Excise tax
No Longer Left to Their Own Devices: Evaluating the Non-Traditional Medical Device Excise Tax
... the tax argue that the “windfall” effect will be negligible for several ...the tax will be imposed are disproportionately used by Medicare patients because they address the consequences of ...Medical-Device ...
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Internal Excise Tax in Albania - a Comparative Study of the Region
... of tax and at the status of Albanian integration to ...the excise tax. This tax is considered one of the most important taxes that create high rate of income in the budget of the ...a ...
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The Impact of Cigarette Excise Tax Policy on Tobacco Market and Clove Market in Indonesia
... and excise tax policies on tobacco products included clove cigarettes or kretek ...this tax were considered capable to decrecrease the consumption of tobacco products (Jeremy, 2010), (Jiménez-Ruiz et ...
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The Welfare Economics of an Excise Tax Exemption for Biofuels
... A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax credit and the interaction effects with a price contingent farm subsidy. Using the U.S. ethanol ...
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On Capturing Oil Rents With a National Excise Tax
... we see that the numbers needed in order to make such estimates are the shares of the world's total oil consumption consumed and produced in the country of interest, and the long run elas[r] ...
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The relation between cigarette taxes and older adult smoking in Zhejiang and Gansu: what happened following the 2009 Chinese Tax adjustments?
... Cigarette tax rate on the particular cohort was constructed in two ...value-added tax (VAT = ...the excise tax rate according to the allocation ...the excise tax rate at the ...
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Why and how to tax cigarettes
... an excise tax on cigarettes should fulfi l, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette ...
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Value added tax evasion and excise duty fraud on fuel market in the Czech Republic
... added tax, excise tax and the legislation concerning ...is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly ...
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Goods & Services Tax: A Way to Tax Reforms in India
... indirect tax that combines of several indirect taxes including vat tax, services tax, central Excise tax, customs tax ...single tax on all goods and ...
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Tobacco Control Laws and Pediatric Asthma
... This study leverages nationally representative survey information from many states over 5 years to emphasize the need for legislative efforts aimed at restricting tobacco use to improve population health. However, ...
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Strategies to Promote Advanced Telecommunications Capabilities
... See NARUC, Resolution Supporting Access to Advanced Communications for Schools and Libraries and Rural Health Care Providers and Use of the Telephone Excise Tax to Fund these P[r] ...
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An integrated system of CO2 reduction policies for Environmental Liberals
... 25 For the excise tax, the mechanism is to calculate and internalise the costs of externalities. In theory, this mechanism works fine. In practice however, calculating the exact externality costs can be ...
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A strategic tax mechanism
... standard excise tax policy): the winner of the auction becomes more efficient than the rival firm and, as a result, has a high incentive to violate a collusive ...standard excise tax ...the ...
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'A major lobbying effort to change and unify the excise structure in six Central American countries': How British American Tobacco influenced tax and tariff rates in the Central American Common Market
... an excise tax system that best fitted its ...an excise system that benefited it rather than its competitors, and other anti-competitive mea- sures ...
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Selected aspects of taxation of cigarettes in the EU member states
... The EU member states growing tobacco prefer the ad valorem cigarettes taxation way. The specific part of excise duty is on the limit of the set minimum in these states. We find out, during the comparison of ...
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Excise Duty Gap on Cigarettes
... balance tax policy and effective tax collection, ensure that regulations work, the penalties are adequate, develop an enforcement strategy, provide adequate financial resources for law enforcement ...
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A Cultural Perspective on American Tax Policy
... First, and most significantly, our historical review reveals that the shift from federal reliance upon excise taxes and tariff duties to the individual income tax as the[r] ...
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Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic
... Ceny se tedy změnily téměř u všech zkoumaných značek cigaret, avšak u levnějších bylo zvýšení menší než u dražších značek cigaret, pokud pomineme značky cigaret, u kterých je nu[r] ...
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Report drawn up on behalf of the Committee for Finance and Budgets on the proposal from the Commission of the European Communities to the Council (Doc 4/72 III) for a directive on a harmonized excise duty on wine EP Working Document, Document 1972 1973 157/72, 26 March 1973
... c Offsetting reductions in tax revenue resulting from the general harmonization of excise duties by an excise duty on wine In view of the meagre revenue produced by an excise duty on win[r] ...
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A study on impact of goods & service tax on banking sector: an analytical sight
... of excise duty and service tax paid on procurement of qualifying goods and services which are used for provision of output ...input tax credit of State VAT paid on any goods procured by ...
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