Results 81 to 90 of about 1,399,097 (309)

Comparison of the methodologies for assessing effective tax burden of corporate income used in European Union [PDF]

In relationship with the changes of tax regulations in surrounding countries and last but not least in connection with the reform of public finances again the question of the further development of the Czech tax system is getting forward.
Barteczková, Ivana, Blechová, Beata
core  

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +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

THE TAX BURDEN ON LABOR

Bulletin of the Angarsk State Technical University, 2018
A model for calculating the tax burden on wages under an employment contract for making informed decisions in organizations of different scales, activities and tax regimes is proposed.
openaire   +2 more sources

A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower [PDF]

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed.
Schwager, Robert, Elschner, Christina
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Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]

Int J Environ Res Public Health, 2022
Dai Q, Huang H, Zhang X, Su Y, Liu C, Li Q.   +5 more
europepmc   +1 more source

Tax compliance costs: a business administration perspective [PDF]

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany [PDF]

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen.
Stefan Bach, Hermann Buslei
core