Death and taxes.

Forecasting the Iranian Tax Revenues: Application of Nonlinear Models

Abstract Tax is one of the main sources of financing government budget. Therefore, having a clear picture about the attainable amount of taxes are not only necessary for optimal allocation of scarce resources for tax collection, but also helps the government to develop precise tax collection programs .In this article, the structural features of the tax revenues series have first been examined ...

The Politics of Consumption Taxes: Globalization and the Median Voter

The regressive nature of consumption taxes poses a challenge to partisan theory. Using data for up to 20 OECD countries in the period 1970-2003 this article aims to explore the question of whether the idea that social democratic governments typically have to compromise on policy goals and core constituency interests to make themselves more appealing to the median voter necessitates the use of r...

Tapping the Power of Soda Taxes: A Call for Multidisciplinary Research and Broad-Based Advocacy Coalitions – A Response to the Recent Commentaries

Death and Taxes: the Drivers of Economics Growth

We show that in a Malthusian world an increase in taxes raises average labour productivity by culling marginal workers and reducing equilibrium population. Thus states with higher taxes will have higher labour productivity, ceteris paribus, and an increase in taxes in a particular state will generate an increase over time in labour productivity (”economic growth”). Landowners create the same ef...

Accelerating the Worldwide Adoption of Sugar-Sweetened Beverage Taxes: Strengthening Commitment and Capacity; Comment on “The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior”

In their recent article Roache and Gostin outline why governments and public health advocates should embrace soda taxes. The evidence is strong and continues to grow: such taxes can change consumer behavior, generate significant revenue and incentivize product reformulation. In essence, such taxes are an important and now well-established instrument of fiscal and public health policy. In this c...

Investigating the Economic Effects of Taxes on Pollutants in Iran Using a Computable General Equilibrium Model

This study investigates the economic effects of taxes on pollutants in Iran in 2011. For this purpose, computable general equilibrium model with 2011 social accounting matrix is applied. Six scenarios taxes on pollutants have defined and estimatethe effects on economic variables and production quantity of activities. The results show that the taxes on pollutants is conducive to environmental im...