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gradient in smoking, but this mechanism has scarcely been explored empirically. Subjective scales were introduced in the 2008 … test the associations between preferences and education and between preferences and smoking. Second, nested logistic models … were built to investigate the mediating role of preferences in the educational gradient in smoking, with an econometric …
Persistent link: https://www.econbiz.de/10010706492
Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border...
Persistent link: https://www.econbiz.de/10010706767
This paper analyses whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation’s rate of the...
Persistent link: https://www.econbiz.de/10010708536
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...
Persistent link: https://www.econbiz.de/10010708584
In this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the...
Persistent link: https://www.econbiz.de/10011073073
Persistent link: https://www.econbiz.de/10010861402
Persistent link: https://www.econbiz.de/10010861439
European health care systems are facing diverse challenges. In health policy, strong primary care is seen as key to deal with these challenges. European countries differ in how strong their primary care systems are. Two groups of traditionally weak primary care systems are distinguished. First a...
Persistent link: https://www.econbiz.de/10010861491
This article examines the link between restrictions on the number of physicians and general practitioners' (GPs) earnings. Using a representative panel of 6016 French self-employed GPs over the years 1983-2004, we estimate an earnings function to identify experience, time and cohort effects. The...
Persistent link: https://www.econbiz.de/10010861495
Persistent link: https://www.econbiz.de/10010905028