Results 41 to 50 of about 24,426 (300)

Determinants of Tax Capacity for a Territory (The Case of the Russian Federal Districts)

International Journal of Technology, 2020
In this article, the tax capacity of the territories in the Russian Federation was studied. The study was conducted based on the aggregation for eight federal districts, including data on 85 subjects of the Russian Federation from 2009–2018.
Natalia Victorova, Elena Rytova, Lyudmila Koroleva, Natalia Pokrovskaia   +3 more
doaj   +1 more source

E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023
This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use.
Shafa Fadia Zainavy, Bima Cinintya Pratama, Iwan Fakhruddin, Tiara Pandansari   +3 more
doaj   +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

On the Economics of US Agricultural Policy

Applied 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

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

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

Applied 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

Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

Indonesia Accounting Journal, 2020
Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection.
Giroth Jessica Roulani, Lintje Kalangi, Sherly Pinatik   +2 more
doaj   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +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

Parametric Properties of Tax Effort Revenue Sharing [PDF]

, 1981
Some Revenue Sharing programs, including the Federal government’s General Revenue Sharing program, reward higher tax effort with larger aid payments. A natural, game-theoretic generalization of the standard consumer demand based theory of grants-in-aid is used to examine the impacts such tax effort provisions have on the recipient government’s tax ...
openaire   +2 more sources