Results 41 to 50 of about 3,015,712 (294)
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley +1 more source
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
Modern problems and prospects of tax on professional income application
The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during ...
N. G. Morozova, M. V. Tipalina
doaj +1 more source
The behavioralist as tax collector: Using natural field experiments to enhance tax compliance [PDF]
This paper presents results from two large-scale natural field experiments that tested the effect of social norm messages on tax compliance. Using administrative data from more than 200,000 individuals in the United Kingdom, we show that including social norm messages in standard reminder letters increases payment rates for overdue tax.
Michael Hallsworth +3 more
openaire +2 more sources
TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION [PDF]
In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion.
openaire +1 more source
U.S. Agriculture, Biofuel Markets, and Trade: Challenges and Opportunities
ABSTRACT Using an enhanced Computable General Equilibrium (CGE) model (GTAP‐BIO), this study assesses how the expansion in demand for Electric Vehicles (EVs) and the reduction in exports of agricultural products induced by trade disputes negatively affect US agriculture.
Rayan Wolf, Farzad Taheripour
wiley +1 more source
Getting From Here to There: The Transition Tax Issue
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +6 more sources
Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China [PDF]
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
Environmental protection tax and total factor productivity—Evidence from Chinese listed companies
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
A review of Virginia's forest property tax [PDF]
Objectives of this report are to describe a model for equitable forestry tax, to compare the Virginia forestry tax to the model, and to recommend additional research needsResearch Division ...
Davis, Lawrence S. +2 more
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