Results 101 to 110 of about 1,473,127 (347)
HTLV-I Tax induces a novel interaction between p65/RelA and p53 that results in inhibition of p53 transcriptional activity [PDF]
, 2004 Soo‐Jin Jeong +3 more
openalex +1 more source
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements [PDF]
This paper examines the impact of capital gains taxes on equity pricing. Examining three-day cumulative abnormal returns for quarterly earning announcements from 1983-1997, we present evidence consistent with shareholders' capital gains taxes affecting ...
Douglas A. Shackelford +2 more
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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
Transfer pricing and safe harbours
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Transfer prices are significant for both taxpayers and tax administrations because they determine in large part taxable profits of associated enterprises in different tax jurisdictions.
Veronika Solilová
doaj +1 more source
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
Are the tendencies of the race to the bottom real in the European Union?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 The increasing globalization and integration of markets are one of the causes of tax competition. Even though tax competition may be beneficial for some countries, on the other hand for others states it may mean an erosion of their public budgets.
Veronika Dvořáková
doaj +1 more source
The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions [PDF]
, 2018 Agnessa O. Inshakova +2 more
openalex +1 more source
Alternative Tax Strategies for Local Governments [PDF]
, 2008 During the fiscal year 2004-05, New Yorker’s paid approximately $111 billion in state and local taxes. Of this total, local taxes accounted for 55% or $61 billion.
Coly, Robert
core +1 more source
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Selected aspects of taxation of cigarettes in the EU member states
Agricultural Economics (AGRICECON), 2009 The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco ...
P. David
doaj +1 more source