BACKGROUND A recent high-profile murder case and the passage of the Unborn Victims of Violence Act have focused policymakers' attention on domestic violence against pregnant women and new mothers. The link between men's alcohol consumption and spousal abuse has led some to suggest that more stringent alcohol regulations could ameliorate domestic violence. AIM OF STUDY (i) To examine the corre...

In the present paper we focus on how a benevolent government would react to a change in the budget deficit restriction. When financial markets are perfect, anonymous lump-sum taxes are sufficient to achieve irrelevance and the maximal attainable welfare is unaffected by the change in the restriction. With imperfect consumer credit markets welfare irrelevance may not hold. In a pure exchange eco...

This paper utilizes a micro data set on consumer durables to study the effect of consumption tax reforms on the time path of consumption. The dataset reports the monthly sales of individual products and their consumer prices in 22 European countries, which enacted numerous consumption tax reforms in recent years. We implement a reduced form specification for sales that allows us to test theoret...

Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue. This paper studies the interaction of these externalities in a dynamic, general equilibrium environment and its effects on quantitative outcomes of tax competition in one-shot games over capital income taxes between two governments t...

Driven by high government deficits and an unevenly distributed tax burden, recent debates on economic policy have revolved mostly around reforms in the American tax codes. Consumption tax reforms are considered to circumvent the efficiency-equity tradeoff that other reforms might encounter. This paper studies long run consequences of changing to a consumption tax regime, as well as short run we...

BACKGROUND How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. METHODS We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, ...

We embed a simple linear model of the carbon cycle in a standard neoclassical growth model where one input to the production function, oil, is non-renewable. The use of oil generates carbon emission, the key input in the carbon cycle. Changes in the amount of carbon in the atmosphere drive the greenhouse e¤ect and thereby the climate. Climate change is modeled as a global damage to production a...

I examine optimal taxes in an overlapping generations economy in which each consumer’s utility depends on consumption relative to a weighted average of consumption by others (the benchmark level of consumption) as well as on the level of the consumer’s own consumption. The socially optimal balanced growth path is characterized by the ModiÞed Golden Rule and by a condition on the intergeneration...

In order to reduce obesity and associated costs, policymakers are considering various policies, including taxes, to change consumers’ high-calorie consumption habits. We investigate two tax policies aimed at reducing added sweetener consumption. Both a consumption tax on sweet goods and a sweetener input tax can reach the same policy target of reducing added sweetener consumption. Both tax inst...

Citation: Devisch I. Food taxes: how likely are likely effects? International Journal of Health Policy and Management 2013; 1: 241. *Corresponding author: Ignaas Devisch; Email: [email protected] I want to thank Block and Willett (1) for their comments on my paper (2). Their remarks are substantial, thoughtful and they help us to discuss more profoundly one example of a food tax, the tax ...