Results 61 to 70 of about 4,655 (260)

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Current state and prospects of taxation and accounting of agribusiness in Ukraine

Соціальна економіка, 2017
In the conditions of crisis phenomena in the domestic economy and the decline of incomes of the state, issues of the prospects of taxation of agribusiness are becoming acute.
Tetiana V. Ponomarova, Tatyana G. Chala
doaj  

Profiling taxpayers applying special tax regimes by industry

Journal of New Economy
The state spends large financial resources to support small and mediumsized enterprises, including by providing preferential tax regimes. However, the lack of research on the sector affiliation of taxpayers applying special tax regimes (STR) does not ...
Milyausha R. Pinskaya, Rodion V. Balakin
doaj   +1 more source

Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]

Финансовый журнал
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

Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
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, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
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, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

Perception analysis of tax culture in Colombia during the post-pandemic period

Dictamen Libre
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, Camilo Barragán-Morales   +1 more
doaj   +1 more source

PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD

Jurnal Vokasi Indonesia, 2014
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

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
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

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source