Results 51 to 60 of about 24,946 (194)

The economics of tobacco control in Nigeria: modelling the fiscal and health effects of a tobacco excise tax change in Nigeria

Tobacco Induced Diseases, 2018
Background The study examines potential for tobacco tax to contribute to mobilizing domestic resources, and improving public health in Nigeria. Methods Primary and secondary data were obtained from domestic sources.
Chukwuka Onyekwena, Precious Chukwuemelie Akanonu, Joseph Ishaku   +2 more
doaj   +1 more source

Tobacco taxes: a win-win strategy for public health and government revenue in Kenya

Tobacco Induced Diseases, 2018
Background and challenges to implementation Kenya's excise tax system has changed over the years from specific taxes to ad-valorem, hybrid, tiered system and eventually a uniform specific rate for all tobacco products.
Emmah Wanyonyi, Maria Carmona
doaj   +1 more source

Trade and Domestic Distortions: The Case of Informality

Econometrica, Volume 94, Issue 2, Page 573-618, March 2026.
We examine the effects of international trade in the presence of a set of domestic distortions giving rise to informality, a prevalent phenomenon in developing countries. In our quantitative model, the informal sector arises from burdensome taxes and regulations that are imperfectly enforced by the government.
Rafael Dix‐Carneiro, Pinelopi Goldberg, Costas Meghir, Gabriel Ulyssea   +3 more
wiley   +1 more source

Food Policy in a Warming World

Econometrica, Volume 94, Issue 2, Page 537-572, March 2026.
This paper studies how governments intervene in agricultural markets to reshape the economic consequences of climate extremes. We construct a global dataset of agricultural policies and extreme heat exposure by country and crop since 1980. Extreme heat shocks to domestic production lead to policies that assist consumers by lowering domestic food prices.
Allan Hsiao, Jacob Moscona, Karthik A. Sastry   +2 more
wiley   +1 more source

The Comparison Between Ad Valorem and Specific Taxation under Imperfect Competition: Evidence from the European Cigarette Industry [PDF]

, 1998
Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition.
Delipalla, Sophia, O'Donnell, Owen
core  

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

TAXES ON REAL ESTATES IN THE EUROPEN UNION COUNTRIES -THE ORETICALAND PRACTICAL CONSIDERATIONS

Финансы: теория и практика, 2017
The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes.
P. Felis
doaj   +1 more source

Le choix entre taxe unitaire et taxe ad valorem

Revue française d'économie, 2003
In this paper, I propose a survey on the economic literature dealing with the balance between specific and ad vabrem taxation. Three lessons emerge from this literature. First, predominantly specific taxation leads to relatively high price and profits and a relatively low fiscal revenue.
openaire   +2 more sources

Enterprise Data Valuation—A Targeted Literature Review

Journal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.
ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan, Gnana Bharathy, Akanksha Jalan   +2 more
wiley   +1 more source

Trade in Value‐Added and the Welfare Gains of International Fragmentation

Review of International Economics, Volume 34, Issue 1, Page 39-62, February 2026.
ABSTRACT This study examines the overall impact of international production fragmentation on the welfare gains from trade. Using a novel model that accounts for shifts in preferences between local and foreign goods and distinguishes between intermediate and final goods trade, we gain a more nuanced understanding of how fragmentation shapes these ...
Arnold Njike
wiley   +1 more source