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In recent years, China has implemented unprecedented fiscal policies, prompting crucial questions: are tax cuts effective in stimulating output and is the output effect from tax cuts greater than government spending in developing countries? This article addresses this ambiguity by providing a novel method to identify China's tax and government spending shocks in a SVAR framework. The results show that both tax cuts and increased government spending positively impact output. The estimated tax multiplier is 2.4 (3.6) after 8 (20) quarters while the government spending multipliers are 0.3 (0.8), suggesting that tax cuts have a greater impact on output than government spending. The results above survive after a set of robustness checks. The findings contribute to the ongoing debate on the effectiveness of fiscal policy tools in developing economies and suggest that targeted tax measures could be a potent instrument for stimulating economic activity. [ABSTRACT FROM AUTHOR]

Progressive income and commodity tax structures have been examined independently in terms of their ability to reduce income inequality and bipolarization. Rather than focusing on income and commodity taxes in isolation, this paper studies mixed tax systems, which subject both income and consumption to taxation. It provides necessary and sufficient conditions on the structure of these systems that ensure a reduction in income inequality and bipolarization for both exogenous and endogenous income scenarios. Commodity taxation is "superfluous" in the case of exogenous income, as any post-tax income distribution achievable through a mixed tax system can be replicated by income taxation alone. In contrast, when income is endogenous, there are cases where relying solely on income taxation is ineffective, while mixed tax structures have equalizing and depolarizing potential. • Mixed tax systems combine income and consumption taxation. • We characterize mixed tax systems that universally reduce income inequality and bipolarization. • Under exogenous income, pure income taxation can replicate any mixed tax system. • With endogenous income, mixed taxation is needed to reduce inequality and polarization. [ABSTRACT FROM AUTHOR]

Copyright of Sakarya Journal of Economics / Sakarya Iktisat Dergisi is the property of Sakarya Journal of Economics / Sakarya Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens' preferences. A survey specifically designed for this purpose quantifies citizens' knowledge and concern about fiscal imbalances and the institutional framework that addresses them in Spain, and their possible electoral reactions to public spending cuts and tax increases. Using both ordered and unordered multinomial probit models, we corroborate that citizens tend to disapprove of retrenchment policies. However, the effect on citizens' voting intentions varies depending on their political ideology. We confirm that left‐wing voters supporting the incumbent coalition parties prefer austerity policies based on the revenue side of the budget, while right‐wing voters tend to approve retrenchments based on the expenditure side to a larger extent. [ABSTRACT FROM AUTHOR]

Copyright of Global Journal of Economics & Business is the property of Refaad for Studies, Research & Development and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study reports the impact of governments having additional revenue equivalent to tax expenditures on achieving the Sustainable Development Goals in 97 countries. The study draws data on revenue foregone from the Global Tax Expenditure Database. To analyze the potential of an increase in government revenue equivalent to the revenue foregone, the study uses the Government Revenue and Development Estimations modeling. The study finds that if governments had additional revenue equivalent to tax expenditures: an additional 17 million children would attend school (13.62% currently out of school), an additional 70 million people would use basic water (23% of those without access), 146 million would use basic sanitation (20% of those without access), 181,000 children would survive (13% of children who currently die), and 12,000 mothers would survive (16% of mothers who currently die). Critically, there would be improvements in governance indicators in all regions. Foregone revenue from tax expenditures could increase access to public services for millions, which is the most effective tool for reducing inequality and driving progress toward sustainable development. The massive opportunity costs reported here require all governments to report and justify their annual tax expenditure. [ABSTRACT FROM AUTHOR]

We generalize the traditional, static Keynesian cross by deriving an intertemporal Keynesian cross for the dynamic output response to government spending and taxes in microfounded general equilibrium models. Intertemporal marginal propensities to consume (iMPCs) are sufficient statistics for this response, with fiscal multipliers depending only on the interaction between iMPCs and public deficits. We provide empirical estimates of iMPCs and argue that they are inconsistent with representative agent or two-agent models but can be matched by certain heterogeneous agent models. Models that match empirical iMPCs imply larger and more persistent output responses to deficit-financed fiscal policy, with cumulative spending multipliers above 1. [ABSTRACT FROM AUTHOR]

One of the factors impeding the decline in poverty in Indonesia is the government's lack of attention to the need to reduce income inequality. Fiscal policy and economic growth can effectively reduce poverty by lowering income inequality, so the inequality channel must be considered. Socioeconomic and infrastructure differences between provinces can influence the effectiveness of economic growth and fiscal policy in reducing poverty. This study aimed to assess the effects of economic growth and fiscal policy regarding spending and taxes on direct and indirect poverty reduction through lowering income inequality, as well as considering how these variables influence poverty by province. This study employed secondary data, including panel data for 2010–2023 from 34 provinces in Indonesia, which were analyzed using autoregressive cross-lagged SEM. This study found that economic growth and fiscal policy regarding spending on education and health are statistically significant in directly reducing poverty in regions outside Java but do not affect it through income inequality. Taxes increase income inequality, and the social safety net does not reduce poverty outside Java. The increased spending on education and health should continue, but improvements are needed in terms of targeting social safety nets and tax reforms to strengthen the system and reduce inequality. [ABSTRACT FROM AUTHOR]

This study examines whether receiving property tax relief contributes to homeowner's support for local taxes and spending. Using a survey sample of 10,655 homeowners in 40 US States in 2022, I find a negative association between property tax relief and opposition against property tax. Also, homeowners who receive property tax relief are more likely to support higher local taxes. Homeowners who receive tax reduction display a weaker preference for local budget cuts and a stronger preference for tax increases than homeowners who do not. These results suggest that tax relief may contribute to a higher tolerance for tax increases. Key Takeaways: Property tax relief can contribute to lowering property tax aversion among homeowners.Homeowners who receive property tax relief are more likely to support increase in local taxes and spending.The majority of American homeowners prefer spending cuts to property tax increases when asked how local governments should respond to inflation.Homeowners who receive property tax relief show a weaker preference for local budget cuts and a stronger preference for tax increases than homeowners who do not receive tax reduction. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We investigate whether a universal basic income (UBI) programme should replace New Zealand's public pension system. A UBI programme would increase the number of social benefit recipients and hence increase tax rates. Not only the basic income itself but also its accompanying tax rate hikes would influence intra- and inter-temporal choices of households. We use an overlapping generations model and show that households' preferences would be time-inconsistent—in hindsight, households regret having saved too little. There are three major findings of this study. First, the public pension system would be preferred to a UBI programme increasing the tax rate of income. Second, a UBI programme increasing the consumption tax rate would be preferred to the public pension system by households at most ages, but they would reverse the preference later in their lives. Third, a decrease in the population growth rate would make the reversal of the preference more noticeable. [ABSTRACT FROM AUTHOR]

Tax buoyancy exhibits unique behaviour in nations facing specific challenges. This phenomenon is particularly pronounced in sub-Saharan countries which often implement tax exemptions to boost investment and facilitate trade. This study investigates tax buoyancy in Rwanda. It uses government administrative data and rigorous statistical techniques. The Engle-Granger test for co-integration and Ordinary Least Squares regression techniques were used to assess long-term relationships and models. The study findings revealed that the Gross Domestic Product (GDP) was co-integrated with Direct Taxes while the Total Consumption correlates with Taxes on Goods and Services. The study revealed that there was no sustained correlation between s and international trade taxes in Rwanda. This was attributed to the increasing use of customs tax exemptions for trade facilitation and investment promotion. The GDP emerged as a reliable predictor for international trade taxes. The findings revealed the dynamic tax system in Rwanda was characterized by substantial buoyancy rates. Crucially, the study recommends not relying on import volumes for forecasting international trade taxes, not only in Rwanda but also in other countries adopting similar tax policies. The lessons drawn from Rwanda's experience offer valuable insight for policymakers confronting similar challenges. [ABSTRACT FROM AUTHOR]

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We develop a framework for difference-in-differences designs with staggered treatment adoption and heterogeneous causal effects. We show that conventional regression-based estimators fail to provide unbiased estimates of relevant estimands absent strong restrictions on treatment-effect homogeneity. We then derive the efficient estimator addressing this challenge, which takes an intuitive "imputation" form when treatment-effect heterogeneity is unrestricted. We characterize the asymptotic behaviour of the estimator, propose tools for inference, and develop tests for identifying assumptions. Our method applies with time-varying controls, in triple-difference designs, and with certain non-binary treatments. We show the practical relevance of our results in a simulation study and an application. Studying the consumption response to tax rebates in the U.S. we find that the notional marginal propensity to consume is between 8 and 11% in the first quarter—about half as large as benchmark estimates used to calibrate macroeconomic models—and predominantly occurs in the first month after the rebate. [ABSTRACT FROM AUTHOR]

This article focuses on the welfare effects of the interaction of a rule of indirect tax harmonization under the destination principle and the provision of public goods that are global in nature. It stresses the role of international transfers between governments set in order to equalize the social (i.e., worldwide) marginal cost of public funds across countries. Under this condition, it is shown how the combination of the tax and expenditure side of such a "harmonizing fiscal policy" can give rise to a potential Pareto improvement. This requires considering aggregate revenue effects (and the ensuing effects on the provision of public goods) of the fiscal reform jointly with under/over provision of public goods in the (first‐best) Samuelson sense. [ABSTRACT FROM AUTHOR]

This paper estimates Engel curves on the foreign content (outsourcing) and the foreign environmental taxes embedded in the consumption of final goods and services in the United States (U.S.). We estimate Engel curves using U.S. household income and consumption information from 1996 to 2011 and find that they are concave and shift down over time. Importantly, our results suggest a coherent picture where the foreign content and the foreign environmental taxes in U.S. household consumption bundles decreased on average over time primarily because of a composition effect where the significant income increase has led to a shift in consumption towards goods and services with lower foreign content and lower foreign environmental taxes. Both effects represent a movement along their respective Engel curves. Consequently, other effects besides income changes play a minor role in the evolution of consumer decisions and their relationship with foreign content and environmental taxes. [ABSTRACT FROM AUTHOR]

Value Added Tax is widely used and prominent since it generates significant economic revenue and is very simple to administer. Consumers who purchase various goods and services are subject to a standard consumption tax called VAT, which is gradually collected. Economic growth is necessary for a country to be sustainable in the long run. VAT has been recognized as an essential global tax instrument that fosters economic growth. The study examines the customers' perception of financial, economic, and social perspectives of VAT in sustainable economic development. This study employed a mixed-methods design, incorporating both quantitative and qualitative methodologies. The data was obtained from 315 respondents in Saudi Arabia via a structured, self-administered questionnaire. Descriptive analysis, correlation analysis, reliability analysis, regression analysis, and ANOVA were employed to analyze the data in SPSS. The study results showed that all factors substantially impacted customers' perception, and customers perceive that the revenue generated from VAT significantly contributes to a country's financial, social and economic development. The advice presented would be helpful to scholars and policymakers who are examining the implications of VAT and how to improve compliance. [ABSTRACT FROM AUTHOR]

State preemption in the form of tax and expenditure limits significantly limits local revenue-raising capacity. To gain insights into how local governments respond to fiscal preemption through direct democracy, this study focuses on tax referenda that override the levy limit set by Proposition 2½ in Massachusetts. Analyzing a sample of 320 municipalities from 2010 to 2021, we investigate the influence of fiscal slack resources and tax burden on the levy limit overrides and exclusions. Our analysis breaks down the tax referendum process into two stages, highlighting the involvement of different decision-makers: local officials proposing the referendum and individual voters approving it. We find that municipalities are motivated to seek tax referenda due to diminishing fiscal slack resources, yet the tax burden on residents can discourage such pursuits. [ABSTRACT FROM AUTHOR]

Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 countries, we proxy for informal consumption using the type of store where purchases occur. We establish that the budget share spent in informal stores steeply declines with income, so that richer households pay a substantially larger share of their income in taxes. Our findings imply that the widespread policy of exempting food from taxation is hard to justify on equity grounds in low-income countries. [ABSTRACT FROM AUTHOR]

Tiebout sorting describes people moving to communities that most closely match people's preferences over taxes and public services. This Tiebout equilibrium is disturbed when cities vote to increase taxes and spending. We study the effect of increased taxes and public spending on population growth in growing and declining cities. Using regression discontinuity to compare otherwise similar cities, we find increasing local government taxes and spending by 15% can increase population growth rates. The increase is only evident the year after the vote. For the general sample, the increase is 0.4 percentage points, but it is 0.8 percentage points (25% of a standard deviation) for growing cities with below-median percentages of elderly residents. In cities with declining population, passing large tax levies increases population growth rates by 0.9 percentage points the year after the vote—33% of a standard deviation. Instead of cutting taxes and services, cities with declining population might instead consider providing additional public services to stem population declines. Most migration studies use a fairly large geographical unit like states, counties, and urban areas; our study contributes to the literature by studying migration at the local government level (cities, villages, and townships). [ABSTRACT FROM AUTHOR]

Copyright of Journal of Administrative Sciences / Yonetim Bilimleri Dergisi is the property of Canakkale Onsekiz Mart Universitesi, Terzioglu Kampusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper provides an overview of the relationship between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on feminine hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders. [ABSTRACT FROM AUTHOR]

This study examines the impact of fiscal autonomy (FAP) on public expenditure performance across 18 Indian states from 2010–11 to 2019–20. We develop a measure of public expenditure performance using social indicators. We also measure FAP using revenue‐expenditure ratio. Based on system generalized method of moments, the empirical result confirms that a higher FAP given to Indian states is associated with greater fiscal performance. Further, the robustness check reveals that central transfer insignificantly affects the expenditure performance of Indian states. [ABSTRACT FROM AUTHOR]

Incompatible with the pioneering role of the transportation sector in greenhouse gas (GHG) emissions, this research mainly deals with GHG emissions from the transport sector. In this context, the study looks at the four leading European Union (EU) countries (i.e., Germany, France, Italy, and Spain), investigates emissions from their sub‐types of the transport sector (i.e., aviation, rail, and road), uses environmental transport taxes (ETAX) as the main explanatory variable in the bivariate modeling, and considers biofuel consumption (BIO) as a control factor in the multivariate modeling. The study uses monthly data between 2004 and 2022, bivariate and multivariate quantile‐on‐quantile regression as well, and Granger causality‐in‐quantiles as the main approaches. The results demonstrate that (i) ETAX is completely inefficient on aviation and road transport GHG emissions; (ii) ETAX curbs rail transport GHG emissions in France at only middle quantiles; (iii) with the moderating impact of BIO, ETAX becomes effective in declining aviation, rail, and road transport GHG emissions (iv) BIO has a certainly reversing impact on the nexus between ETAX and transport sector GHG emissions. Overall, the study highlights that ETAX has a stand‐alone ineffective impact in curbing transport sector GHG emissions, but BIO has a certain moderating contribution in this manner. Thus, the study strongly recommends taking further actions, such as more use of BIO as in the case of this study, to support ETAX practices in combating GHG emissions for the EU countries. [ABSTRACT FROM AUTHOR]

Recent reports from climate scientists stress the urgency to implement more ambitious and stringent climate policies to stay below the 1.5 °C Paris Agreement target. These policies should simultaneously aim to ensure distributional justice throughout the process. A neglected yet potentially effective policy instrument in this context is rationing. However, the political feasibility of rationing, like any climate policy instrument, hinges to a large extent on the general public being sufficiently motivated to accept it. This study reports the first cross-country analysis of the public acceptability of rationing as a climate policy instrument by surveying 8654 individuals across five countries—Brazil, Germany, India, South Africa, and the US—on five continents. By comparing the public acceptability of rationing fossil fuels and high climate-impact foods with consumption taxes on these goods, the results reveal that the acceptability of fossil fuel rationing is on par with that of taxation, while food taxation is preferred over rationing across the countries. Respondents in low-and middle-income countries and those expressing a greater concern for climate change express the most favourable attitudes to rationing. As political leaders keep struggling to formulate effective and fair climate policies, these findings encourage a serious political and scientific dialogue about rationing as a means to address climate change and other sustainability-related challenges. [ABSTRACT FROM AUTHOR]

While a value-added tax (VAT), which supports a welfare state, was officially introduced in Japan in 1989, earlier attempts to implement this tax system failed. This study looks in-depth at why Japan was slower than other countries to implement a VAT. The tax authorities' debates during the 1960s and 1970s are reviewed to understand why other attempts to introduce a VAT failed. Implementing the VAT would require a shift from the ideology centering on a direct tax to acceptance of indirect taxes and justification for a general consumption tax's superiority over specific consumption taxes. Four influential factors are identified. First, in 1960, the ideology centering on a direct tax made a VAT inherently inferior. Second, in the 1968, "Break Fiscal Rigidification Campaign" created a revenue-neutral path for indirect tax increases but favored specific consumption taxes. Third, the Fundamental Issues Subcommittee conceptualized "high benefit/high cost" in the early 1970s and established the VAT's superiority over specific consumption taxes based on a study of overseas travel to European Commission countries. However, the VAT was abandoned due to external shocks. Fourth, the attempts to link the VAT with fiscal reconstruction in the late 1970s faced strong opposition from consumers, small businesses, and the ruling party. Failure to introduce the VAT in the 1970s eliminated the possibility of using it to raise taxes in the early 1980s. The findings reveal that Japan's failure to introduce the VAT closed a door to a "high benefit/high cost" type of Western-style welfare state. [ABSTRACT FROM AUTHOR]

Richard Nixon was the first president who examined the possibility of introducing a value-added tax (VAT) at the federal level in the late twentieth century. By 1970, his administration had considered recommending it alongside other domestic programs to overcome the criticism against the VAT's regressivity, potential conflict in the federal-state tax authority, and the fragmented decision-making authority between the executive and legislative branches of the government. However, in 1971, the Nixon administration shifted their policy priority toward gaining the middle-class political support by linking local property tax relief to a federal VAT. Although they combined the two measures with a rebate to obtain consent to and confidence in them from the "opponents" among the "internalists" of policymaking and societal actors, their attempt failed to accomplish it. As a result, Nixon abandoned the federal VAT. This abandonment was amissed opportunity to introduce a federal VAT, leading the United States to become a fiscal outlier among Organisation for Economic Co-operation and Development (OECD) countries: it has not yet implemented a national/federal VAT. Furthermore, this outcome marked the origin of certain historical characteristics of the American fiscal state: the use of tax expenditures, "fend-for-yourself federalism," weak extractive capacity, and fiscal inflexibility. [ABSTRACT FROM AUTHOR]

The construction of ecological civilization has put forward new requirements for the market-oriented reform of ecological products, and pricing is the most effective mechanism for marketization. This paper actively expands on the definition of ecological products and considers two game models to compare different consumption preferences and tax/subsidy policies. The results show that, under a static game, ecological products pose a disadvantage, which can lead to negative profits. In a dynamic game, an ecological firm can obtain higher profits by virtue of the positive externalities of its products. Changes in subsidies and taxes can achieve the expected effect of policies, which may reduce the price of ecological products and thus improve competitiveness. Meanwhile, we found that tax policy regulation plays a more significant role than a supporting subsidy, but the ecological degree effect may be the opposite under extreme conditions. This research provides theoretical guidance for promoting the use of ecological products for environmental improvement. [ABSTRACT FROM AUTHOR]

This study revisits how local fiscal policies, specifically taxing and expenditures, affect economic growth. Using a panel (1990–2020) of Wisconsin general-purpose governments, we estimate a fixed effects variable parameter model and find that taxes have a dampening effect on the growth rate in income prior to the Great Recession but a positive effect over recent years. We also find that the impact of taxes on growth varies across community income levels. For lower income places taxes have a dampening effect on growth, but a positive effect in higher income areas. The results suggest that the impact of fiscal policies on economic growth vary over time and income levels. As such, blanket statements that high taxes harm the business climate and hence economic growth are generally not supported by the research. [ABSTRACT FROM AUTHOR]

The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase, but so does the price of these products. The regression analysis results show that quantities such as the price of cigarettes, the effective tax rate or the amount of cigarettes consumed are factories that positively influence tax revenue. Since the tax rate or the price of these products constantly increases, the tax revenue is also increasing. It increased almost six-fold over the entire analyzed period. At the same time, it was found that other factors, such as the average wage, also affect the tax revenue. It is necessary to consider that the cigarette consumption has been showing a downward trend in recent years. However, the reason is not only the increasing tax burden and the price of these products but also the transition of consumers to so-called e-cigarettes. A reduction in cigarette consumption may be reflected in the future by reducing healthcare costs, which will create potential reductions in public health insurance payments. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The literature on fiscal policy has identified wealth elasticity of labor supply and agent heterogeneity as the linchpin of shaping different transmission mechanisms for fiscal policy. In this paper, I build these two important edifices on an otherwise canonical business-cycle model to conduct quantitative analyses of various fiscal policies. To underscore the relative importance of agent heterogeneity, I compare results from the model with agent heterogeneity with those from a standard model without agent heterogeneity. I also compare results from changes in wealth elasticity to analyze how the model ingredient delivers different macroeconomic and fiscal dynamics. The main finding reveals that in the context of the model formulated in this paper, the capital tax is the least detrimental to business cycles and fiscal states and the consumption tax is the most appropriate policy tool since it yields positive output and tax-revenue multipliers in the short and long runs. All the results from counterfactual experiments suggest that macroeconomic and fiscal outcomes hinge fundamentally on agent heterogeneity and wealth elasticity. An important value that this paper adds to the literature is to offer results from a comprehensive analysis of all possible fiscal policies by considering both essential forces. [ABSTRACT FROM AUTHOR]

In 2021, the tax on sweetened beverages was introduced in Poland. It is worth knowing how consumers, especially young people, perceive the tax and whether there are any changes in the consumption of such drinks. This cross-sectional study was conducted in 2022 and analyzed a convenience sample of young people's attitudes towards the effectiveness of the tax as well as beverage consumption in the second year of the tax's implementation. This study was conducted using a questionnaire method among 334 young people (167 school students and 167 university students). The vast majority of the study participants (84%) had heard about the introduction of the tax (there was no statistically significant difference between the school students' and the university students' knowledge). Of these, 90% knew that beverages with added sugar are taxed, but only 43% were conscious that beverages with sweeteners are also subject to the tax. Forty percent of those surveyed believed that the introduction of the tax could reduce beverage consumption, while 35% denied this possibility. The view that the tax would have a beneficial effect on reducing drink consumption was statistically significantly more frequently expressed by school students compared to university students (55% vs. 25%; p < 0.05). Of those who were aware of the tax, 31% declared they drank fewer beverages following its introduction, while 58% reported that they had not changed the amount they drank. About 33% of the respondents said they drank sweetened beverages several times a week. According to the study, as a result of the tax, almost one-third of surveyed young Poles reported drinking less beverages than before the tax. [ABSTRACT FROM AUTHOR]

In recent years, human rights scholarship has progressively turned its gaze to the topic of taxation. As a growing body of literature has shown, both the tasks of raising and spending tax revenue may impinge on the realisation of socio-economic rights, a relationship here termed tax and human rights nexus. Notably, however, sovereigns' fiscal powers are, to a large extent, curtailed by the international tax regime. Whereas appeals for a normative alignment between international tax law and human rights are mounting, a closer look at what exactly international human rights frameworks allow with respect to taxation is still largely missing. This article seeks to fill this gap by systematically analysing regional human rights court's jurisprudence on taxation where it intersects socio-economic rights. In doing so, it aims at illuminating the opportunities and challenges for human rights judicial review of international fiscal policies. [ABSTRACT FROM AUTHOR]

This study examines the results of an online survey on the impact of the global food crisis on Germany's food aid measures. The global food crisis has left Germans food insecure, leading them to seek additional financial support to increase food production, including lower sales tax and aid for vulnerable groups. Perception of the causes of the food crisis differ across socio-economic groups, such as age, education, and income. Older participants were dissatisfied with the measures taken by the government and European Union to secure the functioning of the food security system. This group was also supportive of reduced consumption tax on food and increased charitable assistance for vulnerable groups. In Germany, where the birthrate is steadily declining and the population is aging, social security system reform is underway, with hope for stable and sustainable food assistance supported by older generations. [ABSTRACT FROM AUTHOR]

Background: The consumption of sugar-sweetened beverages (SSBs) is associated with obesity, metabolic diseases, and incremental healthcare costs. Given their health consequences, the World Health Organization (WHO) recommended that countries implement taxes on SSB. Over the last 10 years, obesity prevalence has almost doubled in Brazil, yet, in 2016, the Brazilian government cut the existing federal SSB taxes to their current 4%. Since 2022, a bill to impose a 20% tax on SSB has been under discussion in the Brazilian Senate. To simulate the potential impact of increasing taxes on SSB in Brazil, we aimed to estimate the price-elasticity of SSB and the potential impact of a new 20% or 30% excise SSB tax on consumption, obesity prevalence, and cost savings. Methods and findings: Using household purchases data from the Brazilian Household Budget Survey (POF) from 2017/2018, we estimated constant elasticity regressions. We used a log-log specification by income level for all beverage categories: (1) sugar-sweetened beverages; (2) alcoholic beverages; (3) unsweetened beverages; and (4) low-calorie or artificially sweetened beverages. We estimated the adult nationwide baseline intake for each beverage category using 24-h dietary recall data collected in 2017/2018. Taking group one as the taxed beverages, we applied the price and cross-price elasticities to the baseline intake data, we obtained changes in caloric intake. The caloric reduction was introduced into an individual dynamic model to estimate changes in weight and obesity prevalence. No benefits on cost savings were modeled during the first 3 years of intervention to account for the time lag in obesity cases to reduce costs. We multiplied the reduction in obesity cases during 7 years by the obesity costs per capita to predict the costs savings attributable to the sweetened beverage tax. SSB price elasticities were higher among the lowest tertile of income (−1.24) than in the highest income tertile (−1.13), and cross-price elasticities suggest SSB were weakly substituted by milk, water, and 100% fruit juices. We estimated a caloric change of −17.3 kcal/day/person under a 20% excise tax and −25.9 kcal/day/person under a 30% tax. Ten years after implementation, a 20% tax is expected to reduce obesity prevalence by 6.7%; 9.1% for a 30% tax. These reductions translate into a −2.8 million and −3.8 million obesity cases for a 20% and 30% tax, respectively, and a reduction of $US 13.3 billion and $US 17.9 billion in obesity costs over 10 years for a 20% and 30% tax, respectively. Study limitations include using a quantile distribution method to adjust self-reported baseline weight and height, which could be insufficient to correct for reporting bias; also, weight, height, and physical activity were assumed to be steady over time. Conclusions: Adding a 20% to 30% excise tax on top of Brazil's current federal tax could help to reduce the consumption of ultra-processed beverages, empty calories, and body weight while avoiding large health-related costs. Given the recent cuts to SSB taxes in Brazil, a program to revise and implement excise taxes could prove beneficial for the Brazilian population. Using the context of the proposed Sugar-Sweetened-Beverages tax in Brazil, Ana Basto-Abreu and colleagues model the estimated reduction in obesity prevalence and savings in health-related costs. Author summary: Why was this study done?: The consumption of sugar-sweetened beverages (SSBs) is associated with obesity, metabolic diseases, and incremental healthcare costs. The World Health Organization (WHO) recommends governments to tax SSB to improve diet and reduce chronic diseases. Since 2022, a bill to impose a 20% tax on SSB is under discussion in the Brazilian Senate. What did the researchers do and find?: We estimated SSB own- and cross-price elasticities by socioeconomic status and simulated the potential effects of introducing a 20% excise tax to SSB in consumption. If a 20% tax is introduced, we would expect a 16.9 kcal/day/person caloric reduction among Brazilian adults. We used an individual dynamic weight change model to translate caloric reductions into obesity reductions. We estimated an expected 6.7% reduction in obesity, which could lead to USD 13.3 billion healthcare cost savings over 10 years. Larger benefits of the tax are expected to be experienced by younger adults and by people from high-income groups. What do these findings mean?: The implementation of the SSB tax is expected to produce important reductions in population weight and obesity prevalence, while saving health-related costs. Limitations of our analysis include assuming no change in weight under the no-intervention scenario and using a quantile distribution method to adjust self-reported baseline weight and height. [ABSTRACT FROM AUTHOR]

Tax and expenditure policies have a range of economic, social, and environmental objectives. Although these policies are multidimensional, the relevant literature focuses on a single dimension. The long-run aim of public policies, including tax and expenditure policies, is to ensure sustainable development that includes all these dimensions. The sustainable development index is a broad indicator that combines economic, social, and environmental factors, including human development and ecological quality. This study aims to examine the effect of tax revenues and public expenditures on the sustainable development index in Türkiye for the period 1990-2019. According to the study results, while tax revenues affect sustainable development positively, public expenditures affect it negatively. The results of the study support that Türkiye implements its tax policy in a balanced manner towards sustainable development goals and emphasizes that it should review its expenditure policy. This study underscores the importance of aligning both tax and expenditure policies to effectively pursue sustainable development objectives in Türkiye. [ABSTRACT FROM AUTHOR]

One of the most important tools for adjusting the income distribution is tax. By imposing taxes on the income and wealth of individuals, governments can, in addition to financing their own expenses, use this tool to reduce the income gap and make the necessary adjustments in the distribution of income. The purpose of this study is to investigate the factors affecting the income distribution by emphasizing the types of taxes in the Afghan economy. In this research, data collected by library and statistical methods, WDI 2021 and Global Inequality Database during 1971 to 2020, and for data analysis, OLS and GMM time series econometric models use in this research. The results of different research models show that the tax on the consumption of a tax is on the path of injustice and inequality, because it receives a tax in equal proportions from all members of society. The most important proposal in this regard is to create an exponential tax mechanism. The research also shows that trade taxes will increase the price of domestic consumer goods, resulting in inflation and increased income inequality. The results also show that increasing profit tax will reduce corporate profits and, of course, reduce income inequality. [ABSTRACT FROM AUTHOR]

Christians and Jews in fourteenth- and fifteenth-century Castile relied on income from local taxes levied on commercial transactions to maintain the fabric and the effective administration of their communities. The consumption tax imposed by the crown, the alcabala (also known as the sisa), was a major source of royal revenue so that traders were doubly taxed on the sales of their produce. The mechanism for the collection of these taxes and the way in which the tax-farmers were appointed to these lucrative posts showed some similarities between the two faith communities. A dispute described in a fourteenth-century rabbinic responsum reveals, however, that the process within one Jewish community (aljama) was less structured than that followed in the Christian municipalities (concejos). Furthermore, it portrays the considerable emphasis placed by the protagonists on the legal injunctions of Jewish law (halakha). The conflict between the various elements within the Jewish leadership and their attempts to influence rabbinic authority are an illustration of rivalry and contention and of the bids to dominate judicial process within a late-medieval Jewish community. [ABSTRACT FROM AUTHOR]

Reducing carbon dioxide emissions and achieving carbon neutrality have become hot topics of global concern. China has elevated its response to climate change to a national strategic level, where the green tax system plays a crucial role in implementing the dual-carbon strategy. This paper systematically analyzes the green tax systems of the Organisation for Economic Co-operation and Development (OECD)--encompassing environmental pollution taxes, energy taxes, vehicle and transportation taxes, and resource taxes. Based on this analysis, it proposes that China should establish a multifaceted green tax system including environmental protection tax, resource tax, and farmland occupation tax. Furthermore, it suggests an integrated approach combining systematic tax incentives such as corporate income tax, value-added tax, consumption tax, and vehicle purchase tax. This comprehensive green taxation framework, covering development, production, consumption, and emission stages, aims to drive high-quality green economic and social development through both tax incentives and restrictions, implementing a "dual-driving" mechanism. This study provides a basic framework and practical path for building a green tax system in China, especially studying the sources of different green taxes and their interrelationships, which enriches the theoretical and practical values related to taxation. [ABSTRACT FROM AUTHOR]

This paper examines the role of a 'green' value‐added tax in the competitive environment of firms. Using data on firms in Romania and leveraging the introduction of a tax reduction on organic products in 2019, I show that although the overall market for organic goods grows and potential to generate windfall profit exists, the market share of incumbent firms decreases because of intensified competition post‐reform driven by new entrants competing for profits in the market. The market share decreases by about 2 percentage points after the reform. The effect depends on the relative elasticity of demand vis‐à‐vis supply in the market and the ability of a firm to protect its sales from new market entrants. Firms operating geographically further from the main consumer (i.e., more rural firms) and further upstream from the retail sector are more vulnerable to losing market share because urban demand is less elastic than rural demand and retail demand is less elastic than primary demand. Firms that are in markets where it is easier to switch from non‐organic to organic and that are less capital intensive (i.e., have fewer fixed costs) are more vulnerable to losing market share to new market entrants. [ABSTRACT FROM AUTHOR]

It is well known that a consumer price-neutral reform of consumption taxes and import tariffs is welfare-improving. This paper shows that such price controls are inferior to quantity controls in terms of welfare improvement. The paper next turns to a comparison of different abatement strategies. Whether or not policy changes should fix private abatement or public abatement relates to the level of earmarking, and depends on the relationship between private production and public abatement. There are cases in which increased public abatement only improves welfare by more than both increased private and public abatement together. The paper recommends that environmental earmarking in the form of public abatement should be delivered to cushion price hikes and sustain private energy consumption. [ABSTRACT FROM AUTHOR]

Given high long-term interest rates, most industrial countries have to either cut spending or increase taxes to contain government debt. As an immediate fiscal consolidation would cause economic and political harm, adjustment must be steady and slow, based on a credible plan. This implies that government debt levels have to increase before falling. This is not good, but not catastrophic, as advanced economies can sustain a higher debt ratio, so long as it is not exploding. [ABSTRACT FROM AUTHOR]

Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of this study is to test the hypothesis of the expediency of using the mechanism of tax expenditures to influence investment activities and the development of priority sectors of the economy. The object of this study was a sample of nine countries of the G-20 group, whose reports provided data on the share of tax expenditures related to investment support and stimulating the development of priority sectors of the economy. The practice of generating reports on tax expenditures is quite common in developed countries, but there are several limitations for cross-country comparison: national characteristics of fiscal elements, and the level of openness and transparency of data on tax expenditures. The scale of using tax expenditures is determined by the multidimensional average method; countries are rated according to the value of the integral indicator. The scale of tax breaks determines the position in the ranking. The effectiveness of using tax breaks is assessed through the coefficient of increase in investment and the coefficient of increase in industrial production. The assessment results show whether economic indicators are outpacing the growth rate of tax benefits and preferences. A study of panel data revealed the average degree of influence of the total amount of tax expenditures on the dynamics of capital investments. The allocation of a target group of tax expenditures related to investment support showed a weak degree of influence on the dynamics of capital investment volumes. The results obtained can be explained by the fact that the allocation of a target group of tax expenditures may not reflect the full range of tax benefits provided to support investments, which is due to the peculiarities of the system of accounting and assessment of tax expenditures in a particular country. In addition, the contribution of tax expenditures may be insignificant if direct forms of support prevail. [ABSTRACT FROM AUTHOR]

This paper analyses and compares the performance of resource taxes and capital taxes in financing public goods while considering the positive effects of public expenditure on firm productivity. It is motivated by Franks et al. (2017), who argue that the advantage of the resource tax consists in its potential to reap foreign resource rents. I employ an analytical general equilibrium framework of n $n$ identical resource‐poor countries, where local firms use internationally mobile capital and a net imported resource in production as well as local public infrastructure. The latter is financed solely by either taxing the input of the resource or capital. The choice of the policy instrument is exogenous to policy makers and symmetric across countries. I find that expenditure on infrastructure renders the impact of fiscal policy on the terms of trade ambiguous under resource taxation and negative under capital taxation. Moreover, public expenditure weakens the outflow of factors moderating the deficit of public spending caused by tax competition. This holds for both policy scenarios. Considering both effects simultaneously, resource taxation cannot generally be identified as the policy to provide higher provision or efficiency. A numerical exercise shows cases for higher provision of either policy. [ABSTRACT FROM AUTHOR]

Consumption tax evasion (CTE) is an ethical dilemma that can enlarge the presence of the shadow economy. The empirical literature mainly focused on the ethical dimension of the business community, thus there is insufficient literature related to the ethical decision-making process on the consumer's side. So, the present study attempts to explore the ethical decision-making process of consumers regarding CTE. The study used three major components of Jones's Issue Contingent Model to study the consumer's ethical decision-making regarding CTE. The study proposes a conceptual model by linking idealism, relativism, religiosity and attitude with the three components of the issue contingent model. The result of the study was based on primary data collected from consumers in the Kerala State. The data obtained was examined using the PLS-SEM technique which confirms the influence of idealism, relativism and attitude on the moral recognition of consumers regarding CTE. The result also concludes that moral recognition leads to moral judgement, which in turn, plays a vital role in inculcating moral compliance intention in the minds of consumers. [ABSTRACT FROM AUTHOR]

The authors sought to characterize perceptions of the impacts, attributes, and support for taxes earmarked for behavioral health services and to compare perceptions of the taxes among professionals in California and Washington, two states differing in earmarked tax designs. Surveys were completed by 155 public agency and community organization professionals involved in tax implementation in California (N=87) and Washington State (N=68) during 2022–2023 (29% response rate). Respondents indicated their perceptions of the taxes' impacts, attributes, and support. Responses were summed as aggregate scores and were also analyzed as individual items. Bivariate analyses were used to compare responses of professionals in California versus Washington State. Earmarked taxes were generally regarded positively. Of the respondents, >80% strongly agreed that the taxes increased funding for services and were helpful, and only 10% strongly agreed that the taxes decreased behavioral health funding from other sources. Substantially more respondents in California than in Washington State strongly agreed that taxes' reporting requirements were complicated (45% vs. 5%, p<0.001) and that the taxes increased unjustified scrutiny of services or systems (33% vs. 2%, p<0.001). However, more respondents in California than in Washington State also strongly agreed that the taxes increased public awareness about behavioral health (56% vs. 15%, p<0.001) and decreased behavioral health stigma (47% vs. 14%, p<0.001). Perceptions of the strengths and weaknesses of taxes earmarked for behavioral health services may vary by design features of the tax. Such features include stigma-reduction initiatives and tax spending and reporting requirements. [ABSTRACT FROM AUTHOR]

With massive greenhouse gas emissions causing global warming, emissions reduction and economic growth are essential objectives that must be balanced in sustainable development worldwide. The tax policy is an effective tool for environmental protection and economic regulation. Over the years, China has continuously adjusted tax policies, and the tax structure has tended to be optimized, but there is still no carbon tax. In this regard, based on the purpose of promoting the harmonious development of the environment and economy, this article builds a dynamic computable general equilibrium (CGE) model with five scenarios to assess the economic, energy, and environmental effects of the consumption tax, the carbon tax as well as their combination in China during 2022 to 2035. The results show that lowering the consumption tax on non-energy-intensive commodities boosts long-term economic growth but is not conducive to emissions reduction. Additionally, a separate carbon tax promotes a cleaner energy transition, reducing emissions while harming the economy. In contrast to the stand-alone policy treatment, the combination of lower consumption taxes on non-energy-intensive commodities with the medium carbon tax rate could have a "double dividend" effect, with long-term economic growth and consistently reduced pollution emissions. In the future, it will be essential to implement the appropriate policy combination to reduce fossil energy consumption and increase clean energy share. Thus, it would help to achieve China's 2030 peak carbon target and promote green economic development effectively. [ABSTRACT FROM AUTHOR]

This study aims to investigate the macroeconomic impact of fiscal policy in Türkiye, where fiscal policy faces several challenges. Using annual time series data from 1980 to 2021, we examine the impact of tax and public expenditure subcomponents on GDP using the augmented autoregressive distributed lag (A-ARDL) bound test approach proposed by Sam et al. (2019). The A-ARDL test results indicate that tax revenue has a positive impact on economic growth in the short run, while tax revenue has a negative impact on economic growth in the long run. Furthermore, we conclude that increases in current and investment expenditures have a positive impact on economic growth in the short and long run, while increases in transfer expenditures have a negative impact on economic growth in the short run. [ABSTRACT FROM AUTHOR]

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