Results 111 to 120 of about 2,692,677 (337)
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST
Финансы: теория и практика, 2017 Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
doaj
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Taken for Suckers: Causal Attributions of the Consequences of Overcharging Sales Tax in Daily Deal Transactions. [PDF]
, 2020 Vijay Sampath
openalex +1 more source
Tax Complexity, Tax Salience and Tax Politics
Social & Legal Studies, 2015 This article considers the implications of the tax salience literature for the United Kingdom. First, the different categories, and definitions, of tax salience that have developed in the literature are reviewed, and some of the prescriptive implications of these terms are introduced.
openaire +4 more sources
Why a Wealth Tax is Definitely Constitutional [PDF]
, 2020 Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. However, some opponents of these wealth tax reform proposals have claimed that a wealth tax would be unconstitutional. Other prominent critics have argued that wealth
Brooks, John R, Gamage, David
core +1 more source
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
Tax avoidance and commodity tax differentiation
Economics LettersWe examine the optimal combination of direct and indirect taxes in the presence of tax avoidance. Our findings indicate that linear commodity taxes should be included in the optimal tax mix, even when they are subject to avoidance and when the conditions of the Atkinson-Stiglitz theorem hold.
Casamatta, Georges, Cremer, Helmuth
openaire +3 more sources