Results 81 to 90 of about 1,020,523 (253)
Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Tax Loss Carryforwards and Corporate Tax Incentives [PDF]
This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data gathered from corporate annual reports, we estimate that in 1984 fifteen percent of the firms in the nonfinancial corporate sector had tax ...
James M. Poterba, Alan J. Auerbach
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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JASF (Journal of Accounting and Strategic Finance)Purpose: This study aims to compare the design, implementation mechanisms, and policy objectives of post-disaster tax incentives in Indonesia, the Philippines, and the United States, while examining how differences in fiscal capacity, institutional ...
Kaca Dian Meila, Astari Dianty
doaj +1 more source
STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
doaj +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Risk SciencesWe study the question of how insurance companies manage reserves. Specifically, we investigate how managerial incentives affect insurers’ reserving practice across lines of business (LOBs) and accident years (AYs). Because the tax discount factor the tax
Jing Rong Goh +2 more
doaj +1 more source
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
Why are tax incentives increasingly used to promote private R&D? [PDF]
Although not new, tax incentives have known major changes over recent years and it is becoming an increasingly important instrument in the policy mix to stimulate private R&D in many countries around the world.
Adão Carvalho
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