Results 71 to 80 of about 1,311,136 (312)

Economically Reasonable Interest Rate on Debt Obligation sin the Course of Economic Activity

Финансы: теория и практика
This paper is devoted to the issues of determining the upper and lower limits of an economically reasonable interest rate on debt obligations.   The purpose of the study is to determine the boundaries of an economically reasonable interest rate on debt ...
A. V. Shchepot’ev
doaj   +1 more source

Bribes and Business Tax Evasion [PDF]

This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies.
David Joulfaian
core  

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Note: Analysis of Key Determinants of Tax Policy and Administration

Lahore Journal of Economics
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Ahmad Khan
doaj  

Bankruptcy Risk and Imperfectly Enforced Emissions Taxes [PDF]

Under favorable but reasonable conditions, an imperfectly enforced emissions tax produces the efficient allocation of individual emissions control; aggregate emissions are independent of whether enforcement of the tax is sufficient to induce the full ...
John K. Stranlund, Wei Zhang
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Improving the taxation system of forest resources on the basis principles of payment for forest use

Путеводитель предпринимателя, 2020
The significance of issues related to improving the efficiency of the current system oftaxation of forest resources, taking into account the basic principles of payment for forest use, providing improvement of fiscal and control and regulatory ...
N. N. Kalashnikova
doaj  

Tax decentralization and public deficits in OECD countries [PDF]

This article explores the effect of sub-national tax autonomy and sub-national control over shared taxes on primary deficits with panel data for 23 OECD countries over the 1975-2000 period.
Baskaran, Thushyanthan
core   +1 more source

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

Agribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

The Effect of Consumption Based Taxes on Agriculture in the United States [PDF]

Recently several proposals have arisen to replace the current income tax system in the United States with a consumption based or Fair Tax. This study investigates the effect of such a consumption based tax on agricultural investment decisions using ...
Marcu, Mihaela, Moss, Charles B.
core   +1 more source