Results 31 to 40 of about 15,287 (268)

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

INNOVATION AS A FACTOR OF THE SOCIO-ECONOMIC EFFICIENCY OF TAX CONSULTING [PDF]

open access: yesBaltic Journal of Economic Studies, 2018
The aim of the article is to study the theoretical and methodological principles of the interconnection and interdependence of innovation and the socio-economic efficiency of tax consulting and on this basis to determine the areas and tasks of innovation
Olga Marchenko   +2 more
doaj   +1 more source

Civil-legal institutions in tax law enforcement.

open access: yesLaw Enforcement Review, 2017
The subject. The enforcement of civil-legal institutions, such as liability for damage and unjustenrichment in tax disputes.The purpose of the paper is to identify how the civil-legal institutions may help in interpretationand enforcement of tax legal rules.The methodology. The methods of analysis and synthesis are used.
openaire   +3 more sources

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, 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

European Integration Through International Law? The Strange Story of the Global Tax Project

open access: yesEuropean Papers, 2021
(Series Information) European Papers - A Journal on Law and Integration, 2021 6(1), 779-784 | Editorial | (Abstract) Day after day, the project to reform the current worldwide accepted system of corporate taxation is taking shape, commonly referred to as
Enzo Cannizzaro
doaj   +1 more source

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

Digital Transformation of Tax Law Principles

open access: yesJournal of Digital Technologies and Law
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj   +1 more source

Post-tax settlement institution within the scope of Turkish tax law

open access: yes, 2022
Since taxation is an economic administrative practice, various disputes may arise between taxpayers and tax administrations as a result of tax practices. The resolution of these disputes sometimes causes time loss and uncertainty both from the point of view of the taxpayer and from the point of view of the tax administration.
Yoruldu, Mutlu, Yoruldu, Nilüfer Zeybek
openaire   +1 more source

Home - About - Disclaimer - Privacy