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Market and welfare effects of a nationwide sugar-sweetened beverage tax in the U.S. [PDF]
Frontiers in Public HealthIntroductionSugar sweetened beverage (SSB) taxes have been widely proposed and implemented as public health policies to reduce sugar consumption and improve population health.
Yunkyung Lee, Konstantinos Giannakas
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COVID-19-related jock tax revenue losses in US states
Regional Studies, Regional Science, 2020 The rise of the COVID-19 novel coronavirus led to the postponement, and possible cancellation, of the remainder of the National Basketball Association's (NBA) 2019–20 season. Major League Baseball's (MLB) (2020 season) and the National Football League's (
Douglas Belleville +3 more
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Tax loss carryforwards: valuation of deferred tax assets
Вестник университета, 2023 In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated.
A. A. Aksent’ev
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Measures against Forestalling in Tobacco Companies: European Experience and Conclusions for Ukraine [PDF]
Problemi Ekonomiki, 2019 Despite the effectiveness of excise policies to reduce the consumption of tobacco products, Ukraine, like most European countries, along with illegal traffic got the problem of optimizing the payment of excise tax on tobacco products in the form of ...
Korotun Volodymyr I. +2 more
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Transfer of Tax Losses in OECD and BRICS Countries [PDF]
Финансовый журнал, 2019 For a number of reasons, businesses are not always profitable and can often be loss making. Thus, the carryforward of tax losses is a common practice across the world. According to the tax statistics (form No.
Natalya S. Kostrykina +1 more
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An optimal quantity tax path in a dynamic setting
European Journal of Government and Economics, 2017 Following Ramsey, the existing literature on optimal quantity taxation only compares the pre and the post-tax market equilibriums in order to account for the efficiency losses.
Nasreen Nawaz
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TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
Polityki Europejskie, Finanse i Marketing, 2020 This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax ...
Marian Podstawka, Łukasz Podstawka
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Финансовый журнал, 2020 Robert J. Barro developed a theory in which the government borrows to smooth the tax rate over time and thus reduce welfare losses due to changes in the tax rate. Any positive model of fiscal policy must use tax smoothing as a benchmark.
Boris I. Alekhin
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Wirtschaftsdienst, 2021 The current German personal income tax schedule imposes a relatively heavy burden on the middle class due to the rapid rise in tax progression. Relief through an increase in the basic tax-free allowance or a flattening of the steep increase in marginal ...
Stefan Bach
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Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
CECCAR Business Review, 2021 In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related ...
Mirela PĂUNESCU +2 more
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