Results 81 to 90 of about 35,167 (258)
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
International Journal of Financial StudiesThis 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
American 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
International Review of Economics & FinanceThe 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
American 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]
Finanţe: Provocările viitoruluiThe 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
American 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
Хабаршысы. 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
Review of European and Comparative LawThis 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
Departmental PapersTax 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