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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/10012461078

Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation

Kotlikoff, Laurence J. - 2005

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/10012466840

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/10012453435

Financiers vs. Engineers : Should the Financial Sector be Taxed or Subsidized?

Philippon, Thomas - 2007

I study the allocation of human capital in an economy with production externalities, financial constraints and career choices. Agents choose to become entrepreneurs, workers or financiers. Entrepreneurship has positive externalities, but innovators face borrowing constraints and require the...

Persistent link: https://www.econbiz.de/10012465087

Federal Deductibility of State and Local Taxes : A Test of Public Choiceby Representative Government

Lindsey, Lawrence B. - 1987

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/10012476776

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023

We collect detailed data on U.S. state personal income, corporate, sales, cigarette, gasoline, and alcohol taxes over the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax policy has changed over time, within and across states....

Persistent link: https://www.econbiz.de/10014287368

Technology and Local State Capacity : Evidence from Ghana

Dzansi, James; Jensen, Anders; Lagakos, David; Telli, Henry - National Bureau of Economic Research - 2022

This paper studies the role of technology in local-government tax collection capacity in the developing world. We first conduct a new census of all local governments in Ghana to document a strong association between technology use and property tax billing, collection and enforcement. We then...

Persistent link: https://www.econbiz.de/10013191018

Programming FPGAs for Economics : An Introduction to Electrical Engineering Economics

Cheela, Bhagath; DeHon, André; Fernández-Villaverde, … - National Bureau of Economic Research - 2022

We show how to use field-programmable gate arrays (FPGAs) and their associated high-level synthesis (HLS) compilers to solve heterogeneous agent models with incomplete markets and aggregate uncertainty (Krusell and Smith, 1998). We document that the acceleration delivered by one single FPGA is...

Persistent link: https://www.econbiz.de/10013191031

Globalization and Factor Income Taxation

Bachas, Pierre; Fisher-Post, Matthew H.; Jensen, Anders; … - National Bureau of Economic Research - 2022

How has globalization affected the relative taxation of labor and capital, and why? To address this question we build and analyze a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government revenue...

Persistent link: https://www.econbiz.de/10013172119

Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?

Fullerton, Don - 1985

When tax rates vary by asset, a "hidden" industrial policy may aid industries that invest in a certain mix of assets. In this paper, we examine whether differential use of depreciable assets gives rise to differential tax treatment of high technology industries relative to other industries....

Persistent link: https://www.econbiz.de/10012477482

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