Results 41 to 50 of about 46,265 (304)

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

„TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES

open access: yesФинансы: теория и практика, 2017
The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to ...
D. M. Gadzhikurbanov   +1 more
doaj  

Examining the Convergence of the Tax Capacity in the Selected Provinces of Iran Using Spatial Econometrics Approach [PDF]

open access: yesپژوهشهای اقتصادی, 2016
Societies and governments have considered tax as one of the most important ways of public financing. Moreover, identifying new tax capacity to improve tax status and to increase tax incomes is assumed substantial.
Alireza Shakibaee   +3 more
doaj  

The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]

open access: yes, 2007
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core  

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv

open access: yesEkonomika a Spoločnosť
The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances.
FILIP FLAŠKA, STANISLAV KOLOŠTA
doaj   +1 more source

TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2017
The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region,
O. V. Vaganova   +3 more
doaj   +1 more source

The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the desirable (or undesirable ...
Maria Supera-Markowska
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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