This paper concerns income taxation, commodity taxation, production taxation and public good provision in a multi-jurisdiction framework with transboundary environmental damage. We assume that each jurisdiction is large in the sense that its government is able to influence the world-market producer price of the externality-generating commodity. The decision-problem facing the government in each...

AIMS To determine the most prominent individual and interpersonal triggers to quit smoking in China and their associations with sociodemographic characteristics. METHODS Data come from Waves 1-3 (2006-2009) of the International Tobacco Control (ITC) China Survey, analysed cross-sectionally as person-waves (N=14,358). Measures included sociodemographic and smoking characteristics. Those who qu...

The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users....

Health policy will be a major issue in Britain’s next general election. The Labour government is committed to a substantial increase in funds for the National Health Service (NHS) and has eliminated tax relief for private health insurance. The Conservative Opposition party favors subsidizing private health insurance, though it has pledged to match the government’s funding increases for the NHS....

AIM   Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms. ME...

This paper focuses on the derivation of taxation mechanisms for improving system-level behavior in congestion games with unknown price-sensitive users. Here, a taxation mechanism represents a general rule for assigning local taxation functions to edges in a given network, e.g., Pigovian taxes or marginal-cost taxes. Recent results have identified taxation mechanisms that lead to optimal system-...

As populations age, countries across the globe are dealing with issue of how to fund retirement consumption for their workers. The design Social Security programs is more difficult when country also exhibits an informal economy where workers avoid taxation government and not entitled its benefits. In this paper, I study example Chile–a that transitioned from a pay-as-you-go system private, indi...

Cost Utility Analysis (CUA) and Cost Benefit Analysis (CBA) are methods to evaluate allocations of health care resources. Problems are raised for both methods when income taxes do not meet the first best optimum. This paper explores the implications of three ways that taxes may fall short of this ideal. First, taxes may be distortionary. Second, they may be designed and administered without ref...

The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theor...