Results 61 to 70 of about 1,020,523 (253)

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, 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

Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. [PDF]

open access: yes, 2012
Includes abstract.Includes bibliographical references.The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of ...
Van Wijk, Adriaan Jacobus
core   +1 more source

The importance of defining corporate income tax incentive objectives in order to enhance their effectiveness

open access: yesLittera Scripta, 2011
For the state budget any tax relief means tax revenue not received. Thus, on one hand, every tax relief provides support to a definite group of tax payers; on the other hand, it makes the tax administration process more complicated and costly.
Biruta Pule, Gunta Innuse
doaj  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden [PDF]

open access: yes
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment.
Ernst, Christof, Elschner, Christina
core  

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

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, 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

Challenges in Implementing the Global Minimum Tax Standard Versus Tax Incentives for Investors in Indonesia’s New Nusantara Capital

open access: yesBRICS Law Journal
Tax 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

Tax incentives on income as a determinant of the Effective Tax Rate [PDF]

open access: yesRevista Contabilidade & Finanças
The 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

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