Results 51 to 60 of about 237,952 (293)

Compulsory arbitration as a last resort in resolving tax treaty interpretation problems [PDF]

, 2002
In this article the author advocates compulsory arbitration as a subsidiary mechanism to guarantee the resolution of tax treaty interpretation disputes once the mutual agreement procedure has proven ...
Ribes Ribes, Aurora
core   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli, Wei Yang, Jia Han, Quoc Cuong Nguyen, Massimiliano Petracci, Rodolfo M. Nayga Jr.   +5 more
wiley   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni, Todd Hubbs, Scott H. Irwin, James H. Stock   +3 more
wiley   +1 more source

Why the Ryan-Brady Tax Proposal Will Be Found to Be Inconsistent with WTO Law [PDF]

, 2017
The tax-reform plan released by Speaker of the House Paul Ryan and House Ways and Means Committee Chairman Kevin Brady is intended to improve our corporate tax system by, among other things, taxing companies based on where they sell their goods, not ...
Hillman, Jennifer A.
core   +1 more source

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

Agribusiness, 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, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Vergi Uyuşmazlığı Doğuran Hallerin Tespiti ve Muhasebeleştirilmesi Üzerine Uygulamalı Bir Araştırma

İzmir İktisat Dergisi, 2019
Vergi incelemesi, genel itibariyle mükellefin defter, kayıt ve belgeleri üzerinde gerçekleştirilen bir denetim uygulamasıdır. Vergi incelemesinde tespit ve tenkit edilen hususlar, inceleme sonunda düzenlenen vergi inceleme raporları ile sunulmaktadır ...
Turgut ÇÜRÜK, Muhammet Emre DİRİ
doaj   +1 more source

Podstawowe trendy orzecznictwa Europejskiego Trybunału Praw Człowieka w sprawach podatkowych

Studia Prawa Publicznego, 2020
The case-law of the European Court of Human Rights in tax matters has developed in three dimensions. Firstly, it involved Article 1 of the Protocol No.
Tadeusz Jasudowicz
doaj   +1 more source

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

Agribusiness, 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