Results 71 to 80 of about 4,631,632 (298)

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, 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

The contribution of accounting verification to controlling the tax base: A case study at the tax center of Sétif

open access: yesمجلة الدراسات الإقتصادية المعاصرة
This study aims to highlight the role of accounting verification in increasing the declared tax base; it is regarded as a means of tax control for company tax declarations, which helps to establish the actual tax base through a revaluation of the ...
Mohamed Hameurlaine, Semcheddine Dahbi
doaj  

Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach

open access: yesCogent Economics & Finance
The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb   +2 more
wiley   +1 more source

Electricity fluctuations and tax revenue in Sub-Saharan Africa: insights from a bias-corrected linear dynamic panel model

open access: yesCogent Economics & Finance
Electricity is an important ingredient for development; however, inadequate electricity supply and its frequent fluctuations adversely affect the productivity and profits of small and medium enterprises in sub-Saharan Africa (SSA).
Godfrey J. Kweka
doaj   +1 more source

Econometrical Modelling of Profit Tax Revenue

open access: yesNonlinear Analysis, 2007
The aim of this article is to present a forecast of budget revenue from the profit tax using econometric models. The set of applied models has to be reduced to very simple models due to short time series used.
R. Rudzkis, E. Mačiulaitytė
doaj   +1 more source

Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis

open access: yesAgribusiness, EarlyView.
ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C   +2 more
wiley   +1 more source

Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data [PDF]

open access: yes
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Steiner, Viktor, Dwenger, Nadja
core   +2 more sources

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

open access: yesAgribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples   +2 more
wiley   +1 more source

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