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Excise tax research paper

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Read the Transcript. The approach used by most economists to check academic research results is flawed for policymaking and evaluation. The authors propose an alternative method for designing economic policy analyses that might be applied to a wide range of economic policies. State and local governments that rely heavily on sales tax revenue face an increasing financial burden absent federal aid, says Daniel Green. Open for comment; Comment s posted. Examining motives and incentives behind the growing international flows of US-denominated securities, this study finds that dollar-denominated capital flows are increasingly intermediated by tax haven financial centers and nonbank financial institutions.
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Excise Taxes and Sound Tax Policy

Excise tax research paper
Excise tax research paper
Excise tax research paper
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Excise Tax - Term Paper

The main purpose of this study is to provide empirical evidence on the effects of the cigarette excise tax structure on three outcomes: cigarette prices, government revenues, and cigarette consumption. We composed cross-sectional time-series data for 21 EU countries from year to from various data resources. We provide strong evidence that the price gap between premium and low-priced brands is larger in countries with a greater share of ad valorem tax. A percent raise in the share of ad valorem tax in total excise tax leads to about a 4 to 5 percent increase in the price gap, with a smaller impact in more concentrated markets.
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Excise Tax

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Excise taxes are narrowly based taxes on consumption, levied on specific goods, services, and activities. They can be either a per unit tax such as the per gallon tax on gasoline or a percentage of price such as the airline ticket tax. Generally, excise taxes are collected from producers or wholesalers, and are embedded in the price paid by final consumers. Federal excise tax revenue has declined over time relative to the size of the economy.
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