BACKGROUND The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. OBJECTIVE This paper aims to de...

HE U.S. Congress has recently passed historic legislation that revises the fundamental structure of U.S. income tax law. Promoters of this legislation hope that the new tax system will encourage more productive use of economic resources and faster economic growth. Economists disagree very little about the general objectives of tax refor-m. The new law, however, has drawn significant criticism, ...

HE U.S. Congress has recently passed historic legislation that revises the fundamental structure of U.S. income tax law. Promoters of this legislation hope that the new tax system will encourage more productive use of economic resources and faster economic growth. Economists disagree very little about the general objectives of tax refor-m. The new law, however, has drawn significant criticism, ...

No public policy issue is more important than the structure and level of taxes. Governments have fallen because of tax reform. Proposals to extend the value-added tax (VAT) or increase its rates have caused po liti cal agitation in many countries, including Ec ua dor and Mexico. In many less-developed countries, a shortage of funds impedes development eff orts, yet attempts to increase tax reve...

in this paper modeling and forecasting of revenue of taxes in fifth development plan is investigated based on a special structure of nonlinear neural networks. the time series of taxes which are studied in this research are related to total tax, direct tax, indirect tax, companies’ tax, income tax, wealth tax, and import tax. based on the correlation dimension estimation technique, the structur...

The tax-2 and tax-4 genes of C. elegans encode two subunits of a cyclic nucleotide-gated channel that is required for chemosensation, thermosensation and normal axon outgrowth of some sensory neurons. Here we show that, in tax-2 and tax-4 mutants, young larvae have superficially normal axons, but axon outgrowth resumes in inappropriate regions in late larval stages. Using a temperature-sensitiv...