Results 41 to 50 of about 14,846 (260)

Tax reform in Central and Eastern Europe [PDF]

open access: yesRussian Journal of Economics
This 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
doaj   +3 more sources

Tax Reform in Developing Countries: Agenda for the 1990s

open access: yesAsian 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
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Symposium on Tax Reform

open access: yesJournal 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

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, 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

Can water resource tax reform improve the environmental performance of enterprises? evidence from China’s high water-consuming enterprises

open access: yesFrontiers 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
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

open access: yesJournal 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
doaj   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, 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

Tax Reforms Burden and Human Development Index in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose:  This study investigates the effect of tax reform burden on human development index in Nigeria. Methodology: The study used the Autoregressive Distributed Lag (ARDL) estimation technique to establish the long run effect of tax reform burden on
Glory Davies   +2 more
doaj   +1 more source

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