Results 81 to 90 of about 108,247 (315)
Agribusiness, 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
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan. [PDF]
PLoS One, 2023 Wang YK, Wang YK, Zhang L.
europepmc +1 more source
The impact of tax rates on tax evasion: A macroeconomic study
JOURNAL OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS, 2020 Research Question: What is the impact of high tax rates on the level of tax evasion in different economies? Motivation: after the occurrence of the famous panama papers and paradise papers scandal (Alstadsæte et al., 2019) and seeing that tax burden has been incessantly increased due to higher tax burden (Slemrod, 2017). Many research papers focused on
openaire +3 more sources
Long-Term Participation Tax Rates [PDF]
SSRN Electronic Journal, 2013 Generous income support programs as provided by European welfare states have often been blamed to reduce work incentives for lower income classes and to increase durations of unemployment. Standard studies measure work incentives based on annual income concepts.
openaire +4 more sources
Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators [PDF]
This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank ...
Claudius Schmidt-Faber
core
Development of excise rates criteria in the European Union and its member states fulfilment
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 European Union regulates member states market to secure free trade. This obtains also in case of excise imposed on cigarettes, which is a composite tax.
Petr David
doaj +1 more source
Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. [PDF]
Humanit Soc Sci Commun, 2023 Mgammal MH, Al-Matari EM, Alruwaili TF.
europepmc +1 more source