I. Bostan, Stefan cel Mare University, Doctoral School of Economy, Suceava, Romania; T. Roman, Al. I. Cuza University, Faculty of Economics and Business Administration, Iasi, Romania. As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. T...

A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax credit and the interaction effects with a price contingent farm subsidy. Using the U.S. ethanol market as a stylized example, ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers therefore gain directly while gasoline consumers only gain from an...

Circulation of illegal cigarettes is a crucial issue in Indonesia and getting worse during the Covid-19 Pandemic. Illegal are an alternative solution because legal too expensive. The high price caused by government regulation on excise duty. Public’s understanding about bad effects needs to be improved, health expense smoking much higher than tobacco products. Based this problem, study aims ana...

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...

We estimate a generalized linear model to examine adult and teenage cigarette demand. Out analysis focuses on the extent to which excise taxes and regulations restricting smoking in public places affect cigarette consumption. The adult results indicate that the price elasticity of demand is unstable over time, ranging from 0.06 in 1970 to -0.23 in 1985. These estimates are lower than most found...

Industry lobbying remains an obstacle to effective health-oriented alcohol policy. In 2013, an increase in excise tax on spirits was announced by the Polish government. This article presents a qualitative analysis of the public debate that ensued on the potential economic, health and social effects of the policy. It focuses on how competing groups, including industry actors, framed their positi...

Complex, proximal, anteriorly located urethral diverticula present the reconstructive urologist with a uniquely challenging task for repair through a conventional transvaginal approach. Herein, we present the first report of urethral diverticulectomy to excise a large, anterior, horseshoe-shaped urethral diverticulum that resulted in bladder outlet obstruction, using a transabdominal robot-assi...

Security vulnerabilities can be seen as excess undesirable functionality present in a software system. We present several mechanisms that can either excise or change system functionality in ways that may 1) eliminate security vulnerabilities while 2) enabling the system to continue to deliver acceptable service.