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Showing 1 to 20 of 101 for “"excise"”.
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Comparison on the rules of origin for customs and excise
… of origin. In some respects, current customs and excise legislation relating to rules of origin places South Africa at a disadvantage in the global arena. In some cases, preferential rules of origin with developed countries benefit South Africa little if they are not properly structured, or if the …
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Excise Taxes and Inflation Control, the Canadian Experience, 1939-1957
Made available in DSpace on 2014-12-05T21:04:25Z (GMT). No. of bitstreams: 1 0025288.pdf: 8645418 bytes, checksum: 7b558d447be1e9b5f9ced4ce66294e31 (MD5) Previous issue date: 1957
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General Equilibrium Theory and the Incidence of Sales and Excise Taxes
Made available in DSpace on 2014-12-05T21:04:01Z (GMT). No. of bitstreams: 1 0006937.pdf: 7193839 bytes, checksum: 0ec220a4b7b7adf0d642702b59a5101b (MD5) Previous issue date: 1953
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Effect of increased reliance on specific excise on the consumption of cigarettes
… to which a change in the specific share of excise tax changes the per capita consumption of cigarettes. According to the results, a one percent increase in the share of specific tax is associated with a 0.16 percent decline in per capita consumption. The findings support the assertion that …
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An Econometric Study of the Shifting of Excise Taxes: A Case Study of Refrigerators
Made available in DSpace on 2014-12-09T19:32:14Z (GMT). No. of bitstreams: 1 6910869.pdf: 4348582 bytes, checksum: 7c32e27a8626272e881a4446724c51f7 (MD5) Previous issue date: 1968
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Gauging a State: Excise Taxation, Practical Mathematics, and Cask Measuring in Seventeenth Century England
… of wooden barrels for the purposes of collecting excise revenue for the English state. This research situates the work of mathematical practitioners alongside the practices of excise officers, or gaugers, to examine how the calculation of the contents of barrels became a fundamental part of the …
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The impact of cigarette excise tax Increases and harmonisation in the East African community
… can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for the EAC as a whole.
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The constitutionality of sections 88 and 90 of the Customs and Excise Act 91 of 1964
… extent sections 88 and 90 of the Customs and Excise Act 91 of 1964 comply with the constitutional right to just administrative action, read with the provisions of the Promotion of Administrative Justice Act 3 of 2000. As international trade increases, it is increasingly important that the …
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A South African perspective: Do excise duties imposed on tobacco products drive the illicit trade in tobacco products?
… Health Organization (WHO), the imposition of excise duties on tobacco products is considered one of the most effective tobacco control measures. South Africa imposes an excise duty on tobacco products that are intended to be consumed within South Africa. The South African Government has been …
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UAB „Grivzas“ finansninių išteklių panaudojimo taikant akcizų mokėjimo laikino atidėjimo režimą analizė ir vertinimas /
… peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and …
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British American tobacco PLC: an analysis of the group's pricing strategy across its key markets
Tobacco products are subject to substantial excise and sales taxes. In most countries these increase over time, but the rate of increase varies between countries and across different types of tobacco products. The tobacco industry is opposed to increases in tobacco taxes, changes in relative tax …
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An Evaluation of the Federal Excise Tax on the Transportation of Propertywith Particular Reference to Its Effects Upon the Use of Private Trucking
Made available in DSpace on 2014-12-05T21:04:32Z (GMT). No. of bitstreams: 1 5904533.pdf: 4962245 bytes, checksum: 2aea9bd2b8a967f839d6c97b78405527 (MD5) Previous issue date: 1959
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A Burden Study of the Federal Excise Taxes on Beer, Distilled Spirits, and Wine, for Large Cities in the North, South, and West in 1950
Made available in DSpace on 2014-12-09T19:31:48Z (GMT). No. of bitstreams: 1 6503666.pdf: 4902975 bytes, checksum: cc34b19aa80267524df95e3266642658 (MD5) Previous issue date: 1964
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Calico to Whiskey: A case study on the development of the distilling industry in the Naas Revenue Collection District, 1700-1921
… chapter examines the political origins of the excise while chapter two explores the country-wide administrative structures and enabling legislation which ensured the assessment of excise liabilities and the secure remittance of the resulting revenue to the treasury. Chapter three examines …
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Taxation of the South African tobacco industry : with special reference to its employment effects
… study examines the economic impact of cigarette excise taxes in South Africa. In particular, it looks at the economic impact of increasing excise taxes, or in effect, reducing consumption, and the resultant impact on output and employment in the economy. Real cigarette excise taxes in South …
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Tax Accounting Method and Offshore Petroleum Development: A Policy Evaluation Model Employing Royalty Equivalents and Excise Taxes (Oil and Gas, Capital Budgeting, Simulation, Capitalization, Net Present Value)
The general goal of this research was to develop a methodology by which a government might choose a tax accounting method that would maximize the net present value of government revenues from a class of projects. The industry selected was offshore petroleum. The impact of tax accounting methods on …
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Smoke Signals: An Analysis of Policies to Reduce Hookah Use Among Adolescents in Washington State
… to 21 years of age; and (3) increasing the state excise tax on pipe tobacco to equal that of the state excise tax on cigarettes. These policy options were analyzed using three criteria: (a) the predicted reduction in the prevalence of hookah use among twelfth graders; (b) the fiscal impact on WA …
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Smoking cessation in South Africa: cigarette prices, plain packaging, and illicit trade
… Marschak auction. Since increasing excise taxes increases the demand for low-priced, untaxed cigarettes, smokers may switch to low-priced cigarettes instead of quitting. In the fourth chapter, I investigate the illicit cigarette market using gap analysis. Gap analysis is based on a …
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Essays on motor fuel taxation and price dynamics in the European Union
… that the EU countries decreased their motor fuel excise taxes, but increased VAT taxes.</p><p>There has been an ongoing dialogue in the EU about tax harmonization because fuel taxes impact prices of other goods as well as economic and environmental policies across Europe. Prior empirical …
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Optimal and maximal taxation within and among industries with various degrees of competitiveness
… a profits tax in addition to unit and ad valorem excise taxes. Three types of industries are analyzed: a perfectly competitive industry, a monopolistically competitive industry, and a single-plant monopolist. Within monopolistic competition, there are two distinct industry equilibria …
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