Results 61 to 70 of about 15,055 (267)

Does public governance matter in corporate tax avoidance? Evidence from the anti-corruption campaign in China

open access: yesBaltic Journal of Economics
This study examines whether public governance in China has an impact on corporate tax avoidance. The anti-corruption campaign of 2012 is used as a natural experiment, and we run an event study to investigate how it impacted tax avoidance.
Hongyan Sun   +3 more
doaj   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

Analysis of the influence of differences of tax rates on capital movement

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2018
The work is devoted to the study of the behavior model of mobile economic agents operating in multiple jurisdictions. An experiment to change the parameters of the tax burden with the help of a multi-agent model is carried out.
А. Yu. Petrova   +2 more
doaj  

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan

open access: yesJurnal Manajemen Teori dan Terapan, 2010
The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj   +1 more source

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling   +5 more
wiley   +1 more source

The effect of knowing how tax money is spent and the distance with tax revenue's potential beneficiaries on tax compliance

open access: yesRAN, 2020
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes?
Paula Arzadun   +2 more
doaj  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China

open access: yesBaltic Journal of Economics
This paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital ...
Larry Su
doaj   +1 more source

A tax for health: international experiences

open access: yesThe Journal of AMD, 2020
Obesity, type 2 diabetes and their complications are consistently increasing all around the world, both in developed and in developing countries. Sweetened beverages consumption is considered an important contributor to the widespread of these diseases.
openaire   +1 more source

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