Results 101 to 110 of about 28,041 (213)

Taxation in Two-Sided Markets [PDF]

Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry.
Guttorm Schjelderup, Hans Jarle Kind, Marko Koethenbuerger   +2 more
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Ad valorem taxation, equalisation and commuting in a federation: Horizontal and vertical tax externalities revisited [PDF]

, 2015
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate ...
Sas, Willem
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Global shocks and fiscal stimulus: a tale of an oil-dependent-exporting country

Financial Innovation
Global shocks potentially distort economy’s achieved equilibria. Considering the 2020 global crude oil price shock and the 2019 coronavirus disease pandemic, this study proposes an energy and environment integrated general equilibrium model to analyze ...
David Iheke Okorie, Boqiang Lin
doaj   +1 more source

Impact of Carbon Tax on Renewable Energy Development and Environmental–Economic Synergies

Energies
Global warming caused by greenhouse gas emissions has become a worldwide environmental problem, posing a great threat to human survival. As the world’s largest emitter of carbon dioxide, China has pledged to reach peak carbon emissions by no later than ...
Keying Feng, Zeyu Yang, Yu Zhuo, Lili Jiao, Bowen Wang, Zhi Liu   +5 more
doaj   +1 more source

Perfect Taxation with Imperfect Competition [PDF]

This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render ...
Alan J. Auerbach, James R. Hines Jr.
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Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia

Journal of Tax Reform
The challenge of controlling cigarette consumption remains significant, leading governments worldwide to implement excise taxes on tobacco products through ad valorem or specific systems. This study examines the relationship between various excise tax systems and price variability in Indonesia. Using transactional excise data from 2005 to 2017 obtained
Muhammad Diaz Arda Kusuma, Vid Adrison
openaire   +1 more source

Optimal Labour Taxation and Search [PDF]

This paper explores the optimal role of the tax system in alleviating labour-market imperfections, raising revenue, and correcting the income distribution.
Boone, J., Bovenberg, A.L.
core   +1 more source

Estimating Tax Incidence, Market Power and Market Conduct: The European Cigarette Industry [PDF]

, 1999
Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition. These results are used to derive a method of estimating market
Delipalla, Sophia, O'Donnell, Owen
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Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy [PDF]

Many countries levy reduced-rate indirect taxes on newspapers, with proclaimed policy goals of stimulating investment in journalism and ensuring low newspaper prices.
Frank Stähler, Guttorm Schjelderup, Hans Jarle Kind   +2 more
core   +3 more sources

Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets [PDF]

Henry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land lying under buildings is difficult to estimate and does not ...
Alex Anas
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