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Article
Publication date: 1 May 1988

Ernest Raiklin

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes…

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Abstract

Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles' of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture.

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International Journal of Social Economics, vol. 15 no. 5/6
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 26 April 2011

Helen Xu, Eric C. Lin and John W. Kensinger

Previous studies show that crude oil is negatively correlated with stocks but has almost the same rate of return as stocks, and so adding crude oil into a portfolio with…

Abstract

Previous studies show that crude oil is negatively correlated with stocks but has almost the same rate of return as stocks, and so adding crude oil into a portfolio with equities can provide significant diversification benefits for the portfolio. Given the diversification benefit of crude oil mixed with equities, we examine the value effect of crude oil derivatives transactions by oil and gas producers. Differing from traditional corporate risk management literature, this study examines corporate derivatives transactions from the shareholders' diversification perspective. The results show that crude oil derivatives transactions by oil and gas producers do impact value. If oil and gas producing companies stop shorting crude oil derivatives contracts, company stock prices increase significantly. In contrast, if oil and gas producing companies initiate short positions in crude oil derivatives contracts, stock prices tend to drop (still significant, but less so). Thus, hedging by producers is not necessarily good. Transaction limitation is shown to be one of the possible sources of the value effect of corporate derivatives transactions.

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Research in Finance
Type: Book
ISBN: 978-0-85724-541-0

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Article
Publication date: 1 April 2002

M. Crescimanno, S. Di Marco and G. Guccione

This research analyses the main structural factors of the organic olive oil sector in Sicily, and the effects of the European sustainable development policy (EEC…

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1176

Abstract

This research analyses the main structural factors of the organic olive oil sector in Sicily, and the effects of the European sustainable development policy (EEC Regulation 2092/91, EEC Regulation 2078/92). It examines the trade marketing of organic producers of olive oil like the initiatives to exploit European branding, typicalness, and European recognition of PDO (protected denomination of origin).

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British Food Journal, vol. 104 no. 3/4/5
Type: Research Article
ISSN: 0007-070X

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Book part
Publication date: 15 February 2008

William W. Cooper and Piyu Yue

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Challenges of the Muslim World
Type: Book
ISBN: 978-0-444-53243-5

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Article
Publication date: 9 December 2019

Ahmed Samir Mahdi

The so-called “oil price war” of 2014-2016 took place between several main global oil producers; OPEC (led by Saudi Arabia), Russia and the newcomer; American tight oil or…

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2225

Abstract

Purpose

The so-called “oil price war” of 2014-2016 took place between several main global oil producers; OPEC (led by Saudi Arabia), Russia and the newcomer; American tight oil or fracking oil. These oil producers were competing against each other over market shares in the global oil market, by maintaining their high oil production rates, even if this led to a decline in oil prices and a reduction in revenues from oil sales. As energy politics need more coverage in International Political Economy (IPE) theory, this paper aims to argue that Saudi Arabia's policies during the oil price war of 2014-2016 reflected a policy of neomercantilism, which is the IPE equivalent of the school of realism in International Relations (IR).

Design/methodology/approach

This paper tests for neomercantilism by testing three of its main definitional components. The first definitional component is that the state, as the political authority, intervenes in the economic decisions. The second component is the primacy of the state interests over business corporate profits, or the primacy of political and security considerations over short-term economic and corporate profit considerations. The third is the zero-sum or relative gains nature of dealings between states. Afterwards, this paper tests for neomercantilism in the Saudi policy by examining how each of these definitional components is reflected in the Saudi policy during the oil price war.

Findings

As energy politics need more coverage in International Political Economy (IPE) theory, this paper argues that Saudi Arabia's policies during the oil price war of 2014-2016 reflected a policy of neomercantilism, which is the IPE equivalent of the school of realism in International Relations (IR).

Originality/value

As energy politics need more coverage in International Political Economy (IPE) theory, this paper argues that Saudi Arabia's policies during the oil price war of 2014-2016 reflected a policy of neomercantilism, which is the IPE equivalent of the school of realism in International Relations (IR).

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Review of Economics and Political Science, vol. 5 no. 1
Type: Research Article
ISSN: 2356-9980

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Article
Publication date: 2 August 2011

Ilan Bijaoui, Suhail Sultan and Shlomo Yedidia Tarba

The main purpose of this paper is to propose a model of economic development able to generate a cross‐border sustainable economic development, in regions in conflict. The…

Abstract

Purpose

The main purpose of this paper is to propose a model of economic development able to generate a cross‐border sustainable economic development, in regions in conflict. The Italian industrial district model implements a community industry synergy process led by the authorities according to a top‐down approach. The cluster model implements a clustering specialization process led, in the American version, by a bottom‐up approach and in the European version by a top‐down approach. The regional innovation system (RIS) provides the regional and international innovation networking required for both models in order to confront the global competition. The proposed progressive model creates the industrial specialization (industrial district) required for the development of the clustering process supported by the RIS.

Design/methodology/approach

The authors have selected, from the list of producers (growers and producers of olive oil), a random sample of 103 growers of olives and producers of olive oil from both groups from the Northern regions (Galilee in Israel and the Northern West Bank): 26 Palestinian growers, 25 Palestinian producers, 13 Israeli growers and 39 Israeli producers of olive oil, and interviewed them.

Findings

The results show that the community‐industry synergy of the industrial district model is supported by the economic actors from both sides of the border but refused for political reasons by the regional authorities and professional associations. The raw material (olives), the human capital and the knowledge required in order to start the clustering process exist.

Practical implications

The study has evaluated the Israeli‐Jewish and Arab and the Palestinian olive sector, and clearly indicates that bottom‐up decision‐making process is the only way for the moment for initiating the cluster and RIS models in the olive sector. The intervention of a third party is required in order to start the bottom‐up implementation of the industrial district model and launch the clustering process.

Originality/value

The main contribution of this paper lies in organizing the industrial district in such a way that it will generate a cluster in the long run. Thus, it is called progressive model.

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Cross Cultural Management: An International Journal, vol. 18 no. 3
Type: Research Article
ISSN: 1352-7606

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Expert briefing
Publication date: 3 February 2017

Congressional Republicans are mulling the introduction of a border adjustment tax (BAT) regime as part of an overhaul of the US tax system. For the oil industry, the…

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Article
Publication date: 1 May 2007

N.F. Matsatsinis, E. Grigoroudis and A.P. Samaras

This paper attempts to determine effective push‐pull marketing strategies concerning olive oil in Greece, based on the analysis of consumers' and distributors' values and…

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1976

Abstract

Purpose

This paper attempts to determine effective push‐pull marketing strategies concerning olive oil in Greece, based on the analysis of consumers' and distributors' values and the comparison of importance that each group gives to different product characteristics.

Design/methodology/approach

In this paper, multicriteria analysis is used in order to identify olive oil market segments and the factors that affect the purchase behaviour of olive oil consumers. Consumers' preferences, attitudes and perceptions with regard to special characteristics of olive oil such as quality, packaging, image, odour, colour, etc. are explored. In addition, description and analysis of the marketing channels of olive oil in Greece is presented. Finally, consumers' preferences are compared to the judgments of distributors in order to identify useful similarities‐dissimilarities in their perceptions and attitudes, concerning the attributes of the product.

Findings

The study of the olive oil market in Greece shows the importance of the product for the Greek market. Findings also suggest that the olive oil market in Greece is very complex. The qualitative analysis shows that perceived quality is the only attribute of the product that is considered very important for both consumers and distributors. In addition, perceptual maps can be a useful tool for the comparative analysis of preferences between consumers and distributors.

Originality/value

The paper identifies key factors that influence the behaviour of Greek consumers and distributors regarding olive oil purchases. These factors and the comparison between the two groups have a great influence on the marketing decisions of agricultural products and food industry in general.

Details

International Journal of Retail & Distribution Management, vol. 35 no. 5
Type: Research Article
ISSN: 0959-0552

Keywords

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Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

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Book part
Publication date: 1 January 2004

Robert L. Bradley

A typology of interventionism can categorize regulations, taxes, and subsidies both theoretically and as they sequentially unfold in practice. This typology is inspired…

Abstract

A typology of interventionism can categorize regulations, taxes, and subsidies both theoretically and as they sequentially unfold in practice. This typology is inspired by, but broader than, the Mises interventionist thesis, which, similar to Madison's lament, recognizes the propensity of intervention to expand from its own shortcomings in the elusive quest to achieve economic rationality (Lavoie, 1982, p. 180; Ikeda, 1997, pp. 41–46; Bradley, 2006).

Details

The Dynamics of Intervention: Regulation and Redistribution in the Mixed Economy
Type: Book
ISBN: 978-0-76231-053-1

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