Border Wars: Tax Revenues, Annexation, and Urban Growth in Phoenix [PDF]
Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues.
Carol E. Heim
core
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds [PDF]
The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers.
Bev Dahlby, Ergete Ferede
core
The elasticity of taxable income: estimates and flat tax predictions using the Hungarian tax changes in 2005 [PDF]
, 2008 Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the ...
Bakos, Peter +2 more
core +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
The impacts on food purchases and tax revenues of a tax based on Chile's nutrient profiling model. [PDF]
PLoS One, 2021 Colchero MA, Paraje G, Popkin BM.
europepmc +1 more source
The role of mobility in tax and subsidy competition [PDF]
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions.
Alexander Haupt, Tim Krieger
core
The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]
, 2015 Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn +2 more
core
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
How sugar-sweetened beverage tax revenues are being used in the United States. [PDF]
Prev Med Rep, 2021 Krieger J +4 more
europepmc +1 more source