Results 121 to 130 of about 2,438,697 (360)
Ambiguity attitudes in qualitative contexts: The role of prior beliefs
Abstract Most studies of ambiguity aversion rely on experimental paradigms involving monetary bets. Thus, the extent to which ambiguity aversion occurs outside of such contexts is much less understood, particularly when the situation cannot easily be reduced to numerical terms.
Joshua P. White, Andrew Perfors
wiley +1 more source
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó+3 more
wiley +1 more source
Politics of evidence: Think tanks and the Academies Act
Abstract Previous research has identified political ideology as central in the landmark Academies Act (2010). This article further analyses how politics of evidence played its part in the policy process by focusing on long‐term structural changes and preferences among policymakers. The article draws on policymaker interviews after the reform, a mapping
Jaakko Kauko
wiley +1 more source
Tax Mechanisms and Gradient Flows [PDF]
We demonstrate how a static optimal income taxation problem can be analyzed using dynamical methods. Specifically, we show that the taxation problem is intimately connected to the heat equation. Our first result is a new property of the optimal tax which we call the fairness principle.
arxiv
Analisis Pengaruh Beban Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan Manufaktur Di Bei Periode 2014-2016 [PDF]
Tax is a burden that should be minimized by the company. The right way is to do with good tax planning. Good tax planning has an impact on company performance.
Sak, Sukim Mei
core
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
Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
doaj
Study of the Character of Functional Links Between the Main Integral Indicators of the Market of Voluntary Personal Insurance in Ukraine [PDF]
The article presents a multi-factor econometric model that demonstrates availability of a linear dependence of insurance settlements on a number of “life” insurance companies and gross insurance premiums in the market of personal insurance of Ukraine ...
Klymenko Vasyl O., Sokyrko Olena S.
doaj
A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new
core
Tax Progressivity and Tax Evasion [PDF]
More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure. For example, in an efficiency wage setting, more progressive taxes reduce profits.
openaire +3 more sources