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Aligning Profit Taxation with Value Creation
Richter, Wolfram F. - 2019
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
Persistent link: https://www.econbiz.de/10012872065
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Balanced Scorecards : A Relational Contract Approach
Kvaloy, Ola; Olsen, Trond E. - 2021
Reward systems based on balanced scorecards typically connect pay to an index, i.e. a weighted sum of multiple performance measures. We show that such an index contract may indeed be optimal if performance measures are non-verifiable so that the contracting parties must rely on self-enforcement....
Persistent link: https://www.econbiz.de/10013243235
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Is Western European Agriculture Resilient to High Temperatures?
Massetti, Emanuele - 2019
agriculture is likely to be smooth …
Persistent link: https://www.econbiz.de/10012892286
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Droughts and Farms' Financial Performance in New Zealand : A Micro Farm-Level Study
Pourzand, Farnaz - 2019
We quantify the impacts of droughts in New Zealand on the profitability of dairy, and sheep and beef farms. Using a comprehensive administrative database of all businesses in New Zealand, we investigate the impact of droughts on farm revenue, profits, return on capital, business equity, debt to...
Persistent link: https://www.econbiz.de/10012870640
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Measuring the Immeasurable : The Evolution of the Size of Informal Economy in the Agricultural Sector in the EU-15 Up to 2019
Schneider, Friedrich; Morkunas, Mangirdas; Quendler, Erika - 2021
This study is the first scientific attempt to calculate the size of the informal economy in agriculture. The Multiple … higher levels of informal economy in agriculture compared to the overall economy. The impact of subsidies and farm … organizations on the development of the informal economy are two important factors for these higher values in agriculture. The …
Persistent link: https://www.econbiz.de/10013239559
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Impacts of Droughts and Floods on Agricultural Productivity in New Zealand as Measured from Space
Blanc, Élodie; Noy, Ilan - 2022
This study estimates the impact of excess precipitation (or the absence of rainfall) on productivity of agricultural land parcels in New Zealand. This type of post-disaster damage assessments aims to allow for quantification of disaster damage when on-the-ground assessment of damage is too...
Persistent link: https://www.econbiz.de/10013296265
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On Self-Serving Strategic Beliefs
Ging-Jehli, Nadja R. - 2019
We experimentally study settings where an individual may have an incentive to adopt negative beliefs about another’s intentions in order to justify egoistic behavior. Our first study uses a game in which a player can take money from an opponent in order to prevent the opponent from...
Persistent link: https://www.econbiz.de/10012891985
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Uncertainty and Change : Survey Evidence of Firms' Subjective Beliefs
Bachmann, Rüdiger; Carstensen, Kai; Lautenbacher, Stefan; … - 2021
This paper studies how managers plan under uncertainty. In a new survey panel on German manufacturing firms, we show that uncertainty reflects change: Planning incorporates higher subjective uncertainty about future sales growth when the firm has just experienced unusual growth, and more so if...
Persistent link: https://www.econbiz.de/10013314695
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Optimal pest control in agriculture
Christiaans, Thomas; Eichner, Thomas; Pethig, Rüdiger - 2005
Based on economic methodology we model an ecosystem with two species in predator-prey relationship: mice feed on grain and grain feeds on a resource. With optimizing behaviour of individual organisms a short-run ecosystem equilibrium is defined and characterized that depends on the farmer's use...
Persistent link: https://www.econbiz.de/10010261306
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Impatience and Uncertainty : Experimental Decisions Predict Adolescents' Field Behavior
Sutter, Matthias - 2011
We study risk attitudes, ambiguity attitudes, and time preferences of 661 children and adolescents, aged ten to eighteen years, in an incentivized experiment and relate experimental choices to field behavior. Experimental measures of impatience are found to be significant predictors of...
Persistent link: https://www.econbiz.de/10013118350