tax-subsidy combination on different food groups. Using the methods derived from marginal tax reform theory, a formal … and approximate welfare measures of prices changes caused by a tax-subsidycombination. The distributional characteristics … reveal that many of the food groups target by a fat tax are consumed in greater concentration by low-income households than …

. The fat tax is based on the saturated fat content of fooditems while the thin subsidy is applied to select fruit and … vegetbale items. The policy is designed to be revenue neutral so that the subsidy exactly offsets the revenue from the fat tax … policy. Results show that while the fat tax decreases saturated fat intake, consumption of other important nutrients is also …

tax-subsidy combination on different food groups. Using the methods derived from marginal tax reform theory, a formal … and approximate welfaremeasures of prices changes caused by a tax-subsidy combination. The distributional characteristics … reveal that many of the food groups targeted by a fat tax are consumed in greater concentration by low-incomehouseholds than …

Environmental policies with output-based refunding of the revenues effectively combine a tax on emissions with a … subsidy to output. Three similar forms exist: tradable performance standards, an emissions tax with rebates, and tradable … tax reduces the incentive to abate, nor will marginal abatement costs be equalized if costs differ. These results hold in …

Political pressure often exists to earmark environmental tax revenues or permit rents to the industry affected by the … tax with market-share rebates, and tradable permits with output-based allocation. All three policies effectively combine a … tax on emissions with a subsidy to output. The result is a shifting of emissions control efforts toward greater emissions …

regulators that have been more successful in promotingtheir versions of what accounting theory should be, which place a … questionmark on the legitimacy of current day accounting theory. This thesis aims todelve deeper into the foundational philosophies … conceptual framework became the basis upon whichaccounting theory is based. However, many accounting scholars are openlycritical …