We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border...

Based on the Law Number 17 of 2006 concerning Amendments to 10 1995 Customs, implementation customs and excise taxation activities adheres a self-assessment system. Thus, there is need for balance related supervision law. The referred all supervisory in sector as regulated Regulation General Directorate Customs Excise P-17/BC/2020 Procedures Supervision Sector. objective this study was find out...

This study is an empirical examination of the effect goods and services tax on capital expenditure in Nigeria for period 2005 - 2020. The specific objectives are to ascertain value added (VAT) (CAPEX) secondly determine Customs Excise Duties Nigeria. theoretically linked Benefit Received Theory. was ex-post-facto research which made use secondary data obtained from Central Bank Statistical Bull...

echinococcus is endemic in some parts of the world but cardiac involvement with hydatid cyst is rare. here, we report a 55-year-old man who developed right ulnar fracture and was scheduled for surgery. during routine preoperative evaluation abnormal findings in ecg were found. in echocardiography, a large mass was detected in the inferior wall of the left ventricle. coronary angiography showed ...

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than...

Diphallia is an extremely rare embryological anomaly, occurring once in 5–6 million births. Here we discuss a neonate who was referred for surgical consultation of diphallia, which examination revealed dominant right phallus and apparently shorter left phallus. MRI retrograde urethrogram unique pathway the urethra stenosed, but otherwise normal urethra. The decision made to excise associated du...