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1.
The current challenge for world agriculture is to provide food for a growing population, within a context of environmental degradation and economic inequality. The challenge is how to produce accessible, healthy, diverse, nutritious, safe and abundant food in a way that is sustainable, allowing farmers to exert food sovereignty while at the same time addressing ecosystem conservation. The aim of this study is to explore the potential contribution of traditional agriculture to food sovereignty and also to understand the challenges that indigenous communities are facing today. Our case studies are from six Latin-American countries: Chile, Peru, Ecuador, Colombia, Guatemala and Mexico, where we carried out semi-structured, guided visits and field observations. Our results shed light on how traditional agricultural knowledge, techniques and practices can contribute to these issues, but also to the need of protecting and recovering the cultural and ecological heritage. There is a need to resolve public management issues, related to development investment, technological packages, cultural loss and gender. If these are not addressed, the potential contribution of ancient agricultural knowledge will fail to contribute to strengthen food sovereignty and maintain the local markets, which are also places for seed exchange, knowledge sharing and social networking.  相似文献   
2.
Higher corporate taxes are often argued to depress wages (a tax incidence effect), while higher wages may require compensation via lower corporate tax rates (a fiscal compensation effect). Yet, existing empirical evidence ignores that (i) both effects are likely to occur simultaneously (necessitating a joint estimation approach), and (ii) capital mobility might play a critical moderating role for the strength of both effects. Using a panel data set comprising 24 OECD countries over the period 1982–2007, we address both these deficiencies. This clearly illustrates the simultaneous existence of tax incidence and fiscal compensation effects. Moreover, capital mobility (and the ensuing relative bargaining power of economic agents) has a significant influence on both the prevalence and strength of these effects.  相似文献   
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In this paper, we explore how globalization influences the decision of governments to rescue inefficient domestic firms when bailouts affect firms’ markup. We develop a model of international trade in which immobile domestic-owned enterprises (DOEs) compete with foreign-owned enterprises (FOEs) in an oligopolistic market. The decision to bail out DOEs leads to lower corporate tax revenues if FOEs are immobile, whereas tax revenues might increase if FOEs are mobile. Interestingly, the mobility of FOEs makes governments more prone to rescuing inefficient domestic firms because tax competition reduces the opportunity cost of a bailout policy in terms of public good provision.  相似文献   
4.
We study the impact of public good spillovers on tax competition between two imperfectly integrated countries with different levels of productivity. We show that international public good spillovers, by reducing the tax gap between countries, strengthen the agglomeration of firms in the most productive country. Then we carry on a welfare analysis. We first assume that governments are engaged in a redistributive tax policy. At the non-cooperative equilibrium, the tax level in the high-productivity country is inefficiently high while it is inefficiently low in the other country. A different conclusion emerges when tax revenues are recycled in a public good provision: taxes are inefficiently low in both countries and public good spillovers increase the global welfare. Finally, for a given amount of total tax revenues, public good provision in the high-productivity country is inefficiently high compared to its level in the low-productivity country.  相似文献   
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The role of the institutional context in the pattern of the implementation of responsible procurement management (RPM) has been object of very limited previous research, although it has been found that it affects the approach to both CSR and supply chain management. The article presents the results of an in‐depth comparative study drawing on 47 interviews with managers of 13 companies in Italy and Germany, which have been previously related to different national institutional settings. The analysis demonstrates that the perception of factors influencing RPM implementation differs between Italian and German companies, and suggests that the institutional context affects not only the overall CSR behavior of the company, but also its institutionalization into a specific function. Results show that the institutional context mainly determines the boundaries within which practitioners are able to operate, whereas the ability to effectively bring about changes in their activity mainly depends upon organizational environment. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment  相似文献   
6.
Abstract We analyze the impact of labour market rigidities on tax competition between two imperfectly integrated countries. Following a shift from a competitive to a unionized labour market in both countries, the capital tax can be adjusted upward in the country with the less rigid labour market, whereas the capital tax is always adjusted downward in the other country. Moreover, by reducing the labour cost differential between countries, trade liberalization gives rise to tax and welfare convergences. Finally, when a country adopts a flexible labour market, the unionized country may attract the majority of capital.  相似文献   
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This paper gives an overview of recent research on the performance evaluation and design of carousel systems. We discuss picking strategies for problems involving one carousel, consider the throughput of the system for problems involving two carousels, give an overview of related problems in this area and present an extensive literature review. Emphasis has been given on future research directions in this area.  相似文献   
9.
In Mexico, the use of currency hedging program from the Agency Services for Marketing and Agricultural Market Development (ASERCA) is an instrument that has been used by producers of corn (mostly white), for the acquisition of derivatives in the Chicago Board of Trade (CBOT), whose underlying is yellow corn quality US#2. In an environment of high volatility in corn prices, CBOT prices should be adjusted with domestic spot prices to encourage Mexican producers to participate in the program, but through an analysis of multivariate stochastic volatility during the period 2007 to 2012, it showed that the market price of corn futures is not closely related to those recorded prices in some country states, so we can infer that the coverage by ASERCA program does not adequately serves the purpose of protecting domestic farmers growing white corn, although their use has increased.  相似文献   
10.
This paper aims at assessing the empirical relevance of new economic geography models of tax competition. We rely on a simple model to specify tax reactions functions, which we estimate with a panel covering (up to) 26 OECD countries over the period 1982 to 2006. We provide striking support for the two main predictions regarding the slope and the constant of the reaction function: national governments seem to adjust their corporate tax rate towards the level chosen in countries that are more populated, and they tend to set higher corporate tax rates when their country enjoys a high real market potential. Through the latter effect, trade integration exerts a positive influence on the level of corporate taxation. However, using a theoretically grounded index of bilateral trade integration, we also show that trade liberalisation gives rise to significant tax interactions in the setting of effective average tax rates in the case of European countries, thus exerting a downward pressure on corporate tax rates.  相似文献   
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