Results 101 to 110 of about 840,543 (302)
Progressive taxation and the equal sacrifice principle [PDF]
Journal of Public Economics, 1987 Abstract A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Suppose that a tax schedule imposes equal sacrifice on all taxpayers in loss of utility, and that this property is preserved under re-indexing of the schedule. Then the utility function must exhibit constant relative risk aversion, i.e. it must be
openaire +2 more sources
Report on the feasibility of an energy content-based fuel tax rate on alternative fuels
, 2008 "January 2008."; Includes bibliographical references (p. 23-24),This report accesses the proposal of taxing alternative fuels by energy content, rather than by volume.
Sullivan, Meghan.
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Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Des inégalités économiques à la justice sociale : l’influence de John Rawls sur Thomas Piketty
ŒconomiaThis article studies Thomas Piketty’s relationship with the American philosopher John Rawls and his theory of justice as fairness, in order to gain a better understanding of the characteristics of the French economist’s conception of social justice and ...
Benoît Walraevens
doaj +1 more source
NONLINEAR PROGRESSIVE INCOME TAXATION AND INEQUALITIES IN INCOME AND WEALTH BETWEEN HETEROGENEOUS HOUSEHOLDS [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2018 This paper constructs a dynamic economic growth model in an integrated Walrasian and neoclassical equilibrium theory. This study is concerned with dynamic interactions between progressive nonlinear taxation and wealth and income distributions between ...
Wei-Bin ZHANG
doaj
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the ...
Louis Kaplow
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Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia
Financial Theory and Practice, 2016 The aim of this paper is to analyse the taxation of labour income in Croatia, Belgium,Estonia, Germany and Slovakia. Having presented an outline of tax system rules, the paper shows the decomposition of the net average tax wedge for different family ...
Ana Gabrilo
doaj +1 more source
Entrepreneurship and the Theory of Taxation [PDF]
Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions derived from standard models of capital taxation when applied to entrepreneurial income.
Sanandaji, Tino, Henrekson, Magnus
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American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source