Results 51 to 60 of about 32,793 (246)
Selected aspects of taxation of cigarettes in the EU member states
Agricultural Economics (AGRICECON), 2009 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
Soda taxes versus cup sizes when the retailer practices nonlinear pricing: An experiment
Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.Abstract Taxation and portion cap rules are alternative policies available to regulate the consumption of sugary drinks. We examine their impacts on consumer surplus and choice availability in an experimental market where sellers can practice second‐degree price discrimination.
José G. Nuño‐Ledesma +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
Excise taxes on sugar-sweetened beverages in Latin America and the Caribbean
Revista Panamericana de Salud Pública, 2021 Objective. To characterize the design of excise taxes on sugar-sweetened beverages (SSBs) in Latin America and the Caribbean and assess opportunities to increase their impact on SSB consumption and health. Methods.
Rosa Carolina Sandoval +6 more
doaj +1 more source
Drug and Alcohol Review, EarlyView.ABSTRACT Introduction Although increases in alcohol excise taxation have been identified as one of the ‘best buys’ of the World Health Organization to reduce alcohol consumption and attributable harm, excise tax shares—the proportion of excise tax included in retail prices of alcoholic beverages—remain low in Europe. Revenue derived from alcohol excise
Jürgen Rehm +8 more
wiley +1 more source
Carrying Carbon? Negative and Positive Carbon Leakage With International Transport
Journal of Economics &Management Strategy, EarlyView.ABSTRACT This paper studies how carbon pricing affects greenhouse gas (GHG) emissions from international transport, production, and consumption of traded goods by modeling the international transport sector explicitly. Strategic behavior of a transport firm generates a novel mechanism of carbon leakage across borders and sectors.
Keisaku Higashida +2 more
wiley +1 more source
Indirect Taxation in Vertical Oligopoly [PDF]
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.
Markus Reisinger, Martin Peitz
core +3 more sources
Ekonometria, 2019 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
Import competition and stock price crash risk
Journal of Financial Research, EarlyView.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
Sin taxes in differentiated product oligopoly: An application to the butter and margarine market [PDF]
, 2010 There is policy interest in using tax to change food purchasing behaviour. The literature has not accounted for the oligopolistic structure of the industry. In oligopoly the impact of taxes depend on preferences, and how firms pass tax onto prices.
Griffith, Rachel +2 more
core +1 more source