Results 31 to 40 of about 12,178 (254)

Tax Loss Carryforward Disclosure

Schmalenbach Journal of Business Research
Abstract This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for overall reporting quality.
Vanessa Flagmeier, Jens Müller
openaire   +3 more sources

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

Understanding U.S. Corporate Tax Losses [PDF]

, 2008
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S.
Rosanne Altshuler, Alan J. Auerbach, Michael Cooper, Matthew Knittel   +3 more
openaire   +4 more sources

TÜRKİYE’DE VERGİ KAYIP VE KAÇAKLARININ NEDENLERİ ÜZERİNE AMPİRİK BİR ÇALIŞMA

Sosyal Ekonomik Araştırmalar Dergisi, 2005
Bu çalışmada, serbest muhasebeci ve mali müşavirler (SMMM) ve vergi denetim elemanları ile Türkiye’de vergi kayıp kaçaklarının nedenleri üzerine yapılan anketle derlenen Likert tipi sıralı verilerin bulguları çapraz tablolar ve Spearman korelasyonu ile ...
Fatih Savaşan, Hakkı Odabaş
doaj   +2 more sources

The implications of tax administration governance on tax evasion practices "A Field Study" [PDF]

المجلة العلمية للدراسات والبحوث المالية والإدارية
1.1 Introduction The primary functions of the tax system are determining the tax base and collecting taxes owed (Al-Naghy, 2015). The integrity of the tax system is dependent on the effectiveness of the tax administration, which is responsible for ...
Eslam Mabrouk Elshafie Abualatta, Professor Dr. Mohamed Ali Wahdan, Dr. Ragab Mohamed Omran   +2 more
doaj   +1 more source

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

Applied 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, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Tax shields, financial expenses and losses carried forward

Cuadernos de Economía, 2016
This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI).
Ignacio Vélez-Pareja
doaj   +1 more source

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

PHENOMENON OF TAX LOSSES OF STATE BUDGETARY RESOURCES

Baltic Journal of Economic Studies, 2015
The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification ...
Larysa Sidelnykova
doaj