Results 51 to 60 of about 493,471 (293)
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
THE WAYS OF İMPROVEMENT THE MECHANİSM OF COMPANİES’ İNCOME TAX İN UKRAİNE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2015 this article describes the main disadvantages and ways of improvement of corporate income taxation mechanism inUkraine. There is examined influence of income tax rate and exemptions on revenues to the state budget.
O. O. Lyehostayeva +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
GLOBALIZATION, TAX POLICY AND TAX HAVENS. SOME CRITICAL CONSIDERATIONS [PDF]
Financial Studies, 2021 The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral ...
Nicoleta MIHĂILĂ
doaj
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
Taxing Sweets: Sweetener Input Tax or Final Consumption Tax? [PDF]
In order to reduce obesity and associated costs, policymakers are considering various policies, including taxes, to change consumers’ high-calorie consumption habits. We investigate two tax policies aimed at reducing added sweetener consumption.
Beghin, John C. +2 more
core +3 more sources
The Economic Consequences of Cutting the Supplemental Nutrition Assistance Program [PDF]
, 2012 Examines how three scenarios for budget cuts in the Supplemental Nutrition Assistance Program would affect food industry jobs in each state and whether combining cuts in SNAP and federal income tax cuts would increase consumption and offset job ...
Jeffrey Thompson
core
The Property Tax as a Tax on Value: Deadweight Loss [PDF]
International Tax and Public Finance, 2006 Consider an atomistic developer who decides when and at what density to develop his land, under a property value tax system characterized by three time-invariant tax rates: τ V , the tax rate on pre-development land value; τ S , the tax rate on post-development residual site value; and
Richard Arnott, Petia Petrova
openaire +3 more sources
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Does Germany Collect Revenue from Taxing Capital Income? [PDF]
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany.
Clemens Fuest, Johannes Becker
core