Results 71 to 80 of about 28,041 (213)

Managing Import Dependency Risks in Contexts of Polycrises: The Case of Jordan

Global Policy, Volume 16, Issue 5, Page 1111-1124, November 2025.
ABSTRACT This study examines the critical role of trade facilitation in enhancing food security in Jordan, a country where 90% of essential food items are imported. Despite being a regional leader in implementing the WTO Trade Facilitation Agreement (TFA), Jordan faces persistent challenges due to logistical inefficiencies, institutional fragmentation,
Sara Ashour, Jonas Luckmann, Christiane Fröhlich   +2 more
wiley   +1 more source

Fiscal Regressivity and Allocative Inefficiency: The Economic Cost of Thailand’s 2024 Wine Tax Reform

Economies
Thailand’s 2024 excise tax reform aimed to stimulate the tourism economy through the elimination of import tariffs and the reduction in excise rates on wine. This study evaluates the causal economic and distributional impacts of this policy intervention.
Mana Luksamee-Arunothai, Chittawan Chanagul, Phubet Senbut   +2 more
doaj   +1 more source

Impact of cigarette tax increase on health and financing outcomes in four Indian states [version 1; peer review: 1 approved, 2 approved with reservations]

Gates Open Research, 2020
Background: In India, about one million deaths occur every year due to smoking. Tobacco taxation is the most effective intervention in reducing smoking.
Daphne C. Wu, Vikas Sheel, Pooja Gupta, Beverley M. Essue, Linh Luong, Prabhat Jha   +5 more
doaj   +1 more source

Sin taxes in differentiated product oligopoly: an application to the butter and margarine market [PDF]

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.
Lars Nesheim, Martin O'Connell, Rachel Griffith   +2 more
core  

The Environmental Bias of Trade Policy in the Agri‐Food Sector

Agricultural Economics, Volume 56, Issue 6, Page 1150-1167, November 2025.
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, Daniele Curzi, Riccardo Lucarno, Chiara Falco, Alessandro Olper   +4 more
wiley   +1 more source

The Efficiency of Indirect Taxes under Imperfect Competition [PDF]

This paper considers the relative efficiency of ad valorem and unit taxes in imperfectly competitive markets. We provide a simple proof that ad valorem taxes are welfare-superior to unit taxes in the short run when production costs are identical across ...
Andre de Palma, Brent Kreider, Simon P. Anderson   +2 more
core  

Technology Choice and Unit vs Ad Valorem Tax [PDF]

, 2012
This paper compares the effects of unitary and ad valorem taxes in a homogeneous good market where two technologies are freely available. We find that, both in monopolies and Cournot oligopolies, unit taxes may be welfare superior to ad valorem taxes.
Francisco Galera, Isabel Rodríguez-Tejedo, Juan C. Molero   +2 more
openaire   +1 more source

The state of resource taxation in Australia: 'An inexcusable folly for the nation'? [PDF]

This article discusses the principal claims made for the Resource Rent Tax (RRT) by Garnaut and Clunies‐Ross (1975, 1979) relating to its efficiency and potential for generating tax revenue relative to other forms of resource taxation, and also their ...
Fraser, Rob W.
core   +1 more source

Land and Residential Property Taxation Model. Concept of Tax Zoning in Municipalities

Real Estate Management and Valuation
Analysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however,
Felis Paweł, Bernardelli Michał, Malinowska-Misiąg Elżbieta, Makowska Anita, Olejniczak Jarosław   +4 more
doaj   +1 more source

SODA TAX IMPACT ON SOFT DRINKS CONSUMPTION: A SYSTEMATIC REVIEW

Global Journal of Public Health Medicine
Introduction: Many countries have introduced a tax on sugar-sweetened beverages hoping for controlling the soft drinks consumption to reduce the adverse health effects such as obesity and diabetes.
Diana Safraa Selimin, Hanani Nabilah Mohd Sobri, Muhammad Alimin Mat Reffien, Sharifah Ain Shameera Syed Rosli, Noor Hazmi Noor Hassim, Hua Yeh Li, Qistina Mohd Ghazali, Nazarudin Safian, Mohd Rohaizat Hassan   +8 more
doaj   +1 more source