Results 1 to 10 of about 28,041 (213)

Smokeless tobacco excise taxes in the US: Standardizing the measurement for empirical analysis [PDF]

Preventive Medicine Reports
Introduction: The effect of smokeless tobacco (SLT) taxes on SLT use has received relatively little research attention in the US compared to the extensive focus on cigarette and e-cigarette taxation. The scarcity of SLT literature is partially due to the
Yanyun He, Zezhong Zhang, Qian Yang, Ce Shang   +3 more
doaj   +2 more sources

Projected health and economic impacts of sugar-sweetened beverage taxation in Germany: A cross-validation modelling study. [PDF]

PLoS Medicine, 2023
BackgroundTaxes on sugar-sweetened beverages (SSBs) have been implemented globally to reduce the burden of cardiometabolic diseases by disincentivizing consumption through increased prices (e.g., 1 peso/litre tax in Mexico) or incentivizing industry ...
Karl M F Emmert-Fees, Ben Amies-Cull, Nina Wawro, Jakob Linseisen, Matthias Staudigel, Annette Peters, Linda J Cobiac, Martin O'Flaherty, Peter Scarborough, Chris Kypridemos, Michael Laxy   +10 more
doaj   +2 more sources

Ad-Valorem Taxes, Prices and Content Diversification in the News Market

Games, 2023
In this paper, we look at two research questions. First, can lower ad-valorem taxes, on the selling of news and on the selling of advertising, conduce to lower prices in the media sector? Second, can lower ad-valorem taxes stimulate firms to increase the
Armando José Garcia Pires
doaj   +4 more sources

The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition [PDF]

Journal of Economics, 2004
This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al.
Philipp J. H. Schröder
core   +6 more sources

Regulation of Alcohol-Free and Low-Alcohol Drinks: Learning From a Comparative Analysis of Eight Countries. [PDF]

Drug Alcohol Rev
ABSTRACT Introduction Governance of alcohol‐free and low‐alcohol (No/Lo) drinks has the potential to influence their public health impact. However, regulation remains poorly understood. This study aimed to identify, summarise and compare formal legal frameworks, non‐binding government guidance and recognised self‐regulatory frameworks for the labelling,
Burton R, Angus K, Morgan A, Howell R, Critchlow N, Kersbergen I, Holmes J, Bowdring MA, Miller M, Waleewong O, Halme A, Voogt C, Fitzgerald N.   +12 more
europepmc   +2 more sources

Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax [PDF]

International Tax and Public Finance, 2011
This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Considering a symmetric and two-region model of tax competition, where each region is allowed to choose either unit or ad valorem tax, we ...
Hikaru Ogawa, Nobuo Akai, Yoshitomo Ogawa   +2 more
core   +2 more sources

Taxation and the sustainability of collusion: ad valorem versus specific taxes [PDF]

Journal of Economics, 2017
Assuming constant marginal cost, it is shown that a switch from specific to ad valorem taxation that results in the same collusive price has no effect on the critical discount factor required to sustain collusion.
Azacis, Helmuts, Collie, David
core   +7 more sources

Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh [PDF]

Tobacco Induced Diseases
Introduction In Bangladesh, a significantly lower minimum retail price and preferential ad valorem tax rate for low-price cigarettes incentivized manufacturers to avoid tax by expanding the low-price cigarettes market.
Md. Nazmul Hossain, Rumana Huque, S.M. Abdullah, Nigar Nargis   +3 more
doaj   +2 more sources

Ad Valorem Taxes and the Fiscal Gap in Federations [PDF]

Economics Letters, 2008
This paper investigates the implications of vertical fiscal externalities for the optimal federal tax and the sign of fiscal gap in the presence of ad valorem taxation.
Christos Kotsogiannis, Diego Martinez
core   +4 more sources

Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes [PDF]

SSRN Electronic Journal, 2012
This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the dual role that
Hoffmann, Magnus, Runkel, Marco
core   +9 more sources