The study attempts to estimate the demand for cigarettes in Tanzania and presents simulation results on the effect of the cigarette excise tax on smoking participation, government revenue, and related topics. After briefly summarizing the magnitude and spread of cigarette consumption in the country, the paper reviews some empirical estimates from African and other countries. The 2008 Tanzanian ...

Literature in tax avoidance indicates that the proceeds of tax avoidance can be invested on production affairs, which in turn enhance the future expected cash flow, thereby reducing the cost of equity. Based on this reasoning, the present study aims to examine whether tax avoidance is associated with the cost of equity with emphasis on the moderating effect of outside monitoring. To calculate t...

This paper aims to estimate the consequences of an additional 20% tax on sugar-sweetened beverages (SSBs) on health and health care expenditure. Participants were adult (aged > = 20) Australians alive in 2010, who were modelled over their remaining lifetime. We used lifetable-based epidemiological modelling to examine the potential impact of a 20% valoric tax on SSBs on total lifetime disabilit...

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

SINCE THE PASSAGE of California’s Proposition 13 in 1978, tax and expenditure limitation measures (TELs) have been widely used for altering the revenue systems of state and local governments (Joyce and Mullins 1991). Oregon’s Ballot Measure 5, a TEL passed in 1990, provides an opportunity to (1) identify some of the effects of a TEL on local governments and (2) examine how local officials try t...

In this paper we analyze the effect of increasing labor (i.e. graduates’/academics’) and student mobility on net tax revenues when revenuemaximizing governments compete for human capital by means of income tax rates and amenities offered to students (positive expenditure) or rather tuition fees (negative expenditure). We demonstrate that these instruments are strategic complements and that incr...

It can be stated that the state has turned to non-financial functions of taxation with tax expenditure practices, abandonment of a part current period collection. Purpose expenditures explained by aim improving macroeconomic indicators such as economic growth, stability, efficiency in resource distribution and ensuring fair income distribution. Tax are generally incurred exemptions, exempt...

This paper applies the technique of Granger Causality to determine the relationship between total government expenditures and total tax revenue using annual revised estimates. The analysis discovers a firm unidirectional effect from expenditure to revenue suggesting the preference of controlling the spending decisions to reduce the tax revenue-expenditure deficit.