Results 81 to 90 of about 24,946 (194)

Sanctions, Smuggling, and the Cigarette: The granting of Iran office of foreign asset control′s licenses to big tobacco

International Journal of Preventive Medicine, 2014
Background: Presuming that tobacco taxes, levied both as import duties and ad valorem, would financially benefit the Iranian Government, such the introduction of a highly desired US product to the market would be antithetical to the sanctions regime ...
Esfandyar Batmanghelidj, Gholamreza Heydari   +1 more
doaj  

Relationship Between Product Features and the Prices of e-Cigarette Devices Sold in Web-Based Vape Shops: Comparison Study Using a Linear Regression Model

JMIR Formative Research
BackgroundOpen-system electronic cigarette (EC) product features, such as battery capacity, maximum output wattage, and so forth, are major components that drive product costs and may influence use patterns.
Yanyun He, Qian Yang, Yousef Alish, Shaoying Ma, Zefeng Qiu, Jian Chen, Theodore Wagener, Ce Shang   +7 more
doaj   +1 more source

Taxation in Two-Sided Markets [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, Hans Jarle Kind, Marko Koethenbuerger   +2 more
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Perfect Taxation with Imperfect Competition [PDF]

This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render ...
Alan J. Auerbach, James R. Hines Jr.
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Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective

The School of Public Policy Publications, 2017
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 ...
Duanjie Chen, Jack M. Mintz
doaj   +2 more sources

Sin taxes in differentiated product oligopoly: an application to the butter and margarine market [PDF]

There is policy interest in using tax to change food purchasing behaviour. The literature has not accounted for the oligopolistic structure of the industry. In oligopoly the impact of taxes depend on preferences, and how firms pass tax onto prices.
Lars Nesheim, Martin O'Connell, Rachel Griffith   +2 more
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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.
Markus Reisinger, Martin Peitz
core   +3 more sources

Efficiency Enhancing Taxation in Two-sided Markets [PDF]

This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too high output compared to the social optimum; (ii) output may be reduced by imposing
Kind, Hans Jarle, Koethenbuerger, Marko, Schjelderup, Guttorm   +2 more
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The Comparison Between Ad Valorem and Unit Taxes under Monopolistic Competition [PDF]

, 2003
This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al.
Schröder, Philipp J. H.
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Taxing Tobacco in the European Union [PDF]

, 2003
Tobacco taxes in the European Union are the highest in the world. These taxes are mainly rationalized as a quid pro quo for the social costs of smoking. This paper argues that the arguments are not as persuasive as is often believed. A more likely reason
Cnossen, S. (Sijbren)
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