Results 61 to 70 of about 18,966 (261)
Tax incentives on income as a determinant of the Effective Tax Rate [PDF]
Revista Contabilidade & FinançasThe article analyzes the effectiveness of tax incentives in determining the Effective Tax Rate (ETR) of Brazilian companies, addressing a gap in the literature that does not adequately consider the effects of these incentives on profit. Based on a sample
Moisés Geraldo Cavalcante Macaíba Costa de Sousa +2 more
doaj +1 more source
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Jurnal Akuntansi Kontemporer, 2020 In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 ...
Santoso Suando +2 more
doaj +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
South 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
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
BRICS Law JournalTax incentives continue to be a favoured instrument used by the Indonesian government to attract investors, especially in Indonesia’s new capital, Nusantara. These incentives result in low to zero income tax burdens.
M. R. U. D. Tambunan, S. A. Aquilla
doaj +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
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The role of the taxation instrument as the mechanism to encourage employers to participate in education and vocational training to facilitate the accumulation of human capital and Ukraine’s economy innovation development are defined.
I.V. Voinalovych
doaj
Effectiveness of R&D Tax Incentives in Turkey. [PDF]
J Knowl Econ, 2023 Taş E, Erdil E.
europepmc +1 more source
Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis
Agribusiness, EarlyView.ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C +2 more
wiley +1 more source