Results 41 to 50 of about 16,173 (255)
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 +2 more
wiley +1 more source
THE ROLE OF REPRESENTATIVE AGENTS IN THE PROPERTY TAX APPEALS PROCESS [PDF]
National Tax Journal, 2015 Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee.
Doerner, William, Ihlanfeldt, Keith
openaire +1 more source
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 +3 more
wiley +1 more source
THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR
BAKI (Berkala Akuntansi dan Keuangan Indonesia)Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
doaj +1 more source
MEASUREMENT OF TAX PROGRESSIVITY IN PAKISTAN BASED ON MACRO DATA
Pakistan Journal of Applied Economics, 2022 This study generalises the tax progressivity index given in Kakinaka and Pereira (2006), which is unlike the traditional measures of tax progressivity that rely on the idea of the Lorenz curve, Gini coefficient, tax burdens and income distributions, can ...
Ayesha NAZ, Eatzaz AHMAD
doaj
The impact of profit taxation on the financial solvency of economic agents [PDF]
Risk in Contemporary Economy, 2018 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
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.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
Can Capital Income Tax Improve Welfare in an Incomplete Market Economy with a Labor-Leisure Decision? [PDF]
Financial Theory and Practice, 2006 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
Effects of a capital gains tax on asset pricing
Business Research, 2017 I extend and generalize the work of Kruschwitz and Löffler (BuR—Business Research 2(2):171–178, 2009). I find that, with a zero risk-free rate, the implicit price of capital gains tax payments is zero.
Marko Volker Krause
doaj +1 more source
TAX EVASION IN INDONESIA: A GAME THEORETICAL MODEL [PDF]
Jurnal Ekonomi dan Studi Pembangunan, 2017 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