Results 41 to 50 of about 23,620 (299)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
Tax enforcement problems [PDF]
, 1997 We study an income tax enforcement problem using a principal-agent model where the government sets the tax and inspection functions. These are announced to the agents and there is no commitment problem.
Marhuenda, Francisco +4 more
core +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Gap Analysis between Potential and Budgeted Entertainment Tax Revenues in Local Government
Journal of Accounting and Investment, 2022 Research aims: This study seeks to explain factors causing a significant gap between the potential and budgeted entertainment tax revenues in Wonosobo Regency Government. Design/Methodology/Approach: This study used a qualitative research approach with a
Krist Setyo Yulianto +1 more
doaj +1 more source
The use of agent-based modelling to investigate tax compliance [PDF]
Economics of Governance, 2014 Agent-based modelling can be used to investigate the behavioural and social aspects of tax compliance. We illustrate the approach with two models. The first model emphasises the role of occupational choice in tax compliance, and explores the effect of non-compliance on risk-taking and income distribution.
Hashimzade, N +3 more
openaire +5 more sources
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
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
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 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
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