Results 41 to 50 of about 63,402 (305)

Brain drain tax vs. brain gain benefits: General thoughts from a Spanish perspective [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2019
One might expect that tax benefits introduced by certain developed countries to attract foreign high-skilled workers would run contrary to taxes aimed at the alleviation or deterrence of so-called brain drain.
Báez Moreno Andrés, López Hugo López
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Strategies of Increasing Local Taxes in the North Central Timor District

open access: yesJurnal Ilmiah Ilmu Administrasi Publik, 2020
This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency.
Yohanes B.D. Banu   +2 more
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

The Impact of State Taxes on Self-Insurance [PDF]

open access: yes
This paper assesses whether insurers' state taxes reduce purchases of property-casualty coverage. Tests are conducted using state aggregates of insurer-level data from publicly-available, annual accounting reports for 1993, 1994, and 1995.
Bin Ke   +2 more
core  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Impact of tobacco control policies on adolescent smokeless tobacco and cigar use: a difference-in-differences approach

open access: yesBMC Public Health, 2018
Background While increasing cigarette taxes has been a major policy driver to decrease smoking, taxes on other tobacco products have received less attention.
Summer Sherburne Hawkins   +2 more
doaj   +1 more source

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns [PDF]

open access: yes
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998.
Jon Bakija, Joel Slemrod
core  

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

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