Food inflation pass‐through from agricultural imports in a small open economy
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
Executive Orders: Promoting Democracy and Openness in New York State Government [PDF]
This joint report outlines 11 executive actions Gov. Andrew Cuomo can take to open up New York State government, increase the accountability of state agencies and reduce barriers to voting.
Blair Horner +4 more
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Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Imperfect Decision-Making and the Tax Payer Puzzle [PDF]
Even if the expected punishment on tax evasion is negligible, empirical studies show that actual tax evasion is smaller than rational choice models predict. In addition to this, tax payer do not respond on parameter changes as predicted.
Kirstein, Roland, Schmidtchen, Dieter
core
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol +3 more
wiley +1 more source
THE TAX ADVANTAGES OF INCOME TAX PAYERS
The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid.
openaire +1 more source
Transfer pricing model for tax payers and tax administrators
The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer
openaire +3 more sources
The Effect of the Implementation of the New Regulation on Personal Income Taxation in Indonesia (The Law Number 17 / 2000) on the Behavior of Personal Income Tax and Islamic Income Tithe (Zakat Mal) Payer [PDF]
This paper has attempted to discuss the behavior of three different types of people due to the implementation of the new law regarding personal income tax in Indonesia.
Ekki Syamsulhakim
core
Pelaksanaan Pemungutan Pajak Hiburan Secara Online Sebagai Upaya Meningkatkan Pendapatan Asli Daerah (Studi Di Dinas Pendapatan Daerah Kota Malang) [PDF]
: Implementation of Online Entertainment Taxation as an Effort to Increase Regional Real Income (The study in the Departement of Revenue at Malang). In order to increase regional real income, government of Malang city has launched an online tax program ...
Winata, D. (Doni)
core
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source

