Results 21 to 30 of about 24,946 (194)
Cadastre as a condition of the property tax system reforms in Poland
Prawo Budżetowe Państwa i Samorządu, 2014 Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate
Jolanta Ciak, Beata Wąsewicz
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PLoS ONE, 2019 This study endeavors to answer two questions: which category of excise taxes is more appropriate for Senegal and Nigeria and which consequences an increase of the tobacco taxes would have on the price, the demand and the tax revenues in each one of the ...
Théophile T Azomahou +4 more
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Impact of taxation policy on tobacco consumption in Saudi Arabia
Annals of Saudi Medicine, 2022 BACKGROUND: Taxes on tobacco products that increase the price and target demand-reduction have been shown to be an efficient means of reducing tobacco consumption. A new policy introduced in 2017 has increased the price of a 20-cigarette pack of the most
Hawazin Fahad Alotaibi +1 more
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A Modified Model to Estimate Building Rental Multipiers Accounting for Advalorem Operating Expenses
Real Estate Management and Valuation, 2016 To develop ideas on building element valuation contained in the first article on the subject published in REMV, we propose an elaboration of the approach accounting for ad valorem expenses incidental to property management, such as land taxes, income ...
Smolyak S.A.
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Tobacco Induced Diseases, 2021 Introduction Smokeless tobacco (ST) remains poorly regulated in Bangladesh. This study describes the prevalence and trends of ST use in Bangladesh, presents ST-related disease burden, identifies relevant policy gaps, and highlights key implications for ...
Rumana Huque +12 more
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Unit tax versus ad valorem tax: A tax competition model with cross-border shopping [PDF]
Journal of Public Economics, 2013 Abstract Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. This study shows that governments endogenously choose the ad valorem tax method not because of a classic welfare reason, but because it is a good strategy to compete for mobile ...
Hikaru Ogawa, Hiroshi Aiura
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Journal of Sustainable Real Estate, 2017 In order to provide a sustainable outlet for natural gas harvested from the fracking fields of eastern Ohio, in 2015 Nexus announced plans to build 250 miles of high-pressure natural gas transmission pipeline that would run from the source into Michigan,
Robert A. Simons +3 more
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Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax [PDF]
International Tax and Public Finance, 2011 This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Using a symmetric and two-region model of tax competition, where each region is allowed to choose either a unit or an ad valorem tax, we show that selecting a unit tax as a policy instrument is the dominant strategy.
Nobuo Akai +2 more
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical.
Petr David, Milan Palát
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Taxation and the sustainability of collusion: ad valorem versus specific taxes [PDF]
Journal of Economics, 2017 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Helmuts Azacis, David R Collie
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