An exploratory approach for enhancing vertical and horizontal equity tests forad valoremproperty tax valuations using geographically weighted regression [PDF]
Journal of Financial Management of Property and Construction, 2019 Purpose The purpose of this study is to enhance the estimation of vertical and horizontal inequity within property valuation. Property taxation is a crucial source of finance for local government around the world – based on a presumptive tax base ...
Paul Bidanset +3 more
openalex +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
, 2017 This paper compares ad-valorem and specific taxation in models where a representative consumer with an exogenous income has both a quality and a quantity choice under perfect competition.
Takuya Obara, Shuichi Tsugawa
openalex +3 more sources
Food tax policies in Pacific Island Countries and Territories: systematic policy review [PDF]
Public Health Nutrition, 2023 Objective: To systematically identify and review food taxation policy changes in Pacific Island Countries and Territories (PICTs). Design: Food taxation polices, regarding excise taxes and tariffs applied from 2000 to 2020 in twenty-two PICTs, and ...
Emilee Walby +5 more
doaj +2 more sources
Estimating the health impacts of sugar-sweetened beverage tax for informing policy decisions about the obesity burden in Vietnam. [PDF]
PLoS ONE, 2023 BackgroundTaxation on sugar-sweetened beverages (SSBs) has been adopted in more than 40 countries but remained under discussion in Vietnam. This study aimed to estimate the health impacts of different SSBs tax plans currently under discussion to provide ...
Duyen Thuy Nguyen +12 more
doaj +2 more sources
Unit tax versus ad valorem tax: A tax competition model with cross-border shopping [PDF]
Journal of Public Economics, 2012 Abstract Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. This study shows that governments endogenously choose the ad valorem tax method not because of a classic welfare reason, but because it is a good strategy to compete for mobile ...
H. Aiura, Hikaru Ogawa
semanticscholar +4 more sources
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax [PDF]
International Tax and Public FinanceYuya Kikuchi, Toshiki Tamai
openalex +2 more sources
Relationship Between Product Features and the Prices of e-Cigarette Devices Sold in Web-Based Vape Shops: Comparison Study Using a Linear Regression Model [PDF]
JMIR Formative ResearchBackgroundOpen-system electronic cigarette (EC) product features, such as battery capacity, maximum output wattage, and so forth, are major components that drive product costs and may influence use patterns.
Yanyun He +7 more
doaj +2 more sources
Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
doaj +1 more source