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  1. Tax progressivity and social welfare with a continuum of inequality views
    Erschienen: July 2021
    Verlag:  The Institute of Economics, Zagreb, Zagreb, Croatia

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    ZSS 7
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 11159/6022
    Schriftenreihe: EIZ working papers ; EIZ-WP-21, 03
    Schlagworte: progressivity; regressivity; neutrality; relative inequality; absolute inequality; intermediate inequality
    Umfang: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  2. Excise tax incidence
    the inequity of taxing obesity and beauty
    Erschienen: [2023]
    Verlag:  [Queen's Economics Department], [Kingston, Ontario]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VSP 1853
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Development discussion paper ; 2023-06
    Schlagworte: excise tax; tax incidence; cosmetics; soft drinks; obesity; regressivity; Belize
    Umfang: 1 Online-Ressource (circa 15 Seiten)
  3. Excise tax incidence
    the inequity of taxing obesity and beauty
    Erschienen: 4-2023
    Verlag:  Department of Economics, Queen's University, Kingston, Ontario, Canada

    The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus... mehr

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    The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is given to the taxation of soft drinks and cosmetics. We examine the income distribution and tax revenue impacts using the commodity data from the household expenditure survey by and the effective tax rates expressed as a percentage of the value of the final consumption of each item. As in many developing countries, taxes on alcoholic beverages and tobacco products are found to be regressive. The most regressive excise taxes are on soft drinks and cosmetics. Households across the economy pay more in excise taxes on cosmetics than they do on either alcoholic beverages or tobacco products. Relative to the level of household expenditures, the burden of the excise taxes on cosmetics is highest for households in the lowest quintile of total expenditures. The impact of soft drinks in creating obesity is likely to be much greater for high income households whose total consumption per household is twice that of low-income households.

     

    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/281106
    Schriftenreihe: Queen's Economics Department working paper ; no. 1502
    Schlagworte: excise tax; tax incidence; cosmetics; soft drinks; obesity; regressivity; Belize
    Umfang: 1 Online-Ressource (circa 26 Seiten)