BACKGROUND Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacc...

INTRODUCTION Excessive alcohol consumption increases the risk of many diseases and injuries, and the Global Burden of Disease 2010 study estimated that 6% of the burden of disease in Denmark is due to alcohol consumption. Alcohol consumption thus places a considerable economic burden on society. METHODS We analysed the cost-effectiveness of six interventions aimed at preventing alcohol abuse ...

Increasing the price of alcohol has been shown to reduce alcoholrelated harm (Babor et al., 2010). Thus the price of alcohol is a relevant consideration in improving the health of the population. Existing regulatory strategies to manipulate price include changing tax rates or specific price controls such as minimum unit pricing (MUP). The effects of these strategies on overall consumption are s...

The paper provides an extension and a new proof of Deaton’s theorem on the undesirability of nonuniform excise taxation when income taxes are a¢ ne and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents. Key Words: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton’s Theorem JEL Classi…cation: H21

This thesis studies the macroeconomics of incomplete markets. Chapter 1 studies the effects of capital taxation in a dynamic heterogeneous-agent economy with uninsurable entrepreneurial risk. Unlike either the complete-markets paradigm or Bewley-type models where idiosyncratic risk impacts only labor income, here it is shown that capital taxation may actually stimulate capital accumulation. Thi...

In this paper we investigate the behavior of an overlapping dynasties growth model with factor taxation to determine how much the natives of a country absorbing a flow of immigrants can use shifts in factor taxation or deficit finance to redistribute immigrant income to themselves. In an economy in which government expenditure is a fixed share of net national product, policy-makers can minimize...

This paper studies capital accumulation and consumption in the traditional Ramsey model under an exogenous growth framework. The model has three important features: (1) treating health as a simple function of consumption, which enable the study of health and growth in an aggregate macroeconomic model; (2) the existence of multiple equilibria of capital stock, health, and consumption, which is m...

Previous studies have described various associations between tax policy and health. Here we propose a unifying conceptual framework of 'Five R's' to stimulate awareness about the importance of tax to health improvement. First, tax can improve representation and democratic accountability, and help make governments more responsive to the needs of its citizens. Second, tax can create a revenue str...

BACKGROUND Taxation of alcohol-containing products may effectively reduce alcohol consumption. However, whether alcohol taxation may lead to a decrease in alcohol-attributed disease mortality (ADM) remains unclear. The objective of this study was to assess the effect of alcohol tax policy in 2002 in Taiwan on temporal changes in geographical disparities in ADM before and after implementation of...