Results 81 to 90 of about 1,381,128 (359)

The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 [PDF]

open access: yes
Economic effects of corporate tax policy changes on jobs and state and local revenuecorporate income tax, tax credits, sales tax exemption, state tax ...
Stan McMillen, William Lott
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

TAX POLICY CHANGES, TAX REVENUE, GROSS DOMESTIC PRODUCTION, AND BUDGET DEFICIT: EVIDENCE FROM SRI LANKA

open access: yesAccounting and Management Journal
The main objective is to investigate the relationship between Tax Policy Changes (TPCs), Tax Revenue (TR), and Gross Domestic Product (GDP) in Sri Lanka.
Vickneswaran Anojan   +1 more
doaj   +1 more source

Tax morale, tax compliance and the optimal tax policy [PDF]

open access: yesEconomic Analysis and Policy, 2015
Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
openaire   +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 Constitutionality of a National Wealth Tax [PDF]

open access: yes, 2018
Economic inequality threatens America’s constitutional democracy. Beyond obvious harms to our nation’s social fabric and people’s lives, soaring economic inequality translates into political inequality and corrodes democratic institutions and values. The
Dellinger, Walter E., III, Johnsen, Dawn
core   +3 more sources

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

Optimal Tax Policy when Firms are Internationally Mobile [PDF]

open access: yes
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile.
Clemens Fuest, Johannes Becker
core  

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