Results 161 to 170 of about 158,179 (300)
Entrepreneurship and the Theory of Taxation [PDF]
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income.
Sanandaji, Tino, Henrekson, Magnus
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Accounting for animal health in efficiency analysis: An application to Swedish dairy farms
American Journal of Agricultural Economics, EarlyView.Abstract Poor animal health is a central concern in modern livestock production. Despite the necessity to incorporate animal health in efficiency analysis, the theoretical and empirical developments are limited on this subject. This article appropriately characterizes the axiomatic properties of animal health within a production framework.
Frederic Ang +3 more
wiley +1 more source
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation [PDF]
To analyze the optimal social insurance package, we set up a two-period life-cycle model with risky human capital investment, where the government has access to labor taxation, education subsidies and capital taxation.
Hongyan Yang, Dirk Schindler
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Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
, 2018 Originally presented as the author's thesis (doctoral)--ludwig-maximilians-universität münchen, 2016.Includes bibliographical references (pages 441-476) and index.This book provides an overview of the taxation of income from services under double ...
Castelon Marta
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Direct Taxation - Directions of Harmonization [PDF]
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
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Tobacco, Taxation, and Cancer: Combating India's Oral Cancer Epidemic. [PDF]
Indian J Community MedNagar A, Singh V.
europepmc +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source