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Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Simple Pigovian Taxes Vs. Emission Fees To Control Negative Externalities: A Pedagogical Note, Robert S. Main
Scholarship and Professional Work - Business
Many economics texts introduce their analysis of negative externalities by examining a tax on the output of polluting firms, sometimes called a "simple Pigovian tax," often pointing out that taxing pollution directly is superior to taxing output and proceeding to discuss an emission tee as an alternative. They do not show how and why an emission fee is more efficient than an output tax. This note presents a numerical example allowing comparison of the welfare effects of the two approaches, as well as showing why simply reducing the pollution intensity of polluters' output would be inferior to an emission fee.
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The study set out to identify the problem of tax administration in Nigeria and to appraise the performance of Kogi State Board of Internal Revenue. The problem of tax collection were identify to include lack of power by Revenue Appeal Courts, poor communication system, poor staff training and equipment fraudulent practices, lack of supervisor and so on. The data for appraising the performance of Kogi State Board of Internal Revenue were gathered directly through questionnaires and interviews ration study revealed that taxes collected were significant in term of Internally Generated Revenue of the State. The monitoring mechanism in system has …
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on …
Site Value Tax, Tom Dunne
Site Value Tax, Tom Dunne
Articles
Tom Dunne discusses some of the issues surrounding property taxation in Ireland