Results 81 to 90 of about 950,457 (295)
Frontiers in Behavioral EconomicsIntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
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Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Benno Torgler, Markus Schaffner
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“Tax Simplification”—Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution [PDF]
, 1967 The present National Administration has continued to support proposed legislative changes aimed at substantially reducing the number of income tax returns in which deductions are itemized. The author contends that these tax simplification proposals are
Lindsten, Fredrik +2 more
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Tax-Tariff Reform with Costs of Tax Administration [PDF]
SSRN Electronic Journal, 2007 As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire +3 more sources
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
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Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
ABOUT THE MODIFICATION OF FISCAL RULES IN OF INVESTMENT DEVELOPMENT OF THE RUSSIAN ECONOMY
Финансы: теория и практика, 2017 The article analyzes the problem of modifying the budget rules while facing a slowdown of the economic growth in Russia in the context of high levels of natural rent.
V. V. Maslennikov, M. R. Pinskaya
doaj
EconomiesTax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
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Rebuilding Fiscal Institutions in Post-Conflict Countries [PDF]
This paper reviews the key challenges in rebuilding fiscal institutions in post-conflict countries. Based on IMF technical assistance advice, it proposes a three-step framework for the creation or re-establishment of well-functioning public finance ...
Alex Segura-Ubiergo +4 more
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AIChE Journal, EarlyView.Abstract Recovery of rare earth elements (REEs) from end‐of‐life (EOL) products represents a strategic opportunity to strengthen the domestic supply chain for rare earth elements. This work presents a superstructure‐based optimization framework for finding the most economical processing pathway for different EOL rare earth permanent magnets (REPMs ...
Chris Laliwala +6 more
wiley +1 more source