Results 21 to 30 of about 33,979 (212)

Uncertainty, Ad Valorem Taxes, and Unit Taxes

Iraklis Kollias
openaire   +2 more sources

Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax [PDF]

, 2018
The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation.
Sebastian Gnat
openalex   +2 more sources

Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis. [PDF]

Drug Alcohol Rev
ABSTRACT Introduction Although increases in alcohol excise taxation have been identified as one of the ‘best buys’ of the World Health Organization to reduce alcohol consumption and attributable harm, excise tax shares—the proportion of excise tax included in retail prices of alcoholic beverages—remain low in Europe. Revenue derived from alcohol excise
Rehm J, Correia D, Hassan AS, Manthey J, Rovira P, Shield KD, Ferreira-Borges C, Neufeld M, Štelemėkas M.   +8 more
europepmc   +2 more sources

Indirect Taxation in Vertical Oligopoly [PDF]

, 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e.
Markus Reisinger, Martin Peitz
core   +9 more sources

An exploratory approach for enhancing vertical and horizontal equity tests forad valoremproperty tax valuations using geographically weighted regression

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, Michael McCord, Peadar Davis, Mark A. Sunderman   +3 more
openalex   +3 more sources

Competition in unit vs. ad valorem taxes [PDF]

International Tax and Public Finance, 2001
This note shows that in the Sodrow-Miesowski-Wilson model, the Nash equilibrium in capital taxes depends on whether these taxes are unit (as assumed in the literature) or ad valorem (as in reality). In a symmetric version of the model with cobb-Douglas technology, public good provision is higher, and residents in both countries are better off, when ...
openaire   +2 more sources

<p><b>Ownership as a Taxable Event? A Constitutional Challenge to the Tax Injunction Act and Federal Forum Foreclosure in Ad Valorem Property Taxation</b></p>

Social Science Research Network
B. Wayne Blanchard
openalex   +2 more sources

The Ad Valorem Tax as a Source of Local Revenue Available for Public Elementary and Secondary Education in Louisiana.

, 1971
Eroch Pitre, Eroch Pitre
openalex   +3 more sources

Unit versus ad valorem taxes: Monopoly in general equilibrium [PDF]

Journal of Public Economics, 2007
Abstract We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are equivalent on the set of Pareto optima.
Blackorby, Charles, Murty, Sushama
openaire   +2 more sources

With the Rise of Right‐Wing Governments, Why a One‐Time “50% Health Tax” Will Be a Hard Sell and How It Could Be Implemented

Community Dentistry and Oral Epidemiology, EarlyView.
ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas, Maha El Tantawi, Manami Hoshi‐Harada, Kenji Takeuchi, Ken Osaka, Carol C. Guarnizo‐Herreño, Marco A. Peres   +6 more
wiley   +1 more source