Results 41 to 50 of about 62,005 (291)
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Dirk Schindler, Guttorm Schjelderup
core +3 more sources
PERSONAL INCOME TAX IN EAEU: ANALYSIS OF PARAMETRS AND HARMONIZATION
RUDN Journal of Economics, 2015 This article examines the background to create a single space of the EAEC tax, providing for the harmonization of tax legislation, harmonization of tax policy, tax administration, and the convergence rate of some taxes.
Z G Golodova, Y S Ranchinskaya
doaj
THEORY OF HARMONIZATION OF TAX RELATIONS IN THE PRACTICE OF RUSSIAN LEGISLATION
Статистика и экономика, 2016 This article discusses the concept of harmonization of tax relations and its basic principles, the first steps of Russia on the way of harmonization on the example of the experiment on introduction of horizontal monitoring.
Lyubov A. Mironova
doaj +1 more source
Effectiveness of Tax Regulation Harmonization
International Journal of Social Science And Human Research, 2022 The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and
I Gusti Agung Prama Yoga, +2 more
openaire +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
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
Tax harmonization policies in the European Union: analysis compared
Semestre EconomicoWithin the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
doaj +1 more source
Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]
Financial Theory and Practice, 2013 Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
doaj +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source