Results 81 to 90 of about 1,011,260 (296)
Preventing Unacceptable Tax Treaty Overrides
, 2022 Tax treaty overrides are improper, and something should be done about it. This was the conclusion and the recommendation of the Council of the Organisation for Economic Co-operation and Development (OECD) in 1989.
Elliffe, Craig
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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
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
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
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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 +2 more
wiley +1 more source
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2021 Tax payment compliance has always been a polemic in any country in the world, including in Indonesia. Indonesia applies a taxation system in the form of self-assessment in which taxpayers have full authority in carrying out their tax obligations.
Regi Handono
doaj
Funding Universal Service Obligations with an Essential Facility: Charges vs. Taxes and Subsidies [PDF]
This paper compares three schemes for funding Universal Service Obligations in network industries with an essential facility: an uplift to the network access charge, the establishment of a Universal Service (US) fund financed through a lump-sum tax and a
Poudou, J.-C. +3 more
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, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
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American Journal of Medical Genetics Part A, EarlyView.ABSTRACT Trisomy 13 (T13) and trisomy 18 (T18) have historically been described as “lethal” or “incompatible with life,” contributing to diagnosis‐based limitations of care. Contemporary evidence demonstrates greater heterogeneity in survival and outcomes than previously recognized, including among selected children receiving intensive care or cardiac ...
H. L. Malherbe +9 more
wiley +1 more source
, 2016 This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/ +2 more
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