Results 121 to 130 of about 864,549 (338)

Value Added Taxes, Chain Effects and Informality [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.
Aureo de Paula, Jose A. Scheinkman
core  

Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]

, 2019
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra, De Groen, Willem Pieter, Iacob, Nadina, Renda, Andrea, Simonelli, Felice   +4 more
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Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Measuring the Cost Effectiveness of an R&D Tax Credit for the UK [PDF]

This paper investigates the economic impact of the government's proposed new UK R&D tax credit. We measure the benefit of the credit by the effect on value added in the short and long?run.
John Van Reenen, Rachel Griffith, Stephen Redding   +2 more
core   +3 more sources

Income tax, tax value-added [PDF]

У статті досліджено питання нарахування податку на прибуток підприємства та податку на додану вартість з прийняттям Податкового кодексу України.In the article investigational question of extra charge of income tax enterprise and tax value-added with ...
Gavrilovsky, Oleksandr, Гавриловский, Александр Степанович, Гавриловський, Олександр Степанович   +2 more
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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

Agribusiness, 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, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Introducing a Value Added Tax : Lessons from Ghana [PDF]

, 2001
Emma D Chapman
openalex   +1 more source

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]

, 2005
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new

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Does ESG Matter for Unlisted Companies in the Agri‐Food Industry? Evidence From Japan's Unlisted Agri‐Food Companies

Agribusiness, EarlyView.
ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley   +1 more source

“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.
Aureo de Paula, Jose A. Scheinkman
core