While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would consolidate the existing family tax system, which clearly fails in terms of both fairness and disincentiv...

OBJECTIVES The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in ...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. This paper provides an updated overview of tax incentives for...

1 Prabhat Jha ([email protected]), Centre for Global Health Research, St Michael’s Hospital, University of Toronto, Canada, 2 University of Illinois, Chicago, US, 3 Propel Centre for Population Health Impact, University of Waterloo, Canada, 4 American Cancer Society, Atlanta, US, 5 National Institute of Public Finance and Policy, New Delhi, 6 Ministry of Health and Family Welfare, Government of India...

In this paper, we investigate a dual class of bi-polarization indices, namely rank-dependent bipolarization indices. We show that these indices may be characterized with the generalized positional transfer sensitivity property. We find necessary and sufficient conditions in order to identify bipolarization-reducing marginal tax reforms. Precisely, we propose inverse positional dominance criteri...

Many municipal governments in developing countries are experiencing serious difficulties in dealing with the rapid growth of population in cities. Catalysed through processes of globalisation, the growth of cities, especially the so-called mega-cities , has not been matched by investments in infrastructure like roads and power due to the inability of local government organizations to collect ad...