Results 121 to 130 of about 939,340 (330)
Agribusiness, EarlyView.ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.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
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework [PDF]
This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion ...
Rebecca Prebble
core
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
core
THE EFFECT OF THIN CAPITALIZATION ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE
, 2022 Apriansyah Sarif, Surachman Surachman
openalex +2 more sources
Agribusiness, 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
Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance. [PDF]
Sci Rep, 2023 Ao XY, Ong TS, Aprile R, Di Vaio A.
europepmc +1 more source
Capital Gains Realizations of the Rich and Sophisticated [PDF]
This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We
Alan J. Auerbach, Jonathan M. Siegel
core