a r t i c l e i n f o We extend the model by Behrens et al. to the case of non-cooperative commodity taxation and investigate the impacts of tax harmonization and changes in tax principle on equilibrium tax rates, industry location, and welfare. Since our setup features internationally mobile firms, trade frictions, and asymmetric country sizes, it offers a convenient framework within which to ...

Utilizing the Consumer Expenditure Survey and state-level variation in taxes, this study nds that prices for most models of new cars shift by more than the amount of a sales tax. The evidence of an overshifting of prices o ers support for the recent models of tax incidence in imperfectly competitive markets. The results also suggest that changes in the after-tax interest rate have o setting e e...

Utilizing the Consumer Expenditure Survey and state-level variation in taxes, this study nds that prices for most models of new cars shift by more than the amount of a sales tax. The evidence of an overshifting of prices ooers support for the recent models of tax incidence in imperfectly competitive markets. The results also suggest that changes in the after-tax interest rate have oosetting eee...

OBJECTIVE To model the overall and income specific effect of a 20% tax on sugar sweetened drinks on the prevalence of overweight and obesity in the UK. DESIGN Econometric and comparative risk assessment modelling study. SETTING United Kingdom. POPULATION Adults aged 16 and over. INTERVENTION A 20% tax on sugar sweetened drinks. MAIN OUTCOME MEASURES The primary outcomes were the overa...

One of the important problems facing jurisdictions in an open economy is tax competition. This problem arises when the tax base is mobile among jurisdictions, in particular when they use source-based taxes on capital income to finance their public expenditure. Stigler ( 1957 ) was among the first to recognize the nature of this problem. If the tax base is mobile among jurisdictions, each jurisd...

I use data from the 1994 Consumer Expenditure Survey as well as other sources to measure the distributional impact of green tax reforms and consumption tax reforms using both annual income and lifetime income approaches to rank households. A modest tax reform in which environmental taxes equal to 10% of federal receipts are collected has a negligible impact on the income distribution when the f...

Tax is one of the most important instruments in development a country. This because budget and government operations have heavy dependence on taxes. However, at this time, ratio tax revenue Indonesia relatively small. course will bad impact country's development, given expenditure whose contribution getting bigger. The lack caused by public awareness paying taxes rampant corrupt practices that ...