Results 81 to 90 of about 1,842,464 (381)
Labor shortages and farmer adaptation strategies
Abstract Labor shortages are a growing challenge for U.S. agricultural producers, but little is known about farmers' adaptation strategies. We estimate the statistical relationship between farm labor shortages and adaptation strategies among California farmers.
Myat Thida Win+2 more
wiley +1 more source
Value added tax rates in the light of Community law
This paper focuses on the current Community legislation concerning the value added tax rates. The fundamental point of this attempt is that the definitive VAT system based on taxation at origin would require a higher degree of harmonization of VAT rates ...
Michalina Duda
doaj
This study investigates the impact and cost‐competitiveness of rooftop solar power in a highly hydropower‐driven northern energy system toward 2050. The role of rooftop photovoltaics (PV) is assessed under different energy transition pathways and through a sensitivity analysis aiming to disclose important barriers to PV investments in the energy system.
Stine Fleischer Myhre, Eva Rosenberg
wiley +1 more source
Tax expenditures and the efficiency of Croatian value added tax [PDF]
The main aim of this paper is to provide a systematic overview of value added taxation in Croatia along with main changes in relevant legislation and to estimate total amount of tax expenditures.
Petar Sopek
doaj
Measuring the Impact of Taxes and Public Services on Property Values: A Double Machine Learning Approach [PDF]
How do property prices respond to changes in local taxes and local public services? Attempts to measure this, starting with Oates (1969), have suffered from a lack of local public service controls. Recent work attempts to overcome such data limitations through the use of quasi-experimental methods.
arxiv
This article examines the efficiency and cost‐effectiveness of green hydrogen production strategies: direct and indirect, with and without battery. Results show that the indirect configuration with battery yields the highest hydrogen production and profitability. The study discusses technical, energetic, and economic trade‐offs, providing insights into
Alfonso González del Valle+2 more
wiley +1 more source
The value-added tax and growth: design matters
Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This paper examines whether, in the context of OECD countries,
Santiago Acosta‐Ormaechea+1 more
semanticscholar +1 more source
I leverage a Pakistani tax reform that cuts the tax rate on the supply chains of five major industries of the country from 15% to 0% to cast light on the extent of, and mechanisms driving, VAT noncompliance in a representative emerging economy.
Mazhar Waseem
semanticscholar +1 more source
A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine+3 more
core +1 more source