Results 71 to 80 of about 1,247,803 (314)

Evaluation of The Threshold for Taxable Enterprises in Indonesia: Impact and Proposal Using Institutional Theory

open access: yesJati
This research was conducted to analyze the impact of implementing the Taxable Entrepreneurs (PKP) threshold of IDR4,800,000,000.00. The novelty of this research is using institutional theory, proposing new Value Added Tax (VAT) collection mechanism, and ...
Alan Afriyanto, Siti Noor Aini Hidayah
doaj   +1 more source

Tax smoothing versus tax shifting

open access: yesReview of Economic Dynamics, 2004
Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
openaire   +2 more sources

Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli   +5 more
wiley   +1 more source

Undocumented Workers Are Taxpayers, Too [PDF]

open access: yes, 2007
Public discussion in Oregon about undocumented immigrant workers and their families has tended to focus on the costs to Oregon of providing certain public services to these families.

core  

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia

open access: yesKeunis
As a crucial financial metric, the cost of debt measures the economic burden that a firm bears when using loans to fund its operations. Using a regression model, this study examines how real earnings management, ESG disclosure, political connections, and
Ramiz Firas, Antonius Ragil Kuncoro
doaj   +1 more source

Collection of road tax in the years form 1993–2011 in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual ...
Břetislav Andrlík
doaj   +1 more source

Gambling In NH: Odds Improve 2/11/13 [PDF]

open access: yes, 2013
Support for legalizing gambling has increased in New Hampshire in recent years.
Survey Center, UNH
core   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

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