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Public Administration, 2017 In line with psychological and economic discrimination theories, street‐level bureaucracy studies show a direct effect of citizen characteristics on officials' judgements, or show how street‐level bureaucrats employ stereotypical reasoning in making decisions. Relying on sociological double standards theory, this study hypothesizes that citizen‐clients'
Nadine Raaphorst +2 more
openaire +2 more sources
Norwegian Income Tax Reforms [PDF]
Einkommensteuer, Steuerreform, Norwegen, Income tax, Tax reform ...
Vidar Christiansen
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Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Development of the methodology of taxation of agricultural enterprises in the context of digitalization [PDF]
BIO Web of ConferencesAccording to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition ...
Klychova Guzaliya +5 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
Getting From Here to There: The Transition Tax Issue
, 2017 If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +5 more sources
PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO
Ra Ximhai, 2015 Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the ...
María Guadalupe Naranjo-Cantabrana +1 more
doaj
, 1933 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
core
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform
Jurnal Akuntansi dan Auditing IndonesiaThis study aims to analyze the effects of related party transactions and profitability on tax avoidance as a form of corporate tax management. High profitability may provide firms with greater opportunities to engage in tax management practices, whereas
Desy Miranda Christine Tampubolon +1 more
doaj +1 more source