This study trying to analyze the determination of WP EMKM fulfill taxation obligation. consists three independent variables and one dependent variable. The in this are understanding tax regulations, officer services, perceptions indirect counter-achievement. variable is research uses a survey method with as respondents already have id number. results data analysis show that knowledge taxes, off...

ICMS is a value-added tax and the most important in Brazil terms of revenue. This paper investigates technical feasibility impact reform to ICMS. The aim twofold, on one hand, modernize redress some current flaws neutrality, simplicity transparency and, other, reduce its regressivity, increase redistribution, poverty positively social welfare (without loss revenue). A static behavioral microsim...

Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this we...

In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and add...

This paper concerns income taxation, commodity taxation, production taxation and public good provision in a multi-jurisdiction framework with transboundary environmental damage. We assume that each jurisdiction is large in the sense that its government is able to influence the world-market producer price of the externality-generating commodity. The decision-problem facing the government in each...

AIMS To determine the most prominent individual and interpersonal triggers to quit smoking in China and their associations with sociodemographic characteristics. METHODS Data come from Waves 1-3 (2006-2009) of the International Tobacco Control (ITC) China Survey, analysed cross-sectionally as person-waves (N=14,358). Measures included sociodemographic and smoking characteristics. Those who qu...

The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users....

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-...