Results 61 to 70 of about 3,003,901 (286)
Agribusiness, 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
Theoretical foundations of voluntary tax compliance: evidence from a developing country
Humanities & Social Sciences CommunicationsTax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
doaj +1 more source
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, 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
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
doaj +3 more sources
Advanced 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
Recognising the Pitfalls in Tax Compliance Costs Research [PDF]
Revenue Law Journal, 1998 Since the first study of tax compliance costs in 1973 there have been numerous studies of different taxes in many different countries. Unfortunately, most of these studies have adopted the same approach as the seminal study, even though the complexity of the issues involved rarely make this appropriate.
Turner, John L +2 more
openaire +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
EVALUATING THE EFFECTS OF ELECTRONIC BILLING AND FISCALIZATION ON BUSINESS EFFICIENCY AND TAX COMPLIANCE: A STUDY OF ALBANIAN ENTERPRISES [PDF]
Zbornik Radova Ekonomskog Fakulteta u Istočnom SarajevuThe evolution of business processes, particularly in billing and taxation, has seen a significant shift towards digitization through the adoption of electronic billing systems and fiscalization reforms.
Erjola Barbullushi, Albana Kastrati
doaj +1 more source
American 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
Rent Tax Education, Rent Tax Compliance Cost and Rent Tax Compliance in Ghana
Journal of Business and Enterprise Development (JOBED)This study investigated the moderating role of the cost of complying with the rent tax on the relationship between rent tax education and tax compliance in Ghana, using a quantitative approach with 146 property owners and renters as the audience. Employing PLS-SEM analysis, the research revealed a significant positive relationship between rent tax ...
Precious Quansah +5 more
openaire +1 more source