OBJECTIVE To examine health and economic implications of modifying taxation of alcohol in Australia. DESIGN AND SETTING Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current...

This paper is concerned with scal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood a ect the local tax base. The results support the existence of scal externalities: an increase in the tax rate of local neighbors exerts a positive e ect...

ABSTRACT This study investigates biases in tax decisions. In a series of four laboratory experiments with 303 students and 62 professionals, we document systematic tax-rate bias decisions under time constraints. Specifically, decision makers overestimate the relevance less complex information compared to more tax-base information. behavior leads suboptimal We also find that making, on average, ...

lignocellulosic resources of khoozestan province are usable for wood and paper industry. the main questions are that, which places have the best conditions are select for development of wood and paper industries? since, the methodologies of research were analytical and estimated. the research questions were tested by method of analytic hierarchy process (ahp). the results of the research were s...

Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...

This paper provides a spatial-econometric analysis of the setting of property tax rates by Dutch municipalities. We find evidence of tax mimicking: a ten percent higher property tax rate in neighboring municipalities leads to a 3.5 percent higher tax rate. Mimicking is less pronounced in municipalities governed by coalitions backed by a large majority. This points to yardstick competition as th...

The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by...

443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...