California Vehicle License Fees: Incidence and Equity

Distributional Aspects of an Environmental Tax Shift: The Case of Motor Vehicle Emissions Taxes

53 Abstract Policymakers are beginning to appreciate the efficiency properties of pollution taxes, but concerns over equity remain. In this paper, we assess the distributional aspects of three types of emissions fees for vehicles—a fee based on total annual emissions; a fee based on emissions rates, in grams per mile; and a fee based on annual vehicle mileage—and we compare the impacts of fees ...

Equity Evaluation of Vehicle Miles Traveled Fees in Texas

CEO power, audit quality and corporate financial performance evaluation criteria

The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...

Equity Implications of Vehicle Emissions Taxes

This paper considers the equity implications of vehicle emissions taxes by examining the incidence of a tax on local pollutants. It uses emissions data from the California Air Resources Board and household vehicle and income data from the US Consumer Expenditure Survey. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden...

The impact of health transformation plan on health services fees: brief report

Background: Tariff setting in healthcare is an important control knob affecting the quality, access and cost of services. As part of Iran Health Transformation Plan (HTP) in 2014, the relative value of health care and services was increased to motivate healthcare providers to deliver high quality services. This study aimed to examine the impact of HTP on health services tariffs. Methods: This ...