Results 111 to 120 of about 2,438,697 (360)
Product differentiation in the fruit industry: Lessons from trademarked apples
Agribusiness, EarlyView.Abstract We derive price premiums for patented or trademarked apple varieties, also known as “club apples,” compared to open‐variety apples. We use an expansive retail scanner dataset, along with unique data on apple taste characteristics, to estimate monthly club apple premiums for 2008–2018.
Modhurima Dey Amin +3 more
wiley +1 more source
Using deep Q-learning to understand the tax evasion behavior of risk-averse firms [PDF]
arXiv, 2018 Designing tax policies that are effective in curbing tax evasion and maximize state revenues requires a rigorous understanding of taxpayer behavior. This work explores the problem of determining the strategy a self-interested, risk-averse tax entity is expected to follow, as it "navigates" - in the context of a Markov Decision Process - a government ...
arxiv
An optimal location strategy for Internet sellers in markets with different tax rates [PDF]
, 2003 The traditional view that a high sales tax rate reduces trade by driving a wedge between the purchase and sale price may not apply to internet commerce for two reasons.
Levin, E.J., Wright, R.E.
core +1 more source
The economic effects of special purpose entities on corporate tax avoidance [PDF]
, 2019 This study provides the first large‐sample evidence on the economic tax effects of special purpose entities (SPEs). These increasingly common organizational structures facilitate corporate tax savings by enabling sponsor‐firms to increase tax‐advantaged ...
Demeré, Paul +2 more
core +1 more source
Determining the influence of belonging to a wine protected designation of origin on profitability
Agribusiness, EarlyView.Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené +2 more
wiley +1 more source
Belügyi SzemleAim: To give an overview of the cooperation between Europol and the National Tax and Customs Administration. Methodology: The different areas of cooperation are presented by the authors based on the review of the available documents, the factual ...
Kristóf Péter Bakai, Zsolt Csatlós
doaj +1 more source
Journal of Economic and Financial Sciences, 2018 Research has documented a significant relationship between financial leverage and investment decisions, however divergent views exist about whether this relationship is explained by the underinvestment hypothesis or the overinvestment hypothesis.
Miriam Mondosha, Akios Majoni
doaj +1 more source
Urban Contacts: Orientalist Urban Planning and Le Corbusier in French Colonial Algiers [PDF]
, 2019 Algiers, the first French colony in Africa, was conquered in 1830 and gained independence in 1962. During this period, Algiers was constructed into an Orientalist acting ground that was shaped through political, social, economic formations in the built ...
Tax, Delaney
core +1 more source
Delegating Up: State Conformity with the Federal Tax Base [PDF]
, 2013 Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax
Mason, Ruth
core +2 more sources
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source