Tujuan penelitian ini adalah untuk mengetahui bahwa penerapan tax planning yang dilakukan PT Ethree Abadi terbukti dapat mengefisiensikan pajak penghasilan. Penelitian ini menggunakan metode deskriptif analisis dengan rancangan studi kasus. Jenis penelitiannya adalah deskriptif kuantitatif. Data diperoleh dengan cara menganalisis laporan keuangan PT Ethree Abadi pada tahun 2014. Analisis data d…

In food retailing a high degree of price dispersion between and within stores and brands is documented, but variations in the dynamics of prices and its causes have not been analysed in great detail. In this paper, we estimate and explain variations of individual cost pass-through processes for the German dairymarket. Results formilk and butter indicate significant positive asymmetries in cost …

Umbrella effects, or the ability of a brand in one category to generate sales for store brands in other categories, may explain the growth in private labels.Weestimate the potential umbrella effects among private label products using a generalised multiple-discrete- continuous extreme value (GMDCEV) model. We find significant positive associations between private label sales in some categories …

The objective of this paper is to assess the degree and the structure of price dependence along the beef supply chain in the USA. This is pursued using the statistical tool of copulas, and monthly rates of price changes over the period 2000�2013. The analysis considers two pairs of markets, namely the pair farm�wholesale and the pair wholesale� retail. It turned out that price co…

We use store-specific data for a UK supermarket chain to estimate the impact of planning on store output. Exploiting the variation in policies between England and other UK countries, we isolate the impact of Town Centre First (TCF) policies introduced in England. We find they directly reduced output by forcing stores onto less productive sites. We estimate TCF policies imposed a loss of output …

The Chicago school of economics has long emphasised the efficiency of decision makers in a competitive economic order in comparison to those in a democratic political order. The purpose of our article is to show that this emphasis emerged from two different re-conceptualisations of liberal democracy by Chicago economists during the post-war period The first was Frank H. Knight�s enquir…

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