771 resultados para Taxation of articles of consumption


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Mode of access: Internet.

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First edition published under title: Outline of Louis F. Post's lectures; second and third editions, The single tax; fourth and fifth editions, Taxation of land values.

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Mode of access: Internet.

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Mode of access: Internet.

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1906 has title: Laws affecting taxation of the session of 1906, Legislature of New Jersey, and revised calendar of tax events.

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Bibliographical footnotes.

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This thesis is an analytical analysis of consumption in Brazil, based on data from the Consumer Expenditure Survey, years 2008 to 2009, collected by the Brazilian Institute of Geography and Statistics. The main aim of the thesis was to identify differences and similarities in consumption among Brazilian households, and estimate the importance of demographic and geographic characteristics. Initially, households belonging to different social classes and geographical regions were compared based on their consumption. For further insights, two cluster analyses were conducted. Firstly, households were grouped according to the absolute values of expenditures. Five clusters were discovered; cluster membership showed larger spending in all of the expense categories for households having higher income, and a substantial association with particular demographic variables, including as region, neighborhood, race and education. Secondly, cluster analysis was performed on proportionate distribution of total spending by every household. Five groups of households were revealed: Basic Consumers, the largest group that spends only on fundamental goods, Limited Spenders, which additionally purchase alcohol, tobacco, literature and telecommunication technologies, Mainstream Buyers, characterized by spending on clothing, personal care, entertainment and transport, Advanced Consumers, which have high relative expenses on financial and legal services, healthcare and education, and Exclusive Spenders, households distinguished by spending on vehicles, real estate and travelling.

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Optimal tax theory in the Mirrlees’ (1971) tradition implicitly relies on the assumption that all agents are single or that couples may be treated as individuals, despite accumulating evidence against this view of household behavior. We consider an economy where agents may either be single or married, in which case choices result from Nash bargaining between spouses. In such an environment, tax schedules must play the double role of: i) defining households’ objective functions through their impact on threat points, and; ii) inducing the desired allocations as optimal choices for households given these objectives. We find that the taxation principle, which asserts that there is no loss in relying on tax schedules is not valid here: there are constrained efficient allocations which cannot be implemented via taxes. More sophisticated mechanisms expand the set of implementable allocations by: i) aligning the households’ and planner’s objectives; ii) manipulating taxable income elasticities, and; iii) freeing the design of singles’ tax schedules from its consequences on households’ objectives.

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Even before business has really come to grips with the intricacies of incorporating emarketing and e-commerce into their organisational strategies, they are now being encouraged to make significant investments in developing capabilities for mobile phone marketing. Fuelled once again by huge profit predictions reminiscent of the mid-1990s when speaking of e-commerce (Anckar and D’Incau 2002) marketers are tapping into this mobility. So, instead of having to drive consumers to web sites through the ‘sit and search’ context, marketers are now exploring ways to develop strategies to deliver relevant and timely information in a ‘roam and receive’ context directly to their potential customers anywhere, anytime, any place (Mort and Drennan 2002).