Results 81 to 90 of about 1,266 (251)

SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ

open access: yesZeszyty Prawnicze, 2016
THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946.
Andrzej Witkowski
doaj   +1 more source

Food insecurity and unemployment among immigrants in the United States

open access: yesAmerican 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   +3 more
wiley   +1 more source

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

open access: yesAmerican 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   +2 more
wiley   +1 more source

Crop insurance and irrigation behavior: The conditional role of pumping costs

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Excessive water use for irrigation can accelerate the depletion of water resources, undermining agriculture's resilience to weather‐related shocks. Understanding how farmers make water use decisions is essential for developing effective water management policies.
Sungmin Cheu, Molly Sears
wiley   +1 more source

Tax reform in Brazil: a chance for fiscal justice and sustainability

open access: yesRevista de Direito Econômico e Socioambiental
The Brazilian government has chosen a reformist approach regarding the raising of public funds. Society is often called upon to bear expenses that exceed its economic capabilities when faced with socioeconomic crises.
Roberto Muhájir Rahnemay Rabbani   +3 more
doaj   +1 more source

CHANGE MANAGEMEN IN THE SIMPLIFIED TAXATION SYSTEM: TERRITORIAL ASPECT

open access: yesINNOVATIVE ECONOMY
Purpose. The aim of the article is to identify the problems of change management in the simplified taxation system (on the example of the analysis of its functioning in the Ternopil region). Methodology of research. The following methods were used in the course of the study: an ontological approach – to substantiate the essence of change management in
Volodymyr Valihura   +2 more
openaire   +1 more source

Risk management externalities in agrifood supply chains

open access: yesAmerican 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

Experience of EU and world countries in applying simplified tax systems for micro and small businesses

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses.
V.V. Travin, E.O. Gudziuk
doaj   +1 more source

Reproductive stages in lowbush blueberry (Vaccinium angustifolium) occur earlier with increasing temperature

open access: yesAmerican Journal of Botany, EarlyView.
Abstract Premise Climate change is altering the timing of many plant phenological events, yet most studies focus on flowering, with less attention given to later reproductive stages such as fruit development and ripening. Vaccinium angustifolium (lowbush blueberry) is an important perennial berry species that may be sensitive to these changes.
Jenna Floyd   +5 more
wiley   +1 more source

THE METHODOLOGY FOR EVALUATION THE EFFECTIVENESS OF TAX REGIMES FOR SMALL BUSINESS

open access: yesМодернизация, инновация, развитие, 2015
This article is devoted to the development of the methodology for evaluation the effectiveness of tax regimes for small business in the Republic of Belarus (application of benefits under the general system of taxation, payment of tax under the simplified
A. Yu. Pekarskaya
doaj  

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