The Experts below are selected from a list of 5820 Experts worldwide ranked by ideXlab platform
Donald Bruce - One of the best experts on this subject based on the ideXlab platform.
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e commerce in the context of declining state sales tax bases
National Tax Journal, 2001Co-Authors: Donald BruceAbstract:This paper extends the quantitative estimates of sales tax Revenue Losses from electronic commerce in a variety of ways. First, we place the effects of e-commerce in the context of general sales tax base trends, arguing that e-commerce is only one of the factors reducing sales tax bases. Second, we take a forward looking view, estimating both the current Losses and the expected Losses several years hence. Third, we estimate the Revenue-neutral increases in state sales tax rates that will become necessary to offset the base declines. Revenue Loss estimates are prepared for every state with a sales tax. Our baseline estimates suggest that e-commerce will cause about $10.8 billion in additional tax Revenue Losses nationwide in 2003.
Anthony D So - One of the best experts on this subject based on the ideXlab platform.
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illicit cigarette consumption and government Revenue Loss in vietnam evidence from a primary data approach
International Journal of Environmental Research and Public Health, 2019Co-Authors: Minh Thac Nguyen, Nga Que Nguyen, Mike Bowling, Hana Ross, Anthony D SoAbstract:This article provides the first comprehensive picture and independent estimates of both illicit cigarette consumption and the resulting government tax Revenue Loss in Vietnam using data from a representative survey of cigarette smokers in 12 Vietnamese provinces. The survey consisted of face-to-face interviews and on-site cigarette pack examinations. We find that more than 720 million illicit cigarette packs, or 20.7% of total cigarette consumption, circulated in Vietnam in 2012. Consequently, government tax Revenue Loss due to illicit trade ranged from US $223 to 295 million. Our estimates also indicate that (1) the most popular illicit brands were Jet and Hero, both were sold at higher prices than the average legal brand; (2) the average price of illicit cigarettes was 51% higher than the average price of legal cigarettes; and (3) majority of illicit cigarettes were sold at convenience stores, which were registered and licensed businesses. Our findings suggest that prices are not a driver of illicit cigarette consumption in Vietnam, and this illicit trade is at least partially a consequence of weak market control enforcement.
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illicit cigarette consumption and government Revenue Loss in indonesia
Globalization and Health, 2014Co-Authors: Abdillah Ahsan, Nur Hadi Wiyono, Diahhadi Setyonaluri, Ryan Denniston, Anthony D SoAbstract:Background: Illicit cigarettes comprise more than 11% of tobacco consumption and 17% of consumption in low- and middle-income countries. Illicit cigarettes, defined as those that evade taxes, lower consumer prices, threaten national tobacco control efforts, and reduce excise tax collection. Methods: This paper measures the magnitude of illicit cigarette consumption within Indonesia using two methods: the discrepancies between legal cigarette sales and domestic consumption estimated from surveys, and discrepancies between imports recorded by Indonesia and exports recorded by trade partners. Smuggling plays a minor role in the availability of illicit cigarettes because Indonesians predominantly consume kreteks, which are primarily manufactured in Indonesia. Results: Looking at the period from 1995 to 2013, illicit cigarettes first emerged in 2004. When no respondent under-reporting is assumed, illicit consumption makes up 17% of the domestic market in 2004, 9% in 2007, 11% in 2011, and 8% in 2013. Discrepancies in the trade data indicate that Indonesia was a recipient of smuggled cigarettes for each year between 1995 and 2012. The value of this illicit trade ranges from less than $1 million to nearly $50 million annually. Singapore, China, and Vietnam together accounted for nearly two-thirds of trade discrepancies over the period. Tax Losses due to illicit consumption amount to between Rp 4.1 and 9.3 trillion rupiah, 4% to 13% of tobacco excise Revenue, in 2011 and 2013. Conclusions: Due to the predominance of kretek consumption in Indonesia and Indonesia’s status as the predominant producer of kreteks, illicit domestic production is likely the most important source for illicit cigarettes, and initiatives targeted to combat this illicit production carry the promise of the greatest potential impact. Keyword: Illicit, Kretek, Cigarette, Tax Loss, Indonesia
David A. Bessler - One of the best experts on this subject based on the ideXlab platform.
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Submitted Article The Effect of H1N1 (Swine Flu) Media Coverage on Agricultural Commodity Markets
2020Co-Authors: Witsanu Attavanich, Bruce A. Mccarl, David A. BesslerAbstract:The authors estimate the market impact of media coverage related to the name "swine flu," relabeled subsequently as "2009 H1N1 flu," on the future prices of lean hogs, live cattle, corn, and soybeans. They then quantified the Revenue Loss, employing the subset vector autoregressive model. The results indicate that the media coverage was associated with a significant and temporary negative impact on the futures prices of lean hogs, but with little impact on the other futures prices. The impact persisted for about four months, yielding an April- December 2009 market Revenue Loss of about $200 million (about 2.51 percent).
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The Effect of H1N1 (Swine Flu) Media Coverage on Agricultural Commodity Markets
Applied Economic Perspectives and Policy, 2011Co-Authors: Witsanu Attavanich, Bruce A. Mccarl, David A. BesslerAbstract:The authors estimate the market impact of media coverage related to the name "swine flu," relabeled subsequently as "2009 H1N1 flu," on the future prices of lean hogs, live cattle, corn, and soybeans. They then quantified the Revenue Loss, employing the subset vector autoregressive model. The results indicate that the media coverage was associated with a significant and temporary negative impact on the futures prices of lean hogs, but with little impact on the other futures prices. The impact persisted for about four months, yielding an April–December 2009 market Revenue Loss of about $200 million (about 2.51 percent).
Petr Janský - One of the best experts on this subject based on the ideXlab platform.
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global distribution of Revenue Loss from corporate tax avoidance re estimation and country results
Journal of International Development, 2018Co-Authors: Alex Cobham, Petr JanskýAbstract:International corporate tax is an important source of government Revenue, especially in lower†income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re†estimate their model and then explore the effects of introducing higher†quality Revenue data from the International Centre for Tax and Development–World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers report results for two country groups only, we present country†level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global Revenue Losses of around US$500 billion annually and indicate that the greatest intensity of Losses occurs in low†income and lower middle†income countries and across sub†Saharan Africa, Latin America and the Caribbean and South Asia. © 2018 UNU†WIDER. Journal of International Development published by John Wiley & Sons, Ltd.
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global distribution of Revenue Loss from tax avoidance re estimation and country results
2017Co-Authors: Alex Cobham, Petr JanskýAbstract:International corporate tax is an important source of government Revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher quality Revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global Revenue Losses of around US$500 billion annually and indicate that the greatest intensity of Losses occurs in low- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia
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WIDER Working Paper - Global distribution of Revenue Loss from tax avoidance: Re-estimation and country results
WIDER Working Paper, 2017Co-Authors: Alex Cobham, Petr JanskýAbstract:International corporate tax is an important source of government Revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher quality Revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global Revenue Losses of around US$500 billion annually and indicate that the greatest intensity of Losses occurs in low- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia
J H C Pretorius - One of the best experts on this subject based on the ideXlab platform.
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domestic water meter optimal replacement period to minimize water Revenue Loss
Water SA, 2019Co-Authors: Aluta Moahloli, Annlize Marnewick, J H C PretoriusAbstract:Water meter under-registration results in apparent Losses and lost Revenue for municipalities. Municipalities should scientifically determine the optimal replacement periods for the meters in their particular municipality, as this would result in the formulation and implementation of appropriate meter replacement strategies and a reduction of apparent Losses due to water meter inaccuracies. A water meter management database was analysed using the relative meter error method to determine if a relationship exists between domestic water meter age, total registered volume and accuracy, as well as the volume of apparent water Losses caused by inaccuracies due to domestic water meter age and total registered volume. The net present value chain (NPVC n ) method was used to determine the optimal domestic water meter replacement period. This study found no relation between water meter age and total registered volume. A relation was found between water meter age and accuracy and well as between total registered volume and accuracy. The median relative meter error was found to decrease with increasing water meter age and to increase from under-registration to over-registration as the total registered volume increased. The study also determined the volume of apparent water Losses caused by domestic water meter inaccuracies due to age and total registered volume for this particular municipality to be 1.814 kL∙meter −1 ∙month −1 , which translated to 2.81% of the municipality’s total system input volume. The optimal water meter replacement period of the municipality was determined using the NPVC n method to be at water meter ages of 9, 12 and 16 years and total registered volumes of 3 971, 5 162 and 6 750 kL at discount rates of 10%, 8% and 6%, respectively. This means that the municipality can now proactively replace its water meters so as to minimize the impact of meter inaccuracies on non-Revenue water. Keywords: water meter age, apparent water Losses, relative water meter errors
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Domestic water meter optimal replacement period to minimize water Revenue Loss
Water SA, 2019Co-Authors: Aluta Moahloli, Annlize Marnewick, J H C PretoriusAbstract:Water meter under-registration results in apparent Losses and lost Revenue for municipalities. Municipalities should scientifically determine the optimal replacement periods for the meters in their particular municipality, as this would result in the formulation and implementation of appropriate meter replacement strategies and a reduction of apparent Losses due to water meter inaccuracies. A water meter management database was analysed using the relative meter error method to determine if a relationship exists between domestic water meter age, total registered volume and accuracy, as well as the volume of apparent water Losses caused by inaccuracies due to domestic water meter age and total registered volume. The net present value chain (NPVCn) method was used to determine the optimal domestic water meter replacement period. This study found no relation between water meter age and total registered volume. A relation was found between water meter age and accuracy and well as between total registered volume and accuracy. The median relative meter error was found to decrease with increasing water meter age and to increase from under-registration to over-registration as the total registered volume increased. The study also determined the volume of apparent water Losses caused by domestic water meter inaccuracies due to age and total registered volume for this particular municipality to be 1.814 kL∙meter−1∙month−1, which translated to 2.81% of the municipality’s total system input volume. The optimal water meter replacement period of the municipality was determined using the NPVCn method to be at water meter ages of 9, 12 and 16 years and total registered volumes of 3 971, 5 162 and 6 750 kL at discount rates of 10%, 8% and 6%, respectively. This means that the municipality can now proactively replace its water meters so as to minimize the impact of meter inaccuracies on non-Revenue water.
