Results 41 to 50 of about 623,274 (303)

Tax policy for business entities under the conditions of association with the European Union: features and optimization directions [PDF]

open access: yesE3S Web of Conferences, 2020
Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy,
Abuselidze George, Gogitidze Inga
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

CENTRALISTIC REFORM: A CRITICAL DISCOURSE ANALYSIS OF TAX REFORM CAMPAIGN IN THE DIRECTORATE GENERAL OF TAXES

open access: yesProfetik, 2021
The Directorate General of Taxes (DGT) has been running a tax reform program to enable a comprehensive transformation in the taxation system to create a strong, credible, and accountable tax institution.
Tri Juniati Andayani   +2 more
doaj   +1 more source

Targeted carbon tax reforms [PDF]

open access: yesEuropean Economic Review, 2018
Abstract In the presence of intersectoral linkages, sector-specific carbon tax changes can have complex general equilibrium effects. In particular, a carbon tax on the emissions of a sector can lead to an increase in aggregate emissions. We analytically characterise how incremental taxes on the emissions of any set of sectors affect aggregate ...
King, M, Tarbush, B, Teytelboym, A
openaire   +3 more sources

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

Adjustment costs of institutional tax changes from the audit pricing perspective: Empirical evidence from the VAT reform

open access: yesChina Journal of Accounting Research, 2021
Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits.
Binglei Duan   +3 more
doaj   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, 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

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican 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

Design optimization of real estate tax and effect analysis in China

open access: yesJournal of Industrial Engineering and Management, 2014
Purpose: The objective of this research is to reform the current real estate tax system and establish the real estate tax system suitable for China’s national conditions.Design/methodology: Based on the necessity of the real estate tax reform, the paper ...
Jingjiuan Guo, Aibo Hao, Yipeng Ren
doaj   +1 more source

Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]

open access: yesInternational Journal of Korean History, 2016
Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
doaj   +1 more source

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