Results 81 to 90 of about 939,340 (330)
The Effect of Good Corporate Governance on Tax Avoidance
Indonesian Vocational Research Journal, 2022 This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership and audit committees on tax avoidance practices by manufacturing companies listed on the Bursa Efek Indonesia in 2019 ...
Maulidah Nabilah, Umaimah Umaimah
semanticscholar +1 more source
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
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
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in ...
Suparna Wijaya +1 more
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
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
Jurnal Riset Akuntansi dan Keuangan, 2017 . Research conducted aiming to test and know the influence of intensity of fixed assets, sales growth and political connections against tax avoidance. The research method used is quatitative method.
Shinta Meilina Purwanti +1 more
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source