Results 111 to 120 of about 80,628 (315)
Russian Studies in Law and PoliticsThe relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke +2 more
doaj +1 more source
Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation [PDF]
arXiv, 2015 This paper analizes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter. The arm's length principle implies the existence of a range of acceptable prices shaped by market, and firms can manipulate transfer prices more freely if market price range is wide ...
arxiv
Advanced Energy and Sustainability Research, EarlyView.This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad +3 more
wiley +1 more source
Tax systems for sustainable economic development [PDF]
arXivA complete description of taxation systems that ensure sustainable economic development is given. These tax systems depend on production technologies and gross output volumes. Explicit formulas for such dependencies are found. In a sustainable economy, the value added either exceeds or is strictly less than the value of the product produced. The latter
arxiv
Optimal Extraction and Taxation of Strategic Natural Resources: A Differential Game Approach [PDF]
arXiv, 2016 This paper studies the optimal extraction and taxation of nonrenewable natural resources. It is well known that the market values of the main strategic resources such as oil, natural gas, uranium, copper,..., etc, fluctuate randomly following global and seasonal macroeconomic parameters, these values are modeled using Markov switching L\'evy processes.
arxiv
Agribusiness, EarlyView.Abstract Indoor agriculture (IA) presents a pathway to producing leafy greens more sustainably by strictly controlling the growing environment, increasing the efficiency of water and land resources use, reducing pesticide application, and enhancing quality characteristics.
Joseph Seong +3 more
wiley +1 more source
Gender differences in sleep behaviors under China’s universal two-child policy
Scientific ReportsSince 2016, China has progressively relaxed family planning policies to stimulate birth rates. This paper examines the behavioral health repercussions of China’s 2016 universal two-child policy (UTCP) by analyzing sleep pattern data from China Family ...
Yuan Fang, Shih-Ting Huang
doaj +1 more source
Business: Theory and PracticeThe purpose of the study is to analyze the practice of involving multinational companies in achieving the Sustainable Development Goals (SDGs), in general, and the response to SDG 16 “Peace, Justice and Strong Institutions”.
Svitlana Korol +3 more
doaj +1 more source
Effect of risk and incentives on contracts: The case of farm operators in Iowa
Agribusiness, EarlyView.Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley +1 more source