Results 131 to 140 of about 750,435 (339)
A history of the tax package: The principles and issues underlying the community approach. [PDF]
This article presents an overview of the EU Tax Package, comprising the Code of Conduct for business taxation, the Directive on taxation of savings income and the Directive on taxation of interest and royalty payments.
Philippe Cattoir
core
Progressive Taxation in Theory and Practice. Edwin R. Seligman [PDF]
, 1894 AD Miller
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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
Product differentiation in the fruit industry: Lessons from trademarked apples
Agribusiness, EarlyView.Abstract We derive price premiums for patented or trademarked apple varieties, also known as “club apples,” compared to open‐variety apples. We use an expansive retail scanner dataset, along with unique data on apple taste characteristics, to estimate monthly club apple premiums for 2008–2018.
Modhurima Dey Amin +3 more
wiley +1 more source
Decentralization with Property Taxation to Improve Incentives: Evidence from Local Governments’ Discrete Choice [PDF]
Decentralization of government with property tax financing is the standard recipe for public sector reform. Fiscal competition is assumed to stimulate efficiency and hold down the tax level.
Jon Hernes Fiva, Jørn Rattsø
core
Supply chain risk in grain trading: Inventories as real options for shipping grain
Agribusiness, EarlyView.Abstract Integrating trading and logistics is an important challenge in commodity trading. Trading and logistics are strategic decisions and are integral to most commodities including grain shipping by rail, in addition to other modes (barges, ocean shipping). There are substantial risks, such as the ordering and placement of rail cars.
William W. Wilson, Jesse Klebe
wiley +1 more source
Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ, 2017 The problem of finding effective economic instruments for socio-economic development of the regions has recently become of increasing relevance. Strengthening the regional differentiation, highlighting the leading and lagging regions, the lack of own ...
Lyubov V. Grigoryeva +2 more
doaj
Local Taxation: Principles and Scope [PDF]
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity ...
Spahn, Paul Bernd
core +1 more source
Federal Taxation of Community Property [PDF]
, 1946 Harrop A. Freeman +1 more
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