Results 91 to 100 of about 647,733 (310)
An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose not to File a Return [PDF]
, 1994 This paper presents an empirical model distinguishing evaders who cheat by filing fraudulent income tax returns from those who do not file. Using a maximum-likelihood procedure that corrects for sample selection bias, and data from Michigan\u27s amnesty ...
Crane, Steven E, Nourzad, Farrokh
core +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Identification in Tax-Price Regression Models: The Case of Charitable Giving [PDF]
In this paper we use an instrumental variable estimator to exploit sources of independent variation, which allows unbiased estimation of the tax-price elasticity under more general conditions. The estimator is applied to the demand for charitable giving.
Daniel R. Feenberg
core
Agribusiness, EarlyView.ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb +2 more
wiley +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Quantifying Revenue Windfalls from the Irish Housing Market [PDF]
The speed and severity of the decline in the Irish fiscal position in recent years raises a number of important issues regarding the assessment of fiscal policy within the EU. From a position of relative strength, with large surpluses and low debt to GDP
Addison-Smyth, Diarmaid +2 more
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
Progressivity comparisons [PDF]
Analysts should correct for distributional differences before undertaking local progressivity comparisons between income tax or tax and benefit schedules.
Peter J. Lambert, Valentino Dardoni
core
Evaluasi Pelaksanaan Pemeriksaan Pajak Restoran sebagai Upaya Optimalisasi Penerimaan Pajak Restoran Kota Administrasi Jakarta Barat [PDF]
, 2016 Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant, the efforts is do tax auditon restaurant business.
Albi, I. (Ichwan) +2 more
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American 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