Results 31 to 40 of about 971,278 (292)

The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy

Jurnal Akuntansi
This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023.
Kenley Maccauley Riyono, Luky Patricia Widianingsih   +1 more
doaj   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

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, Hannah Mann, Lubna Najm, Shadman Khan, Carlos D. M. Filipe, Tohid F. Didar   +5 more
wiley   +1 more source

Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

Revista Contabilidade & Finanças
The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance.
Fabiano de Castro Liberato Costa, Roberto Carlos Klann   +1 more
doaj   +2 more sources

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010

, 2018
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David, Gordon, Robert N., Poterba, James Michael   +2 more
core   +1 more source

Policy uncertainty shocks and farm investments in Europe: Evidence from a newspaper‐based index

American Journal of Agricultural Economics, EarlyView.
Abstract In order to quantify the impact of agricultural policy uncertainty on European farmers' investment behavior, we construct a newspaper‐based monthly index of European agricultural policy uncertainty from 2013 to 2023. We use 327,224 newspaper articles to assess and compare the trends in policy uncertainty across five top agricultural producers ...
Viviana Garcia, Scott M. Swinton, Robert Finger   +2 more
wiley   +1 more source

Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources

Teisė, 2023
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.
Martynas Montvidas
doaj   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

The Issues Of Tax Liabilities Accounting

The American Journal of Social Science and Education Innovations, 2020
This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.
Tuychiev Alisher Jurayevich, Khotamov Komil Rabbimovich   +1 more
openaire   +2 more sources

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source