Results 71 to 80 of about 390,465 (305)
The politics of tax structure [PDF]
Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with
Ganghof, Steffen
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Agribusiness, 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
Investment Timing, Liquidity, and Agency Costs of Debt [PDF]
This paper examines the effect of debt and liquidity on corporate investment in a continuous- time framework. We show that stockholder-bondholder agency conflicts cause investment thresholds to be U-shaped in leverage and decreasing in liquidity.
Hirth, Stefan, Uhrig-Homburg, Marliese
core
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
Interpretação analógica no direito tributário / Analogical interpretation in tex law
Revista da Faculdade de Direito da Universidade de Uberlândia, 2018 Resumo: A resolução de conflitos tributários envolve processos hermenêuticos. A interpretação analógica merece, portanto, papel de destaque, pois, ainda que não possa ser usada para tributar em outras modalidades importantes para o direito tributário ...
Osvaldo Alves de Castro Filho
doaj +1 more source
Contours and Conflicts in Tax Design: Principles and International Practice [PDF]
SSRN Electronic Journal, 2018 Tax design is said to be based on certain principles comprising efficiency of resource allocation despite taxation’s distortionary effects, maintenance or encouragement of equity among taxpayers, and assisting in macro-economic stabilisation. Other safeguards are a tax system’s revenue productivity, clarity of taxation law, ease of tax compliance, and ...
openaire +2 more sources
Governing Board Accountability: Competition, Regulation and Accreditation [PDF]
, 2010 This article examines the three primary ways in which the governing boards of American colleges and universities are held to account: (1) competition; (2) regulation, including state nonprofit corporation laws, tax laws, and licensing laws; and (3 ...
Areen, Judith C.
core +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
Érosion des normes et avenir des institutions états-uniennes
Revue LISA, 2018 This article shows how the system of checks and balances put in place by the Founding fathers failed to stop the many attacks by President Donald Trump against the rule of law in general and more specifically the liberty of the press and the independence
Anne Deysine
doaj +1 more source