The extant literature on fat taxes and thin subsidies tends to focus on the overall e ectiveness of such scal instruments in altering diets and improving health. However, little is known about the welfare impacts of scal food policies on society. This paper lls a gap in the literature by assessing the distributional impacts and welfare e ects resulting from a tax-subsidy combination on di erent...

BACKGROUND Worldwide, the public health community has recognized the growing problem of childhood obesity. But, unlike tobacco control policy, there is little evidence about what public policies would work to substantially reduce childhood obesity. Public health leaders currently tend to support traditional "command and control" schemes that order private enterprises and governments to stop or ...

Health-related food taxes and subsidies are a hot topic in public health research. A number of countries have recently introduced such pricing strategies with the aim to promote healthier food choices. One of the most recent examples is Mexico, which introduced an excise tax on sugar-sweetened beverages of 1 peso per litre (approximately a 10% price increase based on 2013 prices) and a sales ta...

In Azerbaijan, as in the rest of world, agriculture is mainly financed from state budget, and many taxes other benefits are provided this area. The main reasons for tax to create conditions development sector country, ensure food security within minimize imports area, so on. Depending on factors, serious problems arise their solution one issues facing relevant agencies.

Sub-central taxes are needed because sub-central governments spend large sums. This article discusses some key issues in subcentral taxation from an economist’s perspective, including the scale and role of sub-central governments, their main revenue sources, and questions of equity, tax sharing, economic management and accountability. A more detailed discussion explores the relative shares of d...

This note shows that in the Zodrow-Miesowski-Wilson model, the Nash equilibrium in capital taxes depends on whether these taxes are unit (as assumed in the literature) or ad valorem (as in reality). In a symmetric version of the model with Cobb-Douglas technology, public good provision is higher, and residents in both countries are better off, when countries compete in unit taxes.

Aggregate hours worked per working-age person decreased in Austria by 25% from 1970 to 2005. During the same time period, taxes increased, particularly the effective marginal tax rate on labor income. Using a standard general equilibrium growth model with taxes, I quantitatively assess the role played by the evolution of taxes on the evolution of hours worked in Austria. The model accounts for ...

In this paper, we discuss the design of carbon dioxide (CO2) taxes at the domestic and international level and the choice of taxes versus a cap-and-trade system. A strong case can be made for taxes on uncertainty, fiscal, and distributional grounds, though this critically hinges on policy specifics and how revenues are used. The efficient near-term tax is at least $5–$20 per ton of CO2 and the ...