scholarly journals The impact of tobacco tax reforms on poverty in Mexico

2021 ◽  
Vol 1 (10) ◽  
Author(s):  
Luis Huesca ◽  
Abdelkrim Araar ◽  
Linda Llamas ◽  
Guy Lacroix
Keyword(s):  
Tax Reforms ◽  
Tobacco Tax ◽  
The Impact

The Impact of the Business Environment on the Formalization of Informal Firms. The Case of Kosovo

Südosteuropa ◽  
2020 ◽  
Vol 68 (4) ◽  
pp. 505-529
Author(s):  
Kujtim Zylfijaj ◽  
Dimitar Nikoloski ◽  
Nadine Tournois
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Business Environment ◽  
Positive Influence ◽  
Policy Implications ◽  
Tax Reforms ◽  
Firm Level ◽  
Characteristics Analysis ◽  
Significant Negative Impact ◽  
The Impact

AbstractThe research presented here investigates the impact of the business environment on the formalization of informal firms, using firm-level data for 243 informal firms in Kosovo. The findings indicate that business-environment variables such as limited access to financing, the cost of financing, the unavailability of subsidies, tax rates, and corruption have a significant negative impact on the formalization of informal firms. In addition, firm-level characteristics analysis suggests that the age of the firm also exercises a significant negative impact, whereas sales volume exerts a significant positive impact on the formalization of informal firms. These findings have important policy implications and suggest that the abolition of barriers preventing access to financing, as well as tax reforms and a consistent struggle against corruption may have a positive influence on the formalization of informal firms. On the other hand, firm owners should consider formalization to be a means to help them have greater opportunities for survival and growth.

scholarly journals Analysis of tobacco industry pricing strategies in 23 European Union countries using commercial pricing data

2019 ◽  
Vol 28 (e2) ◽  
pp. e102-e109 ◽  
Author(s):  
May C I van Schalkwyk ◽  
Martin McKee ◽  
Jasper V Been ◽  
Christopher Millett ◽  
Filippos T Filippidis
Keyword(s):  
European Union ◽  
Fixed Effects ◽  
Tobacco Industry ◽  
Pricing Strategies ◽  
The European Union ◽  
Cigarette Price ◽  
Tobacco Tax ◽  
Net Revenue ◽  
The Impact ◽  
The Eu

BackgroundThe tobacco industry (TI) can act to undermine the impact of tobacco tax increases by adopting various pricing strategies. Little is known about strategies used across the European Union (EU), except for the UK.AimTo examine pricing strategies adopted by the TI in the EU, and whether they differ by cigarette price segment, or between manufactured and roll-your-own (RYO) cigarettes.MethodsThis is a longitudinal analysis of commercial pricing data for manufactured and RYO cigarettes from 23 EU countries in 2006–2017. Price and revenue trends were explored. Linear regression estimated the average annual change in revenue, and linear fixed-effects panel regression models were used to explore the association between changes in median revenue (net of tax and adjusted for inflation) and tax increases in different price segments of manufactured cigarettes.ResultsOver the 11-year period price gaps were observed in all countries. The average annual adjusted median net revenue per pack increased in 19 of 23 countries for manufactured and RYO cigarettes. A tax increase was associated with a significant decrease of −€0.09 in adjusted median net revenue per pack (95% CI −0.16 to −0.03) in the cheap cigarette price segment, while no change was detected in the expensive cigarette price segment (−€0.05, 95% CI −0.11 to 0.01).ConclusionAcross the EU, pricing strategies adopted by the TI maintained or increased price gaps and retained cheaper tobacco products in the market, diminishing the impact of tobacco tax increases. Further strengthening of tobacco taxation policy is needed to maximise public health impact.

scholarly journals International spillover effects of U.S. tax reforms: evidence from Germany

2020 ◽  
Author(s):  
Désirée I Christofzik ◽  
Steffen Elstner
Keyword(s):  
German Economy ◽  
Spillover Effects ◽  
Vector Autoregressions ◽  
Negative Effects ◽  
Tax Reforms ◽  
Positive Effects ◽  
Tax Legislation ◽  
Tax Shocks ◽  
The Impact ◽  
Structural Vector

Abstract This paper explores the international transmission of U.S. tax shocks. Using structural vector autoregressions, we study the impact on the German economy and on German tax legislation. Our results suggest that, after a U.S. tax cut, German GDP increases only moderately. Positive effects via the income channel outweigh negative effects stemming from price developments. Significant changes in the transmission channels arise by distinguishing between the types of the U.S. tax shock. German tax policy either reacts with diametric measures, or remains passive when considering the whole sample period. For a sample starting in 1980, we find that, in particular, after U.S. corporate income tax cuts, tax reductions are also implemented in Germany.

scholarly journals New Green Tax Reforms: Ex-Ante Assessments for Spain

2019 ◽  
Vol 11 (20) ◽  
pp. 5640 ◽  
Author(s):  
Xavier Labandeira ◽  
José M. Labeaga ◽  
Xiral López-Otero
Keyword(s):  
Great Recession ◽  
Energy Demand ◽  
Fiscal Consolidation ◽  
Tax Reforms ◽  
The Great Recession ◽  
Environmental Damages ◽  
Ex Ante ◽  
New Generation ◽  
The Impact ◽  
Public Revenues

The great recession brought an increased need for public revenues and generated distributive concerns across many countries. This has led to a new generation of green tax reforms characterized by the use of markedly heterogeneous proposals that, overall, share a more flexible use of tax receipts adapted to the new economic environment. This article explores the possibilities of implementing this new generation of green tax reforms in Spain. It analyzes the impact of such reforms on energy demand, emissions, public revenues and income distribution from taxing various energy-related environmental damages and by considering two alternative uses for the tax receipts: fiscal consolidation and funding the costs of renewable-energy support schemes.

scholarly journals Tax Policy and Income Inequality in the Visegrad Countries

2015 ◽  
Vol 61 (6) ◽  
pp. 12-18
Author(s):  
Anna Moździerz
Keyword(s):  
Income Inequality ◽  
Tax Policy ◽  
Negative Impact ◽  
The State ◽  
Consumption Tax ◽  
Tax Reforms ◽  
Tax Rate ◽  
Recent Financial Crisis ◽  
The Impact ◽  
Visegrád Countries

Abstract The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.

The Impact of Tax Gap on Future Tax Reforms

2007 ◽  
Vol 40 (2) ◽  
pp. 200-207 ◽  
Author(s):  
Neil Warren ◽  
Jacqui McManus
Keyword(s):  
Tax Reforms ◽  
Tax Gap ◽  
The Impact

scholarly journals Responsiveness to cigarette prices by different racial/ethnic groups of US adults

2017 ◽  
Vol 27 (3) ◽  
pp. 301-309 ◽  
Author(s):  
Tingting Yao ◽  
Michael K Ong ◽  
Wendy Max ◽  
Courtney Keeler ◽  
Yingning Wang ◽  
...  
Keyword(s):  
African Americans ◽  
Ethnic Groups ◽  
Price Elasticity ◽  
Local Level ◽  
Smoking Intensity ◽  
Cigarette Demand ◽  
Tobacco Tax ◽  
The Impact ◽  
Racial Ethnic ◽  
Cigarette Prices

ObjectiveTo evaluate the impact of cigarette prices on adult smoking for four US racial/ethnic groups: whites, African–Americans, Asians and Hispanics.MethodsWe analysed pooled cross-sectional data from the 2006/2007 and 2010/2011 Tobacco Use Supplement to the Current Population Survey (n=339 921 adults aged 18+) and cigarette price data from the Tax Burden on Tobacco. Using a two-part econometric model of cigarette demand that controlled for sociodemographic characteristics, state-level antismoking sentiment, local-level smoke-free air laws and monthly indicator, we estimated for each racial/ethnic group the price elasticities of smoking participation, smoking intensity and total demand for cigarettes.ResultsSmoking prevalence for whites, African–Americans, Asians and Hispanics during the study period was 18.3%, 16.1%, 8.2% and 11.3%, respectively. The price elasticity of smoking participation was statistically significant for whites, African–Americans, Asians and Hispanics at −0.26, –0.10, −0.42 and −0.11, respectively. The price elasticity of smoking intensity was statistically significant among whites (−0.22) and African–Americans (−0.17). Overall, the total price elasticity of cigarette demand was statistically significant for all racial/ethnic groups: 0.48 for whites, −0.27 for African–Americans, −0.22 for Asians and −0.15 for Hispanics.ConclusionsOur results suggest that raising cigarette prices, such as via tobacco tax increases, would result in reduced cigarette consumption for all racial/ethnic groups. The magnitude of the effect and the impact on cessation and reduced smoking intensity differ across these groups.

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