Results 121 to 130 of about 19,949 (289)

Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry [PDF]

Economic research on transfer-pricing behavior by multinational corporadons has emphasized theoretical modeling and institutional description. This paper presents the fiit systematic empirical analysis of transfer prices, using data from the petroleum ...
Jean-Thomas Bernard, Robert J. Weiner
core  

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

Riset Akuntansi dan Keuangan Indonesia
The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

TRANSFER PRICING IN THE MECHANISM OF FORMING A MODERN CORPORATE GOVERNANCE SYSTEM

Фінансово-кредитна діяльність: проблеми теорії та практики
The article presents a comprehensive theoretical and methodological study of transfer pricing as a key instrument of corporate governance and state regulation in the field of foreign economic activity.
Олександр Кузнєцов, Ірина Вахович   +1 more
doaj   +1 more source

Ownership Restrictions, Tax Competition and Transfer Pricing Policy

This paper analyzes tax/subsidy competition and transfer pricing regulation between governments involved in trade through a multinational firm and a joint venture using an input provided by the former.The paper takes into account the fact that in absence
Diaw, K.
core  

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

Applied 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, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

The Arm’s Length Principle, Transfer Pricing and Foreclosure under Imperfect Competition [PDF]

: This paper studies a multinational firm’s transfer price decisions in imperfectly competitive market settings. It investigates whether the firm’s optimal transfer price coincides with the arm’s length price and examines how the firm might respond if it
Wenli Cheng, Dingsheng Zhang
core  

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

Applied 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, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Measuring Nutrition Security Using the Consumer Food Data System Datasets

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Nutrition security is an emerging concept lacking a consensus definition, conceptualization, or standardized measure. This perspectives manuscript synthesizes findings from two previously published analyses to assess the feasibility of using available measures of key dimensions of nutrition security from two Consumer Food Data System (CFDS ...
Vibha Bhargava, Jung Sun Lee, Travis A. Smith   +2 more
wiley   +1 more source