Thesis (Ph. D.)--University of Wisconsin--Madison, 1955. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves [257]-264).

Le résumé en français n'a pas été communiqué par l'auteur. / This thesis deals with several theoretical subjects about optimal fiscal and government policy. It contains my four works about tax and other redistributive policy, starting with the general introductory survey as the first chapter. Chapter 2 compares ad-valorem and specific taxation in models where a representative consumer with an exogenous income has both a quality and a quantity choice under perfect competition. In the setting, while ad-valorem tax causes income effect only, specific tax causes both income effect and substitution effect. Therefore, advalorem tax decreases consumer demand for both quality and quantity; on the other hand, specific tax decreases consumer demand for quantity. However, the sign of consumer demand for quality is ambiguous and is determined by the curvature of marginal utility on quantity. Additionally, using a constant elasticity of substitution (CES) utility function and a linear price function, we show that ad-valorem tax is superior to specific tax except for the Leontief preference under which the two forms of commodity taxes generate the same tax revenue. The substitution effect caused by specific tax disappears if the elasticity of substitution converges to zero. In Chapter 3, We examine optimal taxation and public good provision by a government which takes reduction of envy into consideration as one of the constraints. We adopt the notion of extended envy-freeness proposed by Diamantaras and Thomson(1990), called λ-equitability. We derive the modified Samuelson rule at an optimum income tax, and show that, using a constant elasticity of substitution utility function, the direction of distorting the original Samuelson rule to relax λ envy free constraints is crucially determined by the elasticity of substitution. Furthermore, we numerically show that the level of public good increases (or decreases) in the degree of envy-freeness when the provision level is upwardly (or downwardly) distorted. Also,Chapter 4 covers the topic of public good provision under income transfer under that ethical constraint, but allows the social planner to set the surcharge fee for the purpose of excluding some agents whereas we simplify their income as exogenous one (or initial wealth). In this chapter, we study optimal public good provision and user fee in order to exclude some agents by Rawlsian or utilitarian government under lump-sum transfer, constrained by reduction of envy. In particular, we employ the exclusion technique used in Hellwig (2005), i.e., the policymaker decides the level of provision and surcharge fee paid by those making access to it, as well as uniform transfer. Different from Hellwig (2005), we introduce heterogeneity in initial wealth for agents and the envy-free constraint with respect to their one, but not to their tastes for public good. In this setting, we derive the optimal provision level and user fee, and compared to those in Hellwig (2005), for Rawlsian government, the up-charge is lower than the one derived in Hellwig (2005) in order to reduce the envy. Chapter 5 studies optimal nonlinear income tax schedule at symmetric equilibria at which two symmetric states (or tax authorities) compete in order to attract more tax-payers from the opposite. It is different from the existing papers that taxpayers’ wage are endogenously determined by production technology. The optimal tax schedule embraces not only migration effect, but also trickle-down effect coming from endogenous wage, and the migration effect stimulates the trickle-down effect. Compared to previous works, the threat of emigration never disappears in marginal tax rate for highskilled workers because emigration terms are embedded in the production and such factors have impacts on the productivities or their unit wages.

The subject of this thesis is to compare two specific methods of the determination of the tax base; the "specific" method and the "ad valorem" method. Generally, the specific method uses the acrage of a real estate for the determination of the tax base. On the other hand the ad valorem method uses the market value of the real estate for the determination of the tax base. Using various sources I have analyzed the tax systems in two countries using the above mentioned methods: the Czech Republic representing the specific method and Italy representing the "ad valorem" method. The thesis is focused on the differences between the two taxation methods thereof. It demonstrates the differences by the practical application of the methods to the taxation of two real estates in each country.

THE POSITION OF REAL PROPERTY TAX WITHIN THE TAX SYSTEM OF THE CR SUMMARY The purpose of present thesis is to analyze real property tax within the tax system of the Czech Republic. Present thesis is composed of four chapters and each of them is dealing with different aspects of real property tax. Chapter One is introductory and defines basic terminology and theoretical aspects of taxation in general. The chapter is subdivided into three parts. Part One deals with term "tax" and explains it. Part Two describes types of taxes. Part Three is concerned with elements of the law concept of tax. Chapter Two examines relevant Czech legislation of real property tax. The chapter consists of six parts, which are focused on concrete law elements of real property tax. Chapter Three is subdivided into three parts and provides an outline of municipal authority for real property tax. Each part describes different competence of municipality how to influent real property tax. Chapter Four concentrates on pros and cons resulting from the change of real property taxation in Czech Republic. From 2014 comes into effect new Czech Civil code, which will bring a lot of changes even in taxation. So the proposed amendment of real property tax is taken into account in present thesis. Although change to the ad valorem taxation of real...

As part of environmental fiscal reform initiatives the South African government proposed, inter alia, increases in vehicle customs and excise duties (ad valorem) and the licensing fees of fuel-inefficient vehicles. Consequently it is proposed that the existing ad valorem excise duties on motor vehicles be adjusted to incorporate carbon dioxide (CO2) emissions as an environmental criterion from 1 March 2010. The purpose of these proposed vehicle green taxes is to discourage the acquisition and use of vehicles with higher carbon dioxide emissions and fuel-inefficient vehicles. The prospects of it achieving the aforementioned purpose could however be affected by the design of the proposed vehicle green taxes and the provisions of the Income Tax Act 58 of 1962. An extended literature review (non-empirical study) was performed. Literature on studies in Japan, European Union countries and fiscal reform instruments implemented in United States were reviewed. Certain weaknesses in, and alternatives for, the proposed vehicle green taxes were noted. The focus on consumers is probably the most important weakness which could be addressed by the implementation of a “feebate” policy (with the focus on vehicle manufacturers and “fuel economy technology”). Based on the findings of this study it is also apparent that certain provisions of the Income Tax Act 58 of 1962 do allow for a tax deduction if the proposed vehicle green taxes are incurred (depending on the category of the taxpayer). The possible tax deduction could impair the ability of the proposed vehicle green taxes affecting purchasing and usage behaviour. As section 23(d), of Income Tax Act 58 of 1962, currently does not prohibit these deductions possible amendments thereto should also be considered. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The aim of this study is to examine whether the 2018 U.S. steel tariffs have negatively impacted Swedish steel exports to the U.S, given that the U.S. is Swedish steel industry’s second most important foreign market and the majority of Swedish steel exports to the U.S. are subject to the tariffs. The theoretical foundation for this study is the standard trade model, which predicts a decline in quantity traded due to tariffs. With monthly export value data for January 2015 to January 2020, the synthetic control method (SCM) is used to create a counterfactual to the steel products subject to tariffs. The study encountered several data limitations which complicated the use of the SCM, but the overall results suggest that in the absence of tariffs, Swedish monthly export value for steel to the U.S. would have higher than it has been with the tariffs.

This dissertation consists of three essays examining the impacts of Sanitary and Phytosanitary (SPS) Measures on agricultural trade. The first essay estimates the impact of the 2003 Bovine Spongiform Encephalopathy (BSE) outbreak in the US on Japanese beef imports. I develop a source-differentiated demand system of fresh/chilled and frozen beef imports augmented with endogenous smooth transition functions. Results suggest that over one-half of the estimated income, own-price, and cross-price elasticities reached a new regime in the post-BSE period of Japanese beef imports where the competitive relationship and substitutability between US and Australian beef exports changed significantly. The second essay develops a product-line structural gravity model to estimate the trade flow effects of SPS measures that have been flagged as specific trade concerns in the World Trade Organization's (WTO's) SPS Committee meetings for the top 30 agricultural trading countries covering four major product sectors. Our findings are striking and call attention to the need for a deeper understanding of the impacts of SPS measures on WTO members' agricultural trade. Results show that the trade effects of SPS trade concern measures reduce exporters' agricultural trade by 67%, on average, during periods in which concerns were active. Significant heterogeneity in the trade effect of SPS measures exists with average estimated ad valorem equivalent tariffs ranging from 33% to 106%. The AVE effect of SPS concern measures maintained by the US is estimated at 42%, less than a half (a third) of the AVE effects of SPS concern measures imposed by the European Union (China). China's restrictions on Avian Influenza and ractopamine restrictions in pork exports are estimated to be the most prohibitive, causing an AVE effect of 120.3% and 88.9%, respectively. The third essay develops a discrete-time duration model to examine the extent to which these SPS concern measures affect the hazard rate of US agri-food exports during the 1995-2016 period. Results show that SPS concern measures raise the hazard rate of US agri-food exports by a range of 2.1%~15.3%, causing the predicted hazard rate to increase from 21.8% to a range of 23.6%~27.9%. This effect is heterogeneous across different agricultural sectors, with the most substantial effects occurring in US exports of meat, fruits, and vegetables. / Doctor of Philosophy / This dissertation consists of three essays on the examination of Sanitary and Phytosanitary (SPS) Measures and their impacts on agricultural trade. The first essay estimates the impact of the US 2003 Bovine Spongiform Encephalopathy (BSE) outbreaks on Japanese beef imports. Using a source-differentiated demand system of fresh/chilled and frozen beef imports embedded with endogenous smooth transition functions, we find that over one-half of the estimated income, own-price, and cross-price elasticities have changed remarkably, causing the Japanese beef import market to reach a new regime in the post-BSE period where the substitution and/or competition relationships between the US and Australia have changed. The second essay develops a product-line structural gravity model to estimate the trade effects of SPS measures flagged as concerns in the WTO's SPS Committee meetings for the top 30 agricultural trading countries covering four major product sectors. Results show that the trade effects of SPS concern measures are negative and significant, with the average estimated AVE tariffs ranging 33%~106%. The AVE effect of SPS concern measures maintained by the US is estimated to be 42%, less than a half (a third) of the AVE effects of SPS concern measures imposed by the European Union (China). China's restrictions on Avian Influenza and various ractopamine restrictions in the production and export of pork products are estimated to be the most prohibitive, causing an AVE effect of 120.3% and 88.9%, respectively. The third essay applies a discrete-time duration model to examine the extent to which SPS concern measures affect the hazard rate of US agri-food exports in 1995-2016. Results show that SPS concern measures raise the hazard rate of US agri-food exports by a range of 2.1%~15.3%, causing the predicted hazard rate to increase from 21.8% to a range of 23.6%~27.9%. This effect is heterogeneous across different agricultural sectors, with the most substantial effects occurring in US exports of meat, fruits, and vegetables.

La doctrine du libre-échange a favorisé la création d’un cadre multilatéral en 1947 avec l’accord général sur les tarifs douaniers et le commerce (GATT) puis avec l’Organisation Mondiale du Commerce (OMC) en 1995. Les négociations commerciales multilatérales sous l’égide du GATT puis de l’OMC, aboutissent à une réduction considérable des droits de douane au niveau mondial. Or, devant la diminution progressive des droits de douane, un fort accroissement des barrières dites non tarifaires (BNT) apparaît.En effet, l’expansion du commerce international et l’extension des règles commerciales multilatérales à de nouveaux domaines, autrefois protégés, tels que l’agriculture, les services et la propriété intellectuelle ont amené beaucoup de pays à faire un usage plus intensif, voire « abusif » des barrières non tarifaires, une issue pour contourner la règle « libre-échangiste ».Ces barrières non tarifaires viennent ainsi compléter, voire remplacer les droits de douane et peuvent réduire, voire annuler la valeur des consolidations tarifaires. De plus, les BNT sont deux fois plus restrictives que les droits de douane, CNUCED, (2005) et elles limitent nettement plus l’accès aux marchés que les droits tarifaires, CNUCED, (2012). Egalement, les BNT peuvent prendre différentes formes, elles n’ont pas le même degré de restrictivité et ne s’appliquent pas de la même méthode. Elles varient en fonction des pays et des produits et correspondent à différents objectifs.La présente thèse s’inscrit dans le cadre des travaux de quantification des barrières non tarifaires et vise l’évaluation du degré de restrictivité des BNT tarifaires appliquées sur les importations des pays sud-méditerranéens (MED) en provenance des pays de l’Union Européenne (UE) dans le cadre de l’intégration euro-méditerranéenne. Ce travail de recherche introduit deux modèles économétriques : le premier modèle est une équation d’ « importations », il évalue l’ampleur des barrières non tarifaires appliquées sur les importations (corrigées des tarifs) des pays MED en provenance du partenaire UE et ceci à travers le calcul des équivalents tarifaires ad-valorem. Le second modèle est une équation gravitationnelle, il estime le rôle des BNT et les coûts de commerce dans les échanges UE-MED pour aboutir à une analyse plus fine de l’impact des BNT et d’autres barrières à l’échange à savoir : les droits de douane ; les coûts de transport ; la performance logistique ; les facteurs de la proximité culturelle et les facteurs institutionnels sur le commerce euro-méditerranéen. / The doctrine of free trade has promoted the creation of a multilateral framework in 1947 with the General Agreement on Tariffs and Trade (GATT) and then with the World Trade Organization (WTO) in 1995. Multilateral trade negotiations under the GATT and the WTO have resulted in a considerable reduction of tariffs worldwide. However, before the gradual reduction of tariffs, a strong increase in non-tariff barriers (NTBs) appeared.Indeed, the expansion of international trade and the expansion of multilateral trade rules to new areas previously protected, such as agriculture, services and intellectual property have led many countries to make more intensive use of non-tariff barriers, a way to overcome the " free-market " rule.These non-tariff barriers thus complement or replace tariffs and may reduce or cancel the value of tariff bindings. In addition, NTBs are twice as restrictive tariffs and imply a much more limited market access than tariffs. In addition, NTBs can take different forms, they do not have the same degree of restrictiveness and do not apply the same method. They vary across countries and products, and correspond to different objectives.This thesis aims to quantify non-tariff barriers and to assess their degree of restrictiveness on imports of Southern Mediterranean countries (MED) from the European Union (EU) in the framework of the Euro- Mediterranean integration. This research introduces two econometric models: the first model is an equation of "imports". It assesses the magnitude of non-tariff barriers applied by MED countries to the EU and other partners through the calculation of ad valorem tariff equivalents. The second model is a gravity equation. It considers the role of NTBs and trade costs in the EU -MED trade to achieve a more detailed analysis of the impact of NTBs and other barriers to trade, such as tariffs, transport costs, logistics performance as well as cultural proximity and institutional factors on the Euro- Mediterranean trade.

Thesis (M.Sc. Agriculture (Agricultural Economics)) -- University of Limpopo, 2022 / The agricultural sector is dominated by broiler production and it is the key source of animal proteins followed by beef. South Africa is described as a net importer of chicken meat, given that broiler consumption of broiler is greater than supply. Additionally, the South African Poultry industry has raised concerns regarding the high influx of cheap broiler imports into the domestic market. This led to an increase of the ad valorem tariff charged on poultry imports in April 2020 from a previous adjustment in September 2013. It is vital to understand how import tariff changes affect the broiler sector since little is known about how domestic broiler production is responding to an increased tariff. The study, therefore, attempted to determine the relationship between domestic broiler production, import tariff, domestic prices, and import volume. The study aimed to investigate the long-run relationship between import tariff, import quantity, domestic production, and prices (retail and producer) in the broiler sector of South Africa for the period (April 2010 – June 2020). Brazilian frozen chicken imports were selected for study given their relatively high domestic demand in South Africa. In addition, Brazil primarily faces the import tariffs charged by South Africa as the main country of origin for South African imports. The Augmented Dickey-Fuller test, Johansen Cointegration tests, and the Error Correction Model were used as analytical tools in achieving the study objectives. The results for the Augmented Dickey-Fuller test and the Johansen cointegration test showed that all variables were stationary at first difference and cointegrated. The ECM results concluded the existence of a long-run relationship between domestic production, ad valorem tariff, and import volume. As the tariff charged changes, the domestic production increased by 4% in the long run which might be deemed a small advantage in terms of the production scale and therefore not sufficient. The study recommended that strategies that reduce barriers of entry for small-scale farmers such as reduced production costs be implemented to boost domestic production. Lastly, since domestic production is responding positively to tariff adjustment, a thorough investigation is necessary to prove dumping allegations against broiler importers as this will enable the country to impose anti-dumping duties on all countries. / Agri SETA

La doctrine du libre-échange a favorisé la création d'un cadre multilatéral en 1947 avec l'accord général sur les tarifs douaniers et le commerce (GATT) puis avec l'Organisation Mondiale du Commerce (OMC) en 1995. Les négociations commerciales multilatérales sous l'égide du GATT puis de l'OMC, aboutissent à une réduction considérable des droits de douane au niveau mondial. Or, devant la diminution progressive des droits de douane, un fort accroissement des barrières dites non tarifaires (BNT) apparaît.En effet, l'expansion du commerce international et l'extension des règles commerciales multilatérales à de nouveaux domaines, autrefois protégés, tels que l'agriculture, les services et la propriété intellectuelle ont amené beaucoup de pays à faire un usage plus intensif, voire " abusif " des barrières non tarifaires, une issue pour contourner la règle " libre-échangiste ".Ces barrières non tarifaires viennent ainsi compléter, voire remplacer les droits de douane et peuvent réduire, voire annuler la valeur des consolidations tarifaires. De plus, les BNT sont deux fois plus restrictives que les droits de douane, CNUCED, (2005) et elles limitent nettement plus l'accès aux marchés que les droits tarifaires, CNUCED, (2012). Egalement, les BNT peuvent prendre différentes formes, elles n'ont pas le même degré de restrictivité et ne s'appliquent pas de la même méthode. Elles varient en fonction des pays et des produits et correspondent à différents objectifs.La présente thèse s'inscrit dans le cadre des travaux de quantification des barrières non tarifaires et vise l'évaluation du degré de restrictivité des BNT tarifaires appliquées sur les importations des pays sud-méditerranéens (MED) en provenance des pays de l'Union Européenne (UE) dans le cadre de l'intégration euro-méditerranéenne. Ce travail de recherche introduit deux modèles économétriques : le premier modèle est une équation d' " importations ", il évalue l'ampleur des barrières non tarifaires appliquées sur les importations (corrigées des tarifs) des pays MED en provenance du partenaire UE et ceci à travers le calcul des équivalents tarifaires ad-valorem. Le second modèle est une équation gravitationnelle, il estime le rôle des BNT et les coûts de commerce dans les échanges UE-MED pour aboutir à une analyse plus fine de l'impact des BNT et d'autres barrières à l'échange à savoir : les droits de douane ; les coûts de transport ; la performance logistique ; les facteurs de la proximité culturelle et les facteurs institutionnels sur le commerce euro-méditerranéen.