Results 51 to 60 of about 794,338 (307)
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2018 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
doaj
The right of tax examination for the employees of the tax administration in the Iraqi tax legislation [PDF]
الرافدین للحقوق, 2009 The authority to examine is one of the most important authorities for the freedom of individuals because it authorizes the tax administration to examine the secrets of the taxpayer through the examination of his papers, documents and correspondence ...
Abd AlBasit Ali Jasim
doaj +1 more source
The optimum level of tax compliance based on power of authority and trust in an antagonistic climate [PDF]
, 2018 This study aims to determine the optimum level of tax compliance. The optimum level is used for evaluation of tax compliance at one time period. Power of auhtority dan trust in authority are applied to explain tax compliancel based on Sliperry slope ...
Prihandini, Wiwiek
core
Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli +5 more
wiley +1 more source
Does Exchange of Information between Tax Authorities Influence Multinationalss Use of Tax Havens? [PDF]
SSRN Electronic Journal, 2015 Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information ...
Braun, Julia, Weichenrieder, Alfons J.
openaire +8 more sources
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
Improving the Communication Between the Tax Authority and the Taxpayer
Èkonomika, Pedagogika i Pravo, 2015 Various aspects of improving the communication between tax authority and taxpayer are dedicated in a number of scientific works. There are works of Zhukov M.S., Zhukov N.E., Sleptsova P.S., a number of other authors.
Ekaterina V. Shestakova
doaj
Tax liability and fulfillment of tax obligations [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2015 Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability.
Milošević Goran B., Kulić Mirko V.
doaj +1 more source
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