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A CARGA TRIBUTÁRIA SOBRE OS INSUMOS AGRÍCOLAS UTILIZADOS NA CULTURA DA UVA NO VALE DO SÃO FRANCISCO. 31
Souza, Ana Mary De; Moura, Antonio Fernandes C. De; Britto, Waldenir Sidney Fagundes.
Este trabalho tem como objetivo demonstrar a quantificação dos tributos inerentes aos insumos agrícolas utilizados na cultura da uva. O resultado desse artigo demonstra que para os insumos agrícolas utilizados na cultura da uva ter uma menor carga tributária, seria necessário que os Estados e a União concedessem benefícios fiscais a todos esses produtos, pois hoje apenas Adubos/Fertilizantes e Defensivos gozam desses benefícios. O Estado de Pernambuco concede o benefício fiscal de isenção do ICMS aos Adubos e Defensivos para as saídas internas e uma redução em sua base de cálculo de 30% e 60% respectivamente nas saídas interestaduais e os Tributos Federais do PIS e COFINS, tem as suas alíquotas reduzidas a 0,00% (zero), benefício concedido pela...
Tipo: Conference Paper or Presentation Palavras-chave: Tributos; Insumos Agrícolas; Cultura da Uva; Taxes; Agricultural products; Grapes plantation; Agricultural Finance; Crop Production/Industries.
Ano: 2008 URL: http://purl.umn.edu/113200
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ALTERNATIVE SERVICE DELIVERY STRATEGIES FOR LOCAL GOVERNMENTS 31
Brunet, Alexia; McNamara, Kevin T.; Deboer, Larry.
A model for observing public service delivery choice in the presence of economic expansion is presented. Regression techniques were used to estimate the share of county population served by volunteer fire protection from variables measuring community demands for and relative costs of fire protection services.
Tipo: Conference Paper or Presentation Palavras-chave: Firefighters; Volunteer organizations; Taxes; Municipal service demands; Local spending; Population growth; Median voter; Public Economics.
Ano: 2001 URL: http://purl.umn.edu/20705
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Az adók, díjak, járulékok externális hatásai környezetvédelmi szempontból 31
Sipos, Nikoletta.
A közúti közlekedés káros hatásának csökkentése érdekében Magyarországon is bevezethető lenne az ún. „biciklipénz”, melyet a biciklivel, illetve gyalog munkába járó dolgozók adómentes juttatásként kapnának. Pozitív externális hatás a környezetszennyezés elkerülésén túl, az egészségi állapot javulásán keresztül a TB-kiadások csökkenése, a közlekedés ezen módja hely- és energiatakarékos is. A városi útdíj bevezetésével az önkormányzatok bevételi forrása nőne, a versenyképesség, a település élhetősége, környezete és közlekedése javulna. A gépjármű-biztosításra kivetett biztosítási adóval belföldön tarthatóvá válna az országban keletkezett jövedelem, valamint a gépjárműbalesetek miatt jelentkező egészségügyi költségeket (a munkába járás esetén is) a TB helyett...
Tipo: Journal Article Palavras-chave: Környezetvédelem; Adóztatás; Protection of the environment; Taxes; Agricultural and Food Policy; Environmental Economics and Policy.
Ano: 2009 URL: http://purl.umn.edu/92505
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Censored Quantile Regression and Purchases of Ice Cream 31
Gustavsen, Geir Waehler; Jolliffe, Dean; Rickertsen, Kyrre.
The effects on purchases of ice cream of increasing the value added tax (VAT) for less healthy foods and removing the VAT for healthy foods are estimated. The effects on high- and low-purchasing households are estimated by using quantile regressions. Many households did not purchase ice cream and censored quantile regressions are estimated by a recently developed algorithm, which is simple, robust, and performs well near the censoring point. High-purchasing households will reduce their annual per capita purchases with 1.8 kilograms corresponding to an annual reduction of more than half a kilogram of body weight.
Tipo: Conference Paper or Presentation Palavras-chave: Censored quantile regression; Ice cream; Obesity; Purchase; Taxes; Food Consumption/Nutrition/Food Safety; Research Methods/ Statistical Methods.
Ano: 2008 URL: http://purl.umn.edu/6534
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Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland 31
Pietola, Kyosti; Myyra, Sami; Pouta, Eija.
Capital gains taxes
Tipo: Working or Discussion Paper Palavras-chave: Capital gains; Taxes; Land; Trade; Fiscal effects; Agricultural Finance; Financial Economics; Land Economics/Use.
Ano: 2009 URL: http://purl.umn.edu/50040
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Funding Animal Healthcare Systems: Mechanisms and Options 31
Riviere-Cinnamond, Ana.
Consumer-driven demand for meat and dairy products is driving an increase in livestock production and demand for improved animal healthcare services. These must be effective, affordable and accessible to ensure a profitable livestock sector. Especially important are the needs of poor livestock keepers who may have no other means of livelihood and who, following privatisation, may have become excluded from animal healthcare services. Animal healthcare has far-reaching implications. Increased livestock production brings risks to public health from greater animal-human contact and zoonotic diseases. There are potential environmental hazards as well as issues of food safety and the need to ensure trade standards are met. But effective, comprehensive animal...
Tipo: Working or Discussion Paper Palavras-chave: Funding mechanisms; Taxes; Animal health services; Public finance; Hypothecation; Insurance; Decentralisation; Livestock Production/Industries.
Ano: 2004 URL: http://purl.umn.edu/23765
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How Should Metropolitan Washington, DC, Finance Its Transportation Deficit? 31
Parry, Ian W.H..
It is widely perceived that projected public spending on transportation infrastructure in the metropolitan Washington, DC, area for the next 20 years will not be enough to halt, let alone reverse, the trend of increasing traffic congestion. Consequently, there has been much debate about how additional sources of local revenues might be raised to finance more transportation spending. This paper develops and implements an analytical framework for estimating the efficiency costs of raising $500 million per annum in local revenue from five possible sources. These sources are increasing labor taxes, property taxes, gasoline taxes, transit fares, and implementing congestion taxes. Our model incorporates congestion and pollution externalities, and it allows for...
Tipo: Working or Discussion Paper Palavras-chave: Transportation; Taxes; Washington DC; Welfare cost; Public Economics; R48; H21; H23.
Ano: 2001 URL: http://purl.umn.edu/10552
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Incidence of Federal and State Gasoline Taxes 31
Chouinard, Hayley H.; Perloff, Jeffrey M..
The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.
Tipo: Working or Discussion Paper Palavras-chave: Taxes; Incidence; Gasoline; Public Economics; H22.
Ano: 2003 URL: http://purl.umn.edu/25046
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Internationaler Handel und multifunktionale Landwirtschaft : Ein Agrarsektormodell zur Analyse Politischer Optionen und Entscheidungsunterstutzung 31
Weber, Gerald.
Tipo: Working or Discussion Paper Palavras-chave: Agricultural sector; Policy analysis; Agricultural trade; Multifunctionality; External effects; Taxes; Subsidies; Sector modeling; International Relations/Trade; C61; C69; D62; H23; H41; Q71; Q18.
Ano: 2003 URL: http://purl.umn.edu/18824
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MARGINAL ABATEMENT COSTS FOR REDUCING LEACHING OF NITRATES IN CROATIAN FARMING SYSTEMS 31
Sumelius, John; Grgic, Zoran; Mesic, Milan; Franic, Ramona.
The aim of this paper is to identify optional ways of preventing NO3-levels from rising within Croatian farming systems, and the implications from the viewpoint of the manager. More specifically, the purpose is to 1) Determine whether Croatian farmers exceed profit maximising levels of N-fertilizer use in maize cultivation, and its possible influence on NO3 –N-levels. 2) To estimate the marginal abatement cost (MAC), at the farm level, of reducing NO3 –N leaching through the following instruments: a tax on optimal N-doses, a product tax and an N-fertiliser quota and a requirement for all instruments to correspond to the same abatement level. Based on. N-response experiment from feld trial for maize N-response curves were estimated. A sample of 20...
Tipo: Conference Paper or Presentation Palavras-chave: Marginal abatement cost; N-response; Nitrate Directive; Taxes; Effluent production function; Croatia.; Environmental Economics and Policy; Q12; Q25.
Ano: 2003 URL: http://purl.umn.edu/25909
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Market-Based Instruments for the Optimal Control of Invasive Insect Species: B. Tabaci in Arizona 31
Richards, Timothy J.; Ellsworth, Peter; Tronstad, Russell; Naranjo, Steve.
Invasive insect species represent perhaps one of the most significant potential sources of economic risk to U.S. agricultural production. Private control of invasive insect species is likely to be insufficient due to negative externality and weaker-link public good problems. In this study, we compare a system of Pigouvian taxes with tradable permits for invasive species control. While the emissions control literature shows that taxes are preferred to permits under cost uncertainty, invasive-species control involves correlated cost and benefit uncertainty. Hence, we expect a quantity-based system to be preferred. Monte Carlo simulations of optimal steady-state outcomes confirm our expectations.
Tipo: Journal Article Palavras-chave: Externalities; Invasive species; Optimal control; Permits; Spatial-temporal model; Taxes; Crop Production/Industries; Resource /Energy Economics and Policy.
Ano: 2010 URL: http://purl.umn.edu/97852
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Public Policies and the Demand for Carbonated Soft Drinks: A Censored Quantile Regression Approach 31
Gustavsen, Geir Waehler.
Heavy consumption of soda may contribute to obesity, strokes, and cardiac problems. From a health perspective, the distribution of the consumption is at least as important as the mean. Censored as well as ordinary quantile regression techniques were used to estimate the demand for sugary soda based on household data from 1989 to 1999. It was found that heavy drinkers are more price- and expenditure-responsive than are light drinkers. The study shows that increasing the taxes on carbonated soft drinks will lead to a small reduction in consumption for small and moderate consumers and a huge reduction for heavy consumers.
Tipo: Conference Paper or Presentation Palavras-chave: Soda demand; Quantile regression; Taxes; Agricultural and Food Policy; Food Consumption/Nutrition/Food Safety; D12; I10.
Ano: 2005 URL: http://purl.umn.edu/24737
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RESULTS OF THE NORTH DAKOTA LAND VALUATION MODEL FOR THE 2001 AGRICULTURAL REAL ESTATE ASSESSMENT 31
Aakre, Dwight G.; Vreugdenhil, Harvey G..
This report summarizes the results of the North Dakota Land Valuation Model. This model is used annually to estimate average land values by county, based on the value of production produced on that land. The county land values developed from this procedure form the basis for the 2001 valuation of agricultural land for assessment of real estate taxes. The average all land value from this analysis is multiplied by the total acres of agricultural land on the county abstract to determine each county's total agricultural land value. The State Board of Equalization compares this value with the total value assessed to agricultural property in each county. Each county is required by state statute to assess a total value of agricultural property within 5 percent of...
Tipo: Working or Discussion Paper Palavras-chave: Assessment; Capitalization rate; Land; Taxes; Valuation; Land Economics/Use.
Ano: 2001 URL: http://purl.umn.edu/23675
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Structural and Financial Characteristics of U.S. Farms: 2001 Family Farm Report 31
Johnson, James D.; Perry, Janet E.; Korb, Penelope J.; Sommer, Judith E.; Ryan, James T.; Green, Robert C.; Durst, Ron L.; Monke, James D..
Family farms vary widely in size and other characteristics, ranging from very small retirement and residential farms to establishments with sales in the millions of dollars. The farm typology developed by the Economic Research Service (ERS) categorizes farms into groups based primarily on occupation of the operator and sales class of the farm. The typology groups reflect operators' expectations from farming, position in the life cycle, and dependence on agriculture. The groups differ in their importance to the farm sector, product specialization, program participation, and dependence on farm income. These (and other) differences are discussed in this report.
Tipo: Report Palavras-chave: Agricultural Resource Management Study (ARMS); Family farms; Farm businesses; Farm financial situation; Farm operator household income; Farm operators; Farm structure; Farm typology; Female farm operators; Government payments; Spouses of farm operators; Taxes; Agricultural Finance; Farm Management.
Ano: 2001 URL: http://purl.umn.edu/33707
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TAX-DEFERRED RISK MANAGEMENT ACCOUNTS FOR FARMERS 31
Monke, James D..
Income tax incentives directly affect the economic feasibility of proposals for tax-deferred risk management accounts. Data indicate that despite clear financial advantages from tax deferment and reduced income variability, income targeting may preclude many farmers from contributing enough money for accounts to be effective.
Tipo: Conference Paper or Presentation Palavras-chave: Risk management; Taxes; Farm income; Government programs; Risk and Uncertainty.
Ano: 1997 URL: http://purl.umn.edu/21025
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THE ECONOMICS OF TRACTORS IN SOUTH ASIA 30
Binswanger, H.P..
Palavras-chave: Economics; Manpower; Threshers; Cropping patterns; Taxes; Investment; Reclamation; Field preparation; Statistics; Yields.
Ano: 1978 URL: http://agropedia.iitk.ac.in/openaccess/?q=node/3924
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The Impact of Price Intervention Policies to Improve Dietary Quality in Spain 31
Gil, Jose Maria; Angulo, Ana Maria; Mtimet, Nadhem.
Many commentators have claimed that farm subsidies have contributed significantly to the “obesity epidemic” by making fattening foods relatively cheap and abundant and, symmetrically, that taxing “unhealthy” commodities or subsidizing “healthy” commodities would contribute to reducing obesity rates. This paper makes three contributions. First, we review evidence from the literature on the impacts on food consumption and obesity resulting from subsidies applied in the past to production or consumption of farm commodities. Second, we develop and present new arguments and preliminary evidence on the impacts of past government investments in agricultural R&D on food consumption and obesity—through research-induced increases in agricultural productivity and...
Tipo: Conference Paper or Presentation Palavras-chave: Spain; Taxes; Food demand; Dietary quality; Consumer/Household Economics; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Health Economics and Policy.
Ano: 2009 URL: http://purl.umn.edu/53337
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Typology of the Portuguese Farm Holdings and Taxation Regimes 31
Godinho, Maria de Lurdes Ferro; Coelho, Maria Leonor Macedo de Seabra.
The study describes the evolution, since the Portuguese accession to the European Community, in 1986, of the different types of farm holdings (household-farms, corporations, co-operatives and other legal forms), using the Agricultural Census data. In addition, the experience of agricultural taxation in Portugal in the context of the ongoing policy debate about the tax structure and tax reform affecting agricultural producers is addressed for different categories of farms. The research also examines the problems associated with tax regimes. A major problem has been the measurement of the actual taxable farm income. The different measures to estimate farm income are explained for the various taxation regimes.
Tipo: Conference Paper or Presentation Palavras-chave: Agriculture; Holdings; Legal Personality; Portugal; Taxes; Agricultural and Food Policy.
Ano: 2005 URL: http://purl.umn.edu/24433
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