Results 51 to 60 of about 601,582 (316)

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Stock Companies as an Important Source of Influence to Increase Investment in Economic Projects: Case Study of Mofid Brokerage Firm [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2015
One of the main tools to extend and make deeper the capital market is promoting the level of market analysis. Without extensive and comprehensive research and analysis on the capital markets, we cannot expect to grow capital market's position in the ...
Ali Nakhchian, Hamid Abadi, Mahdi Rafiee
doaj  

On the Economics of US Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Illegal Entrepreneurship: Revisiting the Competition of Part 1 of Article 14.1 of the Administrative Offenses Codeof the Russian Federation and Article 171 of the Criminal Codeof the Russian Federation

open access: yesСибирское юридическое обозрение, 2019
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   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, 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

The Need of Revision in the Inheritance and Succession Tax

open access: yesInternational Journal of Public Finance, 2017
The aim of this study is to explain; Is to raise awareness, even a little bit, by emphasizing that the text of the law which has been practiced in the country for sixty years and which is devoted to all other provisions except death and taxes is far from
Mehmet GÜNEŞ
doaj  

Revisiting the Elements of an Administrative Offences Under Part 1 of Article 14.1 of the AOC RF (Administrative Offenses Code of the Russian Federation) (Illegal Entrepreneurship)

open access: yesСибирское юридическое обозрение, 2018
The article analyzes the elements of an administrative offense provided for by Part 1 of Article 14.1 of the Administrative Offenses Code of the Russian Federation.
A. V. Popov
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
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

Addressing the small business tax compliance burden: Evidence from South Africa

open access: yesJournal of Economic and Financial Sciences, 2013
Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
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

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