Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue

2008 ◽  
Vol 8 (1) ◽  
Author(s):  
Lesley Chiou ◽  
Erich Muehlegger
Keyword(s):  
Choice Model ◽  
Policy Issue ◽  
Tax Avoidance ◽  
Border Crossing ◽  
Tax Revenue ◽  
Excise Tax ◽  
Excise Taxes ◽  
Cross Border ◽  
Public Policy Issue ◽  
Demand Models

Abstract Differences in excise taxes across jurisdictions create incentives for consumers to cross the border and to purchase in lower-tax jurisdictions. This paper introduces a discrete choice model to examine tax avoidance and state border crossing in the market for cigarettes. We exploit a rich dataset of consumer location choices and demographics to estimate a consumer's tradeoff between distance and price when choosing a location to maximize utility. Using the estimates from our location and demand models, we reconsider a recent public policy issue among states and simulate tax avoidance under alternative cigarette excise tax levels.

Working at the Crossroads: A Guide for Border Crossing

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
John Mckiernan-González
Keyword(s):  
American Studies ◽  
Collaborative Work ◽  
Border Crossing ◽  
Keynote Address ◽  
Cross Border ◽  
Entry Points ◽  
Academic Labor ◽  
Boyle Heights ◽  
The University ◽  
The Impact

This article discusses the impact of George J. Sánchez’s keynote address “Working at the Crossroads” in making collaborative cross-border projects more academically legitimate in American studies and associated disciplines. The keynote and his ongoing administrative labor model the power of public collaborative work to shift research narratives. “Working at the Crossroads” demonstrated how historians can be involved—as historians—in a variety of social movements, and pointed to the ways these interactions can, and maybe should, shape research trajectories. It provided a key blueprint and key examples for doing historically informed Latina/o studies scholarship with people working outside the university. Judging by the success of Sánchez’s work with Boyle Heights and East LA, projects need to establish multiple entry points, reward participants at all levels, and connect people across generations.I then discuss how I sought to emulate George Sánchez’s proposals in my own work through partnering with labor organizations, developing biographical public art projects with students, and archiving social and cultural histories. His keynote address made a back-and-forth movement between home communities and academic labor seem easy and professionally rewarding as well as politically necessary, especially in public universities. 

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

2020 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
A. A. IDRISOV ◽  
Keyword(s):  
Tax Policy ◽  
Negative Impact ◽  
Tobacco Products ◽  
Excise Tax ◽  
Trade Relations ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

scholarly journals EU Labor Market Inequalities and Sustainable Development Goals

2021 ◽  
Vol 13 (5) ◽  
pp. 2675
Author(s):  
Elena Jianu ◽  
Ramona Pîrvu ◽  
Gheorghe Axinte ◽  
Ovidiu Toma ◽  
Andrei Valentin Cojocaru ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Labor Market ◽  
Policy Issue ◽  
Policy Makers ◽  
Public Policy Issue ◽  
Development Goals ◽  
To Come ◽  
Business Practitioners ◽  
The Eu

Reducing inequalities for EU citizens and promoting upward convergence is one of the priorities on the agenda of the European Commission and, certainly, inequality will be a very important public policy issue for years to come. Through this research we aim to investigate EU labor market inequalities, reflected by the specific indicators proposed for Goal 8 assumed by the 2030 Agenda for Sustainable Development, based on cluster analysis for all the 27 Member States. The research results showed encouraging results from the perspective of convergence in the EU labor market, but also revealed a number of analyzed variable effects that manifested regional inequalities that were generated in the medium and long term. Based on the observations made, we want to provide information for policy-makers, business practitioners, and academics so as to constitute solid ground for identifying good practices and proposing to implement policies aimed at reducing existing inequalities and supporting sustainable development.

Constructed Attitudes toward the Roma: A French Case

2020 ◽  
Vol 53 (4) ◽  
Author(s):  
Audrey Gagnon
Keyword(s):  
Minority Groups ◽  
Intergroup Contact ◽  
Policy Issue ◽  
Immigrant Integration ◽  
Structured Interviews ◽  
Public Policy Issue ◽  
Integration Policies ◽  
Municipal Policies ◽  
French Case ◽  
The Impact

AbstractForty per cent of Europeans refuse to have Roma as their neighbours, while 80 per cent of these do not even have direct contact with them. Using these statistics as a point of departure, this study analyzes how attitudes toward Roma are constructed. It proposes to investigate this process in two similar environments but where local integration policies directed toward Roma differ, resulting in disparate forms of intergroup contact. The analysis is premised on two theoretical assumptions: that the integration of migrants is a local public policy issue and that intergroup contact frames attitudes between majority and minority groups. From semi-structured interviews in the French municipalities of La Courneuve and Ivry-sur-Seine, four theories are empirically tested: the contact theory, the halo effect, the impact of local immigrant integration policies and media influence. This study demonstrates that the implementation of municipal policies in favour of Roma integration can improve their living conditions and thus deconstruct prejudices attributable to their precarious situation. In addition, it illustrates how the media activate, maintain or solidify the way Roma are perceived.

scholarly journals Borders and resilience: Asylum seeker reception at the securitized Finnish-Swedish border

2021 ◽  
pp. 239965442110000
Author(s):  
Eeva-Kaisa Prokkola
Keyword(s):  
Asylum Seeker ◽  
Forced Migration ◽  
Border Crossing ◽  
Border Crossings ◽  
Cross Border ◽  
Everyday Practices ◽  
The Everyday ◽  
Border Controls ◽  
And Control ◽  
Cross Border Cooperation

The past decade has witnessed a shift from “open borders” policies and cross-border cooperation towards heightened border securitization and the building of border walls. In the EU context, since the migration influx of 2015–2016, many Member States have retained the re-instituted Schengen border controls intended to be temporary. Such heightened border securitization has produced high levels of anxiety among various populations and increased societal polarization. This paper focuses on the processes underpinning asylum seeker reception at the re-bordered Finnish-Swedish border and in the Finnish border town of Tornio. The asylum process is studied from the perspective of local authorities and NGO actors active in the everyday reception, care and control practices in the border securitization environment enacted in Tornio in 2015. The analysis highlights how the ‘success’ of everyday reception work at the Tornio border crossing was bound to the historical openness of the border and pre-existing relations of trust and cooperation between different actors at various scales. The paper thus provides a new understanding of the significance of borders and border crossings from the perspective of resilience and highlights some of the paradoxes of border securitization. It notes that although border closures are commonly envisioned as a direct response to forced migration, the everyday practices and capacities of the asylum reception at the Finnish-Swedish border are themselves highly dependent on pre-existing border crossings and cross-border cooperation.

scholarly journals Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

2015 ◽  
Vol 4 (2) ◽  
pp. 1-6
Author(s):  
Ondrej Beňuš
Keyword(s):  
Food Industry ◽  
Slovak Republic ◽  
Legal Regulation ◽  
Alcoholic Beverages ◽  
Excise Tax ◽  
Excise Taxes ◽  
Stable Component ◽  
Crucial Component ◽  
Selection Of ◽  
The Eu

Abstract Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.

Regional Bicycle Network Evaluation and Strategic Planning: A Quantitative Methodological Approach Despite Limited Data Sources for Cycling

2021 ◽  
pp. 036119812110288
Author(s):  
Alex van Dulmen ◽  
Martin Fellendorf
Keyword(s):  
Travel Demand ◽  
Choice Model ◽  
Methodological Approach ◽  
Data Availability ◽  
Data Sources ◽  
Test Case ◽  
Demand Model ◽  
Limited Data ◽  
Demand Models ◽  
Bicycle Infrastructure

In cases where budgets and space are limited, the realization of new bicycle infrastructure is often hard, as an evaluation of the existing network or the benefits of new investments is rarely possible. Travel demand models can offer a tool to support decision makers, but because of limited data availability for cycling, the validity of the demand estimation and trip assignment are often questionable. This paper presents a quantitative method to evaluate a bicycle network and plan strategic improvements, despite limited data sources for cycling. The proposed method is based on a multimodal aggregate travel demand model. Instead of evaluating the effects of network improvements on the modal split as well as link and flow volumes, this method works the other way around. A desired modal share for cycling is set, and the resulting link and flow volumes are the basis for a hypothetical bicycle network that is able to satisfy this demand. The current bicycle network is compared with the hypothetical network, resulting in preferable actions and a ranking based on the importance and potentials to improve the modal share for cycling. Necessary accompanying measures for other transport modes can also be derived using this method. For example, our test case, a city in Austria with 300,000 inhabitants, showed that a shift of short trips in the inner city toward cycling would, without countermeasures, provide capacity for new longer car trips. The proposed method can be applied to existing travel models that already contain a mode choice model.

“Involuntary self‐employment” as a public policy issue: a cross‐country European review

2010 ◽  
Vol 16 (2) ◽  
pp. 112-129 ◽  
Author(s):  
Teemu Kautonen ◽  
Simon Down ◽  
Friederike Welter ◽  
Pekka Vainio ◽  
Jenni Palmroos ◽  
...  
Keyword(s):  
Public Policy ◽  
Policy Issue ◽  
Public Policy Issue ◽  
Self Employment ◽  
Cross Country ◽  
European Review

scholarly journals Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives

2020 ◽  
Vol 1 (2) ◽  
pp. 076-089
Author(s):  
Tjahjani Murdijaningsih ◽  
Maratus Solihah ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Significant Decline ◽  
Audit Committees ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Return On Assets ◽  
Mining Companies ◽  
State Revenue

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.

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