Results 31 to 40 of about 28,041 (213)
Harmonization of chosen excise duty in the EU
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 The level and structure of cigarettes taxation are very much in the news these days. In the field of tax on cigarettes in the European Union there is the question of whether specific rate or ad valorem rate should be used.
Petr David
doaj +1 more source
A Modified Model to Estimate Building Rental Multipiers Accounting for Advalorem Operating Expenses
Real Estate Management and Valuation, 2016 To develop ideas on building element valuation contained in the first article on the subject published in REMV, we propose an elaboration of the approach accounting for ad valorem expenses incidental to property management, such as land taxes, income ...
Smolyak S.A.
doaj +1 more source
Current developments in New Zealand local government
Commonwealth Journal of Local Governance, 2008 August 2007 saw the release of 'Funding Local Government', the report of the Local Government Rates Inquiry (available at www.ratesinquiry.govt.nz). New Zealand local government has one of the world's most flexible rating (property tax) systems. Councils
Peter McKinlay
doaj +1 more source
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
BMC Public Health, 2022 Background The Gulf Cooperation Council (GCC) countries relied, until recently, solely on import duties for tobacco products. The agreement for the introduction of an excise and value added tax (VAT) in 2016 and 2017, respectively, in most GCC countries,
Sofia Delipalla +9 more
doaj +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical.
Petr David, Milan Palát
doaj +1 more source
Tobacco Induced Diseases, 2018 Background and challenges to implementation Ethiopia is the second populous country in Africa . In 2015, 4.2% of adults smoke. Despite, the proportion is low; it is a small percentage of large population with an increasing trend.
Zelalem Mengistu Abate +1 more
doaj +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
PLoS ONE, 2018 Recent tobacco taxation research suggests that excise tax structure plays an important role in the effectiveness of increasing taxes in reducing consumption. However, evidence on excise tax structures of alcoholic beverages is scarce.
Ce Shang +2 more
doaj +1 more source
Trade and FDI Policies in an Interdependent World: Lessons From East Asia
Asian Economic Policy Review, EarlyView.ABSTRACT In this article, we examine the spillover effects of trade and FDI policy changes on countries that are not directly involved—that is third markets. Specifically, we investigate this issue using two cases: anti‐dumping tariffs imposed on Chinese exports and China's relaxation of restrictions on inward FDI.
Cheng Chen, Zhang Chen, Chang Sun
wiley +1 more source