Results 41 to 50 of about 28,041 (213)
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
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 +6 more
wiley +1 more source
BackgroundTaxation on sugar-sweetened beverages (SSBs) has been adopted in more than 40 countries but remained under discussion in Vietnam. This study aimed to estimate the health impacts of different SSBs tax plans currently under discussion to provide ...
Duyen Thuy Nguyen +12 more
doaj +1 more source
Import competition and stock price crash risk
Abstract We investigate how globalization‐induced import competition affects stock price crash risk. Import competition increases price pressure and reduces profit margins, prompting managers to withhold negative information, resulting in higher crash risk. Based on a sample of US manufacturing firms from 1974 to 2019, we find that firms whose products
Mansoor Afzali +2 more
wiley +1 more source
Selected aspects of taxation of cigarettes in the EU member states
The level and structure of cigarettes taxation are considered to be very discussed field in these days by the effect of preference trends of taxation of consumption at the expense of direct taxation, stressing the health risks of consumers of tobacco ...
P. David
doaj +1 more source
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
Estimating National and Foreign Trade Elasticities Using Generalized Transport Costs
ABSTRACT We introduce the definition of two distinct trade elasticities corresponding to imports from regions located in the same country (national elasticities) and foreign regions located in other countries (foreign elasticities). We resort to a three‐tier nested CES utility structure to derive the corresponding demand gravity equations.
José L. Zofío +3 more
wiley +1 more source
It is believed that the ad valorem tax will increase fiscal burdens. In order to verify this statement, with the use of the Szczecin Algorithm of Real Estates Mass Appraisal, the land plots were appraised and the ad valorem tax was calculated.
Krzysztof Dmytrów, Sebastian Gnat
doaj
ABSTRACT Introduction Community‐ and population‐level and policy interventions are commonly evaluated using nonrandomized studies (NRS), rather than randomized trials (RCTs). Recent Cochrane reviews of interventions for preventing childhood obesity have been restricted to RCTs, so less is known about the effectiveness of these more upstream ...
Francesca Spiga +6 more
wiley +1 more source
Unit Versus Ad Valorem Taxes: Monopoly In General Equilibrium [PDF]
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 welfare-wise equivalent. This is contrary to all known claims.
Blackorby, Charles +3 more
openaire +2 more sources

