Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem [PDF]
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries.
Leibfritz, Willi
core
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Does a Specialized Niche Market Vegetable Processor Enjoy Bargaining Power?
Agribusiness, EarlyView.ABSTRACT Agribusiness companies may achieve competitive advantage through specialization within niche markets. One such niche is the fresh‐cut fruit and vegetable market, which has been steadily growing in Germany. This study examines whether the specialization of a German fresh‐cut producer grants it with market power within this niche market.
Nikolas Bublik +3 more
wiley +1 more source
Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade
Agribusiness, EarlyView.ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci +3 more
wiley +1 more source
Comparative Analysis of Corporate Taxation Systems: United States vs. European Union (with special reference to Italy) [PDF]
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
core
The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
core
Fundamentals of Corporate Income Taxation [PDF]
This is the third tax primer on the fundamentals of taxation. It contains a comprehensive analysis of corporate income taxation. Just like the other primers, this book emphasizes the legal component but also includes policy considerations to make it ...
Hattingh, Johann +9 more
core +1 more source
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
Cost Pass‐Through in Crisis: Evidence From the German Malt‐Beer Supply Chain
Agribusiness, EarlyView.Abstract Global agri‐food supply chains are increasingly exposed to geopolitical shocks, climate volatility, and market consolidation, factors that disrupt traditional price relationships and reshape market power dynamics. Nowhere is this more visible than in the brewing sector, where agricultural raw materials meet complex industrial processing and ...
Nikolas Bublik, Lukáš Čechura
wiley +1 more source
The Taxation of Aquaculture in Canada: A Comparison with the Taxation of Agriculture and Its Policy Implications [PDF]
, 2006 In Canada, at both the federal and the provincial government levels, the tax rules applicable to agricultural producers under the Income Tax Act and other taxing statutes often apply with relatively few modifications to the aquaculture sector.
Woodman, Faye
core +5 more sources