Tax Levels and Tax Structures, 1990-2013

2015 ◽  
pp. 21-29
Author(s):  
Keyword(s):  
Tax Structures

scholarly journals Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project

2018 ◽  
Vol 28 (Suppl 1) ◽  
pp. s31-s36 ◽  
Author(s):  
Ce Shang ◽  
Hye Myung Lee ◽  
Frank J Chaloupka ◽  
Geoffrey T Fong ◽  
Mary Thompson ◽  
...  
Keyword(s):  
Tobacco Control ◽  
Policy Evaluation ◽  
Fixed Effects ◽  
Tax Avoidance ◽  
Control Policy ◽  
Tobacco Consumption ◽  
Cigarette Consumption ◽  
Tobacco Control Policy ◽  
Tax Structure ◽  
Tax Structures

BackgroundRecent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption.ObjectiveThis paper aims to examine how cigarette tax structure is associated with cigarette consumption.MethodsWe used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for sociodemographic characteristics, average taxes and year fixed effects.FindingsOur study provides important empirical evidence of a relationship between tax structure and cigarette consumption. We find that a change from a specific to an ad valorem structure is associated with a 6%–11% higher cigarette consumption. In addition, a change from uniform to tiered structure is associated with a 34%–65% higher cigarette consumption. The results are consistent with existing evidence and suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption.

scholarly journals The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

2021 ◽  
Author(s):  
◽  
Danielle Thorne
Keyword(s):  
United States ◽  
Income Tax ◽  
Multinational Enterprises ◽  
Current System ◽  
The United States ◽  
Tax System ◽  
Tax Havens ◽  
Intangible Resources ◽  
And Control ◽  
Tax Structures

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

How Government and Leaders Make Cities Work

2018 ◽  
Author(s):  
Michael Oluf Emerson ◽  
Kevin T. Smiley
Keyword(s):  
Role Of Government ◽  
Two Cities ◽  
The Government ◽  
Tax Structures

Chapter 3 discusses government in the two cities in four sections. First, we do not take for granted what government is supposed to do but instead analyze how leaders consider the role of government in the first place. Second, we discuss the priorities that rank highest on their priorities rubric for the government. Third, we discuss how they pay for city services by examining budgets and tax structures. Finally, we look outside government to see how much of what is public is accomplished by nongovernmental actors, especially in Market Cities. Through all of these, we show how Copenhagen has a much wider and collective imprint on what government should do than does the Market City of Houston.

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