Results 51 to 60 of about 4,773,298 (327)
How has the UK corporation tax raised so much revenue? [PDF]
, 2004 We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.
Devereux, M.P., Griffith, R., Klemm, A.
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Maybe Just a Little Bit Special, After All? [PDF]
, 2014 The attitude—common among tax professionals—that tax is special (mostly because of its supposedly unique complexity), and that special legal rules should apply in the tax context, has been described and excoriated by scholars as tax exceptionalism or ...
Zelenak, Lawrence
core +5 more sources
Agribusiness, 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
How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
doaj +1 more source
Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]
, 2013 A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
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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
Studia Prawa PublicznegoOne of the objectives of the Decommunization Act is to remove monuments or other objects from public space that propagate communism or another totalitarian system.
Adam Bojarski
doaj +1 more source
Tax Structures and FDI The Deterrent Effects of Complexity and Uncertainty [PDF]
, 2003 In this study we examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy.
Mudd, Shannon, Valev, Neven T.
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