Results 111 to 120 of about 4,631,632 (298)
American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
The Assignment and Division of the Tax Base in a System of Hierarchical Governments [PDF]
The existence of either "horizontal" fiscal externalities, in which changes in one jurisdiction's policies affect the government budget of other jurisdictions and therefore the utility of its residents or "vertical" externalities, in which changes in one
William Hoyt
core
Information framing and the impact of nutrition label serving size change
American Journal of Agricultural Economics, EarlyView.Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley +1 more source
The effect of Walmart on the tax base: evidence from New Jersey [PDF]
This paper measures the impact of 30 Walmart openings on the municipal tax base using panel data for New Jersey municipalities from 1998-2007. We consider the impact of the new Walmart on the home municipality as well as the nearest adjacent municipality
Loyer, John +2 more
core
American Journal of Medical Genetics Part A, EarlyView.ABSTRACT Trisomy 13 (T13) and trisomy 18 (T18) have historically been described as “lethal” or “incompatible with life,” contributing to diagnosis‐based limitations of care. Contemporary evidence demonstrates greater heterogeneity in survival and outcomes than previously recognized, including among selected children receiving intensive care or cardiac ...
H. L. Malherbe +9 more
wiley +1 more source
Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022.
Godar, Sarah, Ducept, Jules
core +1 more source
Legacies and successions tax law Law pamphlets
, 1919 Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Empirical Evidence on Selective Sovereign Defaults
EkonomistaThis paper introduces a new empirical measure of fiscal fragility, specifically defined by fluctuations in the government’s tax base, to analyze selective sovereign defaults on domestic and foreign debts.
Wojciech Paczos
doaj +1 more source