Results 41 to 50 of about 560,783 (257)
The impact of profit taxation on the financial solvency of economic agents [PDF]
Considering the favourable conditions generated by the economic growth of the last years in Romania, in the context of a perpetual amendment of the Fiscal Code, it is necessary to assess the impact of the proposed fiscal relaxation and to quantify this ...
Valentin Marian ANTOHI +1 more
doaj +1 more source
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 +3 more
wiley +1 more source
Can Capital Income Tax Improve Welfare in an Incomplete Market Economy with a Labor-Leisure Decision? [PDF]
This paper is a quantitative exercise in the economic analysis of optimal fiscal policy. We look at an incomplete market economy where agents face idiosyncratic labor productivity shocks and borrowing constraints.
Danijela Medak Fell
doaj
The viral transactivator Tax plays a key role in HTLV-1 reactivation and de novo infection. Previous approaches focused on the histone deacetylase inhibitor (HDACi) Valproate as a latency-reversing agent to boost Tax expression and expose infected cells ...
Annika P. Schnell +5 more
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023.
Revalino Sahat Tua Sibarani +2 more
doaj +3 more sources
TAX EVASION IN INDONESIA: A GAME THEORETICAL MODEL [PDF]
This study aims to analyze the phenomenon of tax evasion in Indonesia by using game theoretical model and referring to Indonesian Tax Laws. This study uses Inspection Game used by Tsebelis and its refinement by Pradiptyo.
Muhammad Hasyim Ibnu Abbas
doaj +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Tax Planning and its Legally Hazardous Instruments [PDF]
Taxpayers often look for means to cut as much as possible on the amount of taxes they owe the state as a result of their business activity. Whether they choose legally hazardous variants, or they choose not to declare the entire economic operations ...
Bianca Cristina Ciocanea +2 more
doaj
Testing the Marketing Performance of German Wheat Farmers
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source

