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Shaping a new international tax order: Vortrag gehalten am 10. März 1988 im Rahmen des finanzwissenschaftlichen Seminars des IIFS
In: Hefte zur internationalen Besteuerung 44
The taxation of international income flows: Issues and approaches
In: Studies in Taxation Policy
World Affairs Online
Intergovernmental finance in Colombia: final report of the mission on intergovernmental finance
In: International tax program
Intergovernmental fiscal relations in developing countries
In: The World Bank. Staff working paper 304
Charging for public services: a new look at an old idea
In: Canadian tax papers 59
Modernizing VATs in Africa by Sijbren Cnossen, Oxford, Oxford University Press, 2019, xv + 350 pp
In: The developing economies: the journal of the Institute of Developing Economies, Tokyo, Japan, Band 58, Heft 2, S. 180-182
ISSN: 1746-1049
Equalization and Canada's Fiscal Constitution: The Tie That Binds?
SSRN
Working paper
Policy Forum: Equalization and Canada's Fiscal Constitution — The Tie That Binds?
In: Canadian Tax Journal/Revue Fiscale Canadienne, Band 66, Heft 4
SSRN
Are Global Taxes Feasible?
In: Rotman School of Management Working Paper No. 3006175
SSRN
Working paper
Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers
In: Rotman School of Management Working Paper No. 2694651
SSRN
Working paper
Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures—marrying sin and virtue as it were—will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea—tax "bads" and do "good" with the proceeds—is simple and appealing. But designing and implementing good "sin" taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance "virtuous" social spending on public health.
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