Results 111 to 120 of about 864,549 (338)
Tax expenditures in Croatia [PDF]
The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives.
Ivica Urban, Vjekoslav Bratic
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
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]
Mgammal M, Al-Matari E.
europepmc +1 more source
The value-added tax reform puzzle [PDF]
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident ...
Cai, Jing, Harrison, Ann
core
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
The Equity Impact of the Value-Added Tax in Bangladesh [PDF]
Shahabuddin Hossain
openalex +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson+2 more
wiley +1 more source
A Basic Framework for Evaluating Value Added Tax Expenditures [PDF]
The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit.
Eric Hutton
core +1 more source
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong+2 more
wiley +1 more source
Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina
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