Results 91 to 100 of about 1,377,751 (309)

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

open access: yesAmerican 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   +3 more
wiley   +1 more source

Tax Policy and Tax Research in Canada [PDF]

open access: yes
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe   +3 more
core  

The AICPA\u27s 10 Guiding Principles [PDF]

open access: yes, 2002
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1.
Nellen, Annette M.
core   +1 more source

Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies [PDF]

open access: yes, 2017
The macroeconomic effects of tax reform are a subject of significant discussion and controversy. In 2015, the House of Representatives adopted a new “dynamic scoring” rule requiring a point estimate within the budget window of the deficit effect due to ...
Auerbach, Alan J.   +9 more
core   +2 more sources

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin   +5 more
wiley   +1 more source

Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi [PDF]

open access: yes
This paper proposes to examine whether and how the introduction of the euro changed the impact of taxes on the economy or influenced the direction of tax policy.
Giampaolo Arachi, Julian Alworth
core  

Federal Tax Policy Regarding Universities [PDF]

open access: yes, 2008
Should federal tax policy towards universities be reviewed and changed? This study is not a comprehensive look at all the issues raised above, but discusses some of the major ones. Special attention is placed on the tax treatment of university endowments,
Richard Vedder
core  

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
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

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