Results 91 to 100 of about 593,230 (357)

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Regional differentiation of the tax burden on personal income in Canada

open access: yesВестник университета
The income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region.
I. V. Mitroshin
doaj   +1 more source

Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?

open access: yesMaine Policy Review, 1997
Current efforts to reform Maine’s tax system represent no new business, according to Christopher "Kit" St. John. In this second article in this issue about tax reform, St. John suggests the need to re-examine reform principles in Maine and, more particularly, reassess conventional wisdom that professes a relationship between tax reform and economic ...
openaire   +2 more sources

Who pays commodity taxes? Evidence from French reforms, 1987-1999 [PDF]

open access: yes
The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services
Clément Carbonnier
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

The measurement of ‘fiscal burden’ on GDP instead than on national net value added produced: a chapter in fiscal illusion

open access: yesPSL Quarterly Review, 2013
The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at
F. FORTE
doaj   +1 more source

Tax Burden and GDP: Evidence from Frequency Doman Approach for the USA [PDF]

open access: yes
We employed Breitung and Candelon's (2006) frequency domain approach to investigate the short-and long-run Granger-causality from different tax burden to GDP in the USA for the period 1947:1 –2009:3.
Aviral Kumar Tiwari
core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Methods and rates used to compare corporate tax burden

open access: yesLittera Scripta, 2011
Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj  

Distribution of personal income tax changes in Slovenia [PDF]

open access: yes
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Cok, Mitja   +4 more
core   +1 more source

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