Social and Behavioral Sciences Commons^™

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

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 …

Structure Of School Districts In Georgia: Economies Of Scale And Determinants Of Consolidation, L.R. Jameson Boex, Jorge Martinez-Vazquez

FRC Working Papers

An analysis of economies of scale in primary and secondary education in Georgia and its relation to school district consolidation.

A Comparative Analysis Of Southeastern States’ Income Tax Treatment Of Exporters, Ernest R. Larkins, Jorge Martinez-Vazquez, John J. Masselli

FRC Working Papers

Exporters are vital to the health of the U.S. economy as well as to individual state economies. As such, this study analyzes the export-related provisions of the southeastern states’ income tax laws and proposes tax policy changes that could potentially improve the tax environment for exporters while enhancing the overall economic environment in those states.

In order to develop and support tax policy recommendations relating to state’s tax treatment of exporters, statistics that highlight the importance of exports to the domestic economy are reviewed. In addition, a summary of Federal tax law incentives available to exporters is provided along with …

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

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.