Results 41 to 50 of about 61,543 (316)

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

The opportunities for criminal cooperation between the investigative authority of the National Tax and Customs Administration and the Southeast European Law Enforcement Center based on working experiences and best practices

Belügyi Szemle
Aim: The Southeast European Law Enforcement Center (hereinafter: SELEC) is a centre for criminal cooperation between police forces and customs services of the Balkan and other neighbouring countries, including Hungary, primarily for the prevention and ...
Barna Szabó
doaj   +1 more source

The role of mental budgeting in healthy financial behavior: a survey among self-employed entrepreneurs

Apstract: Applied Studies in Agribusiness and Commerce, 2016
Self-employed entrepreneurs (without personnel) manage their business and household finances at the same time. Both domains tend to interact with each other.
I. Manon de Groot, W. Fred van Raaij
doaj   +1 more source

On the Economics of US Agricultural Policy

Applied 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

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

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, Leon Englberger, Jens Rommel   +2 more
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

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

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, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
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