Results 51 to 60 of about 198,994 (328)
Beyond Labels: Exploring Consumer Preferences for Plant‐Based Meat Labeling Policies
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Whether meat‐related terms should be permitted on the labels of plant‐based meat alternatives is hotly debated. Utilizing survey data featuring a discrete choice experiment, we examine consumer responses to plant‐based meat alternatives under three labeling scenarios: no restrictions; a ban on meat‐related terms; and a requirement for a ...
Liam J. S. Boldt +3 more
wiley +1 more source
Taxing High-Income Earners: Tax Avoidance and Mobility [PDF]
SSRN Electronic Journal, 2017 The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations ...
Esteller-Moré, A. +2 more
openaire +5 more sources
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj +1 more source
Reconciling Business Purpose with Bail-out Prevention: Federal Tax Policy and Corporate Divisions [PDF]
, 1976 Corporate divisions-spin-offs, split-offs, and split-ups-unfortunately pose a more complex problem than Senator Humphrey\u27s childlike vision would lead one to believe: the reconciliation of competing goals of maximizing business flexibility and ...
Cohen, Stephen B
core +1 more source
A Scoping Review of Nudges for Enhancing Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Following PRISMA guidelines, we conduct a scoping review on 18 empirical studies on nudging interventions for farmers in Europe and the USA. The evidence on the effectiveness of nudges is mixed. Some studies demonstrate positive outcomes, particularly when nudges are combined with other interventions; others report no effect or negative ...
Nadja El Benni +4 more
wiley +1 more source
International Review of Economics & FinanceCorporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
doaj +1 more source
Tax avoidance In New Zealand [PDF]
, 2018 This study aims to critically review and analyse the causes and solutions for tax avoidance in New Zealand. The research will explore relevant sections of the Income Tax Act and make recommendations for further research and development. Tax avoidance is
Bosman, Rudi, Dsouza, Aaron
core
The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]
, 2013 The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amidst dwindling state funding and the legislative withdrawal from public university research support, a heightened political process shapes the allocation of scarce tax dollars. This article explores how advocacy within the political process influences funding support for higher education from state legislatures.
Gregory M. Perry +2 more
wiley +1 more source
Revista Gênero e Interdisciplinaridade, 2022 The subject of this article has been the object of repeated administrative and judicial discussions, given the difficulty of delimiting the limits and identifying the characteristics between tax avoidance, tax evasion and tax planning. It should be noted, therefore, that the central discussion of the topic is exactly how the definition of tax avoidance
openaire +2 more sources