Results 41 to 50 of about 18,890 (261)

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Tax Incentives for Tourism

open access: yes, 2022
The current context caused by the COVID-19 pandemic, with the greatest impact on tourism, showed the countries´ economic dependence on this sector. In fact, tourism is fundamental for the economic development of a country and should be one of the priorities of the public policies of municipalities, as a stakeholder in the development of regions.
Ana Arromba Dinis, Liliana Pereira
openaire   +3 more sources

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, 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

TAX INCENTIVES FROM INCOME TAXES IN ATTRACTING FOREIGN INVESTMENT IN SERBIA

open access: yesActa Economica, 2009
The aim of this paper is to point out the tax incentives from the tax, which are often used in the transition countries, especially in Serbia, for attracting foreign investment. The paper analyzes the theoretical aspect of the tax incentives from the get
Драган М. Момировић, PhD   +1 more
doaj  

Testing the Impacts of Tax Incentives (Evidence in Enhancing Tax Competition, Investment Attraction and Increasing Economic Growth) [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2013
In this paper, we focus on two major questions about tax incentives: 1) Do the countries compete over tax incentives in a same way as they compete over tax rates? ; 2) Do the offered tax incentives results in attracting investment and increasing economic
Mohammad Ghasem Rezaee   +2 more
doaj  

GLOBAL EXPERIENCE OF TAX STIMULATION OF SOFTWARE DEVELOPMENT INDUSTRY

open access: yesВестник университета, 2017
The article presents arguments to stimulate innovation and software development and describes main types of tax incentives for innovation activity and software development abroad.
S. Kravchuk
doaj   +1 more source

Tax incentives and borrowing [PDF]

open access: yesEconomics Letters, 2016
We estimate the effect of the Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax subsidy by lowering interest payments and we find that ...
Alan, Sule   +2 more
openaire   +2 more sources

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, 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

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, 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

The role of tax incentives in encouraging energy efficiency in the largest listed South African businesses

open access: yesSouth African Journal of Economic and Management Sciences, 2018
Background: South Africa is faced with a significant challenge of securing the supply of electricity as well as reducing its greenhouse gas emissions.
Mareli Dippenaar
doaj   +1 more source

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