Alcohol taxes, tax revenues and the Single European Market

Alcohol taxes and labor market outcomes.

We present reduced form estimates of the effect of alcohol taxes on employment, weekly work hours, and wages. The reduced form estimates are meaningful in two ways: first, they provide estimates of the effect of an important public policy tool--alcohol taxes--and second, they can be used to evaluate hypotheses about the structural effects of alcohol use on labor market outcomes. Estimates indic...

Empirical Test of the Relationship between Government's Power to Collect Taxes, Tax Revenues and Government Expenditures in Iran

According to the Kau and Rubin (K&R) hypothesis, increasing the government's power to collect taxes, through increased tax revenues, expand the public sector expenditure. In this regard, the main objective of this paper is to empirically test the relationship between government's power to collect taxes, tax revenues and government expenditures in Iran during the period of 1971-2013. For this pu...

The tax gap: America's underreported revenues

Impact of Changes in Excise Tax Rate for Strong Alcohol on Consumption and State Revenues in Latvia

State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and t...

The Copts’ taxes in the tax system of Mamalik

Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of t...