Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus …

tax as an ad valorem tax on room price and assessing optimal tax rates accordingly to their incidence on the price of the …

downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … incidence tend to be qualitatively similar to models where the upstream market is perfectly competitive. However, both over- and …

burden households. We also study the implications of the financial sector's exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks' profits goes together with a larger financial sector, as measured by the …

burden households. We also study the implications of the financial sector’s exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks’ profits goes together with a larger financial sector, as measured by the …

Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large …