We investigate the problem of influencing the preferences of players within a Boolean game so that, if all players act rationally, certain desirable outcomes will result. The way in which we influence preferences is by overlaying games with taxation schemes. In a Boolean game, each player has unique control of a set of Boolean variables, and the choices available to the player correspond to the...

This note characterizes the optimal base for commodity taxation in the presence of administrative fixed costs varying across goods. For low tax rates, the optimal base comprises all commodities whose discouragement index is greater than the ratio of their administrative costs to the tax they yield. JEL classification numbers: H21. Mots-clés : Taxation indirecte, TVA, assiette fiscale, coûts de ...

The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility of capital

We show that if a monopoly sector is imbedded in a general equilibrium framework and profits are taxed at one hundred percent, then unit (specific) taxation and ad valorem taxation are welfare-wise equivalent. This is contrary to all known claims. Journal of Economic Literature Classification Number:H21

This article tells a different but equally important story about neoliberalism and global health than the narrative on structural adjustment policies usually found in the literature. Rather than focus on macroeconomic structural adjustment policies, this story draws our attention to microeconomic taxation policies on tobacco, alcohol and sugar now widely recognised as the best strategy to contr...

iran's current taxation system cannot utilize the other facilities of taxing as an instrument for regulating market. land is a production factor which the state can use it to impose tax for controlling the speculations, optimizing the current allocations and receiving the revenues. in this paper, we study a model on the effects of land value taxation in iran's economy in long run as a...

BACKGROUND Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with red...

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...

broadly during the 1930s depression and At least seven states have acted within was imposed mostly on goods. Administhe past three years to selectively tax intrative ease of collecting the tax, and podividual services under the sales tax, and litical advantage led to retailers rather at least ten states have given serious conthan individuals remitting the tax. Over sideration to major base refo...

In a standard model of the intertemporal labour supply/consumption/saving decision, with weak separability between consumption and leisure in each period; identical preferences across households; and a Mirrlees optimal nonlinear tax on labour earnings; the Atkinson-Stiglitz Theorem (AS) implies that there is no case for taxing future consumption and therefore the return to saving. An extension ...