Results 81 to 90 of about 2,692,677 (337)
Tax smoothing versus tax shifting
Review of Economic Dynamics, 2004 Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
openaire +2 more sources
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
The Effect of Taxes on Multinational Debt Location [PDF]
, 2010 We provide new evidence that differences in international tax rates and tax regimes affect multinational firms\u27 debt location decisions. Our sample contains 8287 debt issues from 2437 firms headquartered in 23 different countries with debt-issuing ...
Arena, Matteo, Roper, Andrew H
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform [PDF]
, 2015 [Excerpt] This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates.
Gravelle, Jane G, Marples, Donald J
core +1 more source
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
Tax competition as a cause of falling corporate income taxes. A literature survey. [PDF]
, 2009 Tax rates on capital income, corporate income tax rates in particular, have been declining in most industrialized countries since the mid 1980ies. Among the explanations for this development tax competition between countries for mobile capital has been ...
Hochgatterer, Claudia, Leibrecht, Markus
core
Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core +1 more source
Agribusiness, 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