Results 71 to 80 of about 640,227 (298)

Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

open access: yesReal Estate Management and Valuation, 2018
The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and described types of communes with similar configurations of features under analysis (incomes ...
Trojanek Maria, Kisiała Wojciech
doaj   +1 more source

Alternative Tax Strategies for Local Governments [PDF]

open access: yes, 2008
During the fiscal year 2004-05, New Yorker’s paid approximately $111 billion in state and local taxes. Of this total, local taxes accounted for 55% or $61 billion.
Coly, Robert
core   +1 more source

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Land Taxes and Revenue Needs as Communities Grow and Decline: Evidence from New Zealand [PDF]

open access: yes
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general charges. We explore the efficiency and equity of this system
Andrew Aitken, Arthur Grimes, Suzi Kerr
core  

Ohio Needs a Strong Income Tax [PDF]

open access: yes, 2012
Provides an overview of state and local taxes and tax credits; their progressiveness; and their benefits, including funding services such as public libraries and police and fire protection and lowering property ...
Zach Schiller
core  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Studiu privind principalele impozite și taxe de la populație în România

open access: yesRevista Transilvană de Ştiinţe Administrative, 2007
This study strives to present the principal taxes that citizen are paying. Taxes in the context of this paper include building tax, land tax and car tax. This paper presents the evolution of these taxes during 2003-2005.
Paul ZAI
doaj  

The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations

open access: yesУчёт. Анализ. Аудит
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear ...
A. A. Aksent’ev
doaj   +1 more source

Are High Taxes Restricting Indiana’s Growth? [PDF]

open access: yes
The “Hoosier Comeback” program, sponsored by the Indiana Economic Development Corporation, is part of a strategy to boost economic growth, in this case through increasing the quantity and quality of available human resources by providing subsidies to ...
Tatom, John
core   +1 more source

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