WorldWideScience

Sample records for domestic consumption tax

  1. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  2. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...... are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words...

  3. Consumer Spending Consumption Tax Targets Big Spenders

    Institute of Scientific and Technical Information of China (English)

    XIE LANLAN

    2006-01-01

    @@ In late March, China's Finance Ministry and State Administrative of Taxation jointly announced the largest adjustment of its consumption tax system since 1994. The new policy, issued against a background of domestic energy shortages and the widening income gap, reflects the government's intention to direct local consumption towards a more environment-friendly objective and narrow wealth inequality.

  4. Law proposal aiming at imposing the domestic consumption tax to the natural gas used for hydrogen generation for petroleum refining purposes; Proposition de loi visant a soumettre a la taxe interieure de consommation le gaz naturel utilise pour la production d'hydrogene a des fins de raffinage petrolier

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

    In France, natural gas benefits from tax exemptions in several situations and in particular when used as raw material for hydrogen generation, which in turn, is used for crude oil refining and fuels generation. However, crude oil is cheaper when it is heavier but more hydrogen, and thus more natural gas, is needed to refine it and more CO{sub 2} is released in the atmosphere. Therefore, refining cheap crude oil increases the refining margins of oil companies but their environmental impact as well. The aim of this law proposal is to impose the domestic consumption tax to natural gas when used in oil refining processes in order to finance the development of the renewable hydrogen industry through the creation of a High Council of Hydrogen Industry. This High Council would be in charge of promoting the development of renewable hydrogen production facilities and distribution circuits, of hydrogen-fueled vehicles, and of fuel cells. (J.S.)

  5. The Time Has Come for a Consumption Tax.

    Science.gov (United States)

    Byrom, Fletcher L.

    1984-01-01

    The present tax system impedes investment and is unfairly distributed. A consumption tax is the best way to reduce future deficits without curbing growth. Describes the various forms that a consumption tax could take. Such a tax can be as progressive or regressive as policymakers want it to be. (Author/CS)

  6. Soda taxes, soft drink consumption, and children's body mass index.

    Science.gov (United States)

    Sturm, Roland; Powell, Lisa M; Chriqui, Jamie F; Chaloupka, Frank J

    2010-05-01

    Taxes on sugar-sweetened beverages have been proposed to combat obesity. Using data on state sales taxes for soda and individual-level data on children, we examine whether small taxes are likely to change consumption and weight gain or whether larger tax increases would be needed. We find that existing taxes on soda, which are typically not much higher than 4 percent in grocery stores, do not substantially affect overall levels of soda consumption or obesity rates. We do find, however, that subgroups of at-risk children--children who are already overweight, come from low-income families, or are African American--may be more sensitive than others to soda taxes, especially when soda is available at school. A greater impact of these small taxes could come from the dedication of the revenues they generate to other obesity prevention efforts rather than through their direct effect on consumption.

  7. Consumption, investment and life insurance under different tax regimes

    DEFF Research Database (Denmark)

    Bruun, Kenneth

    2013-01-01

    We study the effects of introducing taxation in classical continuous-time optimization problems with utility from consumption, bequest and retirement savings. Inspired by actual tax favoured retirement savings programs, we formulate and solve the optimization problem for various tax regimes, and ...

  8. A Meta Model for Domestic Energy Consumption

    Directory of Open Access Journals (Sweden)

    K.,J SREEKANTH

    2011-01-01

    Full Text Available Prediction of energy consumption particularly in micro level is of vital importance in terms of energy planning and also implementation of any Clean Development Mechanism (CDM activities that has become the order of the world today. It may be difficult to model household energy consumption using conventional methods such as time series forecasting due to many influencing factors. This paper presents a step wise regression model for forecasting domestic energy consumption based on micro level household survey data collected from Kerala, a state in southern part of India. The analysis of the data reveals significant influence of socio-economic, demographic, geographic, and family attributes upon total household energy requirements. While a wide variation in the pattern of energy requirements across the domestic sector belonging to different expenditure classes, per capita income level can be identified as the most important explanatory variable influencing variation in energy requirements. The models developed also demonstrates the influence of per capita land area, residential area among the higher income group while average age and literacy forms significant variables among the lower income group.

  9. Brand switching or reduced consumption? A study of how cigarette taxes affect tobacco consumption.

    Science.gov (United States)

    Chen, Chiang-Ming; Chang, Kuo-Liang; Lin, Lin; Lee, Jwo-Leun

    2014-12-01

    We examined the influence of cigarette taxes on tobacco consumption, with an emphasis on smokers' choice between reducing cigarette consumption and switching brands. We constructed three scenario-based models to study the following two subjects: (1) the relationship between deciding whether to reduce one's cigarette consumption and to practice brand switching (simultaneous or sequential); (2) the key determinants that affect smokers' decisions in terms of their consumption and brand switching when facing higher taxes. We applied data collected from a survey in Taiwan, and the results indicated that both independent and two-stage decision-making models generated very similar conclusions. We also found that gender difference contributed to reduce cigarette consumption. In addition, this study indicated that high-income smokers were less likely to switch brands, whereas well-educated smokers were more likely to switch brands. Most importantly, we questioned the effectiveness of cigarette tax policy, as our results suggested that higher price did not necessarily reduce consumption. Indeed, data indicated that consumption after the tax on cigarettes increased.

  10. First-year impact of the 1989 California cigarette tax increase on cigarette consumption.

    Science.gov (United States)

    Flewelling, R L; Kenney, E; Elder, J P; Pierce, J; Johnson, M; Bal, D G

    1992-06-01

    We employed a time series design to evaluate the impact of the 1989 California cigarette tax increase on cigarette consumption in California. Adult per capita consumption data from 1980 to 1990 were analyzed for California and the United States. Trend data indicated a sharp drop in California cigarette consumption coincident with the tax increase. Time-series regression analyses support this observation, and suggest that a 5% to 7% decline in consumption is attributable to the tax increase.

  11. Export Facing Unprecedented Challenges while Domestic Consumption Booming

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    The domestic consumption figures followed data this year showing increases in Chinese consumer confidence that prompted some economists to raise their next-year growth forecasts for China’s textile and

  12. Classification of excessive domestic water consumption using Fuzzy Clustering Method

    Science.gov (United States)

    Zairi Zaidi, A.; Rasmani, Khairul A.

    2016-08-01

    Demand for clean and treated water is increasing all over the world. Therefore it is crucial to conserve water for better use and to avoid unnecessary, excessive consumption or wastage of this natural resource. Classification of excessive domestic water consumption is a difficult task due to the complexity in determining the amount of water usage per activity, especially as the data is known to vary between individuals. In this study, classification of excessive domestic water consumption is carried out using a well-known Fuzzy C-Means (FCM) clustering algorithm. Consumer data containing information on daily, weekly and monthly domestic water usage was employed for the purpose of classification. Using the same dataset, the result produced by the FCM clustering algorithm is compared with the result obtained from a statistical control chart. The finding of this study demonstrates the potential use of the FCM clustering algorithm for the classification of domestic consumer water consumption data.

  13. Uncertainty of Energy Consumption Assessment of Domestic Buildings

    DEFF Research Database (Denmark)

    Brohus, Henrik; Heiselberg, Per; Simonsen, A.

    2009-01-01

    In order to assess the influence of energy reduction initiatives, to determine the expected annual cost, to calculate life cycle cost, emission impact, etc. it is crucial to be able to assess the energy consumption reasonably accurate. The present work undertakes a theoretical and empirical study...... of the uncertainty of energy consumption assessment of domestic buildings. The calculated energy consumption of a number of almost identical domestic buildings in Denmark is compared with the measured energy consumption. Furthermore, the uncertainty is determined by means of stochastic modelling based on input...

  14. Uncertainty of Energy Consumption Assessment of Domestic Buildings

    DEFF Research Database (Denmark)

    Brohus, Henrik; Heiselberg, Per; Simonsen, A.;

    2009-01-01

    of the uncertainty of energy consumption assessment of domestic buildings. The calculated energy consumption of a number of almost identical domestic buildings in Denmark is compared with the measured energy consumption. Furthermore, the uncertainty is determined by means of stochastic modelling based on input......In order to assess the influence of energy reduction initiatives, to determine the expected annual cost, to calculate life cycle cost, emission impact, etc. it is crucial to be able to assess the energy consumption reasonably accurate. The present work undertakes a theoretical and empirical study...... to correspond reasonably well; however, it is also found that significant differences may occur between calculated and measured energy consumption due to the spread and due to the fact that the result can only be determined with a certain probability. It is found that occupants' behaviour is the major...

  15. Impact of the Berkeley Excise Tax on Sugar-Sweetened Beverage Consumption.

    Science.gov (United States)

    Falbe, Jennifer; Thompson, Hannah R; Becker, Christina M; Rojas, Nadia; McCulloch, Charles E; Madsen, Kristine A

    2016-10-01

    To evaluate the impact of the excise tax on sugar-sweetened beverage (SSB) consumption in Berkeley, California, which became the first US jurisdiction to implement such a tax ($0.01/oz) in March 2015. We used a repeated cross-sectional design to examine changes in pre- to posttax beverage consumption in low-income neighborhoods in Berkeley versus in the comparison cities of Oakland and San Francisco, California. A beverage frequency questionnaire was interviewer administered to 990 participants before the tax and 1689 after the tax (approximately 8 months after the vote and 4 months after implementation) to examine relative changes in consumption. Consumption of SSBs decreased 21% in Berkeley and increased 4% in comparison cities (P = .046). Water consumption increased more in Berkeley (+63%) than in comparison cities (+19%; P consumption in low-income neighborhoods. Evaluating SSB taxes in other cities will improve understanding of their public health benefit and their generalizability.

  16. Car taxes and energy consumption. Impact on energy consumption from tax reductions on passenger cars; Bilafgifter og energiforbrug. Energimaessige effekter af afgiftslempelser for personbiler

    Energy Technology Data Exchange (ETDEWEB)

    Wedebye, H.; Engelund, P.; Gravesen, R.; Vestergaard, L. (Tetraplan A/S (DK))

    2008-03-15

    The report describes results from the project 'Impact on energy consumption from tax reductions on specific types of passenger cars. The aim of the project is to evaluate the possibilities for reducing energy consumption, and hereby the CO2 emissions, for transport through differentiated purchase tax on passenger cars. Two schemes have been studied, which respectively favour energy efficient cars and passenger cars converted into vans. The study includes interviews, a questionnaire and analyses of register data. (BA)

  17. Aggregate Stability in Monetary Economy with Consumption Tax and Taylor Rule

    OpenAIRE

    Fujisaki, Seiya

    2016-01-01

    We analyze aggregate stability of a monetary economy with an interest-rate control type of monetary policy and endogenous consumption tax rate under balanced-budget rule, in terms of equilibrium determinacy. We find the effect of the response to income in monetary policy on macroeconomic stability depends on whether the consumption tax rate is adequately high.

  18. Aggregate Stability in Monetary Economy with Consumption Tax and Taylor Rule

    OpenAIRE

    Fujisaki, Seiya

    2016-01-01

    We analyze aggregate stability of a monetary economy with an interest-rate control type of monetary policy and endogenous consumption tax rate under balanced-budget rule, in terms of equilibrium determinacy. We find the effect of the response to income in monetary policy on macroeconomic stability depends on whether the consumption tax rate is adequately high.

  19. Occupants Influence on the Energy Consumption of Danish Domestic Buildings

    DEFF Research Database (Denmark)

    Larsen, Tine Steen; Knudsen, Henrik Nellemose; Kanstrup, Anne Marie

    This report is one of the results from the project “Occupants influence on the energy consumption of Danish domestic buildings – Phase 1”, which is partly funded by EUDP (Journalnr.: 64009-0248, Programområde: Energieffektivisering) The report provides state-of-the-art reviews within the various...... disciplines represented in the project by the project members, which all represent areas that relate to the title on occupants influence on the energy consumption....

  20. The impact of tax reforms designed to encourage healthier grain consumption

    OpenAIRE

    Nordström, Leif Jonas; Thunström, Linda

    2009-01-01

    In this paper, we simulate the effects of tax reforms aimed at encouraging healthier grain consumption. We use a rich data set on household grain consumption in 2003 from the market research institute GfK Sweden, combined with information on the nutritional content of the consumption. We estimate behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber den...

  1. Information sharing for consumption tax purposes : An empirical analysis

    NARCIS (Netherlands)

    Ligthart, Jenny E.

    2007-01-01

    The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country's net trade position and population size), reciprocity, and legal arrangements

  2. The Danish fat tax - effects on consumption patterns and risk of ischaemic heart disease

    DEFF Research Database (Denmark)

    Bødker, Malene; Pisinger, Charlotta; Toft, Ulla

    2015-01-01

    Objective: To examine the effects on consumption and risk of ischemic heart disease (IHD) of the Danish fat tax, effective from October 2011 to January 2013. Methods: We used comprehensive retail outlet data on the sale of twelve foodstuff categories targeted by the fat tax. Data covered January...... sale of the included foodstuffs decreased by 0.9%. The fat tax was associated with marginal changes in population risk of IHD. One estimate suggests an increased population risk of IHD by 0.2% and the other estimate suggests that the risk of IHD decreased by 0.3%. Conclusions: The Danish fat tax had...... a marginal effect on population consumption of fat and risk of IHD. Fat taxes have to be carefully designed to prevent possible adverse effects from outweighing its beneficial effects on health outcomes. Policymakers must therefore be more ambitious in relation to food taxes, e.g. by implementing more...

  3. Death and taxes: longer life, consumption, and social security.

    Science.gov (United States)

    Lee, R; Tuljapurkar, S

    1997-02-01

    We analyze in three steps the influence of the projected mortality decline on the long run finances of the Social Security System. First, on a theoretical level, mortality decline adds person years of life which are distributed across the life cycle. The interaction of this distribution with the age distribution of labor earnings minus consumption, or of taxes minus benefits, partially determines the corresponding steady state financial consequences of mortality decline. The effect of mortality decline on population growth rates also matters, but is negligible in low mortality populations. Second, examination of past mortality trends in the United States and of international trends in low mortality populations, suggests that mortality will decline faster than foreseen by the Social Security Administration's forecasts. Third, we combine the work of the first two parts in dynamic simulations to examine the implications of mortality decline and of alternative forecasts of mortality for the finances of the social security system. Also, we use stochastic population forecasts to assess the influence of uncertainty about mortality decline on uncertainty about finances; we find that uncertainty about fertility still has more important implications than uncertainty about mortality, contrary to sensitivity tests in the official forecasts.

  4. The Impact of Tax Reforms Designed to Encourage a Healthier Grain Consumption

    OpenAIRE

    Nordström, Jonas; Thunström, Linda

    2007-01-01

    In this paper, we simulate the effects of taxes on products and/or nutrients aimed at encouraging a healthier grain consumption. To carry out the analysis, we use a rich data set on household consumption of grain products, combined with information about the nutritional content of the products. We estimate behavioural parameters that are used to simulate the impact on the average household of different types of tax reforms; entailing either a subsidy on commodities particularly rich in fibre ...

  5. Alcohol tax, consumption and mortality in tsarist Russia: is a public health perspective applicable?

    Science.gov (United States)

    Norström, Thor; Stickley, Andrew

    2013-04-01

    The public health perspective on alcohol comprises two main tenets: (i) population drinking impacts on alcohol-related harm and (ii) population drinking is affected by the physical and economic availability of alcohol, where alcohol taxes are the most efficient measure for regulating consumption. This perspective has received considerable empirical support from analyses of contemporary data mainly from Europe and North America. However, as yet, it has been little examined in a historical context. The aims of the present article are to use data from tsarist Russia to explore (i) the relation between changes in the tax on alcohol and per capita alcohol consumption and (ii) the relation between per capita alcohol consumption and alcohol mortality. The material comprised annual data on alcohol taxes, alcohol consumption and alcohol mortality. The tax and alcohol consumption series spanned the period 1864-1907 and the mortality data covered the period 1870-94. The data were analysed by estimating autoregressive integrated moving average models on differenced data. Changes in alcohol taxes were significantly associated with alcohol consumption in the expected direction. Increases in alcohol consumption, in turn, were significantly related to increases in alcohol mortality. This study provides support for the utility of the public health perspective on alcohol in explaining changes in consumption and alcohol-related harm in a historical context. We discuss our findings from tsarist Russia in the light of experiences from more recent alcohol policy changes in Russia.

  6. Heat Consumption Assessment of the Domestic Hot Water Systems in the Apartment Buildings

    OpenAIRE

    Grasmanis, D; Greķis, A; Talcis, N

    2013-01-01

    This study presents the analysis of energy consumption for domestic hot water in apartment buildings in Riga. The aggregate data contains information about 39 apartment buildings, including heat energy consumption and domestic hot water (DHW) consumption. The analysis is focused on the heat energy consumption in the DHW system. The analysis characterizes the DHW consumption, energy consumption for DHW and energy losses in the DHW systems in apartment buildings.

  7. Heat Consumption Assessment of the Domestic Hot Water Systems in the Apartment Buildings

    OpenAIRE

    Grasmanis, Dzintars; Talcis, Normunds; Greķis, Aldis

    2015-01-01

    This study presents the analysis of energy consumption for domestic hot water in apartment buildings in Riga, Latvia. The aggregate data contains information about 39 apartment buildings, including heat energy consumption and domestic hot water (DHW) consumption. The analysis is focused on the heat energy consumption and seasonal characteristics in the DHW system.The analysis characterizes the DHW consumption, energy consumption for DHW and energy losses in the DHW systems in apartment buildi...

  8. Heat Consumption Assessment of the Domestic Hot Water Systems in the Apartment Buildings

    OpenAIRE

    Grasmanis, D; Greķis, A; Talcis, N

    2013-01-01

    This study presents the analysis of energy consumption for domestic hot water in apartment buildings in Riga. The aggregate data contains information about 39 apartment buildings, including heat energy consumption and domestic hot water (DHW) consumption. The analysis is focused on the heat energy consumption in the DHW system. The analysis characterizes the DHW consumption, energy consumption for DHW and energy losses in the DHW systems in apartment buildings.

  9. The synergistic effect of cigarette taxes on the consumption of cigarettes, alcohol and betel nuts

    Directory of Open Access Journals (Sweden)

    Lee Jie-Min

    2007-06-01

    Full Text Available Abstract Background Consumption of cigarettes and alcoholic beverages creates serious health consequences for individuals and overwhelming financial burdens for governments around the world. In Asia, a third stimulant – betel nuts – increases this burden exponentially. For example, individuals who simultaneously smoke, chew betel nuts and drink alcohol are approximately 123 times more likely to develop oral, pharyngeal and laryngeal cancer than are those who do not. To discourage consumption of cigarettes, the government of Taiwan has imposed three taxes over the last two decades. It now wishes to lower consumption of betel nuts. To assist in this effort, our study poses two questions: 1 Will the imposition of an NT$10 Health Tax on cigarettes effectively reduce cigarette consumption? and 2 Will this cigarette tax also reduce consumption of alcoholic beverages and betel nuts? To answer these questions, we analyze the effect of the NT$10 tax on overall cigarette consumption as well as the cross price elasticities of cigarettes, betel nuts, and alcoholic beverages. Methods To establish the Central Bureau of Statistics demand function, we used cigarette, betel nut, and alcoholic beverage price and sales volume data for the years 1972–2002. To estimate the overall demand price elasticity of cigarettes, betel nuts, and alcoholic beverages, we used a seemingly unrelated regression analysis. Results We find that the NT$10 health tax on cigarettes will reduce cigarette consumption by a significant 27.22%. We also find that cigarettes, betel nuts, and alcoholic beverages have similar inherent price elasticities of -0.6571, -0.5871, and -0.6261 respectively. Because of this complementary relationship, the NT$10 health tax on cigarettes will reduce betel nut consumption by 20.07% and alcohol consumption by 7.5%. Conclusion The assessment of a health tax on cigarettes as a smoking control policy tool yields a win-win outcome for both government and

  10. Non-linear effects of soda taxes on consumption and weight outcomes.

    Science.gov (United States)

    Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

    2015-05-01

    The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects.

  11. The Danish fat tax-Effects on consumption patterns and risk of ischaemic heart disease.

    Science.gov (United States)

    Bødker, Malene; Pisinger, Charlotta; Toft, Ulla; Jørgensen, Torben

    2015-08-01

    To examine the effects on consumption and risk of ischemic heart disease (IHD) of the Danish fat tax, effective from October 2011 to January 2013. We used comprehensive retail outlet data on the sale of twelve foodstuff categories targeted by the fat tax. Data covered January 2010 to July 2013. IHD risk was assessed by modelling first the effect of changes in intake of monounsaturated, polyunsaturated and saturated fat and dietary cholesterol on serum cholesterol and subsequently modelling the resulting changes in risk of IHD using two different methods. The total sale of the included foodstuffs decreased by 0.9%. The fat tax was associated with marginal changes in population risk of IHD. One estimate suggests an increased population risk of IHD by 0.2% and the other estimate suggests that the risk of IHD decreased by 0.3%. The Danish fat tax had a marginal effect on population consumption of fat and risk of IHD. Fat taxes have to be carefully designed to prevent possible adverse effects from outweighing its beneficial effects on health outcomes. Policymakers must therefore be more ambitious in relation to food taxes, e.g. by implementing more comprehensive tax-subsidy schemes. Copyright © 2015 Elsevier Inc. All rights reserved.

  12. The impact of tax reforms designed to encourage healthier grain consumption.

    Science.gov (United States)

    Nordström, Jonas; Thunström, Linda

    2009-05-01

    In this paper, we simulate the effects of tax reforms aimed at encouraging healthier grain consumption. We use a rich data set on household grain consumption in 2003 from the market research institute GfK Sweden, combined with information on the nutritional content of the consumption. We estimate behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber density in grain products. Our results suggest that to direct the fiber intake towards nutritional recommendations, reforms with a substantial impact on consumer prices are required. Regardless of the type of subsidy implemented, the increase in the intake of fiber is accompanied by unwanted increases in nutrients that are often overconsumed: fat, salt and sugar. Funding the subsidies by taxing these nutrients, or less healthy commodities, helps to counteract such developments.

  13. The impact of tax reforms designed to encourage healthier grain consumption

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2009-01-01

    In this paper, we simulate the effects of tax reforms aimed at encouraging healthier grain consumption. We use a rich data set on household grain consumption in 2003 from the market research institute GfK Sweden, combined with information on the nutritional content of the consumption.We estimate...... behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber density in grain products. Our results suggest that to direct the fiber intake towards nutritional...... recommendations, reforms with a substantial impact on consumer prices are required. Regardless of the type of subsidy implemented, the increase in the intake of fiber is accompanied by unwanted increases in nutrients that are often overconsumed: fat, salt and sugar. Funding the subsidies by taxing these nutrients...

  14. Sustainable funding of health initiatives in Wonju, Republic of Korea via a tobacco consumption tax.

    Science.gov (United States)

    Nam, Eun Woo; De Leeuw, Evelyne; Moon, Ji Young; Ikeda, Nayu; Dorjsuren, Bayarsaikhan; Park, Myung Bae

    2011-12-01

    Wonju is the first municipality in the Republic of Korea to fund the Healthy City project through municipal revenues from the local tobacco consumption tax. We investigated the process of the local tobacco consumption tax being approved as the main source of financing for the local Healthy City project. We also examined the sustainability and sufficiency of the funding by looking at the pricing policies instituted for cigarettes, smoking prevalence, cigarette consumption and revenues from local tobacco consumption as well as the budgetary allocations among programs in the city. The strong initiative of the mayor of Wonju was one of the factors that enabled the earmarking of the local tobacco consumption tax for the Healthy City Wonju project. He consulted academic counselors and persuaded the municipal government and the City Council to approve the bill. Despite the increasing price of cigarettes in Korea, adequate funding can be sustained to cover the short-term and mid-term programs in Wonju for at least 5 years of the mayor's term, because the smoking rate is persistently high. Analyzing the effects of strong leadership on the part of local authorities and the balance between revenues from the tobacco tax and the prevalence of smoking in the face of anti-smoking policies would be helpful for other countries and communities interested in developing sustainable Healthy Cities projects.

  15. The effect of using consumption taxes on foods to promote climate friendly diets

    DEFF Research Database (Denmark)

    Edjabou, Louise Dyhr; Smed, Sinne

    2013-01-01

    Agriculture is responsible for 17–35% of global anthropogenic greenhouse gas emissions with livestock production contributing by approximately 18–22% of global emissions. Due to high monitoring costs and low technical potential for emission reductions, a tax on consumption may be a more efficient...

  16. Abolition Of The Lead-Acid Battery Consumption Tax Is Suggested

    Institute of Scientific and Technical Information of China (English)

    2016-01-01

    Zhang Tianren,an NPC representative and chairman of Tianneng Group suggests cessation or deferment in the collection or differentiated collection of lead-acid battery consumption taxes.Lead-acid batteries play a fundamental role in China’s transport,communications,power generation and wind energy storage,smart grid

  17. Tax Policy Impact on Consumption of Tobacco Products in Croatia

    Directory of Open Access Journals (Sweden)

    Ida Zelenka

    2009-12-01

    Full Text Available This paper analyses the influence of excises increase and various non-price related measures on tobacco consumption. Therefore various regression models with different dependent and independent variables will be built, with the purpose of showing both their individual and cumulative impact. In all the models the price is definitely the most significant variable, but there are differences in price influence on consumption, depending on which series of cigarettes it relates to. That is logical because of the large difference in excises on different series of cigarettes. From other countries’ experience and the results of regression models used in this paper the most important conclusion is that the impact of excise duty is significant, however for building more representative models detailed data over a longer period of time is needed. Unfortunately in Croatia such data are not collected systematically.

  18. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... section 904(d)(2)(E)(ii) and § 1.904-4(g)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Credit for domestic corporate shareholder of a... shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. (a)...

  19. Energy Consumption of Fast Ferries in Danish Domestic Transport

    DEFF Research Database (Denmark)

    Petersen, Morten Steen; Jørgensen, Kaj

    1997-01-01

    Analysis of energy consumption in connection with selected passenger transport trip chains. In particular the publication aims to evaluate the energy consumption of fast ferries in Denmark.......Analysis of energy consumption in connection with selected passenger transport trip chains. In particular the publication aims to evaluate the energy consumption of fast ferries in Denmark....

  20. Energy Consumption of Fast Ferries in Danish Domestic Transport

    DEFF Research Database (Denmark)

    Petersen, Morten Steen; Jørgensen, Kaj

    1997-01-01

    Analysis of energy consumption in connection with selected passenger transport trip chains. In particular the publication aims to evaluate the energy consumption of fast ferries in Denmark.......Analysis of energy consumption in connection with selected passenger transport trip chains. In particular the publication aims to evaluate the energy consumption of fast ferries in Denmark....

  1. Moving to a consumption-based tax system: a quantitative assessment for Brazil

    Directory of Open Access Journals (Sweden)

    Marcelo Rodrigues dos Santos

    2010-06-01

    Full Text Available For many years, it has been a primary issue in tax policy whether the tax system ought to be built around income tax or consumption tax. Much of the interest in tax policy arises from the widespread belief that taxes on income and savings tend to lower long-run income by retarding the creation and expansion of firms and by discouraging workers and investments. Following this belief, Brazilian government has proposed a tax reform which, basically, replaces tax on investment and labor with tax on consumption. In this paper, we develop a dynamic general equilibrium model with heterogeneous agents to guide our quantitative assessment of the economic and distributional implications of such tax reform. The model is calibrated in such a way that it matches some selected features of the Brazilian economy. We also use the calibrated model to calculate the deadweight loss of each type of taxation and thus provide some rationality for that rearrangement in the tax system. The main result of the paper is that, even though the tax reform increases the asset accumulation, labor and output of economy, it also raises the welfare inequality as borrowing constrained individuals cannot take advantage of the drop in tax on savings.Uma importante questão em política tributária é se o sistema de tributação deve ser construído com foco na taxação da renda ou do consumo. Muito do interesse em política tributária vem da disseminada crença que as taxas sobre a renda e a poupança tendem à reduzir o produto de longo prazo, retardando a criação e a expansão das firmas e desencorajando a oferta de trabalho e o investimento. Seguindo essa idéia, o governo brasileiro propôs uma reforma tributária a qual, basicamente, substitui a taxação do investimento e do trabalho pela taxação do consumo. Nesse artigo, nós desenvolvemos um modelo dinâmico de equilíbrio geral com agentes heterogênios para investigar quantitativamente os efeitos econômicos e

  2. Consumer Ethnocentrism and Conspicuous Consumption of Domestic and Foreign Consumer Goods in Mozambique, a Less-Developed SADC Country

    National Research Council Canada - National Science Library

    Anna V John; Malcolm P Brady

    2010-01-01

    ... ethnocentric consumption of domestic products on the one hand, and conspicuous consumption of foreign products on the other, depends upon the consumption mode of products - whether products are publicly or privately consumed. [PUBLICATION ABSTRACT

  3. Basic study on domestic natural gas consumption 1989. Basisonderzoek aardgas kleinverbruik 1989

    Energy Technology Data Exchange (ETDEWEB)

    Huizinga, J.; Zwetsloot, M.G.F. (NV Nederlandse Gasunie, Groningen Centrum voor Marketing Analyses BV, Amsterdam (Netherlands))

    1990-05-01

    The 1989 results of the annual survey carried out to study various aspects of the domestic gas market in the Netherlands: gas consumption, use of gas appliances, relation between occupants behavior and dwelling characteristics and gas consumption are presented. 2 figs., 13 tabs., 3 ills.

  4. Practical versus theoretical domestic energy consumption for space heating

    Energy Technology Data Exchange (ETDEWEB)

    Audenaert, A., E-mail: amaryllis.audenaert@artesis.be [Department of Applied Engineering: Construction, Artesis University College of Antwerp, Paardenmarkt 92, B-2000 Antwerp (Belgium); Department of Environment, Technology and Technology Management, University of Antwerp, Prinsstraat 13, B-2000 Antwerp (Belgium); Briffaerts, K. [Unit Transition Energy and Environment, VITO NV, Boeretang 200, B-2400 Mol (Belgium); Engels, L. [Department of Applied Engineering: Construction, Artesis University College of Antwerp, Paardenmarkt 92, B-2000 Antwerp (Belgium)

    2011-09-15

    Methods to calculate the theoretical energy consumption consider several things: the number of degree days per year that need to be compensated by heating, the characteristics of the dwelling, the number of occupants and the characteristics of the installation for space heating and sanitary hot water. However, these methods do not take into account consumer behaviour, which may affect the actual consumption. The theoretical calculation methods are based on assumptions and use a number of standardized parameters. The difference between the actual and the theoretical energy consumption, and the impact of the residents' behaviour on energy consumption, is analysed by means of a literature study and a practical research. An energy advice procedure (EAP) audit is executed in five dwellings, as well as a survey regarding the energy related behaviour of the households. The theoretically calculated consumption is compared with the billed actual energy consumption of the families. The results show some problems with the current procedure and give some options to improve it. Some research needs are identified to gain more insights in the influence of different behavioural factors on the actual energy use for heating. - Highlights: > The energy advice procedure (EAP) calculates the energy use for heating in dwellings. > Calculations are compared with the real energy use for 5 dwellings. > A survey on the occupants' behaviour is used to interpret the observed differences. > Default values used in the EAP can be very different from the observed behaviour.

  5. Distributional consequences of environmental taxes; Fordelingsvirkninger af energi- og miljoeafgifter

    Energy Technology Data Exchange (ETDEWEB)

    Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

    2001-11-01

    household consumption of energy and other polluting activities. Indirect effect is calculated to include the indirect tax effect from environmental taxes imposed on domestic production of goods and services that are finally consumed by domestic households. The input-output methodology is used by combing the household consumption patterns of different income and socioeconomic groups with the Danish input-output matrices. (au)

  6. [Alcohol consumption and domestic violence against women: a study with university students from Mexico].

    Science.gov (United States)

    Paredes, José Manuel Herrera; Ventura, Carla Aparecida Arena

    2010-01-01

    Domestic violence against women and alcohol consumption are considered public health problems. This descriptive study aimed at determining the occurrence of domestic violence against women enrolled in the Nursing and Midwifery Program at the University of Celaya, Mexico and its relation with alcohol consumption by their partners. A sample of 73 students was randomly selected. Data were collected using the CASIQUE-QUEJ TUN questionnaire and analyzed using SPSS. With respect to physical violence, results showed that 91.9% were not maltreated by their partners. Regarding alcohol consumption, 57.5% of the women interviewed and 67.1% of their partners drank alcohol, especially at social events. Results also showed that 41.1% of the subjects did not know about their rights in cases of domestic violence. Thus, there is a need for actions which increase women's awareness of their rights and the possibilities of legal support in cases of violence.

  7. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  8. Consuming the nation: Domestic cultural consumption: Its stratification and relation with nationalist attitudes

    NARCIS (Netherlands)

    Meuleman, R.

    2014-01-01

    This dissertation addressed people’s domestic versus foreign cultural consumption. In many countries, including the Netherlands which is the main focus of this dissertation, a large share of the cultural goods people consume originates from foreign cultures. However, in contrast with increasing

  9. Consuming the nation. Domestic cultural consumption: its stratification and relation with nationalist attitudes

    NARCIS (Netherlands)

    Meuleman, R.

    2014-01-01

    This dissertation addressed people’s domestic versus foreign cultural consumption. In many countries, including the Netherlands which is the main focus of this dissertation, a large share of the cultural goods people consume originates from foreign cultures. However, in contrast with increasing

  10. Consuming the nation: Domestic cultural consumption: Its stratification and relation with nationalist attitudes

    NARCIS (Netherlands)

    Meuleman, R.

    2014-01-01

    This dissertation addressed people’s domestic versus foreign cultural consumption. In many countries, including the Netherlands which is the main focus of this dissertation, a large share of the cultural goods people consume originates from foreign cultures. However, in contrast with increasing econ

  11. Consuming the nation. Domestic cultural consumption: its stratification and relation with nationalist attitudes

    NARCIS (Netherlands)

    Meuleman, R.

    2014-01-01

    This dissertation addressed people’s domestic versus foreign cultural consumption. In many countries, including the Netherlands which is the main focus of this dissertation, a large share of the cultural goods people consume originates from foreign cultures. However, in contrast with increasing econ

  12. Influence of Occupants’ Behaviour on the Energy Consumption of Domestic Buildings

    DEFF Research Database (Denmark)

    Brohus, Henrik; Heiselberg, Per; Simonsen, Allan

    2010-01-01

    considering the influence of occupants’ behaviour. The sensitivity and uncertainty related to occupants’ behaviour – among other parameters - are determined by means of stochastic modelling based on input distributions found by literature study, industry guidelines, measurements and simple assumptions. A high......The present work undertakes a theoretical and empirical study of the influence of occupants’ behaviour on energy consumption of domestic buildings. The calculated energy consumption of a number of almost identical domestic buildings in Denmark is compared with the measured energy consumption...... number of parameters are investigated and ranked in terms of variance and importance to determine which ones contribute the most to the overall level of uncertainty. It is found that the temperature set point and occupant heat load are substantial contributors to the uncertainty. The major part...

  13. The Reformation of Consumption Tax Under the Condition of Reconstruction Local Tax System%基于重构地方税条件下的消费税改革

    Institute of Scientific and Technical Information of China (English)

    单学勇; 黄莹

    2015-01-01

    This paper is based on the background of replacing the business tax with a value-added tax and having a big reformation in the tax system. From the angle of reconstruction the local tax system, the author analysis the reform of consumption tax. The paper makes some theoretical and empirical analyses on how consumption tax reform can meet the need of local governments and realize function of regulating consuming behavior. And it suggests that we should divide consumption tax items into two parts. One belongs to local government, while the other is the central and local governments to be shared. The consumption tax reform should not be alone, but also should match with auxiliary measures to develop the function of the consumption tax, for examples, adjusting the added value tax, beginning to collect housing property tax and imposing environmental tax and so on.%基于"营改增"税制体系大调整的背景下,从重构地方税体系的视角,对消费税如何调整以满足地方财力需要并实现消费调节功能进行理论与实证分析,提出应将消费税税目进行划分:一部分税目分给地方,另一部分税目则是中央和地方共享的政策建议. 消费税改革不应单独进行, 还应配以辅助措施才能发挥消费税的功能,调整增值税,普遍开征房产税,开征环境税等.

  14. Impact of Training Program to Rationalize Consumption of Domestic Water Usages

    Directory of Open Access Journals (Sweden)

    Mohammad Said Damanhouri

    2012-01-01

    Full Text Available Problem statement: Reducing water consumption in terms of scarcity of water in Jordan which needs to rationalize consumption of the domestic water usages by some families in Amman-Jordan. Approach: This study aimed to decrease water consumption in household usages and to involve and encouraging the pioneer students in voluntary efforts to reduce domestic water. The study sample consisted of 121 female students of Princess’ Alia University College represented 121 Jordanian families in Amman. They trained to reduce flow of water and the time during usage water in kitchen; toilet; bathroom; washing cars; and to put a plastic bottle full of half liter of water in the toilet’s water tank. Economical and social variables of families were obtained from special questionnaire of this study, data were formed from previous measurements and information; the data analyzed throughout a simple statistical approach. Results: The families whom represented this study sample have positively responded for the proposed program; through reducing water consumption in domestic usages. The most important factor effects on rationalized water consumption are: Average monthly income, average family members, average of family members ages, the size of water tank of the toilet, size of shower used. Conclusion/Recommendations: The study concluded that the amount of preserved water in a bathroom may reach 25%, in kitchen 29, in toilet 10%, in washing cars 9%, of water consumption before implementation program at each of the previous sectors. The total amount of preserved water in Amman may reach to 11 million cubic meters annually. The study recommends implementing this simple program on the whole of Jordanian families as much as possible and encouraging the Jordanian citizens to use different tools, means, programs that may control water consumption and to recycle the used water as possible.""

  15. Factors affecting domestic water consumption in rural households upon access to improved water supply: insights from the Wei River Basin, China

    NARCIS (Netherlands)

    Fan, L.; Liu, G.; Wang, F.; Geissen, V.; Ritsema, C.J.

    2013-01-01

    Comprehensively understanding water consumption behavior is necessary to design efficient and effective water use strategies. Despite global efforts to identify the factors that affect domestic water consumption, those related to domestic water use in rural regions have not been sufficiently

  16. Policy Commentary/Commentaire BC's Carbon Tax Shift Is Working Well after Four Years (Attention Ottawa)

    OpenAIRE

    Stewart Elgie; Jessica McClay

    2013-01-01

    British Columbia's introduction in 2008 of a revenue-neutral carbon tax shift was controversial. This analysis compares changes in fuel consumption, greenhouse gas emissions, and gross domestic product (GDP) between British Columbia and the rest of Canada. It finds that in the four years since the tax was introduced, British Columbia's per capita consumption of fuels subject to the tax has declined by 19 percent compared to the rest of Canada. At the same time, its economy has kept pace with ...

  17. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Science.gov (United States)

    2010-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard cider...

  18. A New System to Estimate and Reduce Electrical Energy Consumption of Domestic Hot Water in Spain

    Directory of Open Access Journals (Sweden)

    Alberto Gutierrez-Escolar

    2014-10-01

    Full Text Available Energy consumption rose about 28% over the 2001 to 2011 period in the Spanish residential sector. In this environment, domestic hot water (DHW represents the second highest energy demand. There are several methodologies to estimate DHW consumption, but each methodology uses different inputs and some of them are based on obsolete data. DHW energy consumption estimation is a key tool to plan modifications that could enhance this consumption and we decided to update the methodologies. We studied DHW consumption with data from 10 apartments in the same building during 18 months. As a result of the study, we updated one chosen methodology, adapting it to the current situation. One of the challenges to improve efficiency of DHW use is that most of people are not aware of how it is consumed in their homes. To help this information to reach consumers, we developed a website to allow users to estimate the final electrical energy needed for DHW. The site uses three estimation methodologies and chooses the best fit based on information given by the users. Finally, the application provides users with recommendations and tips to reduce their DHW consumption while still maintaining the desired comfort level.

  19. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    Science.gov (United States)

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers.

  20. Taxes and the economy: A survey of the impact of taxes on growth, employment, investment, consumption and the environment

    NARCIS (Netherlands)

    Vermeend, W.; van der Ploeg, R.; Timmer, J.W.

    2008-01-01

    This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function of raising revenue to finance government expenditure; the d

  1. The effects of different types of taxes on soft-drink consumption

    DEFF Research Database (Denmark)

    Sheikhbihi Adam, Abdulfatah; Smed, Sinne

    differentiated tax on soft-drinks that remove the value for money obtained by purchasing large container sizes. The scenarios are scaled equally in terms of obtained public revenue. Largest effect in terms of reduced intake of calories and sugar are obtained by applying the tax on sugar in all beverages, even...... though detrimental health effects in terms of increased intake of diet soft-drinks has to be considered. A flat tax on soft-drinks decrease the intake of sugar, but leave total calorie intake unaltered due to substitution with other SSB’s. A tax aimed at removing the value added from purchasing large...... container sizes increase sugar and total calorie intake due to substitution towards discount brands. Hence the results show the importance of considering substitution between different sizes, brands and discount versus normal brands when simulating the effects of soft-drinks taxation and point toward a tax...

  2. 论消费税征收范围与税率结构的改革%On the reform of consumption tax scope and the tax rate structure

    Institute of Scientific and Technical Information of China (English)

    马殷春

    2014-01-01

    Consumption tax has played an irreplaceable role in China's economic development and social justice. Since the introduction of the consumption tax in China,there have existed some drawbacks in the tax system.To exert better role of the consumption tax in economic development,we should carry out the reform to adjust the tax scope,to improve tax aspects,to set more reasonable tax rates and to strengthen the collection management,etc..%消费税在我国经济发展、社会公平等方面发挥了不可替代的作用,自开征以来,我国的消费税制存在着一定的弊端。为进一步发挥消费税在经济发展中的重要作用,应从调整征税范围、完善征税环节、合理设置税率、加强征收管理等方面改革消费税制。

  3. The effects of different types of taxes on soft-drink consumption

    DEFF Research Database (Denmark)

    Sheikhbihi Adam, Abdulfatah; Smed, Sinne

    though detrimental health effects in terms of increased intake of diet soft-drinks has to be considered. A flat tax on soft-drinks decrease the intake of sugar, but leave total calorie intake unaltered due to substitution with other SSB’s. A tax aimed at removing the value added from purchasing large...... the effects of taxation are evaluated. To add to the literature in this aspect we estimated a two-step censored dynamic almost ideal demand system where we include the possibilities that consumers have to substitute between diet and regular soft-drinks, between discount and non-discount (normal) brands...... differentiated tax on soft-drinks that remove the value for money obtained by purchasing large container sizes. The scenarios are scaled equally in terms of obtained public revenue. Largest effect in terms of reduced intake of calories and sugar are obtained by applying the tax on sugar in all beverages, even...

  4. Conspicuous Consumption

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China validated a new consumption tax policy on April 1 that levies higher taxes on luxury goods such as yachts and limousines, as well as wooden disposable chopsticks and wooden flooring. This marked the most profound change in the consumption tax since 1994 and is thought to be the first step in an overall tax reform in the country. Consumer tariffs, which are handed over to state coffers, consist of excise taxes and the taxes on imported goods collected by customs agencies.

  5. On the Determinants of Optimal Border Taxes for a Small Open Economy

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen; Rasmussen, Bo Sandemann

    of the primary factor and domestic consumption of the export good cannot be taxed is nevertheless a constraint; this insight provides the key to understanding what determines the optimal tariff structure. The optimal border tax structure is derived for both exogenous and endogenous labour supply, and the results...

  6. Positive Study About Effects of Commodity Tax and Tax Shifting on Residents'Consumption%商品税及税负转嫁对居民消费影响的实证研究

    Institute of Scientific and Technical Information of China (English)

    李颖

    2015-01-01

    Commodity tax can have direct and indirect effect on residents'consumption because of the tax shifting.Eight kinds of con-suming expenditure of urban residents who have different incomes in China are estimated by micro method that taking advantage of ELES model and cross section data,and price elasticity of consumers'demand are calculated.Then,elasticity theories are used to build framework of commodity tax and tax shifting.Taking advantage of price elasticity,we analyzed how residents share the amount of taxes,including value -added tax,excise tax and business tax when they expense for their commodities.The range of commodity tax shifting is also estimated.Some conclusions include:Commodity tax is not regressive;Tax is neutral;For different income groups and different kinds of goods and services,the tax burden varies;Residents'tax burden is tightly related to levying scale and tax rate of com-modity.As a result,residents'consumption must be increased by the improvement of commodity tax system,which includes:The pro-portion of commodity tax should be decreased and income tax should be increased gradually;Business tax should be substituted further by value -added tax;VAT system should be improved;Excise tax function should be improved;Commodity tax should be excludable from prices rather than includable with prices,and so on.%由于商品税存在税负转嫁,会对居民消费产生直接和间接影响。通过构建 ELES 模型并利用横截面数据,对我国不同收入等级的城镇居民八类消费性支出进行微观模拟,对其需求的价格弹性进行测算。将弹性理论引入商品税及其税负转嫁分析框架,利用价格弹性分析居民在消费支出过程中承担增值税、消费税和营业税的情况,对税负转嫁的方式和力度进行了实证评估,结果发现我国商品税不具有明显的累退性,商品税“中性”特点显著。但在不同收入阶层之间,对于不同的商品和服务,税收

  7. The impact of tax reforms designed to encourage healthier grain consumption

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas; Thunström, Linda

    2009-01-01

    recommendations, reforms with a substantial impact on consumer prices are required. Regardless of the type of subsidy implemented, the increase in the intake of fiber is accompanied by unwanted increases in nutrients that are often overconsumed: fat, salt and sugar. Funding the subsidies by taxing these nutrients...... behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber density in grain products. Our results suggest that to direct the fiber intake towards nutritional...

  8. Re-Introducing Consumption to the ‘Circular Economy’: A Sociotechnical Analysis of Domestic Food Provisioning

    Directory of Open Access Journals (Sweden)

    Josephine Mylan

    2016-08-01

    Full Text Available The paper makes two contributions to the advancement of the ‘circular economy’ as a blueprint for a more sustainable society. The first is to highlight the importance of understanding the dynamics of consumption and waste in the domestic sphere. The second is to illustrate two ways in which using insights from socio-technical literature on sustainable consumption, in combination with the sociology of food, could contribute to redressing this shortfall. This includes understanding why people use or consume particular goods or services, and how this might be altered; and what drives the production of waste and the adoption of strategies for its reduction by consumers. We mobilise insights from a socio-technical perspective on consumption, which highlights the importance of everyday interactions between routine activities, mundane technologies and cultural meanings in (reproducing patterns of consumption. These insights are illustrated with reference to domestic food provisioning, using empirical data generated through twenty semi-structured interviews with consumers in relation to meat consumption and thriftiness. Two suggestions for the development of the ‘circular economy’ to better take account of consumption within the domestic sphere are made. The first is a shift from imagining consumers as ‘users’ of particular products or services, to conceptualisation as ‘doers’ of everyday activities. The second is a broadening of the principle of ‘eco-effectiveness’ to take account for the social value of consumption.

  9. Investigation of different wall profiles on energy consumption and baking time in domestic ovens

    Directory of Open Access Journals (Sweden)

    Onbasioglu S. U.

    2013-04-01

    Full Text Available This present study, has aimed to examine and improve the momentum and heat transport mechanism in a domestic oven. At the beginning, the experimental study has been carried out in the oven that analyzing heat transfer behavior of the oven. During the preparation and procedure of the energy consumption experiments, standards determined in EN 50304 had been used. In addition to experimental results, the numerical simulation has showed that increasing diffusion over the walls and advection in the center, the performance of the oven can be improved. Using this idea, two different models have been set up in the oven walls and have been experimentally and numerically studied. Finally, the results have been compared with the original case that validates the initial idea by improving the performance of the oven.

  10. Modelling of domestic refrigerators' energy consumption under real life conditions in Europe

    Energy Technology Data Exchange (ETDEWEB)

    Geppert, Jasmin

    2011-05-23

    In recent decades, energy and resource savings have become increasingly important, not only in the industrial, but also the residential sector. As one of the largest energy users in private homes, domestic refrigerators and freezers were among the first appliances to be targeted for energy efficiency improvements. With the aim of encouraging manufacturers to develop and produce more efficient appliances, the European Energy Label was introduced in the mid-nineties. However, the energy use of refrigerators does not only depend on technical components and features. Especially the using conditions in private homes are of a decisive influence. Thus, the present study has been conducted to test the sensitivity of refrigerators' energy consumption to various usage conditions within realistic ranges, which have been determined by means of two empirical studies. Key information gathered from the experiments were used as a base for the development and validation of a simplified model that allows predicting the energy consumption of refrigerators in use. The practical experiments were performed under controlled laboratory conditions with four different refrigerators with an A{sup +} or A{sup ++} energy efficiency rating (two statically cooled built-in fridge-freezers, one dynamically cooled refrigerator and one statically cooled refrigerator). The investigations revealed that the ambient temperature has the greatest impact on a refrigerator's energy consumption, followed by thermostat setting and heat load by insertion of warm items. The refrigerators' load under static conditions as well as the number of door openings have almost no impact on energy consumption. The modelling methodology follows a first-principle approach adjusted by experimental data. When compared to experimental results, model predictions show a reasonable agreement for the whole range of investigated conditions. (orig.)

  11. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  12. Household level domestic fuel consumption and forest resource in relation to agroforestry adoption: Evidence against need-based approach

    Energy Technology Data Exchange (ETDEWEB)

    Sood, Kamal Kishor [Division of Agroforestry, Shere-Kashmir University of Agricultural Sciences and Technology of Jammu Main Campus-Chatha, Jammu (J and K) 180 009 (India); Mitchell, C. Paul [Institute of Energy Technologies, Fraser Noble Building, University of Aberdeen, Aberdeen AB24 3UE (United Kingdom)

    2011-01-15

    The need-based approach (assuming that higher consumption of tree products would motivate farmers to adopt agroforestry) has led to uneven success, in many cases failure, of many agroforestry projects. Current study investigated the association between fuelwood and forest resource use, and agroforestry adoption based on a survey of 401 households in the Indian Western Himalaya. Data on household domestic fuel utilisation and forest resource use were collected using a questionnaire in personal interviews. Agroforestry adoption increased significantly with increase in distance of nearest State forest from the house, distance travelled to collect fuelwood, and consumption of cattle dung, crop residues, charcoal, kerosene and liquid petroleum gas as domestic fuels by the household. Agroforestry adoption was also significantly higher in households with non-forest than those with State forests as primary source of fuelwood and timber. The proportion of adopters decreased significantly with increase in quantity of fuelwood used for domestic consumption, frequency of collection from State forests, total domestic energy consumption, fuelwood dependency, timber consumption and availability of timber through rights of households on State forests. Logistic regression analysis revealed that none of the factors related to need (quantity of fuelwood and timber used) appeared in the model but primary source of fuelwood, distance travelled to collect fuelwood and availability of timber through rights on the State forests appeared as important factors. This implies that need of the tree products is not a necessary condition to motivate farmers to adopt agroforestry, rather, it is accessibility of tree products which influence agroforestry adoption. (author)

  13. Self-reported price of cigarettes, consumption and compensatory behaviours in a cohort of Mexican smokers before and after a cigarette tax increase

    Science.gov (United States)

    Saenz-de-Miera, Belen; Chaloupka, Frank J; Waters, Hugh R; Hernandez-Avila, Mauricio; Fong, Geoffrey T

    2010-01-01

    Objective To assess the impact of a 2007 cigarette tax increase from 110% to 140% of the price to the retailer on cigarette price and consumption among Mexican smokers, including efforts to offset price increases. Methods Data were analysed from the 2006 and 2007 administrations of the International Tobacco Control (ITC) Policy Evaluation Survey in Mexico, which is a population-based cohort of adult smokers. Self-reported price of last cigarette purchase, place of last purchase, preferred brand, daily consumption and quit behaviour were assessed at baseline and follow-up. Results Self-reported cigarette prices increased by 12.7% after the tax increase, with prices for international brands increasing more than for national brands (13.5% vs 8.7%, respectively). Although the tax increases were not fully passed onto consumers particularly on national brands, no evidence was found for smokers changing behaviour to offset price increases. Consistent declines in consumption across groups defined by sociodemographic and smoking-related psychosocial variables suggest a relatively uniform impact of the tax increase across subpopulations. However, decreased consumption appeared limited to people who smoked relatively more cigarettes a day (>5 cigarettes/day). Average daily consumption among lighter smokers did not significantly decline. A total of 13% (n=98) of the sample reported being quit for a month or more at follow-up. In multivariate models, lighter smokers were more likely than heavier smokers to be quit. Conclusions Results suggest that the 2007 tax increase was passed on to consumers, whose consumption generally declined. Since no other tobacco control policies or programmes were implemented during the period analysed, the tax increase appears likely to have decreased consumption. PMID:20870740

  14. Householders' Mental Models of Domestic Energy Consumption: Using a Sort-And-Cluster Method to Identify Shared Concepts of Appliance Similarity

    National Research Council Canada - National Science Library

    Gabe-Thomas, Elizabeth; Walker, Ian; Verplanken, Bas; Shaddick, Gavin

    2016-01-01

    .... Here we explore householders' perceptions of energy consumption, using a novel combination of card-sorting and clustering to reveal shared patterns in the way people think about domestic energy consumption...

  15. Control Strategies to Reduce the Energy Consumption of Central Domestic Hot Water Systems

    Energy Technology Data Exchange (ETDEWEB)

    Dentz, Jordan; Ansanelli, Eric; Henderson, Hugh; Varshney, Kapil

    2016-06-03

    Domestic hot water (DHW) heating is the second largest energy end use in U.S. buildings, exceeded only by space conditioning. Recirculation systems consisting of a pump and piping loop(s) are commonly used in multifamily buildings to reduce wait time for hot water at faucets; however, constant pumping increases energy consumption by exposing supply and return line piping to continuous heat loss, even during periods when there is no demand for hot water. In this study, ARIES installed and tested two types of recirculation controls in a pair of buildings in order to evaluate their energy savings potential. Demand control, temperature modulation controls, and the simultaneous operation of both were compared to the baseline case of constant recirculation. Additionally, interactive effects between DHW control fuel reductions and space conditioning (heating and cooling) were estimated in order to make more realistic predictions of the payback and financial viability of retrofitting DHW systems with these controls. Results showed that DHW fuel consumption reduced by 7% after implementing the demand control technique, 2% after implementing temperature modulation, and 15% after implementing demand control and temperature modulation techniques simultaneously; recirculation pump runtime was reduced to 14 minutes or less per day. With space heating and cooling interactions included, the estimated annual cost savings were 8%, 1%, and 14% for the respective control techniques. Possible complications in the installation, commissioning and operation of the controls were identified and solutions offered.

  16. Control Strategies to Reduce the Energy Consumption of Central Domestic Hot Water Systems

    Energy Technology Data Exchange (ETDEWEB)

    Dentz, Jordan [The Levy Partnership, Inc., New York, NY (United States). Advanced Residential Integrated Energy Solutions; Ansanelli, Eric [The Levy Partnership, Inc., New York, NY (United States). Advanced Residential Integrated Energy Solutions; Henderson, Hugh [The Levy Partnership, Inc., New York, NY (United States). Advanced Residential Integrated Energy Solutions; Varshney, Kapil [The Levy Partnership, Inc., New York, NY (United States). Advanced Residential Integrated Energy Solutions

    2016-06-23

    Domestic hot water (DHW) heating is the second largest energy end use in U.S. buildings, exceeded only by space conditioning. Recirculation systems consisting of a pump and piping loop(s) are commonly used in multifamily buildings to reduce wait time for hot water at faucets; however, constant pumping increases energy consumption by exposing supply and return line piping to continuous heat loss, even during periods when there is no demand for hot water. In this study, ARIES installed and tested two types of recirculation controls in a pair of buildings in order to evaluate their energy savings potential. Demand control, temperature modulation controls, and the simultaneous operation of both were compared to the baseline case of constant recirculation. Additionally, interactive effects between DHW control fuel reductions and space conditioning (heating and cooling) were estimated in order to make more realistic predictions of the payback and financial viability of retrofitting DHW systems with these controls. Results showed that DHW fuel consumption reduced by 7% after implementing the demand control technique, 2% after implementing temperature modulation, and 15% after implementing demand control and temperature modulation techniques simultaneously; recirculation pump runtime was reduced to 14 minutes or less per day. With space heating and cooling interactions included, the estimated annual cost savings were 8%, 1%, and 14% for the respective control techniques. Possible complications in the installation, commissioning and operation of the controls were identified and solutions offered.

  17. [Possibilities and limitations of fiscal policies as health instruments: taxes on harmful consumption. SESPAS Report 2010].

    Science.gov (United States)

    López Nicolás, Angel; Viudes de Velasco, Arántzazu

    2010-12-01

    This article discusses the possibilities of indirect taxation as a mechanism that alters the relative prices of goods and services and hence encourages citizens to adopt healthy lifestyles. We review the case of smoking and unhealthy diet. These two cases were chosen because these are the two lifestyle factors with the greatest impact on morbidity and mortality in Spain and because they highlight the possibilities of tax policy (smoking) and its limitations (unhealthy diet). After discussion of these issues, we recommend gradually increasing the level of the minimum special tax on cigarettes and avoiding erosion of its value by inflation, as well as aligning the level of the minimum special tax on fine cut tobacco with that borne by cigarettes, to avoid the already perceived shift of demand toward the former variety. The main recommendation for the case of unhealthy diet is to obtain a more solid evidence base than that currently available on the relationship between food prices and body mass index in Spain. The scarce evidence available for the USA nevertheless suggests that the possibilities of price-based policies to reduce the problems of overweight and obesity are highly limited. Copyright © 2010 SESPAS. Published by Elsevier Espana. All rights reserved.

  18. Spatial and temporal variation in domestic biofuel consumption rates and patterns in Zimbabwe: implications for atmospheric trace gas emission

    Energy Technology Data Exchange (ETDEWEB)

    Ludwig, J.; Andreae, M.O.; Helas, G. [Max Planck Institute for Chemistry, Mainz (Germany). Dept. of Biogeochemistry; Marufu, L. [Max Planck Institute for Chemistry, Mainz (Germany). Dept. of Biogeochemistry; University of Utrecht, (Netherlands). Institute for Marine and Atmospheric Research Utrecht; Lelieveld, J. [University of Utrecht, (Netherlands). Institute for Marine and Atmospheric Research Utrecht

    1999-05-01

    An ecologically nationwide and all-year-round domestic biofuel consumption study was conducted in Zimbabwe from January 1996 to March 1997. The study aimed at (a) establishing the determinants and magnitudes of spatial and temporal variations in biofuel consumption rates, (b) estimating the overall mean national rural and urban consumption rates, and (c) estimating the contribution of domestic biomass burning in Zimbabwe to the emission of atmospheric trace gases. The main source of spatial variation in biofuel consumption rates was found to be settlement type (rural or urban). Within a settlement type, per capita consumption rates varied in time and space with household size, ambient temperature, and physical availability. In rural areas wood and agricultural residues were consumed at national average rates of 1.3{+-}0.2 and 0.07{+-}0.01 tonnes capita{sup -1} year{sup -1}, respectively. In urban centres wood was consumed at an average rate of 0.4{+-}0.26 tonnes capita{sup -1} year{sup -1}. These consumption rates translate into emission outputs from Zimbabwe of 4.6 Tg CO{sub 2}-C year{sup -1}, 0.4 Tg CO-C year{sup -1}, 5.3 Gg NO-N year{sup -1}, 14.5 Gg CH{sub 4}-C year{sup -1}, 24.2 Gg NMHC-C year{sup -1}, 2.9 Gg organic acid-C year{sup -1} (formic and acetic acids) and 48.4 Gg aerosol-C year{sup -1}. For CO{sub 2}, CO, and NO, these domestic biofuel emissions represent 41{+-}6%, 67{+-}6%, and 8{+-}1%, respectively, of the total output of all sources evaluated and documented in Zimbabwe to date. This means that of the studied sources, domestic biomass burning is the major source of CO{sub 2} and CO emission in Zimbabwe.

  19. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war... a foreign corporation for any taxable year shall be determined after reduction by any income, war... amounts so determined into United States dollars or other foreign currency shall be made at the proper...

  20. The Economic Implications of Introducing Carbon Taxes in South Africa

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing

    2014-01-01

    South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. Following a discussion of the motivations for considering a carbon tax, we evaluate potential impacts using a dynamic economywide model linked to an energy sector model including a detailed evaluation of border...... carbon adjustments. Results indicate that a phased-in carbon tax of US$30 per ton of CO2 can achieve national emissions reductions targets set for 2025. Relative to a baseline with free disposal of CO2, constant world prices and no change in trading partner behavior, the preferred tax scenario reduces...... national welfare and employment by about 1.2 and 0.6 percent, respectively. However, if trading partners unilaterally impose a carbon consumption tax on South African exports, then welfare/employment losses exceed those from a domestic carbon tax. South Africa can lessen welfare/employment losses...

  1. RANKING OF LOCAL AND DOMESTIC FUEL-ENERGY RECOURSES IN GROSS CONSUMPTION OF BELARUSSIAN FUEL-ENERGY RECOURSES

    Directory of Open Access Journals (Sweden)

    Y. N. Rumiantsava

    2008-01-01

    Full Text Available Local and domestic fuel-energy recourses of theRepublicofBelarusin gross consumption of fuel-energy  recourses  has  been ranked on the  basis of the  analysis of scientific  literature,  statistical information and also fundamental documentation in the sphere of energy policy and power saving. The paper proposes to give a special emphasis on usage of products after processing domestically manufactured fuel-energy recourses that have been obtained from local and imported raw-materials with the purpose to estimate a power security level of the Republic from a new point of view.

  2. How state taxes and policies targeting soda consumption modify the association between school vending machines and student dietary behaviors: a cross-sectional analysis.

    Directory of Open Access Journals (Sweden)

    Daniel R Taber

    Full Text Available Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors.Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1 estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2 determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors..Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11 and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05 if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference  =  -4.02, 95% CI: -7.28, -0.76. However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors.Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption.

  3. Assesing the net fiscal consequences of tobacco use in a high consumption and high tobacco tax country: The case of Greece

    NARCIS (Netherlands)

    Kotsopoulos, N.; Mergos, G.; Postma, M.; Connolly, M.

    2015-01-01

    Objectives: Greece has increasing prevalence of tobacco use and one of the highest consumption rates in Europe. Notwithstanding that tobacco tax is an important fiscal revenue, smoking represents a major public health threat causing premature mortality, morbidity, costs and foregone productivity whi

  4. Assesing the net fiscal consequences of tobacco use in a high consumption and high tobacco tax country: The case of Greece

    NARCIS (Netherlands)

    Kotsopoulos, N.; Mergos, G.; Postma, M.; Connolly, M.

    2015-01-01

    Objectives: Greece has increasing prevalence of tobacco use and one of the highest consumption rates in Europe. Notwithstanding that tobacco tax is an important fiscal revenue, smoking represents a major public health threat causing premature mortality, morbidity, costs and foregone productivity

  5. Is Self-reliance possible? An Investigation into the Romanian Sugar Industry’s Ability to cover domestic Consumption

    Directory of Open Access Journals (Sweden)

    S.C. Curea

    2013-12-01

    Full Text Available This study investigates the degree to which Romania is able to produce the quantity of sugar necessary for domestic consumption. The results of our research can be used to improve the situation of the sugar industry of Romania, which is difficult at the moment: Romania has become the largest sugar importer of South-Eastern Europe, while it used to be an exporter. We have shown that Romania is fully able to meet its domestic consumption requirements, provided that sugar beet cultivators are encouraged to produce this plant, that the modernization of Romanian factories is completed and that there are no negative effects of EU policies on beet producers and on the Romanian sugar industry. The study was carried out by using a variety of sources, like specialized publications, EU and Romanian regulations, research studies and internet sources, as well as our own calculations.

  6. Future US energy demands based upon traditional consumption patterns lead to requirements which significantly exceed domestic supply

    Science.gov (United States)

    1975-01-01

    Energy consumption in the United States has risen in response to both increasing population and to increasing levels of affluence. Depletion of domestic energy reserves requires consumption modulation, production of fossil fuels, more efficient conversion techniques, and large scale transitions to non-fossile fuel energy sources. Widening disparity between the wealthy and poor nations of the world contributes to trends that increase the likelihood of group action by the lesser developed countries to achieve political and economic goals. The formation of anticartel cartels is envisioned.

  7. Five Ministries and Commissions Discussed Abolishing the 5% Consumption Tax on Lead Battery

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    <正>Wang Jinliang, the vice-chairman of China Battery Industry Association, said that recently the five ministries and commissions have been discussing on drawing concrete plans, with China’s Ministry of Industry and Information Technology taking the lead. In view of the status quo of lead-acid battery industry, the ministry prefers charging no or little consumption

  8. Factors affecting domestic water consumption in rural households upon access to improved water supply: insights from the Wei River Basin, China.

    Science.gov (United States)

    Fan, Liangxin; Liu, Guobin; Wang, Fei; Geissen, Violette; Ritsema, Coen J

    2013-01-01

    Comprehensively understanding water consumption behavior is necessary to design efficient and effective water use strategies. Despite global efforts to identify the factors that affect domestic water consumption, those related to domestic water use in rural regions have not been sufficiently studied, particularly in villages that have gained access to improved water supply. To address this gap, we investigated 247 households in eight villages in the Wei River Basin where three types of improved water supply systems are implemented. Results show that domestic water consumption in liters per capita per day was significantly correlated with water supply pattern and vegetable garden area, and significantly negatively correlated with family size and age of household head. Traditional hygiene habits, use of water appliances, and preference for vegetable gardening remain dominant behaviors in the villages with access to improved water supply. Future studies on rural domestic water consumption should pay more attention to user lifestyles (water appliance usage habits, outdoor water use) and cultural backgrounds (age, education).

  9. The Effect of Entry into the European Union on the Slovak Beer Industry and Its Consequences for the Tax Taken from the Excise Duty on Beer

    Directory of Open Access Journals (Sweden)

    Ing. Juraj Válek

    2015-11-01

    Full Text Available The following paper is concerned with the issue of increasing the excise duty on beer and its consequences for consumption of the studied product. The aim is to demonstrate the tax burden in relation to domestic producers and beer consumption in the domestic market. The time period considered is the 16 years from 1999 to 2014. Data on consumption and the evolution of excise duty rates were compared ex post and conclusions were drawn using an analysis of economic indicators. In general, it is the case that, by increasing the rates of the duty, governments expect to see an increase in the income side of the state budget, even though increases in tax lead to reductions in consumption. This is, however, only a short-term effect and, over a longer time frame, such measures have a negative effect not only on consumption, but also on domestic production and on the tax income in the state budget.

  10. Tax Cut Legislation: What's Fair? Lesson Plan.

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  11. 我国对电池和涂料产品实行消费税绿色调控%Consumption Tax Green Control on Battery and Coating Products in China

    Institute of Scientific and Technical Information of China (English)

    李晓琼; 葛察忠; 高树婷; 任雅娟; 王金南

    2015-01-01

    2015年初国务院相关部门发布通知,对电池和涂料产品征收消费税。本文结合消费税绿色化改革方向,阐述了此次消费税扩围的内容和特点,分析了消费税绿色化在促进环境保护中的作用,提出了将电池和涂料产品纳入消费税的影响和建议。%In early 2015, the relevant ministries under the State Council have jointly released a notice to levy the consumption tax on battery and coating products. This paper will discuss the greening reform of the consumption tax, elaborate the contents and properties of most recent reform of the consumption tax, analyze the role of the consumption tax greening on the environmental protection and the impacts of including battery and coating in the consumption tax, and finally make suggestion on the supervision of tax collection and tax revenue expenditure.

  12. Tributação sobre consumo: o esforço em onerar mais quem ganha menos / Taxation over consumption: over taxing the low-income tax payers

    Directory of Open Access Journals (Sweden)

    Valcir Gassen

    2013-07-01

    Full Text Available Este artigo tem como objetivo examinar a tributação sobre o consumo e o peso que ela representa na renda da população brasileira, demonstrando o quão regressiva é nossa matriz tributária. Após uma análise sucinta das espécies tributárias que incidem sobre o consumo, abordou-se nosso sistema tributário sob a perspectiva da capacidade contributiva, como princípio limitador do poder de tributar e garantidor do chamado mínimo existencial. Logo em seguida, discutiu-se a relação desses tributos com a renda de nossa população. Por fim, formulou-se propostas alternativas para o atual modelo, com o intuito de instigar o debate acerca da necessidade de se pensar em uma reforma tributária que permita alcançar uma maior justiça social.This article aims to analyze the taxation over consumption and the influence that it represents in the income of the Brazilian population, demonstrating how our tributary system is regressive. After a brief analysis of tax species that rest upon over the consumption, we will be addressing our taxation system from the viewpoint of ability to pay, as a limiter principle of the power to tax and guarantor of so-called existential minimum. Shortly thereafter, we will work with the relationship of these taxes with the income of our population. Finally, it will be proposed alternatives to the current model, with the intention to stimulate the discussion about the need to consider a tax reform that enable us to achieve a bigger social justice.

  13. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  14. Domestic Water Consumption under Intermittent and Continuous Modes of Water Supply

    NARCIS (Netherlands)

    Fan, L.; Liu, G.; Wang, F.; Ritsema, C.J.; Geissen, V.

    2014-01-01

    Although an extensive literature emphasizes the disadvantages of intermittent water supply, it remains prevalent in rural areas of developing countries. Understanding the effects of water supply time restrictions on domestic water use activities and patterns, especially for hygienic purposes, is imp

  15. Domestic Water Consumption under Intermittent and Continuous Modes of Water Supply

    NARCIS (Netherlands)

    Fan, L.; Liu, G.; Wang, F.; Ritsema, C.J.; Geissen, V.

    2014-01-01

    Although an extensive literature emphasizes the disadvantages of intermittent water supply, it remains prevalent in rural areas of developing countries. Understanding the effects of water supply time restrictions on domestic water use activities and patterns, especially for hygienic purposes, is imp

  16. Householders’ Mental Models of Domestic Energy Consumption: Using a Sort-And-Cluster Method to Identify Shared Concepts of Appliance Similarity

    OpenAIRE

    Gabe-Thomas, Elizabeth; Walker, Ian; Verplanken, Bas; Shaddick, Gavin

    2016-01-01

    If in-home displays and other interventions are to successfully influence people’s energy consumption, they need to communicate about energy in terms that make sense to users. Here we explore householders’ perceptions of energy consumption, using a novel combination of card-sorting and clustering to reveal shared patterns in the way people think about domestic energy consumption. The data suggest that, when participants were asked to group appliances which they felt naturally ‘went together’,...

  17. Energy consumption and air emissions from domestic transport; Energiforbruk og utslipp til luft fra innenlandsk transport

    Energy Technology Data Exchange (ETDEWEB)

    Toutain, Jun Elin Wiik; Taarneby, Gaute; Selvig, Eivind

    2008-07-01

    Energy for transport purposes account for a growing proportion of our total energy consumption. The increased transport of both people and goods is a consequence of prosperity development in Norway. We travel more, both privately and at work, and good purchasing power means that more goods must be transported from production site to the users' site. In 2006 the energy used to transport was more than a quarter of the total Norwegian energy consumption. (AG)

  18. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

    Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

  19. The effect of Taiwan's tax-induced increases in cigarette prices on brand-switching and the consumption of cigarettes.

    Science.gov (United States)

    Tsai, Yi-Wen; Yang, Chung-Lin; Chen, Chin-Shyan; Liu, Tsai-Ching; Chen, Pei-Fen

    2005-06-01

    The effect of raising cigarette taxes to reduce smoking has been the subject of several studies, which often treat the price of cigarettes as an exogenous factor given to smokers who respond to it by adjusting their smoking behavior. However, cigarette prices vary with brand and quality, and smokers can and do switch to lower-priced brands to reduce the impact of the tax on the cost of cigarettes as they try to consume the same number of cigarettes as they had before a tax hike. Using data from a two-year follow-up interview survey conducted before and after a new cigarette tax scheme was imposed in Taiwan in 2002, this study examines three behavioral changes smokers may make to respond to tax-induced cigarette price increase: brand-switching, amount consumed, and amount spent on smoking. These changes were studied in relation to smoker income, before-tax cigarette price, level of addiction, exposure to advertizing, and consumer loyalty. We found that smokers, depending upon exposure to advertizing, level of consumer loyalty and initial price of cigarettes, switched brands to maintain current smoking habits and control costs. We also found that the initial amount smoked and level of addiction, not price, at least not at the current levels in Taiwan, determined whether a smoker reduced the number of cigarettes he consumed.

  20. An Empirical Study on the Dynamic Effect of the Macro Tax Burden on Consumption Rate%宏观税负对消费率动态效应的实证研究

    Institute of Scientific and Technical Information of China (English)

    倪咸林; 王济时

    2016-01-01

    文章采用增值税、消费税、个人所得税、GDP、社会消费品零售额的2005年第1季度至2015年第3季度数据,运用向量误差修正VEC模型的脉冲响应及方差分解进行分析,观察以上各税种的宏观税负变化对社会消费率的动态影响效应。研究发现消费税、个人所得税、增值税的宏观税负都与社会消费率呈负相关关系,即当出现宏观税负的正向冲击后,社会消费率都出现下降。从冲击的程度来看,增值税最强,个人所得税次之,消费税最弱。从冲击的解释力来看,依然是增值税最强,个人所得税次之,消费税最弱。从作用时间来看,消费税对消费率的影响是暂时的,而增值税、个人所得税对消费率的影响是持久的。%In this paper,we use the data of VAT,consumption tax,personal income tax,GDP,social consumer goods retail sales from the first quarter of 2005 to the third quarter of 2015,employing the VEC model’s impulse response and variance decomposition to analyze the dynamic effect of the macro tax burden on social consumption rates. The study shows that the macro tax burden of consumption tax,personal income tax,value-added tax is negatively correlated with social consumption rate. That is,when the positive effect of the macro tax burden comes,social consumption rates decline. From the viewpoint of impact extent,the value-added tax is the most powerful while personal income tax is weaker as well as consumption tax is the weakest. From the viewpoint of the impact of the explanatory power,the value-added tax remains the top power and personal income tax is weaker as well as consumption tax is the weakest. However,from the viewpoint of the time of action,the consumption tax affects consumption rate temporarily while the value-added tax and personal income tax have a long-term influence.

  1. Domestic Refrigerators Temperature Prediction Strategy for the Evaluation of the Expected Power Consumption

    DEFF Research Database (Denmark)

    Lakshmanan, Venkatachalam; Marinelli, Mattia; Kosek, Anna Magdalena

    2013-01-01

    This paper discusses and presents a simple temperature prediction strategy for the domestic refrigerator. The main idea is to predict the duration it takes to the Cold chamber temperature to reach the thresholds according to the state of the compressor and to the last temperature measurements....... The experiments are conducted at SYSLAB facility at DTU Risø Campus having a set of refrigerators working at different set point temperatures, with different ambient temperatures and under different thermal load conditions. The prediction strategy is tested using a set of different refrigerators in order...

  2. Wild and semi-domesticated food plant consumption in seven circum-Mediterranean areas

    NARCIS (Netherlands)

    Hadjichambis, A.C.; Paraskeva-Hadjichambi, D.; Della, A.; Giusti, M.E.; Pasquale, C.; Lenzarini, C.; Censorii, E.; Gonzales-Tejero, M.R.; Sanchez-Rojas, C.P.; Ramiro-Gutierrez, J.M.; Skoula, M.; Johnson, C.; Sarpaki, A.; Hmamouchi, M.; Jorhi, S.; El-Demerdash, M.; El-Zayat, M.; Pieroni, A.

    2008-01-01

    The use of local Mediterranean food plants is at the brink of disappearance. Even though there is relatively abundant information on inventories of wild edible taxa, there is also a crucial need to understand how these plants are consumed and when and how these consumption phenomena change over time

  3. Wild and semi-domesticated food plant consumption in seven circum-Mediterranean areas

    NARCIS (Netherlands)

    Hadjichambis, A.C.; Paraskeva-Hadjichambi, D.; Della, A.; Giusti, M.E.; Pasquale, C.; Lenzarini, C.; Censorii, E.; Gonzales-Tejero, M.R.; Sanchez-Rojas, C.P.; Ramiro-Gutierrez, J.M.; Skoula, M.; Johnson, C.; Sarpaki, A.; Hmamouchi, M.; Jorhi, S.; El-Demerdash, M.; El-Zayat, M.; Pieroni, A.

    2008-01-01

    The use of local Mediterranean food plants is at the brink of disappearance. Even though there is relatively abundant information on inventories of wild edible taxa, there is also a crucial need to understand how these plants are consumed and when and how these consumption phenomena change over time

  4. Green tax reform and competitiveness

    OpenAIRE

    Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner

    2000-01-01

    This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage taxes. A moderate green tax reform will boost employment, improve welfare, and increase the economy's competitiveness. The driving force behind these results is the technological substitution process ...

  5. Experimental Investigation of a Natural Circulation Solar Domestic Water Heater Performance under Standard Consumption Rate

    DEFF Research Database (Denmark)

    Kolaei, Alireza Rezania; Taherian, H.; Ganji, D. D.

    2012-01-01

    This paper reports experimental studies on the performance of a natural circulation solar water heater considering the weather condition of a city in north of Iran. The tests are done on clear and partly cloudy days. The variations of storage tank temperature due to consumption from the tank, daily...... consumption influence on the solar water heater efficiency, and on the input temperature of the collector are studied and the delivered daily useful energy has been obtained. The results show that by withdrawing from storage tank, the system as well as its collector efficiency will increase. Considering...... the value of the coefficient FRUL and τα, which are obtained experimentally as 6.03 and 0.83 respectively, average. monthly total load that is covered by this solar water heating system is estimated....

  6. Water reuse for domestic consumption. A key element for environmental and economic sustainability

    OpenAIRE

    Coimbra, José; Almeida, Manuela Guedes de

    2013-01-01

    In a context of increasing social awareness about resources conservation, residential water management is essential in ensuring environmental and economic sustainability. An adequate management is attained with integrated solutions, which simultaneously reduce potable water consumption at least in 25% and enable the storage of recovered water. The recovery and storage of underground water can be ensured with the installation of a groundwater drainage network and an underground water deposi...

  7. An Analysis of the Co-integration and Causality Relationship between Electricity Consumption and Gross Domestic Product (GDP in the Developing Countries: An Empirical Study of Turkey

    Directory of Open Access Journals (Sweden)

    Ayhan Kapusuzoglu

    2010-07-01

    Full Text Available In this study, long term relationship and causality relationship between electricity consumption and gross domestic product in Turkey for the period 1975-2006 were investigated. As a result of the co-integration analysis made firstly in this study, the long term relationship between the electricity consumption and gross domestic product was found. According to the result of Granger causality analysis made in accordance with vector error correction model, it was determined that there was unidirectional causality relationship between electricity consumption and gross domestic product. According to the findings, it can be said that in the process of economic growth in Turkey, gross domestic product amount was an important variable which affected the electricity consumption positively in the long term and therefore it can be said that it is important to provide the primary energy sources used in electricity energy production and electricity energy in the long term and in time without any interaction for preventing the failures which may arise during the process of economic growth and for the stability of the economic production and consumption process

  8. METHODOLOGY OF DOMESTIC STUDIES OF MEDICINAL DRUGS NEED AND THEIR CONSUMPTION

    Directory of Open Access Journals (Sweden)

    N. B. Dryomova

    2015-01-01

    Full Text Available At the current development stage of Russian healthcare rational use of limited financial resources for the fullest satisfaction of population's need in medicinal drugs acquires a special importance. Therefore, the issue about knowledge of experts in determination of need in drugs and evaluation of the consumption, as well as methods applied for these scientific and practical tasks resolution has a critical character. The purpose of our work is to characterize the development of research methodology of medicinal drugs need and their consumption in Russia. We have revealed the dynamics and tendencies of analyzed scientific direction development, leading scientists, principal methods, and study objects using scientometric methods of content-analysis and scientific works calculation (dissertations autoab-stracts. We have established the fact of significant change of methodology beginning with 2000 comparing with a period 1970-1980s. According to authors' opinion this was conditioned by objective need in problem solving connected with pharmaceutical support in the frameworks of state guarantees.

  9. Householders' Mental Models of Domestic Energy Consumption: Using a Sort-And-Cluster Method to Identify Shared Concepts of Appliance Similarity.

    Science.gov (United States)

    Gabe-Thomas, Elizabeth; Walker, Ian; Verplanken, Bas; Shaddick, Gavin

    2016-01-01

    If in-home displays and other interventions are to successfully influence people's energy consumption, they need to communicate about energy in terms that make sense to users. Here we explore householders' perceptions of energy consumption, using a novel combination of card-sorting and clustering to reveal shared patterns in the way people think about domestic energy consumption. The data suggest that, when participants were asked to group appliances which they felt naturally 'went together', there are relatively few shared ideas about which appliances are conceptually related. To the extent participants agreed on which appliances belonged together, these groupings were based on activities (e.g., entertainment) and location within the home (e.g., kitchen); energy consumption was not an important factor in people's categorisations. This suggests messages about behaviour change aimed at reducing energy consumption might better be tied to social practices than to consumption itself.

  10. Factors affecting domestic water consumption in rural households upon access to improved water supply: insights from the Wei River Basin, China.

    Directory of Open Access Journals (Sweden)

    Liangxin Fan

    Full Text Available Comprehensively understanding water consumption behavior is necessary to design efficient and effective water use strategies. Despite global efforts to identify the factors that affect domestic water consumption, those related to domestic water use in rural regions have not been sufficiently studied, particularly in villages that have gained access to improved water supply. To address this gap, we investigated 247 households in eight villages in the Wei River Basin where three types of improved water supply systems are implemented. Results show that domestic water consumption in liters per capita per day was significantly correlated with water supply pattern and vegetable garden area, and significantly negatively correlated with family size and age of household head. Traditional hygiene habits, use of water appliances, and preference for vegetable gardening remain dominant behaviors in the villages with access to improved water supply. Future studies on rural domestic water consumption should pay more attention to user lifestyles (water appliance usage habits, outdoor water use and cultural backgrounds (age, education.

  11. Issues of geothermal and biomass energy efficiency in agriculture, industry, transports and domestic consumption

    Directory of Open Access Journals (Sweden)

    Cornelia Nistor

    2014-12-01

    Full Text Available Increasing energy efficiency should be a concern for both the firm managers and any leader at any level, given that energy efficiency significantly reduce production costs. An important aspect of this is the use of renewable energy sources, in different types of activities, depending on the possibilities to produce it on favorable terms, to supply at relatively low costs and to efficiently consume it both in the producing units and the households. A skilful and powerful leader will seek and support, through its influence, all the means that determine the reduction of the production costs and obtain a profit as high as possible. Wider use of renewable energy promotes concern for the environment through clean energy, for reducing pollution and for facilitate, in some cases, even the increase of the production with the same costs or lower costs. In agriculture, industry, transports and household consumption, a high importance presents the geothermal energy and the biomass as source of energy.

  12. The Role of Consumption Tax in the Promotion of Low-carbon Economy%浅谈消费税在促进低碳经济中的作用

    Institute of Scientific and Technical Information of China (English)

    金璟; 杨银钧

    2011-01-01

    As an institutional arrangement, the consumption tax system plays an important role in promoting the development of low-carbon economy. There are still insufficient in the promotion of low-carbon economy for the current consumption tax. Through the improvement and adjustment, the consumption tax will play a more active role in the promotion of low-carbon economy.%消费税制度作为一种制度安排,在促进低碳经济发展方面发挥着重要的作用.现行消费税在促进低碳经济发展方面仍存在着不足.通过改进和调整,消费税对于促进低碳经济发展将发挥更加积极的作用.

  13. Causes of Domestic Water Consumption Trends in the City of Alicante: Exploring the Links between the Housing Bubble, the Types of Housing and the Socio-Economic Factors

    Directory of Open Access Journals (Sweden)

    Álvaro-Francisco Morote

    2016-08-01

    Full Text Available The European Mediterranean coastline has experienced major tourism-related urbanization since 1960. This is a dynamic that has led to increased spending on water consumption for urban and tourism-related uses. The objective of this paper is to define and to analyze how domestic water consumption in the city of Alicante evolved between 2000 and 2013. Real billing figures for individual households were analyzed according to the type of housing and the income level of the occupants. The conclusions drawn show that consumption fell over the period studied, and that there are different patterns in water expenditure depending on the type of housing and the inhabitants.

  14. Wild and semi-domesticated food plant consumption in seven circum-Mediterranean areas.

    Science.gov (United States)

    Hadjichambis, Andreas Ch; Paraskeva-Hadjichambi, Demetra; Della, Athena; Giusti, Maria Elena; De Pasquale, Caterina; Lenzarini, Cinzia; Censorii, Elena; Gonzales-Tejero, Maria Reyes; Sanchez-Rojas, Cristina Patricia; Ramiro-Gutierrez, Jose M; Skoula, Melpomeni; Johnson, Chris; Sarpaki, Anaya; Hmamouchi, Mohamed; Jorhi, Said; El-Demerdash, Mohamed; El-Zayat, Mustafa; Pieroni, Andrea

    2008-08-01

    The use of local Mediterranean food plants is at the brink of disappearance. Even though there is relatively abundant information on inventories of wild edible taxa, there is also a crucial need to understand how these plants are consumed and when and how these consumption phenomena change over time and place around the Mediterranean. Additionally, it is important to study such knowledge systems and find innovative ways of infusing them to the future Mediterranean generations. During the years 2003-2006 a circum-Mediterranean ethnobotanical field survey for wild food plants was conducted in selected study sites in seven Mediterranean areas (European Union-funded RUBIA Project). Structured and semi-structured questionnaires have been administered to indigenous people and 294 wild food plant taxa were documented in the survey. A comparative analysis of the data was undertaken showing that the quantity and quality of traditional knowledge varies among the several study areas and is closely related to the traditions, environment and cultural heritage of each country. More similarities of wild edible popular use were revealed between the Eastern Mediterranean and the Western Mediterranean.

  15. Household transport consumption inequalities and redistributive effects of taxes: A repeatedcross-sectional evaluation for France, Denmark and Cyprus

    DEFF Research Database (Denmark)

    Berri, Akli; Lyk-Jensen, Stéphanie Vincent; Mulalic, Ismir

    2014-01-01

    long periods, the paper applies a decomposition of the Gini index by expenditure component. The results highlight the effect of the social diffusion of the car. The relative contribution of vehicle use items (e.g. fuels, maintenance and repair, parking, and registration) to total expenditure inequality...... designing policies to attenuate the environmental impact of cars. Increasing car use costs, notably fuel prices, through an increase of uniform taxes would be particularly inequitable....

  16. Consumption Tax Reform in China:International Experience and the Main Idea%我国消费税改革:国际经验与主要构想

    Institute of Scientific and Technical Information of China (English)

    刘彭丽

    2016-01-01

    Since the establishment of China's consumption tax system in 1994, it has played a positive role in regulating people's consumption behavior, saving resources, protecting environment, guaranteeing financial revenue, adjusting the income distribution and optimizing the industrial structure. However, with the rapid development of society and the increasing gap between the rich and the poor, the current consumption tax has no longer adapted to the needs of economic development. Especially under the background of the further reform of replacing business tax with VAT and the reconstruction of the local tax system , China's consumption tax reform is in the face of unprecedented challenges. Through studying the function of consumption tax and learning from foreign experience , we can accelerate the reform of consumption tax in order to perfect and optimize the consumption tax system , and promote the development of our society and economy.%我国消费税制度自1994年建立以来,在调节人们的消费行为、节约资源保护环境、保障财政收入、调节收入分配以及优化产业结构方面发挥了积极作用。但是,随着社会的快速发展,社会贫富差距的加大,现行消费税已经不再适应我国经济发展的需要。特别是在“营改增”不断推进以及地方税体系亟需重构的情形下,我国消费税改革面临着前所未有的挑战。通过研究消费税的功能定位,以及在学习和借鉴国外经验的基础上,加快对消费税进行改革,完善、优化消费税制,进而促进我国社会经济的发展。

  17. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

    This inquiry supports the theory of a sugar tax has a positive influence on the sugar consumption of Dutch individuals. Once a tax is implemented, the sugar consumption declines. Furthermore, this study supported the hypothesis claiming that children have a positive influence on their parental sugar

  18. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

    This inquiry supports the theory of a sugar tax has a positive influence on the sugar consumption of Dutch individuals. Once a tax is implemented, the sugar consumption declines. Furthermore, this study supported the hypothesis claiming that children have a positive influence on their parental sugar

  19. 我国省际劳动、资本、消费有效税率的估算与比较%Estimation and Comparison of China’s Provincial Effective Tax Rates of Labor, Capital and Consumption

    Institute of Scientific and Technical Information of China (English)

    姜艳凤

    2015-01-01

    As a general method to measure the actual tax burden, the average effective tax rate is adopted in this paper to estimate the provincial labor, capital and consumption effective tax rate in 1998-2012 to understand the real burden of the three factors, and compare them with that of other countries.The calculation results show that in all the provinces, the labor income effective tax rate presents a rising trend, the capital effective tax rate first falls and then rises, and the consumption ef-fective tax rate exhibits irregular upward trend.The capital effective tax rate is far higher than labor income and consumption expenditure effective tax rate.The labor and consumption effective tax rates are below the average level in the world, while the capital effective tax rate is above the average level.In terms of regional difference, effective tax rates of labor, capital and consumption are the highest in the eastern regions, slightly lower in the western regions, and the lowest in the central regions. These findings demonstrate that the tax burden in the western regions is relatively higher and there is a need to seek suitable ways to reduce the tax burden in the western regions to balance the area tax burden among different regions across the country.%国际上衡量实际税收负担的一般方法为平均有效税率,采用这一国际通行方法,核算了1998-2012年我国各省级劳动、资本收入以及消费支出的平均有效税率,以反映这三种要素的真实负担情况,并将它与世界其它国家进行了比较研究。结果表明:各省劳动收入有效税率则呈上升态势,资本有效税率呈先下降再上升趋势,消费有效税率呈现不规则上升趋势;资本收入有效税率大大高于劳动收入和消费支出的有效税率;各省劳动和消费的有效税率还处于世界平均偏下水平,而资本有效税率处于世界平均偏上水平;地区比较来看,东部地区的劳动、资本

  20. Scenarios Analysis of the Energies’ Consumption and Carbon Emissions in China Based on a Dynamic CGE Model

    Directory of Open Access Journals (Sweden)

    Yuanying Chi

    2014-01-01

    Full Text Available This paper investigates the development trends and variation characteristics of China’s economy, energy consumption and carbon emissions from 2007 to 2030, and the impacts on China’s economic growth, energy consumption, and carbon emissions under the carbon tax policy scenarios, based on the dynamic computable general equilibrium (CGE model. The results show that during the simulation period, China’s economy will keep a relatively high growth rate, but the growth rate will slow down under the benchmark scenario. The energy consumption intensity and the carbon emissions intensity per unit of Gross Domestic Product (GDP will continually decrease. The energy consumption structure and industrial structure will gradually optimize. With the economic growth, the total energy consumption will constantly increase, and the carbon dioxide emissions are still large, and the situation of energy-saving and emission-reduction is still serious. The carbon tax is very important for energy-saving and emission-reduction and energy consumption structure optimization, and the effect of the carbon tax on GDP is small. If the carbon tax could be levied and the enterprise income tax could be reduced at the same time, the dual goals of reducing energy consumption and carbon emissions and increasing the GDP growth can be achieved. Improving the technical progress level of clean power while implementing a carbon tax policy is very meaningful to optimize energy consumption structure and reduce the carbon emissions, but it has some offsetting effect to reduce energy consumption.

  1. 19 CFR 4.20 - Tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ... VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.20 Tonnage taxes. (a) Except as... any port of the United States from any foreign port or place in North America, Central America, the... special tonnage tax and to the payment of light money at the rates and under the circumstances...

  2. Research on the Effect of Deferred-tax Policy Based on the Consumption-saving Models%基于消费-储蓄模型的税收递延政策影响研究

    Institute of Scientific and Technical Information of China (English)

    徐景峰; 李玉龙

    2016-01-01

    The policy of deferred-tax on commercial endowment insurance is of great importance to the establishment and im⁃provement of pension system. In this paper, two different individual consumption-saving models, which are named as non-tax deferred model and tax deferred model, are built separately to study the effect of deferred-tax policy on optimal individual choices. Through modeling process, we come to the following conclusions:If the deferred tax rate equals the working period tax rate, individual demand for annuity insurance will increase, and yet the other demand and his/her expected utility will keep sta⁃ble. In this situation, the deferred tax policy is an Pareto improvement;If it is less than the working period tax rate, individual working period consumption, demand for annuity insurance and his expected utility will increase while individual bank saving will decrease;If it is greater than the working period tax rate, individual working period consumption, demand for annuity in⁃surance and his/her expected utility will decrease but individual bank savings will increase.%商业养老保险税收递延政策对完善养老保障体系具有重要意义。文章分别在无税收递延政策和有税收递延政策情形下建立了个体消费—储蓄模型,通过对比两种情形下的个体最优行为,分析了税收递延政策对个体行为的影响。研究表明:当递延税收税率与工作期税率相等时,个体年金保险需求增加、其他行为及效用不变,此时税收递延政策是一种帕累托改进;当递延税收税率小于工作期税率时,个体当期消费、年金保险需求及效用增加,银行存款减少;当递延税收税率大于工作期税率时,个体当期消费、年金保险需求及效用减少,银行存款增加。

  3. Third Round of Tax Reforms Launched

    Institute of Scientific and Technical Information of China (English)

    LINYIYI

    2004-01-01

    China's third round of tax reform is underway.Premier Wen Jiabao declared the three main lpoints of this tax reform in this year's 'state-of-the-art' government working report:to shift gradually from production-oriented value added tax(VAT) to consumption-oriented,the reform of export tax rebate system and to eliminate the agricultural tax in five yeaars.

  4. A Survey on the Tax Policy in EU

    Directory of Open Access Journals (Sweden)

    Adrian Mihai INCEU

    2007-10-01

    Full Text Available In this study we make an analysis of the major aspects concerning the tax policy in the EU countries. For revealing a global image on tax policy within the EU we have to consider in our analysis the overall tax burden, the structure of tax revenues (direct taxation, indirect taxation, social contributions and the main types of taxes: corporate tax, personal tax, consumption tax. This article is based on a dynamic analysis of taxation using as a main tools descriptive and empirical analysis. The empirical study tries to determinate the correlation between tax burden and the implicit tax rate on capital and business income, consumption and labor through the panel methodology. This analysis is based the data delivered by the EUROSTAT. The main results obtained from the empirical study is that there are major differences concerning the correlation between total taxes as percentage of GDP and the implicit tax rate of profit, consumption and labor.

  5. 26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has...

  6. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study.

    Science.gov (United States)

    Silver, Lynn D; Ng, Shu Wen; Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta; Miles, Donna R; Poti, Jennifer M; Popkin, Barry M

    2017-04-01

    Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015-29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers' spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and negative in independent corner stores and

  7. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study

    Science.gov (United States)

    Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta

    2017-01-01

    Background Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods and findings Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015–29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers’ spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and

  8. High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax

    OpenAIRE

    Ganghof, Steffen

    2005-01-01

    Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as inherently problematic and claim that "regressive taxes" (social security contributions and indirect consumption) have been conducive to building and maintaining large tax/welfare states. This article provid...

  9. 寿险对消费内需的作用机制研究%The Effect of Life Insurance on Domestic Consumption

    Institute of Scientific and Technical Information of China (English)

    李心愉; 吴逸; 张越昕

    2012-01-01

    Under the framework of precautionary savings, this paper studied the mechanism and effect of annuity products and non-annuity products on boosting consumption. It laterally compared the life insurance industry devel- opment and domestic consumptions in different provinces of China and some other countries. The study showed that life insurance industry,with its inherent mechanism of "risk clustering and loss sharing" ,promoted residents' current consumption by reducing income volatility and losses uncertainty, as well as reducing uncertainty on their life expectancy. Thus,life insurance industry was the effective means for improving domestic consumptions.%采用预防性储蓄研究框架,通过建立纳入不确定因素的效用函数模型,分析了寿险产品中年金产品和非年金产品影响消费内需的机制及效果,并对2010年中国各地区及世界主要国家的寿险业发展和消费内需水平进行了横向比较。本文的研究表明,寿险业对于消费内需的作用机制在于:通过“风险汇聚”和“损失分担”的机制,消除居民面临的损失、收入、支出以及寿命的不确定性,使居民对未来形成稳定的预期,从而降低居民的预防性储蓄,增加现期消费。因此,寿险业对于消费内需具有重要的拉动作用。

  10. Prevalence of Toxoplasma gondii antibodies in domestic donkeys (Equus asinus) in Durango, Mexico slaughtered for human consumption

    Science.gov (United States)

    Background: Nothing is known about Toxoplasma gondii prevalence in donkeys in Mexico. Meat from donkey is consumed by humans in Mexico and also exported to other countries. We sought to determine the presence of antibodies against T. gondii in 239 domestic donkeys (Equus asinus) for slaughter in Dur...

  11. Tax policy at the outskirts of EU

    DEFF Research Database (Denmark)

    Vesterø Jensen, Carsten; Nielsen, Søren Bo

    2003-01-01

    on consumption, labour income and capital income, and compare these to similarmeasures for EU countries. In addition, we outline how Greenland's economic policy in other areasinterferes with tax policy. Especially fishery regulation, management of government-owned companies,and housing policy have major...... implications for the tax system.Key words: international benchmarking, effective tax rates, GreenlandJEL: H20, H25...

  12. Taxing junk food: applying the logic of the Henry tax review to food.

    Science.gov (United States)

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  13. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    Science.gov (United States)

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  14. Traditional Homegardens and Domestic Biomass Fuel Consumption Pattern in the Developing World: The Case of a South-Central Rural Village of Bangladesh

    Energy Technology Data Exchange (ETDEWEB)

    Mukul, S.A. (Dept. of Forestry and Environmental Science, School of Agriculture and Mineral sciences, Shahjalal Univ. of Science and Technology, Sylhet 3114 (Bangladesh)). E-mail: sharif_a_mukul@yahoo.com

    2008-10-15

    Peoples living in most developing countries meet majority of their biomass fuel requirements from the forest. However, this usual practice becomes difficult to maintain as the forest of this region decreases in an alarming rate. In such context, homegardens will have to play the key role in near future where in many forest poor regions it's already playing the vital role. An exploratory study was conducted in a south-central rural village of Bangladesh to realize this potential contribution of homegardens to households domestic biomass fuel supplies, which is as well a virtually forest poor region of the country. Households were grouped into three different land holding categories and a total of thirty respondents, 10 from each category were selected randomly to understand their domestic biomass fuel consumption pattern as well as the role of homegardens to meet this fuel supply. Study suggested that, majority (87%) of the households of the area rely extensively on their homegardens to meet their domestic cooking energy requirements. During the study 47 homestead species were identified having fuel value of which 12 were identified as the most preferred species in the area. The contribution of wood fuel in households domestic energy sharing was reported as 56% followed by dried leaves (21%), dung cake/sticks (14%), crop residues (6%) and others (3%). Study finally concluded for a rich homegarden system in forest near regions to conserve country's remaining forest by providing an alternative source of biomass fuel. A participatory management of governments' fallow and khas lands, public places including road, railway and canal banks for tree farming to benefit rural land-less and marginal people were also recommended

  15. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  16. Parallel Factor Analysis in Dual-class Tax Impacts of Agricultural Products: An Economic Research from Macro Perspective

    Directory of Open Access Journals (Sweden)

    Qishen Zhou

    2014-10-01

    Full Text Available This study aims to investigate the dual-class tax impacts on China agricultural products using the parallel factor analysis. Along with the rapid economic development of China, the growing purchasing power of Chinese residents has been accelerated; particularly in the expensive agricultural products market. China has adjusted taxable items of consumption tax to narrow the gap between rich and poor and to promote social equity. The atrophy of the expensive agricultural products market brought by the tax may curb the growth and development of domestic agricultural products industry. In this study, the parallel factor analysis is employed to investigate the dual-class tax impacts on China agricultural products. The results indicate that the taxation system should be taken from a forward-looking aspect. The market supply and demand for expensive agricultural products and consumer behaviors should be combined with an overall consideration. Hence, specific adjustments China expensive agricultural products market have been eventually put forward.

  17. Tax Policies for the Relation between the Service Industry and Resident Consumption%服务业与居民消费的逻辑关系及税收政策选择

    Institute of Scientific and Technical Information of China (English)

    席卫群

    2012-01-01

    释放城乡居民消费潜力,提高居民消费率,是“十二五”规划战略重点之一。本文通过对相关数据的整理分析发现,我国存在“服务业滞后——就业面低——居民劳动份额和收入占比低——居民消费低迷——服务业不发达”的逻辑关系,而税收是造成服务业滞后的制约因素之一。本文还就如何完善税收政策,推动服务业发展,提高居民消费需求,展开了论述。%One of the key points of the Twelfth Five-Year Plan is to release the urban and rural resident consumption potential and increase the resident consumption ratio. This paper organizes and analyzes the relevant data, finding the logical relation of lagging service industry-low employment-low resident labor share and income rate-depressed resident consumption- underdeveloped service industry, and that tax is one of the restraints. The paper discusses the improvement of the tax policies, the promotion of the development of service industry and the increase of the resident consumption demand.

  18. Illicit cigarette consumption and government revenue loss in Indonesia.

    Science.gov (United States)

    Ahsan, Abdillah; Wiyono, Nur Hadi; Setyonaluri, Diahhadi; Denniston, Ryan; So, Anthony D

    2014-11-19

    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. 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. 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. 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.

  19. Effects of the 2011 energy tax reform to the Finnish national economy; Vuoden 2011 energiaverouudistuksen kansantaloudelliset vaikutukset

    Energy Technology Data Exchange (ETDEWEB)

    Honkatukia, J.; Tamminen, S.

    2013-05-15

    In this report, we use a dynamic AGE model to study the effects of the energy tax reform that took place in 2011 and is to be completed by 2015. We construct a counterfactual baseline which evaluates, how the economy would develop had the reform not been implemented. We find that the reform curbs domestic consumption and pushes domestic wages down compared to the baseline, improving the country's external balance. We also study the effects of the 2009 removal of a part of the employers' social security contributions, which the energy tax reform was intended to finance. The 2009 reform increased overall labour demand, resulting in higher wages and higher domestic demand, which had the opposite effects on external balance. (orig.)

  20. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

    Americans often say that there are only two things a person can be sure of in life:death and taxes.Americans do not have a comer on the“death”market,but many people feel that the United States leads the world with the worst taxes.

  1. 27 CFR 26.77 - Subject to tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Subject to tax. 26.77 Section 26.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed in the...

  2. Experimental Investigation of the Effect of Change in Ambient Air Temperature on Power Consumption of Domestic Refrigerators

    Directory of Open Access Journals (Sweden)

    J. A. Olorunmaiye

    2012-12-01

    Full Text Available One of the manifestations of climate change is increase.in ambient air temperature usually referred to as global warming. For sustainable development in a country, there is need to identify impacts of climate change and the necessary adaptation and mitigation strategies to adopt. To simulate the effect of global warming on the power consumption of refrigerators, a (model No. 150 THERMOCOOL refrigerator filled with twenty-five 750cl packaged water bottleswas run in an air-conditioned room, in a room with the air-conditioner switched off and near an oven in a bakery. The electric power consumption of the refrigerator was measured using "Watts up?.net" Watt meter and the ambient temperature was measured using FLUKE temperature/humidity meter. The average hourly energy consumption of the refrigerator operating at mean ambient temperatures of 25.4°C, 30.7oC, 38.8°C were 93.844 Wh, 100.32 Wh and 105.08 Wh respectively. Some possible ways to reduce the increase in power consumption of refrigerators due to global warming include using compressors of higher efficiency and condensers of greater effectiveness.

  3. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  4. Scheduling of Domestic Water Heater Power Demand for Maximizing PV Self-Consumption Using Model Predictive Control

    DEFF Research Database (Denmark)

    Sossan, Fabrizio; Kosek, Anna Magdalena; Martinenas, Sergejus

    2013-01-01

    to predict the future temperature of the water and it manages its state (on and off) according to the forecasted PV production, which are computed starting from forecast of the solar irradiance. Simulations for the proof of concept and for validating the proposed control strategy are proposed. Results......This paper presents a model predictive control (MPC) strategy for maximizing photo-voltaic (PV) selfconsumption in a household context exploiting the flexible demand of an electric water heater. The predictive controller uses a water heater model and forecast of the hot Water consumption in order...... of the control approach are compared with a traditional thermostatic controller using historical measurements of a 10 kW PV installation. Economic results based on the Italian self consumption tariffs are also reported. The model of the water heater complex is a mixed grey and white box and its parameters have...

  5. Experimental evaluation of the consumption of electrical energy of domestic refrigerators in Mexico; Evaluacion experimental del consumo de energia electrica de refrigeradores domesticos en Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Arroyo Cabanas, Fernando Gabriel [Programa de Energia, Universidad Nacional Autonoma de Mexico, Mexico, D.F. (Mexico); Ambriz Garcia, Juan Jose; Paredes Rubio, Hernando Romero [Area de Ingenieria en Recursos Energeticos, Universidad Autonoma Metropolitana, Mexico, D.F. (Mexico)

    2004-06-15

    In this work the experimental methodology developed to carry out tests of the electrical energy of refrigerators consumption as norm NOM-015-ENER-2002 is described. The tests were made in the Laboratory of Controlled Environment of the Iztapalapa Unit of the Universidad Autonoma Metropolitana to a sample of old domestic refrigerators in operation. The results found show that the consumption of electrical energy of refrigerators of more than 10 years of age can be higher than 60% of what a modern refrigerator of high efficiency would consume, or 30% higher if the refrigerator was made between 1997 and 2002. With these results it is sustained, in a more complete way, the evaluation of the saving potential of the national electrical energy by the substitution of old domestic refrigerators by modern, as reported in a previous work. [Spanish] En este trabajo se describe la metodologia experimental desarrollada para efectuar pruebas del consumo de energia electrica a refrigeradores conforme la norma NOM-015-ENER-2002. Las pruebas se realizaron en el Laboratorio de Ambiente Controlado de la Unidad Iztapalapa de la Universidad Autonoma Metropolitana a una muestra de refrigeradores domesticos antiguos en operacion. Los resultados encontrados muestran que el consumo de energia electrica de refrigeradores de mas de 10 anos de antig�edad puede superior al 60% de lo que consumiria un refrigerador moderno de alta eficiencia, o superior en un 30% si el refrigerador fue fabricado entre 1997 y 2002. Con estos resultados se sustenta de manera mas completa la evaluacion del potencial de ahorro de energia electrica nacional por substitucion de refrigeradores domesticos antiguos por modernos reportado en un trabajo anterior.

  6. Research on Regional Effects of Tax Policies on the Consumption Level of Residents-A Quantile Regression Analysis based on Provincial Panel Data%税收政策影响居民消费水平的区域效应研究基于省级面板数据的分位数回归分析

    Institute of Scientific and Technical Information of China (English)

    刘建民; 毛军; 王蓓

    2015-01-01

    利用1999~2012年样本数据,采用空间聚类分析方法研究了中国省域税收收入空间聚类分布格局以及通过分位数回归模型分析了税负水平、税收结构和税收不确定性对我国居民消费水平在不同分位点上产生的区域效应。实证结果表明,在参数异质性假设条件下,税收负担挤入居民消费水平,而税收不确定因素挤出居民消费水平;商品税、所得税与财产税对居民消费水平的影响,在不同税收收入水平下,呈现出具有差异性的区域空间特征。%Using the sample data from year 1 999 to 2012,this paper employs the spatial clus-tering analysis method to study the characteristics of spatial distribution of the provincial tax rev-enue in China,and analyzes the regional effects of tax level,tax structure and tax uncertainty on the consumption level of residents through the quantile regression model.The empirical result shows that under the assumption of parameters heterogeneity the tax burden crowds in the con-sumption level of residents while the tax uncertainty crowds it out.Besides,the effects of the commodity tax,income tax and property tax on the consumption level of residents present differ-ential regional spatial characteristics at various levels of tax revenue.

  7. CGE Models and Tax Reform in China

    Institute of Scientific and Technical Information of China (English)

    JianjunZhou; TaoWang

    2004-01-01

    Some domestic tax CGE models will be introduced and analyzied in this paper, followed by a summurization of the advantage and shortcoming in these works. Then the paper presents the areas for improvement of the domestic tax CGE model research including making the static model dynamic, incorporating the coordination of fiscal policy and menotary policy in model, improving the reliability of data collection and parameters evaluation, and adopting general acceptable softwares to solve them.

  8. The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?

    OpenAIRE

    McLure, Charles E. Jr.

    1988-01-01

    Indicates why income tax is inevitably complicated and discusses why the 1986 Act is both more and less complicated than an income tax with a definition of taxable income even closer to the ideal of real economic income. Describes an alternative consumption-based direct tax.

  9. On green production taxes

    OpenAIRE

    Edward Calthrop

    2003-01-01

    Proposals are often made to tax goods which are environmentally damaging. Many such goods are consumed both directly by households and industry at large: for example, carbon-intensive fuel, waste water or congested road space. This paper adopts a tax-reform setting to evaluate such a policy. The welfare impact is shown to depend on an input-substitution effect and an output effect on final consumption, where the latter effect can be conveniently analysed via the standard concept of the margin...

  10. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    & competitiveness; c) employment, and d) the tax system. These are the main conclusions of a report on environmental taxes by the European Environment Agency (EEA), requested by the European Parliament. The report provides an overview of the main issues involved in environmental taxes, with a particular focus......EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...

  11. 26 CFR 1.11-1 - Tax on corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such...

  12. Could targeted food taxes improve health?

    Science.gov (United States)

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-08-01

    To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

  13. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    Science.gov (United States)

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for higher consumption taxes. Progressive tax

  14. Economic gains and health benefits from a new cigarette tax scheme in Taiwan: a simulation using the CGE model

    Directory of Open Access Journals (Sweden)

    Lee Jie-Min

    2006-03-01

    Full Text Available Abstract Background This study evaluates the impact of an increase in cigarette tax in Taiwan in terms of the effects it has on the overall economy and the health benefits that it brings. Methods The multisector computable general equilibrium (CGE model was used to simulate the impact of reduced cigarette consumption resulting from a new tax scheme on the entire economy gains and on health benefits. Results The results predict that because of the new tax scheme, there should be a marked reduction in cigarette consumption but a notable increase in health benefits that include saving between 28,125 and 56,250 lives. This could save NT$1.222~2.445 billion (where US$1 = NT$34.6 annually in life-threatening, cigarette-related health insurance expenses which exceeds the projected decrease of NT$1.275 billion in Gross Domestic Product (GDP because of reduced consumption and therefore tax revenue. Conclusion Overall, the increased cigarette excise tax will be beneficial in terms of both the health of the general public and the economy as a whole.

  15. 财政生产性支出、税制结构与居民消费增长%The Government Productive Expenditure,Tax Structure and Private Consumption Growth

    Institute of Scientific and Technical Information of China (English)

    余英; 俞成锦

    2016-01-01

    China has been in a long-term state of depressed internal demand. Even though the govern-ment applies active fiscal policy,the effect seems to be insignificant. Firstly,the paper admits that government productive expenditure will create crowding-in effect to private consumption. Then the paper introduces tax structure into the economic growth model to prove that tax structure influences this crowding-in effect. Next, the regression analysis of 30 provinces' panel data from 1999 to 2013 testifies the theoretical expectation men-tioned above. Therefore,the paper believes the ratio of indirect tax,is rather high,and thus lessen the crow-ding-in effect. The high ratio of indirect tax is a nationwide problem. And the significant influence of various taxes is different among the areas. In conclusion,China should adapt and optimize tax structure based on the local reality to reform the present tax structure,which the indirect tax occupies the majority position,from hin-dering the increase of consumer consumption.%长期以来,我国内需不振,居民消费需求增长乏力,政府也采取了积极财政政策刺激消费,但收效甚微。在肯定了财政生产性支出对居民消费挤入作用的基础上,将税制结构引入增长模型中,理论上证明税制结构对挤入作用的影响,再运用我国30个省级区域1999-2013年的面板数据进行回归分析,结果证实了上述理论假设。研究表明,总体上,我国间接税比重偏高,削弱了财政生产性支出对居民消费增长的挤入作用;分地区来看,东部、中部和西部的间接税比重均偏高,且各税种在地区间影响的显著性存在差异。因此,我国应因地制宜,调整和优化税制结构,最大限度消除间接税为主体的税制结构对消费增长的阻碍,释放居民消费能力。

  16. Tax reform Ukraine: implementation mechanisms and consequences

    Directory of Open Access Journals (Sweden)

    J.Lebedzevіch

    2015-06-01

    Full Text Available In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and laws of Ukraine». The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax «standards» that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns.

  17. The dynamic macroeconomic effects of tax policy in an overlapping generations model

    NARCIS (Netherlands)

    Heijdra, BJ; Ligthart, JE

    2000-01-01

    The paper studies the dynamic allocation effects of tax policy within the context of an overlapping-generations model of the Blanchard-Yaari type. The model is extended to allow for endogenous labour supply and three tax instruments, viz. a capital tax, labour income tax, and consumption tax. Both a

  18. Inspiration of Value-added Tax Transformation to Comprehensive Reform of Consumption-type VAT%增值税转型对消费型增值税全面改革的启示

    Institute of Scientific and Technical Information of China (English)

    王延春

    2011-01-01

    Consumption-type VAT reform is not the end of the VAT reform. Through data analysis of during 2004-2008, the paper demonstrates the great value of national economic growth of value-added tax transformation, thinks about the possible questions of Consumption-type VAT reform, and puts forward some relevant countermeasures and suggestions.%消费型增值税改革不是增值税改革的终结.通过2004-2008年间的数据分析,论证了增值税转型对国家经济增长的巨大价值,并思考消费型增值税改革的可能性问题,从而提出相应对策和建议.

  19. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    on their environmental effectiveness and on the political barriers to their implementation. It provides illustrative examples of environmental taxes only; comprehensive reviews are available from OECD (1995).http://www.eea.europa.eu/publications/92-9167-000-6-sum/page002.html [Summary available in 10 languages]...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...... to implementation, especially of energy (particularly on specific sectors or regions); and on low income groups can be overcome by: a) careful design, b) the use of environmental taxes and respective revenues as part of policy packages and green tax reforms, c) gradual implementation; d) extensive consultation...

  20. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields......, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption volume in an industry, i.e. aim at a certain corrective effect rather than tax yield. This paper compares the two tax instruments with respect to equal corrective-effect in a Dixit-Stiglitz setting with love...... of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  1. Tax Policy of Estonia in the framework of the EU Integration

    NARCIS (Netherlands)

    A. Kuldkepp

    2005-01-01

    textabstractTax policy is formulated through a political process. The institutional framework is important for the formulation of tax policy. The domestic situation as well as the international aspects influences the design of tax policy. Estonian tax policy choices are very closely connected to

  2. Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

    OpenAIRE

    Le, Tuan Minh; Moreno-Dodson, Blanca; Bayraktar, Nihal

    2012-01-01

    One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. Taxable capacity refers to the predicted tax-to-gross domestic product ratio tha...

  3. Domestic hot water. Measurements of consumption and heat loss from circulation pipes; Varmt brugsvand. Maaling af forbrug og varmetab fra cirkulationsledninger

    Energy Technology Data Exchange (ETDEWEB)

    Boehm, B.; Schroeder, F.; Bergsoee, N.C.

    2009-07-01

    It is likely that the production and distribution of domestic hot water (DHW) in buildings will constitute a dominant share of both the present and in particular future energy design requirements. The goal of this project has been to propose more energy efficient and environmentally friendly solutions for DHW systems based on analyses of existing conditions. The possibilities include new types of circulation pipes, which have the potential of a 40 per cent reduction of heat losses. In addition to the reduction of heat losses inside the building, a low return temperature from the hot water system will have a large impact on the heat losses from the district heating network when the building is being heated by district heating. The results of this project could influence not only future buildings but also existing buildings in case of renovation of the installations. In this project measurements of water and energy consumptions have been carried out in a number of buildings, and heat losses from the production of domestic hot water and the distribution lines have been measured. In addition to the measurements, analyses and simulations have been carried out. Two models have been developed: One of an apartment room with vertical pipes passing through the room, and one of a room above a basement with horizontal heating pipes. The models make it possible to assess how much of the heat loss from the heating pipes is utilised for space heating. The following recommendations are pointed out: 1) In large buildings e.g. apartment buildings and office buildings the technical installations should be provided with meters so that it is possible to separate the energy consumption for DHW, space heating and ventilation, respectively. 2) In new buildings and in case of retrofitting existing buildings, careful planning of the placement and disposition of hot water taps compared with the location of the hot water tank or heat exchanger is recommended. Also, the necessity of a

  4. Domestic Demand Will Work

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    China can invigorate its economy by expanding domestic demand and boosting consumption chinese bankers are preparing to set up finance companies that provide consumer loans in major cities like Beijing and Shanghai.

  5. Fuel Tax:14 Years' Expectation

    Institute of Scientific and Technical Information of China (English)

    Liu Jiangwen

    2009-01-01

    @@ Fuel tax, as the term indicates, means the tax paid by fuel consumers. The more you use a car, the more you have to pay for the fuel. As we know, petroleum is a scarce resource of strategic significance. However, China has only limited reserves of oil with an import dependency rate as high as 50%. In recent years, the demand of oil continues to soar, yet a number of problems widely exist, such as low energy utility efficiency, high per unit energy consumption, and ever-increasing pollution caused by oil consumption.

  6. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  7. Impact of a PV system interconnected to the electric network of a High Consumption Domestic user's demand in BCS; Impacto de un sistema fotovoltaico interconectado a red en la demanda electrica de un usuario DAC en BCS

    Energy Technology Data Exchange (ETDEWEB)

    Jimenez Grajales, H. R.; Agredano Diaz, Jaime; Gonzalez Galarza, R.; Munguia del Rio, G. [Instituto de Investigaciones Electricas, Cuernavaca, Morelos (Mexico)

    2010-11-15

    In Mexico, the incident solar radiation is high enough, that encourage its use both to produce process heat or electricity trough solar cells in autonomous configurations or grid. In European countries with substantially lower irradiation levels such as Germany or Spain. PV Grid Connected Systems (PVGCS) are a mature technology that is widely used in these countries, mainly due to tax incentives and preferential feed in tariffs schemes. Of the benefits that electricity production modality provides both the user and to the electricity grid and also the technical benefits for the utilities for incorporating distributed generation at its distribution system. In Mexico, more and more people are motivated to invest in this type of technology. This article analyzes the particular case of a user that is classified as High Consumption Domestic Customer (HCDC) in the city of La Paz, Baja California Sur, Mexico, who owns a single phase of 6 kWp PVGCS installed on the roof of her house. The reported results in this paper come from data analyzed by the Electrical Research Institute (IIE) for a three year monitoring period. The paper includes meteorological information, energy and power balances, maximum power, standard production, system losses, efficiency of the photovoltaic generator and inverters, among other performance information. The document highlights the impact that the PV system on electricity consumption user billing from the utility, and some recommendations are provided on what must be done in order get out from the HCDC classification and the economic benefits of it. [Spanish] En Mexico se tienen niveles de irradiacion solar suficientemente altos que desde un punto de vista puramente energetico alientan a su aprovechamiento en la produccion de electricidad, ello mediante sistemas fotovoltaicos directamente conectados a la red electrica convencional (SFVI). En paises europeos con niveles de irradiacion sustancialmente inferiores - i.e. Espana o Alemania- esta

  8. 中国城镇居民国内旅游消费模式%A study on domestic tourism consumption modes of urban residents in China

    Institute of Scientific and Technical Information of China (English)

    龙江智; 李恒云

    2012-01-01

    This study was based on 2500 questionnaires gathered from urban residents from 15 cities during January to March in 2010. First, the three core variables, including tourism motivations, tourism involvement, and destination choice factors, are used for exploratory or confirmatory factor analysis. Second, based on these variables, we extract the domestic tourism consumption modes of urban residents in China by cluster analysis. Fi nally, this paper summarizes the tourism consumption and demographic characteristics of different typical modes by using variance and interaction analysis. The results are shown as follows. (1) Domestic tourism consumption behavior of urban residents in China has three typ- ical modes. Active-type--Characterized by strong tourism motivations, deep involvement, and more emphasis on the destination choice factors. Intermediate-type--Affected by the factors including tourism motivations, involvement, and the destination choice, which show an average score. Negative-type-Featured by weak tourism motivations, low tourism involvement, and less focus on the destination choice factors. (2) There are significant differences among the three consumption modes in tourism behaviors. Compared with intermediate-type and negative-type, active-type shows more positive tourism attitude, stronger landscape preferences, higher frequency of travel, lon- ger average length of stay, higher per capita consumption, more inclined to free travel way, etc. (3) Different tourism consumption patterns have significant differences in the demo- graphic characteristics. In active-type, the majority of the residents are female aged below 25 or 45-54 years old. Generally speaking, they are well-educated, high income level, and most of them are in good health, and they are scientific researchers and teachers, students, and civil servants. In intermediate-type, the majority of the residents are aged 25-44 with medium education and income levels. As for negative

  9. Global gasoline prices: The need to raise gasoline taxes

    Science.gov (United States)

    Lin Lawell, C.-Y. Cynthia

    2017-01-01

    Gasoline taxes are considered to be a cost-effective policy instrument for reducing carbon emissions. A study finds that while gasoline taxes rose in 83 countries between 2003 and 2015, the global mean fell by 13.3% due to a shift in consumption towards countries that maintain gasoline subsidies or that have low taxes.

  10. 27 CFR 24.275 - Prepayment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prepayment of tax. 24.275 Section 24.275 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of tax. (a) General. The proprietor shall, before removal of wine for consumption or sale,...

  11. 27 CFR 25.175 - Prepayment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prepayment of tax. 25.175 Section 25.175 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if...

  12. 27 CFR 25.151 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051,...

  13. Role of personal taxes in capital structure decisions: Evidence from India

    Directory of Open Access Journals (Sweden)

    Pankaj Sinha

    2013-10-01

    Full Text Available The study investigates the role of personal taxes in corporate financing decisions and its impact on the corporate tax advantage of debt in domestic manufacturing companies in India. Incremental financing decisions have been analyzed through pooled cross section of time series data on 288 firms from 1989-2011. The effect of personal taxes is captured through two different methods; in one specification marginal tax rates have been adjusted for personal tax penalty and in the other, effect of personal taxes has been captured separately. Results reveal a strong effect of relative personal tax disadvantage of debt on leverage decisions of Indian firms. After including personal taxes, marginal taxes become insignificant. The study also documents that the specification considering the individual effects of corporate and personal taxes is found to be better than the one which adjusts corporate taxes for personal tax penalty.

  14. Computer tool for the elaboration and simulation of curves of domestic users consumption; Herramienta computacional para la elaboracion y simulacion de curvas de consumo en usuarios domesticos

    Energy Technology Data Exchange (ETDEWEB)

    Ramos Niembro, Gaudencio; Valdez Ramos, Jorge E. [Instituto de Investigaciones Electricas, Cuernavaca (Mexico)

    1996-12-31

    The knowledge and simulation of the end users of the electric power is a very important factor for the electric power utilities, since they allow them the long term investment planning. Formerly the electric power utilities planned their growth in base of the demand. However, nowadays new tools have been developed that allow the Demand Side Management (DSM) to be made, which consists in analyzing the end user consumption and model it, in such a way that it saves energy and uses it efficiently. To segregate the consumption curve of the domestic users in function of its end uses, it is needed to consider several factors: climatic conditions, geographic location, type of dwelling, number and ages of the members of the family occupying it, type and number of existing electric home appliances, electric power demand and its efficiency, life habits, etc. From the above it is deducted that the end users consume electric power in different ways. Consequently, the knowledge of its behavior will allow to draw its consumption curve. This is possible through field measurements (user monitoring) and/or surveys (to ask the user when and how he uses his house hold electric devices and equipment). The results of such studies must be simulated, in order to generalize and characterize behaviors, in such a way as to have available options of operational scenarios of electric devices and equipment, in order to select potential energy and demand savings. [Espanol] El conocimiento y la simulacion de los usos finales de la energia electrica, es un factor importante para las empresas electricas, ya que les permite la planeacion de sus inversiones a largo plazo. Anteriormente, las empresas electricas planeaban su crecimiento en funcion de la demanda. Sin embargo, en la actualidad se han desarrollado herramientas que permiten hacer la administracion de la energia por el lado de la demanda (Demand Side Management, DSM por sus siglas en ingles), la cual consiste en analizar el consumo del

  15. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Science.gov (United States)

    2010-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during a calendar year. To be eligible to pay the reduced rate of tax, a brewer: (1) Shall brew or produce...

  16. CHINA IMPOSES SPECIAL TAX ON OIL COMPANIES

    Institute of Scientific and Technical Information of China (English)

    Zheng Junde

    2006-01-01

    @@ China's Central Government began imposing a special profit tax on oil companies from March 26 so long as the prices of domestically produced crude oil exceed US$40 per barrel. This is an essential way to make oil companies shoulder their social responsibilities. According to the State Council and the Ministry of Finance, the graduated tax rate starts at 20 percent and rises with the barrel price.A maximum 40 percent tax is charged for barrels that are US$60 and higher. It will be calculated every month, and companies are required to make quarterly payments.

  17. Renewable energy sources and their contribution to the gross domestic energy consumption in Italy in the year 1994; Censimento per il territorio italiano dei dati relativi alle fonti rinnovabili di energia ed al loro contributo al bilancio energetico per l`anno 1994

    Energy Technology Data Exchange (ETDEWEB)

    Menna, P.; Manzo, R. [ENEA, Centro Ricerche Portici, Naples (Italy). Dip. Energia

    1996-11-01

    The gross domestic energy consumption in 1994 (including bunkers) decreased to 165.8 Mtoe from the 1993 figure of 166.6 Mtoe. At the same time the overall electricity demand reached 253.6 TWh from 246.6 TWh, closely reflecting the 2 contribution of renewable energy sources (hydroelectricity, geothermal, biomasses, solar, wind) to the national energy consumption has been 9 1994. It represented more than 34% of the domestic energy production.

  18. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Bahrain Bangladesh Barbados Belgium Belize Bermuda Bolivia Brazil Bulgaria Burma Canada Chile Colombia...

  19. 基于国内外比较的油气资源税费改革研究%Research on Oil and Gas Resources Tax Reform Based on Domestic and International Comparisons

    Institute of Scientific and Technical Information of China (English)

    王甲山; 王玉霞; 王赵亮

    2012-01-01

    In order to adapt to economic development of China, China's oil and gas resources tax system has experienced three stages: budding, development and reform. There is a certain gap between China's oil and gas resources tax and major abroad oil producers in the tax system, tax price, tax rates and other respects. To this end, this paper proposed to combine oil and gas resources tax, raise tax rate, and expand the differential gain.%为了适应中国经济发展,我国的油气资源税费体系经历了萌芽、发展和改革三个阶段.油气资源税费在税费体系、计税价格、税率等方面与国外主要产油国存在一定差距.为此,提出合并油气资源税费、提高税率、扩大级差收益等建议.

  20. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

    Full Text Available The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

  1. White Book on means of extending the general tax on polluting activities to intermediary energy consumptions of enterprises; Livre blanc sur les modalites de l'extension de la taxe generale sur les activites polluantes aux consommations intermediaires d'energie des entreprises

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-10-11

    The government decided to engage France in a firm action of reducing the pollutant emission damaging the environment or producing the greenhouse effect. To this aim the taxation upon the consumptions of rare resources the use of which results in an important pressure upon environment, as the energy for instance, constitutes an essential complement to other tools, as for instance, regulations, technical norms, ecological labels, assistance for investments, etc. Thus the fiscal policy constitutes a perennial lever of inciting actors, particularly those acting in economy, to optimize and control their energy consumption or to reduce their greenhouse gas emission. Any pollutant emission avoided represents not only a supplementary protection of the environment but also, in time, the avoidance of a reparatory expenditure for the entire society. To this aim the Parliament has approved in 1999 the creation of a general tax on polluting activities (TGAP) intended to prevent first the local and diffuse pollutions which will be enlarged since 2001 to prevent the global pollutions, first of those resulting from greenhouse gas emissions. France engaged itself in the frame of Kyoto conference protocol, adopted in December 1997, to stabilize in 2010 its gas emissions to the level attained in 1990. Actually, taking into account the prospects for economic growth, this engagement needs supplementary efforts. The government's decision, announced last 20 May, of enlarging the TGAP since 2001 to intermediary energy consumptions, is a contribution to this objective. Concerned about the France industry competitiveness, namely to the particular situation of the intensive energy enterprises, exposed to international competition, the government judged advisable to proceed in a large consultation of the concerned economic actors before implementing this enlargement. The White Book makes this engagement concrete. The accuracy of the answers given to the questions, posed in its second

  2. How State Taxes and Policies Targeting Soda Consumption Modify the Association between School Vending Machines and Student Dietary Behaviors: A Cross-Sectional Analysis

    OpenAIRE

    Taber, Daniel R.; Chriqui, Jamie F.; Renee Vuillaume; Chaloupka, Frank J.

    2014-01-01

    Background: Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Methods: Data on school vending machine access and student diet we...

  3. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  4. 19 CFR 4.24 - Application for refund of tonnage tax.

    Science.gov (United States)

    2010-04-01

    ... director. Applications for refund of special tonnage tax and light money (see § 4.20(c)) with the reports...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  5. 76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2011-05-26

    ... Tax Incentives AGENCY: National Park Service, Interior. ACTION: Final rule. SUMMARY: The National Park... structures'' or ``certified rehabilitations'' for Federal income tax incentives. (3) This rule does not alter... rule are purely technical. Moreover, the tax incentives program involves purely domestic buildings and...

  6. Examination of the conditions of a broadening of the general tax for polluting activities to the intermediate energy consumptions, examination of the conditions of exoneration and attenuation for the energy uses in the industry; Examen des conditions d'un elargissement de la TGAP aux consommations intermediaires d'energie, examen des conditions d'exoneration et d'attenuation des usages d'energie dans l'industrie

    Energy Technology Data Exchange (ETDEWEB)

    Beaulinet, M

    2000-05-15

    This document examines the conditions for a broadening of the general tax on polluting activities to the intermediate energy consumptions in order to reinforce the fight against greenhouse effect and to better master the energy consumption. It analyses the characteristics of each energy source with respect to the principle of a taxation of the consumptions. Finally, several scenarios are analyzed to show the advantage and drawbacks of such a system. A first evaluation and a preliminary tariffing are given. (J.S.)

  7. Methodology for breakdown of the CBS statistics for domestic natural gas and electricity consumption and historical trends; Methodiek voor opsplitsing CBS-statistiek huishoudelijk gas- en elektriciteitsverbruik en historisch trends

    Energy Technology Data Exchange (ETDEWEB)

    Tigchelaar, C. [ECN Beleidsstudies, Petten (Netherlands)

    2013-12-15

    From 2014 on Statistics Netherlands (CBS) is obliged to provide more detailed data on domestic energy consumption to the European statistical office Eurostat. It concerns a breakdown of the use of specific energy sources for space heating, water heating, cooking, cooling, lighting and other appliances [Dutch] Het CBS moet vanaf 2014 meer detailgegevens over het huishoudelijk energiegebruik aanleveren aan het Europees statistisch bureau Eurostat. Het gaat om een opsplitsing van het gebruik van specifieke energiedragers voor ruimteverwarming, warm tapwater, koken, koelen, verlichting en overige apparaten. ECN heeft het CBS ondersteund bij het ontwikkelen van een methode om deze opsplitsing te maken.

  8. Domestic hot water consumption in district heated buildings - results of a representative measurement program. Brauchwarmwasserverbrauch - Messverfahren und Auswertung einer repraesentativen Messung

    Energy Technology Data Exchange (ETDEWEB)

    Liptak, A. (Central Heating Station, Budapest (Hungary)); Garbai, L. (Ministry of Industry, Budapest (Hungary)); Lakatos, T.; Ignacz, C. (Institute for Energy Economy, Budapest (Hungary))

    In recent years a representative measurement program has been organised by seven DH utilities in Hungary with the aim to elaborate a new standard for hot water consumption in district heated buildings. The hot water service in Hungary is based on a normative payment system, not dependent on the real consumption. The program included 10 several capacity DH substations in the range of 40-600 dwellings per substation in several cities of the country. Measuring took place during 90 days as a minimum for each substation. The integrated hot water consumption during a given time period is considered as a stochastic variable. Reference design data are characterized by a probability factor of 99%. For a given time period the dependence of consumption from the number of consumers can be determined, and for a given number of consumers the dependence of consumption from the observation period can be calculated. As a result a two-parameter description of consumption can be derived on the bases of the measured data. Regarding the aim of design data standardization the daily peak-period was basically considered. For short peak-periods a relatively small difference between weekend and working day consumption was recognised. For longer peak-periods and especially for the daily total consumption the weekend data were remarkable higher than on working days. By using the described theory the stochastic functions of consumption were elaborated with parameters as number of consumers and consumption peak-period. The range of parameters is as follows: - Number of consumers: Up to 1000 units, - consumption peak-period: From 1 minute up to 360 minutes. From the results some interesting comparison on theory and results can be made with the relevant German standard DIN 4708. (orig.).

  9. Tax Evasion and Trust

    OpenAIRE

    Robin Boadway; Nicolas Marceau; Steeve Mongrain

    2000-01-01

    Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers. When individuals evade taxes, they face two potential costs. One is that tax evasion may be detected and sanctioned; the other is that their partner in crime might cheat. An increase in the sanction for tax evasion leads to a direct increase...

  10. Domestic Violence

    Institute of Scientific and Technical Information of China (English)

    孙犁

    2014-01-01

    <正>Most of the attention on domestic violence is on the violence perpetrated by the husband towards the wife.It seems that little attention is paid on the infliction of domestic violence on children.Domestic violence on children should not be neglected.Domestic violence on children is everywhere.A survey

  11. Indirect Taxes in Romania – an Econometric Analysis

    Directory of Open Access Journals (Sweden)

    Daniela Penu

    2016-03-01

    Full Text Available Indirect taxes have a significant weight in the GDP. Statistical data reveals that the new states that joined the EU in its funding sources to the greatest extent through indirect taxes. They reveal, on the one hand, reducing the tax burden on the producer, and on the other hand, the difficulty faced by the country in direct tax collection, but also some problems of social nature. This article proposes an econometric analysis of the relationship between indirect taxes and household final consumption expenditure.

  12. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  13. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  14. The Danish tax on saturated fat

    DEFF Research Database (Denmark)

    Vallgårda, Signild; Holm, Lotte; Jensen, Jørgen Dejgård

    2015-01-01

    BACKGROUND/OBJECTIVES: Health promoters have repeatedly proposed using economic policy tools, taxes and subsidies, as a means of changing consumer behaviour. As the first country in the world, Denmark introduced a tax on saturated fat in 2011. It was repealed in 2012. In this paper, we present...... on saturated fat had been suggested by two expert committees and was introduced with a majority in parliament, as a part of a larger economic reform package. Many actors, including representatives from the food industry and nutrition researchers, opposed the tax both before and after its introduction, claiming......, research was published showing that consumption of saturated fat had declined in Denmark. CONCLUSIONS: The analysis indicates that the Danish tax on fat was introduced mainly to increase public revenue. As the tax had no strong proponents and many influential adversaries, it was repealed. New research...

  15. Tariff-Tax Reforms and Market Access

    DEFF Research Database (Denmark)

    Kreickemeier, Udo; Raimondos-Møller, Pascalis

    2006-01-01

    paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only tariffs, the tariff-tax reform is a less......Reducing tariffs and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tariff-tax reform shows an unambiguous increase in welfare and government revenues. The present...... efficient proposal to follow both as far as it concerns market access and welfare.JEL code: F13, H20.Keywords: Market access; tariff reform, consumption tax reform....

  16. Tariff-Tax Reforms and Market Access

    DEFF Research Database (Denmark)

    Kreickemeier, Udo; Raimondos-Møller, Pascalis

    2006-01-01

    paper examines whether the country that implements such a reform ends up opening up its markets to international trade, i.e. whether its market access improves. It is shown that this is not necessarily so. We also show that, comparing to the reform of only tariffs, the tariff-tax reform is a less......Reducing tariffs and increasing consumption taxes is a standard IMF advice to countries that want to open up their economy without hurting government finances. Indeed, theoretical analysis of such a tariff-tax reform shows an unambiguous increase in welfare and government revenues. The present...... efficient proposal to follow both as far as it concerns market access and welfare.JEL code: F13, H20.Keywords: Market access; tariff reform, consumption tax reform....

  17. The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp J.H.

    2009-01-01

    The ad valorem versus unit tax debate has traditionally emphasized tax yield. On this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings including Dixit--Stiglitz monopolistic competition. However, in a number of policy fields...... such as environmental, health, and trade economics, policy makers use taxes to reduce the production/consumption volume in an industry, i.e., to correct an externality rather than to improve tax yield. This paper compares the two tax instruments with respect to equal corrective effect in a Dixit--Stiglitz setting...... with love of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  18. Globalization, tax distortions and public sector retrenchment

    DEFF Research Database (Denmark)

    Andersen, Torben M.; Sørensen, Allan

    income taxation unambiguously worsens wage competitiveness, it does not follow that marginal costs of public funds increase with product market integration due to gains from trade. Moreover, non-cooperative fiscal policies do not have a race-to-the-bottom bias despite that taxes harm competitiveness....... In fact we identify an expansionary bias in …scal policies that is likely to increase with globalization when taxes finance either public consumption or transfers....

  19. The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan

    Science.gov (United States)

    2013-01-01

    Background The abuse of alcoholic beverages leads to numerous negative consequences in Taiwan, as around the world. Alcohol abuse not only contributes to cardiovascular disease, hypertension, diabetes and cancer, but it is also an underlying cause of many other serious problems, such as traffic accidents, lost productivity, and domestic violence. International leaders in health policy are increasingly using taxation as an effective tool with which to lower alcohol consumption. In this study, we assessed how consumption patterns in Taiwan would be affected by levying a welfare surcharge on alcoholic beverages of 20%, 40% or 60% in accordance with the current excise tax. We also assessed the medical savings Taiwan would experience if consumption of alcoholic beverages were to decrease and how much additional revenue a welfare surcharge would generate. Methods We estimated the elasticity of four types of alcoholic beverages (beer, wine, whisky and brandy) using the Central Bureau of Statistics (CBS) Demand Model. Specifically, we estimated alcohol’s price elasticity by analyzing the sales prices and time statistics of these products from 1974 to 2009. Results Alcoholic beverages in Taiwan have the following price elasticities: beer (−0.820), wine (−0.955), whisky (−0.587), brandy (−0.958). A welfare surcharge tax of 40% in accordance with the excise tax would decrease overall consumption of beer, wine, whisky and brandy between 16.24% and 16.42%. It would also generate New Taiwan Dollar (NT$) revenues of 5.782 billion to 5.993 billion. Savings in medical costs would range from NT$871.07 million to NT$897.46 million annually. Conclusions A social and welfare surcharge of 40% on alcoholic beverages in Taiwan would successfully lower consumption rates, decrease medical costs, and generate revenue that could be used to educate consumers and further decrease consumption rates. Consequently, we strongly recommend that such a tax be imposed in Taiwan. PMID:24010885

  20. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Pr

  1. European tax law

    NARCIS (Netherlands)

    Terra, B.J.M.; Wattel, P.J.

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC T

  2. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  3. Domestic Violence

    Science.gov (United States)

    Domestic violence is a type of abuse. It usually involves a spouse or partner, but it can also be ... child, elderly relative, or other family member. Domestic violence may include Physical violence that can lead to ...

  4. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  5. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  6. Analysis and Comparison for the Development of Smart Electricity Consumption in Domestic and Foreign%国内外智能用电发展分析比较

    Institute of Scientific and Technical Information of China (English)

    冯庆东; 何战勇

    2012-01-01

    This paper has analyzed the background, basis and starting points of the development of Smart Electricity Consumption in the United States, Europe, and Asia. By analyzing the features of Smart Electricity Consumption of the United States, Europe and Asia, the driving force and drawbacks of China's Smart Electricity Consumption have been pointed out. It is proposed that in the future we should fully integrate the conditions of the power grid and China's national conditions, establish the goals suiting the development of China's Smart Electricity Consumption services, build the architecture and development path of Smart Electricity Consumption services system and grasp the speed of moving in accordance with our regulations, policies, institutional mechanisms and progress of the Smart Grid construction.%分析了美国、欧洲、亚洲智能用电发展的背景、发展基础及各自发展智能用电的出发点.通过分析美国、欧洲和亚洲智能用电的特点,指出了中国发展智能用电的驱动力以及不足的地方.提出了在未来应充分结合我国国情、电网情况,树立适合我国智能用电服务的发展目标,建立智能用电服务体系架构以及发展路线,并根据我国法规政策、体制机制和智能电网建设进展情况适当把握推进速度.

  7. Climate change : the case for a carbon tariff/tax

    Energy Technology Data Exchange (ETDEWEB)

    Courchene, T.J.; Allan, J.R. [Queen' s Univ., Kingston, ON (Canada). Inst. of Intergovernmental Relations

    2008-03-15

    Canada's ratification of the Kyoto Protocol will not adequately address the country's contribution to global climatic change. This paper proposed a 2-tier system consisting of internationally imposed carbon import tariffs combined with an equivalent domestic carbon tax. The approach was designed to engage global exporters and importers, while also involving governments and policy commitments related to emissions and cap-and-trade systems. Although a carbon tax on emissions is preferable to an opting-in approach, Canadian government has rejected carbon taxes due to the suspicion that Canadian companies will easily circumvent regulations. It is anticipated that many companies in carbon tax compliant countries will outsource production to non-compliant countries. The proposed approach required that carbon taxes will be applied to all domestically produced and consumed products, while tariffs will be levied against products from exporting firms. Outsourcing to take advantage of lax environmental policies in pollution havens will be subject to a carbon footprint tariff. The tariff will also serve to reduce the carbon content of exports. Proceeds of the tax can be used in a variety of ways to reduce greenhouse gas (GHG) emissions. It was concluded that Canada will need to supplement domestic carbon taxes with a proposed carbon import tariff. 1 fig.

  8. 27 CFR 25.153 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Persons liable for tax. 25.153 Section 25.153 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... by the brewer at the brewery from which the beer is removed for consumption or sale. (Sec. 201,...

  9. Taxing sugar-sweetened beverages: the fight against obesity.

    Science.gov (United States)

    Conkle, James; Carter, Melondie

    2013-05-10

    Increased consumption of sugar-sweetened beverages has been identified as a key contributor in the obesity epidemic. Taxing these beverages is currently a hot topic for healthcare providers, manufacturers, and legislators. Whether a tax will help trim American waist lines remains questionable.

  10. The impact of import on the development of Ukrainian domestic market

    Directory of Open Access Journals (Sweden)

    I.Z. Storonyanska

    2015-06-01

    Full Text Available The aim of the article. The article aims to define the place of import on domestic market and to outline its impact at the development of Ukrainian economy. The results of the analysis. Much attention is paid to the key role of domestic market for the long-term economic and financial stabilization of Ukraine in terms of world economy development as well as evaluation of the scale of import consumption at domestic market of Ukraine. The factors of Ukrainian domestic market growth and the scale of import impact on its development are analyzed. The volume of suspected demand at domestic market is calculated. It is determined that Ukraine remains in the group of countries that have not reached the average competitive ability rate and considerably lags in opposite to the developed countries. It is stated that domestic food industry meets in general the growing demand of population and situation at the market of food products does not provoke special concern. The opposite situation takes place at the market of non-food goods. In this segment of consumer market the tendency of import production increase is observed for the majority of commodity items not only technology intensive but almost for all types of consumer goods production. The ratio of domestic and import goods at domestic market of Ukraine is evaluated and the threats of considerable import consumption scales with low competitive national production are outlined. The dependence of domestic market saturation on the tendencies of foreign trade and on the dynamics of hryvnya exchange rate actualizes the problems of export-import flows state regulation. The structure of commodity supply forming at domestic market of Ukraine in general represents significant disproportions of industrial capacity and domestic market needs as well as considerable pressure of import. Competitive domestic production should become the basis for efficient functioning and development of domestic market in terms of

  11. Commercially available avian and mammalian whole prey diet items targeted for consumption by managed exotic and domestic pet felines: macronutrient, mineral, and long-chain fatty acid composition.

    Science.gov (United States)

    Kerr, Katherine R; Kappen, Kelly L; Garner, Lindsay M; Swanson, Kelly S

    2014-01-01

    Whole prey diets encourage species-typical behaviors making them popular in the zoo and home setting for captive exotic and domestic felids, respectively. We evaluated macronutrient, mineral, and long-chain fatty acid composition of 20 whole prey items: mice (1-2, 10-13, 21-25, 30-40, and 150-180 days of age); rats (1-4, 10-13, 21-25, 33-42, and >60 days of age); rabbits (still born, 30-45 days, >65 days with skin, and >65 days of age with skin removed); chicken (1-3 days of age, ground adult); duck (ground adult); and quail (1-3, 21-40, and >60 days of age). Composition of whole prey was highly variable (15-40% DM, 34-75% CP, 10-60% fat, and 8-18% ash). A majority of whole prey samples (15/20) had at least one mineral or fatty acid below AAFCO [] or NRC [] minimum recommended concentrations for domestic cats (K, Na, Cl, Mg, Cu, Mn, and/or Zn; total fat, linolenic acid, arachidonic acid and/or EPA and DHA). These data identify potential nutrient deficiencies allowing for alterations in dietary formulation prior to long-term feeding.

  12. Petroleum Profit Tax and Economic Growth: Cointegration Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    G.N. Ogbonna

    2012-06-01

    Full Text Available This study investigates the impact of petroleum profit tax on the economic growth of Nigeria. To achieve the objective of this paper, relevant secondary data were collected from the Central Bank of Nigeria (CBN and the Federal Inland Revenue Service (FIRS from 1970 to 2010. The secondary data collected from the relevant government agencies in Nigeria were analysed with relevant econometric tests of Breusch-Godfrey Serial Correlation LM, White Heteroskedasticity, Ramsey RESET, Jarque Bera, Johansen Co-integration and Granger Causality. The results show that there exists a long run equilibrium relationship between economic growth and petroleum profit tax. It was also found that petroleum profit tax does granger cause gross domestic product of Nigeria. On the basis of the empirical analysis, the paper concludes that petroleum profit tax is one of the most important direct taxes in Nigeria that affects the economic growth of the country and therefore should be properly managed to reduce the level of evasion by petroleum exploration companies in Nigeria. The paper recommends among others that companies involved in petroleum operations should be properly supervised by the relevant tax authority (FIRS to reduce the level of tax evasion; government should show more accountability in the management of tax revenue and finally, the level of corruption in Nigeria and that of government officials should be drastically reduced to win the confidence of tax payers for voluntary tax compliance.

  13. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  14. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  15. An Empirical Analysis on Consumption Structure of Urban Residents' Domestic Tourism Based on ELES Model%基于ELES模型的城镇居民国内旅游消费结构实证分析

    Institute of Scientific and Technical Information of China (English)

    夏杰长; 胡东兰

    2014-01-01

    利用2000-2010年城镇居民国内旅游消费数据和ELES模型从边际消费倾向、基本需求、收入弹性及价格弹性四方面实证分析城镇居民的国内旅游消费结构,得出结论为城镇居民国内基本旅游消费与非基本旅游消费比例关系有待进一步协调。为更好地完善国内旅游消费市场和优化国内旅游消费市场结构,应从加快旅游法制化进程、解决旅游供需结构性矛盾等方面做出努力。%The paper analyses the consumption structure of urban residents' domestic tours from the MPC, basic demand, income elasticity and price elasticity based on ELES theory using the data collected during 2000-2010.The research indicated the proportion between urban residents' domestic basic tourist spending and non-basic tourist spending need to be further coordinated. We should speed up the legalization of the tourist industry and resolve the structural problems of the tourist industry concerning its supply and the public demand to perfect the home tourism consume market and optimize its structure.

  16. Cracking the Consumption Nut

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Increasing domestic consumption has become a hot topic filtering through various economic circles in China. In the aftermath of the global financial crisis, the call has gone out to emphasize consumption and downplay saving among people in the international community. Xia Bin,

  17. 27 CFR 28.321 - Tax assessed on loss not accounted for.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax assessed on loss not accounted for. 28.321 Section 28.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... brewer for an amount equal to the tax which would be due on removal for consumption or sale,...

  18. Ecological taxes in some European countries

    Directory of Open Access Journals (Sweden)

    Filipović Sanja

    2004-01-01

    Full Text Available Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

  19. Food Taxes: A New Holy Grail?

    Directory of Open Access Journals (Sweden)

    Ignaas Devisch

    2013-01-01

    Full Text Available In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective: can food taxes become an appropriate and just policy measure to reduce overweight and obesity and therefore increase consumer’s health? The implementation of an effective and fair food tax is an exercise riddled with uncertainty. Not only is there a need for evidence on the health and economic impact of food taxes, we also have to think about a conceptual and ethical discussion concerning the balance between health imperatives and public health on the one hand, and social and ethical standards on the other hand.

  20. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been......Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... and oils. This assessment was done by conducting an econometric analysis on weekly food purchase data from a large household panel dataset (GfK ConsumerTracking Scandinavia), spanning the period from January 2009 until December 2011.The econometric analysis suggest that the introduction of the tax...

  1. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been...... – and broaden – the analysis at a later stage, when data are available for a longer period after the introduction of the fat tax....

  2. The impacts of trade blocks and tax reforms on the Brazilian economy

    Directory of Open Access Journals (Sweden)

    Alexandre Cunha

    2004-09-01

    Full Text Available This paper uses a general equilibrium model to evaluate the impacts of trade agreements and tax reforms on the Brazilian economy. The model predicts that welfare gains will happen whether Argentina reduces the tariffs it places on Brazilian products or the Free Trade Area of the Americas (FTAA is implemented. However, the FTAA engenders larger welfare gains. These gains will be even larger if the FTAA is implemented simultaneously to a reduction on domestic consumption taxes. These findings suggest that most of the gains come from the reduction of Brazilian tariff and tax rates.Adota-se neste artigo um modelo de equilíbrio geral para avaliar os impactos de acordos comerciais e uma reforma tributária sobre a economia brasileira. O modelo prediz que ganhos de bem-estar ocorrerão se a Argentina reduzir as tarifas sobre os produtos brasileiros ou se a Área de Livre Comércio das Américas (ALCA for implementada. Contudo, a ALCA induz ganhos mais expressivos. Tais ganhos serão ainda maiores se a ALCA for implementada simultaneamente a uma redução do imposto sobre consumo. Essas conclusões sugerem que a maior parte dos ganhos decorrem de reduções nos impostos de importação e consumo existentes no Brasil.

  3. Shift in tax burden and its impact on economic growth in the European Union

    Directory of Open Access Journals (Sweden)

    Irena Szarowská

    2013-01-01

    Full Text Available This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995–2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased – by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995–2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results confirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality.

  4. Legal protection of tax collection and tax control in Serbia

    OpenAIRE

    Kulić, Mirko; Stakić, Nikola

    2011-01-01

    The behavior of tax debtors in certain cases threats tax collection and disturb the procedure of tax audit. That has negative effect on government revenue collection and functioning of the organization for compulsory social insurance. Threatening tax collection and tax audit has been labeled as criminal act in tax legislation of Serbia. .

  5. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

    Pedersen, Anders Branth; Nielsen, Helle Ørsted; Andersen, Mikael Skou

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highes...... individuals in the target group necessarily react to the economic incentives as predicted by economic modeling. It also demonstrates that a small first green-tax-step over time might develop into a better tax design.......This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest...... pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  6. Is a Luxury Goods Consumption Tax Useful?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ U.S. management consultaney firm Bain & Company has released a report show-ing in 2009 China's luxury goods market swelled by nearly 12 percent, reaching $9.6 billion and accounting for 27.5 percent of global sales.

  7. A Comparison of Sales Taxes

    OpenAIRE

    Gang, Ira N.; Das-Gupta, Arindam

    1997-01-01

    We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal revenues these two taxes must be at a higher rate than a cascading tax. However, output under a retail sales tax exceeds that under a cascading sales tax and deadweight losses are lower. The manufacturers' sa...

  8. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  9. Renewable energy sources and their contribution to gross domestic energy consumption in Italy in years 1992 and 1993; Censimento per il territorio italiano dei dati relativi alle fonti rinnovabili di energia ed al loro contributo al bilancio energetico per gli anni 1992 e 1993

    Energy Technology Data Exchange (ETDEWEB)

    Menna, P. [ENEA, Centro Ricerche, Portici (Italy). Dip. Energia

    1995-11-01

    In 1992, the gross domestic energy consumption in Italy was 167.5 MTOE (including bunkers) while in 1993 it decreased to 165.9 MTOE. The overall electricity demand passed from 244.8 TWh in 1992 to 246.6 TWh in 1993. In the same period, the overall contribution from Renewable Energy Sources (RES) kept almost constant at 5.y consumption. The RES contribution represented a share larger than gross National production of energy in 1992.

  10. Taxpayers rights in the exchange of information between Tax Administrations

    Directory of Open Access Journals (Sweden)

    Teodoro Cordón Ezquerro

    2014-07-01

    Full Text Available This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario.

  11. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

    Full Text Available The study attempts to find the impact of foreign direct investment on tax revenue in Pakistan. Foreign direct investment and gross domestic product per person employed are used as independent variables and tax revenue is taken as dependent variable. Augmented Dickey Fuller, Phillips-Perron, Ng-Perron and Zivot-Andrews unit root tests are applied to find the level of integration in the time series. Auto-Regressive Distributive Lag and its error correction model are applied to find long run and short run relationships. The study finds the long run and short run relationships in the model. Foreign direct investment and gross domestic product per person employed have positive and significant impact on tax revenue. So, the study concludes the positive contribution of foreign direct investment in tax revenue in Pakistan.

  12. Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

    Directory of Open Access Journals (Sweden)

    Robert Ullmann

    2008-06-01

    Full Text Available Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or consumption tax influences compliance. We find that median compliance is 10.2 percentage points higher in the income tax framing. Further, we find that subjects' reaction to a change in tax rates is comparable, but reaction towards a change in detection rates is higher in the consumption tax scheme. We conclude that behavioral patterns should be taken into account when drawing conclusions about the direct-indirect tax mix

  13. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    Business tax is a tax payable against turnover by all enterprises and individuals undertaking the following business activities:providing taxable services, including communication, transport, construction, finance and insurance, telecom, culture,

  14. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  15. NM Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  16. Improving Tax Administration's Services as a Factor of Tax Compilance: The Case of Tax Audit

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

    .... In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden...

  17. The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment

    Directory of Open Access Journals (Sweden)

    Paweł Pankiewicz

    2011-11-01

    Full Text Available In this paper I examine a taxpayer utility function determined by the extended set of variables – i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer’s decision making process under assumption that in the economy there exist two main reduction methods: a access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2 possibility of fiscal fraud – in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.

  18. Work-related consumption drivers and consumption at work

    DEFF Research Database (Denmark)

    Røpke, Inge

    2004-01-01

    The main message in this paper is that the discussion on sustainable consumption should also incorporate the consumption that occurs in relation to work and, more generally, the relationship between consumption at work and consumption at home. I start by considering how domestic consumption...... is encouraged by work-related factors and continue to consider how consumption activities occur in the workplace, so illustrating that production and consumption are intertwined. The main part of the paper deals in detail with the conceptual distinction between production and consumption. Inspiration is drawn...

  19. Work-related consumption drivers and consumption at work

    DEFF Research Database (Denmark)

    Røpke, Inge

    2004-01-01

    The main message in this paper is that the discussion on sustainable consumption should also incorporate the consumption that occurs in relation to work and, more generally, the relationship between consumption at work and consumption at home. I start by considering how domestic consumption...... is encouraged by work-related factors and continue to consider how consumption activities occur in the workplace, so illustrating that production and consumption are intertwined. The main part of the paper deals in detail with the conceptual distinction between production and consumption. Inspiration is drawn...

  20. An Empirical Analysis on Consumption Structure of Tourists' Domestic Tours in Zhejiang Province Based on ELES Theory%基于ELES模型的浙江省国内旅游消费结构实证分析

    Institute of Scientific and Technical Information of China (English)

    蒋雯

    2016-01-01

    通过建立扩展线型支出系统模型(ELES),从旅游消费需求的收入弹性、价格弹性、边际预算份额和边际消费倾向4个方面对浙江省2008—2015年国内旅游消费结构进行实证分析。结果表明:9大类旅游消费支出的边际消费倾向、收入弹性和价格弹性都有所不同,需要针对不同的旅游支出特点对旅游产品进行开发,以提升来浙旅游消费水平和层次。%Based on ELES theory, this paper analyses the consumption structure of 9 class domestic tourism products including accommodation, sightseeing, food, shopping, transportation, entertainment and other services. From the perspective of MPC, income elasticity and price elasticity, this paper focus on analyzing tourism structure of Zhejiang province during 2008-2015. Results show that the MPCs, income elasticity and price elasticity of 9 products are different, so we should promote the development of tourism products based on their characteristics to improve the tourism consumption in Zhejiang.

  1. Controlling tax evasion fluctuations

    Science.gov (United States)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  2. Dynamic tax depreciation strategies

    OpenAIRE

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the de- preciation method has to be set ex ante and cannot be changed during the useful life of the a...

  3. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  4. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

    This paper reviews the practice of levying an excise tax on soft drinks in sub-saharan African countries, and evaluates this practice against theoretical norms for levying an excise tax. The question is whether such taxes are justified or whether they are discriminatory and impose a welfare cost on the country. The paper concludes that the sin tax justification does not hold for soft drinks, nor do income distribution justifications. Arguably the best reason for such a levy is revenue, but th...

  5. Tax policy, housing and the labour market

    DEFF Research Database (Denmark)

    Jensen, Svend Erik Hougaard; Nielsen, Søren Bo; Pedersen, Lars Haagen

    1996-01-01

    This paper develops an intertemporal simulation model designed to analyse tax policies in a small open economy. Within a finite horizon, overlapping generations framework, we introduce imperfect competition in the labour market, consumption and construction of durables in the form of housing units...

  6. The effect of vegetation and soil texture on the nature of organics in runoff from a catchment supplying water for domestic consumption

    Energy Technology Data Exchange (ETDEWEB)

    Awad, John [Centre for Water Management and Reuse, School of Natural and Built Environments, University of South Australia, South Australia 5095 (Australia); Leeuwen, John van, E-mail: John.VanLeeuwen@unisa.edu.au [Centre for Water Management and Reuse, School of Natural and Built Environments, University of South Australia, South Australia 5095 (Australia); State Key Laboratory for Environmental Aquatic Chemistry, CAS, Beijing (China); Barbara Hardy Institute, University of South Australia, South Australia 5095 (Australia); Abate, Dawit [Centre for Water Management and Reuse, School of Natural and Built Environments, University of South Australia, South Australia 5095 (Australia); Pichler, Markus; Bestland, Erick [School of the Environment, Flinders University, Bedford Park, South Australia 5042 (Australia); Chittleborough, David J. [School of Physical Sciences, University of Adelaide, North Terrace, South Australia 5005 (Australia); Fleming, Nigel [South Australian Research and Development Institute, P.O. Box 397, Adelaide, SA 5000 (Australia); Cohen, Jonathan; Liffner, Joel [Centre for Water Management and Reuse, School of Natural and Built Environments, University of South Australia, South Australia 5095 (Australia); Drikas, Mary [Centre for Water Management and Reuse, School of Natural and Built Environments, University of South Australia, South Australia 5095 (Australia); Australian Water Quality Centre, SA Water Corporation, 250 Victoria Square, Adelaide, South Australia 5000 (Australia); State Key Laboratory for Environmental Aquatic Chemistry, CAS, Beijing (China)

    2015-10-01

    The influence of vegetation and soil texture on the concentration and character of dissolved organic matter (DOM) present in runoff from the surface and sub-surface of zero order catchments of the Myponga Reservoir-catchment (South Australia) was investigated to determine the impacts of catchment characteristics and land management practices on the quality of waters used for domestic supply. Catchments selected have distinct vegetative cover (grass, native vegetation or pine) and contrasting texture of the surface soil horizon (sand or clay loam/clay). Water samples were collected from three slope positions (upper, middle, and lower) at soil depths of ~ 30 cm and ~ 60 cm in addition to overland flows. Filtered (0.45 μm) water samples were analyzed for dissolved organic carbon (DOC) and UV–visible absorbance and by F-EEM and HPSEC with UV and fluorescence detection to characterize the DOM. Surface and sub-surface runoff from catchments with clay soils and native vegetation or grass had lower DOC concentrations and lower relative abundances of aromatic, humic-like and high molecular weight organics than runoff from sandy soils with these vegetative types. Sub-surface flows from two catchments with Pinus radiata had similar DOC concentrations and DOM character, regardless of marked variation in surface soil texture. Runoff from catchments under native vegetation and grass on clay soils resulted in lower DOC concentrations and hence would be expected to have lower coagulant demand in conventional treatment for potable water supply than runoff from corresponding sandy soil catchments. However, organics in runoff from clay catchments would be more difficult to remove by coagulation. Surface waters from the native vegetation and grass catchments were generally found to have higher relative abundance of organic compounds amenable to removal by coagulation compared with sub-surface waters. Biophysical and land management practices combine to have a marked influence on

  7. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household o...

  8. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  9. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax su...

  10. Closing a loop: substance flow analysis of nitrogen and phosphorus in the rainbow trout production and domestic consumption system in Finland.

    Science.gov (United States)

    Asmala, Eero; Saikku, Laura

    2010-03-01

    Ongoing eutrophication is changing the Baltic Sea ecosystem. Aquaculture causes relatively small-scale nutrient emissions, but local environmental impact may be considerable. We used substance flow analysis (SFA) to identify and quantify the most significant flows and stocks of nitrogen (N) and phosphorus (P) related to rainbow trout aquaculture in Finland. In 2004-2007, the input of nutrients to the system in the form of fish feed was 829 t N year(-1) and 115 t P year(-1). Around one-fifth of these nutrients ended up as food for human consumption. Of the primary input, 70% ended up in the Baltic Sea, directly from aquaculture and indirectly through waste management. The nutrient cycle could be closed partially by using local fish instead of imported fish in rainbow trout feed, thus reducing the net load of N and P to a fraction.

  11. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

    Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The introduction of a modern value added tax system (goods and services tax) was a part of the overall tax reform package. This paper examines h...

  12. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

    @@ After half a year's gestation and adjustment, the State Administration of Taxation finally set new tax rate of petroleum resources. Notification issued by the Ministry of Finance and the State Administration of Taxation said the petroleum resources tax standard would be lifted nationwide, after the tax rate adjustment, tax on crude oil would be increased to RMB 14-30 yuan per ton and that on natural gas to RMB 7-15 yuan per thousand cubic meters. The new tax rate has been effective nationwide since July 1.

  13. Are female CFOs less tax aggressive? Evidence from tax aggressiveness

    OpenAIRE

    Francis , Bill B; Hasan, Iftekhar; Wu,Qiang; YAN Meng

    2014-01-01

    This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as comp...

  14. New Farmland Occupation Tax Allows No Foreign Companies Exempted

    Institute of Scientific and Technical Information of China (English)

    James H.Zhao

    2008-01-01

    @@ Farmland occupation tax that went into effect as early as in 1987 iS found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile production or and any industrial production for the good of foreign investors finishes with the start of the new year.All domestic and foreign companies are in the list of tax payers with the new Interim Regulations.The source from the State Administration of Taxation reveals the details in an interview.

  15. Employment and productivity: The role of the tax wedge

    Directory of Open Access Journals (Sweden)

    Andrea FESTA

    2015-11-01

    Full Text Available After the economic crisis, many countries aim at reducing unemployment and foster productivity. To address these issues one of the most common policy indications recommends lowering the tax wedge on labour in order to increase employment and growth. As a consequence, a review of the empirical studies focused on the relation between tax wedge, employment and productivity is an useful and demanding exercise, especially in those European countries where the topic is on the front page of the domestic policy debate because the productivity growth is low and the tax wedge on labour is high.

  16. The replacement of payroll tax by a tax on revenues: A study of sectorial impacts on the Brazilian economy

    Directory of Open Access Journals (Sweden)

    Wilton Bernardino da Silva

    2015-01-01

    Full Text Available A topic of current research in discussion about the Brazilian economy is the exemption from payroll taxes, which aims to stimulate competitiveness of the firms, boosting economic growth. This topic was introduced in Brazil by new laws that proposed replacing the payroll tax with a new tax on revenues. The payroll tax rate of 20% was replaced by a tax rate of 1% or 2% on revenue. This change has been applied primarily in labor-intensive economic sectors. In this paper, a neoclassical model was used to evaluate some sectoral impacts of these tax changes. The results show positive effects of this reform, among them, the increase in aggregate consumption and capital stock. Employment also grows in the labor-intensive sector. However, under a government revenue neutral scenario, these effects are almost completely lost, which shows some evidence about the low efficiency of these reforms.

  17. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  18. How do inequality affect tax morale in Latin America and Caribbean?

    National Research Council Canada - National Science Library

    Mariana Gerstenbluth; Natalia Melgar; Juan Pablo Pagano; Máximo Rossi

    2013-01-01

    .... The objective is to analyze how country performance determines tax morale. To do so, four probit models are estimated using Gini index, Transparency International Corruption Perception Index and Gross Domestic Product per capita (GDPpc...

  19. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  20. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

    The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are which tax ...

  1. Spatial decoupling of agricultural production and consumption: quantifying dependences of countries on food imports due to domestic land and water constraints

    Science.gov (United States)

    Fader, Marianela; Gerten, Dieter; Krause, Michael; Lucht, Wolfgang; Cramer, Wolfgang

    2013-03-01

    In our globalizing world, the geographical locations of food production and consumption are becoming increasingly disconnected, which increases reliance on external resources and their trade. We quantified to what extent water and land constraints limit countries’ capacities, at present and by 2050, to produce on their own territory the crop products that they currently import from other countries. Scenarios of increased crop productivity and water use, cropland expansion (excluding areas prioritized for other uses) and population change are accounted for. We found that currently 16% of the world population use the opportunities of international trade to cover their demand for agricultural products. Population change may strongly increase the number of people depending on ex situ land and water resources up to about 5.2 billion (51% of world population) in the SRES A2r scenario. International trade will thus have to intensify if population growth is not accompanied by dietary change towards less resource-intensive products, by cropland expansion, or by productivity improvements, mainly in Africa and the Middle East. Up to 1.3 billion people may be at risk of food insecurity in 2050 in present low-income economies (mainly in Africa), if their economic development does not allow them to afford productivity increases, cropland expansion and/or imports from other countries.

  2. "Domestic violence".

    Science.gov (United States)

    Davidhizar, Ruth; Giger, Joy Newman

    2002-01-01

    Domestic violence is no respector of persons but may involve spouses or cohabiting adults across all socioeconomic, ethnic, and religious groups. It is no respect or of community. The abuse can be physical, sexual, or emotional/psychological. It can be economic and be demonstrated by neglect. Nursing care for the problem of domestic abuse needs to be directed at primary, secondary, and tertiary prevention. Care for victims and victimizers of domestic violence involves a collaborative relationship with other professionals as well as interagency cross referrals that involve health, welfare, refuge, and judicial protective services.

  3. Weather impact on the electric energy consumption of domestic users; Impacto del clima en el consumo de energia electrica en los usuarios domesticos

    Energy Technology Data Exchange (ETDEWEB)

    Ramos Niembro, Gaudencio; Fiscal Escalante, Raul [Instituto de Investigaciones Electricas, Cuernavaca (Mexico)

    1998-12-31

    It is said that when an energy saving and efficient use of energy program is implemented it must be a business for three: the user, the society and the electric utility. In respect to the user, his decision making is quite simple: is it cheaper or more expensive for me?. Unfortunately in many cases we want a very short return time or the money needed for the initial investment is not available. For instance, and incandescent bulb is several times less expensive than a compact fluorescent lamp, but if we make the calculation on the life-time and on the power consumption reduction of the compact fluorescent lamp, we can conclude that this one is more economic. The benefit for the society can be seen under many different aspects, being the most important the natural resources conservation and the environment. From the stand point of the utility the heavier possible factors are the postponement of the investments and the system reliability. When some of the programs of the Demand Side Management (DSM) are applied, the utilities support or promote non financially profitable but improve their image before the user, on creating a consciousness in the saving and in the efficient use of energy: a short term investment is made and a long term revenue is obtained. For this reason for an optimum selection and implementation the saving and the efficient use of electric energy measures a detailed knowledge of the consumption way is required. In this paper the importance of monitoring the way the different type of users employ the energy in order to make up decisions on DSM programs in many different scenarios: cities, type of users, income level, etc. is shown. [Espanol] Se dice que cuando se implementa un programa de ahorro y uso eficiente de la energia electrica, debe ser negocio para tres: el usuario, la sociedad y la empresa electrica. En lo que respecta al usuario, su toma de decision es muy simple: me resulta mas barato o mas caro. Desafortunadamente en muchos de los casos

  4. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

    In June 1993, the new Danish coalition government introduced a comprehensive tax reform that includes a substantial package of new green taxes. The tax reform, which became effective on 1 January 1994, will gradually phase in new green taxes worth approximately 12 billion DKK (1.6 billion ECU) to substitute for decreased income taxes.

  5. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

  6. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and......, thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  7. Impact of Maryland's 2011 alcohol sales tax increase on alcoholic beverage sales.

    Science.gov (United States)

    Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H

    2016-07-01

    Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. We aimed to assess the effects of Maryland's July 1, 2011 three percentage point increase in the alcohol sales tax (6-9%) on beverage-specific and total alcohol sales. Using county-level data on Maryland's monthly alcohol sales in gallons for 2010-2012, by beverage type, multilevel mixed effects multiple linear regression models estimated the effects of the tax increase on alcohol sales. We controlled for seasonality, county characteristics, and national unemployment rates in the main analyses. In the 18 months after the tax increase, average per capita sales of spirits were 5.1% lower (p sales were 3.2% lower (p sales were 2.5% lower (p sales trends in the 18 months prior to the tax increase. Overall, the alcohol sales tax increase was associated with a 3.8% decline in total alcohol sold relative to what would have been expected based on sales in the prior 18 months (p increased alcohol sales taxes may be as effective as excise taxes in reducing alcohol consumption and related problems. Sales taxes also have the added advantages of rising with inflation and taxing the highest priced beverages most heavily.

  8. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with increasing returns to scale, and who can shape the risk profile of their income as they see fit. Scale economies in avoidance imply that optimal taxation is regressive at th...

  9. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    -shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias...... and that easy-to-interpret facts are needed to de-bias voters....

  10. Tax planning and tax planning effectiveness in SMEs

    OpenAIRE

    Andries, Kathleen; Cools, Martine; Van den Abbeele, Alexandra; Van Uytbergen, Steve

    2012-01-01

    This study documents to what extent small and medium sized enterprises (henceforth SMEs) are effectively planning their taxes, the determinants of the tax planning process and how the tax planning process influences outcome measures such as effective tax rates. We draw on the upper echelons theory to investigate whether the characteristics of the finance manager determine the likelihood of planning taxes in SMEs. Our study uses the semi-experimental setting of the Belgian Tax Reform in 2...

  11. The Political Economy of Sales Taxes and Sales Tax Exemptions

    OpenAIRE

    Andreea Militaru; Thomas Stratmann

    2014-01-01

    We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for the hypothesis that there is an equilibrium relat...

  12. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  13. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

    Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack ...

  14. Gasoline Taxes and Consumer Behavior

    OpenAIRE

    Li, Shanjun; Linn, Joshua; Muehlegger, Erich J.

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer behavior as distinct from tax-exclusive gasoline prices. Our analysis shows that a 5-cent tax increa...

  15. Cracking the Consumption Nut

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Increasing domestic consumption has become a hot topic filtering through various economic circles in China.In the aftermath of the global financial crisis,the call has gone out to emphasize consumption and downplay saving among people in the international community.Xia Bin,Director General of the Research Institute of Finance of the Development Research Center of the State Council,made 10suggestions in the Economic Information Daily to achieve this goal.

  16. The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options

    OpenAIRE

    Chiumya, Chiza

    2007-01-01

    This study looks at the dynamics of the Parallel Economy. I estimate the size of the Parallel Economy in Malawi and its relationship with Tax Revenues. The Parallel Economy in Malawi was 12.3%, 23.1% and 17.3% of GDP in the 1970s, 1980s, and 1990s respectively. Income Taxes were a major driver of the Parallel Economy as compared to Import and Consumption Taxes. An increase in Tax Revenue led to an increase in the Parallel Economy and a decrease in tax Revenue led to a decrease in the Parallel...

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...... in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87...

  18. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

    Full Text Available In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.

  19. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

    The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates.

  20. Domestic Dynamics

    OpenAIRE

    T.J. Pempel

    2013-01-01

    In the wake of major domestic and international changes, most especially the end of the Cold War and 9/11 for all, but additionally the collapse of the asset bubble in Japan and the transition from military authoritarianism to democratization in the ROK and Taiwan, all of the countries in question saw sharply divided domestic coalitions pressing for often diametrically opposed courses in national security and foreign policy. This brief begins by noting the limits of classical realist inte...

  1. State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

    Science.gov (United States)

    Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

    2008-07-01

    Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

  2. Energy optimisation of domestic refrigerators

    DEFF Research Database (Denmark)

    Jakobsen, Arne; Rasmussen, Bjarne D.

    1998-01-01

    This paper describes the main results of a research project with the objective of reducing the energy consumption of domestic refrigerators by increasing the efficiency of the refrigeration system. The improvement of the system efficiency was to be obtained by:1) Introducing continuous operation...

  3. Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

    Science.gov (United States)

    Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

    2015-08-01

    To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

  4. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  5. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Many companies are reluctant to donate to charities, largely because of the government's tax policies While there are more than 10 million government-registered companies in China, a recent survey found that fewer than 100,000 of them have any record of making charitable contributions, with many experts citing the country's tax

  6. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

      China's 2,600-year-old agricultural tax will be rescinded as of Jan. 1,2006, after China's top legislature voted on December 27 to adopt a motion on the regulations revoking the agricultural tax.……

  7. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  8. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  9. Food Taxes: How Likely Are Likely Effects?

    Directory of Open Access Journals (Sweden)

    Ignaas Devisch

    2013-01-01

    complexity of real world consumption strategies (5. Obese groups, for instance, respond less to changes in price relative to people with healthy weights, to mention only one aspect (6. Others warn us that, despite the evidence, the decrease of consumption of SSBs, the testing effect is often weak (7.Though a potential means to counter health problems, often food taxes discriminate because they are equal for all. The difficulty of food taxes is that they tax on consumption while overconsumption often is the problem, next a complete lack of physical activity. Of course, some food has almost no nutritional value, but we should also think of for instance a marathon runner: he or she needs SSBs to recover from many miles. Why should someone with a healthy lifestyle be discriminated? And if we exclude sports drinks from the taxes, then we have a perfect substitution for SSBs, a problem Block and Willett seem to minimalize.If I referred to taxes as a new holy grail, I particularly had in mind the recent initiatives in many European countries, where food taxes are used to solve state deficits. Taxes can only be introduced when all other strategies have failed. Next to prevention and education—which are still underused means to tackle health problems—, e.g. offering a systematic alternative to SSBs (free tap water is a serious option when it comes down to rather isolated environments such as schools, offices, etc (8. Evidently, when based in strong evidence and implemented in a socially non-discriminative way, taxes on SSBs could be of help as just one measure in the global fight against non-communicable diseases.

  10. Commentary: Soda taxes, obesity, and the shifty behavior of consumers.

    Science.gov (United States)

    Edwards, Ryan D

    2011-06-01

    Rising obesity is a threat to public health, and taxing sugar-sweetened beverages (SSBs) in order to reduce consumption and thus caloric intake could be a viable policy response. But raising the price of SSB calories will raise the quantity demanded of relatively cheaper calories, and net effect on obesity is unclear. I review the evidence on shifting calorie demand and discuss the viability of soda taxes to achieve improvements in public health.

  11. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  12. Domestic Violence

    Directory of Open Access Journals (Sweden)

    Lapierre, Simon

    2009-12-01

    Full Text Available Since the 1960s, there has been growing awareness regarding the issue of domestic violence as a form of violence against women, which has been largely influenced by the work of feminist activist and scholars in North America and Europe (Dobash and Dobash 1992. Other terms have been used to describe the same phenomenon, including domestic abuse, spousal abuse, wife battering, marital violence, intimate partner violence. Though there is no doubt that this problem has existed for much more than five decades, the tendency to label it as ‘private matters’ or ‘marital disagreements’ has obscured the reality of women living with abuse in their home. At a general level, domestic violence can be defined as the means used by a man in order to assert his control and domination over his intimate partner, whether they are married or not (Mullender 1996. It can involve incidents of physical and sexual violence, as well as verbal, psychological and financial abuse. Though some of its manifestations may be associated with particular cultural or religious groups – e.g. forced marriage and honour killing in South-Asian communities – domestic violence affects women from all classes and backgrounds.

  13. Research on the impact factors of domestic old people' s tourism consumption through multiple stepwise regression analysis%老年游客旅游决策影响因素之多元逐步回归分析

    Institute of Scientific and Technical Information of China (English)

    章杰宽

    2011-01-01

    作者历时2个多月,在大量走访以及问卷调查的基础之上,着重研究分析了影响国内老年游客旅游消费行为的众多因素,并运用多元逐步回归分析方法研究了各因素对老年人旅游消费行为的影响程度。结论显示,影响老年人旅游行为的主要有13个因素,其中老年人的收入水平、旅游地景点的吸引力是影响老年人旅游行为——旅游次数、旅游停留时间和旅游日消费额的共同因素,而收入水平最为关键。%As our country population aging advancement is more and more obvious, the old tourist industry is rapidly becoming an important part of the tour market. Experience and theory of tourism behavior have shown that travel frequency, residence time and amount of tourism consumption are the main indicators to measure the attractiveness of a tourism destination. This paper makes an empirical study through questionnaires among the old tourists located in 12 main tourist attractions in Xi' an. Based on 800 questionnaires, this paper emphatically analyses the influencing factors of the domestic old tourists' consumption behavior and employs the multiple stepwise regression analysis to have studied the affecting degree of every factor. Results conclude that 13 main factors affect the travel behavior of older people; they are physical condition, income, attitude of tourism, spouse, attitude of sons and daughters, related groups, tourism prices, distance, security, climatic conditions, food and accommodation, transport and tourism attraction. Among these factors, income and tourism attraction are the common factors affecting old tourists' travel frequency, residence time, amount of consumption per day. Specifically, the old tourists' travel frequency is directly proportional to income, attitude of tourism, attitude of sons and daughters, physical condition, tourism attraction and is inversely proportional to distance. The old tourists' residence

  14. Less Earn, More Consumption?

    Institute of Scientific and Technical Information of China (English)

    Bai Ming

    2010-01-01

    @@ Promoting consumption is a wise move to deal with the international financial crisis Since the international financial crisis broke out in second half of 2008, China had adjusted its macro-economic policies accordingly. Against an unfavorable economic environment,Chinese government decisively determined to "expand domestic demand" in order to "guarantee economic growth" just at the moment the crisis began.

  15. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes i...

  16. Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

    Full Text Available The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305 employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor. Normal 0 false false false EN-US X-NONE AR-SA

  17. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.

    Science.gov (United States)

    Mosher, James F; Adler, Sabrina S; Pamukcu, Aysha M; Treffers, Ryan D

    2017-03-01

    Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent. The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.

  18. Research of Tianjin's future water consumption

    Science.gov (United States)

    Shen, Yinhe

    2017-03-01

    Water shortage has been a great issue in nowadays. Thus, the prediction of future water consumption situation in an area appears especially important. The water demand includes industrial water, agricultural water and domestic water. The paper take Tianjin, China as the study object to predict the Tianjin's water consumption in future 15 years. To get more accurate result, we use Grey Forecasting Model, to get the correlation degree between water consumption, domestic water consumption, industrial water consumption and agricultural water consumption, we successfully figure out the water demand in 2030 will be 2.47 billion cubic meters.

  19. Excise tax avoidance: the case of state cigarette taxes.

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes.

  20. Control challenges in domestic heating systems

    DEFF Research Database (Denmark)

    Thybo, Honglian; Larsen, Lars F. S.; Weitzmann, Peter

    2007-01-01

    The objective of this paper is to analyze domestic heating applications and identify unfavorable building constructions and control challenges to be addressed by high performance heating control systems. Heating of domestic houses use a large amount of the total energy consumption in Scandinavia....... Hence the potential of reducing energy consumption by applying high performance control is vast. Indoor climate issues are becoming more in focus, which also leads to a demand for high performance heating systems. The paper presents an analysis of how the building elements of today's domestic houses...

  1. Price and consumption of tobacco

    OpenAIRE

    Virendra Singh; Bharat Bhushan Sharma; Puneet Saxena; Hardayal Meena; Daya Krishan Mangal

    2012-01-01

    Background: It is thought that price increase in tobacco products leads to reduced consumption. Though many studies have substantiated this concept, it has not been well studied in India. Recently, price of tobacco products was increased due to ban on plastic sachets of chewing tobacco and increased tax in Rajasthan. This study was designed to evaluate the effect of price rise on overall consumption of tobacco in Jaipur city, Rajasthan. Materials and Methods: This study was carried out in Jai...

  2. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consultancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 percent of them said it was and 17.51 percent were not sure. The survey also shows 52.6 percent of the respondents thought affluent Americans’ giving of money to charity was related to inheritance tax.

  3. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...... biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased....

  4. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased.......Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...

  5. 优化我国税制结构的对策思考——基于调整直接税间接税的分析%Reflections on Optimizing the Structure of Tax System in China —— An Analysis of Adjustment to Direct and Indirect Tax

    Institute of Scientific and Technical Information of China (English)

    罗红

    2011-01-01

    通过直接税与间接税的配比,针对我国现行税制结构的不合理进行了分析,间接税方面:商品和劳务流转领域两税并存,导致了产业之间的税负不均衡;间接税过多,加重了消费者的税收负担;间接税偏高,容易引发大量的消费外移,不利于扩大内需。直接税方面:个人所得税小修小补,框架上没有根本突破,制度上没有实质的变革;个人房产持有环节缺失,加剧了财产贫富差距。并对进一步优化税制结构的思路、难点提出了对策建议:一是通过改革流转税,降低间接税;二是推进直接税建设,充分发挥税收调节分配的作用。%Through the proportioning between the direct taxation and indirect taxation, irrationality of the current tax system structure is analyzed. In the indirect taxation aspects, goods and labour services tax coexist in the circulation field, which leads to the disequilibrium of tax burden among industries. Excessive indirect taxation could cause tax overburden for consumers. Heavier than desirable indirect taxation could cause a large amount of consumption to move overseas, which goes against boosting domestic demand. In the direct taxation aspects, individual income tax policy has only been modified a little. Actually, its framework hasn' t been broken through at all and there has been no substantial reform in the system. Due to the tax deficiency of individual holding of real estate, the property gap between the rich and the poor is becoming wider. Some countermeasures and suggestions on the optimization of tax structure are put forward here, such as reducing the indirect taxation by the reform of turnover tax, boosting the construction of direct taxation and fully taking advantage of the adjustment and distribution function of tax.

  6. 我国个人所得税税收遵从影响因素实证分析%On the Tax Compliance Influence factors of Personal Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    熊力; 刘杰

    2012-01-01

      This paper, firstly through the domestic and international relevant tax compliance to the research on the basis of comprehensive review, has been clear about the personal income tax tax compliance research scope and ideas .Through the empirical analysis of the tax individual tax compliance consciousness, individual income tax system, tax law enforcement, and tax individual tax fairness etc factors on the influence of tax compliance. Final y, this paper stands in the Angle of tax col ection and management department, and puts forward some suggestions as perfecting personal income tax system,and reducing the cost of tax policy suggestions.%  本文通过对国内外有关税收遵从的研究进行综合述评的基础上,明确了个人所得税税收遵从的研究范围和思路;通过实证分析了纳税个体的纳税遵从意识、个人所得税的税制、税收执法情况及纳税个体的税收公平感等因素对税收遵从的影响。并从税收征管部门的角度,提出了完善个人所得税税制、减少征税成本的政策建议。

  7. Policy lessons from health taxes: a systematic review of empirical studies.

    Science.gov (United States)

    Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

    2017-06-19

    Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

  8. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

    Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives--significant modifications of the current transfer tax system and a tax on appreciation at death--and conclude that a combination of...

  9. Intertemporal Resource Allocation and Income Tax Evasion Intertemporal Resource Allocation and Income Tax Evasion

    Directory of Open Access Journals (Sweden)

    Osvaldo Schenone

    1992-03-01

    Full Text Available Intertemporal Resource Allocation and Income Tax Evasion The discrimination again a saving, in favour of present consumption, due to the income tar has been studied, at least, since the late thirties and was mentioned by John Stuart Mill more than a century ago.This paper is concerned with the effect of evading such a tax on the discrimination against savings and capital accumulation. In particular, we want to study a situation in which the probability of detecting an evader is an increasing function of his accumulated evasion in the past. This is consistent with the tax authorities being stricter in the control of taxpayers with a relatively high net wealth, with respect lo the incomes declared.

  10. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  11. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  12. Real Property Tax - 2016

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  13. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance...... quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries less likely to be tax havens – even as governance quality is increased. Thus it is crucial to consider the interaction...... between institutions and social capital, since the same governance institutions have a different impact on the tax haven propensity for countries with different social capital....

  14. Gross Sales Tax Collections

    Data.gov (United States)

    City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

  15. Real Property Tax Rates

    Data.gov (United States)

    Montgomery County of Maryland — The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value...

  16. On the Views of Carbon Tax in Korea

    Directory of Open Access Journals (Sweden)

    Heon G. Kim

    2008-01-01

    Full Text Available To comply with the UNFCCC agreement, many countries are expected to make efforts to reduce the greenhouse gas emission level down to 1990 by the year of 2012. The agreement is intended to reduce the consumption of fossil fuel that causes the greenhouse effect. The global warming has been accelerated by the greenhouse effect resulted from the CO2 emission and has become a serious global issue requiring a fundamental solution. Many environmentalists regard the carbon tax imposition on fossil fuel consumption as an efficient measure to reduce the greenhouse gas, i.e., CO2. Environmentalists and scholars in Korea are generally showing positive attitudes toward this tax scheme.

  17. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

    The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for build...

  18. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Science.gov (United States)

    2010-04-01

    ... effectively connected taxable income. 1.1446-1 Section 1.1446-1 Internal Revenue INTERNAL REVENUE SERVICE... Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income. (a) In general. If a domestic or...

  19. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

    Multinational corporations come under scrutiny for alleged tax dodging The issue of taxation seems to be a dry,technical subject.But it is one that people can get extremely emotional about,as some major corporations in Europe and North America have discovered recently.Since the global financial crisis broke out in 2008,the issue of taxes that corporations pay has become a sensitive one.In Europe and

  20. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consul-tancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 per-cent of them said it was and 17.51 percent were not sure.

  1. Nonpoint Source Pollution Taxes and Excessive Tax Burden

    Energy Technology Data Exchange (ETDEWEB)

    Karp, L. [Department of Agricultural and Resource Economics, University of California, 207 Giannini Hall, Berkeley, CA 94720 (United States)

    2005-06-01

    If a regulator is unable to measure firms individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions.

  2. Carbon tax, a socially regressive tax? True problems and false debates; Taxe carbone, une mesure socialement regressive? Vrais problemes et faux debats

    Energy Technology Data Exchange (ETDEWEB)

    Combet, E.; Ghersi, F.; Hourcade, J.Ch

    2009-01-15

    This paper aims at clearing up misunderstandings about the distributive impacts of carbon taxes, which proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between partial equilibrium analyses, which are close to the agents' perception of the costs of taxation and general equilibrium analyses, which better capture its ultimate consequences. It shows that the real impact on households' income inequality is not mechanically determined by the initial energy budgets and their flexibility but also depends upon the recycling modes of the tax revenues and their general equilibrium effects. The comparison of five tax-recycling schemes highlights the existence of trade-off between maximizing total consumption, maximizing the consumption of the low-income classes and reducing income inequality. (authors)

  3. Economic and public health impact of 2007-2010 tobacco tax increases in Ukraine.

    Science.gov (United States)

    Ross, Hana; Stoklosa, Michal; Krasovsky, Konstantin

    2012-07-01

    To evaluate the impact of the dynamic 2007-2010 tobacco tax policy in Ukraine on cigarette prices, cigarette consumption, tobacco tax revenue and the tobacco industry's price strategy. Using data on cigarette sales, cigarette prices, income and tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle-Granger procedure. The point price elasticity estimate is data sensitive and ranges from -0.11 to -0.62, centring around -0.32. The regression model estimates a long-run price elasticity of -0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the tobacco industry's price strategy from one of shielding consumers from the impact of smaller tax hikes in 2007-2008, to one of increasing industry net-of-tax prices, after recent, larger tax increases. The higher real tobacco excise taxes of 2009 and 2010 have significantly reduced tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/taxes to keep pace with inflation and income growth for this impact to be sustained.

  4. The Property Tax as a Tax on Value: Deadweight Loss

    OpenAIRE

    Richard Arnott; Petia Petrova

    2002-01-01

    Consider an atomistic developer who decides when and at what density to develop his land, under a property value tax system characterized by three time-invariant tax rates: tv, the tax rate on pre-development land value; ts, the tax rate on post development residual site value; and tk, the tax rate on structure value. Arnott (2002) identified the subset of property value tax systems which are neutral. This paper investigates the relative efficiency of four idealized, non-neutral property valu...

  5. How Regressive Are Indirect Taxes? A Microsimulation Analysis for Five European Countries

    Science.gov (United States)

    Decoster, Andre; Loughrey, Jason; O'Donoghue, Cathal; Verwerft, Dirk

    2010-01-01

    Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security…

  6. Factores psicosociales relacionados con el consumo doméstico de agua en una región semidesértica Psychosocial factors associated with domestic water consumption in a semidesert region

    Directory of Open Access Journals (Sweden)

    Rocío Haydee Arreguín-Moreno

    2009-08-01

    Full Text Available OBJETIVO: Analizar los factores psicosociales que intervienen en el consumo doméstico del agua en Hermosillo, Sonora, región del noroeste de México caracterizada por ser semidesértica. Para ello se trabajó con una muestra seleccionada de forma intencional de 198 personas (79 hombres y 119 mujeres de una institución de educación superior, con base en las teorías de la acción razonada y la autoeficacia. MATERIAL Y MÉTODOS: Se aplicó una escala que incluyó los factores psicosociales analizados, con opciones tipo Likert. RESULTADOS: La media de edad fue de 35 años. La relación entre los factores fue positiva y moderada, en particular entre intención-norma, creencias-intención, creencias-autoeficacia, actitud-intención, actitud-autoeficacia y autoeficacia-intención. CONCLUSIÓN: Si bien las características de la muestra no permiten generalizar resultados, el estudio muestra la utilidad de los factores psicosociales analizados y sugiere la posibilidad de incorporarlos en programas educativos para el cuidado del agua en el hogar.OBJECTIVE: To analyze psychosocial factors related with domestic water consumption in Hermosillo, Sonora, a semidesert region in northwestern Mexico. An intentionally selected sample of 198 people (79 men and 119 women from a higher education institution was used to evaluate the theories of rational action and self-efficacy. MATERIAL AND METHODS: A scale with the psychosocial factors to be analyzed and Likert-type items was applied. RESULTS: The age mean was 35 years old. A positive moderate association was found between the diverse factors, particularly between intention-norm, beliefs-intention, beliefs-self-efficacy, attitude-intention, attitude-self-efficacy, and self-efficacy-intention. CONCLUSIONS: Despite the fact that the sample characteristics do not allow results to be generalized, the study shows the usefulness of the psychosocial factors that were analyzed and suggests the possibility of including

  7. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions in attracting capital (investors by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont. Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative effects. Positive effects worth mentioning are the following: 1. control of power, 2. innovations, and 3. incentives. However, negative effects, embodied in "unfair tax competition", provoke a range of unwanted and important distortions in international trade. All of them arise from requirements and wants of tax payers (especially companies to minimize or evade their tax obligations, on the one hand, as well as.

  8. Tax on sugar sweetened beverages in Spain.

    Science.gov (United States)

    Ortún, Vicente; G López-Valcárcel, Beatriz; Pinilla, Jaime

    2016-10-13

    This article provides a critical review about the challenges that taxes on sugary drinks as an instrument of health policy must face to reverse the trend of the current epidemics of obesity. We analyzed the experiences of the leading countries, particularly Mexico, and reflect on the counterweight exerted by the industry against obesity policies, and on the power of lobbyists. Those tax policies for public health have to overcome the enormous strength of the industry, which is exerted in several-science and research, brand reputation, influence on regulators-levels. We suggest that a specific tax on sugary drinks has enough potential to reduce noncommunicable diseases and risk -diabetes, Hypertriglyceridemia, hyperholesterolemia LDL, hypertension- via reduced consumption thanks to the high price elasticity of those drinks. Furthermore, the effects are amplified even in the medium term, once established new habits to healthier eating. These taxes could encourage business innovation without inflicting costs of lost jobs and contribute to reducing the social gradient in obesity.

  9. Why fat taxes won't make us thin.

    Science.gov (United States)

    Cornelsen, Laura; Green, Rosemary; Dangour, Alan; Smith, Richard

    2015-03-01

    Increasing prevalence of overweight and obesity has led policy-makers to consider health-related taxes to limit the consumption of unhealthy foods and beverages. Such taxes are currently already in place in countries in Europe (e.g. Hungary, France and Finland) and in various states in the USA. Although these taxes are possibly efficient in reducing by a small amount the consumption of targeted products if the tax is fully transmitted to the consumer, there is too little available evidence on what will be consumed instead and whether these food substitutions undermine the hoped-for health benefits of the tax. We also know very little on how the food supply side will respond and what overall impact this will have. Without a proper appreciation of the potential indirect impacts we do not know the overall impact of taxes foods on unhealthy foods and beverages and further that there is a very real possibility that they may not be beneficial for health after all. © The Author 2014. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  10. The popularity of domestic cultural products: cross-national differences and the relation to globalization

    NARCIS (Netherlands)

    Bekhuis, H.

    2013-01-01

    This dissertation addressed the popularity of domestic cultural consumption. It aimed at describing and explaining the extent to which the popularity of domestic cultural consumption differs between countries and over time. We studied the popularity of domestic versus foreign film productions, the p

  11. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  12. Obesity prevention strategies: could food or soda taxes improve health?

    Science.gov (United States)

    Encarnação, R; Lloyd-Williams, F; Bromley, H; Capewell, S

    2016-03-01

    Evidence shows that one of the main causes for rising obesity rates is excessive consumption of sugar, which is due in large part to the high sugar content of most soda and juice drinks and junk foods. Worryingly, UK and global populations are consuming increasing amounts of sugary drinks and junk foods (high in salt, sugar and saturated fats). However, there is raised public awareness, and parents in particular want something to be done to curb the alarming rise in childhood obesity. Population-wide policies (i.e. taxation, regulation, legislation, reformulation) consistently achieve greater public health gains than interventions and strategies targeted at individuals. Junk food and soda taxes are supported by increasing evidence from empirical and modelling studies. The strongest evidence base is for a tax on sugar sweetened beverages, but in order to effectively reduce consumption, that taxation needs to be at least 20%. Empirical data from a number of countries which have implemented a duty on sugar or sugary drinks shows rapid, substantial benefits. In the UK, increasing evidence from recent scientific reports consistently support substantial reductions in sugar consumption through comprehensive strategies which include a tax. Furthermore, there is increasing public support for such measures. A sugar sweetened beverages tax will happen in the UK so the question is not 'If?' but 'When?' this tax will be implemented. And, crucially, which nation will get there first? England, Ireland, Scotland or Wales?

  13. Taxes to influence energy use in road transportation in Australia

    Directory of Open Access Journals (Sweden)

    Pearce Prafula

    2017-01-01

    Full Text Available The desire to achieve a shift towards renewable energy will be difficult to achieve without a change in the energy use in road transportation in Australia. The transport sector in Australia is heavily reliant on oil and is responsible for contributing 18.1%, of Australia's annual greenhouse gas emissions. This paper examines the current Australian tax policy and its inability to make an impact on transport choices that would reduce energy use and emissions and promote alternative energy use. Some of the current taxes such as the luxury car tax can be singled out as a tax that has passed its “use-by” date. The paper explores how the Australian Government can use targeted taxation measures in order to encourage the purchase of low energy consumption and low-emission vehicles, reduce the number of registered cars on Australian roads and control the use of cars as a means of personal transportation. A comprehensive tax measure suggested in this paper is the luxury energy tax based on the premise that energy use in transportation is a luxury and should be taxed appropriately in order to curb its use and bring about a behaviour change in the choice and usage of motor vehicles.

  14. Global progress and backsliding on gasoline taxes and subsidies

    Science.gov (United States)

    Ross, Michael L.; Hazlett, Chad; Mahdavi, Paasha

    2017-01-01

    To reduce greenhouse gas emissions in the coming decades, many governments will have to reform their energy policies. These policies are difficult to measure with any precision. As a result, it is unclear whether progress has been made towards important energy policy reforms, such as reducing fossil fuel subsidies. We use new data to measure net taxes and subsidies for gasoline in almost all countries at the monthly level and find evidence of both progress and backsliding. From 2003 to 2015, gasoline taxes rose in 83 states but fell in 46 states. During the same period, the global mean gasoline tax fell by 13.3% due to faster consumption growth in countries with lower taxes. Our results suggest that global progress towards fossil fuel price reform has been mixed, and that many governments are failing to exploit one of the most cost-effective policy tools for limiting greenhouse gas emissions.

  15. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  16. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    are strongly confirmed by the case of the Danish waste tax. Thus, we recommend that bureaucratic institutions should coordinate their tax-seeking efforts to maximize budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Such a budget...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

  17. Tax Area Boundaries, Tax districts, Published in 2005, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Hardcopy Maps information as of 2005. It is described as 'Tax districts'. Data by this publisher...

  18. How effective has tobacco tax increase been in the Gambia? A case study of tobacco control

    Science.gov (United States)

    Nargis, Nigar; Manneh, Yahya; Krubally, Bakary; Jobe, Baboucarr; Ouma, Ahmed E Ogwell; Tcha-Kondor, Noureiny; Blecher, Evan H

    2016-01-01

    Objectives The objective of the present study was to evaluate how effective tobacco tax increase has been in increasing price of tobacco products and reducing tobacco consumption in the Gambia. In addition, it tests the hypothesis that tobacco tax revenue grows while tobacco consumption decreases as a result of tax and price increase. Setting The study is designed at the macroeconomic level to examine the import of tobacco products and revenue collected from tobacco taxation in a low-income setting. Participants The participants of this study are the government officials employed in the Ministry of Finance and Economic Affairs (MoFEA), the Gambia and the Gambia Revenue Authority, who are in charge of planning and implementing the tobacco tax policy in the Gambia. Interventions The study includes 2 consecutive interventions in tobacco tax policy in the Gambia. The first intervention was moving the tax base for the uniform specific excise tax on cigarettes from weight to pack of cigarettes in 2013. The second intervention involved increasing the excise and the environmental tax on tobacco products in 2014. Primary and secondary outcome measures The primary outcome measures were the cost, insurance and freight value and the price of tobacco products. The secondary outcome measures included the import of tobacco products and tobacco tax revenue. Results In 2013–2014, the Gambia MoFEA raised the specific excise rate, which increased price, reduced consumption and generated significantly more government revenue from tobacco products. This is a clear evidence of the win-win outcome of raising tobacco tax. In addition, the Gambia has set the example of harmonising tax rates between tobacco products that reduces the substitution between tobacco products. Conclusions The Gambia presents the best practice in tobacco taxation. There is need for documenting more country-specific evidence on the win-win outcome of raising tobacco tax. PMID:27566626

  19. ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Safonova M. F.

    2014-09-01

    Full Text Available In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks

  20. The Danish tax on saturated fat: why it did not survive.

    Science.gov (United States)

    Vallgårda, S; Holm, L; Jensen, J D

    2015-02-01

    Health promoters have repeatedly proposed using economic policy tools, taxes and subsidies, as a means of changing consumer behaviour. As the first country in the world, Denmark introduced a tax on saturated fat in 2011. It was repealed in 2012. In this paper, we present arguments and themes involved in the debates surrounding the introduction and the repeal. An analysis of parliamentary debates, expert reports and media coverage; key informant interviews; and a review of studies about the effects of the tax on consumer behaviour. A tax on saturated fat had been suggested by two expert committees and was introduced with a majority in parliament, as a part of a larger economic reform package. Many actors, including representatives from the food industry and nutrition researchers, opposed the tax both before and after its introduction, claiming that it harmed the economy and had no positive influence on health, rather the contrary. Few policy actors defended the tax. Public health had a prominent role in the politicians' arguments for introducing the tax but was barely mentioned in the debate about the repeal. Shortly after the repeal of the tax, research was published showing that consumption of saturated fat had declined in Denmark. The analysis indicates that the Danish tax on fat was introduced mainly to increase public revenue. As the tax had no strong proponents and many influential adversaries, it was repealed. New research indicates that the tax was effective in changing consumer behaviour.

  1. TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE

    Directory of Open Access Journals (Sweden)

    MURA PETRU-OVIDIU

    2015-03-01

    Full Text Available In this paper, we investigate the impact of tax composition on economic growth, based on a panel-model approach. The dataset includes six East-European countries and covers the period 1995-2012. Specifically, the study explores the relative impact of different components of tax revenue (direct and indirect tax revenue, as percentage of total tax revenue on economic growth. The paper adds marginally to the empirical literature, showing how the two types of tax revenue influence economic growth in Eastern Europe, under an extended set of economic and sociopolitical control variables. The most important empirical output, for the 6 investigated East-European countries during 1995-2012, suggests that direct taxes are significant and negatively correlated with economic growth, while indirect taxes exert a positive influence on the dependent variable, though insignificant. As for the control variables, it seems that only freedom from corruption and political stability have a significant impact on economic growth. The study suggests that the design of tax systems in Eastern European countries is in accordance with the Commission’s priorities regarding its growth-friendliness. As for policy implications, governments should continue shifting the tax burden away from labour on to tax bases linked to consumption, property, and combating pollution, with potential positive effects both for growth and for fighting against tax evasion.

  2. Analysis of cigarette demand in Argentina: the impact of price changes on consumption and government revenues.

    Science.gov (United States)

    Rodríguez-Iglesias, Germán; Schoj, Verónica; Chaloupka, Frank; Champagne, Beatriz; González-Rozada, Martín

    2017-01-01

    To estimate cigarette demand and to simulate a tax policy targeted to reduce tobacco consumption. Demand was estimated using a vector error correction model. Simulation exercises present the impact of a tax increase on consumption and revenues. Changes in real income and the real price of cigarettes affect the demand for cigarettes in Argentina. The long term price elasticity is 0.279 (a 10% increase in real prices reduces cigarette consumption by 2.79% per quarter) and the long term income elasticity is 0.411 (a 10% increase in real income raises consumption by 4.11% per quarter). Even in a conservative scenario, simulations show that increasing the price of cigarettes by 100% using excise taxes would maximize revenues and reduce cigarette consumption. There is sufficient room to increase taxes, reducing cigarette consumption, while still increasing tax revenues.

  3. Analysis of cigarette demand in Argentina: the impact of price changes on consumption and government revenues

    Directory of Open Access Journals (Sweden)

    German Rodríguez-Iglesias

    2017-01-01

    Full Text Available Objective. To estimate cigarette demand and to simulate a tax policy targeted to reduce tobacco consumption. Materials and methods. Demand was estimated using a vector error correction model. Simulation exercises present the impact of a tax increase on consumption and revenues. Results. Changes in real income and the real price of cigarettes affect the demand for cigarettes in Argentina. The long term price elasticity is 0.279 (a 10% increase in real prices reduces cigarette consumption by 2.79% per quarter and the long term income elasticity is 0.411 (a 10% increase in real income raises consumption by 4.11% per quarter. Even in a conservative scenario, imulations show that increasing the price of cigarettes by 100% using excise taxes would maximize revenues and reduce cigarette consumption. Conclusion. There is sufficient room to increase taxes, reducing cigarette consumption, while still increasing tax revenues.

  4. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

    This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real–world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discu...

  5. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  6. Product market integration, tax distortions and public sector size

    DEFF Research Database (Denmark)

    Andersen, Torben M.; Sørensen, Allan

    The implications of product market integration for public sector activities (transfers and public consumption) are considered in a standard setting. The analysis supports that a larger public sector (higher tax rate) tends to increase wages and worsen wage competitiveness. However, the implications...... of product market integration for the public sector are far from straightforward. The reason is gains-from-trade effects which tend to increase the tax base and decrease the opportunity costs of public consumption (marginal utility of private consumption falls). It follows that the retrenchment view...... that product market integration inevitable leads to a downward pressure on public sector activities does not get support in a standard setting. A particularly noteworthy finding is that a country with a large public sector (strong preferences for public consumption) may benefit more by integrating...

  7. Taxing Sugar-Sweetened Beverages: Not a “Holy Grail” but a Cup at Least Half Comment on “Food Taxes: A New Holy Grail?”

    OpenAIRE

    Jason Block; Walter Willett

    2013-01-01

    In this commentary, we argue for the implementation of a sugar-sweetened beverage (SSB) tax as a tool to help address the global obesity and diabetes epidemics. Consumption of SSBs has increased exponentially over the last several decades, a trend that has been an important contributor to the obesity and diabetes epidemics. Prior evidence demonstrates that a SSB tax will likely decrease SSB consumption without significantly increasing consumption of other unhealthy food or beverages. Further,...

  8. Domestic violence

    Directory of Open Access Journals (Sweden)

    Kiurski Jasmina

    2003-01-01

    Full Text Available In this article author examines a definition of a family, the role of a family as a social and legal institution as well as state reaction in a situation of mal function of a family. Special attention is given to a definition of a family, its protective function and criminal law in modern legal systems. Author also analyzes recent reform of our legislation firstly new criminal offence (Article 118a of the Criminal Code of Republic of Serbia - Domestic Violence - and its relation to other similar criminal offences. Finally, author gives an overview of up-to-now practice from District and Municipal Prosecutors Offices in Belgrade and suggestions for solving observed problems in implementation of this criminal offence.

  9. Why Property Tax Limitations Won't Limit Everyone's Taxes.

    Science.gov (United States)

    Picus, Larry

    Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

  10. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  11. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  12. 27 CFR 40.231 - Consumption by employees.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Consumption by employees... Products § 40.231 Consumption by employees. A manufacturer of tobacco products may gratuitously furnish tobacco products, without determination and payment of tax, for personal consumption by employees in...

  13. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government. The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.

  14. New Mexico Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  15. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

    Full Text Available The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax

  16. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  17. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  18. Do Foreign Experts Increase the Productivity of Domestic Firms?

    DEFF Research Database (Denmark)

    Malchow-Møller, Nikolaj; Munch, Jakob Roland; Rose Skaksen, Jan

    of domestic firms. Using matched worker-firm data from Denmark and a difference-indifferences matching approach, we then find that firms that hire foreign experts – defined as employees eligible for reduced taxation under the Danish "Tax scheme for foreign researchers and key employees" – both become more...

  19. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  20. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  1. Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution

    NARCIS (Netherlands)

    Ligthart, J.E.; van der Meijden, G.C.

    2010-01-01

    The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open develo

  2. The Portuguese plastic carrier bag tax: The effects on consumers' behavior.

    Science.gov (United States)

    Martinho, Graça; Balaia, Natacha; Pires, Ana

    2017-03-01

    Marine litter from lightweight plastic bags is a global problem that must be solved. A plastic bag tax was implemented in February 2015 to reduce the consumption of plastic grocery bags in Portugal and in turn reduce the potential contribution to marine litter. This study analyzes the effect of the plastic bag tax on consumer behavior to learn how it was received and determine the perceived effectiveness of the tax 4months after its implementation. In addition, the study assessed how proximity to coastal areas could influence behaviors and opinions. The results showed a 74% reduction of plastic bag consumption with a simultaneously 61% increase of reusable plastic bags after the tax was implemented. Because plastic bags were then reused for shopping instead of garbage bags, however, the consumption of garbage bags increased by 12%. Although reduction was achieved, the tax had no effect on the perception of marine litter or the impact of plastic bags on environment and health. The majority of respondents agree with the tax but view it as an extra revenue to the State. The distance to the coast had no meaningful influence on consumer behavior or on the perception of the tax. Although the tax was able to promote the reduction of plastics, the role of hypermarkets and supermarkets in providing alternatives through the distribution of reusable plastic bags was determinant to ensuring the reduction.

  3. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

    After a year of experimental reform on the resource tax ratio in China's western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.It will also change resource tax rates on crude oil and natural gas.

  4. Adverse selection model regarding tobacco consumption

    Directory of Open Access Journals (Sweden)

    Dumitru MARIN

    2006-01-01

    Full Text Available The impact of introducing a tax on tobacco consumption can be studied trough an adverse selection model. The objective of the model presented in the following is to characterize the optimal contractual relationship between the governmental authorities and the two type employees: smokers and non-smokers, taking into account that the consumers’ decision to smoke or not represents an element of risk and uncertainty. Two scenarios are run using the General Algebraic Modeling Systems software: one without taxes set on tobacco consumption and another one with taxes set on tobacco consumption, based on an adverse selection model described previously. The results of the two scenarios are compared in the end of the paper: the wage earnings levels and the social welfare in case of a smoking agent and in case of a non-smoking agent.

  5. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  6. Multinationals, minority ownership and tax-efficient financing structures

    OpenAIRE

    Schindler, Dirk; Schjelderup, Guttorm

    2010-01-01

    This paper presents a theory model that simultaneously accounts for the financing decisions and ownership structure in affiliates of multinational firms. We find that affiliates of multinationals have higher internal and overall debt ratios and lower rental rates of physical capital than comparable domestic firms. We also show that affiliates with minority owners have less debt than wholly owned affiliates and a less tax-efficient financing structure. The latter is due to an externality where...

  7. Firm strategy and consumer behaviour under a complex tobacco tax system: implications for the effectiveness of taxation on tobacco control.

    Science.gov (United States)

    Atuk, Oğuz; Özmen, M Utku

    2017-05-01

    The current tobacco taxation scheme in Turkey, a mix of high ad valorem tax and low specific tax, contains incentives for firms and consumers to change pricing and consumption patterns, respectively. The association between tax structure and price and tax revenue stability has not been studied in detail with micro data containing price segment information. In this study, we analyse whether incentives for firms and consumers undermine the effectiveness of tax policy in reducing consumption. We calculate alternative taxation scheme outcomes using differing ad valorem and specific tax rates through simulation analysis. We also estimate price elasticity of demand using detailed price and volume statistics between segments via regression analysis. A very high ad valorem rate provides strong incentives to firms to reduce prices. Therefore, this sort of tax strategy may induce even more consumption despite its initial aim of discouraging consumption. While higher prices dramatically reduce consumption of economy and medium price segment cigarettes, demand for premium segment cigarettes is found to be highly price-inelastic. The current tax scheme, based on both ad valorem and specific components, introduces various incentives to firms as well as to consumers which reduce the effectiveness of the tax policy. Therefore, on the basis of our theoretical predictions, an appropriate tax scheme should involve a balanced combination of ad valorem and specific rates, away from extreme (ad valorem or specific dominant) cases to enhance the effectiveness of tax policy for curbing consumption. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  8. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    On March 5,in his government report to the annual session of the country's top legislature,the National People's Congress,Premier Wen Jiabao set the goal to reduce the agricultural tax rate by more than one percentage point each year,

  9. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China has adopted a special income tax on oil companies, to restrict excessive monopoly profits and subsidize weak sectors O n April 4, the China Petroleum & Chemical Corp., known as Sinopec, together with its holding subsidiaries Sinopec Shengli Oilfield Daming Co. Ltd. and

  10. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  11. Coordinating Tariff Reduction and Domestic Tax Reform under Imperfect Competition

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    A major constraint on trade liberalization in many countries is the prospective loss of government revenue.Recent results, however, have established a simple and appealing strategy for overcoming this difficulty, whilst still realizing the efficiency gains from liberalization, in small, competitive

  12. Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon

    Directory of Open Access Journals (Sweden)

    Oludele Akinloye Akinboade

    2015-12-01

    Full Text Available Taxation provides a predictable and stable flow of revenue to finance development objectives. This is important in a country like Cameroon that has serious challenges with meeting its development objectives. Small and medium enterprises (SMEs are significant for economic growth in the country, contributing as much as about 22 percent of the gross domestic product. SMEs generate taxable incomes. They also collect employment and value added taxes on behalf of the government. Taxation, however, imposes high cost to small businesses. SMEs are less tax compliant in comparison to large businesses. SMEs are considered the ‘hard to tax group from the informal sector.’ As such, the literature suggests that only a fraction of their taxable incomes is reported to tax authorities. Against this background, factors that correlate with tax compliance of 575 small and medium size companies in Cameroon are discussed from a survey of companies in the manufacturing and wholesale sectors. High registration cost and time-consuming processes promote tax non-compliance. The perception that tax system is corrupt discourages registration and filing compliance. When there are too many compliance hurdles, the probability of filing compliance is reduced. However, a fair and static system encourages filing and registration compliance. A clear and consistent tax system promotes filing compliance. Authorities that understand their responsibilities and are willing to respond to enquiries during the registration process promote tax compliance in general.

  13. China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

    NARCIS (Netherlands)

    Z. Zhu (Ze); B. Krug (Barbara)

    2005-01-01

    textabstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts t

  14. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  15. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

    Full Text Available This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from 27 economies suggest that tax evasion thrives when bribes to tax officials are commonplace. These findings are robust to a number of specifications that control for firm and country attributes as well as address the potential endogeneity of bribes.

  16. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  17. Export Taxes under Bertrand Duopoly

    OpenAIRE

    Clarke, Roger; Collie, David R.

    2006-01-01

    This article analyses export taxes in a Bertrand duopoly with product differentiation, where a home and a foreign firm both export to a third-country market. It is shown that the maximum-revenue export tax always exceeds the optimum-welfare export tax. In a Nash equilibrium in export taxes, the country with the low cost firm imposes the largest export tax. The results under Bertrand duopoly are compared with those under Cournot duopoly. It is shown that the absolute value of the export subsid...

  18. The Provincial Differences and the Response Intensity of Residents' Income to the Development about China's Domestic Tourist Consumption%我国国内旅游消费发展的居民收入响应强度与省际差异

    Institute of Scientific and Technical Information of China (English)

    孙毓含

    2016-01-01

    改革开放以来,我国国内日益增长的旅游消费对国内居民收入有着积极的推动作用,而在区域间,国内旅游消费水平也呈现不同特点。以中国大陆31个省级行政区为基本研究单元,利用2002年——2012年的城乡居民收入和旅游消费数据,采用面板数据研究方法和线性分析等方法,测算了居民收入的响应系数并进行空间分异研究。结果表明我国城镇居民国内旅游消费规模不断上升,但是城镇居民国内旅游消费差异显著,空间格局变化明显;同时,从整体来看,我国国内旅游消费发展的城镇居民收入响应强度与农村居民收入响应强度趋势相近;而且,居民收入响应强度水平空间分布呈随机状态,具有较大的随机性;其中,经济发展水平、居民消费观念、政府政策等因素是影响居民收入响应强度主要因素。%Since China's reform and opening up, China's growing domestic tourism consumption has a positive role to domestic residents income, and between regions, the domestic tourism consumption level also present dif⁃ferent characteristics. Using the dates of urban and rural residents per capita income and consumption data from tourism in 2002-2012. Calculating the response coefficient of residents' income and reveal the spatial differenc⁃es. The results show that:①Scale of urban residents in our country domestic tourism consumption is rising, at the same time, significant difference was found in urban domestic tourism consumption, spatial pattern changes obvi⁃ously, but rural residents is not significant.②On the whole,China urban residents' income and rural residents' in⁃come response intensity fluctuation cross each other, trend is similar and response intensity at the lowest in 2012.③Residents income response intensity distribution of horizontal space is random state with great randomness.④Economic development level, resident's consumption

  19. When Two Taxes Are United,A Better Business Environment Is Expected

    Institute of Scientific and Technical Information of China (English)

    Niu; Hongli

    2005-01-01

    When China's status of great economic country has been recognized, the proposal of uniting the domestic and foreign enterprises' income taxes into one has been put on the agenda. Hot discussion has been triggered on this overture because the interests of different sides will be affected by the reform if it is launched. The article analyzes the setback of the current system of seperating the two taxes and puts forward the idea that the unity of Two Taxes is unavoidably to be conducted because it will be benefit for China's reality, and be in line with international economic regulation.

  20. Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2014-01-01

    The article analyses some of the qualification and allocation challenges that dividend related payments under share loan agreements give rise to for tax treaty purposes. The analysis is based on constructed scenarios illustrating how inconsistent domestic allocation of the dividend related payments...... give rise to qualification and allocation conflicts for tax treaty purposes in cross-border situations. The main challenges concern to what extent dividend related payments may be covered by the term “dividends” in article 10 of the OECD double tax convention and to what extent the lender in a share...

  1. Convergence tests on tax burden and economic growth among China, Taiwan and the OECD countries

    Science.gov (United States)

    Wang, David Han-Min

    2007-07-01

    The unfolding globalization has profound impact on a wide range of nations’ policies including tax and economy policies. This study adopts the time series and cluster analyses to examine the convergence property of tax burden and per capita gross domestic product among Taiwan, China and the OECD countries. The empirical results show that there is no significant relationship between the integration process and fiscal convergence among countries. However, the cluster analyses identify that the group of China, Taiwan, and Korea was stably moving toward one model during the 1970s, 1980s and 1990s. And, the convergence of tax burden is found in the group, but no pairwise convergence exists.

  2. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

    Full Text Available The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.

  3. Green taxes in EU and Denmark; Groenne skatter og afgifter i EU og Danmark

    Energy Technology Data Exchange (ETDEWEB)

    Dyck-Madsen, S.

    2000-12-01

    One of the most essential means to reach an increased sustainability in the world is to increase the use of economical means and hereby extend the polluter-pay-principle. The EU-commission, OECD and other governments in the EU-countries recommend an increased use of green taxes. This book takes as its starting point the implementation of a green tax reform, where the taxation is moved from tax on manpower to tax on resource consumption and pollution. Hereby both the environmental effort and the economic development are strengthened. The book briefly examines the different definitions of sustainability and outlines the principles for a green tax reform. The elaboration of green taxes, the reversing entry to environmental aims or to the Exchequer, the relation to the social distribution, the financing of the welfare state, the development of the green taxes in the EU countries, removal of environmentally damaging subsidies and the positive effect of the existing green taxes are subjects treated in the book. Finally the book presents a proposal for some Danish possibilities to increase existing green taxes or to introduce new Danish green taxes. (EHS)

  4. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

    Full Text Available The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation

  5. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  6. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

    -tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...

  7. Conspicuous Consumption in the United States and China

    DEFF Research Database (Denmark)

    Jinkins, David

    2016-01-01

    How do differences in the motive for conspicuous consumption in the United States and China affect the incidence of taxes in those countries? In this paper I develop a model of conspicuous consumption in which a consumer cares not only about the direct utility she receives from consumption, but a...... incidence. I find that the 1990–2002 American luxury tax on automobiles led to widespread but small welfare gains, and that the stronger Chinese motive for conspicuous consumption leads to fewer households harmed and larger median welfare gains from a 10% tobacco excise tax.......How do differences in the motive for conspicuous consumption in the United States and China affect the incidence of taxes in those countries? In this paper I develop a model of conspicuous consumption in which a consumer cares not only about the direct utility she receives from consumption......, but also about the way her consumption pattern affects her peer group's belief about her well-being. Estimating the model on American and Chinese data, I find that a Chinese consumer cares 20% more than an American consumer about peer beliefs. I use the estimated model in several experiments related to tax...

  8. 国内邮轮旅游消费前景与发展策略研究——基于广西南宁、桂林、北海3地调研数据分析%The Research of Consumption Prospects and Development Strategy of Domestic Cruise Tourism

    Institute of Scientific and Technical Information of China (English)

    伍先福; 陈攀

    2011-01-01

    In order to understand the consumption outlook of domestic cruise market, an extensive questionnaire survey was taken among visitors from Nanning, Guilin and Beihai in G uangxi. Then, more valuable fiint - hand data was obtained. According to statistical analysis, China ′s development prospects of cruise consumer market will be very good in future three years. In this case, measures should be taken, including rooting out new market segments and creatirg topic cruise products so as to develop domestic cruise consumption.%为了解国内邮轮旅游市场的消费前景,以广西南宁、桂林、北海3地游客为对象,进行了广泛的问卷调研,从而取得了较具参考价值的一手数据.经统计分析得出,未来3年我国邮轮旅游消费市场发展前景甚佳.对此,应采取深挖新型细分市场、打造主题邮轮产品等系列措施来发展国内邮轮旅游消费.

  9. Overview of Major Issues of Tax Treaties Law in Kosovo

    Directory of Open Access Journals (Sweden)

    Bedri Peci

    2015-06-01

    Full Text Available The aim of this research is to analyze and find out the major issue of tax treaties law in Kosovo. In this analysis we have used the research method of case study. The results of research show that the legal framework for the elimination of double taxation, after 1999, initially started its establishment journey from the United Nations Administration Mission in Kosovo (UNMIK. Taking into consideration the specifications of the political status, the process for the establishment of the unilateral and bilateral legal framework has been made with mistakes, slow and with delays. Following its declaration of independence, Kosovo has paid greater attention to tax treaties. Although double taxation relief in Kosovo may be obtained either unilaterally or under a tax treaty, there remains a lot of work to be done for the completion of the necessary framework for elimination of double taxation. The double taxation relief provided by a tax treaty prevails over the domestic relief. The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in Kosovo, etc

  10. Demand analysis of tobacco consumption in Malaysia.

    Science.gov (United States)

    Ross, Hana; Al-Sadat, Nabilla A M

    2007-11-01

    We estimated the price and income elasticity of cigarette demand and the impact of cigarette taxes on cigarette demand and cigarette tax revenue in Malaysia. The data on cigarette consumption, cigarette prices, and public policies between 1990 and 2004 were subjected to a time-series regression analysis applying the error-correction model. The preferred cigarette demand model specification resulted in long-run and short-run price elasticities estimates of -0.57 and -0.08, respectively. Income was positively related to cigarette consumption: A 1% increase in real income increased cigarette consumption by 1.46%. The model predicted that an increase in cigarette excise tax from Malaysian ringgit (RM) 1.60 to RM2.00 per pack would reduce cigarette consumption in Malaysia by 3.37%, or by 806,468,873 cigarettes. This reduction would translate to almost 165 fewer tobacco-related lung cancer deaths per year and a 20.8% increase in the government excise tax revenue. We conclude that taxation is an effective method of reducing cigarette consumption and tobacco-related deaths while increasing revenue for the government of Malaysia.

  11. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  12. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  13. Welfare Effects of Tax and Price Changes Revisited

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    Dixit's 1975 paper "Welfare Effects of Tax and Price Changes" constitutes a seminal contribution to the theory of tax reform analysis within a second-best general equilibrium framework. The present paper clarifies ambiguities with respect to normalisation which have led to misinterpretation of some...... system of commodity taxation as reflected in the Corlett and Hague analysis of optimal taxation in an economy with two produced commodities. Recasting work by Deaton (1981b), it generalises, using an alternative definition of the complementarity between consumption and leisure, to an economy with many...

  14. Welfare Effects of Tax and Price Changes Revisited

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    Dixit's 1975 paper "Welfare Effects of Tax and Price Changes" constitutes a seminal contribution to the theory of tax reform analysis within a second-best general equilibrium framework. The present paper clarifies ambiguities with respect to normalisation which have led to misinterpretation of some...... system of commodity taxation as reflected in the Corlett and Hague analysis of optimal taxation in an economy with two produced commodities. Recasting work by Deaton (1981b), it generalises, using an alternative definition of the complementarity between consumption and leisure, to an economy with many...

  15. From crop domestication to super-domestication.

    Science.gov (United States)

    Vaughan, D A; Balázs, E; Heslop-Harrison, J S

    2007-11-01

    Research related to crop domestication has been transformed by technologies and discoveries in the genome sciences as well as information-related sciences that are providing new tools for bioinformatics and systems' biology. Rapid progress in archaeobotany and ethnobotany are also contributing new knowledge to understanding crop domestication. This sense of rapid progress is encapsulated in this Special Issue, which contains 18 papers by scientists in botanical, crop sciences and related disciplines on the topic of crop domestication. One paper focuses on current themes in the genetics of crop domestication across crops, whereas other papers have a crop or geographic focus. One feature of progress in the sciences related to crop domestication is the availability of well-characterized germplasm resources in the global network of genetic resources centres (genebanks). Germplasm in genebanks is providing research materials for understanding domestication as well as for plant breeding. In this review, we highlight current genetic themes related to crop domestication. Impressive progress in this field in recent years is transforming plant breeding into crop engineering to meet the human need for increased crop yield with the minimum environmental impact - we consider this to be 'super-domestication'. While the time scale of domestication of 10 000 years or less is a very short evolutionary time span, the details emerging of what has happened and what is happening provide a window to see where domestication might - and can - advance in the future.

  16. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  17. GOVERNMENT INVOLVEMENT IN CONSUMPTION BEHAVIOUR

    Directory of Open Access Journals (Sweden)

    CRISTINA ZAMFIR

    2010-01-01

    Full Text Available In this article, we will follow the involvement that the government has,through its expenses, on the consumption behavior. The involvement that the government has inthe consumption behavior is made through fees and taxes that are applied on income. Fees andtaxes are applied to the different forms of income but in this article we will be focused only onthe influence of them on wages. In order to analyze the involvement of government expenses onconsumption behavior an utility model will be used.

  18. 地区间税收竞争与税收转移制度研究%Study on Interregional Tax Competition and Tax Transfer System

    Institute of Scientific and Technical Information of China (English)

    蔡承彬

    2014-01-01

    Tax competition includes fair competition and unfair competition .Unfair tax competition means that the local government breaks the law and obtains the tax revenue that should not have been accounted in its region by means abusing tax preferences and fiscal incentives to attract tax created by other areas .Unfair tax competition not only leads to tax loss of some areas ,destroys the national unified tax order ,does harm to regional tax equity ,but also buries a hotbed of corporate tax evasion . This paper mainly discusses the unfair tax competition forms ,harm and corrective measures .In order to improve the revenue distribution mechanism ,it is necessary to improve the tax sharing mechanism between the corporate headquarters and their bases ,to standardize the taxation system ,to strengthen tax transfer monitoring ,to revise the tax administration law and to clear the domestic tax jurisdiction system .%税收竞争分为正当竞争和不正当竞争,后者是地方政府滥用税收优惠或变相利用财政奖励手段吸引其他地区创造的税收转移,获得了本不属于本地所创造的税收。不正当税收竞争不仅使创造税源的地区税收流失,破坏全国统一的税收秩序,危害区域间税收公平,而且也为企业偷漏税行为埋下了制度温床。通过探讨地区间不正当税收竞争表现形式、危害及其纠正措施,认为完善地区间的税收分配机制要健全企业总部与基地间税收分享机制,严格清理规范全国税收制度,加强税收转移监控,修订税收征管法和明确国内税收管辖权制度等。

  19. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

    Through taxation governments get money to fulfil their role in society. It plays a major role ininvestment decisions and can be also an innoportunity for taxpayers. Tax havens are tax free areasthat have the status of states and function legally. Their main business is to attract money bycreating taxpayers friendly environments and by total secrecy. Panama is the biggest USinfluencedtax haven. Tax evasion through tax havens is illegal and is the evading of declaringand paying taxes. Tax avoidance through tax havens is the legally avoiding of declaring andpaying taxes. Tax havens are not illegal but are immoral because vast amounts of money drainfrom the states around the world to them.

  20. New environmental taxes in Finland; Nya miljoeavgifter i Finland - konsekvenser foer bioenergimarknaden

    Energy Technology Data Exchange (ETDEWEB)

    Fredriksson, T.

    1997-12-31

    This conference paper discusses the impact of environmental taxes in Finland upon the use of bioenergy. Since 1990 an extra excise duty has been charged on fossil fuels and peat fuels. From 1994 this tax has been bound to the carbon and energy contents. From 1997 all environmental taxation were removed from the electricity production while consumption was taxed according to two tariffs, one for industry and one for the service sector and private households. From 1998 the forest industry and other electricity producers/distributors will not pay electricity tax for their electricity consumption if this comes from wood fuels. The production of electricity from peat will receive public financial support only for plants below 40 MW. Unlike peat fuel, and in spite of the annual increase in environmental taxes, the use of wood fuels has not expanded greatly. Forest chips are expected to gain on peat and oil. The present taxation and the refund of electricity tax provide for increased use of wood fuels, in the long run partly at the expense of peat. Finnish energy policy has been lacking confidence in the permanence of the energy solutions. Co-application of peat and wood fuels is likely to increase since the existing cogeneration plants can use both. Whether or not the present trend to increased wood fuel consumption continues depends on the tax policy and technological development. Finnish energy policy has shown a commitment to support funds for technological development. 2 figs., 2 tabs.

  1. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

    Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

  2. Comparative prevalence of hydatidosis in slaugh- tered domestic ...

    African Journals Online (AJOL)

    The annual rainfall is about 800 -1100 mm3 and a mean annual minimum ... son extends from March to May National Meteorology Service Agency (NMSA,. 2001). ... domestic consumption Arsi Agricultural and Rural Development Bureau (Ar-.

  3. CONSERVATION IMPLICATIONS OF EXPORTING DOMESTIC WOOD HARVEST TO NEIGHBORING COUNTRIES

    Science.gov (United States)

    Among wealthy countries, increasing imports of natural resources to allow for unchecked consumption and greater domestic environmental conservation has become commonplace. This practice can negatively affect biodiversity conservation planning if natural resource harvest is merely...

  4. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); A.L. Bovenberg (Lans)

    1997-01-01

    textabstractThis paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two cha

  5. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  6. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

    Full Text Available This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002, data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01 increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  7. Public opinion regarding earmarked cigarette tax in Taiwan

    Directory of Open Access Journals (Sweden)

    Yang Chung-Lin

    2003-12-01

    Full Text Available Abstract Background Cigarette taxation has been perceived by academics and policy-makers as one of the most effective ways of reducing the use of cigarettes. On January 1 2002, the Taiwan government imposed a New Taiwan (NT $5 per pack tax earmarked for the purpose of tobacco control. This study uses a survey collected prior to taxation to assess public attitudes toward cigarette taxation, public beliefs about the effectiveness of cigarette taxation at reducing cigarette use and public opinions about the allocation of this tax revenue. Methods Data were drawn from a national face-to-face interview on cigarette consumption in 2000. A total of 3,279 adults were aged 18 to 64 years; 49.9% of whom were male and 50.1% female, and with a smoking prevalence of 49.1% and 4.1%, respectively. The attitudes toward cigarette tax were analysed using multi-logit regressions. We analysed by logistic regression the potential changes in smoking behaviour that smokers might make in response to the five NT (New Taiwan dollar earmarked tax on cigarettes per pack. We summarized public opinions about the allocation of earmarked tax revenue using descriptive statistics. Results Current smokers (OR = 0.34 and former smokers (OR = 0.68 were less likely to support the cigarette tax than non-smokers. A favourable attitude toward the tax was positively associated with personal monthly income, especially among females. Among male smokers, the possibility of reducing/quitting smoking in response to the five-NT-dollar tax was negatively associated with the monthly expense for smoking. The two most frequently-suggested areas to receive money from the revenue collected from the earmarked tax were health education and cancer subsidy. Conclusions Smoking status and economic factors determine the attitude and potential responses of people toward the cigarette tax. Taiwan's five NT-dollar earmarked tax for cigarettes may have only a limited effect upon the reduction in cigarette

  8. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Science.gov (United States)

    2010-04-01

    ... withdrawer shall retain the triplicate copy as evidence of consumption on board or landing under Customs... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol... (1) Not applicable to tobacco products under section 317 of the tariff act. Not applicable to...

  9. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  10. Taxing Sugar-Sweetened Beverages: Not a “Holy Grail” but a Cup at Least Half; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Jason Block

    2013-01-01

    Full Text Available In this commentary, we argue for the implementation of a sugar-sweetened beverage (SSB tax as a tool to help address the global obesity and diabetes epidemics. Consumption of SSBs has increased exponentially over the last several decades, a trend that has been an important contributor to the obesity and diabetes epidemics. Prior evidence demonstrates that a SSB tax will likely decrease SSB consumption without significantly increasing consumption of other unhealthy food or beverages. Further, this tax is unlikely to have effects on income inequality and should not contribute to weight-based discrimination. A SSB tax also should raise revenue for government entities that already pay, through health care expenditures and health programs, for the consequences of excess SSB consumption.

  11. Tax Risk Management Practices and their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

    ... and the ability to manage those tax risks. The views of tax managers on the impact of tax risk management practices on compliance behaviour are also discussed and used to identify issues requiring further research...

  12. Tax Area Boundaries, TaxDistrictBoundary - tax district boundries, Published in 2010, Glynn County Board of Commissioners.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Other information as of 2010. It is described as 'TaxDistrictBoundary - tax district boundries'....

  13. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Brendstrup, S.

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...... fractions under 'household waste', it has provided an important incentive for separate collection....

  14. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China plans to increase resource tax to curb waste,but the plans raise fears of inflation After a year of experimental reform on the resource tax ratio in China’s western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.

  15. Korea's 2015 cigarette tax increases.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time.

  16. Changing demographics and state fiscal outlook: the case of sales taxes.

    Science.gov (United States)

    Mullins, D R; Wallace, S

    1996-04-01

    "Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States.

  17. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  18. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...

  19. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore......, Denmark is currently the only country within the European Union which has introduced a tax on CO2; although Germany and the Netherlands are also considering doing so, the Danish CO2 tax has been effective since 1 January 1993....

  20. The HTLV-1 Tax interactome

    Directory of Open Access Journals (Sweden)

    Kettmann Richard

    2008-08-01

    Full Text Available Abstract The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far.

  1. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

    Full Text Available This research work is a desk study to establish the technical and economic criteria that help to minimize double taxation at the municipal level of this tax in Venezuela, specifically for: industrial taxpayer, the taxpayer eventual merchant and / or walking, and to taxpayer service providers and implementers works on Hence the choice of the Tax Harmonisation Law of Municipal Public power in Article 162 of the Code, and the business tax. The methodology is based on the quantitative paradigm, with documentary research design, descriptive level - explanatory. Concluding that the criteria depend on the connecting factors set forth in the Law, and they are the same governing tax under study.

  2. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  3. Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

    Science.gov (United States)

    Balogh, Stephen B.

    My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

  4. An analysis on the short-term sectoral competitiveness impact of carbon tax in China

    Energy Technology Data Exchange (ETDEWEB)

    Wang Xin, E-mail: xin.wang@iddri.org [Institute for Sustainable Development and International Relations (IDDRI), Sciences Po Paris, 27 rue Saint-Guillaume, 75337 Paris Cedex 07 (France); Laboratoire Economie Quantitative Integration Politiques Publiques Econometrie (EQUIPPE), University of Lille 1, Universite des Sciences et Technologies de Lille, Cite Scientifique, Faculte d' Economie et de Sciences Sociales, Batiment SH2 - 59655 Villeneuve d' Ascq Cedex (France); Li Ji Feng, E-mail: lijf@mx.cei.gov.cn [Department of Economic Forecasting, State Information Center of China (China); Zhang Yaxiong, E-mail: zhangyx@mx.cei.gov.cn [Department of Economic Forecasting, State Information Center of China (China)

    2011-07-15

    Market-based instruments, particularly carbon tax, have recently drawn the attention of Chinese government by their cost-effective contribution to the achievement of China's climate targets. Most of the recent policy proposals have focused on its long-term impact. However, particularly for policy makers, both long term and short term effects of carbon tax would be necessary when determining tax rates. We provided a detailed analysis of short-term impacts of carbon tax on sectoral competitiveness in this paper. We divided China's economy into 36 sectors, based on its 2007 input-output table, in order to examine the ratio of carbon tax added costs to sector GDP. We were thus able to determine the impact level of a carbon tax on each sector. We then divided the sectoral trade impact into domestic competitiveness with regards to foreign imported products and international competitiveness external to the Chinese domestic market. We found that a high tax level (100 yuan/t CO{sub 2}) may necessitate compensatory measures to certain highly affected industries, and that a low tax rate (10 yuan/t CO{sub 2}) would generate few competitiveness problems for all industries and may therefore be considered as an appropriate starting point. - Highlights: > We study short-term sectoral competitiveness impact of carbon tax in China. > For each sector, we study its carbon cost, GDP share and trade intensity. > A high rate (100 yuan/t CO{sub 2}) may require compensatory measures to certain industries. > A low rate (10 yuan/t CO{sub 2}) would generate few competitiveness problems.

  5. Object and subject of evasion of taxes and other compulsory payments

    Directory of Open Access Journals (Sweden)

    Koval L.

    2014-01-01

    Full Text Available The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other compulsory payments evasion. In the course of the research, the author has made the conclusions that the object of the evasion of taxes and other compulsory payments group is the national economic interests. The direct object is the national economic interests in the sphere of state revenues or the national fiscal interests. While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory payments is the tax base (income, property, expenses and consumption, taxes, state and local government fees, as well as other payments determined by the State. The author has also concluded that the subject of the evasion of taxes and other compulsory payments does not include increase in the tax principal debt, fine and late charge, which are covered by the financial responsibility. The subject of the evasion of taxes and other compulsory payments may not include also income from illegal activity or proceeds resulting from criminal offences.

  6. When do increasing carbon taxes accelerate global warming? A note on the green paradox

    Energy Technology Data Exchange (ETDEWEB)

    Edenhofer, Ottmar [Potsdam Institute for Climate Impact Research, PO Box 601203, 14412 Potsdam (Germany); Technische Universitaet Berlin, Strasse des 17. Juni 135, 10623 Berlin (Germany); Kalkuhl, Matthias, E-mail: kalkuhl@pik-potsdam.d [Potsdam Institute for Climate Impact Research, PO Box 601203, 14412 Potsdam (Germany)

    2011-04-15

    The 'green paradox' by Hans-Werner Sinn suggests that increasing resource taxes accelerate global warming because resource owners increase near-term extraction in fear of higher future taxation. In this note we show that this effect does only occur for the specific set of carbon taxes that increase at a rate higher than the effective discount rate of the resource owners. We calculate a critical initial value for the carbon tax that leads to a decreased cumulative consumption over the entire (infinite) time horizon. Applying our formal findings to carbon taxes for several mitigation targets, we conclude that there is a low risk of a green paradox in case the regulator implements and commits to a permanently mal-adjusted tax. This remaining risk can be avoided by emissions trading scheme as suggested by Sinn-as long as the emission caps are set appropriately and the intertemporal permit market works correctly. - Research highlights: {yields} Fast increasing carbon taxes accelerate global warming if they start at a low level. {yields} Appropriately high carbon taxes can always reduce cumulative emissions. {yields} Many existing tax proposals are unlikely to accelerate global warming. {yields} Capital income taxes cannot reduce cumulative emissions.

  7. The rewards, risks and challenges of regional tobacco tax harmonisation.

    Science.gov (United States)

    Blecher, Evan; Drope, Jeffrey

    2014-05-01

    Combining international relations theory and a technical discussion of tobacco taxation, we examine prospects for regional tobacco tax harmonization and how it might heighten the positive effects of taxation for public health. The specific rewards of harmonized tobacco taxation that follow "best practices" might reasonably include increased tax revenue, higher prices for tobacco products and related decreases in tobacco consumption and/or smoking prevalence. Harmonization, however, is often politically and technically challenging as each region has political and economic idiosyncrasies that create multiple, and often conflicting constraints on tax harmonization. For example, governments must overcome different types of collective action problems to agree politically on harmonized policy. Though there is no "one size fits all" approach, we find that setting appropriate and realistic goals and developing reasonable expectations are important for success.

  8. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

    The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.

  9. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

    Full Text Available The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003 and Torgler (2003. The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

  10. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  11. Tax Reforms in Nigeria: Case for Value Added Tax (VAT)

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    Myles (2000) empirically ascertained that direct tax policy is a stimulant to economic growth. ... This means that under this new indirect tax, locally manufactured goods will not be ... have low VAT rates, e.g. Nigeria, India and Malaysia. It is also ...

  12. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax...

  13. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

    Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

    2000-01-01

    The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, an

  14. The virtuous tax: lifesaving and crime-prevention effects of the 1991 federal alcohol-tax increase.

    Science.gov (United States)

    Cook, Philip J; Durrance, Christine Piette

    2013-01-01

    The last time that federal excise taxes on alcoholic beverages were increased was 1991. The changes were larger than the typical state-level changes that have been used to study price effects, but the consequences have not been assessed due to the lack of a control group. Here we develop and implement a novel method for utilizing interstate heterogeneity to estimate the aggregate effects of a federal tax increase on rates of injury fatality and crime. We provide evidence that the relative importance of alcohol in violence and injury rates is directly related to per capita consumption, and build on that finding to generate estimates. A conservative estimate is that the federal tax (which increased alcohol prices by 6% initially) reduced injury deaths by 4.5% (6480 deaths), in 1991, and had a still larger effect on violent crime.

  15. Resident and Non resident Persons in Theory and Practice Tax – Case of Kosovo

    Directory of Open Access Journals (Sweden)

    Fitore Morina

    2016-08-01

    Full Text Available In each country there is the attempt to impose their jurisdiction persons who derive income and require sufficient connection between the state and these persons to enable the collection of these revenues on behalf of taxes. However, it should be asked which connection is required between the state and subjects of law to achieve this goal. There is a number of factors stemming from the subjects of law that can create report - link between the state and subjects of law, such as: citizenship, residence, nationality, presence in the state concerned, etc. Tax systems in the country (domestic tax systems will determine which subject will be considered for the purposes of the tax legislation of the respective state tax subject to domestic (resident and which foreign (non- resident. In this context, local tax legislation must modulate two basic issues: The first, are the characteristics of natural and legal persons who are established, organized and operate within the boundaries of the respective state (resident and the Second, the characteristics of natural and legal persons who are established and organized under the laws of foreign (non- resident.

  16. Tax Exportability in Tourism Market

    Directory of Open Access Journals (Sweden)

    Mohammad Mohebi

    2011-01-01

    Full Text Available Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve people’s lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economic welfare. Therefore, to provide incentives for governments to select a suitable tax policy, exportability of tax is important. Hotel room tax is one of the main parts of tourism tax. Despite the importance of tax for government, it seems that the exportability of hotel room tax is still not well known. Therefore, understanding the counteraction of foreign visitors with respect to its main factors is important for the Malaysian government and tourism management. To achieve these aims, this study examines tax incidence effects on the tourism market. Approach: We use hotel room as representative of tourism market. Quarterly data from 1995-2009 are used and a dynamic model of simultaneous equation is employed. Results: Our results indicate that in the short run supply is elastic and demand is inelastic.But in the long run both demand and supply are elastic to price. Conclusion: Based the results if the government imposes one ringgit (Malaysian currency tax on hotel room price, the tourist contribution is more than 89 and 74% in the short run and long run respectively. Hence, we conclude that the Malaysian tourism market is exportable. Our results also indicate that tax on hotel has no negative social effects in the short run.

  17. Local Taxes, Regulations, and the Business Environment : Finding the Right Balance

    OpenAIRE

    Corthay, Laurent

    2009-01-01

    Regional and municipal governments play a key role in establishing a local business environment that is attractive to foreign and domestic investors. However, in many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges. This situation increases the costs and risks of doing business, thus limiting the potential for business growth, investment, and ...

  18. Assembling consumption

    DEFF Research Database (Denmark)

    Assembling Consumption marks a definitive step in the institutionalisation of qualitative business research. By gathering leading scholars and educators who study markets, marketing and consumption through the lenses of philosophy, sociology and anthropology, this book clarifies and applies...... societies. This is an essential reading for both seasoned scholars and advanced students of markets, economies and social forms of consumption....

  19. Crude oil ''Windfall Profit'' Tax Act of 1980

    Energy Technology Data Exchange (ETDEWEB)

    Logan, J.S.

    1980-01-01

    Administrative problems and compliance planning opportunities are the focus of this overview of the windfall profit tax on crude oil, which is actually an excise tax of a portion of domestic crude oil revenues that is tied to the removal of existing price controls on domestic crude oil. The retroactive effective date of the statute meant that the Internal Revenue Service had to draft and issue interim rules in haste, and now has to mesh the interim and final regulations with the petroleum industry's regular business practices. Producers, purchasers, and other who are affected by the tax should be alert to potential problems as well as planning opportunities that may develop during this process. The author provides a roadmap through the existing interim regulations to help interpret new changes. 204 references.

  20. The effects of tax policy and labour market institutions on income inequality

    Directory of Open Access Journals (Sweden)

    Alka Obadić

    2014-06-01

    Full Text Available The purpose of this research is to investigate how labor market institutions and regulations and tax policies effect income inequality across the European member countries. The sample contains the fifteen core European Union (EU members as well as thirteen Central and Eastern European (CEE economies which have recently joined. Using fixed and random effect panel models over the sample period 2000–2011 we test the influence of three major tax forms (labor, capital and consumption, social security contributions, and labor market institutions. We demonstrate that the overall social contributions and labor taxes lead to statistically significant improvements in income inequality among EU member states. We conclude that tax policy, specifically the choice of taxes implemented, and labor market institutions, union membership in particular, reduce income inequality in the EU-28 in the observed period.

  1. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  2. The potential role of a carbon tax in U.S. fiscal reform

    Energy Technology Data Exchange (ETDEWEB)

    McKibbin, Warwick [Australian National Univ. (Australia); The Brookings Institution, Washington, DC (United States); Morris, Adele [The Brookings Institution, Washington, DC (United States); Wilcoxen, Peter [Syracuse University, NY (United States); The Brookings Institution, Washington, DC (United States); Cai, Yiyong [Commonwealth Scientific and Industrial Research Organization, Australian National Univ. (Australia)

    2012-07-24

    This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation each year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax reform that

  3. How Taxes and Spending on Education Influence Economic Growth in Poland

    Directory of Open Access Journals (Sweden)

    Michał Konopczyński

    2014-09-01

    Full Text Available This paper investigates the relationship between economic growth in Poland and four types of taxes and human capital investment. We primarily rely on an exogenous growth model that merges the Mankiw-Romer-Weil model, augmented with learning-by-doing and spillover-effects, with selected elements from the literature on optimal taxation. We demonstrate that in the period 2000-2011, economic growth in Poland was primarily due to a rapid increase in the human capital stock (at a rate of 5% per annum and only secondarily due to the accumulation of productive capital (2.7% annually. Simulations of tax cuts suggest that income taxes and consumption taxes restrict economic growth equally heavily. Simultaneously reducing all tax rates by 5 percentage points (pp in Poland should increase annual GDP growth by approximately 0.4 pp. Increasing spending on education by 1 pp of GDP would increase the growth rate by approximately 0.3 pp.

  4. Reform of labour taxes in Latvia 2011-2013

    Directory of Open Access Journals (Sweden)

    Ilmārs Šņucins

    2015-12-01

    Full Text Available The paper analyses the motives for and results of the labour tax reforms undertaken by the Latvian government in 2011-2013 with a special focus on the lowwage sector. The reforms were developed with the goal of overcoming negative effects on the labour market caused by the deep economic crisis in 2008-2010 as well as of coping with an increase in labour tax burdens during consolidation. In 2008-2010, Latvia was seriously affected by the global economic crisis and during these years real gross domestic product (GDP declined by 21 percent. Labour market conditions became worse rapidly and at the beginning of 2010, the unemployment rate reached 21.5 per cent of the economically active population. For the period of 2011-2016, the reforms provide for a reduction in the rates of personal income tax (PIT and social security contributions (SSC as well as for an increase in PIT allowances. Taking into account the changes made in labour tax laws, we employed forecasts of average wages and applied the Eurostat methodology to calculate the tax wedge for different groups of employees depending on income level and on the number of their dependants. The results show that the impact of the reform varies greatly and it is more beneficial for employees with dependants and for low-wage earners. The findings of the paper contribute to policy discussions and decisions on the tax wedge, especially in the Euro area. In the period covered by the paper, about half of the Euro area member states (including Latvia received a country-specific recommendation to address this issue in the context of the European Semester.

  5. PERSPECTIVES OF ETHICAL CONSUMPTION DEVELOPMENT IN UKRAINE

    Directory of Open Access Journals (Sweden)

    O. Yevtushevska

    2014-12-01

    Full Text Available Universal principles of ethical consumption are lightened. Five main principles are definite, in particular: principle of caring treatment to environment, principle of human rights keeping, principle of human treatment to animals, principle of domestic producers support, principle of ethical treatment to other buyers. Main reasons of undeveloped consumer culture in Ukraine are analyzed, namely historical peculiarities of consumption, poor information, ineffective legislation, undeveloped ecological culture, poor experience of total boycott of goods and services. Perspectives of ethical consumption development under domestic conditions are opened.

  6. 我国生活废弃物的经济分析与对策%An Economic Analysis and Countermeasures for Domestic Wastes in China

    Institute of Scientific and Technical Information of China (English)

    庄宇

    2005-01-01

    Domestic wastes have become an important topic of environmental protection research. From the social cost of treating domestic wastes, this article analyzes present environmental pollution caused by neglected externality when we discharge domestic wastes in the method of analysis on the difference between marginal personal cost and marginal social cost. It also proves the necessity and the importance of levying pollution tax, and proposes the measures of controlling environmental pollution caused by domestic wastes.

  7. Tax Rates as Strategic Substitutes

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); H. Vrijburg (Hendrik)

    2012-01-01

    textabstractThis paper analytically derives the conditions under which the slope of the tax reaction function is negative in a classical tax competition model. If countries maximize welfare, we show that a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions

  8. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic t

  9. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  10. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    2009-01-01

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters t

  11. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters

  12. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic t

  13. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore...

  14. Bituminous sands : tax issues

    Energy Technology Data Exchange (ETDEWEB)

    Patel, B. [PricewaterhouseCoopers LLP, Calgary, AB (Canada)

    2004-07-01

    This paper examined some of the tax issues associated with the production of bitumen or synthetic crude oil from oil sands. The oil sands deposits in Alberta are gaining more attention as the supplies of conventional oil in Canada decline. The oil sands reserves located in the Athabasca, Cold Lake and Peace River areas contain about 2.5 trillion barrels of highly viscous hydrocarbons called bitumen, of which nearly 315 billion barrels are recoverable with current technology. The extraction method varies for each geographic area, and even within zones and reservoirs. The two most common extraction methods are surface mining and in-situ extraction such as cyclic steam stimulation (CSS); low pressure steam flood; pressure cycle steam drive; steam assisted gravity drainage (SAGD); hot water flooding; and, fire flood. This paper also discussed the following general tax issues: bituminous sands definition; bituminous sands leases and Canadian development expense versus Canadian oil and gas property expense (COGPE); Canadian exploration expense (CEE) for surface mining versus in-situ methods; additional capital cost allowance; and, scientific research and experimental development (SR and ED). 15 refs.

  15. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  16. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  17. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

    Full Text Available In the last five years, remote selling-led by online organizations - has surged. The resulting growth has created concern among both traditional and remote sellers as they jockey for improved competitive position and governmental entities, in particular US states, over the erosion of their tax revenues as sales are diverted to remote sellers. This paper explores the issues and potential solutions surrounding the e-commerce tax dilemma. It provides a current assessment of the taxation environment for individuals and organizations impacted by the tax debate. Those individuals and organizations might include online business customers, remote sellers both traditional (mail order and online, tax equity organizations, and governmental bodies. Current tax obligations are explored based on landmark legal decisions. Potential short and long -term solutions are assessed.

  18. Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals

    OpenAIRE

    Overesch, Michael; Schreiber, Ulrich

    2006-01-01

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, since timing effects of tax depreciations are suppressed. However, it is shown that IAS 12 provides meaningful information if tax planning strategies are driven by statutory tax rate differences, e.g....

  19. CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

    OpenAIRE

    Éva ERDÕS

    2011-01-01

    This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but th...

  20. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

    This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The t...

  1. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

    Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

  2. Energy taxes, resource taxes and quantity rationing for climate protection

    Energy Technology Data Exchange (ETDEWEB)

    Eisenack, Klaus [Oldenburg Univ. (Germany). Dept. of Economics; Edenhofer, Ottmar; Kalkuhl, Matthias [Potsdam-Institut fuer Klimafolgenforschung e.V., Potsdam (Germany)

    2010-11-15

    Economic sectors react strategically to climate policy, aiming at a re-distribution of rents. Established analysis suggests a Pigouvian emission tax as efficient instrument, but also recommends factor input or output taxes under specific conditions. However, existing studies leave it open whether output taxes, input taxes or input rationing perform better, and at best only touch their distributional consequences. When emissions correspond to extracted ressources, it is questionable whether taxes are effective at all. We determine the effectiveness, efficiency and functional income distribution for these instruments in the energy and resource sector, based on a game theoretic growth model with explicit factor markets and policy instruments. Market equilibrium depends on a government that acts as a Stackelberg leader with a climate protection goal. We find that resource taxes and cumulative resource quantity rationing achieve this objective efficiently. Energy taxation is only second best. Mitigation generates a substantial ''climate rent'' in the resource sector that can be converted to transfer incomes by taxes. (orig.)

  3. Anticipation, tax avoidance, and the price elasticity of gasoline demand

    OpenAIRE

    Coglianese, John; Davis, Lucas W.; KILIAN, Lutz; Stock, James H.

    2015-01-01

    Traditional least squares estimates of the responsiveness of gasoline consumption to changes in gasoline prices are biased toward zero, given the endogeneity of gasoline prices. A seemingly natural solution to this problem is to instrument for gasoline prices using gasoline taxes, but this approach tends to yield implausibly large price elasticities. We demonstrate that anticipatory behavior provides an important explanation for this result. We provide evidence that gasoline buyers increase g...

  4. Electricity Profile Study for Domestic and Commercial Sectors

    Directory of Open Access Journals (Sweden)

    Asmarashid Ponniran

    2012-12-01

    Full Text Available As Malaysia move towards as a developed country, it is expected that the electricity consumption in domestic and commercial sectors will increase as well as more industrials and households need. This study is to investigate the electricity profile in domestic and commercial sectors by monitoring some appropriate appliances that contribute high electricity consumption. The characteristics for every major loads are examined and the potential energy saving is compared to an efficient electrical appliances in order to obtain the effective energy consumption. Questionnaires have been used to collect respondents, appliances and equipments information. For appliances and equipments measurement data, power quality equipment has been. Samples for domestic sector involved 150 respondents from three residential classes which are high, middle and rural. While for commercial sector, 100 respondents are involved which are restaurant, hotel, workshop, and store/office. It shows, in domestic sector, refrigerator appliance consumed high electricity meanwhile in commercial sector; compressor equipment contributed high consumption in electricity. It is also indicated that by using efficient electrical appliances it can reduce the amount of electricity consumption. However, instead of using high efficient appliances, human factor also contribute significant impact on reducing electricity consumption. By integrating between human factor, high efficient appliances/equipment and government policy, the electricity consumption can be used and managed wisely. Therefore the strategies to build energy efficient society have been proposed in order to achieve efficient electricity consumption.

  5. Moral Violations Reduce Oral Consumption.

    Science.gov (United States)

    Chan, Cindy; Van Boven, Leaf; Andrade, Eduardo B; Ariely, Dan

    2014-07-01

    Consumers frequently encounter moral violations in everyday life. They watch movies and television shows about crime and deception, hear news reports of corporate fraud and tax evasion, and hear gossip about cheaters and thieves. How does exposure to moral violations influence consumption? Because moral violations arouse disgust and because disgust is an evolutionarily important signal of contamination that should provoke a multi-modal response, we hypothesize that moral violations affect a key behavioral response to disgust: reduced oral consumption. In three experiments, compared with those in control conditions, people drank less water and chocolate milk while (a) watching a film portraying the moral violations of incest, (b) writing about moral violations of cheating or theft, and (c) listening to a report about fraud and manipulation. These findings imply that "moral disgust" influences consumption in ways similar to core disgust, and thus provide evidence for the associations between moral violations, emotions, and consumer behavior.

  6. The Flat Tax in Central Europe: Slovakia and the Czech Republic in Comparative Perspective

    Directory of Open Access Journals (Sweden)

    Joseph Michael Ellis

    2011-03-01

    Full Text Available Why and how have Slovakia and the Czech Republic adopted flat tax policies? That is what this paper answers. This is a curious development given that flat tax policies were noticeably absent from the landscape of most of the world, including Eastern Europe. I argue that two simultaneous processes occur that make adoption viable.  First, at the domestic level, the idea of the flat tax is held in esteem by a number of actors, specifically: elite carriers, tax and financial ministers, think tanks and right-wing political parties. They champion this idea to its adoption, or at the least, introduce the flat tax into the policy-making apparatus. Second, at the international level, policy diffusion of the flat tax takes place. In other words, the experience of previous adopters impacts the decisions of future adopters. Examining both cognitive heuristics theory and rational learning I argue that there are “varieties of diffusion” during the diffusion of the flat tax.

  7. Sustainable Consumption

    DEFF Research Database (Denmark)

    Røpke, Inge

    2015-01-01

    The intention of this chapter is to explore the role of consumption and consumers in relation to sustainability transition processes and wider systemic transformations. In contrast to the individualistic focus in much research on sustainable consumption, the embeddedness of consumption activities...... in wider social, economic and technological frameworks is emphasised. In particular, the chapter is inspired by practice theory and transition theory. First, various trends in consumption are outlined to highlight some of the challenges for sustainability transitions. Then, it is discussed how consumption...... patterns are shaped over time and what should be considered in sustainability strategies. While discussions on consumption often take their point of departure in the perspective of the individual and then zoom to the wider context, the present approach is the opposite. The outline starts with the basic...

  8. A graphic explanation on how a tax on exports neutralizes the Dutch disease without costs to exporters

    Directory of Open Access Journals (Sweden)

    Luiz Carlos Bresser-Pereira

    2012-12-01

    Full Text Available The adequate way of neutralizing the Dutch disease is the imposition of a variable tax on the export of the commodity that originates the disease. If such tax is equivalent to the "size" of the Dutch disease, it will shifts to the right its supply curve of the commodity in relation to the exchange rate, giving the existing domestic supply and the international demand, the exchange rate will depreciate at the value of the tax, and the equilibrium exchange rate will move from the "current" to the "industrial" equilibrium.

  9. The effects of beer taxes on physical child abuse.

    Science.gov (United States)

    Markowitz, S; Grossman, M

    2000-03-01

    The purpose of this paper is to examine the effects of alcohol regulation on physical child abuse. Given the positive relationship between alcohol consumption and violence, and the negative relationship between consumption and price, the principal hypothesis to be tested is that an increase in the price of alcohol will lead to a reduction in the incidence of violence. We also examine the effects of illegal drug prices and alcohol availability on the incidence of child abuse. Equations are estimated separately for mothers and fathers, and include state fixed effects. Results indicate that increases in the beer tax may decrease the incidence of violence committed by females but not by males.

  10. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  11. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

    The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax ev...

  12. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for only...

  13. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

    Casal, Sandro; Kogler, C.; Mittone, Luigi; Kirchler, Erich

    2016-01-01

    Reducing the social distance between taxpayers and tax authorities boosts taxpayers' acceptance of tax load and tax compliance. In the present experiment participants had the opportunity to pay their tax due either as one single compliance decision or as separate compliance decisions for each type o

  14. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    2009-01-01

    A key obstacle to reducing payroll taxes in many industrialized and transition countries is the direct revenue loss to the government that it implies. This paper studies a simple and practical labor tax reform of reducing a payroll tax and increasing a progressive wage tax that keeps the marginal ta

  15. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  16. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

    Full Text Available Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administrative law - and, moreover, must be functional tax jurisdictions which allow the use of appropriate assemblies. The recent leasks, as WikiLeaks, LuxLeaks, SwissLeaks, Panama Papers etc. on financial flows to tax havens highlight the far-reaching unprecedented evasion and tax fraud, both in the amounts involved - trillions of dollars - and sophisticated assemblies used primarily by multinational companies to the detriment of the public finances of Member territory headquarters and branches which are located and, therefore, detrimental economic and social life of those countries. Tax evasion is based on legal mechanisms which, combined together in the montages of increasingly complex, allowing operators, mostly multinational legal entities to circumvent national tax law and not pay the taxes due. The border between tax optimization, tax evasion and fraud is very thin, optimization using various legal methods to reduce the tax owed, whereas tax evasion using illegal means, which covered crime. Tax evasion reveals either optimize or fraud. There is a significant international dimension of tax evasion because it is favored by multinational corporations operating conditions.

  17. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

    Casal, Sandro; Kogler, C.; Mittone, Luigi; Kirchler, Erich

    2016-01-01

    Reducing the social distance between taxpayers and tax authorities boosts taxpayers' acceptance of tax load and tax compliance. In the present experiment participants had the opportunity to pay their tax due either as one single compliance decision or as separate compliance decisions for each type o

  18. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  19. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Science.gov (United States)

    2010-07-06

    ... 516 of the Tax Increase Prevention Reconciliation Act of 2005. These final regulations affect a broad... income taxes that is derived directly or indirectly from tax consequences or tax strategy described in... participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping...

  20. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  1. Accumulation of Tax-Loss Carryforwards : The Role of Book-Tax Non-Conformity

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

    textabstractUsing confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax difference

  2. A comparative study on foreign and domestic tourists' consumption behavior and preferences in mega-events:A case study of 2010 Shanghai World Expo%重大事件游客消费行为及偏好的中外比较研究——以2010上海世博会为例

    Institute of Scientific and Technical Information of China (English)

    王朝辉; 陆林; 夏巧云; 吴悦; 王莉

    2012-01-01

    Based on an analysis of survey and data of 2120 tourists in Shanghai World Expo,the paper makes a research on the mega-event tourists' consumption behavior preferences as well as their industrial influence.The results are shown as follows.(1) The domestic tourists prefered the economic hotels located near the Expo Garden and in the outskirts of Shanghai;while the inbound tourists usually chose star-grade hotels located in the central business district and near the city proper.Price and convenience were the two main factors for both the foreign and domestic tourists to make accommodation decisions.(2) Both the foreign and domestic tourists prefered fast food and the local dishes,and they were mostly concerned about the dishes and the services consumption dimension.The domestic tourists paid more attention to the dishes while the inbound tourists were more concerned about services.(3) The domestic tourists' motivation of buying souvenirs was to keep them as a memory while that of the inbound tourists was to give others as presents.The domestic tourists paid more attention to thematic cultural attribute and the design of the goods;while the inbound tourists paid more attention to commercial dimension attribute and the function utility value of the goods.(4) The city tour area concentration degree of domestic tourists was higher than that of the inbound tourists.Tourists mainly chose the public transportation(in the urban area) to Expo Garden,while the inbound tourists would like to take a taxi.Domestic tourists mainly chose to visit the World Expo Garden at night,while the inbound tourists would like to choose other entertainments.The analysis and comparative study of the World Expo tourists' behaviors and consumption preferences can provide important inspiration and practical instruction for the development of mega-event markets at home and abroad and destination industry construction.%通过对上海世博会大样本游客调研数据的

  3. Fat Tax As An Alternative Tax In South Africa

    National Research Council Canada - National Science Library

    Lizelle Talbot; Sare Pienaar

    2012-01-01

    .... The aim of this study was to determine whether fat tax can be used as a tool to decrease the rising rate of obesity in South Africa and thus improve the general health of South Africans and to create...

  4. Tax Adjusted for Imported Equipment

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Ministry of Finance, Central Administration of Customs, and State Administration of Taxation of P.R. of China jointly issued a "Notice on the Lists Related to the Interim Provisions on the Adjustment of Import Tax Policy on Major Technical Equipment" (the Notice) on April 13rd to adjust the list of equipment catalog and merchandise attached to the "Interim Provisions on the Import Tax Policy on Major Technical Equipment", as well as the preferential scope and extent of the import tax on a number of major technical equipment.

  5. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  6. Urban water consumption and its influencing factors in China

    NARCIS (Netherlands)

    Fan, Liangxin; Gai, Lingtong; Tong, Yan; Li, Ruihua

    2017-01-01

    Factors that affect water consumption should be identified to develop effective public policies. However, factors influencing domestic water consumption in cities in China, particularly on a national scale, are unclear. In this study, urban water consumption and its influencing factors in 286

  7. The effect of cigarette price increase on the cigarette consumption in Taiwan: evidence from the National Health Interview Surveys on cigarette consumption

    Directory of Open Access Journals (Sweden)

    Ye Chun-Yuan

    2004-12-01

    Full Text Available Abstract Background This study uses cigarette price elasticity to evaluate the effect of a new excise tax increase on cigarette consumption and to investigate responses from various types of smokers. Methods Our sample consisted of current smokers between 17 and 69 years old interviewed during an annual face-to-face survey conducted by Taiwan National Health Research Institutes between 2000 to 2003. We used Ordinary Least Squares (OLS procedure to estimate double logarithmic function of cigarette demand and cigarette price elasticity. Results In 2002, after Taiwan had enacted the new tax scheme, cigarette price elasticity in Taiwan was found to be -0.5274. The new tax scheme brought about an average annual 13.27 packs/person (10.5% reduction in cigarette consumption. Using the cigarette price elasticity estimate from -0.309 in 2003, we calculated that if the Health and Welfare Tax were increased by another NT$ 3 per pack and cigarette producers shifted this increase to the consumers, cigarette consumption would be reduced by 2.47 packs/person (2.2%. The value of the estimated cigarette price elasticity is smaller than one, meaning that the tax will not only reduce cigarette consumption but it will also generate additional tax revenues. Male smokers who had no income or who smoked light cigarettes were found to be more responsive to changes in cigarette price. Conclusions An additional tax added to the cost of cigarettes would bring about a reduction in cigarette consumption and increased tax revenues. It would also help reduce incidents smoking-related illnesses. The additional tax revenues generated by the tax increase could be used to offset the current financial deficiency of Taiwan's National Health Insurance program and provide better public services.

  8. Threshold effect of fiscal policy on private consumption :

    Directory of Open Access Journals (Sweden)

    Wissem Khanfir

    2016-03-01

    Full Text Available Using a threshold regression model, we analyse the impact of fiscal policy on private consumption in Tunisia, over the 1975-2010 period. Our empirical results revealed that public expenditure and tax revenues have Keynesian effects on consumption, when private debt/GDP ratio is below 48 %. This effect becomes non-Keynesian once this threshold is exceeded. We provide empirical evidence that private consumption reacts in non-linear fashion to changes in fiscal policy.

  9. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  10. A Distributional Analysis of Green Tax Reforms

    OpenAIRE

    Gilbert E. Metcalf

    1999-01-01

    I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design...

  11. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31...

  12. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31...

  13. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31...

  14. 26 CFR 31.3221-3 - Supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-3 Supplemental tax... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3...

  15. 26 CFR 31.3301-2 - Measure of tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section...

  16. Effects of beverage alcohol taxes and prices on drinking:\\ud a meta-analysis of 1003 estimates from 112 studies

    OpenAIRE

    Wagenaar, Alexander C.; Salois, Matthew J.; Komro, Kelli A.

    2009-01-01

    Aims: We conducted a systematic review of studies examining relationships between measures of beverage alcohol\\ud tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price–consumption relationship. \\ud Design: Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multipl...

  17. [The effect of increasing tobacco tax on tobacco sales in Japan].

    Science.gov (United States)

    Ito, Yuri; Nakamura, Masakazu

    2013-09-01

    Since the special tobacco tax was established in 1998, the tobacco tax and price of tobacco have increased thrice, in 2003, 2006, and 2010, respectively. We evaluated the effect of increases in tax on the consumption and sales of tobacco in Japan using the annual data on the number of tobacco products sold and the total sales from Japan Tobacco, Inc. We applied the number of tobacco products sold and the total sales per year to a joinpoint regression model to examine the trends in the data. This model could help identify the year in which a decrease or increase was apparent from the data. In addition, we examined the effect of each tax increase while also considering other factors that may have caused a decrease in the levels of tobacco consumption using the method proposed by Hirano et al. According to the joinpoint regression analysis, the number of tobacco products sold started decreasing in 1998, and the trends of decrease accelerated to 5% per year, from 2005. Owing to the tax increase, tobacco sales reduced by -2.4%, -2.9%, and -10.1% (corrected for the effect of the Tohoku Great Earthquake), and price elasticity was estimated as -0.30, -0.27, and -0.28 (corrected) in 2003, 2006, and 2010, respectively. The effect of tobacco tax increase on the decrease in tobacco sales was greatest in 2010, while the price elasticity remained almost the same as it was during the previous tax increase. The sharp hike in tobacco tax in 2010 decreased the number of tobacco products sold, while the price elasticity in 2010 was similar to that in 2003 and 2006. Our findings suggest that further increase in tobacco tax is needed to reduce the damage caused by smoking in the people of Japan.

  18. Tax_Units_2011_Final

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  19. Fuel Tax Just Around Corner

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Currently, the National Development and Reform Commission, the country's top economic planning body, is working with other government departments on reforming China's retail oil price mechanism and introducing a fuel tax.

  20. TAX PAYMENTS DETERMINANTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lazar Sebastian

    2015-07-01

    Full Text Available Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Exchange over twelve years period (2000 – 2011, adopting a new approach, the natural logarithms of corporate income taxes actually paid as dependent variable. This removes the inherent flaws of firm specific effective tax rates, while establishing a more comparable field for subsequent similar research. All the determinants investigated were found as having an impact, albeit at different level of significance. Capital intensity, leverage and labour intensity were found as having a negative effect, while profitability and size have a positive impact. The findings correspond in general to conventional theory. Moreover, the paper produces evidence concerning the impact of loss carry-forward provisions on firm tax payments.