English Abstract: Waste management can be financed through user charges, in the form of fees related to the amount of waste produced. Such fees would lead to positive effects for local public finance as well as for the environment. In Italy waste management is instead financed through a local...

Italian Abstract: Il lavoro esamina l'applicazione dell'imposta di soggiorno nei Comuni italiani, evidenziando il legame tra la sua diffusione e i flussi turistici e analizzando il relativo gettito. L'anno preso come riferimento è il 2016. I Comuni che fino a quella data avevano introdotto il...

The Constitution (One-Hundred and Twenty-Second Amendment) Bill, 2014 currently pending consideration of the Parliament seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this Amendment Bill, in terms of its “Statement of Objects...

As the name suggests, “Consignment Taxes” imply taxes on consignment. In India these are also colloquially understood as taxes on ‘stock-transfer' of goods which is how most consignment of goods are effected in the country. These essentially relate to movement of goods from one territory...

In this paper, we model a federal economy where perfectly mobile labour supply is taxed on an ad valorem basis by the federal as well as lower-level (state) governments. We find that either under- or overtaxation occurs, under similar conditions as in Keen and Kotsogiannis (2002, 2004). However,...

This contribution investigates the form and content of a new and updated European Union (EU) legal framework intended to regulate third-country import pipelines for gas, including the ‘upstream' component of the Nord Stream 2 pipeline. The article will first set the scene and examine the...

Has a $5.00 shipping fee ever made you second guess an online purchase? What about a sales tax? Apparently, our Supreme Court Justices pay no mind to the latter. South Dakota v. Wayfair annihilates the concept of tax-free online shopping and allows the states to compel online companies meeting...

Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus sugar intake. This research is the first to get closer to the aim of the policy by evaluating the effect of the soda tax introduced in Berkeley in 2015, focusing on its effect on...

The United States Internal Revenue Code has had a tax deduction for the design of energy efficient public or commercial buildings since 2005. However, this tax break has always been a short-term provision, extended near year end for a year or two at a time, largely because of budget exigencies...

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequality is...