commodity (indirect) taxation
Commodity Taxation and Parallel Imports
... of commodity tax ...if commodity taxation is origin ...origin taxation is unambiguously preferable to destination taxation even in a set up where markets are not perfectly ...
25
Commodity Taxation and international Trade in Imperfect Markets
... how commodity taxes should be levied is closely related to the theory of economic integration and international trade ...international commodity taxation has shown that production taxes { but not ...
31
Optimum Commodity Taxation in Pooling Equilibria
... optimum commodity taxation (Ramsey (1927), Diamond and Mirrlees (1971), Salanie (2003)) is a competitive equilibrium which attains an efficient resource ...distortive commodity taxes and the theory ...
14
On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
... optimal commodity taxation in the presence of a nonlinear income tax because, as noted, prior work focuses on the full optimum, in which the income tax is taken to be optimal; also, such work does not ...
20
Optimum Commodity Taxation in Pooling Equilibria
... optimum commodity taxation (Ramsey (1927), Diamond and Mirrlees (1971), Salanie (2003)) is a competitive equilibrium which attains an e¢ cient resource ...distortive commodity taxes and the theory ...
22
Tacit Collusion under Destination- and Origin-Based Commodity Taxation
... In our two-country, two-firm model, the national product markets are of equal size and the costs of production for both firms are equal. The only asymmetry thus derives from exogenous differences in national VAT rates in ...
29
Direct versus Indirect Taxation: The Design of the Tax Structure Revisited
... income taxation does not need to be supplemented by commodity taxation: any second best optimum can be achieved by income taxation ...for commodity taxation must thus rest on a ...
30
Optimum Commodity Taxation with a Non-Renewable Resource
... optimal taxation be modi- fied in presence of non-renewable resources? Under the standard assumptions made in the non-renewable resource extraction and the OCT literatures, it turns out that a non- renewable ...
61
Commodity taxation and regulatory competition
... The comparison of the estimates in column [1] with the 2SLS/GMM estimates in Tables 1 and 2 shows that cultural closeness does not explain a relevant portion of the correlation between social preferences and regulation. ...
51
Commodity taxation and regulatory competition
... and commodity tax rates between two trading partner countries using a general equilibrium setup where destination- based consumption taxes finance public good provision and regulation influences the number of ...
52
Preference for Income Taxation with Several Heterogeneous Consumers
... income taxation has been proven for the case of several heterogeneous ...the commodity tax belongs to the feasible set de fi ned by the income ...the commodity tax rate adjusts depending on the number ...
10
Market Power and the Laffer Curve
... Our focus on commodity taxation differs from earlier work in two regards. First, we are able to provide empirical evidence for imperfectly competitive markets in an environment where the nature of strategic ...
57
Regional integration and commodity tax harmonization
... In a closed economy, a commodity tax drives a wedge between the producer price and the consumer price; in open economies, intercountry differences in commodity taxation can induce [r] ...
50
The Balance between Specific and Ad Valorem Taxation
... specific taxation; and indeed the possibility arises in these models that one might wish to impose different specific and ad valorem taxes on each variant, instead of applying a common tax structure to ...
37
COMMODITY INDEX INVESTING AND COMMODITY FUTURES PRICES 1
... of commodity price indexes changes as futures contracts ...particular commodity are sold and more distant futures contracts are ...each commodity futures market, and these are summarized in Table ...
69
Commodity Prices in the Presence of Inter-commodity Equilibrium Relationships
... inter- commodity equilibrium (ICE) ...traditional commodity pricing models. In particular, we find a cross-commodity feedback effect where the convenience yield of a certain commodity is ...
50
Research on Application of Reptilian Technology in Tax Inspection
... national taxation bureau, Fuzhou national taxation bureau and Wuhan local taxation bureau of chemical industrial zone, which used crawler technology to capture tax-related information and recover ...
6
Modelling the Effects of Immigration on Regional Economic Performance and the Wage Distribution: A CGE Analysis of Three EU Regions
... Each production activity is based in either the rural or urban part of the region and produces one or more commodities in fixed proportions per unit of activity (shown by activity row entries in the commodity ...
39
The present significance of commodity exchange trading in the conditions of the current world economy
... the most important institutions changing money of small investors into physical capital, will not (and usually must not) invest financial resources entrusted to their care in low quality (in this case illiquid) assets, ...
6
Consent as a Commodity
... philosopher undertakes to recover and pro- tect and preserve the innocence and sense of wonder of the child, in the course of a long training whose point is to render th[r] ...
18