Results 121 to 130 of about 258,066 (316)
Indirect taxes and social policy: Distributional impact of alternative financing of social security. [PDF]
The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients ...
Verbist, G +2 more
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Opportunities in Brazil’s Reform of Indirect Taxes to Improve Tobacco, Alcohol, and Sugar-Sweetened Beverages (SSBs) Excise Taxes [PDF]
Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024 and
Fleischhaker, C. +2 more
core +1 more source
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Strategic enhancement of local taxing power: A Comprehensive SWOT analysis approach
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraStrengthening local taxing power is a crucial element in addressing the insufficient capacity of regional governments to manage their regional assets effectively.
Antonius Ragil Kuncoro, Roberta
doaj
Green Taxes and Administrative Costs: The Case of Carbon Taxation [PDF]
This paper explores the trade-off between incentive effects and administrative costs associated with the implementation of various environmental tax instruments, with special reference to carbon taxes.
Sjak Smulders, Herman R.J. Vollebergh
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
The property tax: An excise tax or a profits tax? [PDF]
Journal of Public Economics, 1972 openaire +1 more source
Double informational asymmetry, signaling, and environmental taxes [PDF]
This paper examines the effect of signaling on environmental taxation when each polluter privately knows whether its production cost is low or high, whereas third parties (i.e.
Manel Antelo
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Do Transfer Taxes Reduce Intergenerational Transfers? [PDF]
We estimate the effect of taxes on intergenerational transfers exploiting a sequence of Italian reforms culminating with the abolishment of transfer taxes.
Mario Padula +2 more
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