Results 41 to 50 of about 15,055 (267)

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

open access: yesApplied 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   +4 more
wiley   +1 more source

Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects

open access: yesВестник университета
The work reflects controversial issues concerning introduction of a new tourist tax. The purposes of the study are to overview changes in tax legislation from January 1, 2025 in the field of collecting the tourist tax, features of determining its ...
E. L. Gulkova   +2 more
doaj   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, 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   +2 more
wiley   +1 more source

PROFESSIONAL INCOME TAX IN ENTREPRENEURSHIP: PROBLEMS AND PROSPECTS OF EXPERIMENT IN SCIENCE AND PRACTICE

open access: yesИзвестия высших учебных заведений. Поволжский регион: Общественные науки, 2020
Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
doaj   +1 more source

Environmental protection tax and total factor productivity—Evidence from Chinese listed companies

open access: yesFrontiers in Environmental Science, 2023
By improving its total factor productivity, China may attain higher quality and more sustainable economic growth. As a key market-based incentive for environmental regulation, does environmental protection tax increase total factor productivity and ...
Xiaoke Sun, Cuiyan Zhang
doaj   +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

Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China [PDF]

open access: yesAmfiteatru Economic
In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People’s Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms ...
Xuefeng Shao, Shi Chen
doaj   +1 more source

Prospects for the application of unified tax payment in the digital economy

open access: yesВестник университета, 2022
The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova   +2 more
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, 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

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, 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

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