Results 121 to 130 of about 33,132 (298)
Estimating the Corporate Income Tax Gap: The RA-GAP Methodology [PDF]
Technical Notes and Manuals, 2018 The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps.
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
The Impact of Tax on the Prospects of Achieving Target Retirement Wealth in Australian Default Superannuation Plans [PDF]
, 2017 Prior empirical studies on superannuation in Australia have investigated the adequacy of superannuation to fund retirement on a pre‑tax basis. Also, government policy in this area is often predicated on simplistic assumptions and methodologies, with ...
Wiafe, Osei +3 more
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Agribusiness, EarlyView.ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb +2 more
wiley +1 more source
LA LUCHA CONTRA LA PLANIFICACIÓN FISCAL AGRESIVA Y LAS OBLIGACIONES DE INFORMACIÓN TRIBUTARIA [PDF]
Crónica Tributaria, 2016 En los últimos años, tanto la OCDE como una serie de Administraciones Tributarias se han enfrentado a la denominada «planificación fiscal agresiva» mediante disposiciones que, voluntaria u obligatoriamente, conllevan la declaración previa de esquemas de ...
Domingo Carbajo Vasco
doaj
Agribusiness, EarlyView.ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples +2 more
wiley +1 more source
THE CIVIC DUTY TO PAY TAXES AND THE FAIR-SHARE CALCULATION [PDF]
Analiza i Egzystencja, 2013 In its 2009 Taxpayer Attitude Survey, the U.S. IRS Oversight Board asked taxpayers: “Is it every American’s civic duty to pay their fair share of taxes?” Respondents strongly believe it is, with 70 percent claiming they “completely agree” and 25 percent ...
Donald Morris
doaj
Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
How Corporate Tax Competition Reduces Personal Tax Revenue [PDF]
Steuerwettbewerb, Steueraufkommen, Tax competition, Tax ...
Ruud A. De Mooij, Gaëtan J.A. Nicodème
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