Results 41 to 50 of about 652,654 (305)

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

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, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

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, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source

The effect of applying International Accounting Standard 12 (income taxes) in the activation of the tax system

گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023
The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship ...
Baban Mahmoud , Ramyar Ahmed
doaj   +1 more source

Ethics in tax practice: A study of the effect of practitioner firm size [PDF]

, 2013
While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting ...
Doyle, Elaine, Frecknall-Hughes, Jane, Summers, Barbara   +2 more
core   +1 more source

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli, Wei Yang, Jia Han, Quoc Cuong Nguyen, Massimiliano Petracci, Rodolfo M. Nayga Jr.   +5 more
wiley   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

SINTESIS SISTEM AKUNTANSI PERPAJAKAN [PDF]

Jurnal Akuntansi Multiparadigma, 2019
: Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals.
Dewi Prastiwi , I Made Narsa, Heru Tjaraka   +2 more
doaj   +1 more source

Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company

Revista Ambiente Contábil, 2022
Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector,
Jéssica Andressa Zago, Letícia Twardowski da Silva, Vitor Paulo Rigo   +2 more
doaj   +1 more source

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

Applied 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, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source