Results 141 to 150 of about 33,132 (298)
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Optimal Taxation and Optimal Tax Systems [PDF]
The theory of optimal taxation has , for the pas two decades , been the reigning normative approach of taxation. This paper argues that , in its current state, optimal tax theory is incomplete as a guide to action concerning many critical issues in tax ...
Joel Slemrod
core
American 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
Factors informing tax compliance: A meta-analytical study
South African Journal of Economic and Management SciencesBackground: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive analysis of emergent factors influencing compliance behaviour, as current research on tax ...
Divakaran Reddy +2 more
doaj +1 more source
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns [PDF]
A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever.
Michael McKee +3 more
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Democracy, Trust and Taxes: Does Fiscal Equity Matter for Civic Engagement? [PDF]
Ovidius University Annals: Economic Sciences SeriesThe study analyses the relationship between objective tax fairness and civic engagement in the EU Member States. Using the turnout rate in the 2024 European Parliament elections as an indicator of civic spirit and constructing a composite indicator of ...
Lăcrămioara Mansour +2 more
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American 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
An annotated bibliography of tax compliance and tax compliance costs [PDF]
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core +1 more source
Journal for Perspectives of Economic Political and Social IntegrationThe article discusses the main challenges related to the taxation of income generated in the digital economy. Digital business models, based on user data and global operations, undermine the traditional rules of tax nexus, leading to base erosion and tax
Mariusz Sokołek
doaj +1 more source