Results 31 to 40 of about 24,946 (194)
Background The World Health Organization has advocated for sugar-sweetened beverage (SSB) taxes as part of a broader non-communicable disease prevention strategy, and these taxes have been recently introduced in a wide range of settings. However, much is
Miriam Alvarado +7 more
doaj +1 more source
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
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
Trade and FDI Policies in an Interdependent World: Lessons From East Asia
ABSTRACT In this article, we examine the spillover effects of trade and FDI policy changes on countries that are not directly involved—that is third markets. Specifically, we investigate this issue using two cases: anti‐dumping tariffs imposed on Chinese exports and China's relaxation of restrictions on inward FDI.
Cheng Chen, Zhang Chen, Chang Sun
wiley +1 more source
Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective [PDF]
Saskatchewan — and by extension, Canada — is the largest producer of potash in the world, accounting for over 30 per cent of global production. Perhaps the good fortune of having an abundance of such a valuable natural resource has engendered an approach
Duanjie Chen, Jack M. Mintz
doaj +1 more source
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas +6 more
wiley +1 more source
Import competition and stock price crash risk
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
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.
Peitz, Martin, Reisinger, Markus
core +3 more sources
Neighborhoods by Assessment: An Analysis of Non-Ad Valorem Financing In California [PDF]
Non-ad valorem assessments on property are a fiscal innovation born from financial stress. Unable to raise property taxes due to limitations, many localities have turned to these charges as an alternative method to fund local services.
McCubbins, Mathew D., Seljan, Ellen C.
core +2 more sources

