Results 91 to 100 of about 864,549 (338)
Product differentiation in the fruit industry: Lessons from trademarked apples
Agribusiness, EarlyView.Abstract We derive price premiums for patented or trademarked apple varieties, also known as “club apples,” compared to open‐variety apples. We use an expansive retail scanner dataset, along with unique data on apple taste characteristics, to estimate monthly club apple premiums for 2008–2018.
Modhurima Dey Amin +3 more
wiley +1 more source
Finance, Accounting and Business AnalysisIn 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
Determining the influence of belonging to a wine protected designation of origin on profitability
Agribusiness, EarlyView.Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené +2 more
wiley +1 more source
Value-added tax and the theory of tax incidence
Journal of Public Economics, 1982 Abstract A value-added tax is examined in a general-equilibrium model of tax-incidence incorporating primary factors and intermediate goods. Production coefficients are variable and demand is elastic. The principal result is that under assumptions of fixed coefficients and inelastic demand which have been commonly employed in the literature, VAT as ...
openaire +3 more sources
Value Added Tax in Thailand [PDF]
Revenue Law Journal, 1993 Thailand adopted a value added tax in 1992. This article describes the broad nature of the tax, its administration and its economic effects in that country.
openaire +2 more sources
A Value Added Tax in an Oligopolistic Economy [PDF]
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
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
Guarantee for the value added tax
Financial Law Review, 2020 The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what
openaire +3 more sources
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
Early Assessment of Impact of Increased Value Added Tax on Smoking Behaviors and Financing among Adult Smokers in Saudi Arabia. [PDF]
Iran J Public Health, 2023 Vundavalli S +6 more
europepmc +1 more source