Results 61 to 70 of about 724,527 (299)
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
Internal Tax Competition: Does This Result in Economic and Investment Growth?
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 +2 more
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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]
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
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Hotelling Tax Competition [PDF]
This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision.
Ben Zissimos, Myrna Wooders
core +3 more sources
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Cross-border loss offset can fuel tax competition [PDF]
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational ...
Haufler, Andreas, Mardan, Mohammed
core +3 more sources
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs [PDF]
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Carsten Eckel, Ronald B. Davies
core +3 more sources
COORDINATES OF THE FISCAL POLICY IN THE MEMBER STATES OF EU [PDF]
Regardless of the mode how is regarded the fiscal policy – a fundamental tool in the procurement of public funds, element determinant of economic growth, a means of influence of the consumption, saving or investments, it remains an important ...
DOBROTĂ GABRIELA +2 more
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