Results 61 to 70 of about 49,106 (308)
Effective Corporate Income Tax Burden in Croatia [PDF]
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
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
THEORETICAL BASIS AND PRACTICAL EXPERIENCES OF TAX SHIFTING WITH REFERENCE TO AGRICULTURE
Ekonomika Poljoprivrede (1979), 2011 Country, starting from the general interests, establishes the financial distribution of burden, but individuals burdened by taxes, having their own personal interests, do not accept this distribution.
Goran Milošević, Mirko Kulić
doaj
A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange
Audit Financiar, 2021 Tax pressure can be calculated at the macroeconomic level, but also at the microeconomic level, by analysing the data provided by companies in their financial statements, or by authorities giving official statistics.
doaj +1 more source
EFFECTIVE TAX BURDEN BORNE BY COMPANIES: A REVIEW AND A NEW METHODOLOGY [PDF]
Measuring the effective tax burden of companies was appealing to many famous economists. The present paper makes a review of the methodology used in assessing the tax burden of companies, and starting from this point, proposes a new framework based on ...
Lazar Sebastian
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Agribusiness, 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 Effective Tax Burden of Companies in Europe [PDF]
Unternehmensbesteuerung, Steuerbelastung, Optimale Besteuerung, EU-Staaten, Corporate taxation, Tax burden, Optimal taxation, EU ...
Michael Overesch
core
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, 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
Sharing the burden: Empirical evidence on corporate tax incidence [PDF]
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006.
Rattenhuber, Pia +2 more
core
Automated generative process synthesis via transformer‐based dual‐loop simulation and optimization
AIChE Journal, EarlyView.Abstract This study presents a novel framework for automated generative process synthesis, addressing the complexity of simultaneously optimizing discrete topologies and continuous operating variables. To overcome conventional superstructure limitations, we propose a dual‐loop architecture integrating generative transformers with rigorous process ...
Yeong Woo Son +4 more
wiley +1 more source