Results 51 to 60 of about 5,654 (306)

On the Economics of US Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Kenya’s tax dispute resolution system: a dispute system design evaluation [PDF]

open access: yes, 2019
A Thesis submitted in partial fulfillment of the requirements of the Degree of Master of Laws at Strathmore UniversityTax dispute resolution is essential to any tax system.
Kanyi, Brian Gachii
core  

Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Tax Abuse

open access: yes, 2022
Reaching a common understanding of the interpretation and enforcement of tax treaties is a desirable policy goal. It results in higher certainty and helps to increase their effectiveness thus enhancing all the purported objectives of these international ...
Navarro, A.
core   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

IMPLEMENTATION OF TAX DISPUTE SETTLEMENT PROCEDURE THROUGH THE TAX COURT IN SEMARANG

open access: yes, 2023
Tax disputes often arise between the fiscus (examiner) and the taxpayer concerned, the authors take the main problem of the source that causes tax disputes and the procedure for resolving tax disputes through the tax court. The method used is a normative
Dwi Winarni, Widiati   +2 more
core   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

open access: yesAgribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó   +3 more
wiley   +1 more source

The impact of the dispute resolution processes on tax morale [PDF]

open access: yes, 2020
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.Background: An ideal world is for all citizens to be tax compliant. The decision of a taxpayer to comply with regulations governed by tax laws depend on the determinants of tax morale. Tax

core  

Indonesian Tax Dispute Resolution in Cooperative Paradigm Compared to United Kingdom and Australia [PDF]

open access: yes, 2018
Since 2012, the statistical data of the tax court shows the increasing number of tax dispute. The procedure of Indonesian tax dispute resolution needs more than 36 months to get legal assurance. It is important to solve the problem immediately. The model
Hidayah, Khoirul
core   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections

open access: yesMizan Law Review, 2020
Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.
Aschalew Ashagre Byness
doaj   +1 more source

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