Results 51 to 60 of about 724,527 (299)
Globalization, Tax Competition and Tax Burden İn Turkey
International Journal of Public Finance, 2016 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the ...
Veli KARGI, Tacim YAYĞIR
doaj
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
ASPECTS OF INTERNATIONAL TAX COMPETITION: LITHUANIAN EMPIRICAL EVIDENCE BASED ON SVAR APPROACH
Ekonomika, 2013 . This paper aims to investigate the effects of tax policy on macroeconomic variables in the context of tax competition issues. Incentives to invest in a country are determined by a prospective rate of return, which is partially determined by the level ...
Violeta Klyvienė
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Humanities & Social Sciences Communications, 2020 Agency problems arise in any environment involving a principal–agent relationship. This study examines the effect of horizontal fiscal externalities on the optimal matching grant rate in a model where agency costs are inevitable. Because this study takes
Tong Yang
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Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Ekonomia i Prawo, 2014 Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct
Krzysztof Biernacki
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The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni +3 more
wiley +1 more source
The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
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