abstract tax is one of the main sources of financing government budget. therefore, having a clear picture about the attainable amount of taxes are not only necessary for optimal allocation of scarce resources for tax collection, but also helps the government to develop precise tax collection programs .in this article, the structural features of the tax revenues series have first been examined i...

The consumption of sugar-sweetened beverages has been linked to risks for obesity, diabetes, and heart disease1-3; therefore, a compelling case can be made for the need for reduced consumption of these beverages. Sugar-sweetened beverages are beverages that contain added, naturally derived caloric sweeteners such as sucrose (table sugar), high-fructose corn syrup, or fruit-juice concentrates, a...

We examine the impact of balanced-budget consumption taxes on the existence of expectations-driven business cycles in two-sector economies with infinitely-lived households. We prove that, whatever the relative capital intensity difference across sectors, aggregate instability can occur if the consumption tax rate is not too low. Moreover, we show through a numerical exercise based on empiricall...

The French have an extensive system of food regulations that favors small, local, “traditional” producers. There is even a word for this Gallic preference for taking local geography seriously, terroir. We argue that the modern French concept of terroir, along with many of the anti-competitive regulations that emerged to support it at the beginning of the twentieth century, can be partly explain...

Beer Industry Myth: Forty‐four percent of the retail price of beer is now consumed by taxes. Consumer and Public Health Reality: The ʺ44 percentʺ calculation deceptively includes sales tax, federal income and payroll taxes, state and local income, payroll and other levies. The federal excise tax on beer amounts to only about a nickel per drink ‐‐ less than seven percent of the average price of ...

Cigarette smuggling reduces the price of cigarettes, thwarts youth access restrictions, reduces government revenue, and undercuts the ability of taxes to reduce consumption. The tobacco industry often opposes increases to tobacco taxes on the claim that greater taxes induce more smuggling. To date, little is known about the magnitude of smuggling in the Philippines. his information is necessary...

There is an old and popular adage that characterizes Mexico as a “two-country” country: one rich, modern and prosperous, and another poor, anachronistic and informal. Today the first generates about 25 per cent of the –formalemployment and 40 percent of GDP, while the second generates more than 40 percent of mostly informalemployment and contribute with less than 25 per cent to GDP2. What is mo...

We re-examine the destabilizing role of balanced-budget fiscal policy rules based on consumption taxation. Using a one-sector model with infinitely-lived households, we consider a specification of preferences derived from Jaimovich (2008) [14] and Jaimovich and Rebelo (2009) [15] which is flexible enough to encompass varying degrees of income effect. When the income effect is not too large, we ...