Article
Agricultural Economics & Policy
Jessica C. Jones-Smith, Melissa A. Knox, Norma B. Coe, Lina P. Walkinshaw, John Schoof, Deven Hamilton, Philip M. Hurvitz, James Krieger
Summary: This article assesses the potential inequitable burden of sweetened beverage taxes on lower-income populations in three large US cities. The study finds that, although lower-income populations pay a higher percentage of their income in beverage taxes, there is no difference in absolute spending on beverage taxes per capita. Furthermore, there is a sizable net transfer of funds towards programs targeting lower-income populations. This suggests that a sweetened beverage tax may have characteristics of an equitable public policy when considering both population-level taxes paid and targeted allocations of tax revenues.
Article
Economics
Yangyang Shen, Shi Li, Xiaobing Wang
Summary: This paper evaluates the impacts of tax policy reforms from the perspectives of progressivity and social welfare, using two tax reforms in China as examples. It finds that the abolition of the regressive agricultural tax in 2005 significantly improved the social welfare of rural residents, and the increase in income tax thresholds in 2011 increased progressivity but reduced the overall income tax share of total taxation.
CHINA & WORLD ECONOMY
(2021)
Article
Business, Finance
Shiyu Li, Shuanglin Lin
Summary: This paper uses an endogenous growth model to demonstrate that introducing a housing property tax in China leads to long-term increases in physical and human capital accumulation, as well as output growth. Regardless of whether the revenue from this tax is used to reduce government debt, personal income tax, capital income tax, or to increase government education expenditure, the tax reform has a strong inter-generational redistribution effect, benefiting future generations at the expense of current generations.
INTERNATIONAL REVIEW OF ECONOMICS & FINANCE
(2023)
Article
Economics
Guangqiang Liu, Zhiqing Yang, Fan Zhang, Nan Zhang
Summary: This paper examines the impact of China's environmental tax implementation on firms' environmental investments using Shanghai and Shenzhen A-share listed companies from 2015 to 2019. The results show a significant increase in firms' environmental investments after the implementation of the tax. The positive effect is more significant for state-owned companies and companies subject to high media attention, but there is no obvious difference between companies in regions with different levels of economic development. Further analysis reveals that government subsidies negatively affect firms' environmental investments, but the environmental tax reduces such subsidies and thus increases firms' environmental investments. Additionally, the results show that the environmental tax promotes firms' performance through increased environmental investments.
Article
Green & Sustainable Science & Technology
Susana Silva, Isabel Soares, Oscar Afonso
Summary: Taxes often face public opposition, but if emissions tax revenues are used to subsidize renewables and achieve a double dividend, public opposition may decrease. Focusing solely on total emissions and total output may be misleading, and a wider range of indicators can provide a better insight into the desirability of environmental policies.
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
(2021)
Article
Economics
Hua Cheng, Xiaowei Chen, Shusen Qi
Summary: Using China's 2008 corporate tax reform as a quasi-natural experiment, this study examines firms' asymmetric tax compliance. Firms facing an increased tax rate significantly underreported their profit margins to avoid paying higher taxes. However, firms that experienced a tax cut did not exhibit any behavioral difference compared to unaffected firms. This asymmetric behavior is observed in private firms but not in state-owned firms with softer budget constraints. Tax avoidance is achieved through the manipulation of costs of goods sold and other expenses, rather than managing net receivables.
CHINA ECONOMIC REVIEW
(2023)
Article
Energy & Fuels
Seyed Farhan Moosavian, Rahim Zahedi, Ahmad Hajinezhad
Summary: Carbon taxes not only aim to reduce pollutant emissions and improve environmental quality, but also have positive effects on welfare and employment by reducing labor taxes. Research findings show that implementing carbon taxation with the redistribution of revenue can effectively reduce greenhouse gas emissions and have different impacts on welfare and household budgets compared to policies without redistribution.
ENERGY SCIENCE & ENGINEERING
(2022)
Article
Ecology
Daniel Rueb
Summary: This paper examines the distributional effects of the European Commission's Fit-for-55 package at the household level in seven EU countries and finds that a household-size specific lump-sum refund can mitigate the negative distributional effects of a carbon tax and reduce overall inequality.
ECOLOGICAL ECONOMICS
(2024)
Article
Business, Finance
Tianyu Zheng, Shuping Lin, Mingqin Chen
Summary: This paper examines the impact of tax enforcement on corporate investment behavior in the context of China's VAT reform. The study finds that tax enforcement has a significant effect on investment behavior, particularly in suppressing inefficient investment. Further analysis reveals that tax enforcement improves investment efficiency by enhancing the corporate information environment and restraining earnings management.
FINANCE RESEARCH LETTERS
(2023)
Article
Environmental Sciences
Wei Wang
Summary: In the context of increasing resource scarcity and environmental pollution, achieving sustainable development with environmental friendliness at its core is essential for long-term economic growth. This paper investigates the impact of tax equity on sustainable development using China's tax enforcement agency and system reform as a quasi-natural experimental context. The empirical findings show that tax equity can promote the sustainable development of enterprises by enhancing corporate green innovation. Tax equity has a stronger effect on sustainable development in a favorable market environment.
FRONTIERS IN ENVIRONMENTAL SCIENCE
(2022)
Article
Economics
Rubina Ilyas, Khadim Hussain, Mehreen Zaid Ullah, Jianhong Xue
Summary: One of the main challenges faced by Pakistan currently is the increasing demand for energy. Due to fiscal burdens and fluctuating oil prices, the government has been reducing subsidies on commercial fuels. This study examines the impact of phasing out residential electricity subsidies on household welfare and finds that the removal of subsidies leads to a significant decrease in real expenditure for all income groups, with wealthier households being affected more. Additionally, the study highlights the greater indirect effect of subsidy removal, which leads to inflation. To address this issue, the government should focus on the indirect effects of subsidy reform and implement cost-effective policies to protect the poor.
Article
Economics
Fan Zhang, Guanghao Wu, Ling Zhu, Wenzhe Zhang
Summary: This paper examines the impact of local fiscal pressure and corporate tax avoidance behavior using the abolishment of agricultural tax reform as a quasi-natural experiment. The findings suggest that a sudden loss of fiscal revenue leads to a reduction in tax evasion as it prompts firms to enhance their productivity. This effect is amplified when the firms are located in areas with stringent tax enforcement, are non-state-owned enterprises, operate in locales where local officials have stronger promotion incentives, or belong to highly competitive industries.
ECONOMIC ANALYSIS AND POLICY
(2023)
Article
Economics
Johannes Becker, John D. Wilson
Summary: Even in the presence of underreporting, the equilibrium under tax competition may still be constrained-efficient if the marginal social costs of underreporting savings and investment income are equal. The model shows that if source-based taxes on capital are inefficiently low, taxes on savings must be inefficiently high. Constrained-efficient tax policy minimizes the social cost of underreporting, and assumptions on the need for coordination under tax competition need to be revised or qualified.
JOURNAL OF PUBLIC ECONOMICS
(2023)
Review
Endocrinology & Metabolism
Katherine Cullerton, Phillip Baker, Eloise Adsett, Amanda Lee
Summary: The study found varying levels of public support in Australia for public health nutrition action, with regulatory- and legislative-based policies generally having moderate to high levels of support, while food and drink taxes had low to moderate support. Despite high levels of public support for certain policy initiatives, national public health nutrition policy in Australia has not evolved consistently with the level of public support or the evidence base over the past decade, indicating other more important factors at play in policymaking.
Article
Economics
Kangni Kpodar, Boya Liu
Summary: This paper examines the impact of changes in domestic fuel prices on consumer price inflation, focusing on different categories of the overall Consumer Price Index (CPI). The study finds that in developing economies, the response of inflation to gasoline price shocks is smaller but more persistent and widespread compared to advanced economies. Additionally, using crude oil prices instead of retail fuel prices underestimates the pass-through effect on inflation. Furthermore, while all households experience declining purchasing power as fuel prices rise, the distributional impact is progressive, especially in developing countries where it lasts for over a year.
Article
Public, Environmental & Occupational Health
Adam D. M. Briggs, Ariane Kehlbacher, Richard Tiffin, Peter Scarborough
Article
Environmental Sciences
Ariane Kehlbacher, Richard Tiffin, Adam Briggs, Mike Berners-Lee, Peter Scarborough
Article
Agricultural Economics & Policy
Luca Panzone, Richard Tiffin
Article
Agricultural Economics & Policy
Richard Tiffin, Kelvin Balcombe
AUSTRALIAN JOURNAL OF AGRICULTURAL AND RESOURCE ECONOMICS
(2011)
Article
Agricultural Economics & Policy
Francisco Jose Areal, Kelvin Balcombe, Richard Tiffin
AUSTRALIAN JOURNAL OF AGRICULTURAL AND RESOURCE ECONOMICS
(2012)
Article
Ecology
Francisco J. Areal, Richard Tiffin, Kelvin G. Balcombe
ECOLOGICAL ECONOMICS
(2012)
Article
Nutrition & Dietetics
R. Tiffin, M. Arnoult
EUROPEAN JOURNAL OF CLINICAL NUTRITION
(2011)
Article
Economics
Richard Tiffin, Ariane Kehlbacher, Matthew Salois
Article
Agriculture, Dairy & Animal Science
F. J. Areal, R. Tiffin, K. Balcombe
JOURNAL OF DAIRY SCIENCE
(2012)
Article
Nutrition & Dietetics
Richard Tiffin, Matthew Salois
PROCEEDINGS OF THE NUTRITION SOCIETY
(2012)
Article
Food Science & Technology
John S. I. Ingram, Hugh L. Wright, Lucy Foster, Timothy Aldred, David Barling, Tim G. Benton, Paul M. Berryman, Charles S. Bestwick, Alice Bows-Larkin, Tim F. Brocklehurst, Judith Buttriss, John Casey, Hannah Collins, Daniel S. Crossley, Catherine S. Dolan, Elizabeth Dowler, Robert Edwards, Karen J. Finney, Julie L. Fitzpatrick, Mark Fowler, David A. Garrett, Jim E. Godfrey, Andrew Godley, William Griffiths, Eleanor J. Houlston, Michel J. Kaiser, Robert Kennard, Jerry W. Knox, Andrew Kuyk, Bruce R. Linter, Jennie I. Macdiarmid, Wayne Martindale, John C. Mathers, Daniel F. McGonigle, Angela Mead, Samuel J. Millar, Anne Miller, Calum Murray, Ian T. Norton, Stephen Parry, Marilena Pollicino, Thomas E. Quested, Savvas Tassou, Leon A. Terry, Richard Tiffin, Pieter van de Graaf, William Vorley, Andrew Westby, William J. Sutherland
Article
Medicine, General & Internal
Adam D. M. Briggs, Ariane Kehlbacher, Richard Tiffin, Tara Garnett, Mike Rayner, Peter Scarborough
Article
Medicine, General & Internal
Adam D. M. Briggs, Oliver T. Mytton, Ariane Kehlbacher, Richard Tiffin, Mike Rayner, Peter Scarborough
BMJ-BRITISH MEDICAL JOURNAL
(2013)
Article
Environmental Studies
M. H. Arnoult, P. J. Jones, R. B. Tranter, R. Tiffin, W. B. Traill, J. Tzanopoulos