Results 81 to 90 of about 1,377,751 (309)
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 +2 more
doaj +1 more source
Tax morale, tax compliance and the optimal tax policy [PDF]
Economic 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
Environmental Tax and the Distribution of Income among Heterogeneous Workers [PDF]
This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax ...
Mireille Chiroleu-Assouline, Mouez Fodha
core
Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis 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 +1 more
doaj +1 more source
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources
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
Accounting and Management JournalThe 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
Framing, moral foundations and health taxes: interpretive analysis of Ethiopia's tobacco excise tax policy passage. [PDF]
BMJ Glob Health, 2023 Erku D +6 more
europepmc +1 more source
Taxes versus Cap-and-Trade in Climate Policy when only some Fuel Importers Abate [PDF]
I study climate policy choices for a “policy bloc” of fuel-importers, when a “fringe” of other fuel importers have no climate policy, fuel exporters consume no fossil fuels, and importers produce no such fuels.
Jon Strand
core