Results 111 to 120 of about 1,377 (250)
A New Fiscal Pact, Tax Policy Changes and Income Inequality [PDF]
The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of
Juan Carlos Gómez-Sabaini +2 more
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Wealth in Couples: Introduction to the Special Issue. [PDF]
Eur J Popul, 2022 Lersch PM, Struffolino E, Vitali A.
europepmc +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source
Tax-aided financial services companies and the cost of capital [PDF]
Over the past two decades, the governments of several European countries have implemented special tax devices to attract the finance centres of multinational companies.
Michel Mignolet, Annick Hespel
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American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source
When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001 [PDF]
The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001.
Frank Blasch, Alfons Weichenrieder
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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
Tax obsessions: Taxpayer registration and the "informal sector" in sub-Saharan Africa. [PDF]
Dev Policy Rev, 2023 Moore M.
europepmc +1 more source
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
reservedThis thesis presents a comparative analysis of corporate taxation systems in the United States and the European Union, with a focus on Italy, to evaluate structural divergences, policy effectiveness, and their implications for corporate ...
JAHANI MOGHADDAM, MOHAMMAD
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