Results 141 to 150 of about 750,435 (339)
Exploring barriers to utilizing local agricultural products in the catering industry
Agribusiness, EarlyView.Abstract Both the proportion and expenditure of dining out and takeaway in Taiwan have been increasing year by year. This study investigates the factors influencing the catering service providers (CSPs) procurement of domestically produced or imported food materials.
Wan‐Yu Liu +2 more
wiley +1 more source
Taxation: Inheritance and Estate Taxes: Powers of Appointment
, 1940 William L. Howland
openalex +2 more sources
Income Taxation-Methods and Results in Various Countries. [PDF]
, 1913 J. C. S., Kossuth Kent Kennan
openalex +1 more source
Determining the influence of belonging to a wine protected designation of origin on profitability
Agribusiness, EarlyView.Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené +2 more
wiley +1 more source
Differential Taxation and Corporate Futures-Hedging [PDF]
Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Broll, Udo, Wahl, Jack E.
core
Agribusiness, EarlyView.Abstract The transition from subsistence to market‐oriented agriculture holds the potential to boost rural economic progress and improve the well‐being of the rural poor in developing countries. Despite this potential, there is limited understanding of the key drivers for smallholder commercialization. In this study, we utilize comprehensive three‐wave
Abebayehu Girma Geffersa +1 more
wiley +1 more source
New evidence on taxes and portfolio choice [PDF]
Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation - like
Kadir Atalay +3 more
core +3 more sources
Mitigating Double Taxation in an Open Economy [PDF]
The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior.
Lindhe, Tobias
core
Restrictions on State Taxation Because of Interference with Federal Functions
, 1931 Robert C. Brown
openalex +2 more sources
Agribusiness, EarlyView.Abstract Eco‐labels inform consumers about the sustainable attributes of a product, but consumer face challenges to differentiate and select for specific attributes. Certification programs are similarly challenged to incentivize adoption of sustainable practices in product supply chains when consumer ability to differentiate sustainable attributes is ...
Nicolas Gatti +5 more
wiley +1 more source