Results 71 to 80 of about 902,737 (284)

The Value Added Tax : Its Causes and Consequences [PDF]

open access: yes
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Keen, Michael, Lockwood, Ben
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, 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

70 Years Value Added Tax

open access: yesFinance, Accounting and Business Analysis
In 2024 the value added tax becomes 70 years old. This “crown of fiscal technique” arose on the basis of the turnover tax, which in turn was a product of the ancient excise tax.
Rumen Yordanov Brussarski
doaj  

Développement territorial autonome ou assisté

open access: yesDéveloppement Durable et Territoires, 2010
New-Caledonia's economy concentrates many contradictions: under development, protectionism, no VAT, political emancipation but high financial transfers from France… This paper analyses, from a taxation point of view, the sustainability of the current New-
Gaël Lagadec
doaj   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, 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

A Value Added Tax in an Oligopolistic Economy [PDF]

open access: yes
This paper identifies a new mechanism through which value added taxes may influence the degree of competition in oligapolistic markets. The analysis is based on an oligopoly in which firms interact over an indefinite period of time and hence tacitly ...
Richard Damania
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

Early Assessment of Impact of Increased Value Added Tax on Smoking Behaviors and Financing among Adult Smokers in Saudi Arabia. [PDF]

open access: yesIran J Public Health, 2023
Vundavalli S   +6 more
europepmc   +1 more source

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