OBJECTIVE To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. DESIGN Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. SETTING The global tax ref...

BACKGROUND This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. METHODS A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital ...

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative welfare concepts proposed in Fleurbaey (2006) to solve the difficulties of comparison between, and aggrega...

Education, Redistributive Taxation and Confidence We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see their ability as high may also like redistributive ta...

This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that encompasses a wide range of behavioral biases such as misperceptions, internalities and mental accounting. We revisit the three pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity taxation to correct externali...

Marshallian consumer surplus (MCS) is generally an inaccurate measure of welfare change because it neglects income effects. Suppose these effects overturn the usual demand response to a price change. Then, the deadweight loss from a distortionary tax or subsidy has the wrong sign, that is, there is a spurious deadweight gain. JEL Classification: D11, D6.

The imposition of taxes on specific consumption goods and services (i.e. excise taxes) not only is a time-honoured activity but also makes common sense: government financing can be combined with other important social goals, in particular the reduction of externalities (costs imposed on other people) by making the taxed goods more expensive. Thus two goals can be attained at the same time, whic...

OBJECTIVE To examine health and economic implications of modifying taxation of alcohol in Australia. DESIGN AND SETTING Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current...

wealth has affected how the very rules of both societies are shaped, and has created disproportionately greater opportunities for those with substantial wealth. This paper considers taxation and philanthropy as possible means for reducing inequality. In analyzing policies on taxation and philanthropy, this paper concludes that despite limitations and unintended consequences, under the current s...

We consider the implications for optimal fiscal policy when taxes are non-distortionary and households are heterogeneous and borrowing constrained. The main result is that optimal policy keeps some households borrowing constrained in order to reduce interest rates on government debt. © 2016 Elsevier B.V. All rights reserved.