Results 21 to 30 of about 28,041 (213)
Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax
Real Estate Management and Valuation, 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.
Gnat Sebastian
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Cigarette tax pass-through in Vietnam: evidence from retailers’ data [PDF]
Fulbright Review of Economics and Policy, 2023 Purpose – This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions ...
Mai-Huong Vo +3 more
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PLoS ONE, 2019 This study endeavors to answer two questions: which category of excise taxes is more appropriate for Senegal and Nigeria and which consequences an increase of the tobacco taxes would have on the price, the demand and the tax revenues in each one of the ...
Théophile T Azomahou +4 more
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Ciclos econômicos na taxa de crescimento do ICMS
Economia Aplicada, 2009 O objetivo principal deste trabalho é investigar a existência e as principais características de ciclos econômicos na taxa de crescimento do ICMS. Para alcançar esse objetivo, modelos de mudança de regime de Markov e com efeito limiar (threshold) foram ...
Roberto Tatiwa Ferreira
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Australian and New Zealand Journal of Public Health, 2021 Objective: To systematically characterise sugar‐sweetened beverage (SSB) tax policy changes in Pacific Island countries and territories (PICTs) from 2000 to 2019.
Andrea Teng +7 more
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Real Estate Management and Valuation, 2019 The introduction of an ad valorem tax can lead to an increase in the tax burden on real estate. There are concerns that this increase will be large and widespread. Before undertaking any actual actions related to the real estate tax reform, pilot studies
Gnat Sebastian
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Impact of cigarette “price wars” in Ukraine and Moldova
Tobacco Prevention and Cessation, 2017 Introduction In October 2015, tobacco corporations arranged “price wars” in Ukraine by decreasing maximum retail cigarette prices, while specific excise was increased by 40% since January 2016.
Konstantin Krasovsky
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Cadastre as a condition of the property tax system reforms in Poland
Prawo Budżetowe Państwa i Samorządu, 2014 Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
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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.
Peitz, Martin, Reisinger, Markus
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Tobacco taxation policy in Slovenia in 2018
Tobacco Prevention and Cessation, 2018 In 2012, Slovenia changed its structure of the cigarette excise tax by greatly increasing the specific excise rate, but decreasing the ad valorem excise rate.
Miha Lovse
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