How socially just are taxes on air travel and ‘frequent flyer levies’?

Food Taxes: How Likely Are Likely Effects?

food taxes: how likely are likely effects?

How Effective are Emission Taxes

*Ishikawa: Hitotsubashi University, Kunitachi, Tokyo 186-8601, Japan. Fax: 81-42-580-8195; E-mail: [email protected]. Kuroda: Nagoya Gakuin University, Seto, Aichi 480-1298, Japan. Phone: 81-561-42-0350; E-mail: [email protected]. We are grateful to an anonymous referee, seminar participants at Nagoya Gakuin University and RIETI and the participants of Kobe COE One-Day Conference on Labor M...

Personal air and car travel – just don ’ t do it !

Greenhouse gas emissions from personal transport have risen steadily in the UK and most other countries of the EU. Yet surprisingly little is known about who exactly is contributing to the problem at the personal level and the extent to which different groups of the population will be affected by the any responses to the climate change problem. This paper describes an innovative methodology and...

The Taxability of Frequent Flyer Credits

It has been over twenty years since the advent of frequent flyer programs at major airlines.' Yet, the Internal Revenue Service ("IRS" or "Service") has left unsettled the controversy surrounding the taxability of credits earned by employees through these programs. This inaction is surprising given the following factors: (1) well-established taxation principles found in code and case law that s...