Results 91 to 100 of about 33,132 (298)
Agribusiness, 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
Agribusiness, 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
Using Tax Return Data to Simulate Corporate Marginal Tax Rates [PDF]
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data.
John R. Graham, Lillian F. Mills
core
VAT - Gap Convergence in Central and Eastern Europe [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Tax system structure and the effectiveness of tax collection influences tax-gap. In the present research the authors analyse the improvement of tax collection practices in 26 European Union member states.
Lóránd Králik, Erzsébet Szász
doaj
Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning
Cogent Business & Management, 2016 Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning.
Nor Shaipah Abdul Wahab
doaj +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
An analysis of tax expenditure versus direct expenditure [PDF]
, 2008 Each financial year concessions, benefits and incentives are delivered to taxpayers via the tax system. These concessions, benefits and incentives, referred to as tax expenditure, differ from direct expenditure because of the recurring fiscal impact ...
Sadiq, Kerrie
core
An Overview over Value Added Tax Gap in the European Union [PDF]
Ovidius University Annals: Economic Sciences SeriesValue Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal ...
Ileana Iulia Istudor +2 more
doaj
The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor [PDF]
SHS Web of ConferencesCommon prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal.
Liu Lin
doaj +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source