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This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

Fiscal policy. --- Balance of payments. --- Business Taxes and Subsidies --- Commercial treaties --- Consumption taxes --- Efficiency --- Exports and Imports --- Exports --- General Agreement on Tariffs and Trade --- Income and capital gains taxes --- Income tax --- International Agreements and Observance --- International economics --- International Organizations --- International Trade Organizations --- International trade --- Optimal Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Spendings tax --- Tariff --- Tariffs --- Taxation --- Taxes --- Trade Policy --- Trade: General --- United States

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Sexology --- Psychiatry --- Gynaecology. Obstetrics

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Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB consumption or body mass index (as opposed to prices, purchases, or sales), their impact on youth (as opposed to on adults), or their impact in non-Western nations. This paper adds to the evidence base on all of these dimensions by estimating the effect of an SSB tax on the consumption and BMI of youth in Mauritius, an island nation in the Indian Ocean, which we compare to Maldives, another island nation in the Indian Ocean which did not implement an SSB tax during the time of our data. Results of difference-in-differences models indicate that the tax in Mauritius had no detectable impact on the consumption of SSBs or the body mass index of the pooled sample of boys and girls. However, models estimated separately by sex indicate that the probability that boys consumed SSBs fell by 9.4 percentage points (11%). These are among the first estimates of the effect of SSB taxes on youth consumption, and contribute to the limited evidence base on the impact of SSB taxes on weight, or in non-Western countries.

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The Essential Guide to Corporate Real Estate is a fundamental examination of Corporate Real Estate (CRE). As a foundational manual, the guide covers the spectrum of variables shaping the daily decisions of CRE professionals and provides insights and strategies for effective management.

Commercial real estate --- Corporations --- Information technology --- IT (Information technology) --- Technology --- Telematics --- Information superhighway --- Knowledge management --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Commercial property --- Commercial real property --- Commercial space (Real estate) --- Real property --- Industrial real estate --- Management&delete& --- Forecasting --- Real estate investments&delete& --- E-books --- Corporate real estate investment --- Real estate investment --- Real estate investments. --- Management --- Real estate investments --- Business --- Business & Economics