This is a study of the first order incidence of government taxation and expenditure policies on the incomes of families and unattached individuals in Canada in 1970. The specific purposes of the study are twofold. The first is to estimate for calendar year 1970 the first order incidence of ...
Furthermore, the reduction in purchases was stronger in areas with a superior incidence of obesity, in areas with higher income and for products with higher sugar content. Finally, as the amount of the tax is different according to the sugar content of the product, we show that the estimated...
Indeed, the CRES (Centre de Recherches et d'Etudes Sociales) in Tunisia found that energy subsidies contribute to the reduction of poverty incidence by 2 points, compared with 1.56 for the existing cash transfer programme.26 Moreover, lifting subsidies in an irresponsible way can have adverse ...
Thus, given that the extent of the pass-through depends on both consumer demand and market structure, empirical studies on tax incidence for health behaviors such as tobacco have found both under-shifting (i.e., less than 100% pass-through) and over-shifting (i.e., more than 100% pass-...
One recommendation is to “reduce sugar consumption through effective taxation on sugar-sweetened beverages” [3]. Consumption of SSBs is associated with higher incidence of type 2 diabetes, overweight and obesity, cardiovascular risk factors, and dental caries [4,5,6]. Several countries have ...
The enduring impact of the COVID-19 crisis on the financial sector is undeniable, persisting far beyond the eventual waning of the pandemic. This research examines central bank interventions during the pandemic, using a quantitative event study approach
(Fig.7) of the data. Grey dots in the map indicate thesaurus concepts, and the dots’ sizes vary depending on their respective incidence frequency. These concepts, linked to other concepts by grey lines, indicate that they commonly appear together in a phrase, a four-sentence sentence block,...
We demonstrate that the burden of corporate taxation eventually falls on stockholders. We recommend that all corporate taxation be shifted to individuals instead of the current practice of corporate taxes and personal taxes on dividends and capital gains. By shifting the tax incidence to individuals, ...
We use Family Expenditure Survey data to examine the impact of this tax reform on the magnitude of investment income shifting between spouses with different marginal tax rates. We find a sizeable shift in the share and incidence of asset income claimed by wives, who typically have lower marginal...
We demonstrate that the burden of corporate taxation eventually falls on stockholders. We recommend that all corporate taxation be shifted to individuals instead of the current practice of corporate taxes and personal taxes on dividends and capital gains. By shifting the tax incidence to individuals, ...