Results 71 to 80 of about 29,763 (308)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the ...
Louis Kaplow
core
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Taxation and economic sophistication: Evidence from OECD countries.
PLoS ONE, 2019 Taxation policies can explain the differences in countries' capacity to produce and export more sophisticated products. We develop a theoretical model considering elements from standard models of economic growth to highlight that a country's productive ...
Athanasios Lapatinas +2 more
doaj +1 more source
Do taxes matter? A review of the effect of taxation on economic behavior and output [PDF]
Economists have stressed that the efficiency costs of taxation are not the obvious costs to taxpayers of handing over payments to the government. Instead, the efficiency costs stem from the efforts of taxpayers to avoid paying money to the government ...
Skinner, Jonathan
core
Does Contract Farming Improve Diet Quality? The Case of Senegalese Smallholders
Agribusiness, EarlyView.ABSTRACT The institution of contract farming has gained prominence in most developing countries owing to its numerous benefits. While several studies have already highlighted the welfare benefits of contract farming, very few have investigated the effects on diet quality, despite poor quality diets being a serious challenge in most parts of the ...
Francis E. Ndip, Takeshi Sakurai
wiley +1 more source
Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System
MabsyaThe introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif +2 more
doaj +1 more source
China's Process and Action Framework for Transforming to a Manufacturer of Quality
Contemporary Social Sciences, 2018 China’s construction of a manufacturer of quality mainly relies on infrastructure improvement, cutting-edge technological breakthroughs, manufacturing development at the enterprise, sector and region levels, and the enactment and implementation of ...
Li Jinhua
doaj +1 more source
Using systems thinking to generate novel research questions for the evaluation of sugar-sweetened beverage taxation policies. [PDF]
BMJ Glob Health, 2023 Alvarado M +5 more
europepmc +1 more source