This paper analyses distributional effects of revenue-neutral tax reforms aimed at improving dietary quality and encouraging healthier grain consumption. Using data on household grain purchases, we analyse both the impact on dietary quality and the tax incidence among income groups of VAT reforms and excise duty reforms. The VAT reforms include subsidies of healthy products (products labelled w...

The Directorate General of Customs and Excise (DJBC) as the "guard" border gate has big challenges in its efforts to supervise international narcotics smuggling into Indonesia. Recently, at DJBC, a special directorate was created handle trafficking activities, namely Narcotics Interdictation Directorate. This study discusses threats risks context customs excise Indonesia, which makes DJBC need ...

This paper shows that smoking intensity, i.e. the amount of nicotine extracted per cigarette smoked, responds to changes in excise taxes and tobacco prices. We exploit data covering the period 1988 to 2006 across many US states. Moreover, we provide new evidence on the importance of cotinine measures in explaining long-run smoking behaviour and we investigate the sensitivity of smoking cessatio...

The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional consequences of the two major components of the indirect tax system: VAT and excise taxes. The global indir...

The study seeks to highlight the key variables affecting usage of e-government by internal users of Indian Central Excise. An e-government acceptance model is developed and empirically tested using the 163 usable questionnaire responses from internal users of the Indian Central Excise. A priority of the variables is set by calculating the “total effect” of each variable on “intention to use e-g...