Results 71 to 80 of about 192,324 (299)
Agribusiness, 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
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)) [PDF]
This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period.
Qur'aeni, Selly Dhamayanti
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI +2 more
doaj
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky +2 more
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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
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American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) [PDF]
Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and ...
Budiman, Farah Fauziah
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The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources