Results 31 to 40 of about 16,531 (211)

An examination of sugar-sweetened beverage tax regulations in six jurisdictions: Applying a social justice perspective to beverage taxation and exemptions

open access: yesGlobal Public Health
Taxes, legislation and politics are social determinants of health, which can impact health through multiple pathways. The purpose of this study was to review regulations regarding sugar-sweetened beverage (SSB) taxation and describe taxation/exemption of
Natalie D. Riediger   +6 more
doaj   +1 more source

On the Economics of US Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +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

The Earned Income Tax Credit, Family Complexity, and Children’s Living Arrangements

open access: yesRSF: The Russell Sage Foundation Journal of the Social Sciences, 2022
Demographic shifts over the last half-century have resulted in dramatic changes in family structure. These changes have implications for the social safety net because public assistance programs define families differently.
Katherine M. Michelmore   +1 more
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
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

The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives

open access: yesBratislava Law Review, 2019
There has been growing concern about the erosion of sovereign country tax bases internationally. This concern has been particularly prominent since the Global Financial Crisis (GFC).
Nolan Sharkey
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, 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

TAX LAW, COMPLEXITY AND LAW AND ECONOMICS

open access: yesRevista Eletrônica do Curso de Direito da UFSM, 2016
The study criticizes the reductionist model of Science that preponderates among Tax Law scholars, whose efforts are exclusively focused on the structural and semantic studies of tax rules.
André Folloni, Camila Beatriz Simm
doaj   +1 more source

The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance

open access: yesJournal of Economics, Business & Accountancy Ventura, 2021
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors.
Firna Muflihani   +2 more
doaj   +1 more source

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

open access: yesAgribusiness, 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

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