Results 51 to 60 of about 1,977,519 (289)

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

The Role of Zakat Dedication as a Tax Incentive in Enhancing Compliance and Achieving Financial Justice [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study examines the effect of recognizing zakat deductibility from income tax to enhance zakat compliance and promote fiscal justice in Yemen. Drawing on the Tax Incentive Theory, Fiscal Justice Theory, Legal Commitment Theory, and the Theory of ...
Ali Al-ahnomi
doaj   +1 more source

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

open access: yesAgribusiness, 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

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Tax Reforms Burden and Human Development Index in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose:  This study investigates the effect of tax reform burden on human development index in Nigeria. Methodology: The study used the Autoregressive Distributed Lag (ARDL) estimation technique to establish the long run effect of tax reform burden on
Glory Davies   +2 more
doaj   +1 more source

Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business [PDF]

open access: yesRevenue Law Journal, 2001
The burden of small business acting as an ‘unpaid tax collector’, particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between.
openaire   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

open access: yesAgribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara   +2 more
wiley   +1 more source

Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners

open access: yesInternational Journal of Research in Business and Social Science (2147- 4478)
The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study
Lungisani Buthelezi   +2 more
openaire   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

open access: yesAdvanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad   +5 more
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican 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

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