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Socioeconomic Differences in the Impact of Smoking Tobacco and Alcohol Prices on Smoking in India
Guindon, G. Emmanuel - 2011
The threat posed by smoking to health in India is severe. Already 1 in 5 of all adult male deaths and 1 in 20 of all … adult female deaths at ages 30-69 are due to smoking and India will soon have 1 million smoking deaths a year. Increasing … smoked tobacco in India, are largely untaxed, while cigarettes are taxed at about 40% of retail price, well below the 65 …
Persistent link: https://www.econbiz.de/10013118833
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Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2007
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012778621
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The Right Type of Legislator : A Theory of Taxation and Representation
Mattozzi, Andrea - 2018
We develop a theory of taxation and the distribution of government spending in a citizen-candidate model of legislatures. Individuals are heterogeneous in two dimensions: productive ability in the private sector and negotiating ability in politics. When these are positively correlated, rich...
Persistent link: https://www.econbiz.de/10012928313
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Federal Deductibility of State and Local Taxes : a Test of Public Choiceby Representative Government
Lindsey, Lawrence B. - 2022
This paper considers the impact of federal deductibility on the level and composition of state and local taxes. It also considers the importance of deductibility in determining the vote of state Congressional delegations on the Tax Reform Act of 1986. Particular emphasis should be placed on the...
Persistent link: https://www.econbiz.de/10013324587
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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469
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Taxing Consumption and Other Sins
Hines Jr., James R. - 2007
Throughout American history, the U.S. federal and state governments have imposed excise taxes on commodities such as alcohol and tobacco (and more recently, gasoline and firearms). Rates of such quot;sinquot; taxation, and consumption taxation broadly (including sales taxes and value-added...
Persistent link: https://www.econbiz.de/10012778164
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Tax Simplicity and Heterogeneous Learning
Aghion, Philippe - 2017
We study how strongly individuals respond to tax simplicity and how they learn about the complexities of the tax system. We focus on the self-employed, who can more easily adjust to tax incentives and whose responses directly stem from their own understanding of the tax system. We use new French...
Persistent link: https://www.econbiz.de/10012942708
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How Globalization Affects Tax Design
Hines Jr., James R. - 2010
The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated...
Persistent link: https://www.econbiz.de/10012757962
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Taxing Corporate Income
Auerbach, Alan J. - 2010
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of...
Persistent link: https://www.econbiz.de/10012758140
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Schedule Selection by Agents : From Price Plans to Tax Tables
Luttmer, Erzo F. P. - 2010
Requiring agents with private information to select from a menu of incentive schedules can yield efficiency gains. It will do so if, and only if, agents will receive further private information after selecting the incentive schedule but before taking the action that determines where on the...
Persistent link: https://www.econbiz.de/10012759520