Results 41 to 50 of about 32,793 (246)
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
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
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
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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
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
Simulation models of sugary drink policies: A scoping review
PLoS ONE, 2022 Introduction Simulation modeling methods are an increasingly common tool for projecting the potential health effects of policies to decrease sugar-sweetened beverage (SSB) intake.
Natalie Riva Smith +4 more
doaj +2 more sources
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
PLoS ONE, 2020 To analyze the effects of taxing sugar-sweetened beverages (SSBs) in Ecuador, this study estimates a Quadratic Almost Ideal Demand System model using data from the 2011-2012 National Survey of Income and Expenditure for Urban and Rural Households.
Joselin Segovia +3 more
doaj +1 more source
Nudging Alcohol Moderation via Excise Tax Reform: The Case of Beer in Australia
Australian Economic Review, EarlyView.ABSTRACT Australia taxes alcohol consumption more than most other affluent economies. A switch to low‐alcohol beer has been encouraged in Australia by it being subject to a lower rate of excise tax than regular beer, but no such incentive applies to packaged mid‐strength beer.
Kym Anderson
wiley +1 more source
The Environmental Bias of Trade Policy in the Agri‐Food Sector
Agricultural Economics, EarlyView.ABSTRACT The agri‐food sector is a key contributor to greenhouse gas emissions and is also the economic sector most at risk from climate change. The sector is heavily protected by government intervention, particularly through trade policy, which can have significant environmental implications by either promoting or hindering the trade of polluting ...
Valentina Raimondi +4 more
wiley +1 more source