Results 51 to 60 of about 634,834 (291)
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
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
Tax competition, tax coordination and tax harmonization: The effects of EMU [PDF]
Empirica, 1996 There is little doubt that the step towards a monetary union in Europe will increase both the distorionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases.
Genser, Bernd, Haufler, Andreas
openaire +2 more sources
Social Science Research Network, 2016 This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show that regardless of
Jun‐ichi Itaya +2 more
semanticscholar +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
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
Tax Incentives: An Effective Mechanism to Achieve EU Harmonization?
Journal of Business Accounting and Finance Perspectives, 2020 For decades, European Union (EU) wide corporate tax harmonization has been sought to eradicate business relocation for tax reasons. It is hoped that this harmonization will ensure that companies pay taxes in the countries where they operate.
E. Bustos-Contell +2 more
semanticscholar +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
Corporate tax harmonization in the EU. [PDF]
, 2009 This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a numerical computable general equilibrium (CGE) model for Europe. It
Leon Bettendorf +4 more
openaire +4 more sources