This paper shows that there is a presumption that Pareto efficient taxation entails a positive tax on capital. When tax and expenditure policies can affect the market distribution of income, those effects need to be taken into account, reducing the burden imposed on distortionary redistribution. The paper extends the 1976 Atkinson-Stiglitz results to a dynamic, overlapping generations model, co...

Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the ...

The rural revitalization strategy is a major policy decision and plan for comprehensively building modern socialist country in light of China's special national conditions. In recent years, with the continuous implementation promotion various policies such as urbanisation new construction, transformation upgrading agriculture has become one key constraints to construction powerful China. Theref...

At one time, JEAB editorial policy was perceived by some to consist mainly of dogmatically enforcing a Skinnerian interpretation of all findings reported in the journal. Partly in response to that undeserved reputation, the journal explicitly defined itself as the place to publish research on the behavior of individual organisms, and not as a place that encourages any particular theoretical ori...

A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision education for equalisation opportunities rather than income taxation, which only equalizes incomes. We develop framework tax and rules welfarist non-welfarist/equality cases can be transparently compared. show addition policies, progressive taxation also plays role ...

We explore the relationship between welfare regime and climate policy attitudes. The synergy hypothesis suggests that social environmental policies can reinforce each other. Thus, more universal generous state model (i.e., regime) is said to provide especially fertile ground for advancing policies. Using multilevel modeling European Social Survey Round 8 data (including 23 countries in Europe I...

OBJECTIVE To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. DESIGN AND SETTING Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in ...