Results 61 to 70 of about 595,018 (304)

A Measure of Tax Burden for the Companies Listed on the AeRo Segment of the Bucharest Stock Exchange

open access: yesAudit 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

A Note on the Concept of Excess Burden [PDF]

open access: yes
It is argued that there has been a shift in the meaning of "excess burden" from Pigou to modern economics, related to what is used as a reference point when the effect of a tax is discussed. Is it the situation before the tax was introduced or what would
Hans Lind, Roland Granqvist
core  

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

Innovative approaches to optimizing taxation in organizations

open access: yesВестник университета
In conditions of rapid progress in technology and constant changes in tax legislation, the task of optimizing the taxation in organizations is becoming increasingly difficult for business entities.
E. A. Kirova, E. A. Ponomarenko
doaj   +1 more source

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

No relief: Tax prices and property tax burdens [PDF]

open access: yesRegional Science and Urban Economics, 2011
Abstract In 2001 the state of Minnesota reduced the weights assigned to non-residential property in local property tax bases, which increased residents' price of raising property tax revenue and affords the opportunity to identify the tax price elasticity of local tax revenues and expenditures. Results suggest that a one percent increase in residents'
openaire   +1 more source

How to measure tax burden in an internationally comparable way? [PDF]

open access: yes
In this paper we address the issue of tax burden and its measurement, beginning with a discussion of use of tax-to-GDP ratio for this purpose. We show that this commonly used indicator has a number of flaws, related to the methodology of calculation of ...
Gabor Kiss   +2 more
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, 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

The distribution of effective tax burdens in four EU countries [PDF]

open access: yes
National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence ...
Berenguer, E.   +7 more
core   +4 more sources

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, 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

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