Tax incidence with strategic firms in the soft drink market

Tax incidence with strategic firms in the soft drink market

a r t i c l e i n f o JEL classification: H32 L13 Q18 I18 Keywords: Excise tax Ad valorem tax Tax incidence Strategic pricing Differentiated products Soft drinks Because soft drink (SD) consumption is considered to be a contributor to the 'epidemic' of obesity, there is a growing interest in evaluating the impact on SD consumption of alternative tax policies. In this paper, we propose a methodo...

Tax Compliance and Firms' Strategic Interdependence

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of rms. We examine the impact of alternative audit rules on receipts from a tax on pro ts in the context of strategic interdependence of rms. In the market rms may compete in terms of either output or price. The enforcement policy can have an e ect on rms' behaviour in two dimensions { their mar...

Tax Competition with and without Tax Discrimination against Domestic Firms

Dental plaque pH variation with regular soft drink, diet soft drink and high energy drink: an in vivo study.

BACKGROUND A high incidence of dental caries and dental erosion associated with frequent consumption of soft drinks has been reported. The purpose of this study was to evaluate the pH response of dental plaque to a regular, diet and high energy drink. METHODOLOGY Twenty subjects were recruited for this study. All subjects were between the ages of 20 and 25 and had at least four restored tooth...

Tax Incidence, Majority Voting and Capital Market Integration

We re-examine, from a political economy perspective, the standard view that higher capital mobility results in lower capital taxes a view, in fact, that is not confirmed by the available empirical evidence. We show that when a small economy is opened to capital mobility, the change of incidence of a tax on capital from capital owners to owners of the immobile factor may interact in such a way w...