To tax or not to tax, is that even a question?

A solution is proposed for evaluating tax efficiency, a formula expressing the marginal cost of public funds as a ratio of a net loss in social surplus to a net increase in tax revenue. This formula is derived from only a few indices, common across specific market demand conditions and cost factors. The indices clearly tell us how the degree of tax-driven social burden relates to imperfect competition.

Association of sweetened beverage tax with purchases of beverages, high-sugar foods

What The Study Did: Researchers examined whether a sweetened beverage tax in Philadelphia was associated with sustained changes in beverage prices and purchases of sweetened beverages and high-sugar foods two years after implementation of the tax. Authors: Christina A. Roberto,…

Ticket inspections may reduce honesty: a research on bus passengers in Lyon

Ticket inspection on public transport can prompt law-abiding people to behave dishonestly once they have gotten off the bus, according to a study published in The Economic Journal . The study was written by three experimental economists: Fabio Galeotti and…

Research foresees an end to deregulated competitive public transport

Research from the University of Kent predicts an end to deregulated competitive pubic transport in the UK as a consequence of Covid-19 social distancing measures leading to drastically reduced ridership, requiring a major rethinking of the provision of public transport.…

Higher frequency of financial reporting hinders corporate innovation

Company reporting frequency should be relaxed to allow for greater innovation and longer-term thinking, according to new research from the Business School (formerly Cass). The study, co-authored by Dr Arthur Kraft , Reader in Accounting, found that managers are forced…

Why untraceable cryptocurrencies are here to stay

According to a new study from Copenhagen Business School, on the role of privacy and decentralization in the cryptocurrency community, developers are creating cryptocurrencies in such a way that regulatory oversight will not be possible, neither will any wait and…

Economic Development Quarterly announces a special issue on business incentives

KALAMAZOO, Mich.– Local and state policymakers push economic development incentives to spur job creation and economic wealth. The outstanding question is, “do these various types of financial incentives–tax credits, abatements, grants, and others–work?” The selected research papers in the May…

What comes after COVID-19? Special issue in the journal Population and Economics

At this alarming time, when the COVID-19 pandemic is on everyone’s mind, a new special issue in the open-access peer-reviewed journal Population and Economics by Lomonosov Moscow State University ( Faculty of Economics ) provides a platform for discussion on…