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A non-trivial portion of traffic fatalities involve alcohol or illicit drugs. But does the use of alcohol and illegal …
Persistent link: https://www.econbiz.de/10011404889
The amendment of the existing excise tax law on tobacco and alcoholic products is the only revenue measure that the Aquino administration has certified as urgent to date. This paper reviews and evaluates the different versions of both houses of the sin tax reform measure. Republic Act (RA)...
Persistent link: https://www.econbiz.de/10011421281
primary basis for continued efforts to restrict youth access to alcohol. It is important to keep in mind, though, that … policymakers have a wide variety of alcohol-control options available to them, and understanding how these policies may complement … alcohol has effects on motor vehicle accidents of any type in New South Wales, despite having large effects on drinking and on …
Persistent link: https://www.econbiz.de/10010333303
This paper uses store-level data on consumer liquor revenues and volume sales in Oregon to estimate the effect of state tax differentials on consumer demand. Liquor privatization in Washington led to higher prices from new taxes. I calculate the impact of tax incidence on tax avoidance using...
Persistent link: https://www.econbiz.de/10011564645
We study experimentally the impact of pre-play social interactions on negotiations. These interactions are often complex. Thus, we attempt to isolate the impact of several of its more common components: conversations, food, and beverages, which could be alcoholic or nonalcoholic. To do this, our...
Persistent link: https://www.econbiz.de/10012018130
We study optimal corrective taxation in the alcohol market. Consumption generates negative externalities that are non …-linear in the total amount of alcohol consumed. If tastes for products are heterogeneous and correlated with marginal … framework and empirically for the UK alcohol market. Welfare gains from optimally varying rates are higher the more concentrated …
Persistent link: https://www.econbiz.de/10012028653
A non-trivial portion of traffic fatalities involve alcohol or illicit drugs. But does substance use—which is linked to … alcohol has a negative effect on the grades of university students. Likewise, there is evidence that marijuana use reduces the …
Persistent link: https://www.econbiz.de/10012120546
changes in fat, protein, alcohol and tobacco consumption, and on diet's diversity during the transition period 1994 - 2004 in …, inflation has a significant impact on alcohol and tobacco consumption, while unemployment significantly impacts only smoking … behaviour. Russian consumers respond to own prices of fat and protein as well as to own prices of alcohol and tobacco but to a …
Persistent link: https://www.econbiz.de/10011912115
The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic variables using a complete demand system. Within this framework we...
Persistent link: https://www.econbiz.de/10011968343
A simulation model consisting of a representative consumer for each Scandinavian country is constructed and calibrated, in which consumers consume two goods: spirits and 'other goods'. Spirits is exposed to cross-border shopping, and the countries engage in tax competition. The equilibrium tax...
Persistent link: https://www.econbiz.de/10011968362