Results 61 to 70 of about 559,845 (299)

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Firm’s tax evasion in a principal-agent model with self-protection [PDF]

open access: yesJournal of Economics, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Biswas, Rongili   +2 more
openaire   +4 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, 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
wiley   +1 more source

Analysis of the influence of differences of tax rates on capital movement

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2018
The work is devoted to the study of the behavior model of mobile economic agents operating in multiple jurisdictions. An experiment to change the parameters of the tax burden with the help of a multi-agent model is carried out.
А. Yu. Petrova   +2 more
doaj  

STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU UNTUK MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (PPh) (Studi Kasus Pada Pelaku Social Commerce)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2016
The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business.
Dewita Puspawati
doaj   +1 more source

A Road Map for Efficiently Taxing Heterogeneous Agents [PDF]

open access: yesSSRN Electronic Journal, 2015
This paper characterizes optimal labor income taxes that depend on age, household assets, and filing status (one or two earners) within a life-cycle model with heterogeneous, two-member households. The key innovation is a labor supply elasticity that varies endogenously among households.
openaire   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Tax Expenditures, Principal Agent Problems, and Redundancy

open access: yesSSRN Electronic Journal, 2006
This paper considers tax expenditures from two related perspectives. First, it analyzes how the incentives on Congress to use a tax expenditure change when principal agent problems are considered. For example, it considers whether tax expenditures can reduce moral hazard or adverse selection problems created by delegations to expert agencies.
openaire   +2 more sources

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, 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

Progressive Taxation, Wealth Distribution, and Macroeconomic Stability [PDF]

open access: yes
Using the standard neoclassical growth model with two types of agents, we examine how the presence of heterogenous agents affects the stabilization role of progressive income taxation.
Kazuo Mino, Yasuhiro Nakamoto
core  

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