Results 111 to 120 of about 812,211 (252)
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Ruud A. De Mooij, Gaëtan J.A. Nicodème
core +2 more sources
Forecasting Corporate Income Tax Revenues in Latvia
This article is devoted to the issues of modelling and forecasting corporate income tax revenues in Latvia. Procedure of calculation of corporate income tax payments is different as for most taxes, therefore it requires adjustments also to modelling ...
Ozoliņa, Velga
core
State tax revenue growth and volatility [PDF]
Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible ...
Gary C. Cornia, Ray D. Nelson
core
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
Personal Income Tax Elasticity in Turkey: 1975-2005 [PDF]
The estimation of tax elasticity; the response of tax revenues to changes in income, is important for at least three reasons: i) formulating government budgets and monitoring tax collections (Sen, 2002), ii) the specification of tax functions, iii) the ...
Yesim Kustepeli, Onur Sapci
core
Risk management externalities in agrifood supply chains
Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source
Mobilizing local government revenues and 2024 local tax performance
As a decentralized and multi-tiered system of government, lower-level governments in Indonesia play major role in delivering basic services, ranging from education and health to local infrastructure projects such as roads, drinking water infrastructure ...
Qibthiyyah, Riatu M. +4 more
core +2 more sources
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source

