Results 81 to 90 of about 7,063 (263)

Tax liability and tax obligation: problems of theory and codification

Общество: политика, экономика, право, 2018
The paper deals with the legal regulation of tax lia-bility. The research discusses the methods of legal regulation, the components of the financial and tax law methods and identifies their characteristics in this regard. The focus is on the imperative method applied to regulate the tax relations.
openaire   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Asas certainty dalam mekanisme pembayaran kewajiban perpajakan bea perolehan hak atas tanah dan bangunan

Jurnal Cakrawala Hukum, 2020
It is necessary to understand how arrangements should be made for the paymentmechanism for BPHTB tax obligations in accordance with certainty principles andreflect legal certainty for taxpayers.
Riskha Indah Respati, Indah Dwi Qurbani, R. Imam Rahmat Syafi’i   +2 more
doaj   +1 more source

Risk management externalities in agrifood supply chains

American Journal of Agricultural Economics, EarlyView.
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley   +1 more source

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

American Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling, Sharon Watson, Mia Ersoff, Jayla Worsley, Brice Kroll, Jenna Hollenhead   +5 more
wiley   +1 more source

Place‐based risk: Examining relationships between adolescent perceptions of community risk factors and adolescent substance use across geographic contexts

American Journal of Community Psychology, EarlyView.
Abstract Mixed evidence for the influence of structural and social factors on adolescent substance use behaviors exists across the rural–urban continuum. Therefore, this study explores how adolescent perceptions of structural and social community risk factors are associated with lifetime and past 30‐day use of alcohol, marijuana, cigarettes, and ...
Melissa Pearman Fenton, Sarah D. Lynne, Josie L. Bryan, Catherine Woodstock Striley, Larry F. Forthun   +4 more
wiley   +1 more source

Tax Obligation as a Category of Tax Law

Societas et Iurisprudentia, 2016
Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation.
openaire   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source