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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Central-Provincial-Local Relations: The Revenue Side, Roy W. Bahl
Central-Provincial-Local Relations: The Revenue Side, Roy W. Bahl
ECON Publications
No abstract provided.
Why Levy Discriminatory Excises On Soft Drinks?, Roy W. Bahl
Why Levy Discriminatory Excises On Soft Drinks?, Roy W. Bahl
ECON Publications
This review of the justification for discriminatory excise taxes concludes that the economic case for taxing soft drinks is weak. In developing economies, expenditure needs are great, tax administration is weak, and countries may resort to discriminatory excise taxes as stopgap measures to solve short-term problems. More advanced economies do not have to settle for such stopgap measures. Discriminatory excises, other than on the “sin” products, find little justification in modern tax systems. In fact, discriminatory taxes on soft drinks have been eliminated in most European countries and are recommended for elimination in the EU. A middle or higher income …
Land Taxes Versus Property Taxes In Developing And Transition Countries, Roy W. Bahl
Land Taxes Versus Property Taxes In Developing And Transition Countries, Roy W. Bahl
ECON Publications
No abstract provided.
Discriminatory Taxation Of Carbonated Beverages: The Case Of Ireland, Mary Beth Walker, Roy W. Bahl
Discriminatory Taxation Of Carbonated Beverages: The Case Of Ireland, Mary Beth Walker, Roy W. Bahl
ECON Publications
A study of Ireland's decision to eliminate its discriminatory excise tax shows that the revenue loss associated with this action was far less than might otherwise have been expected.