Results 91 to 100 of about 24,946 (194)

Public Policies against Global Warming [PDF]

Judged by the principle of intertemporal Pareto optimality, insecure property rights and the greenhouse effect both imply overly rapid extraction of fossil carbon resources.
Hans-Werner Sinn
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Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia

Journal of Tax Reform
The challenge of controlling cigarette consumption remains significant, leading governments worldwide to implement excise taxes on tobacco products through ad valorem or specific systems. This study examines the relationship between various excise tax systems and price variability in Indonesia. Using transactional excise data from 2005 to 2017 obtained
Muhammad Diaz Arda Kusuma, Vid Adrison
openaire   +1 more source

Environmental costs of residuals: a characterization of efficient tax policies [PDF]

, 1992
Durable goods leave residuals after being retired from use. If the environmental costs of the residuals are external to consumers and producers of the good, then overproduction and excess residuals will result. Ad valorem taxes are show to be ineffective
Ocaña Pérez de Tudela, Carlos, Pasqual i Rocabert, Joan   +1 more
core   +1 more source

Environmental costs of residuals: a characterization of efficient tax policies. [PDF]

Durable goods leave residuals after being retired from use. If the environmental costs of the residuals are external to consumers and producers of the good, then overproduction and excess residuals will result. Ad valorem taxes are show to be ineffective
Ocaña Pérez de Tudela, Carlos, Pasqual i Rocabert, Joan   +1 more
core  

Ad valorem taxation, equalisation and commuting in a federation: Horizontal and vertical tax externalities revisited [PDF]

, 2015
In this paper, commuting is introduced to a federal economy where benevolent lower-level (state) governments levy an ad valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not migrate ...
Sas, Willem
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Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy [PDF]

Many countries levy reduced-rate indirect taxes on newspapers, with proclaimed policy goals of stimulating investment in journalism and ensuring low newspaper prices.
Frank Stähler, Guttorm Schjelderup, Hans Jarle Kind   +2 more
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Taxes and quality: A market-level analysis [PDF]

Aconventional assumption of product homogeneity when the commodity of interest is actually heterogeneous will lead to errors in an analysis of the incidence of policies, such as taxes.
Alston, Julian M., James, Jennifer S.
core   +1 more source

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, Leo K. Simon, Rachael E. Goodhue   +2 more
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Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination [PDF]

In this paper it is analysed, how, under price discrimination, the tax burden is shared between the distinct consumer groups. Unit and ad valorem taxes are compared, revealing an impossibility of fiscal discrimination with regard to price changes ...
Jörg Plewka
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How Should Tobacco Be Taxed in EU-Accession Countries? [PDF]

Ten Central and Eastern European countries, as well as Cyprus and Malta, have applied for membership of the European Union. Membership involves, among others, alignment of the taxes on tobacco products.
Sijbren Cnossen
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