This paper demonstrates, through a controlled experiment, that the ‘‘Laffer curve” phenomenondoes not always reflect a conventional income leisure trade-off.Whether out of reason or out of emotion, taxpayers may also bewilling to punish intentionally unfair tax setters by working less than they would under the same exogenous circumstances. We conduct a real effort experiment in which a player A...

INTRODUCTION Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to "responsible" drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases o...

This article analyzes how value chains play a role in the political economy of agricultural and food policy by (1) discussing historical insights; (2) reviewing an emerging literature on trade drawing implications for policy; (3) market power issues with increasing concentration agri-food its government regulations; (4) presenting case study recent regulations that have explicitly targeted chai...

The author defends himself against an attack by Smith and Bopp on his views on smoking and taxation. The theory that, on the grounds of equity and/or fairness, smokers should pay via taxation on tobacco for the health care costs of treating smoking-related medical conditions is discussed and shown to be defective. It is argued that the fundamental mistake that Smith and Bopp make is to confuse ...

Knowledge about the existence of this Pink Tax is still very lacking in Indonesia. The weakens women's purchasing power by forcing them to spend more money on their daily needs, creates unfair gender-based pricing. This study aims analyze effect pricing, gender discrimination, gendered product marketing, price and willingness pay Tax. research method uses a primary data approach that distribute...

I ASE broadening and rate reduction confront some fundamental and nearly 3were the yin and yang of Federal inintractable problems in any effort to idencome tax policy in the 1980s. When choostify nonperforming nonprofits and set them ing among those Code provisions with base on the path of righteousness. This social broadening potential large enough to make benefits concern is the focus of this...