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\"India is the world’s second – larger producer of veggies, after China. The primary vegetable grown in Nalanda is the potato. The goal of the current analysis was to analysis potato farming costs and returns using various cost models. The study was carried out in Bihar sarif and Noor Sharai block, which were chosen due to their high potato production and area. Number of farmers in each category based on probability proportional to size (PPS). Cost of cultivation of potato on the sample farms in Nalanda district of Bihar. Production is generally considered to be a function of area and yield. The selection of crop enterprise to be chosen in the farm and the location and distribution of resources within it depend to a great extent on the yield of the crop, its price and the cost of the inputs used for its production. These measurements for potatoes were developed as a result of taking into account the cost of cultivation and returns on various production aspects when choosing a crop. Per hectare, on an average ` 92552.03 was spent on potato. In the medium farm category, ` 100166 was spent on farming the highest. Followed by small farms ` 92867 and marginal farms ` 84623.09. The cost of various components of cultivation such as tubers (seeds) is the highest (22.95%) in the variable cost, followed by (19.46 per cent) Human labour. The remaining significant factor included the fertilizer (8.82 per cent), irrigation charge 7.77 per cent, machine charge 6.49 per cent, plant protection 3.79 per cent, manure 3.06 per cent, depreciation rate 1.62 per cent and land revenue 0.24 per cent and the percentage of rental value of own land includes cost of fixed cost (21.61 per cent), interest on fixed capital 2.95 per cent and interest on working capital 1.23 per cent.\"

The 2017 law known as the Tax Cuts and Jobs Act (TCJA) enacted a tax on private, non-profit college and university endowments for the first time. Institutions with at least 500 tuition-paying students and endowments of $500,000 or greater per student now have to pay a 1.4% tax on their endowments. But like all taxpayers, colleges and universities may be tax averse or seek reductions in their tax burdens. That is, colleges and universities may try to avoid the tax through taking action to ensure they do not meet the threshold. Such actions include increasing the size of their student bodies, increasing student aid to ensure a small number of tuition-paying students, and spending down their endowments. Colleges may also attempt to offset taxed revenue by increasing other revenue streams. Examples of such behavior include increasing revenue from auxiliary services, admitting more “ full-pay” students who do not need financial aid, reducing financial aid for tuition-paying students (perhaps even while increasing the number of students who receive enough aid to become non-tuition paying), and admitting fewer low-income students. All of this would be economically rational behavior, but it could produce negative effects for higher-education stakeholder groups, such as students and their families. In this Article, we assess the ramifications of the TCJA’s endowment tax for college and university revenue-seeking behavior. We use a national-level dataset and a quasi-experimental statistical model known as the “Synthetic Control Method,” which is underutilized in legal research, to examine institutional behaviors in the wake of the TCJA’s passage. We find that individual institutions—such as Northwestern University, Duke University and Vassar College, among others—may have changed their admissions, enrollment and revenue-generating behaviors to reduce their overall tax burden, offset losses in revenue or avoid the tax. We suspect that this is evidence of firm behavior to game the endowment tax imposed by the TCJA.

We seek to explore whether local economic characteristics affect the collection of profit-seeking enterprise (PSE) income tax in Taiwan, by adopting panel data from 2001 to 2020 collected in its counties and cities. The results of this analysis of spatial econometric modeling indicate that the increase in sales of profit-seeking enterprises (SPSE) has a positive and significant direct effect on the collection of PSE income tax in this county and city. In terms of spatial spillover effects, when the number of profit-seeking enterprises (NPSE) in neighboring regions increases and the percentage of employees working in industrial sectors (PEI) increases, they will then impact the increase in PSE income tax collection in any particular county and city. We find that the amount of PSE income tax collection relates to the agglomeration economy. The findings of this study may be provided as a reference for local governments to conduct administrative construction on the formulation of PSE income tax collection.

This paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current regimes give rise to various instate and interstate spillovers, which violate the basic tenets—neutrality and subsidiarity—of the single market. The trade-offs between the implications of these tenets—harmonization and diversity, respectively—can be reconciled by a bottom-up strategy of strengthening source-based taxation and narrowing differences in tax rates. The strategy starts with dual income taxation, proceeds with final source withholding taxes and rate coordination, and is made complete by comprehensive business income taxation. Common base and cash flow taxation are not favored.

The study was carried out in Barmer district of Rajasthan to analyze economics of Isabgol production and constraints faced by farmers. The primary data were collected from total sample of 80 farmer’s respondents. The study reveals that total cost of cultivation was higher ` 38407.69 per hectare on large farm, followed by ` 34132.15 on medium and ` 31281.96 on small farm and ` 34607.27 per hectare on overall farm. The cost of cultivation increases as farm size increase. It is observed from the result of F test p value is .001 which shows that there is statistically significant difference in cost of cultivation of Isabgol on different farm size category. The different cost on the basis of cost concept (Cost A1, A2, B1, B2, C1, C2 and C3) of Isabgol cultivation per hectare was calculated. The cost of production was found lower on large farm it was found to be ` 5053.64 per quintal followed by ` 5094.35 per quintal on medium farm, ` 5128.19 per quintal for small size farm which was found highest and ` 5092.06 per quintal for overall farm size. Farm business income, family labor income and farm investment income of Isabgol cultivation was found highest on large farm. The benefit cost ratio was found at 1.63 for overall farm size and was found to be 1.68 for large farm, 1.64 for medium farm and 1.63 for small farm. Crop damage by pest and diseases are the most important constraints faced by farmers in Isabgol production.

This study assessed the growth trends and instability in area, production and productivity of rice in major rice growing states during the period 2001-02 to 2018-19. The study revealed that compound growth rate of area under rice was almost constant in the country during last two decades, while it was fluctuating across the states. However, growth rates of production and productivity was found positive and significant. Instability in area under rice was less as compared to production and productivity. Although production of rice has increased due to innovations and adoption of new farm technologies, but a greater instability in production, indicated the influence of irregular monsoon on production during the study period. Many of the States registered negative profitability in rice cultivation and farmers get handful returns only when the farm business income was calculated. To provide better protection to the farmers through restriction on purchasing rice below MSP or government may adopt proper mechanism to stop distress sale of farm produces particularly rice.

Alternative investments became more common after the 2008 Great Recession due to their promise of higher returns. Although alternative investments may provide higher returns than traditional investments, they come with a higher risk profile, including the potential for higher administration cost associated with unrelated business income tax.

Since the early 2000s, research by Thomas Piketty, Emmanuel Saez, and their coauthors has revolutionized our understanding of income and wealth inequality. In this paper, I highlight some of the key empirical facts from this research and comment on how they relate to macroeconomics and to economic theory more generally. One of the key links between data and theory is the Pareto distribution. The paper describes simple mechanisms that give rise to Pareto distributions for income and wealth and considers the economic forces that influence top inequality over time and across countries. For example, it is in this context that the role of the famous r – g expression is best understood.

This paper summarizes the main findings and perspectives emerging from a collective research project on the dynamics of income and wealth distribution. The primary objective is to construct a high-quality, long-run, international database on income and wealth concentration, using historical tax statistics. In this database, the data are annual, long-run time series; they are fairly homogenous across countries; and they are also broken down by income source. Hence they offer a unique opportunity to understand the dynamics of income and wealth distribution and the interplay between inequality and growth.

We track the geographic and temporal propagation of local economic shocks from new oil and gas production generated by hydrofracturing. Each million dollars of new production produces $80,000 in wage income and $132,000 in royalty and business income within a county. Within 100 miles, one million dollars of new production generates $257,000 in wages and $286,000 in royalty and business income. Roughly two-thirds of the wage income increase persists for two years. Assuming no general equilibrium effects, new extraction increased aggregate US employment by as many as 640,000, and decreased the unemployment rate by 0.43 during the Great Recession.