We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results ...

Recent empirical work on tax incidence suggests that after-tax price responses are independent of the tax change direction. This paper investigates asymmetric price responses to ad-valorem tax changes in the Brazilian food ...

Esta tese procura investigar dois aspectos de Economia do Setor Público no Brasil: incidência fiscal e interações fiscais estratégicas. O tópico de incidência tributária é investigado em um contexto de transmissão do ...

Purpose: US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating, and comparing the value they create. This paper explores an approach to address these reporting and disclosure ...

The adequate way of neutralizing the Dutch disease is the imposition of a variable tax on the export of the commodity that originates the disease. If such tax is equivalent to the 'size' of the Dutch disease, it will shifts ...

Chile is one of several countries that recently implemented a fiscal policy to reduce soft drink (SD) intake and obesity. In 2014 the government increased the existing ad-valorem tax on high-sugar SD by 5% and decreased ...

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing ...

This paper analyses how multinational enterprises (MNEs) use transfer pricing methods and royalty payments for tax avoidance. A description of the transfer pricing methods is given to respond to the research aim, evaluating ...