BACKGROUND Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to...

Organized by three distinguished members of the JBS Editorial Board – Marc Bickle, PhD, of the Max Planck Institute of Molecular Cell Biology and Genetics (Germany); Hakim Djaballah, PhD, of Institut Pasteur Korea (South Korea); and Lorenz Martin Mayr, PhD, of AstraZeneca (UK) – this special issue demonstrates how RNAi is enjoying a revival of popularity and is increasingly being applied to dis...

This paper describes the framework of the institutional relationship between financial reporting and taxation in Japan and discusses how the relationship contributes corporate governance from viewpoints of reduction of some kinds of costs concerning tax compliance and political processes and both honest financial reporting and tax filing, in Japan. It has been criticized that the connection bet...

An important contribution of economics to public policy rests on the precept that price signals should force producers of externalities to internalize the welfare of other economic agents. Pigou (1920)’s celebrated insight on the taxation of externalities provided an intellectual foundation for a variety of policies from pollution taxes/permits to experience rating. Pigovian taxation’s policy a...

In this paper, we are proposing a grossing-up algorithm which allows for gross income calculation on the basis of tax rules and observed variables in the sample. The algorithm is applicable in tax-benefit microsimulation models which are mostly used by taxation policy makers, to support government legislative processes. Typically, tax-benefit microsimulation models are based on datasets, where ...

The paper discussed Issues, Challenges and Prospects of Small and Medium Scale Enterprises (SMEs) in Port-HarcourtCity, Nigeria. This was informed by the high rate of unemployment in the society and the poor performance of SMEs in employment generation. While the research questions addressed the extent to which poor financing, inadequate social infrastructures, lack of managerial skills and mul...

there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...

Dynamic computable general equilibrium (CGE) models, such as the MONASH model developed at the Centre of Policy Studies, typically use complex dynamic investment mechanisms to generate dynamic growth paths. Even so, these models don’t account for corporate finance and corporate taxation in determining investment outcomes. This paper provides final results from a work program aimed at imposing c...