Results 51 to 60 of about 1,607,183 (284)
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Depreciation of real estate for the purpose of property tax [PDF]
The subject of this paper is depreciation of real estate of taxpayers who do not keep accounts for the purpose of property tax. The aim of the paper is to analyze the provisions of the Law on Property Taxes related to the depreciation of real estate of ...
Cvjetković-Ivetić Cvjetana M. +2 more
doaj
A review of Ireland’s Local Property Tax
Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its ...
Turley Gerard
doaj +1 more source
The Property Tax Exemption for Nonprofits [PDF]
This paper reviews the existing literature on the property tax exemption for nonprofit organizations and identifies gaps to be addressed in future research. We start by examining justifications and existing eligibility criteria for the property tax exemption, followed by studies of the magnitude of the revenue loss from the exemption.
David L. Sjoquist, Rayna Stoycheva
openaire +1 more source
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
City Taxes and Property Tax Bases [PDF]
This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's
Helen F. Ladd, Katharine L. Bradbury
core
Import Wheat Tenders and the Effects of the Russian Invasion
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
"What's it worth? Property taxes and assessment practices" [PDF]
Residential property taxes are both a major source of local government financing and a significant cost of owning a home. Tax limitation measures and relatively moderate gains in house prices during most of the 1990s tended to keep property taxes from ...
Timothy Schiller
core
Testing the Marketing Performance of German Wheat Farmers
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
This paper discusses the relationship between the levels of investment in health and education made by the municipalities and the collection of property taxes.
Santiago Tobón Zapata +1 more
doaj

