Results 61 to 70 of about 15,510 (257)

Is it Rational to Minimize Tax Payments?

Modern Economy, 2010
The opinion is occasionally voiced that investors should avoid paying tax at all costs. In this paper it is being investigated, using a simple portfolio model with taxes, whether avoiding tax really leads to more µ-σ-efficient solutions. It is demonstrated for four different concepts of tax-minimising policy that they are a far cry from an efficient ...
Andreas Loffler, Lutz Kruschwitz
openaire   +2 more sources

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
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, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
This article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj   +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

TAX BURDEN OF THE ENTERPRISES OF THE REAL SECTOR OF ECONOMY IN THE RUSSIAN FEDERATION

Вестник Северо-Кавказского федерального университета, 2022
The analysis of tax burden of the real sector of economy and the organizations of the processing productions in the Russian Federation on various bases of comparison is carried out.
N. Beskorovaynaya, N. Marchenko
doaj  

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

Australian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

On Criminalization of Evasion from Payment of Insurance Contributions

Сибирское юридическое обозрение, 2020
In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation
N. V. Akhtyrskaya
doaj  

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

The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator

International Journal of Business, Economics, and Social Development
Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies.
Shandra Khaerunissa, Rina Destiana
doaj   +1 more source