We examine the implications of using hedonic regressions of house values as the basis for property tax assessment in … value). We find that it is possible to assign approximately 80% of houses nationally within the correct tax valuation band … greatest means (highly skilled professionals and high income earners), so a tax assessment system based on this type of …

A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The … emissions from international aviation by 0.8%. This is because the imposed tax is probably small relative to the air fare. A …, while other destinations may see international arrivals rise. If the tax is only applied to the European Union, EU tourists …