Results 31 to 40 of about 1,431,755 (298)
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
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Tax reform in Central and Eastern Europe [PDF]
Russian Journal of EconomicsThis paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies.
Michael Alexeev, Robert Conrad
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Sustainable FuturesWhether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
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Frontiers in Environmental Science, 2023 Water scarcity and pollution have become a global problem, especially in China. Whether China can solve the water resources dilemma is closely related to its ability to achieve high-quality development.
Chenyu Liu
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Tax Reform in Developing Countries: Agenda for the 1990s
Asian Development Review, 1991 In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried
Amaresh Bagchi
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Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc +3 more
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Journal of Economic Perspectives, 1987 The papers in this symposium are a representative sample of the diverse views economists hold on the political and economic advantages and disadvantages of the Tax Reform Act of 1986.
openaire +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Journal of Economics, Business & Accountancy Ventura, 2017 There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana +3 more
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