Results 81 to 90 of about 61,543 (316)
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 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
doaj +1 more source
The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States [PDF]
The Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic.
Šramková, Dana
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Sports Law: Some Introductory Considerations
Annals of Applied Sport Science, 2016 With the rise of importance of sport as a social phenomenon in recent decades, more public attention has been paid to the issue of the legal nature of the rules governing social relations in sports.
Miloš Galantić
doaj
RisksThe life insurance sector plays a critical role in the financial stability of countries due to its long-term liability structure and strong interaction with the financial system.
Neylan Kaya +6 more
doaj +1 more source
The Fundamentals of Monetary Fulfilment in Tax Administration
Public Governance, Administration and Finances Law Review, 2017 In this article, the author discusses a brief definition of principles and fundamentals from a theoretical and legal point of view. Based on this division, the author characterizes and mentions principles and fundamentals that are applicable in a tax ...
Adrián Popovič
doaj +1 more source