Designing an Optimum Fiscal Policy for Tobacco to Maximise the Tax Revenue, Social Savings and the Net Monetary Benefits in Sri Lanka. [PDF]
Int J Health Policy Manag, 2020 Perera SK +3 more
europepmc +1 more source
Economics of land‐based carbon mitigation
American Journal of Agricultural Economics, EarlyView.Abstract Agricultural land holds tremendous potential to contribute to net zero greenhouse gas emission goals by providing low carbon renewable energy to displace fossil fuels and by serving as a sink for sequestering carbon in the soil with climate‐smart practices. This potential is, however, far from being realized.
Madhu Khanna
wiley +1 more source
Does Germany Collect Revenue from Taxing Capital Income? [PDF]
A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany.
Clemens Fuest, Johannes Becker
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Distribution of sugar-sweetened beverage sales volume by sugar content in the United States: implications for tiered taxation and tax revenue. [PDF]
J Public Health Policy, 2020 Powell LM, Andreyeva T, Isgor Z.
europepmc +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
The effect of tax-based savings incentives on government revenue [PDF]
There is an unresolved debate on the effect of tax-based savings incentives on government revenue. The conventional wisdom on tax-assisted saving plans (TASPs) holds that they reduce public savings, but may raise national savings by stimulating private ...
Giuseppe Ruggieri, Maxime Fougère
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Cambodian Tax Revenue and Non Tax Revenue : Issues & Proposals
Cambodian Tax Revenue and Non Tax Revenue : Issues & Proposalsapplication/pdf Taxation is an important instrument of economic policy in a country. Tax reform deals with wide range of issues of economic policy as well as specific problems of tax structure, design and administration. In the process of improving and drawing tax policies that encounter the requirements of a fast changing economy, society, and polity,
openaire
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
Fiscal competition, revenue sharing, and policy-induced agglomeration [PDF]
Revenue sharing can be used to discourage low tax regions from competing for capital and firms with high tax regions. However, with heterogeneous regions, revenue sharing involves net transfers across regions and creates a “moral-hazard” problem - that ...
Jean, HINDRIKS +2 more
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