Results 81 to 90 of about 11,322 (264)

The Future of the Digital Permanent Establishment Concept: Challenges and Obstacles

open access: yesFinancial Law Review
Addressing the challenges and implications of taxing the digital economy through the concept of Digital Permanent Establishment [DPE] is the main focus of this article.
Tereza Homa
doaj   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

Contribution of Income Tax Revenue to Total Tax Revenue of Nepal

open access: yesKMC Journal
The Government is responsible for maintaining peace, security and economic stability, balancing debt management and investing in infrastructure and essential resources to foster development and cover ongoing expenses. These priorities require a robust financial system, with tax revenue as a crucial income source for the government.
openaire   +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

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

open access: yesAgribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb   +2 more
wiley   +1 more source

TESTING THE RELATIONSHIP BETWEEN PUBLIC EXPENDITURES AND TAX REVENUES BY FOURIER METHOD: THE CASE OF PALESTINE

open access: yesEkonomi Maliye İşletme Dergisi
Understanding the direction of the relationship between public expenditures and tax revenues is critical for achieving fiscal balances and formulating sustainable public policies.
Othman Sawafta, Aytül Bişgin
doaj   +1 more source

Vertical Price Transmission in Food Markets: New Evidence From Meta‐Analysis

open access: yesAgribusiness, EarlyView.
ABSTRACT A growing body of empirical research has examined price dynamics along the food supply chain, yet findings remain heterogeneous and often conflicting. This study conducts a meta‐analysis of 140 studies, totaling 652 observations, to examine (1) the reported presence of asymmetric price transmission and (2) the reported direction of price ...
Sushan K C   +2 more
wiley   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

open access: yesAgribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples   +2 more
wiley   +1 more source

Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis

open access: yesWorld
In a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic ...
Costinela Fortea
doaj   +1 more source

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