Results 101 to 110 of about 1,399,190 (359)

Tax Smoothing versus Tax Shifting [PDF]

open access: yes
Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
Niepelt, Dirk
core   +1 more source

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

Application of Fuzzy Delphi Method in Designing Tax Policy in Iran [PDF]

open access: yesپژوهشهای اقتصادی, 2008
Based on the forecasts of the fourth five-year development plan of Iran, the current government expenditures have to be financed through non-oil resources.
Gholam Ali Montazer, Niloofar Jafari
doaj  

Institutional Tax Clienteles and Payout Policy [PDF]

open access: yes
This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relationship between firm payout policy and tax incentives.
Li Jin, Mihir A. Desai
core  

Corporate tax competition and public capital stock [PDF]

open access: yes, 2008
This paper argues that the governmental decisions on corporate tax and public capital stock are not independent. In order to explain this relationship, we have built a general equilibrium model of corporate tax competition where governments supply public
Gomes, Pedro, Pouget, Francois
core  

Food insecurity and unemployment among immigrants in the United States

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou   +3 more
wiley   +1 more source

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

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

open access: yesAmerican 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   +2 more
wiley   +1 more source

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