Results 61 to 70 of about 1,963,053 (283)
Agribusiness, EarlyView.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
Fiat JustisiaFiscal decentralization through Regional Taxes, such as the Rural and Urban Land and Building Tax (PBB-P2), has led to unresolved issues, including sharp increases in tax amounts based on Head of Region Regulations.
Bibianus Hengky Widhi Antoro +2 more
doaj +1 more source
What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment
The Review of financial studies, 2018 We study the effect of dividend taxes on the payout and investment policies of publicly listed firms. We exploit a unique setting in Switzerland where, following the corporate tax reform of 2011, some but not all firms were suddenly able to pay tax ...
Dušan Isakov +2 more
semanticscholar +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.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
Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law
Journal of Legal Studies, 2020 Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel +1 more
doaj +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Communication, Technologies et DéveloppementWith the advent of decentralization in Benin, the communes were given management autonomy with the responsibility of mobilizing their own revenues.
Kossi Amessinou
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
Digital tax administration, investor risk perception, and stock return volatility
International Review of Economics & FinanceThis study investigates the impact of digital tax administration on stock return volatility amid heightened market uncertainty. Leveraging the staggered rollout of China's Golden Tax Phase III from 2013 to 2016 as a quasi-natural experiment, we employ a ...
Wenjun Tu +2 more
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 +2 more
wiley +1 more source