1Department of Research and Studies, Ministry of Health, Muscat, Oman. Received: 07/01/03; accepted: 20/10/03 ABSTRACT We carried out a cross-sectional survey to study the prevalence and the characteristics of current and former smoking among Omani adults. Crude prevalence of current smoking was 7.0% (males 13.4%, females 0.5%); 2.3% were former smokers. The overall highest prevalence of curren...

The impact of fiscal activity on human capital formation has often been analyzed with regard to the expenditure side of the budget, i.e. the subsidization of (higher) education. Recent contributions have increasingly focused on the effect of taxation on human capital accumulation. Less attention is given to the simultaneous effect of both subsidization and taxation on human capital accumulation...

BACKGROUND Tobacco consumption is a major risk factor for morbidity and mortality. The Saudi Ministry of Health started a national tobacco control program in 2002 with increased and intensified efforts after joining the World Health Organization Framework Convention for Tobacco Control in 2005. METHODS In order to assess the status of tobacco consumption in the Kingdom of Saudi Arabia (KSA), ...

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

Taxation has been suggested as a possible preventive strategy to address the serious public health concern of childhood obesity. Understanding the public's viewpoint on the potential role of taxation is vital to inform policy decisions if they are to be acceptable to the wider community. A Citizens' Jury is a deliberative method for engaging the public in decision making and can assist in setti...

Two policy instruments for the banking sector are investigated, namely systemic risk taxation and constructive ambiguity about bailout policy. Bailout expectations can induce moral hazard in the form of excessive risk taking by banks. Systemic risk taxation induces banks to prefer uncorrelated investments, leading to lower systemic risk formation. Constructive ambiguity generates uncertainty ab...

Double taxation treaties are intended to eliminate double taxation, thereby encouraging FDI, and prevent tax evasion, which previous literature argues will have a negative effect on FDI. Using a segmented data set and matching econometrics, I show that double taxation treaties have no effect on FDI from developed to less developed countries and substantiate why: Developed countries unilaterally...

This paper shows that in a one-sector real business cycle model with strong increasing returns in production, progressive taxation of labor income can stabilize the economy against sunspot ‡uctuations, even when the capital tax schedule is ‡at. This result is consistent with the U.S. tax code in which labor-income taxation is more progressive than capital-income taxation.