Results 61 to 70 of about 2,096,119 (402)

Do Payroll Tax Breaks Stimulate Formality?: Evidence from Colombia’s Reform

open access: yesEconomiA, 2017
Alternative work arrangements have grown rapidly around the world. In Latin America, these alternative work arrangements have long been part of the labor market and have continued to grow.
Adriana Kugler   +2 more
semanticscholar   +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

Explaining Tax Reform [PDF]

open access: yes, 2004
Economic analysts generally have a more dispassionate attitude toward the subject. They are interested primarily in studying the effects of taxation on individual behavior and market prices, and in describing the distributional effects of tax policies ...
Stanley L. Winer, Walter Hettich
core  

Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

open access: yesAgribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

The Introduction of Extended Out‐of‐Home Care (OOHC) Until 21 Years in Australia: A Mapping of Policy, Legislation and Programs in Each Jurisdiction

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT It is increasingly recognised by global research that extending out‐of‐home care (OOHC) until at least 21 years of age is the policy reform most likely to advance improved outcomes for care leavers. In recent years, all eight Australian jurisdictions (States and Territories) have introduced forms of extended care programs.
Philip Mendes   +7 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

Calculation of optimal tax rate of water resources and analysis of social welfare based on CGE model: a case study in Hebei Province, China

open access: yesWater Policy, 2021
The determination of the optimal tax rate of water resources is one of the core as well as the key economic and technological issue in the ‘fee to tax’ work of water resources in China.
Gui-liang Tian, Zheng Wu, Yu-can Hu
doaj   +1 more source

Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development

open access: yes, 2016
Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public healththrough curbing smoking and excessive drinking, while raising significant revenues for developmentpriorities.
K. Kaiser, Caryn Bredenkamp, R. Iglesias
semanticscholar   +1 more source

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

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