Results 61 to 70 of about 1,679,155 (308)

SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]

Acta Geobalcanica, 2017
The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

The BEPS Project and International Tax Competition

Finance, Accounting and Business Analysis
Purpose: 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
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source

Internal Tax Competition: Does This Result in Economic and Investment Growth?

Nauki o Finansach, 2020
The purpose of the article is to assess the impact of tax competition at national level on economic growth and capital formation. The internal tax competition was considered from the point of view of fiscal decentralisation.
Tetiana Paientko, Valeriy Oparin, Yana Sarnetska   +2 more
doaj  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Tax Competition and the Efficiency of 'Benefit-Related' Business Taxes [PDF]

SSRN Electronic Journal, 2015
We construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value-added tax, and then assess which of the two tax instruments is more efficient.
Elisabeth Gugl, George R. Zodrow
openaire   +2 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

The European integration process and the future of national tax systems [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2014
The establishment of the European Union (EU) has had a huge impact on Europe which has become a substantially different place as compared to what it used to be in some earlier times.
Dimitrijević Marina
doaj   +1 more source

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

Agribusiness, 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, Shaikh M. Rahman, Syed Imran Ali Meerza   +2 more
wiley   +1 more source