Wine Taxes, Production, Aging and Quality [PDF]
We consider the impact of taxes on the quantity and quality produced of goods, such as wine, for which market value accrues with age by a competitive producer. Any pair of taxes that includes a volumetric sales tax and any one of three other types of tax
Jeffrey LaFrance +2 more
core
Projected health and economic impacts of sugar-sweetened beverage taxation in Germany: A cross-validation modelling study. [PDF]
PLoS Med, 2023 Emmert-Fees KMF +10 more
europepmc +1 more source
Tax Responses in Platform Industries [PDF]
Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry.
Guttorm Schjelderup +2 more
core
The balance between specific and ad valorem taxation [PDF]
A recurring issue in indirect tax design — most obviously, but not only, for goods traditionally subject to heavy excises — is the appropriate balance between specific and ad valorem taxation.
Michael Keen
core
Taxes on Buildings and Land in a Dynamic Model of Real Estate Markets [PDF]
Henry George’s single tax on land is an elusive concept to implement, because land is occupied by a variety of buildings or is undeveloped. Land value is undefined since the value of the land lying under buildings is difficult to estimate and does not ...
Alex Anas
core
Some Further Economics of Easter Island: Adding Subsistence and Resource Conservation [PDF]
We extend Brander-Taylor's model of development on Easter Island by adding a resource subsistence requirement to people's preferences, and a conservation incentive in the form of a revenue-neutral, ad valorem tax on resource consumption.
John C. V. Pezzey, John M. Anderies
core
Optimal Labour Taxation and Search [PDF]
This paper explores the optimal role of the tax system in alleviating labour-market imperfections, raising revenue, and correcting the income distribution.
Boone, J., Bovenberg, A.L.
core +1 more source
Building upon the sugar beverage tax in Mexico: a modelling study of tax alternatives to increase benefits. [PDF]
BMJ Glob Health, 2023 Salgado Hernández JC +5 more
europepmc +1 more source
Effects of ad-valorem taxes on location decision under free entry Cournot oligopoly
, 2013 Yeung‐Nan Shieh
openalex +2 more sources
Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh. [PDF]
Tob Induc DisHossain MN +3 more
europepmc +1 more source