The threat of steep tax hikes has torpedoed the debate over national health insurance. Yet according to our calculations, the current tax-financed share of health spending is far higher than most people think: 59.8 percent. This figure (which is about fifteen percentage points higher than the official Centers for Medicare and Medicaid Services [CMS] estimate) includes health care-related tax su...

The direct association between air pollution and morbidity and mortality rates has been proved. This major environmental risk factor has been mainly due to extensive use of fossil fuels. Increasing pollution caused by fossil fuels can threaten human health. This study simulated the effect of green taxes on Iran’s health indicators, i.e., mortality and morbidity. We used a Computable General Equ...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

ABSTRACT Coca-Cola is one of the most recognized brands in world. The multinational corporation, based Atlanta, GA, has subsidiaries around globe. In 2021, lost a $3 billion lawsuit U.S. Tax Court related to transfer pricing and its syrup subsidiaries. This case study examines issue for use Advanced Accounting courses. It can also be used apply ethical frameworks accounting decisions. After com...