Results 81 to 90 of about 35,167 (258)

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican 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

From Enforcement to Capability: Tax Planning Capacity and Corporate Tax Compliance in Foreign Investment Enterprises in Azerbaijan

open access: yesInternational Journal of Financial Studies
This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-
Mubariz Mammadli   +2 more
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Public health restrictions during the COVID-19 pandemic and the impact on international tax evasion

open access: yesInternational Review of Economics & Finance
The COVID-19 pandemic provides a natural experiment to examine how institutional capacity mediates tax evasion during economic shocks. Utilizing comprehensive data covering the period 2015–2020, with 9996 observations across 191 source and 38 OECD host ...
David M. Kemme   +2 more
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud [PDF]

open access: yesFinanţe: Provocările viitorului
The idea for the individual not to contribute to the mobilization of funds for the establishment of public goods comes from various attitudes. Among which, we capture that of the behavior of tax evasion.
OBASSA Adechola Damaris Electre   +1 more
doaj  

Risk management externalities in agrifood supply chains

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Theoretical approaches to the determination of tax potential

open access: yesХабаршысы. Экономика сериясы, 2019
Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова   +1 more
doaj  

Tax System Resilience in Armed Conflict: A Comparative Legal Analysis

open access: yesReview of European and Comparative Law
This paper examines the resilience of tax systems during armed conflict from a legal and constitutional perspective. While previous research has primarily explained tax resilience through economic and fiscal factors, this study argues that it is ...
Jafaar Sakkour
doaj   +1 more source

Building Tax Capacity for Growth and Development

open access: yesDepartmental Papers
Tax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer   +9 more
openaire   +1 more source

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