Results 61 to 70 of about 1,015,747 (314)
Comparative Analysis of Tax Complexity in Turkey and Some Countries
International Journal of Public Finance, 2019 The increasing number of functions imposed on taxation has led to the expansion of the coverage of tax systems worldwide, resulting in tax complexity. The complexity is determined by many factors and places serious costs on countries. The increase in the
Gizem Zeren
doaj +1 more source
Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Dirk Schindler, Guttorm Schjelderup
core
Options for a UK 'flat tax': some simple simulations [PDF]
, 2006 This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of ...
Adam, S., Browne, J.
core +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU [PDF]
In this paper we discuss the role of tax and benefit systems in the context of the functioning of the labour markets and review recent progress made by EU Member States in reforming tax and benefit systems with a view to increasing economic incentives ...
A. Salom�ki, G. Carone
core
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, 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
Slipping Through the Cracks, the Carve-outs for AI Tax Enforcement Systems in the EU AI Act
European Papers(Series Information) European Papers - A Journal on Law and Integration, 2024 9(3), 936-955 | Article | (Table of Contents) I. Introduction. – II. The state of use of AI tax enforcement algorithms in the EU. – II.1.
David Hadwick
doaj +1 more source
Tax systems and public borrowing limits in a fiscal union. [PDF]
Int Tax Public Financ, 2023 Dashkeev VV, Turnovsky SJ.
europepmc +1 more source
Wine Taxes, Production, Aging and Quality [PDF]
We consider the impact of taxes on the quantity and quality produced of goods, such as wine, for which market value accrues with age by a competitive producer. Any pair of taxes that includes a volumetric sales tax and any one of three other types of tax
Jeffrey LaFrance +2 more
core
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source