Results 61 to 70 of about 35,167 (258)

Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [PDF]

open access: yesحسابداری دولتی
The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran.
Mohammad Namazi, Naseh Haiydaryan
doaj   +1 more source

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

Financial crisis and tax capacity in South Africa’s local government: A review of budgetary failures and structural constraints

open access: yesJournal of Local Government Research and Innovation
Background: South African municipalities have been experiencing increased fiscal distress for over the past two decades, with some approaching collapse.
Vuyani G. Langa, Sanjay Balkaran
doaj   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, 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

SECTORAL COMPOSITION AND TAX REVENUE PERFORMANCE IN ECOWAS COUNTRIES [PDF]

open access: yesOradea Journal of Business and Economics, 2019
The study investigates sectoral composition and tax revenue performance in ECOWAS countries. Specifically, the study examines taxable capacity, tax efforts and tax structure of thirteen Economic Community of West African States (ECOWAS) countries taking ...
Nosakhare Liberty Arodoye   +1 more
doaj  

Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity

open access: yesCentral European Public Administration Review, 2016
This study provides insights on the attributes of a tax that are measured by two different classes of progressivity indices – those defined by Kakwani (1977), Suits (1977), Stroup (2005), and Mathews (2016) and those defined by Musgrave & Thin (1948 ...
Timoty Mathews
doaj   +1 more source

Energy-tax changes and competitiveness: The role of adaptive capacity [PDF]

open access: yesEnergy Economics, 2015
This paper estimates the effect of energy tax (and price) changes on Total Factor Productivity (TFP) and net trade at the industry level, using a panel of industries from European countries covering the period 1990-2003. We investigate the hypothesis that industries with high adaptive capacity (measured by their relative level of labor compensation ...
Gonseth, Camille   +3 more
openaire   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, 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

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb   +2 more
wiley   +1 more source

The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth

open access: yesRevista Catalana de Dret Públic, 2014
This paper analyzes the content of French Constitutional Council (Conseil Constitutionnel) doctrine on the successive regulations on the solidarity tax on wealth (ISF).
José María Tovillas Morán
doaj   +1 more source

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