Results 61 to 70 of about 4,631,632 (298)
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Disruptions in global fertilizer markets and climate targets have increased interest in fossil‐free mineral nitrogen fertilizers. This study examines farmers' preferences for conventional (fossil‐based) and fossil‐free fertilizers using a labeled discrete choice experiment with 211 Swedish farmers.
Nasir Adam +5 more
wiley +1 more source
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]
, 2006 This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica, Ivica Urban
core +2 more sources
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Receivables impairment comparison – accounting and taxation perspective
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts ...
Jana Gláserová, Milena Otavová
doaj +1 more source
Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism [PDF]
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment.
Andreas Wagener, Martin Kolmar
core
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Real Estate Tax Base Assessment by Deep Learning Neural Network in the Context of the Digital Economy. [PDF]
Comput Intell Neurosci, 2022 Fu Q.
europepmc +1 more source
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states [PDF]
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992.
Spengel, Christoph +3 more
core
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source