Results 31 to 40 of about 32,793 (246)
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
doaj +1 more source
County Property Values and Tax Impacts of Florida's Citrus Industry
EDIS, 2003 Events impacting the citrus industry, such as citrus canker or increased foreign competition due to liberalization of trade barriers, may have a dramatic impact on the welfare of local communities.
Alan W. Hodges +3 more
doaj +5 more sources
Tobacco Induced Diseases, 2018 Background Guidelines for implementation of the FCTC Article 6 recommend implementing specific or mixed excise systems with a minimum specific tax floor. Over recent years, many EU countries decreased the share of ad valorem excise.
Konstantin Krasovsky
doaj +1 more source
Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries
PLOS Global Public Health, 2022 Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures.
Márta K. Radó +7 more
doaj +2 more sources
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
doaj +1 more source
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
core +3 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source