Results 31 to 40 of about 595,018 (304)

The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence

Frontiers in Psychology, 2022
The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and ...
Rui Ding, Yuanyuan Cao, Yanqi Sun
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

Advanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun, Yong Li, Bagen Temur, Yuanqing Lin, Yuhang Liu, Le Yi, Zheng Sun, Gang Zhang, Jun Li, Yu Guo, Linchuan Li, Jinshan Cai, Wenliang Tian, Gen Meng, Lingling Jiang, Min Fang, Fuying Ding, Xuezhang Zhou, Changchun Tu, Biao He   +19 more
wiley   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Does tax competition make tax reform essential?

Central European Public Administration Review, 2006
Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
doaj   +1 more source

Model for Calculating the Maximum Permissible Tax Burden in Amur Region in the Context of the Implementation of Largest Investment Projects [PDF]

Экономика региона, 2018
According to the Government of the Amur region, tax collection from the implementation of investment projects was tightly controlled from 2016, because of the region’s high debt load.
Viktor Vladimirovich Ivanov, Maria Olegovna Kakaulina, Oleg Anatolievich Tsepelev   +2 more
doaj   +1 more source

Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?

Economies, 2021
A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress.
Kouramoudou Kéïta, Hannu Laurila
doaj   +1 more source

EVOLUTIONARY COMPETITION AND PROFIT TAXES: MARKET STABILITY VERSUS TAX BURDEN [PDF]

Macroeconomic Dynamics, 2018
The seminal cobweb model by Brock and Hommes reveals that fixed-point dynamics may turn into increasingly complex dynamics, as firms switch more quickly between competing expectation rules. While policy makers may be able to manage such rational routes to randomness by imposing a proportional profit tax, the stability-ensuring tax rate may cause a very
Schmitt, Noemi, Westerhoff, Frank H.
openaire   +3 more sources

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source