AIM   Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms. ME...

This paper focuses on the derivation of taxation mechanisms for improving system-level behavior in congestion games with unknown price-sensitive users. Here, a taxation mechanism represents a general rule for assigning local taxation functions to edges in a given network, e.g., Pigovian taxes or marginal-cost taxes. Recent results have identified taxation mechanisms that lead to optimal system-...

Emergency surgeon: “ last of the mohicans” 2014-2016 editorial policy WSESWJES: position papers, guidelines, courses, books and original research; from WJES impact factor to WSES congress impact factor Fausto Catena, Frederick Moore, Luca Ansaloni, Ari Leppäniemi, Massimo Sartelli, Andrew B Peitzmann, Walt Biffl, Federico Coccolini, Salomone Di Saverio, Belinda De Simone, Michele Pisano and Ern...

Abstract A welfare state’s tax system does not solely redistribute from rich to poor (vertical) but also between family types (horizontal). Different of families are treated differently due gendered (de)familialization policies in the code, such as joint filing for spouses or single-parent relief. In this study I aim examine system’s modification horizontal income inequality six most prevalent ...

The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theor...

Research background: Having a similar background before the 1990, ex-communist countries in Europe started to differentiate one from another terms of social and economic development. Nowadays, many aspects socio-economic environment, differences between them are significant. There factors be considered when analysing patterns evolution each country is taxation. The level taxation can lead struc...

In The Myth of Ownership-Taxes and Justice, Liam Mur-phy and Thomas Nagel (2002) launch an attack against a straw man, the economist who believes that taxation should minimally interfere with property rights and should seek to preserve the market distribution of wealth and income. Instead they propose an approach that focuses on the consequences of any form of public intervention for the distri...

 Taxation is one of the significant phenomena in any economy as it not only generates revenues for existing government, but also serves as a fiscal tool and stabilization policy. One of the main types of taxation is the petroleum tax which accounts for more than 30% of revenue for developed countries and more than 85% for developing economies. This work focuses on petroleum producing giants in ...