Results 71 to 80 of about 2,792 (293)
Pan-European Asset Management. Achievements and regulatory impediments. Report of the CEPS Task Force on Pan-European asset management. CEPS Task Force Reports No. 44, 1 April 2003 [PDF]
, 2003 After the adoption of the EU pension funds directive, the regulatory framework for asset management in the EU is complete. The single licence and home country control will now be applicable across the board for the different lines of asset management ...
Levin, Mattias., Lannoo, Karel
core
On the directions of improving the legal mechanism of the professional income tax
ПравоприменениеSubject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the ...
K. A. Ponomareva +2 more
doaj +1 more source
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
FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
Russian Journal of Economics and Law, 2013 The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution.
A. M. Tufetulov +2 more
doaj
The Political Economy Determinants of Domestic Tax Mobilization in Developing Countries [PDF]
To what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 78 developing
Ehrhart, Hélène
core
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +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 +3 more
wiley +1 more source
Analysis of the Impact of Special Tax Regimes for Small Business Financial Results
Mediterranean Journal of Social Sciences, 2015 © 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This article is about taxation of the small business enterprises on simplified system of the taxation are considered. The comparative analysis of the financial results of the company on the general system and simplified system of the taxation under otherwise identical
Tufetulov A., Davletshin T., Salmina S.
openaire +4 more sources
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
E-ManagementThe interim results of the tax experiment implemented from 2019 to 2029 in Russia in relation to individuals belonging to the self-employed category have been summarized. The conducted research has revealed positive aspects of the experiment: increase in
R. G. Akhmadeev
doaj +1 more source