Results 71 to 80 of about 4,881,285 (258)

Firms Bunching Response to Indonesian Income Tax Threshold

JEJAK: Jurnal Ekonomi dan Kebijakan, 2019
Presumptive tax policy is implemented internationally in common in order to ease the SME’s tax administration. Firms have an opportunity to respond or not to a certain tax policy in order to get lower tax burdens.
Ekananda Anggih Nurfauzi, Chaikal Nuryakin, Bramastia Candra Putra   +2 more
doaj   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Tax Policy and Tax Research in Canada [PDF]

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
Michael Smart, Richard Bird, Patrick Grady, Andrew Sharpe   +3 more
core  

The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period
Made Meiliana Kurnia Sari, Juan Carlos Pangestu   +1 more
doaj   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Time for US Tax Reform? The Tax Reform Panel's Recommendations

, 2006
Recommendations from the Tax Reform Panel for a revenue neutral policy options for reforming the Federal Internal Revenue ...
McLure, Charles E. Jr., Zodrow, George R.   +1 more
core  

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

Framing, moral foundations and health taxes: interpretive analysis of Ethiopia's tobacco excise tax policy passage. [PDF]

BMJ Glob Health, 2023
Erku D, Yigzaw N, Tegegn HG, Gartner CE, Scuffham PA, Garedew YT, Shambel E.   +6 more
europepmc   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

Advanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad, Hannah Mann, Lubna Najm, Shadman Khan, Carlos D. M. Filipe, Tohid F. Didar   +5 more
wiley   +1 more source

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
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