Results 91 to 100 of about 188,989 (316)
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Corrective Ad Valorem and Unit Taxes: A Welfare Comparison [PDF]
The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic ...
Susanne Dröge, Philipp J. H. Schröder
core
Carbon Taxes and Carbon Emissions Trading [PDF]
, 2001 This paper surveys the literature on, and examples of current implementation of, carbon taxes and carbon emission permits. It sets out the theoretical basis for these instruments, with special reference to the revenue‐recycling and tax interaction ...
Baker, T., Ekins, P.
core +1 more source
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
City Taxes and Property Tax Bases [PDF]
This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's
Helen F. Ladd, Katharine L. Bradbury
core
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden.
Jan Široký +2 more
doaj +1 more source
Tax avoidance and commodity tax differentiation
Economics LettersWe examine the optimal combination of direct and indirect taxes in the presence of tax avoidance. Our findings indicate that linear commodity taxes should be included in the optimal tax mix, even when they are subject to avoidance and when the conditions of the Atkinson-Stiglitz theorem hold.
Casamatta, Georges, Cremer, Helmuth
openaire +4 more sources
Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source
Do Taxes Produce Better Wine? [PDF]
Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality.
Martin Ljunge
core
Composition of motor vehicle fleet in the Czech Republic and the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 The contribution studies the composition of motor vehicle fleet in the Czech Republic. The current state of fleet is discussed and the age indicator of the respective categories of the Czech fleet is stressed.
Břetislav Andrlík
doaj +1 more source