Results 41 to 50 of about 952,348 (312)

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

Optimization of Tax Collection and Administration Efficiency in Less Developed Regions of Western China

Discrete Dynamics in Nature and Society, 2022
Tax is the main source of national and regional income, and the efficiency of tax collection and administration is of great significance to the sustainable development.
Ke Yan, Min Zuo, Hao Zhang, Yuanyuan Gong, Jiaqi Fang   +4 more
doaj   +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

COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]

Baltic Journal of Economic Studies, 2018
The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify ...
Anatolii Kislyi , Bohdan Stetsiuk, Inna Kovalenko   +2 more
doaj   +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

CONVERGENCE TO PROCESS ORGANIZATION BY MODEL OF PROCESS MATURITY [PDF]

Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2015
With modern business process orientation binds primarily, process of thinking and process organizational structure. Although the business processes are increasingly a matter of writing and speaking, it is a major problem among the business world ...
Blaženka Piuković Babičković, Željko Vojinović   +1 more
doaj   +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

General and specific models of value added tax budgetary fraud and their possible application in the context of investigative action

Belügyi Szemle
Aim: The aim of the study is to model the offence of fiscal fraud (also known as VAT fraud) committed by exploiting the operating mechanism of the value added tax (VAT/statutory VAT) introduced in Hungary (by outlining its general and specific models ...
Barna Szabó
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

Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]

, 2000
Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems. Due to the greater politicisation of tax systems in transition
Gerard Turley, Mark E. Schaffer
core   +3 more sources