Results 91 to 100 of about 7,191,064 (282)
“Value Added Taxes, Chain Effects and Informality”, Second Version [PDF]
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Jose A. Scheinkman, Aureo de Paula
core
Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. [PDF]
F1000Res, 2023 Mgammal M, Al-Matari E.
europepmc +1 more source
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
core
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina
Financial Theory and Practice, 2014 The aim of this paper is to analyze the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection.
Dinka Antić
doaj +1 more source
THE VALUE ADDED TAX REGIME FOR THE ASSETS BELONGING TO NATURAL PERSONS WHO ESTABLISH THEIR DOMICILE OR RESIDENCE IN ROMANIA [PDF]
Until the Romania's accession date to the European Union, to the assets belonging to the natural persons changing their domicile or residence from another country in Romania, it was applied the same regime on the value added tax, respectively there were ...
Lect. Mihail Antonescu Ph. D +1 more
core
Introducing a Value Added Tax : Lessons from Ghana
, 2001 In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half ...
Chapman, Emma
core +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source