abstract tax is one of the main sources of financing government budget. therefore, having a clear picture about the attainable amount of taxes are not only necessary for optimal allocation of scarce resources for tax collection, but also helps the government to develop precise tax collection programs .in this article, the structural features of the tax revenues series have first been examined i...

The regressive nature of consumption taxes poses a challenge to partisan theory. Using data for up to 20 OECD countries in the period 1970-2003 this article aims to explore the question of whether the idea that social democratic governments typically have to compromise on policy goals and core constituency interests to make themselves more appealing to the median voter necessitates the use of r...

this paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on kse. this paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than...

This study summarizes the empirical literature on fat taxes and thin subsidies to assess their efficiency and efficacy as instruments of public policy to control obesity. Three specific types of taxes are studied in the literature: food group taxes; nutrient taxes; and nutrient index taxes. Anumber of studies use food expenditure data to assess the impact of various taxes on obesity and therefo...

considerable indirect taxes are obtained to finance different expenditures of governments. the indirect taxes have different and to somewhat contrary effects in the economy. this paper investigates on the effects of the indirect taxes on sectors’ products to finance the government expenditures. using an input-output analysis, the effects of this policy on the cost-push price inflation and emplo...

the regressive nature of consumption taxes poses a challenge to partisan theory. using data for up to 20 oecd countries in the period 1970-2003 this article aims to explore the question of whether the idea that social democratic governments typically have to compromise on policy goals and core constituency interests to make themselves more appealing to the median voter necessitates the use of r...