Food insecurity and unemployment among immigrants in the United States
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]
Sub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
doaj +1 more source
Assessing the effects of rental property schedules: A comparison between self-prepared tax returns lodged via paper and e-tax [PDF]
As a follow-up to the study reported in the Centre for Tax System Integrity’s Working Paper No. 11 (Taylor & Wenzel, 2001), the study reported in this paper investigated rental income declared and rental deductions claimed by taxpayers who were ...
Wenzel, Michael +3 more
core
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach [PDF]
This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax
Wenzel, Michael +3 more
core
Risk management externalities in agrifood supply chains
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Perception analysis of tax culture in Colombia during the post-pandemic period
This study analyzes the perception of tax culture in Colombia during the post-pandemic period, aiming to identify factors that influence tax compliance.
Milicen Borja-Barrera +1 more
doaj +1 more source
PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD
Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance.
Elsie S. Kasim, Thesa A. Purwanto
doaj +1 more source
Aggressive tax planning: Differentiating those playing the game from those who don't [PDF]
The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for an aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by ...
Murphy, Kristina +3 more
core
Information framing and the impact of nutrition label serving size change
Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley +1 more source

