This paper goes beyond traditional political budget cycles studies by considering the impact of the election calendar on the composition of tax revenue (direct taxes versus indirect taxes) rather than on the global level. We develop a theoretical model, based on Drazen and Eslava (2009) to predict how the taxation structure will be modified during election years. Using a panel of 58 developing ...

It is argued that from the viewpoint of efficiency, agriculture should not be taxed relative to other sectors, and neither should it be favored. Nevertheless, developing countries have traditionally taxed the agricultural sector while developed countries have protected it, and both have incurred efficiency losses. Based on Schiff and Valdes (1992), it was shown that the taxation of agriculture ...

The issue addressed in this paper is the optimal taxation of incomes earned tn the home economy, and of incomes earned abroad, when people can migrate. As a preliminary, the optimal taxation of home incomes when there is migration and no taxation of foreign incomes, is discussed. Then in a more general setting, we deal with optimal taxation of different kinds of labour when another kind of labo...

This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, budget policies in Kuningan District. uses monthly data from 2015-2019 with 60 numbers observations total. Using structural equation modeling partial least square (SEM-PLS), this found that directly affected growth. Neither does PAD affect nor mediate indirect effect t...

BACKGROUND Diabetes is a costly and debilitating disease. The aim of the study is to quantify the individual and national costs of diabetes resulting from people retiring early because of this disease, including lost income; lost income taxation, increased government welfare payments; and reductions in GDP. METHODS A purpose-built microsimulation model, Health&WealthMOD2030, was used to estim...

BACKGROUND Long term illness has far reaching impacts on individuals, and also places a large burden upon government. This paper quantifies the indirect economic impacts of illness related early retirement on individuals and government in Australia in 2009. METHODS The output data from a microsimulation model, Health&WealthMOD, was analysed. Health&WealthMOD is representative of the 45 to 64 ...

In the Benelux countries, value-added tax (VAT) revenue is a significant source of fiscal revenue, and for that reason, it plays an extremely important role in creating policy this group countries. Value-added type sales taxes all stages sales, from producer to final consumer. This form taxation satisfies both non-fiscal goals has dominant position systems modern states. The aim paper is, based...

BACKGROUND Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to...

there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...