Results 31 to 40 of about 623,274 (303)

Environmental tax reform roles and strategies of local governments: A quasi-natural experiment from China

open access: yesSustainable Futures
Whether 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
doaj   +1 more source

Consumption Tax Options for California [PDF]

open access: yes, 2011
Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
core  

Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

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

Gradual green tax reforms [PDF]

open access: yesEnergy Economics, 2011
Abstract Green tax reforms have become an important tool not only in protecting the environment but also in bringing about a more efficient tax system. However, reforms often imply accepting sacrifices in the short-run and bring about the risk of potential political opposition.
Carlos de Miguel, Baltasar Manzano
openaire   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 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

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
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

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

Home - About - Disclaimer - Privacy