Results 71 to 80 of about 595,018 (304)
The name game for contributions: Influence of labeling and earmarking on the perceived tax burden [PDF]
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by ...
Blaufus, Kay +4 more
core
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
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
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
The hidden burden of the income tax: Compliance costs of German individuals [PDF]
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers ...
Blaufus, Kay +2 more
core
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis [PDF]
ACTA VŠFSThe tax burden affects a number of areas, including the economic and financial behavior of both legal entities and individuals. The aim of the article is to classify EU countries into groups based on selected tax burden indicators. The sample consists of
Slezák, Jiří
doaj +1 more source
Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management. [PDF]
PLoS One, 2023 Tang W, Zhao X, Zhai S, Cao L.
europepmc +1 more source
HOW MUCH DO FARMERS PAY IN TAXES? [PDF]
A variety of federal, state, and local taxes are levied on farming operations in the United States. To date, there has been no attempt to systematically estimate what the total tax burden is on U.S.
Nixon, Clair J., Perry, Gregory M.
core +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source