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.

Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

Science.gov (United States)

Shang, Ce; Lee, Hye Myung; Chaloupka, Frank J; Fong, Geoffrey T; Thompson, Mary; O'Connor, Richard J

2018-05-24

Recent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption. This paper aims to examine how cigarette tax structure is associated with cigarette consumption. We used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for sociodemographic characteristics, average taxes and year fixed effects. Our study provides important empirical evidence of a relationship between tax structure and cigarette consumption. We find that a change from a specific to an ad valorem structure is associated with a 6%-11% higher cigarette consumption. In addition, a change from uniform to tiered structure is associated with a 34%-65% higher cigarette consumption. The results are consistent with existing evidence and suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

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...

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...

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

DEFF Research Database (Denmark)

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

2010-01-01

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...

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...... 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...

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.

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

On the record: Benefits of a progressive consumption tax: a conversation with Alan D. Viard

OpenAIRE

anonymous

2012-01-01

Alan D. Viard, a resident scholar at the American Enterprise Institute, reviews the budget outlook, the need for tax reform and the benefits of moving to a progressive consumption tax. He also discusses his forthcoming book, Progressive Consumption Taxation: The X Tax Revisited, which he coauthored with Robert Carroll of Ernst & Young.

Distributional Effects of Environmental Taxes in Estonia

Directory of Open Access Journals (Sweden)

Helen Poltimäe

2013-01-01

Full Text Available This paper analyses the distributional effects of Estonian environmental taxes in 2000-2007 and recent reforms in 2008 using Estonian Household Budget Survey data and a microsimulation model. The results show that the share of environmental taxes in consumption expenditures is about 1-1.5%. Environmental taxes in 2000- 2007 were progressive due to the progressivity of motor fuel excises, which was the largest component of the environmental taxes until 2007. Since 2008, the taxes are less progressive, because of the new electricity excise and increased taxes on gas and other inputs used for distance domestic heating. To minimize the disproportionate effect of future ecological tax reform on low-income households, close monitoring of tax developments is required and necessary compensatory policies need to be implemented

Contradicting the twin deficits hypothesis: The role of tax revenues composition

Directory of Open Access Journals (Sweden)

Obadić Alka

2014-01-01

Full Text Available The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of total budget tax revenues. Results suggest that the co-movements of the current account and the fiscal balance cannot be explained by the twin deficit theory in countries with indirect tax-oriented systems. These results imply that only the structural economic transformation and export orientation of the economy may reverse the causality direction between two deficits.

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.)

Concerned consumption. Global warming changing household domestication of energy

International Nuclear Information System (INIS)

Aune, Margrethe; Godbolt, Åsne Lund; Sørensen, Knut H.; Ryghaug, Marianne; Karlstrøm, Henrik; Næss, Robert

2016-01-01

This paper addresses possible effects of the growing focus on global warming on households’ domestication of energy and the dynamics of energy consumption by comparing data pertaining to the domestication of energy within Norwegian households from two time periods: first, 1991–1995, when climate change was given little public attention, and, second, 2006–2009, after climate change became a major public concern. In the first period, we observed that the domestication of energy resulted in an energy culture emphasizing comfort and convenience with respect to everyday life and the abundant supply of clean hydropower. In the second period, this culture seemed to have changed, making households more concerned about their energy consumption. Consumption of energy was linked to climate change, and many interviewees claimed to save energy. However, the dominant expectation was still to be able to manage everyday life in a convenient and comfortable way. Thus, climate change concerns produced some but not very radical changes in the practical domestication of energy, including energy saving. A main effect was feelings of guilt, tempered by arguments regarding why change is difficult and complaints about political inaction. Thus, public engagement with climate change issues may facilitate energy efficiency policy but to succeed, wider climate policy measures seem to be needed. - Highlights: • Increased climate change focus has affected household domestication of energy. • The changes produced concerns about energy consumption. • Some energy saving activities were reported. • Household energy cultures are less stable than anticipated. • Suggests wider climate policy measures to motivate for energy efficiency.

Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue.

Science.gov (United States)

Andreyeva, Tatiana; Chaloupka, Frank J; Brownell, Kelly D

2011-06-01

Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity. Our paper offers a method for estimating revenues from an excise tax on sugar-sweetened beverages that governments of various levels could direct towards obesity prevention. We construct a model projecting beverage consumption and tax revenues based on best available data on regional beverage consumption, historic trends and recent estimates of the price elasticity of sugar-sweetened beverage demand. The public health impact of beverage taxes could be substantial. An estimated 24% reduction in sugar-sweetened beverage consumption from a penny-per-ounce sugar-sweetened beverage tax could reduce daily per capita caloric intake from sugar-sweetened beverages from the current 190-200 cal to 145-150 cal, if there is no substitution to other caloric beverages or food. A national penny-per-ounce tax on sugar-sweetened beverages could generate new tax revenue of $79 billion over 2010-2015. A modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity. To the extent that at least some of the tax revenues get invested in obesity prevention programs, the public health benefits could be even more pronounced. Copyright © 2011 Elsevier Inc. All rights reserved.

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...... are interpreted in the spirit of the Corlett-Hague results for the optimal tax structure in a closed economy and compared with results from CGE models....

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.

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.

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.

The effectiveness of tax policy interventions for reducing excessive alcohol consumption and related harms.

Science.gov (United States)

Elder, Randy W; Lawrence, Briana; Ferguson, Aneeqah; Naimi, Timothy S; Brewer, Robert D; Chattopadhyay, Sajal K; Toomey, Traci L; Fielding, Jonathan E

2010-02-01

A systematic review of the literature to assess the effectiveness of alcohol tax policy interventions for reducing excessive alcohol consumption and related harms was conducted for the Guide to Community Preventive Services (Community Guide). Seventy-two papers or technical reports, which were published prior to July 2005, met specified quality criteria, and included evaluation outcomes relevant to public health (e.g., binge drinking, alcohol-related crash fatalities), were included in the final review. Nearly all studies, including those with different study designs, found that there was an inverse relationship between the tax or price of alcohol and indices of excessive drinking or alcohol-related health outcomes. Among studies restricted to underage populations, most found that increased taxes were also significantly associated with reduced consumption and alcohol-related harms. According to Community Guide rules of evidence, these results constitute strong evidence that raising alcohol excise taxes is an effective strategy for reducing excessive alcohol consumption and related harms. The impact of a potential tax increase is expected to be proportional to its magnitude and to be modified by such factors as disposable income and the demand elasticity for alcohol among various population groups. Published by Elsevier Inc.

[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.

INCREASED CIGARETTE TAX IS ASSOCIATED WITH REDUCTIONS IN ALCOHOL CONSUMPTION IN A LONGITUDINAL U.S. SAMPLE

Science.gov (United States)

Young-Wolff, Kelly C.; Kasza, Karin A.; Hyland, Andrew J.; McKee, Sherry A.

2013-01-01

Background Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Method Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves I (2001–2002) and II (2004–2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Results Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among non-smokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Conclusions Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette

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

The rapid growth of OPEC′s domestic oil consumption

International Nuclear Information System (INIS)

Gately, Dermot; Al-Yousef, Nourah; Al-Sheikh, Hamad M.H.

2013-01-01

OPEC′s domestic oil consumption has increased seven-fold in 40 years, to 8.5 million barrels per day (mbd). They consume almost as much oil as China. This constitutes one-fourth of their production. Such rapid growth in consumption (5.1% annually, faster than their income growth of 3.1%) will challenge OPEC′s ability to increase their oil exports, which are relied upon in long-term world oil projections by the International Energy Agency (IEA), US Department of Energy (DOE/EIA) and British Petroleum (BP). However, these institutions assume unprecedented slowdowns in OPEC oil consumption – to less than 2% in the future – allowing them to project increases in OPEC oil exports with only modest increases in production. We analyze 1971–2010 data econometrically, with panel co-integration methods. We estimate that the income elasticity of consumption is about 1 for energy and oil. This means that OPEC′s energy and oil consumption will grow as rapidly as their income. Hence, continued high growth rates for domestic oil consumption are more likely than the unprecedented slowdowns projected by IEA, DOE/EIA and BP – adding an extra 6 mbd of OPEC consumption in 2030. This will have major implications for OPEC production and export levels, and for world oil prices. -- Highlights: •We analyze rapid growth of OPEC oil consumption (sevenfold since 1971: 5.1% annually). •Panel co-integration econometric estimate of income elasticity about 1.0. •Consensus projections (IEA, DOE/EIA) have consistently under projected OPEC consumption. •Future oil market implications if OPEC consumption grows as fast as income (as in past)

Optimal selection among different domestic energy consumption patterns based on energy and exergy analysis

International Nuclear Information System (INIS)

Lu, S.; Wu, J.Y.

2010-01-01

In China market, people have many choices for air conditioning of their apartments, including heat-pump systems or gas-fired boilers for heating and air conditioners for cooling. Domestic hot water is usually provided by domestic water heaters making use of electricity or natural gas, which are known for their great energy costs. These systems consume much energy and increase the total cost of required domestic energy. A novel system combining heat pump with water heater is proposed in this paper, and it is named domestic energy system. The system can realize the provision of space heating, cooling and domestic hot water throughout a year. Based on different types of air conditioners, space heating equipments and water heaters, domestic energy consumption patterns are concluded to be eight categories. This study describes and compares the eight domestic energy consumption patterns by economic analysis and prime energy analysis method. Results show that the domestic energy system can provide good economy and save energy significantly. Furthermore, exergy analysis method is employed to compare the exergy efficiencies of different energy consumption systems. The results show that the domestic energy system has the highest energy conversion efficiency and can make remarkable contribution to social energy saving.

The effects of energy taxes on the Kenyan economy: a CGE analysis

International Nuclear Information System (INIS)

Semboja, H.H.H.

1994-01-01

The paper utilizes a computable general equilibrium model to evaluate the impact of the second oil price shock and consequent energy tax policies on the Kenyan economy. Simulations show that dramatic change in energy prices and consequent changes in domestic energy consumption generate sequential feedbacks in the production process and affect economic structures. Terms of trade deteriorate; the balance of payments deficit increases and national income falls. Energy import tariffs and a sales tax are effective policy instruments in controlling energy consumption and increasing government revenue. Both energy policies have net negative effects on other economics activities similar to those observed under the oil price shock. (author)

Parental socialization and the consumption of domestic films, books and music

NARCIS (Netherlands)

Meuleman, R.; Lubbers, M.; Verkuyten, M.J.A.M.

2018-01-01

By innovatively combining insights from research on cultural consumption, socialization and nationalism, this study is one of the first empirical studies to shed more light on role of parental socialization in domestic and foreign cultural consumption of films, books and music. Similar to previous

Classical Corporation Tax as a Global Means of Tax Harmonization

OpenAIRE

Kari, Seppo; Ylä-Liedenpoha, Jouko

2002-01-01

Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

Introducing carbon taxes in South Africa

International Nuclear Information System (INIS)

Alton, Theresa; Arndt, Channing; Davies, Rob; Hartley, Faaiqa; Makrelov, Konstantin; Thurlow, James; Ubogu, Dumebi

2014-01-01

Highlights: • South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. • A phased-in tax of US$30 per ton can achieve national emissions reductions targets set for 2025. • Ignoring all potential benefits, the tax reduces national welfare by about 1.2 percent in 2025. • Border carbon adjustments reduce welfare losses while maintaining emissions reductions. • The mode for recycling carbon tax revenues strongly influences distributional outcomes. - Abstract: 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 CO 2 can achieve national emissions reductions targets set for 2025. Relative to a baseline with free disposal of CO 2 , 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 by introducing its own border carbon adjustments. The mode for recycling carbon tax revenues strongly influences distributional outcomes, with tradeoffs between growth and equity

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.)

Tax policy

International Nuclear Information System (INIS)

1990-07-01

This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations

Tax Revenues in the Context of Economic Determinants

Directory of Open Access Journals (Sweden)

Alena Andrejovská

2018-03-01

Full Text Available Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1% would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.

Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana

Directory of Open Access Journals (Sweden)

John Adu Kwame

2013-12-01

Full Text Available As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Regional Collection Agencies (RCA namely; the Internal Revenue Service (IRS, Customs Excise and Preventive service (CEPS and the Value Added Tax (VAT Services into the Ghana Revenue Authority (GRA. This research aims to find out whether Ghana’s tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income tax, company tax, value added tax (VAT, import duties and self employed tax collection. To that end, questionnaires, interviews, observation and the Ministry of Finance and Economic Planning’s (MoFEP data on tax revenues were analyzed to establish whether there has been some level of efficiency in the mobilization of these taxes. From the field observation, it was discovered that many taxpayers in Ghana are not being issued receipts which could ensure proper accounting. Surprisingly, tax collectors from the RCAs were aware of this but refuse to act. Even though most of the taxes were not being collected, analysis of data from MoFEP showed an increase in revenue collection in the last four years and this has been attributed to the tax administration integration. The effect of tax evasion on the Ghanaian economy has also been thoroughly discussed

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....

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.

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.

Effects of carbon tax on social welfare: A case study of China

International Nuclear Information System (INIS)

Chen, Zi-yue; Nie, Pu-yan

2016-01-01

Highlights: • Carbon tax on the production link may lead to the rise of social welfare. • Oligopoly model of energy sector expands the optimal model of carbon tax. • The impact of carbon taxes is stable under different social redistribution demand. - Abstract: Almost all countries around the world concern about the emission of greenhouse gas. The most widely used model of carbon tax is based on complete competition model of energy market, which, however, cannot completely reflect the real condition. This article establishes a social optimal welfare model that based on oligopoly competition of energy department. According to the model, the article calculates the substitution elasticity of factors in China’s energy sectors, non-energy department and consumption preference in domestic energy and non-energy commodities. Based on the social optimal welfare model, the effect on social welfare caused by carbon taxes in different links is further evaluated. The results show that a certain amount of carbon tax in the production link raises the social welfare, while in consumption and redistribution links lowers the social welfare. Specifically, the absolute value of marginal social welfare in the redistribution link is larger. Moreover, the values of the three types of carbon taxes vary under different redistribution demands though the variation trends of tax in the same link are similar. As a result, a small amount of carbon tax on the production link contributes to the growth of social welfare.

Online-based energy auditing and incentive mechanisms to reduce domestic energy consumption

OpenAIRE

Lossin, Felix; Staake, Thorsten; Fleisch, Elgar

2014-01-01

Domestic energy consumption accounts for about 20-30% of total energy use in western countries [1], [2]. On the level of single households, however, energy consumption tends to vary greatly. This is particularly due to differences regarding behavior and decisions made by individuals. For example, heating and ventilation behavior, the intensity of the use of electrical appliances and hot water, as well as home insulation and weatherization provisions affect total energy consumption. Therefore,...

Short-run Distributional Effects of VAT Rate Change: Evidence from a consumption tax rate increase in Japan

OpenAIRE

David CASHIN; UNAYAMA Takashi

2012-01-01

Households will purchase more items than usual prior to a value added tax (VAT) rate increase in order to avoid taxation. Since this type of arbitrage requires resources such as shopping time and storage space, the impacts of tax increases vary across households, which has brought distributional effects in the short-run. Using the case of a consumption tax rate increase in Japan in 1997, we show that households who are non-working, with non-working spouses and residing in larger houses, benef...

A dwelling-level investigation into the physical and socio-economic drivers of domestic energy consumption in England

International Nuclear Information System (INIS)

Wyatt, Peter

2013-01-01

The UK Government's Department for Energy and Climate Change has been investigating the feasibility of developing a national energy efficiency data framework covering both domestic and non-domestic buildings. Working closely with the Energy Saving Trust and energy suppliers, the aim is to develop a data framework to monitor changes in energy efficiency, develop and evaluate programmes and improve information available to consumers. Key applications of the framework are to understand trends in built stock energy use, identify drivers and evaluate the success of different policies. For energy suppliers, it could identify what energy uses are growing, in which sectors and why. This would help with market segmentation and the design of products. For building professionals, it could supplement energy audits and modelling of end-use consumption with real data and support the generation of accurate and comprehensive benchmarks. This paper critically examines the results of the first phase of work to construct a national energy efficiency data-framework for the domestic sector focusing on two specific issues: (a) drivers of domestic energy consumption in terms of the physical nature of the dwellings and socio-economic characteristics of occupants and (b) the impact of energy efficiency measures on energy consumption. - Highlights: • We examine the drivers of domestic energy consumption. • We examine the impact of domestic energy efficiency measures on energy use. • Dwelling type and size affect electricity and gas consumption. • Income level, tenure and number of resident adults influence energy use. • Energy efficiency measures lead to significant energy savings for households

Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana

OpenAIRE

John Adu Kwame; Eric Tutu Tchao; Kwasi Poku

2013-01-01

As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Regional Collection Agencies (RCA) namely; the Internal Revenue Service (IRS), Customs Excise and Preventive service (CEPS) and the Value Added Tax (VAT) Services into the Ghana Revenue Authority (GRA). This research aims to find out whether Ghana’s tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income t...

Thermo-climatic cost of the domestic consumption products

Energy Technology Data Exchange (ETDEWEB)

Szargut, Jan; Stanek, Wojciech [Institute of Thermal Technology, Silesian University of Technology, Konarskiego 22, 44-100 Gliwice (Poland)

2010-02-15

The thermo-climatic cost (TCC) expresses the cumulative emission of CO{sub 2} burdening all the steps of production processes connected with the fabrication of particular consumption products. The TCC of the considered product results from the consumption of semi-finished products and energy carriers. The TCC of hydrocarbon fuels contains three components: the immediate emission of CO{sub 2} resulting from the combustion of carbon, the TCC of delivery and processing and the TCC resulting from import of fuels. The TCC-component connected with import results from the TCC of the domestic products exported in order to gain the financial means for import. The values of the TCC can be used for the minimization of climatic damages by the selection of the production technology or the design and operation parameters of new processes. (author)

Optimization of Photovoltaic Self-consumption using Domestic Hot Water Systems

Directory of Open Access Journals (Sweden)

Ângelo Casaleiro

2018-06-01

Full Text Available Electrified domestic hot water systems, being deferrable loads, are an important demand side management tool and thus have the potential to enhance photovoltaic self-consumption. This study addresses the energy and economic performance of photovoltaic self-consumption by using a typical Portuguese dwelling. Five system configurations were simulated: a gas boiler (with/without battery and an electric boiler (without demand management and with genetic and heuristic optimization. A sensitivity analysis on photovoltaic capacity shows the optimum photovoltaic sizing to be in the range 1.0 to 2.5 kWp. The gas boiler scenario and the heuristic scenario present the best levelized cost of energy, respectively, for the lower and higher photovoltaic capacities. The use of a battery shows the highest levelized cost of energy and the heuristic scenario shows the highest solar fraction (56.9%. Results also highlight the great potential on increasing photovoltaic size when coupled with electrified domestic hot water systems, to accommodate higher solar fractions and achieve lower costs, through energy management.

Assessment of a progressive electricity tax

International Nuclear Information System (INIS)

2000-01-01

Progressive electricity tax implies that the tax rate increases with consumption so that the tax paid per kWh consumed increases when the consumption increases beyond a certain level. This elucidation discusses principal and practical aspects of such a tax. It is advised against the establishment of a progressive electricity tax. The objections are of principal, economical and administrative character

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

, this result is principally due to the progressivity of taxes on car purchases, a progressivity stronger by far in Denmark where these taxes are so high that car purchase costs can be afforded only by those with high incomes. These findings underline the necessity of taking into account equity issues when......We evaluate household transport consumption inequalities in France, Denmark and Cyprus, investigate their temporal dynamics, and estimate the redistributive effects of taxes on different commodity categories. Using household-level data from repeated cross-sections of expenditure surveys spanning...... has decreased overtime, thus reflecting the increasingly widespread use of cars. Moreover, fuel taxes have become regressive, while the progressive character of taxes on the remaining car use commodities has weakened with time. Taxes on transport goods and services as a whole are progressive. However...

An energy Btu tax alternative

International Nuclear Information System (INIS)

Nan, Gehuang D.

1995-01-01

This paper extends the Ramsey tax rule and develops a tax rate by minimizing total excess burden, subject to government tax revenues. This tax rate is a function of its own and other fuels' price elasticities of compensated demand and supply, its own price and consumption level, other fuels' prices and consumption levels, and government revenues. It is this proposed tax rate, not the Ramsey tax ratio, that guides a government to levy a tax efficiently through a minimization of total excess burden. In the case of an energy tax, this tax rate provides direct guidance for taxation on various fuels. Moreover, total excess burden generated by the proposed tax rate is significantly less than that produced by the Clinton Administration's proposal

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

policy instrument to decrease emissions from agriculture than a tax based directly on emissions from production. In this study, we look at the effect of internalising the social costs of greenhouse gas emissions through a tax based on CO2 equivalents for 23 different foods. Furthermore, we compare......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...... the loss in consumer surplus and the changed dietary composition for different taxation scenarios. In the most efficient scenario, we find a decrease in the carbon footprint from foods for an average household of 2.3–8.8% at a cost of 0.15–1.73 DKK per kg CO2 equivalent whereas the most effective scenario...

The impacts of carbon tax and complementary policies on Chinese economy

International Nuclear Information System (INIS)

Lu, Chuanyi; Tong, Qing; Liu, Xuemei

2010-01-01

Under the pressure of global warming, it is imperative for Chinese government to impose effective policy instruments to promote domestic energy saving and carbon emissions reduction. As one of the most important incentive-based policy instruments, carbon tax has sparked a lively controversy in China. This paper explores the impact of carbon tax on Chinese economy, as well as the cushion effects of the complementary policies, by constructing a dynamic recursive general equilibrium model. The model can describe the new equilibrium for each sequential independent period (e.g. one year) after carbon tax and the complementary policies are imposed, and thus describe the long-term impacts of the policies. The simulation results show that carbon tax is an effective policy tool because it can reduce carbon emissions with a little negative impact on economic growth; reducing indirect tax in the meantime of imposing carbon tax will help to reduce the negative impact of the tax on production and competitiveness; in addition, giving households subsidy in the meantime will help to stimulate household consumptions. Therefore, complementary policies used together with carbon tax will help to cushion the negative impacts of carbon tax on the economy. The dynamic CGE analysis shows the impact of carbon tax policy on the GDP is relatively small, but the reduction of carbon emission is relatively large. (author)

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.

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…

The optimal gas tax for California

International Nuclear Information System (INIS)

Lin, C.-Y. Cynthia; Prince, Lea

2009-01-01

This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is $1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising $0.85/gal. Of this, the congestion externality is taxed the most heavily, at $0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full $0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good.

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 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...

International tax planning & prevention of abuse under domestic tax law, tax treaties & EC-law

OpenAIRE

De Broe, Luc

2007-01-01

PART ONE:THE USE OF CONDUIT & BASE COMPANIES IN INTERNATIONAL TAX PLANNING 1 1. CONDUIT COMPANIES 1 1.1. Treaty shopping 1 1.1.1. Description of the term “Treaty shopping” in relation to conduit companies 1 1.1.2. Basic features of “Treaty Shopping” in relation to conduit companies 6 1.1.2.1. Form of the conduit: company or partnership ? 6 1.1.2.2. Tax considerations in setting up the conduit 8 1.2. Directive shopping 11 1.2.1. Description of the term ...

The impact of tax forms on economic growth: Evidence from Serbia

Directory of Open Access Journals (Sweden)

Kalaš Branimir

2017-01-01

Full Text Available The aim of the paper is to show the relevance of nexus between tax forms and economic growth and how they affect on gross domestic product in Serbia for the period 2006-2015. The impact is manifested through the analysis of three main tax forms: personal income tax (PIT, corporate income tax (CIT and value-added tax (VAT and their effect on the macroeconomic indicator as gross domestic product (GDP. The analysis is for a period of ten years in Serbia, where the regression model is constructed so that the GDP is defined as the dependent variable, while the tax forms are set as independent variables. To ensure correctly specified regression model, authors used the next test: VIF test, BP and BPG test, as well as Ramsey reset test. Results show a high degree of positive correlation between the observed variables and the positive impact of the personal income tax, corporate income tax and value-added tax on the gross domestic product, but it is only the impact of value added tax statistically significant.

The optimal gas tax for California

Energy Technology Data Exchange (ETDEWEB)

Lin, C.-Y. Cynthia; Prince, Lea [Department of Agricultural and Resource Economics, University of California, Davis, CA 95616 (United States)

2009-12-15

This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is USD1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising USD0.85/gal. Of this, the congestion externality is taxed the most heavily, at USD0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full USD0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good. (author)

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign tax credit with respect to taxes paid... Controlled Foreign Corporations § 1.960-1 Foreign tax credit with respect to taxes paid on earnings and... foreign tax credit limitation under section 904(a) of the domestic corporation for the taxable year in...

The Effects of Domestic Energy Consumption on Urban Development Using System Dynamics

Science.gov (United States)

Saryazdi, M. D.; Homaei, N.; Arjmand, A.

2018-05-01

In developed countries, people have learned to follow efficient consumption patterns, while in developing countries, such as Iran, these patterns are not well executed. A large amount of energy is almost consumed in buildings and houses and though the consumption patterns varies in different societies, various energy policies are required to meet the consumption challenges. So far, several papers and more than ten case studies have worked on the relationship between domestic energy consumption and urban development, however these researches did not analyzed the impact of energy consumption on urban development. Therefore, this paper attempts to examine the interactions between the energy consumption and urban development by using system dynamics as the most widely used methods for complex problems. The proposed approach demonstrates the interactions using causal loop and flow diagrams and finally, suitable strategies will be proposed for urban development through simulations of different scenarios.

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

An environmental tax towards more sustainable food consumption: empirical evidence of the French meat and marine food consumption

OpenAIRE

Bonnet, Céline; Bouamra-Mechemache, Zohra; Corre, Tifenn

2016-01-01

After fossil fuels, agricultural production and fisheries are industries with the largest impact on the environment in terms of greenhouse gas (GHG) emissions, especially in the production of ruminant meats such as beef, veal or lamb. In order to reduce this environmental impact, consumers can change their food consumption habits to utilize less polluting products such as white meats or vegetable food products. We analyze whether or not a CO2 equivalent (CO2-eq) tax policy can change consumer...

[The scale of border trade, tax-free import and tobacco smuggling to Norway].

Science.gov (United States)

Lund, Karl Erik

2004-01-08

There are no studies of the relative significance in Norway of registered sales, tax-free import, border trade or smuggling of tobacco. The estimated registered sales of tobacco are based on data from the Norwegian customs and excise authorities. The border trade and tax-free import estimates were based on nation-wide, representative surveys of daily smokers aged 16-74 carried out by Statistics Norway for the years 1990-1993 and 1997-2001. There are no detailed data on the scale of smuggling other than confiscation statistics compiled by the customs and excise authorities. It is assumed that confiscations amount to about a tenth of the total amount smuggled into the country. The unregistered consumption of cigarettes and tobacco has been on the rise since the early 1990s; in the years 1997-2001 it accounted for about a quarter of total consumption. Broken down, the figures are as follows: 11% was purchased in Sweden, 5% in Denmark, 9% in other foreign countries; 1% was smuggled into the country. The rise in unregistered tobacco consumption is putting further pressure on the high Norwegian taxes on tobacco. But if taxes were cut, domestic demand would rise, and hence have little or even negative impact on revenue flowing to the government from the legal tobacco market and probably little impact on the levels of imported tobacco through tax-free arrangements or cross-border trade. Hence, although the price gap between Norway and neighbouring countries narrows, we must assume that the motivation to acquire tobacco will remain unaffected while Norwegians continue to travel to Sweden to stock up on inexpensive meat produce.

The tax havens between measures of economic stimulation and measures against tax evasion

Directory of Open Access Journals (Sweden)

Manea, A. C.

2010-11-01

Full Text Available In the literature but also in the legal language there are ever-increasingly met the current economic notions of tax havens, offshore companies, offshore law or double taxation. These concepts are encountered, however, in legislative efforts of combating domestic and international business and tax evasion, because such tax havens, although offering financial benefits to individuals or legal residents, make it virtually impossible to control, by the national tax services, the level of imposed income tax and the fees payable by the taxpayer, and all these through operations under the legislation of the States where there are these tax havens. The terminology of tax havens is replaced in recent years with the more discreet terms. of center of international finance or financial haven.

A Comparison of Alternative Tax Bases

OpenAIRE

John Freebairn

2005-01-01

The revenue, efficiency, equity and operating costs properties of alternative tax bases or taxable sums are compared and contrasted. Initially the assessment is made for generic, comprehensive tax bases on income and consumption flows, wealth stocks, and on transactions. On the criteria of efficiency and equity, there are unresolved conceptual and empirical arguments in choosing between income, consumption and wealth tax bases, but general revenue raising transaction taxes are inferior. In pr...

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.

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.

Does tax competition really promote growth?

DEFF Research Database (Denmark)

Köthenbürger, Marko; Lockwood, Ben

2010-01-01

This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...... the centralized level. Growth can be lower with decentralization. Our results also predict a negative relationship between output volatility and growth with decentralization.......This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...

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).

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.

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

Development of energy consumption in households. Relations with domestic behavior; Ontwikkeling energiegebruik in de huishouding. Relaties met huishoudelijk gedrag

Energy Technology Data Exchange (ETDEWEB)

Groot-Marcus, J.P.; Scherhorn, E.

1999-07-01

The development of technology, technological innovations and demographic developments are known factors with respect to their impact on energy consumption. However, it is not yet very clear to what extent behavioral changes play a part in favor or to the detriment of energy consumption. In this report an outline is given of developments with respect to the level of provisions, services, amenities, etc. and related domestic behavior, as far as it concerns the consumption of energy of private households in the Netherlands in the second part of the 20th century. Therefore, this study is not about the impact of technological innovations, but about technological changes and changes in the materialistic environment, which resulted in an adjustment of the domestic situation and of several types of domestic behavior, and thus, also resulted in effects on energy consumption. Concrete subjects that are dealt with are the house, heating, personal care, and laundry. 60 refs.

Fiscal Drag as an Automatic Stability Tool, in the Case of New Regulation with Price Criteria in Automotive Sectors Special Consumption Tax (SCT

Directory of Open Access Journals (Sweden)

Abdurrahman TARAKTAŞ

2017-12-01

Full Text Available Fiscal drag is a result of real or nominal expanding economy and progressive taxation. In general, individuals are forced to enter the upper tax bracket depending on their increased income or expenditure. More tax burden can result in less consumption. Fiscal drag, lack of spending or excessive taxation can cause the economy to slow down. Traditional view suggests that fiscal drag may serve as a natural automatic stabilizer to cool the economy. However, this view ignores the supply side and in particular the potential effects of the high tax burden on economy. This study examines the extent to which the expected automatic stabilization function can be performed and the possible side effects on economic balances and income distribution of fiscal drag in our country in the case of new regulation with price criteria in automotive sectors Special Consumption Tax (SCT.

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

Science.gov (United States)

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

2014-01-01

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.

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.

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

Science.gov (United States)

Taber, Daniel R.; Chriqui, Jamie F.; Vuillaume, Renee; 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 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.) Results 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. Conclusion Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption. PMID:25083906

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)

Ecological tax reform

International Nuclear Information System (INIS)

1996-01-01

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)

Ecological tax reform

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

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)

The Relationship between Preservative Tax Assessments and Netherlands Tax Treaties: Not Always Pacta Sunt Servanda?

NARCIS (Netherlands)

Potgens, F.P.G.

2010-01-01

This article analyses the decisions of the Dutch Supreme Court of 20 February 2009, BNB 2009/260 through 262 and 19 June, 2009, BNB 2009/263 through 266 on the relationship between the domestic concept of preservative tax assessments and previously concluded tax treaties. The author argies that some

Climate change : the case for a carbon tariff/tax

International Nuclear Information System (INIS)

Courchene, T.J.; Allan, J.R.

2008-01-01

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

Domestic fuel energy consumption in an Indian urban ecosystem

International Nuclear Information System (INIS)

Misra, M.K.; Rao, B.G.; Nisanka, S.K.; Sahu, N.C.

1995-01-01

Berhampur is one of the oldest and biggest towns of Orissa State where 93% of people earn their living from non-primary economic activities. The fuel consumption structure reveals an element of rural bias since the domestic sector derives 49% of its energy used for cooking and heating from biomass sources. Firewood is the only fuel used by all income groups and almost all occupations. Other traditional fuels such as dungcake, agricultural waste and leaf litter are used in the town with different degrees of dominance in various occupation groups and income classes. The inequality of income distribution is reflected in the fuel consumption structure of the rich and poor with greater dependence on non-biomass in the high income group and biomass in the low income group. Family size is an important determinant of biomass fuel use. For the urban poor, there is a relationship between income and fuel consumption. There exists scope for enlarging the biomass base by utilising the available bio-wastes and developing a green belt around the town. This requires some rural features in the urban area using new technologies. (author)

Dynamics of Domestic Water Consumption in the Urban Area of the Kathmandu Valley: Situation Analysis Pre and Post 2015 Gorkha Earthquake

OpenAIRE

Sadhana Shrestha; Yoko Aihara; Arun Prasad Bhattarai; Niranjan Bista; Sudarshan Rajbhandari; Naoki Kondo; Futaba Kazama; Kei Nishida; Junko Shindo

2017-01-01

Information regarding domestic water consumption is vital, as the Kathmandu Valley will soon be implementing the Melamchi Water Supply Project; however, updated information on the current situation after the 2015 Gorkha Earthquake (GEQ) is still lacking. We investigated the dynamics of domestic water consumption pre- and post-GEQ. The piped water supply was short, and consumption varied widely across the Kathmandu Upatyaka Khanepani Limited (KUKL) branches and altitude. The reduction in piped...

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)

26 CFR 1.996-7 - Carryover of DISC tax attributes.

Science.gov (United States)

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

The material consumptive: domesticating the tuberculosis patient in Edwardian England

Science.gov (United States)

Mooney, Graham

2013-01-01

The proliferation of general and specialist hospitals, lunatic asylums, and workhouse infirmaries in the nineteenth century challenged the popular perception of the home as a suitable site of health care. Amidst the emergence of yet another type of institution, the tuberculosis sanatorium, tuberculosis control in the Edwardian period was re-sited and re-scaled to accommodate what might be termed a ‘preventive therapy’ of domestic space. Three interlinked perspectives demonstrate why and how this happened. First, I explore the role of the national and local state in legitimating domestic space as a scale and a site for the regulation of tuberculosis patients and prevention of the disease. Second, I investigate how tuberculosis self-help manuals promoted a technology of the self that was founded largely on the principles of sanatorium therapy but was necessarily reconfigured to reflect the social relations of domestic space. Third, I assess the marketing of consumer goods to the domiciled tuberculosis sufferer through the pages of the British Journal of Tuberculosis. It is suggested that a common tubercular ‘language’ of material consumption was fashioned in order to normalise the accumulation of possessions for use in the home. These arguments are situated in relation to recent historical research on material culture and identity at the turn of the twentieth century, which has stressed the cultivation of individuality and that the right sort of possessions appropriately arranged in domestic space signified well-regulated morality. PMID:24882921

Supply of goods free of charge in value added tax system

Directory of Open Access Journals (Sweden)

Milošević Miloš

2015-01-01

Full Text Available Consideration represents one of the cumulatively prescribed conditions for the taxation of supplies of goods in value added tax system. In the absence of consideration there is in general no basis for taxation, which makes room for untaxed final consumption - the case in which a taxpayer deducts input VAT on purchased good that is subsequently used for his own or another person's final consumption free of charge. In this paper, the author analyzes the situations in which, for taxation purposes, the supplies of goods free of charge will be treated equally as supplies for consideration and, relying on the jurisprudence of the European Court of Justice, notes the deviations of the domestic practice from the communautaire one, while providing concrete recommendations for their elimination.

Reforming taxes on wine and other alcoholic beverage consumption

OpenAIRE

Kym Anderson

2010-01-01

As part of a comprehensive review of AustraliaÂ’s tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an ad valorem to a volumetric basis and that all beverages be taxed to the same extent per litre of alcohol. This paper introduces a mini-symposium of three other papers aimed at contributing to what will be an on...

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.

Tariff-Tax Reforms and Market Access

DEFF Research Database (Denmark)

Kreickemeier, Udo; Raimondos-Møller, Pascalis

2006-01-01

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 pa...... 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....

Taxes, Tuition Fees and Education for Pleasure

DEFF Research Database (Denmark)

Malchow-Møller, Nikolaj; Nielsen, Søren Bo; Skaksen, Jan Rose

2011-01-01

are unconstrained, the optimal tax/fee system involves regressive income taxes and high tuition fees. A progressive labor income tax system may, on the other hand, be a second-best response to politically constrained, low tuition fees. Finally, the existence of individuals with different abilities will also move...... the optimal income tax system toward progressivity.......The fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees...

Carbon tax, a socially regressive tax? True problems and false debates

International Nuclear Information System (INIS)

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

2009-01-01

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)

Evaluating the applicability of integrated domestic energy consumption frameworks in the UK

International Nuclear Information System (INIS)

Keirstead, James

2006-01-01

Domestic energy consumption (DEC) has been traditionally understood using disciplinary perspectives, focusing on specific components of the energy consumption system such as technologies or costs. However, early attempts to encourage energy conservation demonstrated that these frameworks often miss important contextual factors such as cultural values and behavioural interactions with technologies. This evidence, combined with the present need for energy policies that can address environmental, social, and economic concerns, suggests that a broader perspective is needed. Integrated frameworks of DEC were first proposed over 20 years ago but very little has been said about the ideas proposed in these papers, whether it be critiquing their form or assessing their impact on theory and practice. This paper attempts to fill this gap by examining the influence of integrated frameworks in academic literature and in UK energy policy. It is argued that a common language could stimulate renewed interest in the integrated perspective and thereby help policy makers meet these diverse goals. To this end, a flexible agent-based framework is proposed to stimulate debate and clarify the role of an integrated approach to domestic energy policy

26 CFR 1.684-4 - Outbound migrations of domestic trusts.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Outbound migrations of domestic trusts. 1.684-4 Section 1.684-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous § 1.684-4 Outbound migrations of domestic trusts. (a) In...

Information sharing for consumption tax purposes : An empirical analysis

NARCIS (Netherlands)

Ligthart, Jenny E.

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

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.

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

International Nuclear Information System (INIS)

Ludwig, J.; Andreae, M.O.; Helas, G.; Marufu, L.; University of Utrecht; Lelieveld, J.

1999-01-01

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 -1 year -1 , respectively. In urban centres wood was consumed at an average rate of 0.4±0.26 tonnes capita -1 year -1 . These consumption rates translate into emission outputs from Zimbabwe of 4.6 Tg CO 2 -C year -1 , 0.4 Tg CO-C year -1 , 5.3 Gg NO-N year -1 , 14.5 Gg CH 4 -C year -1 , 24.2 Gg NMHC-C year -1 , 2.9 Gg organic acid-C year -1 (formic and acetic acids) and 48.4 Gg aerosol-C year -1 . For CO 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 2 and CO emission in Zimbabwe

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

The rapid growth of domestic oil consumption in Saudi Arabia and the opportunity cost of oil exports foregone

International Nuclear Information System (INIS)

Gately, Dermot; Al-Yousef, Nourah; Al-Sheikh, Hamad M.H.

2012-01-01

We analyze the rapid growth of Saudi Arabia's domestic oil consumption, a nine-fold increase in 40 years, to nearly 3 million barrels per day, about one-fourth of production. Such rapid growth in consumption – 5.7% annually, which is 37% faster than its income growth of 4.2% – will challenge Saudi Arabia's ability to increase its oil exports, which are relied upon in long-term world oil projections by the International Energy Agency (IEA), US Department of Energy (DOE) and British Petroleum (BP). However, these institutions assume unprecedented slowdowns in Saudi oil consumption – from 5.7% annual growth historically to less than 2% in the future – allowing them to project increases in Saudi oil exports. Using 1971–2010 data, we estimate that the income responsiveness (elasticity) of oil consumption is at least 1.5—using both Ordinary Least Squares regression and Cointegration methods. We believe that continued high growth rates for domestic oil consumption are more likely than the dramatic slowdowns projected by IEA, DOE and BP. This will have major implications for Saudi production and export levels. - Highlights: ► We analyze the rapid growth of Saudi Arabia's domestic oil consumption, now one-fourth of production. ► Estimated income elasticity of oil demand at least 1.5, using OLS and Co-integration. ► Yet IEA, DOE and BP project unprecedented slowdowns, from 5.7% historically to below 2%, half the rate of income growth. ► Continued high growth rates are more likely, with major implications for Saudi production and export levels.

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform

Directory of Open Access Journals (Sweden)

Roberto Magno Iglesias

Full Text Available ABSTRACT The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs. The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

Double Taxation, Tax Credits and the Information Exchange Puzzle

OpenAIRE

Wolfgang Eggert

2003-01-01

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the decentralized equilibrium is efficient. However, we also identify situations with adverse welfare properties in which information exchange is compatible with zero taxes on capital income. The model hel...

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.

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.

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

Science.gov (United States)

Yeh, Chun-Yuan; Ho, Li-Ming; Lee, Jie-Min; Hwang, Jhe-Yo

2013-09-08

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. 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. 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. 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.

The domestic work of consumption: materiality, migration and home-making

Directory of Open Access Journals (Sweden)

Marta Vilar Rosales

2010-10-01

Full Text Available This article aims to discuss the potentials of an integrated approach to two significant fields of practice: materiality and migration. Based on the results of a preliminary approach to the Portuguese migrant community in Toronto and three previous ethnographies with Portuguese and Indi-Portuguese migrants conducted in Lisbon, Maputo and four Brazilian cities, it intends in particular to explore the various ways in which the home and home-making as a social and cultural process can work as a significant field to explore that relation. It will be argued that domestic materiality constitutes a particularly productive field to look at the relationships between macro-contexts and micro-practices, social formations and cultural institutions that affect and shape the life experiences of those who migrate. In order to discuss its participation in the evaluations, reconfigurations and processes of rebuilding / reconstructions that necessarily take part in all migratory movements, the work of domestic consumption will be addressed as an expression of those processes but also as a constitutive activity, i. e., the (reproduction of identity and belonging.

Environmental taxes in 2008

International Nuclear Information System (INIS)

2011-01-01

This report briefly presents and comments the amount of environmental taxes which have been collected in France in 2008. These taxes comprise energy taxes (nearly 68 per cent), transport taxes (nearly 28 per cent) and pollution and resource taxes (less than 5 per cent), and represent 2 per cent of the French GDP and 5 per cent of mandatory contributions. The share of environmental taxes is compared among the European Union countries. This shows that France is close to the average. It also appears that these taxes evolve slower than the GDP. An indicator is built up and commented: it relates the rate between energy taxes and the GDP on the one hand, and energy consumption on the other hand. This indicator displays a slow but significant decrease since the end of the last century

The effect of cigarette price increases on cigarette consumption, tax revenue, and smoking-related death in Africa from 1999 to 2013.

Science.gov (United States)

Ho, Li-Ming; Schafferer, Christian; Lee, Jie-Min; Yeh, Chun-Yuan; Hsieh, Chi-Jung

2017-11-01

This study investigates the effects of price hikes on cigarette consumption, tobacco tax revenues, and reduction in smoking-caused mortality in 36 African countries. Using panel data from the 1999-2013 Euromonitor International, the World Bank and the World Health Organization, we applied fixed-effects and random-effects regression models of panel data to estimate the elasticity of cigarette prices and simulate the effect of price fluctuations. Cigarette price elasticity was the highest for low-income countries and considerably lower for other African economies. The administered simulation shows that with an average annual cigarette price increase of 7.38%, the average annual cigarette consumption would decrease by 3.84%, and the average annual tobacco tax revenue would increase by 19.39%. By 2050, the number of averted smoking-attributable deaths (SADs) will be the highest in South Africa, followed by the Democratic Republic of Congo, Madagascar, and Ethiopia. Excise tax increases have a significant effect on the reduction of smoking prevalence and the number of averted smoking-attributable deaths, Low-income countries are most affected by high taxation policies.

CO2/energy taxes als an instrument in the Dutch environmental policy

International Nuclear Information System (INIS)

Rullens, W.M.

1996-01-01

The introduction of an eco-tax on energy consumption as a policy instrument for the reduction of energy consumption by The Netherlands is discussed. It is estimated that the introduction of this eco-tax will reduce energy consumption by 1 to 1.5 percent of the total national energy consumption. In addition, this tax will stimulate the development and the use of renewable energy sources. It is concluded that, although a European CO 2 -energy tax is preferred, national tax policies will allow to positive environmental effects without large economic risks. It remains however necessary to take into account potentially negative economic effects. (A.S.)

The impact of cigarette taxes and advertising on the demand for cigarettes in Ukraine.

Science.gov (United States)

Peng, Limin; Ross, Hana

2009-06-01

Cigarette consumption in Ukraine is increasing while the cigarettes are becoming more affordable due to low taxes and raising income. The impact of cigarette prices and taxes on cigarette consumption is unclear due to the limited research evidence using the local data. This study estimates the sensitivity of Ukraine population to cigarette prices and the affordability of cigarettes using the macro level data in order to predict the effectiveness of cigarette tax policy. Monthly time-series data available from 1997 to 2006 in Ukraine were used to estimate the generalized least square model with an AR(1) process to investigate the impact of cigarette price/tax, household income, the affordability of cigarettes and the volume of tobacco advertising on Ukraine domestic cigarette sales while controlling for other factors. Our analyses demonstrate a strong positive association between cigarette sales and household income as well as a strong positive association between cigarette sales and tobacco advertising activity. The population is found to have relatively low sensitivity to cigarette prices and cigarette taxes, but the impact of cigarettes' affordability is statistically significant, even though also of low magnitude. We speculate that the lower sensitivity to cigarette prices among Ukraine population is caused by wide price variation allowing smokers to avoid a price increase by brand substitution as well as by low costs of cigarettes, high social acceptance of smoking and limited effort to control tobacco use in Ukraine. Narrowing the cigarette price choices and increasing cigarette prices above the level of inflation and income growth by adopting the appropriate tax policy would likely increase the effectiveness of this tool for controlling the smoking rate in Ukraine as well as yield additional budget revenue gains. In addition, imposing advertising restriction may further help reducing the smoking prevalence.

An econometric method for estimating the tax elasticity and the impact on revenues of discretionary tax measures : applied to Malawi and Mauritius

OpenAIRE

Ehdaie, Jaber

1990-01-01

This paper develops an econometric technique that deals with shortcomings of existing methods for estimating the tax elasticity and the impact on revenues of discretionary tax measures. This model highlights the roles that discretionary tax measures and economic growth play in effecting the shift from the taxation of international trade to the taxation of domestic transactions. The objective of this study is twofold: first, to develop an econometric method of estimating built-in tax elasticit...

Tax policy to combat global warming: On designing a carbon tax

International Nuclear Information System (INIS)

Poterba, J.

1991-01-01

This chapter is divided into five sections. The first describes the basic structure of the carbon tax, focusing on the policies already in place in Europe as well as proposed taxes for the US. The second section considers the distributional burden of carbon taxes across income groups. The third section examines the production and consumption distortions from a carbon tax, using a simple partial-equilibrium model of the energy market. These estimates do not correspond to the net efficiency cost of carbon taxes because they neglect the reduction in negative externalities associated with these taxes, but they indicate the cost that must be balanced against potential efficiency gains from the externality channel. The fourth section discusses the short- and long-run macroeconomic effects of adopting a carbon tax, drawing on previous empirical studies of the relationship between tax rates and real output growth. A central issue in this regard is the disposition of carbon tax revenues. The fifth section considers several design issues relating to carbon taxes, such as harmonization with other greenhouse taxes and the difficulty of taxing fossil-fuel use in imported intermediate goods. There is a brief concluding section that discusses broader issues of policy design

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

European Union definitely introduces common taxes on energy

International Nuclear Information System (INIS)

Schoenweisner, R.

2003-01-01

In this paper taxes of the European Union on energy are reviewed. European Union Ministers of environment Council definitely ratified new common system of minimal energy taxes in last week. Council introduces par excellence minimal all-European size of an electricity, coal and natural gas consumption tax. New directive according to European Commission will improve operation of internal market and eliminate deformation of competitive environment among individual members as well as among mineral oils and the other energy sources. Slovak Republic taxes all motor fuel types by higher charge as is minimal level demanded by EU according to new directive after rising of consumable tax from mineral oils in August 2003. According to Minister of Finances Slovak Republic demanded European Union for a temporary 10-year period for utilizing electricity, coal, coke, and natural gas consumption tax. According to Ministry, Utilizing new taxes and rising of tax load is not in interest of started tax reform in Slovak Republic

Equilibrium pollution taxes in a two-sector open economy

Energy Technology Data Exchange (ETDEWEB)

Nannerup, N. [Faculty of Business Administration, Dept. of Economics (Denmark)

1996-12-31

This paper is concerned with trade strategic implications of environmental policy between two countries when there are two oligopolistic markets in each of which producers are located in a separate country. Differences in abatement cost structures between domestic firms are moreover introduced. This variant of the basic model of strategic trade makes possible an analysis of the design of optimal emission taxes across domestic sectors when countries have taken unilateral actions to reduce emission of a pollutant harming the global environment, such as CO{sub 2}. It turns out that by differentiating taxes across domestic firms governments can raise national net foreign rents in the two markets. This basic result arising between non-cooperative governments is related to recent results showing that tax-differentiation across sectors could, in fact, raise global welfare insofar as it prevents CO{sub 2} emission to relocate in countries that have no climate policy. (au) 16 refs.

Value added tax-theoretical and practical aspects

Directory of Open Access Journals (Sweden)

Raičević Božidar B.

2004-01-01

Full Text Available Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation. Today it is one of the most widely used form of consumption tax in the world, being levied in about 120 countries accounting for around 70 per cent of the world population, including all European countries except Serbia and Bosnia and Herzegovina (the Federation and the Republic of Srpska. The burden of value added tax is visible at each stage in the production and distribution chain, thus eliminating taxation accumulation and is borne ultimately by the final consumer of final goods and services in the consuming country. The consumption type is a dominant type of value added tax. It ensures that the fixed and current assets purchases are exempt from VAT, and as such, it encourages technological progress and investment. By applying the country of destination principle (VAT is chargeable in the country where the goods or services are consumed - exports are exempt from tax while imports are taxed, value added tax eliminates double taxation and retains tax sovereignty of the importing country. In the last ten years there have been attempts to introduce value added tax in Serbia. The introduction of value added tax is the condition for the accession to the EU and we should expect that the latest attempt to introduce this tax in the Serbia taxation system will be successful. Namely, VAT Act is expected to be passed during 2004 and enforced as of January 1, 2005.

The Impact of Socio-Economic Indicators on Sustainable Consumption of Domestic Electricity in Lithuania

Directory of Open Access Journals (Sweden)

Sergej Vojtovic

2018-01-01

Full Text Available Lithuania is one of the EU Member States, where the rate of energy consumption is comparatively low but consumption of electricity has been gradually increasing over the last few years. Despite this trend, households in only three EU Member States consume less electricity than Lithuanian households. The purpose of this research is to analyse the impact of socio-economic factors on the domestic electricity consumption in Lithuania, i.e., to establish whether electricity consumption is determined by socio-economic conditions or population’s awareness to save energy. Cointegration analysis, causality test and error-correction model were used for the analysis. The results reveal that there is a long run equilibrium relationship between residential electricity consumption per capita and GDP at current prices as well as the ratio of the registered unemployed to the working-age population. In consequence, the results of the research propose that improvement of living standards for Lithuanian community calls for the necessity to pay particular attention to the promotion of sustainable electricity consumption by providing consumers with appropriate information and feedback in order to seek new energy-related consumption practices.

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.

A Study on the Dynamic Effect of Tax Policy Adjustment on Household Consumption and Employment%税收政策调整对居民消费和就业的动态效应研究

Institute of Scientific and Technical Information of China (English)

武晓利

2014-01-01

This article introduces the direct taxes of consumption tax and value-added tax , and the indirect taxes of cap-ital gains tax , labor income tax and enterprise income tax into the dynamic stochastic general equilibrium model , and uses the Bayes Estimation method to measure the dynamic parameters .In this paper , we attempt to analyze the impacts of these types of taxes on household consumption , employment and household consumption rate .We find significant difference among these taxes in their effects.Reducing the resident's consumption tax can not only stimulate consumer spending and consumption , but also increase the employment .The three types of direct taxes have identical influence on resident's consumption and consump-tion rate, all having certain negative effect on the former and positive effect on the latter , but their role is different in regard to employment.Capital gains tax stimulates the growth of employment while labor income tax and enterprise income tax weaken the resident's enthusiasm of seeking employment .%在动态随机一般均衡（ DSGE ）框架下，引入居民消费税（包括消费税和增值税）等间接税种以及资本利得税、劳动所得税和企业所得税等直接税种，并采用贝叶斯估计方法，分别分析四类税收政策对居民消费、消费率与就业的影响机制。研究结果表明，不同税种对三者的影响存在较大差异：降低居民消费税等间接税不仅能够刺激居民消费和消费率，同时也会增加就业；三类直接税种对居民消费、消费率的影响是一致的，均对居民消费有一定的负面作用，对消费率产生正向影响，而对就业的作用有所不同，资本利得税对就业水平的提升有积极作用，劳动所得税和企业所得税削弱了居民的就业积极性。

National measures to counter tax avoidance under the Merger Directive

OpenAIRE

Joachim Englisch

2011-01-01

Taxation inevitably gives rise to tax planning. In the era of globalization, multinationals in particular may not only try to exploit options, inconsistencies and gaps in domestic tax legislation, but they will also (re-)organize their business so as to make an optimal use of international tax sheltering opportunities. In order to curb ‘aggressive’ tax arbitrage, all developed jurisdictions rely on targeted anti-avoidance provisions. In addition, most tax systems will have recourse to a statu...

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

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

2015-07-18

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. 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. 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. 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 policies within a pro-poor framework might accelerate progress toward achieving major

The Russian petroleum tax system: evolution, effects and prospects

International Nuclear Information System (INIS)

Kemp, A.G.

1996-01-01

The investment climate in the Russian petroleum industry was the subject of this discourse. Legal uncertainties, particularly in taxation, have been identified as having had an inhibiting effect on investment incentives for all enterprises, domestic and foreign. For example, until recently taxes have been based on gross production revenues rather than on profits. Extensive and frequent changes in recent years have been moving towards a more profit related structure, with marked effect on investment incentives for both domestic and foreign companies. Passing of the Law on Production Sharing, and amendments to the Tax Code proposed in 1996, which are aimed at encouraging investment, were described. Further changes to make the Law on Production Sharing and the Tax Code more consistent with each other, and most of all, greater tax stability, were suggested as the most effective incentives to creating an improved investment climate. 1 ref., 1 tab., 30 figs

Externality-correcting taxes and regulation

OpenAIRE

Christiansen, V.; Smith, S.

2009-01-01

Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments. Both instruments may in practice be imperfect, reflecting informational deficiencies and other limitations. We analyse the use of taxes and regulation in combination, to control externalities arising from individual consumption behaviour. We consider cases where taxes are either imperfectly differentiated to reflect individual differences in externalities, or where some consum...

Role of embodied energy in the European manufacturing industry: Application to short-term impacts of a carbon tax

International Nuclear Information System (INIS)

Bordigoni, Mathieu; Hita, Alain; Le Blanc, Gilles

2012-01-01

Role of energy in the manufacturing industry is a major concern for energy and environmental policy design. Issues like energy prices, security of supply and carbon mitigation are often connected to the industry and its competitiveness. This paper examines the role and consequences of embodied energy in the European industry. To this end, a multi-regional input–output analysis including 59 industrial sectors for all European Union countries and 17 more aggregated industries for other regions of the World is developed. Other segments of the economy are not included. This base is combined with energy consumption, carbon emission as well as bilateral trade data for every sector in all included countries. Our main result is that embodied energy in manufactured products' imports represents a significant aspect of the energy situation in European industries, with quantities close to the direct energy consumption. These flows can further be broken down for detailed analysis at the sector level thanks to the number of distinct industries included. Results demonstrate that an important part of embodied energy inside European products is not concerned with domestic energy price changes. In addition, a European-wide carbon tax would induce an unbalanced burden on industries and countries. - Highlights: ► We calculate embodied energy and carbon flows in the European and World industry. ► A multi-regional input–output analysis is used with a detailed nomenclature. ► National industries' energy prices dependence is a domestic issue. ► With a European carbon tax energy-intensive industries would be penalised. ► Such a tax may also induce competition distortion among EU countries.

Perspectives of tax reforms in Croatia: expert opinion survey

Directory of Open Access Journals (Sweden)

Hrvoje Šimović

2014-12-01

Full Text Available In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(reintroduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a further shift from income to consumption, a decrease of the tax share in GDP and a belief in the behavioral responsiveness of tax decreases/exemptions, as well as a firm commitment to the principle of equity. The last three economic views/values are important predictors of other tax attitudes.

The U.S. employment effects of military and domestic spending priorities.

Science.gov (United States)

Pollin, Robert; Garrett-Peltier, Heidi

2009-01-01

This study focuses on the employment effects of military spending versus alternative domestic spending priorities. The authors begin by introducing the basic input-output modeling technique for considering issues such as these in a systematic way. They then present some simple alternative spending scenarios-namely, devoting $1 billion to the military versus the same amount of money spent for five alternatives: tax cuts that produce increased levels of personal consumption; health care; education; mass transit; and construction targeted at home weatherization and infrastructure repair. The first conclusion in assessing such relative employment effects is straightforward: $1 billion spent on personal consumption, health care, education, mass transit, and construction for home weatherization/infrastructure will all create more jobs in the U.S. economy than would the same $1 billion spent on the military. The authors then examine the pay level of jobs created through these alternative spending priorities and assess the overall welfare effects of the alternative employment outcomes. Combining these alternative domestic spending categories in an effective way can also generate a higher level of compensation for working people in the United States and a better average quality ofjobs.

Pollution tax heuristics: An empirical study of willingness to pay higher gasoline taxes

International Nuclear Information System (INIS)

Hsu, S.-L.; Walters, Joshua; Purgas, Anthony

2008-01-01

Economists widely agree that in concept, pollution taxes are the most cost-effective means of reducing pollution. With the advent of monitoring and enforcement technologies, the case for pollution taxation is generally getting stronger on the merits. Despite widespread agreement among economists, however, pollution taxes remain unpopular, especially in North America. Some oppose pollution taxes because of a suspicion that government would misspend the tax proceeds, while others oppose pollution taxes because they would impose economic hardships upon certain individuals, groups, or industries. And there is no pollution tax more pathologically hated as the gasoline tax. This is unfortunate from an economic perspective, as a gasoline tax is easy to implement, and is a reasonable Pigouvian tax, scaling proportionately with the harms of consumption. Surprisingly, there is a dearth of theory explaining this cleave between economists and virtually everybody else. Drawing on behavioralist literatures, this paper introduces several theories as to why people and governments so vehemently oppose pollution taxes. Using the example of gasoline taxes, we provide some empirical evidence for these theories. We also show that 'revenue recycling,' the use of tax proceeds to reduce other taxes, is an effective means of reducing opposition to gasoline taxes

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.

HOW GOOD IS GOODS AND SERVICES TAX

OpenAIRE

Dr. Sreemoyee Guha Roy

2016-01-01

Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sect...

Blueprint for a business energy tax

International Nuclear Information System (INIS)

Hewett, C.

1998-11-01

This report argues the case for energy taxation as against emissions trading to reduce energy consumption by UK businesses, and presents a blueprint for the implementation of energy taxes. The case for a business energy tax is set out, and the use of energy taxes in other European countries such as Denmark, Austria, the Netherlands, Finland and Sweden is outlined. The form of energy tax for the UK and key questions on operation of an energy tax are discussed, and tax relief for investments which reduce emissions, the potential effects of tax relief on energy intensive industry, and the combination of policy measures are considered

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

Spatial graduation of fuel taxes; consequences for cross-border and domestic fuelling

Energy Technology Data Exchange (ETDEWEB)

Rietveld, P.; Bruinsma, F.R.; Vuuren, D.J. van [Vrije University, Amsterdam (Niger). Faculty of Economics, Business Administration and Econometrics, Department of Spatial Economics and Tinbergen Institute

2001-07-01

Substantial differences exist among fuel taxes between various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of dealing with this problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher farther away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for The Netherlands. Impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations are analysed. The appropriate slope of the graduation curve in order to prevent fuel-fetching trips is also discussed. Our conclusion is that in a small country such as The Netherlands, a spatial graduation of fuel taxes will lead to considerable problems, even when the graduation curve is not steep that fuel-fetching trips are prevented. The reason is that - given their activity patterns - car drivers will change the location of their fuelling activity leading to substantial problems for owners of gas stations in areas with high taxes. (author)

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

DEFF Research Database (Denmark)

Sheikhbihi Adam, Abdulfatah; Smed, Sinne

as well as between different container sizes. Especially the large sizes and discount brands provide considerable value for money to the consumer. Three different type of taxes is considered; a tax based on the content of added sugar in various SSB’s, a flat tax on soft-drinks alone and a size...... 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...... 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...

A system of tradable CO2 permits applied to fuel consumption by motorists

International Nuclear Information System (INIS)

Raux, C.; Marlot, G.

2005-01-01

Decentralized transferable permit systems in the transport sector can be of interest with regard to reducing greenhouse gas emissions, in spite of anticipated transaction costs. This paper describes a potential application of a domestic market for car fuel consumption permits. The marginal costs of consumption reduction vary sufficiently according to motorists' residential locations to consider permit exchanges. Economic evaluation of this system shows that there are transfers of surplus between the various groups of motorists according to their residential locations. The central government may lose significant revenues when compared with a conventional fuel tax. Lastly, the issue of transaction costs, the benefits and disadvantages in terms of social acceptability and equity are discussed. (author)

MOTOR FUEL TAXES AND THE ENVIRONMENTAL PROTECTION

OpenAIRE

Michal Ptak

2011-01-01

Motor fuel taxes are primarily revenue-raising taxes. However, due to high fuel consumption these taxes can be quite an efficient source of general budget revenue in many countries. It seems that the taxes on motor fuels may also be useful instruments for environmental policy or climate change policy. Environmental objectives can be achieved through change of behavior of drivers. The paper presents theoretical basis for taxes levied on motor fuels. Attention is paid to the problem of external...

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

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.

Dynamics of Domestic Water Consumption in the Urban Area of the Kathmandu Valley: Situation Analysis Pre and Post 2015 Gorkha Earthquake

Directory of Open Access Journals (Sweden)

Sadhana Shrestha

2017-03-01

Full Text Available Information regarding domestic water consumption is vital, as the Kathmandu Valley will soon be implementing the Melamchi Water Supply Project; however, updated information on the current situation after the 2015 Gorkha Earthquake (GEQ is still lacking. We investigated the dynamics of domestic water consumption pre- and post-GEQ. The piped water supply was short, and consumption varied widely across the Kathmandu Upatyaka Khanepani Limited (KUKL branches and altitude. The reduction in piped, ground, and jar water consumption and the increase in tanker water consumption post-GEQ appeared to be due to the impact of the GEQ. However, the impact did not appear to be prominent on per capita water consumption, although it was reduced from 117 to 99 L post-GEQ. Piped, ground, and tanker water use were associated with an increase and jar water use was associated with a decrease in water consumption. Despite improvements in quantity, inequality in water consumption and inequity in affordability across wealth status was well established. This study suggests to KUKL the areas of priority where improvements to supply are required, and recommends an emphasis on resuming performance. Policy planners should consider the existing inequity in affordability, which is a major issue in the United Nations Sustainable Development Goals.

Flat-rate tax systems and their effect on labor markets

OpenAIRE

Peichl, Andreas

2014-01-01

The potential economic outcomes resulting from a flat rate of income tax have been the subject of an ongoing academic and political debate. Many observers have suggested that the introduction of a flat tax would be beneficial for a country’s economy, having a positive influence on the labor market and the gross domestic product by enhancing incentives to work, save, invest, and take risks. A flat tax also significantly simplifies income taxation which increases tax compliance and reduces ta...

Not so sweet refrain: sugar-sweetened beverage taxes, industry opposition and harnessing the lessons learned from tobacco control legal challenges.

Science.gov (United States)

George, Anita

2018-05-21

As a growing number of countries implement, or announce plans to introduce, a sugar-sweetened beverage (SSB) tax, this paper explores the public health rationale for such a tax and provides an overview of the international normative and policy instruments supporting the introduction of fiscal measures on sugary drinks. After examining parallels between the legal arguments raised by the food and beverage industry in opposition to SSB taxes and those raised by the tobacco industry in response to tobacco control measures, this paper draws four key lessons that will assist countries to design effective and robust SSB tax measures and counter food and beverage industry opposition: regulatory distinctions in tax coverage should be based on bona fide, evidence-based reasoning; evidence-based measures need to be tailored to a country's public health objectives as part of a comprehensive strategy to address unhealthy diet consumption; procedural requirements and due process should be observed in the drafting and implementation of the measure; and regulatory space exists within domestic constitutions, laws and international trade and investment agreements recognising the sovereign right of states to regulate in the interests of public health.

A comparative analysis of the factors of tax evasion in Ukraine and USA

OpenAIRE

N. Frolova

2014-01-01

The purpose of the article is to reveal effects on the individual's tax compliance, to examine weak points of tax legislation of Ukraine that may induce tax evasion, and to develop recommendations for the improvement of Ukraine's tax system in terms of minimization of tax evasion, in particular, by introducing comprehensive tax reporting. The article presents the findings of various theoretical and empiric investigations by leading domestic and foreign experts on the issues of estimation and ...

Spatiotemporal variation of domestic biomass burning emissions in rural China based on a new estimation of fuel consumption.

Science.gov (United States)

Xing, Xiaofan; Zhou, Ying; Lang, Jianlei; Chen, Dongsheng; Cheng, Shuiyuan; Han, Lihui; Huang, Dawei; Zhang, Yanyun

2018-06-01

Domestic biomass burning (DBB) influences both indoor and outdoor air quality due to the multiple pollutants released during incomplete and inefficient combustion. The emissions are not well quantified because of insufficient information, which were the key parameters related to fuel consumption estimation, such as province- and year-specific percentage of domestic straw burning (P straw ) and firewood consumption (Fc). In this study, we established the quantitative relationship between rural-related socioeconomic parameters (e.g., rural per-capita income and rural Engel's coefficient) and P straw /Fc. DBB emissions, including 12 crop straw types and firewood for 12 kinds of pollutants in China during the period 1995-2014, were estimated based on fuel-specific emission factors and detailed fuel consumption data. The results revealed that the national emissions generally increased initially and then decreased with the turning point around 2007-2008. Firewood burning was the major source of the NH 3 and BC emissions; straw burning contributed more to SO 2 , NMVOC, CO, OC, and CH 4 emissions; while the major contributor changed from firewood to domestic straw burning for NOx, PM 10 , PM 2.5 , CO 2 , and Hg emissions. The emission trends varied among the 31 provinces. The major agricultural regions of north-eastern, central, and south-western China were always characterized by high emissions. The spatial variation mainly occurred in the northeast and north China (increase), and central-south and coastal regions of China (decrease). Copyright © 2018 Elsevier B.V. All rights reserved.

INCOME DISTRIBUTIONAL IMPACTS OF TRADE POLICIES IN A MULTI-MARKET FRAMEWORK: A CASE IN PAKISTAN

OpenAIRE

Hudson, Darren; Ethridge, Don E.

2000-01-01

The impacts of using export taxes as a price control in a multi-market framework are explored using the cotton and yarn sectors in Pakistan as examples. Results show that the export tax on cotton increased domestic consumption and decreased exports of cotton in Pakistan, transferring income from cotton producers to yarn spinners and the government. There was a social loss to Pakistan in the cotton sector. The export tax on cotton increased domestic yarn production, consumption, exports, and i...

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

Passive Solar Techniques to Improve Thermal Comfort and Reduce Energy Consumption of Domestic Use

OpenAIRE

Naci Kalkan; Ihsan Dagtekin

2016-01-01

Passive design responds to improve indoor thermal comfort and minimize the energy consumption. The present research analyzed the how efficiently passive solar technologies generate heating and cooling and provide the system integration for domestic applications. In addition to this, the aim of this study is to increase the efficiency of solar systems system with integration some innovation and optimization. As a result, outputs of the project might start a new sector to provide environmentall...

Gasoline taxes or efficiency standards? A heterogeneous household demand analysis

International Nuclear Information System (INIS)

Liu, Weiwei

2015-01-01

Using detailed consumer expenditure survey data and a flexible semiparametric dynamic demand model, this paper estimates the price elasticity and fuel efficiency elasticity of gasoline demand at the household level. The goal is to assess the effectiveness of gasoline taxes and vehicle fuel efficiency standards on fuel consumption. The results reveal substantial interaction between vehicle fuel efficiency and the price elasticity of gasoline demand: the improvement of vehicle fuel efficiency leads to lower price elasticity and weakens consumers’ sensitivity to gasoline price changes. The offsetting effect also differs across households due to demographic heterogeneity. These findings imply that when gasoline taxes are in place, tightening efficiency standards will partially offset the strength of taxes on reducing fuel consumption. - Highlights: • Model household gasoline demand using a semiparametric approach. • Estimate heterogeneous price elasticity and fuel efficiency elasticity. • Assess the effectiveness of gasoline taxes and efficiency standards. • Efficiency standards offset the impact of gasoline taxes on fuel consumption. • The offsetting effect differs by household demographics

Thoughts on a comprehensive tax reform

Institute of Scientific and Technical Information of China (English)

Li Wanfu

2015-01-01

"The Decision on Several Major Issues Regarding the Deepening of Reform" adopted by the Third Plenum of the Eighteenth Session of the CPC Central Committee gave a new position to the next round of tax reform,and proposed its objectives,tone,mission,and core tasks.The new round of tax reform should cover a wide range of issues,including state governance,tax legislation,economic reform and development,social management,globalization,ecological and environmental protection,improvement of tax collection,as well as other related issues.Particular attention should be paid to replacing business tax with VAT,completing legislation on VAT,adjusting the scope,collection mechanisms,and rates of consumption tax;strengthening regulation and control,implementing a personal income tax system that considers both aggregate income and income by source,promoting real estate tax legislation,expanding the ad valorem natural resource tax,accelerating the gradual replacement of fees with taxes,and introducing legislation on environmental protection taxes.

Analysis of Government Policies to Support Sustainable Domestic Defense Industries

Science.gov (United States)

2015-06-01

the form of tax receipts from home and overseas sales, such as income taxes , corporate taxes , as well as avoiding unemployment pay (if workers are...Economic Co-Operation and Development [ OECD ], 2015) .............................................................30 Figure 3. Classification of Offset...domestic defense industry, the end result may be an unacceptably high cost to the government and the population. To avoid this outcome, the main function

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.

The Distributional Effects of Redistributional Tax Policy

OpenAIRE

Jason DeBacker; Richard W. Evans; Evan Magnusson; Kerk L. Phillips; Shanthi P. Ramnath; Isaac Swift

2014-01-01

This paper constructs a large scale overlapping generations model with heterogeneity across the lifecycle and over earnings ability types. The model is calibrated to the U.S. economy and includes realistic demographics, earnings distribution, taxes, and mortality risk. We consider the effects of two policies: an increase in income tax rates and a progressive wealth tax. We find that a more progressive income tax does not change inequality in consumption, income, or wealth across the life cycl...

Petroleum tax and financial decisions

International Nuclear Information System (INIS)

Stensland, G.; Sunnevaag, K.

1993-03-01

The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

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 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...... 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....

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. excerpt

Pollution taxes and international competitiveness

International Nuclear Information System (INIS)

Birch Soerensen, P.

1994-01-01

Throughout the industrialized world policy makers are becoming increasingly aware of the potential gains in economic efficiency and environmental quality to be reaped in certain areas of pollution control by switching from direct regulation to market-oriented policy instruments such as pollution taxes. However, concern about the impact on the international competitiveness of domestic producers seems to make governments in many countries hesitant to introduce pollution taxes. As a result, several observers have called for international agreements on harmonized pollution taxes among larger groups of countries such as the member states of the European Community. This paper argues that policy makers should be less concerned about the effects of pollution taxes on international competitiveness and more conscious about their effects on economic efficiency and equity. If pollution taxes improve the allocation of resources, it would be possible to compensate those citizens who might lose from their introduction and still leave the rest of society better off. The openness of the economy only means that a given improvement of environmental quality can be achieved through a lower level of pollution tax rates than would be necessary in a closed economy, because a given pollution tax rate will cause a greater contraction of output in polluting industries, the more these industries are exposed to foreign competition. (EG)

The effect of cigarette price increase on the cigarette consumption in Taiwan: evidence from the National Health Interview Surveys on cigarette consumption.

Science.gov (United States)

Lee, Jie-Min; Hwang, Tsorng-Chyi; Ye, Chun-Yuan; Chen, Sheng-Hong

2004-12-14

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. 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. 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 dollars 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. 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.

Tax News: The Response of Household Spending to Changes in Expected Taxes

OpenAIRE

Lorenz Kueng

2014-01-01

Although theoretical models of household behavior often emphasize fiscal foresight, empirical studies of household consumption have yet to document the role of news about tax changes. Using novel high-frequency bond data, I develop a model of the term structure of municipal yield spreads as a function of future top income tax rates and a risk premium. Testing the model using the presidential elections of 1992 and 2000 as two quasi-natural experiments shows that financial markets forecast futu...

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.

Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs.

Science.gov (United States)

Schwendicke, F; Thomson, W M; Broadbent, J M; Stolpe, M

2016-11-01

Caries increment is affected by sugar-sweetened beverage (SSB) consumption. Taxing SSBs could reduce sugar consumption and caries increment. The authors aimed to estimate the impact of a 20% SSB sales tax on caries increment and associated treatment costs (as well as the resulting tax revenue) in the context of Germany. A model-based approach was taken, estimating the effects for the German population aged 14 to 79 y over a 10-y period. Taxation was assumed to affect beverage-associated sugar consumption via empirical demand elasticities. Altered consumption affected caries increments and treatment costs, with cost estimates being calculated under the perspective of the statutory health insurance. National representative consumption and price data were used to estimate tax revenue. Microsimulations were performed to estimate health outcomes, costs, and revenue impact in different age, sex, and income groups. Implementing a 20% SSB sales tax reduced sugar consumption in nearly all male groups but in fewer female groups. The reduction was larger among younger than older individuals and among those with low income. Taxation reduced caries increment and treatment costs especially in younger (rather than older) individuals and those with low income. Over 10 y, mean (SD) net caries increments at the population level were 82.27 (1.15) million and 83.02 (1.08) million teeth at 20% and 0% SSB tax, respectively. These generated treatment costs of 2.64 (0.39) billion and 2.72 (0.35) billion euro, respectively. Additional tax revenue was 37.99 (3.41) billion euro over the 10 y. In conclusion and within the limitations of this study's perspective, database, and underlying assumptions, implementing a 20% sales tax on SSBs is likely to reduce caries increment, especially in young low-income males, thereby also reducing inequalities in the distribution of caries experience. Taxation would also reduce treatment costs. However, these reductions might be limited in the total

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.

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.

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.

Energy wealth and tax reform in Russia and Kazakhstan

International Nuclear Information System (INIS)

Weinthal, E.; Luong, P.J.

2001-01-01

Resource-rich states throughout the developing world are prone to rent-seeking, excessive borrowing, wasteful spending, and unbalanced growth as well as states with weak institutions and authoritarian regimes. Are the five energy-rich Soviet successor states necessarily doomed to repeat this experience, often referred to as the 'resource curse'? This paper advances and tests the hypothesis that Russia and Kazakhstan are more likely to avoid the 'resource curse' than Uzbekistan, Turkmenistan, and Azerbaijan because they privatized their energy sectors. Specifically, we find that privatization offers a potential path out of the 'resource curse' when it involves a transfer of ownership to domestic actors. Although Kazakhstan initially appeared to be developing a viable tax regime in response to foreign investors, over the long term Kazakhstan's tax regime has become increasingly volatile and dependent upon these foreign investors. In contrast, domestic oil companies are helping to foster the development of an increasingly viable tax regime in Russia. (author)

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

Sugar Price Supports and Taxation: A Public Health Policy Paradox.

Science.gov (United States)

Dilk, Abby; Savaiano, Dennis A

2017-05-01

Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar "tax" on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of "empty" calories (ie, foods with low-nutrient/high-caloric density)-sugar and high-fructose corn syrup being the primary sources-is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new source of

Cost-savings accruable to removing value added tax from ...

African Journals Online (AJOL)

Varsha Bangalee

added tax (VAT), regardless of their therapeutic value in the private healthcare sector of. South Africa. ..... addition, removing VAT on selective medicines, such as essential ... through increased taxes on unhealthy consumption patterns.

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.

Tax policy at the outskirts of EU

DEFF Research Database (Denmark)

Vesterø Jensen, Carsten; Nielsen, Søren Bo

2003-01-01

of Greenland's tax system, the paper's special focus will be on the corporate tax systemand its interplay with personal taxation, as well on as the system of import duties. In particular, wecarry out computations of effective marginal and average corporate tax rates, as well as average effectivetax burdens...... 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...

THE RELATIONSHIP BETWEEN PRIMARY ENERGY CONSUMPTION, PRODUCTION AND GROSS DOMESTIC INCOME (GDP IN TURKEY

Directory of Open Access Journals (Sweden)

ÖZGE KORKMAZ

2013-06-01

Full Text Available The ability to reach a sustainable economic growth of countries initially depends on the usage of energy resources efficiently. But an unequal  distribution of energy resources in the world increases the dependency on energy in countries which have insufficient energy resources such as Turkey. Therefore, it has a great importance to analyze the share of imported energy resources for economic growth. The correlation between energy consumption and changes in gross domestic product, increases the importance of energy policies while determining  the economical policies of countries. In this study, the causality relationship between energy consumption, energy generation  and GDP in Turkey are examined using annual data for the period 1960-2009. Johansen Cointegration Causality Test and Vector Error Correction Mechanism (VECM is used for this study. Empirical results for the period under discussion there is a relationship between the variables and error correction mechanism based on long-term Granger causality test. It showed that  bileteral causality  with the energy consumption to GDP.

The Dominance of Indirect Taxes in Estonian State Budget

Directory of Open Access Journals (Sweden)

Olev Raju

2013-01-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

Rearrangement of the electricity tax - what it means for the power market

International Nuclear Information System (INIS)

2003-01-01

The industries are currently practically exempt from electricity tax. The Government has signalled that it considers removing it for any other business sector. If the electricity tax is removed, this will above all benefit the service sector. According to model calculations, such an exemption will increase the Norwegian electricity consumption by 1.2 TWh in 2005. The effect is the same for 2008. About 0.2 TWh of this increase comes in the boiler market. This will cause the power import to Norway and the Nordic country to increase, which represents an increase in the emission of carbon dioxide of about 1 mill tonnes (mostly on the Continent). In Norway, consumption will increase by 1.5 TWh for a wet year and only 0.9 TWh for a dry year. If the exemption from the electricity tax is followed by exemption from restricted rate on mineral oil, then the total increase of the power consumption will be only 0.4 TWh in a normal year. Exemption from restricted rate will reduce the power consumption by 0.4 TWh. Reduced tax on fuel oil will not compensate the exemption from electricity tax in the service sector. Exemption of the whole public sector from electricity tax has also been considered. Consumption will then increase by 1.8 TWh in 2005, or by 0.6 TWh if the restricted rate is also removed. The result will be about the same for 2008.

Effect of an excise tax increase on the demand for low alcohol wine

DEFF Research Database (Denmark)

Mueller, Simone; Lockshin, Larry; Louviere, Jordan J.

the per-capita alcohol consumption is 50% higher than the Australian average and likelihood of dying from alcohol is ten times the national rate. As a consequence, a comprehensive review of the Australian tax system has recommended wine to be taxed on a volumetric basis and that all alcoholic beverages...... be taxed to the same extent per litre of alcohol. Even though Australia has somewhat unique circumstances, the quest for moderate alcohol consumption has become of global importance. Reducing or limiting the level of harm from alcohol consumption has been the focus of government intervention, national......Purpose: The study examines the demand for low and very low alcohol wine products under the current Australian volumetric alcohol system and under an increase of excise tax for wine under an alcohol tax equalisation. The penetration and market share of normal strength and low alcohol wine...

Implications of raising cigarette excise taxes in Peru

Directory of Open Access Journals (Sweden)

Martin Gonzalez-Rozada

Full Text Available ABSTRACT Objective To assess how raising cigarette excise taxes in Peru might impact cigarette consumption, and to determine if higher taxes would be regressive. Methods Total demand price elasticity was estimated by income groups using two datasets: quarterly time-series data from 1993 – 2012 and data from a cross-sectional survey of income and expenses conducted in 2008 – 2009 . A functional form of the cigarette demand in Peru was specified using the quarterly data set, and the demand price elasticity was estimated for the short and long run. Using the second data set and Deaton methodology, the implementation of elasticity estimation and by groups’ elasticity was done in a two-step procedure. Results Demand price elasticity was −0.7, implying that a 10% price increase via a new tax would reduce consumption by 7%. Demand price elasticity estimations by income group suggested that poorer families are not more price sensitive than richer ones, which implies that increasing cigarette taxes could be regressive. Conclusions Increasing cigarette taxes is the most efficient policy for inducing a reduction in smoking. However, in the case of Peru, an increase in cigarette taxes could be regressive.

Reduction of Energy Consumption and CO2 Emissions in Domestic Water Heating by Means of Direct Expansion Solar Assisted Heat Pump

International Nuclear Information System (INIS)

Baleta, J.; Curko, T.; Cutic, T.; Pasanec, J.; Soldo, V.

2012-01-01

Domestic water heating in households sector is usually performed by either fossil fuel fired or electric boilers. Both the combustion process of the former and large electricity consumption of the latter strongly influence overall greenhouse gas emissions. Moreover, very high specific heat of water requires large quantity of energy for water heating making a significant impact on the overall energy consumption in the households sector whose total consumption of 80,81 PJ equals to 19,6% of total primary energy supply in Croatia in 2010. Considering the mentioned impact on energy consumption and CO 2 emissions as well as goals set by European Commission (so called 20-20-20), new technologies based on renewable energy sources are more than welcome in the field of domestic water heating. Direct expansion solar assisted heat pump is presented in this paper. Its working principle is based on single-stage vapour-compression cycle. Representing a gradual step to commercial application with a water tank of 300 l, the developed mobile unit is designed as a test rig enabling all necessary measurements to evaluate potential of solar irradiation for domestic water heating on various locations. Besides the unit description, trial testing results are presented and analyzed as well as a basic comparison of CO 2 emissions between solar assisted heat pump and conventionally used water heating systems. Taking into account both the decentralized water heating and favourable climatic conditions (especially along the Croatian Adriatic coast) as well as rising fossil fuel prices, it is expected that solar assisted heat pumps will be commercialized in the near future.(author)

The main fiscal dispositions in the domain of energy and mineral raw materials as foreseen by the 2005 finances law and by the last 2004 amended law

International Nuclear Information System (INIS)

2004-01-01

This short paper summarizes in tables the main changes made in the 2005 French finances law and in the 2004 amended law about: the domestic tax on petroleum products (TIPP), the general tax on polluting activities (TGAP), the bio-fuel production units, the tax credits for the implementation of renewable energies in dwellings, the domestic tax on natural gas consumptions (TICGN) for greenhouse owners, the European harmonization of the added-value tax (TVA), the taxes on companies (IS), and the electric utility charges (CSPE). (J.S.)

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.

Problems and Recommendations over Tax Policies

Directory of Open Access Journals (Sweden)

Engin ONER

2015-03-01

Full Text Available Tax policy is a tool that state uses on economic, social and financial fields. Funding public expenditure is its financial goal, providing economic stability and development is its economic goal and contributing to fair distribution of income and wealth is its social goal. In result of high debt load, rupture between taxes and economic goals, being not established a document and registration order and lacking in management of administration and control functions, significantly increasing tax loss and evasion and factors such as unfair competition that it leads to show that our tax system is ineffective and have a negative influence in economic life. In order to succeed in tax policies, “taxes should be minimalistic, should consider the ability to pay with respect to income level, should prevent the luxurious consumption and waste, should decrease tax evasion and loss, should tax informal economy, should encourage export, employment and development, should be reformed in a permanent way and implementing tax consciousness into whole society” is inevitable.

Estimating current and future global urban domestic material consumption

Science.gov (United States)

Baynes, Timothy Malcolm; Kaviti Musango, Josephine

2018-06-01

Urban material resource requirements are significant at the global level and these are expected to expand with future urban population growth. However, there are no global scale studies on the future material consumption of urban areas. This paper provides estimates of global urban domestic material consumption (DMC) in 2050 using three approaches based on: current gross statistics; a regression model; and a transition theoretic logistic model. All methods use UN urban population projections and assume a simple ‘business-as-usual’ scenario wherein historical aggregate trends in income and material flow continue into the future. A collation of data for 152 cities provided a year 2000 world average DMC/capita estimate, 12 tons/person/year (±22%), which we combined with UN population projections to produce a first-order estimation of urban DMC at 2050 of ~73 billion tons/year (±22%). Urban DMC/capita was found to be significantly correlated (R 2 > 0.9) to urban GDP/capita and area per person through a power law relation used to obtain a second estimate of 106 billion tons (±33%) in 2050. The inelastic exponent of the power law indicates a global tendency for relative decoupling of direct urban material consumption with increasing income. These estimates are global and influenced by the current proportion of developed-world cities in the global population of cities (and in our sample data). A third method employed a logistic model of transitions in urban DMC/capita with regional resolution. This method estimated global urban DMC to rise from approximately 40 billion tons/year in 2010 to ~90 billion tons/year in 2050 (modelled range: 66–111 billion tons/year). DMC/capita across different regions was estimated to converge from a range of 5–27 tons/person/year in the year 2000 to around 8–17 tons/person/year in 2050. The urban population does not increase proportionally during this period and thus the global average DMC/capita increases from ~12 to ~14 tons

Do international tax relations impede a shift towards expenditure taxation?

OpenAIRE

Genser, Bernd

1990-01-01

The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise tax...

Harmful Tax Competition in the EU with Reference to Croatia

Directory of Open Access Journals (Sweden)

Saša Drezgić

2005-08-01

Full Text Available The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation and their effects when taking into account the EU regulations in relation to state aids. Considering a number of problems in the implementation of the Code, and the numerous criticisms with regard to the validity of the combat against harmful tax competition – it is difficult to give a final answer about its success. Croatian tax system, and the corporation tax in particular, are analysed in the light of the aforementioned problems. The advantages of the equal treatment of domestic and foreign investors, as well as the certain elements of state aids in tax benefits, are pointed out.

Consumption tax incidence: evidence from natural experiment in the Czech Republic

Czech Academy of Sciences Publication Activity Database

Zápal, Jan

2014-01-01

Roč. 8, č. 2 (2014), s. 149-166 ISSN 1802-792X Institutional support: PRVOUK-P23 Keywords : tax incidence * value added tax * difference-in-differences estimation Subject RIV: AH - Economics http://www.vsfs.cz/periodika/acta-2014-02.pdf

Consumption tax incidence: evidence from natural experiment in the Czech Republic

Czech Academy of Sciences Publication Activity Database

Zápal, Jan

2014-01-01

Roč. 8, č. 2 (2014), s. 149-166 ISSN 1802-792X Institutional support: RVO:67985998 Keywords : tax incidence * value added tax * difference-in-differences estimation Subject RIV: AH - Economics http://www.vsfs.cz/periodika/acta-2014-02.pdf

Sugar Price Supports and Taxation

Science.gov (United States)

Dilk, Abby; Savaiano, Dennis A.

2017-01-01

Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar “tax” on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of “empty” calories (ie, foods with low-nutrient/high-caloric density)—sugar and high-fructose corn syrup being the primary sources—is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new

Prospects for tax reform in China following the 18th CPC National Congress

OpenAIRE

Yang, Zhiyong

2015-01-01

After the 18th National Congress, the Chinese government should speed up tax reform and tax reduction. Tax structure should switch to direct tax. Consumption tax reform of lower tax burden could start within a short time. Replacing business tax by value-added tax should be quickly completed. Personal income tax reform should move toward comprehension. Uneven resource distribution should be taken into consideration in resource tax reform. Property tax should be included in the local financing ...

Domestic demand for petroleum in OPEC countries

International Nuclear Information System (INIS)

Chakravorty, U.; Fesharaki, F.; Zhou, S.

2000-01-01

The literature on OPEC energy policy has focused primarily on its production and export potential. The rapidly increasing domestic demand for petroleum products in OPEC countries has often been ignored. This study estimates domestic demand for petroleum products by the major OPEC economies and forecasts consumption trends under alternative assumptions regarding economic growth and price deregulation. It concludes that product demand is generally price and income inelastic and thus domestic consumption in OPEC will continue to grow rapidly, even if domestic prices are raised closer to world levels in the near future

Environmental taxes in Sweden, does the polluter pay?

International Nuclear Information System (INIS)

Sjoelin, M.

2001-01-01

Environmental taxes have been on the agenda in many countries in Europe the last couple of years. The aim of environmental taxes is mainly to decrease the harm to the environment by charging the activities that are harmful to the environment. The statistics on environmental taxes have, until today, often been presented on an aggregated level i.e. the total tax revenue for different taxes. Something that has a high political interest is to present environmental taxes broken down by industries. This makes it possible to analyse how the tax burden is spread between different economic activities. This presentation will cover environmental taxes in Sweden on an aggregate level as well as broken down by industries and sectors. The breakdown of environmental taxes by industry are compared to relevant environmental data within the system of environmental accounts, like pollution and energy consumption

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. Copyright © 2017 Elsevier Ltd. All rights reserved.

The dynamics of tax havens: An analysis from an international and domestic perspective

OpenAIRE

Kolade, Deborah

2017-01-01

2017 dissertation for Master of Law in International Business Law. Selected by academic staff as a good example of a masters level dissertation. Since the occurrence of history’s biggest data leak known as Panama Papers, more\\ud focus has been placed upon offshore dealings and tax havens. With no clear\\ud definition on what tax haven is, this research will be exploring the usage of tax\\ud haven internationally whilst paying particular attention to the United Kingdom,\\ud it’s perspectives and ...

Tax reforms - taxes without tax laws

OpenAIRE

Varma, Vijaya Krushna Varma

2009-01-01

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforce...

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.

On the Rationale for the Use of Border Taxes in Developing Countries

DEFF Research Database (Denmark)

Munk, Knud Jørgen

With reference to the size of the informal sector, Stiglitz (2003) argues that border taxes are superior to VAT in certain developing countries. By way of a quantitative example this paper shows  that, while Stiglitz' claim is probably will turn out to be correct, a large informal sector is not a......  sufficient condition for border taxes to be preferable to a VAT regime as shown by Keen (2006).  Making the case for using border taxes also requires the plausible supplementary assumptions that  (i) border taxes are associated with lower administrative costs, and (ii) that this difference is sufficiently...... large to justify the larger distortionary costs associated with border taxes compared to domestic taxes....

Optimal income taxation with a risky asset : the triple income tax

OpenAIRE

Schindler, Dirk

2004-01-01

We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that an interest-adjusted income tax is optimal. This tax leaves a riskless component of interest income tax free and taxes the excess return with a special tax rate. There is no trade-off between risk allocation and efficiency in intertemporal consumption. Both goals are reached. As the resulting tax system divides income into three parts, the tax can also be called a Triple Inco...

Simulating the Impact of Carbon Taxes on Greenhouse Gas Emission and Nutrition in the UK

Directory of Open Access Journals (Sweden)

Cesar Revoredo-Giha

2018-01-01

Full Text Available Greenhouse gas (GHG emissions associated with food consumption have become particularly pertinent issues given recent warnings that the planet recently has experienced its hottest year. One way proposed to reduce those emissions is through a carbon consumption taxes. This study uses consumption, nutrient and GHG emission data to estimate the impact of two ad-valorem taxes: one applied by food category and another by the carbon emission of the products. The results suggest that the carbon consumption tax scenarios would reduce GHG emissions by a greater quantity relative to the ad-valorem tax scenario; however, the intake of important nutrients will also decrease in these scenarios. Therefore, creating an environmentally sustainable and nutritious diet through taxation is challenging and requires compromise between the nutrition and environmental sustainability.

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.

Employment impacts of alcohol taxes.

Science.gov (United States)

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Directory of Open Access Journals (Sweden)

Philip Bazel

2013-09-01

Full Text Available Alberta enjoys a reputation as a fiercely competitive jurisdiction when it comes to tax rates. But the reality is that the province can do better with a tax mix that has greater emphasis on consumption, rather than income tax levies. While Alberta has a personal tax advantage compared to other Canadian jurisdictions — but not the United States — it relies most heavily on income taxes and non-resource revenues that impinges on investment and saving. Taxes on new investment in Alberta’s non-resource sectors are no better than average, compared to other countries in the Organization for Economic Cooperation and Development, or OECD, so it is not exceptionally attractive to many different kinds of investors. And Alberta’s corporate income tax rate is not much more competitive than the world average for manufacturing and service companies. By introducing the Harmonized Sales Tax with a provincial rate of 8 per cent (in addition to the federal 5 per cent rate, Alberta has the ability to make its tax system more competitive. An HST would even allow the province to entirely eliminate income tax for the majority of families. And because the HST would be easily administered using the same collection mechanisms that already exist for the GST, implementing a new Alberta HST could be done relatively smoothly and with minimal additional administration costs. Adopting an Alberta HST is the simplest, most efficient and fairest way to reform the provincial tax system, and will deliver noticeable benefits to Albertans, most visibly in the form of significant income tax relief. It would enable the province to raise the income-tax exemption from $17,593 to $57,250, making it possible for couples to earn up to $114,500 free of any provincial income taxes. In addition, the province could lower income tax rates for income over that amount from 10 to nine per cent. And with the revenue from the HST, Alberta would have the capacity to lower its general corporate

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.

Directory of Open Access Journals (Sweden)

Lynn D Silver

2017-04-01

Full Text Available 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

Experience gained with energy taxes in Europe - Lessons for Switzerland

International Nuclear Information System (INIS)

Peter, M.; Lueckge, H.; Iten, R.; Trageser, J.; Goerlach, B.; Blobel, D.; Kraemer, A.

2007-12-01

This comprehensive final report for the Swiss Federal Office of Energy (SFOE) takes a look at experience gained with energy taxes in Europe and the lessons that can be learned for Switzerland. The variety of energy and CO 2 taxes that have been introduced in Europe since the early 1990s is reviewed. These are intended to reduce energy consumption and CO 2 emissions and complement conventional mineral oil taxes. Some of these non-fiscal energy and CO 2 taxes that have been created within the scope of the EU directive on energy taxation are examined and commented on, as is their impact on energy consumption. The situation in EU member states is described and commented on. Success-factors and general conditions are examined and conclusions that can be drawn for Switzerland are examined.

Photovoltaic energy in France. Individual domestic self-consumption: until 20 pc of savings on electric power bills and a return on investment greater than 100 pc

International Nuclear Information System (INIS)

Lorgeril, Charlotte de; Ribeyrolles, Charlyne; Robert-Baby, Xavier; Landesman, Olga; Lausseure, Martine

2017-11-01

This analysis presents the context within which domestic energy self-consumption is integrated into the French market, perspectives of development of the sector, and profitability potential assessments for households. It describes the context and mechanisms of self-consumption, outlines dynamics which favour self-consumption in France, identifies conditions for a profitable business model, and discusses levers of support of the self-consumption sector in France

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.

Energy taxes in Iceland

International Nuclear Information System (INIS)

Vilhjalmsson, A.

1991-01-01

A detailed survey, including data, of energy taxation, and related reforms and plans for reforms, in Iceland is presented. The current energy tax system here is mostly connected with consumption. There is as yet no taxation on air pollutants from fuel combustion. (AB)

The Role of Value Added Tax on Economic Growth of Ethiopia ...

African Journals Online (AJOL)

The achievement of economic growth is crucial for countries sustainable development. Recently, Value Added Tax (VAT) becomes a major worldwide tax instrument which enhances economic growth. Being a tax levied on the final consumption of goods and services, VAT is collected at each stage of production and ...

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

Quasi-experimental evidence on tobacco tax regressivity.

Science.gov (United States)

Koch, Steven F

2018-01-01

Tobacco taxes are known to reduce tobacco consumption and to be regressive, such that tobacco control policy may have the perverse effect of further harming the poor. However, if tobacco consumption falls faster amongst the poor than the rich, tobacco control policy can actually be progressive. We take advantage of persistent and committed tobacco control activities in South Africa to examine the household tobacco expenditure burden. For the analysis, we make use of two South African Income and Expenditure Surveys (2005/06 and 2010/11) that span a series of such tax increases and have been matched across the years, yielding 7806 matched pairs of tobacco consuming households and 4909 matched pairs of cigarette consuming households. By matching households across the surveys, we are able to examine both the regressivity of the household tobacco burden, and any change in that regressivity, and since tobacco taxes have been a consistent component of tobacco prices, our results also relate to the regressivity of tobacco taxes. Like previous research into cigarette and tobacco expenditures, we find that the tobacco burden is regressive; thus, so are tobacco taxes. However, we find that over the five-year period considered, the tobacco burden has decreased, and, most importantly, falls less heavily on the poor. Thus, the tobacco burden and the tobacco tax is less regressive in 2010/11 than in 2005/06. Thus, increased tobacco taxes can, in at least some circumstances, reduce the financial burden that tobacco places on households. Copyright © 2017 Elsevier Ltd. All rights reserved.

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

Directory of Open Access Journals (Sweden)

Elizabeth Gabe-Thomas

Full Text Available 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.

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.

Fuel taxes: An important instrument for climate policy

International Nuclear Information System (INIS)

Sterner, Thomas

2007-01-01

This article shows that fuel taxes serve a very important role for the environment and that we risk a backlash of increased emissions if they are abolished. Fuel taxes have restrained growth in fuel demand and associated carbon emissions. Although fuel demand is large and growing, our analysis shows that it would have been much higher in the absence of domestic fuel taxes. People often assert that fuel demand is inelastic but there is strong research evidence showing the opposite. The price elasticity is in fact quite high but only in the long-run: in the short run it may be quite inelastic which has important implications for policy makers. Had Europe not followed a policy of high fuel taxation but had low US taxes, then fuel demand would have been twice as large. Hypothetical transport demand in the whole OECD area is calculated for various tax scenarios and the results show that fuel taxes are the single most powerful climate policy instrument implemented to date-yet this fact is not usually given due attention in the debate

Should there be an EC carbon/energy tax?

International Nuclear Information System (INIS)

Helm, D.

1993-01-01

The European Commission has suggested that an EC-wide carbon/energy tax should be introduced to meet the Community's commitment to reduce emissions of carbon dioxide, and to bear down on criticisms of sulphur dioxide and other harmful energy externalities. The UK government to data has pursued at best an agnostic position. Although the White Paper, This Common Inheritance, (DOE, 1990) gave prominence to the use of market-based instruments in advancing environmental objectives, their use in air pollution has been limited to the tax differential on unleaded petrol, the commitment to increase petrol tax in real terms in successive budgets and the imposition of VAT on domestic fuel in a phased series of stages. (Author)

Should there be an EC carbon/energy tax

Energy Technology Data Exchange (ETDEWEB)

Helm, D. (New College, Oxford (United Kingdom))

1993-12-01

The European Commission has suggested that an EC-wide carbon/energy tax should be introduced to meet the Community's commitment to reduce emissions of carbon dioxide, and to bear down on criticisms of sulphur dioxide and other harmful energy externalities. The UK government to data has pursued at best an agnostic position. Although the White Paper, This Common Inheritance, (DOE, 1990) gave prominence to the use of market-based instruments in advancing environmental objectives, their use in air pollution has been limited to the tax differential on unleaded petrol, the commitment to increase petrol tax in real terms in successive budgets and the imposition of VAT on domestic fuel in a phased series of stages. (Author)

Influence of the pro-ecological tax on the market prices of fuels and electricity

International Nuclear Information System (INIS)

Szargut, Jan; Stanek, Wojciech

2008-01-01

The proposed pro-ecological tax should be proportional to the cumulative consumption of non-renewable natural exergy burdening the considered product. It should replace the existing value-added tax (VAT). The income of the state after introducing the new tax, should remain without any change. That principle determines the coefficient of proportionality between the cumulative consumption of non-renewable exergy and the value of the tax. The total value of the tax should be paid to the state after extracting the minerals and fuels from nature and importing the fuels and semi-finished products, then transferred to the subsequent products in a form of their elevated price. Hence, the tax is eventually paid by the consumers in the form of an elevated price of goods and services. The total income of the society should remain without any changes. The largest price increase will appear in the case of fuels and electricity. The prices of electricity produced from renewable resources are calculated too, taking into account the accompanying unavoidable consumption of non-renewable exergy for the construction of the power plant. The new VAT should enhance the economy of the most energy-consuming products, stimulate the mitigation of the total consumption level of the society and increase the application of the renewable energy resources. (author)

Taxation and Consumption of Wine

OpenAIRE

Tsolakis, Dimitris

1983-01-01

In this article, the impact that a sales tax might have upon wine consumption and, hence, on the wine and grape growing industries, is analysed. Implications for government revenue are also considered. It is shown that the relative responsiveness of supply and demand, rather than the level in the marketing chain at which a tax is levied, determines where the tax burden finally falls. The imposition of a tax on wine might force certain sectors of the wine and grape industries to undergo a phas...

Application of exergy for the determination of the pro-ecological tax replacing the actual personal taxes

International Nuclear Information System (INIS)

Szargut, J.

2002-01-01

According to some published suggestions, taxes should not be a kind of penalty for positive effects of human activity (productivity, invention) but should burden negative effects, like the depletion of natural resources, and deleterious impacts on the environment. The consumption of non-renewable resources of exergy has been proposed in the present paper as a measure of the negative effects of human activity and a basis for a pro-ecological tax. A proposed course for determining this tax has been formulated. The method presented takes into account also the deleterious impact of waste products on the natural environment, the wear of machines and installations and the import of foreign products. (author)

Product market integration, tax distortions and public sector size

DEFF Research Database (Denmark)

Andersen, Torben M.; Sørensen, Allan

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......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...

26 CFR 20.2056A-2 - Requirements for qualified domestic trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Requirements for qualified domestic trust. 20.2056A-2 Section 20.2056A-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056A-2 Requirements for qualified...

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

Science.gov (United States)

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

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/.

Gasoline tax best path to reduced emissions

International Nuclear Information System (INIS)

Brinner, R.E.

1991-01-01

Lowering gasoline consumption is the quickest way to increase energy security and reduce emissions. Three policy initiatives designed to meet such goals are current contenders in Washington, DC: higher gasoline taxes; higher CAFE (Corporate Average Fuel Economy) standards; and an auto registration fee scheme with gas-guzzler taxes and gas-sipper subsidies. Any of these options will give us a more fuel-efficient auto fleet. The author feels, however, the gasoline tax holds several advantages: it is fair, flexible, smart, and honest. But he notes that he is proposing a substantial increase in the federal gasoline tax. Real commitment would translate into an additional 50 cents a gallon at the pump. While the concept of increasing taxes at the federal level is unpopular with voters and, thus, with elected officials, there are attractive ways to recycle the $50 billion in annual revenues that higher gas taxes would produce

The clause against tax avoidance in the Guidelines of the project on the change of the Tax Ordinance Act of April 2013

Directory of Open Access Journals (Sweden)

Marta Gordon

2013-12-01

Full Text Available The demand to tighten tax regulations has been updated on both international and domestic level due to the fact that taxpayers are increasingly using aggressive practices of tax avoidance. For this reason, the Minister of Finance formulated and published on the 30th April 2013 the Guidelines of the project on the change of the Tax Ordinance Act. According to the suggestions included therein, introduced to the Tax Ordinance Act would be the clause against tax avoidance along with instruments protecting taxpayers’ interests in the process of applying the aforementioned clause. The study includes a critical discussion of the solutions suggested by the Minister of Finance also in terms of problems which may arise in the process of their practical application. Reservations have mainly been made about both the project’s compliance with the Constitution, since the criteria of the clause application are too general, and formal imperfection of the regulations suggested.

Thermal performance behavior of a domestic hot water solar storage tank during consumption operation

International Nuclear Information System (INIS)

Dehghan, A.A.; Barzegar, A.

2011-01-01

Transient thermal performance behavior of a vertical storage tank of a domestic solar water heating system with a mantle heat exchanger has been investigated numerically in the discharge/consumption mode. It is assumed that the tank is initially stratified during its previous heat storing/charging operation. During the discharging period, the city cold water is fed at the bottom of the tank and hot water is extracted from its top outlet port for consumption. Meanwhile, the collector loop is assumed to be active. The conservation equations in the axis-symmetric cylindrical co-ordinate have been used and discretised by employing the finite volume method. The low Reynolds number (LRN) k - ω model is utilized for treating turbulence in the fluid. The influence of the tank Grashof number, the incoming cold fluid Reynolds number and the size of the inlet port of the heat storage tank on the transient thermal characteristics of the tank is investigated and discussed. It is found that for higher values of Grashof number, the pre-established thermal stratification is well preserved during the discharging operation mode. It is also noticed that in order to have a tank with a proper thermal performance and or have least mixing inside the tank during the consumption period, the tank inflow Reynolds number and or its inflow port diameter should be kept below certain values. In these cases, the storage tank is enabling to provide proper amount of hot water with a proper temperature for consumption purposes.

Consumption of cigarettes and combustible tobacco--United States, 2000-2011.

Science.gov (United States)

2012-08-03

Smoking cigarettes and other combustible tobacco products causes adverse health outcomes, particularly cancer and cardiovascular and pulmonary diseases. A priority of the U.S. Department of Health and Human Services is to develop innovative, rapid-response surveillance systems for assessing changes in tobacco use and related health outcomes. The two standard approaches for measuring smoking rates and behaviors are 1) surveying a representative sample of the public and asking questions about personal smoking behaviors and 2) estimating consumption based on tobacco excise tax data. Whereas CDC regularly publishes findings on national and state-specific smoking rates from public surveys, CDC has not reported consumption estimates. The U.S. Department of Agriculture (USDA), which previously provided such estimates, stopped reporting on consumption in 2007. To estimate consumption for the period 2000-2011, CDC examined excise tax data from the U.S. Department of Treasury's Alcohol and Tobacco Tax and Trade Bureau (TTB); consumption estimates were calculated for cigarettes, roll-your-own tobacco, pipe tobacco, and small and large cigars. From 2000 to 2011, total consumption of all combustible tobacco decreased from 450.7 billion cigarette equivalents to 326.6, a 27.5% decrease; per capita consumption of all combustible tobacco products declined from 2,148 to 1,374, a 36.0% decrease. However, while consumption of cigarettes decreased 32.8% from 2000 to 2011, consumption of loose tobacco and cigars increased 123.1% over the same period. As a result, the percentage of total combustible tobacco consumption composed of loose tobacco and cigars increased from 3.4% in 2000 to 10.4% in 2011. The data suggest that certain smokers have switched from cigarettes to other combustible tobacco products, most notably since a 2009 increase in the federal tobacco excise tax that created tax disparities between product types.

The Incidence of Soda Taxes with Imperfect Information and Strategic Firm Behavior

OpenAIRE

Zheng, Hualu; Huang, Lu

2014-01-01

Using a random coefficient discrete choice model, this paper distinguishes between sales and excise taxes and compares their effectiveness on reducing carbonated soft drink (CSD) consumption. Estimation results show that the magnitude of tax elasticity of demand is much smaller than own price elasticity. Therefore by generalizing the tax nature of sales and excise tax policies and employing price elasticity of demand to assess tax effects, previous studies overestimate the ability of such pol...

Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

OpenAIRE

Güneş ÇETİN GERGER; Adnan GERÇEK

2016-01-01

Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added tax...

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.

The animal feed mineral phosphorus tax in Denmark

DEFF Research Database (Denmark)

Andersen, Mikael Skou

2017-01-01

Denmark’s tax on animal feed phosphorus came into effect in 2005 with a tax rate of DKK 4 (EUR 0.53) per kg of phosphorus. It targets commercial animal feed phosphate and aims to reduce the saturation of soils with phosphorus, and leaching to surface waters. Consumption of mineral phosphate...... in animal feeds has been reduced by about 2,000 tonnes (or 15%) since the introduction of the tax, although the tax rate has not been adjusted with inflation. The tax is believed to have improved overall efficiency in the use of animal feed. Farmer organisations did not oppose the tax and accepted...... it as part of a broader package deal on measures to reduce nutrient leaching and pollution of surface waters. Environmental NGOs voiced concerns about impacts on organic farms, and were not strong advocates of the tax. The tax arose from efforts to identify the most cost-effective means for reducing nutrient...

Energy taxes and subsidies downstream: transparency and dissemination

International Nuclear Information System (INIS)

Aissaour, A.

2001-01-01

The reasons why governments levy taxes are discussed with special reference to the energy sector. The article focuses on the quantitative aspect of policies and gives a guide to the relevant statistical sources. It summarises the basis of taxes and subsidies and discusses the incidence of energy taxation together with the structure of taxes and subsidies in energy downstream. It reviews the main sources of data and issues highlighted by published statistics and the impact of taxes levied on the consumption of energy products and other taxes (e.g. VAT) which directly affect end-user prices. Production-based levies such as royalties, petroleum revenue taxes, windfall taxes and import and export taxes on fuels are not discussed. The paper is presented under the sub-headings of (i) theoretical foundations in a nutshell; (ii) the incidence of taxation; (iii) the structure and main features of energy taxation (iv) base rate and level of taxation (v) sources of data and methods and (vi) observability and comparability

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.

Carbon Reduction Strategies Based on an NW Small-World Network with a Progressive Carbon Tax

Directory of Open Access Journals (Sweden)

Bin Wu

2017-09-01

Full Text Available There is an increasingly urgent need to reduce carbon emissions. Devising effective carbon tax policies has become an important research topic. It is necessary to explore carbon reduction strategies based on the design of carbon tax elements. In this study, we explore the effect of a progressive carbon tax policy on carbon emission reductions using the logical deduction method. We apply experience-weighted attraction learning theory to construct an evolutionary game model for enterprises with different levels of energy consumption in an NW small-world network, and study their strategy choices when faced with a progressive carbon tax policy. The findings suggest that enterprises that adopt other energy consumption strategies gradually transform to a low energy consumption strategy, and that this trend eventually spreads to the entire system. With other conditions unchanged, the rate at which enterprises change to a low energy consumption strategy becomes faster as the discount coefficient, the network externality, and the expected adjustment factor increase. Conversely, the rate of change slows as the cost of converting to a low energy consumption strategy increases.

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

International Nuclear Information System (INIS)

Wang Xin; Li Ji Feng; Zhang Yaxiong

2011-01-01

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 2 ) may necessitate compensatory measures to certain highly affected industries, and that a low tax rate (10 yuan/t CO 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 2 ) may require compensatory measures to certain industries. → A low rate (10 yuan/t CO 2 ) would generate few competitiveness problems.

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.

Effects of a broad-based energy tax on the United States economy

International Nuclear Information System (INIS)

Uri, N.D.; Boyd, R.

1994-01-01

This paper investigates the effects of a broad-based energy tax on the economy in general and the agricultural sectors in particular. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu's and a tax on refined petroleum products of 59.9 cents per million Btu's on prices and quantities are examined. A Btu tax on energy imposed at the point of production will result in lower output by the producing sectors ($122.4 billion), a decrease in the consumption of goods and services ($64.6 billion), and a reduction in welfare ($66.6 billion). The government would realize an increase in revenue of about $50.5 billion. In the case of the Btu tax being imposed at the point of consumption, there will be lower output by the producing sectors ($83.7 billion), a reduction in the consumption of goods and services ($48.3 billion), and a reduction in welfare ($49.5 billion). The government would realize an increase in revenue of $41.5 billion. The agricultural sectors would be measurably affected. For example, if the Btu tax is imposed at the point of production, output in the program crops sector will fall ($637 million), output in the livestock sector will decline ($257 million), output in the all other agriculture commodities sector will be reduced ($54 million), and output in the forestry sector will rise ($144 million). If the Btu tax is imposed at the point of consumption, output in the program crops sector will fall ($720 million), output in the livestock sector will decline ($453 million), output in the all other agriculture commodities sector will be reduced ($371 million), and output in the forestry sector will rise ($25 million)

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...... with water based floor heating affect the control challenge. The analysis is documented with simulation results....

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...... utilized by discount chains to raise the prices of butter and margarine by more than the pure tax increase. Due to the relatively short data period with the tax being active, interpretation of these findings from a long-run perspective should be done with considerable care. It is thus recommended to repeat...

Tax harmonization of UCI – opportunities and threats for EU and Polish entities since 2011

Directory of Open Access Journals (Sweden)

Rafał Płókarz

2011-12-01

Full Text Available The article presents the new tax and legal framework for Polish and international undertakings for collective investments (UCI that came into force in January 2011. Prior to 2011, there were some tax obstacles within the Polish tax system that made competitive advantage in favor of domestic UCIs, and therefore were not in line with European regulations. The tax harmonization voted at the end of 2010 by Polish Parliament lifted those barriers, but at the same time gave birth to new threats and opportunities.

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

Directory of Open Access Journals (Sweden)

I. Moyseyenko

2017-11-01

Full Text Available The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation. In terms of macro-financial stability for the purpose of strategic analysis, the macroeconomic category of tax burden and its fiscal efficiency in terms of direct and indirect taxation is considered. Tax burden indicators at a macro-level quantitatively measure the total level of tax payment and pumping up the budget. Based on the analysis of tax burden it is found that in Ukraine the major fiscal function is performed by consumption taxes (indirect taxes. The methodological principles of the diagnostics of tax burden influence on macro-indices of economic stabilization are as follows: selecting parameters of monitoring tax burden state and fiscal burden efficiency; the assessment of an impact on fiscal efficiency on macro-indices. To prognosticate the efficiency of fiscal burden performance in terms of indirect taxes linear and exponential trend equations are calculated. In terms of the analysis of macro-financial stability the usage of tax rates of indirect taxes as indicators of fiscal efficiency provides sufficient reasons for the conclusions regarding long-term trends of pumping the budget.

Higher cigarette taxes--healthier people, wealthier state: the Hungarian experience.

Science.gov (United States)

Szilágyi, Tibor

2007-09-01

To prove that higher cigarette taxes eventually decrease smoking and do also increase state incomes from tobacco taxes by using Hungarian figures. Collection and analysis of available data on tobacco use, levels of excise and value added taxes on tobacco products and state incomes originating from the tobacco sector. In Hungary, regular tobacco tax increases resulted in decreased cigarette consumption and its lower prevalence figures in some population groups. State incomes have increased in spite of regular cigarette tax raises. Therefore, there is on conflict of interest between the health and finance portfolios in supporting further tobacco tax increases. Hungary should use regular, above the inflation tobacco tax raises as means for improving population health. Tobacco control advocates should prevent tobacco companies' attempts aimed at deterring decision makers from supporting such tax policies.

Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis

Directory of Open Access Journals (Sweden)

Olev Raju

2013-01-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

Advancing the Study of Tax Complexity with the Usability Model

OpenAIRE

Pedersen, Frank Høgholm

2012-01-01

Taxpayers, business employees, and tax professionals perform various tax compliance tasks, such as finding relevant information, filling out forms, and performing computations – perhaps with the help of tax-preparation software. Carrying out such activities can result in defrayed cost, time consumption, uncertainty, frustration, and the like. The resulting resource-spending, level of psychological well-being, and degree of achievement in completing the attempted compliance tasks have welfare ...

Taxing energy to improve the environment : Efficiency and distributional effects

NARCIS (Netherlands)

Heijdra, BJ; van der Horst, A

We study the effects of environmental tax policy in a dynamic overlapping generations model of a small open economy with environmental quality incorporated as a durable consumption good. Raising the energy tax may yield an efficiency gain if agents care enough about the environment. The benefits are

Revenue and Health Impacts of Restructuring Tobacco Excise Tax ...

International Development Research Centre (IDRC) Digital Library (Canada)

Revenue and Health Impacts of Restructuring Tobacco Excise Tax in the Philippines. A proposed law in the Philippines to increase the excise tax on tobacco by 215% will likely have implications for tobacco control and consumption, and public health, not just for that country but for the region. Although half of deaths due to ...

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

Adaptation to carbon dioxide tax in shipping

International Nuclear Information System (INIS)

Olsen, Kristian

2000-01-01

This note discusses the consequences for the sea transport sector between Norway and continental Europe of levying a carbon dioxide tax on international bunker. The influence of such a tax on the operational costs of various types of ship and various transport routes is calculated. The profit obtainable from the following ways of adapting to an increased tax level is assessed: (1) Reducing the speed, (2) Rebuilding the engine to decrease fuel consumption, (3) Changing the design speed for new ships. It is found that a carbon dioxide tax of NOK 200 per tonne of CO 2 will increase the transport costs by 3 - 15 percent. In the long run much of this may be transferred to the freight rates since so much of the sea transport are in segments in which the demand for the service is not sensitive to the prices. Even if the freight rates are not changed, a tax this size will not make it necessary to reduce the speed of the existing fleet. The income lost by taking fewer trips will exceed the costs saved in reducing the speed. However, the optimum design speed for new ships may be somewhat reduced (0.5 knots). Rebuilding engines to reduce the fuel consumption would pay off were it not for the fact that the remaining life of the present fleet is probably too short for this to be interesting

Taxing sin and saving lives: Can alcohol taxation reduce female homicides?

Science.gov (United States)

Durrance, Christine Piette; Golden, Shelley; Perreira, Krista; Cook, Philip

2011-07-01

With costs exceeding $5.8 billion per year, violence against women has significant ramifications for victims, their families, the health care systems that treat them, and the employers who depend on their labor. Prior research has found that alcohol abuse contributes to violence against both men and women, and that stringent alcohol control policies can reduce alcohol consumption and in turn some forms of violence. In this paper, we estimate the direct relationship between an important alcohol control measure, excise taxes, and the most extreme form of violence, homicide. We use female homicide rates as our measure of severe violence, as this measure is consistently and accurately reported across multiple years. Our results provide evidence that increased alcohol taxes reduce alcohol consumption and that reductions in alcohol consumption can reduce femicide. Unfortunately, a direct test of the relationship does not have the power to determine whether alcohol taxes effectively reduce female homicide rates. We conclude that while alcohol taxes have been shown to effectively reduce other forms of violence against women, policy makers may need alternative policy levers to reduce the most severe form of violence against women. Copyright © 2011 Elsevier Ltd. All rights reserved.

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?

From Emancipation through Employment to Emancipation through Entrepreneurship: An Analysis of the Special Labor Market Initiatives (BRYT and Tax Deduction for Domestic Services (RUT in Sweden

Directory of Open Access Journals (Sweden)

Elin Kvist

2015-10-01

Full Text Available Debates on gender equality policy in Sweden assume that women’s labor market participation is central to gender equality and should be promoted via special initiatives and programs. This paper examines how gender equality discourses have changed over time, analyzing Swedish state labor market policy in the 1980s and 1990s, special labor market initiatives to eliminate gender segregation and encourage nontraditional gendered work choices, and contemporary state subsidies for paid domestic work (i.e., tax deduction for domestic services. Critically interpreting these reforms reveals consistencies and continuities in how labor market participation is viewed as the key promoter of gender equality, revealing transformations in how gender equality is understood and constructed. A transition is discernible from state-funded programs and reforms to governmental agencies/authorities and state subsidies to promote enterprise and the growth of specific labor market sectors.

Tax Revenue and Economic Growth: A Study of Nigeria and Ghana

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2018-03-01

Full Text Available Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used multiple regressions as tools of analysis. The study finds a positive impact of tax revenue on the gross domestic product of Nigeria and Ghana confirming prior studies. The study recommended among others that adequate measure to ensure that revenue generated from the tax is effectively utilized to develop and grow the economy.DOI: 10.15408/sjie.v7i2.7341

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.)

Scatter view on European tax structures. Summary: Hajus vaade Euroopa Liidu riikide maksustruktuuridele

Directory of Open Access Journals (Sweden)

Viktor Trasberg

2013-09-01

Full Text Available The paper analyses European Union countries tax structure changes during the last decade. Particular interest is related with correlations between tax structure and economic growth. There is argued, that the tax structure has an important impact on growth. The EU Commission proposes to shift tax burden from labor taxation to consumption to stimulate growth. However, is the tax structure and economic growth really related? The paper brings out structural changes in EU countries tax structures and impact of taxation to growth

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

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...

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

[Cigarette taxes and demand in Colombia].

Science.gov (United States)

Maldonado, Norman; Llorente, Blanca; Deaza, Javier

2016-10-01

Estimate price and income elasticities of aggregate demand for cigarettes in Colombia, by controlling for structural market changes since the late 1990s, to identify policy opportunities for taxes that could improve public health and increase tax revenues. Measurement of aggregate demand for cigarettes using gross income reported on value-added tax returns submitted to Colombia's National Tax and Customs Office (DIAN is the acronym in Spanish) by the tobacco product manufacturing industry, subtracting exports. A quarterly time series was obtained for the period 1994-2014. The econometric estimation using two-stage least squares controls for price endogeneity and uses a set of dummy variables to control for structural changes in the market and in its regulation. Demand is, from a statistical standpoint, sensitive to price and to income. Price elasticity of demand is -0.78 and income elasticity is 0.61. Inelastic demand implies that it is possible, through cigarette excise taxes, to meet public health targets and increase revenues simultaneously. The results also suggest that the considerable increase in household income in Colombia in the first decade of the 21st century increased purchasing power, which, lacking an accompanying tax increase, promoted cigarette consumption, with negative effects on public health, and wasted an opportunity to increase tax revenues.

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

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.

Corporate Tax in European Union and the Theory of Corporate Finance

OpenAIRE

Iwin-Garzyńska Jolanta

2015-01-01

One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the ...

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...... from both ecology and economics with focus on some important predecessors for ecological economics. I conclude with reflections on how to proceed with consumption studies to provide the basis for promoting more sustainable life patterns....

Effect of energy taxes on energy consumption

International Nuclear Information System (INIS)

Johnsen, T.A.

1991-01-01

The energy consumption and taxation in Norway is described in addition to some of the consequences of this taxation on the energy market. Modelling of energy demand is dealt with. It is concluded that the influence of energy taxation on energy consumption is dependent on market conditions for individual energy products. This thesis is elaborated. (AB)

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

Directory of Open Access Journals (Sweden)

Alexandra Wright

2017-06-01

Full Text Available Abstract Background 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. Methods 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. Results 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. Conclusions 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

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.

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 the...

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...... of Dixit's analytical results. It proves that a marginal tax reform starting from a proportional tax system will improve social welfare if it increases the supply of labour, whatever the rule of normalisation adopted, and shows that this result provides the key to understanding what determines the optimal...... commodities the insight that the optimal tax system is determined as a trade-off between two objectives: 1) to encourage the supply of labour to the market, and 2), to limit the distortion of the pattern of consumption of produced commodities. This insight cannot be illustrated by simulation studies using...

[Tobacco consumption, mortality and fiscal policy in Mexico].

Science.gov (United States)

Guerrero-López, Carlos Manuel; Muños-Hernández, José Alberto; Sáenz de Miera-Juárez, Belén; Reynales-Shigematsu, Luz Myriam

2013-01-01

To analyze tobacco consumption in the last 12 years, its impact on chronic diseases mortality and the potential benefits of fiscal policy in Mexico. Through the analysis of national health surveys (ENSA, ENSANUT), records of mortality and economic surveys between 2000 and 2012, smoking prevalence, chronic diseases mortality and consumption were estimated. In 2012, 9.2% and 19% of Mexican youths and adults were current smokers. Between 2000 and 2012, smoking prevalence did not change. However, the average consumption among adolescents and adults declined whilst the special tobacco tax has being increased. Mortality attributable to tobacco consumption for four diseases was estimated in 60 000 in 2010. Tobacco consumption remains the leading cause of preventable death. Increasing taxes on tobacco products could deter the tobacco epidemic and consequently chronic diseases mortality in Mexico.

Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model

Directory of Open Access Journals (Sweden)

Yolande Jordaan

2015-08-01

Full Text Available This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis, the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in marginal rates on the revenue base and tax efficiency using a microsimulation (MS tax model. In this first paper on the research results, much attention is paid to the structure of the model and the way in which the database has been compiled. The model allows for the dissemination of individual taxpayers by income groups, gender, educational level, age group, etc. Simulations include a scenario with higher marginal rates which is also more progressive (as in the 1998/1999 fiscal year, in which case tax revenue increases but the increase is overshadowed by a more than proportional decrease in tax efficiency as measured by its deadweight loss. On the other hand, a lowering of marginal rates (to bring South Africa’s marginal rates more in line with those of its peers improves tax efficiency but also results in a substantial revenue loss. The estimated optimal individual tax to gross domestic product (GDP ratio in order to maximise economic growth (6.7 per cent shows a strong response to changes in marginal rates, and the results from this research indicate that a lowering of marginal rates would also move the actual ratio closer to its optimum level. Thus, the trade-off between revenue collected and tax efficiency should be carefully monitored when personal income tax reform is being considered.

Who pays the most cigarette tax in Turkey.

Science.gov (United States)

Önder, Zeynep; Yürekli, Ayda A

2016-01-01

the most from increases in excise taxes; from a budgetary perspective, as they reduce their smoking consumption significantly, the share of their excise payment in total household expenditures declines. From a health perspective, they are likely to have more health benefits as their consumption reduces. Government revenues are also predicted to increase with increased excise taxes, and the government can allocate a part of these revenue increases on implementing and enforcing other tobacco control measures including cessation support and smoke-free environments. 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/

Domestic wastes: assault course

International Nuclear Information System (INIS)

Durand, C.; Bergey, J.L.

1997-01-01

In the management of domestic waste, some incoherencies persist. The tax on waste is always 20.6% instead of 5.5% for water or transport. The price of buying back electric power by Electricite de France is too low according to the appreciation of the cogeneration club. Regarding to the sell of stream to industrial, stream buyers are not always reliable, no enough guarantee are given by them to allow to cogeneration club to invest. (N.C.)

Taxing food: implications for public health nutrition.

Science.gov (United States)

Caraher, Martin; Cowburn, Gill

2005-12-01

To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

Are lower income smokers more price sensitive?: the evidence from Korean cigarette tax increases.

Science.gov (United States)

Choi, Seng Eun

2016-03-01

The cigarette excise taxes and the price of a typical pack of cigarettes in Korea have not increased since 2005, and effective tax rate as a fraction of price and real price of cigarettes have both been falling. As smoking prevalence is higher among lower income people than among higher income people in Korea, the regressivity of cigarette excise taxes is often cited as a barrier to tobacco tax and price policy. While studies in several other high-income countries have shown that higher income individuals are less price sensitive, few studies have examined the differential impact of cigarette tax increases by income group in Korea. Most of the Korean literature has estimated the demand for cigarettes using time-series aggregate sales data or household level survey data, which record household cigarette expenditures rather than individual cigarette consumption. Studies using survey data often lack time-series variation and estimate cigarette demand using household expenditure data, while studies using time-series aggregate sales data lack cross-sectional variation. I examine differences in the effects of cigarette price on the cigarette consumption of various income groups using individual-level cigarette consumption records from the Korea National Health and Nutrition Examination Survey (KHNNES). I also analyse the implications of cigarette taxes and price increases on the relative tax burdens of different income groups. I use pooled data from the KNHNES for the 1998-2011 period to estimate the price elasticity of cigarette consumption of four income groups. Treating cigarette consumption as a latent variable, I employ an econometric procedure that corrects for non-random sample selection, or the fact that some non-smokers might have smoked at a low enough price, and estimate the price elasticity of cigarette consumption by income group. The estimated price elasticities include the responsiveness of potential smokers as well as current smokers. Lower income Korean

Comparative gross domestic production and electricity consumption per capita in the context of nuclear power prospect

International Nuclear Information System (INIS)

Ridzuan Abdul Mutalib; Maragatham Kumar; Nik Arlina Nik Ali; Abi Muttaqin Jalal Bayar; Aisya Raihan Abdul Kadir; Muhammed Zulfakar Zolkaffly; Azlinda Aziz; Jamal Khaer Ibrahim

2008-08-01

Malaysia, based on its economic and industrial growth level should be able to absorb nuclear technology and capacity in implementing a nuclear power programme. Malaysia Gross Domestic Production (GDP) and electricity consumption (kWh per capita is higher compared with other developing countries, which have already announced their plans to implement nuclear power programme. Furthermore, Asia reliance on nuclear power plants to meet growing energy needs in the near future is also significantly increasing. This paper presents the comparative GDP and kWh per capita in Asia and globally in the context of nuclear power prospect in Malaysia. (Author)

Fiscal space for domestic funding of health and other social services.

Science.gov (United States)

Meheus, Filip; McIntyre, Di

2017-04-01

To progress toward universal health coverage and promote inclusive social and economic development, it will be necessary to strengthen domestic resource mobilization for health. In this paper, we examine options for increasing domestic government revenue in low- and middle-income countries. We analyze the relationship between level of economic development and levels of government revenue and expenditure, and show that a country's level of economic development does not predetermine its spending levels. Government revenue can be increased through improved tax compliance and efficiency in revenue collection, maximizing revenue from mineral and other natural resources, and increasing tax rates where appropriate. The emphasis should be on increasing revenue through the most progressive means possible; the purpose of raising government spending on health would be defeated if that spending were funded by increasing the relative tax burden of those who are meant to benefit. Increasing government revenue through taxation or other sources is first and foremost a fiscal policy choice or political decision and should be supported through concerted global action.

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.

Distributive impacts of alternative tax structures. The case of Uruguay

OpenAIRE

Verónica Amarante; Marisa Bucheli; Cecilia Olivieri; Ivone Perazzo

2011-01-01

This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys. On the indirect taxes side, we consider two alternatives that imply the same reduction in tax revenue: a general reduction of 2 points in the VAT basic rate, and a selective reduction in the VAT rate applied to specific goods that make up a large share of consumption of low income popul...

Effectiveness of tax and price policies in tobacco control.

Science.gov (United States)

Chaloupka, Frank J; Straif, Kurt; Leon, Maria E

2011-05-01

Over 20 experts on economics, epidemiology, public policy and tobacco control were asked by the International Agency for Research on Cancer (IARC) to evaluate the strength of the available evidence on the effects of tax and price policies to prevent and reduce tobacco use. Draft papers presenting and assessing the evidence on the following topics were developed by the experts in an 8-month period prior to the meeting: tobacco industry pricing strategies and tax related lobbying; tax, price and aggregate demand for tobacco; tax, price and adult tobacco use, use among young people and use among the poor; tax avoidance and tax evasion; and the economic and health impact of tobacco taxation. Subsequently, papers were peer reviewed, revised and resubmitted for final discussion at a 6-day meeting at IARC in Lyon, France, where a consensus evaluation of 18 concluding statements using the pre-established criteria of the IARC Cancer Prevention Handbooks took place. Studies published (or accepted for publication) in the openly available scientific literature were the main source of evidence for the review and evaluation; other types of publications were included when appropriate. In support of 12 of the 18 conclusions, the experts agreed that there was sufficient evidence of effectiveness of increased tobacco excise taxes and prices in reducing overall tobacco consumption and prevalence of tobacco use and improvement of public health, including by preventing initiation and uptake among young people, promoting cessation among current users and lowering consumption among those who continue to use. For the remaining six concluding statements the evidence was strong (four statements) or limited (two statements). The evidence presented and assessed in IARC Handbook volume 14 documents the effectiveness of tax and price policies in the control of tobacco use and improvement of public health.

The economic impact of reduced value added tax rates for groceries

Directory of Open Access Journals (Sweden)

Slavomíra Martinková

2016-12-01

Full Text Available The value added tax represents one of the most important sources of state budget revenues of EU Member States. The basic value added tax rate is in the EU currently between 15% in Luxembourg to 27% applied in Hungary. The revenues from this tax represent an average of 17.5% of all tax revenues of EU countries and create an average GDP of 7.0% (year 2016, EU 28. As revenues from value added tax represent a stable income of state budget, the legislative changes in the system of value added tax, mainly its reductions as well as its imposition on groceries, can significantly influence further macroeconomic development. In the last year, the government of the Slovak Republic implemented changes in universal indirect taxing in such way that in addition to the standard value added tax rate of 20%, the Act No. 268/2015 on Value added tax adopted in 2016 a decreased value added tax rate of 10% on selected groceries, in order to support domestic producers and reduce the tax burden of low-income and middle-income groups. According to the European Commission (2007, the reduced rate of value added tax in selected cases has its justification and importance in the country's economy. The aim of this paper is to analyse the economic impact of the applied reduced value added tax on food in the Slovak Republic in the context of household expenditures and revenues of the state budget.

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

Life Cycle Asset Allocation in the Presence of Housing and Tax-Deferred Investing

DEFF Research Database (Denmark)

Marekwica, Marcel; Schaefer, Alexander; Sebastian, Steffen

2013-01-01

, investors can deduct mortgage interest payments from taxable income, while simultaneously earning interest in tax-deferred accounts tax-free. Matching empirical evidence, our model predicts that investors with higher retirement savings choose higher loan-to-value ratios to exploit this tax arbitrage......We study the dynamic consumption-portfolio problem over the life cycle, with respect to tax-deferred investing for investors who acquire housing services by either renting or owning a home. The joint existence of these two investment vehicles creates potential for tax arbitrage. Specifically...... opportunity. However, many households could benefit from more effectively taking advantage of tax arbitrage....

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

Earmarking Tobacco Taxes for Health Purposes via Median Entities

Directory of Open Access Journals (Sweden)

Michael Igoumenidis

2014-08-01

Full Text Available Fiscal policies are an especially promising lever for reducing the burden of non-communicable diseases and injuries (1. On World No Tobacco Day 2014, World Health Organization (WHO repeated with greater intensity its well-known proposal (2 on raising tobacco taxes to encourage users to stop or reduce consumption, and to prevent potential users from taking up smoking. Evidence as to why this is an effective strategy abounds (3. Despite concerns over manufacturers’ political influence, technical problems such as tax manipulation, and increased smuggling considerations, it is hoped that governments shall be scaling their efforts toward this direction in the next few years, by enforcing increases in specific excise taxes. A 2011 review of more than 100 econometric studies estimates that doubling inflation-adjusted prices should reduce consumption by about one third (4. In terms of revenue, WHO estimates that raising specific excise taxes on tobacco to double prices would raise about 100 billion US dollars per year worldwide, in addition to the approximately 300 billion US dollars that governments already collect on tobacco (5. Each country enforcing such taxes must decide how to allocate their share of this prospective additional revenue in advance. Careful consideration is particularly important; this is a chance for tobacco to atone, partly at least, for the damage it has inflicted throughout the years of its uncontrollable use.

The domestic resource gap and current transaction deficit in Indonesia in 2010-2014

OpenAIRE

Anhulaila M. Palampanga; Bakri Hasanuddin

2017-01-01

The purpose of this study is to determine the relationship between domestic financial resource gaps and current account balance in Indonesia by using data from 2010 to 2014. Gaps in the domestic economy are classified into three types: 1) the domestic absorptive capacity of the national income gap (GNP), 2) gross national savings and investment gap, 3) private sector gap (private saving minus private investment), and public sector gap (tax minus government spending). By using a concept of ope...

Domestic Environmental Policy and International Factor Mobility: A General Equilibrium Analysis

OpenAIRE

Stefan Felder; Reto Schleiniger

1995-01-01

This paper studies the conditions under which a green tax reform not only benefits the environment but also enhances the efficiency of the tax system. The focus is on the consequences of international factor mobility for the scope of a double dividend. The investigation of the double-dividend claim is based on a general equilibrium model of a stylised small open economy. The simulations of equal-yield tax reform scenarios indicate that an environmental tax on consumption yields a double divid...

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...

Norwegian emissions of CO2 1987-1994. A study of some effects of the CO2 tax

International Nuclear Information System (INIS)

Larsen, B.M.; Nesbakken, R.

1997-01-01

Several countries have introduced taxes on fossil fuels with the aim of reducing atmospheric emissions, partly because of local environmental goals (SO2, NOx) and partly to participate in a global effort to reduce emissions of greenhouse gases. Many macroeconomic studies, based on both global and national models, have been made of how emissions can be reduced with the help of taxes and the consequent reduction in GDP following the introduction of such taxes. Norway has had a CO2 tax for five years, thereby providing a unique opportunity to evaluate the effects of this tax on emissions. The paper provides a counterfactual analysis of energy consumption and emissions if no CO2 taxes had been introduced, compared with the actual situation in which such taxes exist. The effect of a CO2 tax on oil consumption, and thus CO2 emissions, is studied on the basis of partial economic models for various sectors of the Norwegian economy. The study indicates that the CO2 tax has had an impact on CO2 emissions in Norway. 7 figs., 3 tabs., 17 refs

What happens to drinking when alcohol policy changes? A review of five natural experiments for alcohol taxes, prices, and availability.

Science.gov (United States)

Nelson, Jon P; McNall, Amy D

2017-05-01

Natural experiments are an important alternative to observational and econometric studies. This paper provides a review of results from empirical studies of alcohol policy interventions in five countries: Denmark, Finland, Hong Kong, Sweden, and Switzerland. Major policy changes were removal of quotas on travelers' tax-free imports and reductions in alcohol taxes. A total of 29 primary articles are reviewed, which contain 35 sets of results for alcohol consumption by various subpopulations and time periods. For each country, the review summarizes and examines: (1) history of tax/quota policy interventions and price changes; (2) graphical trends for alcohol consumption and liver disease mortality; and (3) empirical results for policy effects on alcohol consumption and drinking patterns. We also compare cross-country results for three select outcomes-binge drinking, alcohol consumption by youth and young adults, and heavy consumption by older adults. Overall, we find a lack of consistent results for consumption both within- and across-countries, with a general finding that alcohol tax interventions had selective, rather than broad, impacts on subpopulations and drinking patterns. Policy implications of these findings are discussed.

Need a carbon tax be socially regressive? True challenges and wrong debates

International Nuclear Information System (INIS)

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

2009-02-01

This research 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 flexibilities but also depends upon the way tax revenues are recycled and its general equilibrium consequences. 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)

Trade liberalization and tax reform strategies: The case of the Korean oil industry

International Nuclear Information System (INIS)

Shim, Kieun; Jung, Yonghun

2012-01-01

The decline in government revenues due to tariff reductions has become a major concern for most developing countries, including Korea. This paper focuses on the Korean oil industry to examine which post-trade liberalization tax reform strategy is optimal, depending on the government's priority between social welfare and government revenue. We find that the important factors for choosing an optimal tax reform policy are price elasticity of demand and market competition. Based on a price-inelastic demand and the low competitive market for Korea's oil industry, if the goal of a tax reform policy is to increase social welfare, the recommended strategy is to raise the consumption tax by a scale of less than the sum of tariff cuts times the crude oil price and oil import tax cuts. This strategy would also reduce inflation, but it could be detrimental to government revenue. However, if the policy's goal is the preservation of government revenue, the recommended strategy is to raise the consumption tax by a scale equal to the sum of tariff cuts times the crude oil price at the pre-tax reform and oil import tax cuts. This strategy does not change either government revenue or social welfare. - Highlights: ▶ Which post-trade liberalization tax reform is optimal for Korea's oil industry? ▶ Both final and intermediate markets are modeled under imperfect competition. ▶ Both price elasticity and market competition are important for an optimal tax reform. ▶ The optimal tax reform depends on the priority between welfare and government revenue.

Effects of policy characteristics and justifications on acceptance of a gasoline tax increase

International Nuclear Information System (INIS)

Kaplowitz, Stan A.; McCright, Aaron M.

2015-01-01

Many economists argue that increasing the gasoline tax is an effective way to reduce fuel consumption. Yet, public support for such a tax increase has been rather low among US residents. We performed eight survey experiments (total N approximately 3000) to examine how selected policy characteristics and persuasive messages influence support for a gasoline tax increase. Several policy characteristics significantly increased support for a gasoline tax increase. Having the increase phased in over five years modestly increased support. Compared with giving the extra revenue to the US Treasury’s General Fund, both refunding the extra revenue equally to all American families and having this revenue used for energy efficient transportation strongly increased support. Support for a gasoline tax increase was not affected by the nature of the mechanism to achieve revenue neutrality. Most people supported a 20 cent per gallon tax increase to repair roads and bridges. Explaining how the gasoline tax increase would reduce fuel consumption slightly increased support for a gasoline tax increase, but neither being informed of the high gasoline prices in other advanced industrial countries nor the actual pump price of gasoline at the time of the experiment influenced support for a gasoline tax increase. - Highlights: • Phasing in the tax increase modestly raised support. • Making the tax increase revenue-neutral increased support. • Using the extra revenue for energy efficiency increased support. • Information on high gasoline prices elsewhere did not influence support. • Variation in actual fuel prices did not influence support.

Analysis of tax incentives for energy-efficient durables in the EU

International Nuclear Information System (INIS)

Markandya, Anil; Ortiz, Ramon Arigoni; Mudgal, Shailendra; Tinetti, Benoit

2009-01-01

Climate change is one of the most significant challenges faced by societies this century. Energy consumption is directly associated with CO 2 emissions and climate change. The European Commission has set out emission reduction targets that require a great deal of energy consumption savings in the next 10 years in European countries. This paper presents the results of an analysis of the potential cost-effectiveness of different policy options aimed to foster the production and consumption of energy-efficient appliances in different European countries. Our results suggest that incentives to promote the use of energy-efficient appliances can be cost-effective, but whether or not they are depends on the particular country and the options under consideration. From the cases considered, tax credits on boilers appear to be a cost-effective option in Denmark and Italy, while subsidies on CFLi bulbs in France and Poland are cost-effective in terms of Euro /ton of CO 2 abated. Comparing the subsidies against the energy tax options, we find that the subsidies are in most cases less cost-effective than the energy tax.

Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry

Directory of Open Access Journals (Sweden)

Hanggoro Pamungkas

2014-01-01

Full Text Available Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987, Swenson (1994 and Hines (1996 concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012. In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry. 

What do we know about carbon taxes? An inquiry into their impacts on competitiveness and distribution of income

International Nuclear Information System (INIS)

Zhang Zhongxiang; Baranzini, Andrea

2004-01-01

The Kyoto Protocol to the United Nations Framework Convention on Climate Change (UNFCCC) has set legally binding emissions targets for a basket of six greenhouse gases and timetables for industrialised countries. It has also incorporated three international flexibility mechanisms. However, the Articles defining the flexibility mechanisms carry wording that their use must be supplemental to domestic actions. This has led to the open debates on interpretations of these supplementarity provisions. Such debates ended at the resumed sixth Conference of the Parties (COP) to the UNFCCC, held in Bonn, July 2001, and at the subsequent COP-7 in Marrakesh, November 2001. The final wording in the Bonn Agreement, reaffirmed in the Marrakesh Accords, at least indicates that domestic policies will have an important role to play in meeting Annex B countries' emissions commitments. Carbon taxes have long been advocated because of their cost effectiveness in achieving a given emissions reduction. In this paper, the main economic impacts of carbon taxes are assessed. Based on a review of empirical studies on existing carbon/energy taxes, it is concluded that competitive losses and distributive impacts are generally not significant and definitely less than often perceived. However, given the ultimate objective of the Framework Convention, future carbon taxes could have higher rates than those already imposed and thus the resulting economic impacts could be more acute. In this context, it has been shown that how to use the generated fiscal revenues will be of fundamental importance in determining the final economic impacts of carbon taxes. Finally, we briefly discuss carbon taxes in combination with other domestic and international instruments

Electricity Profile Study for Domestic and Commercial Sectors

OpenAIRE

Asmarashid Ponniran; Nur Azura Mamat; Ariffudin Joret

2012-01-01

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 ...

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

Estimating average alcohol consumption in the population using multiple sources: the case of Spain.

Science.gov (United States)

Sordo, Luis; Barrio, Gregorio; Bravo, María J; Villalbí, Joan R; Espelt, Albert; Neira, Montserrat; Regidor, Enrique

2016-01-01

National estimates on per capita alcohol consumption are provided regularly by various sources and may have validity problems, so corrections are needed for monitoring and assessment purposes. Our objectives were to compare different alcohol availability estimates for Spain, to build the best estimate (actual consumption), characterize its time trend during 2001-2011, and quantify the extent to which other estimates (coverage) approximated actual consumption. Estimates were: alcohol availability from the Spanish Tax Agency (Tax Agency availability), World Health Organization (WHO availability) and other international agencies, self-reported purchases from the Spanish Food Consumption Panel, and self-reported consumption from population surveys. Analyses included calculating: between-agency discrepancy in availability, multisource availability (correcting Tax Agency availability by underestimation of wine and cider), actual consumption (adjusting multisource availability by unrecorded alcohol consumption/purchases and alcohol losses), and coverage of selected estimates. Sensitivity analyses were undertaken. Time trends were characterized by joinpoint regression. Between-agency discrepancy in alcohol availability remained high in 2011, mainly because of wine and spirits, although some decrease was observed during the study period. The actual consumption was 9.5 l of pure alcohol/person-year in 2011, decreasing 2.3 % annually, mainly due to wine and spirits. 2011 coverage of WHO availability, Tax Agency availability, self-reported purchases, and self-reported consumption was 99.5, 99.5, 66.3, and 28.0 %, respectively, generally with downward trends (last three estimates, especially self-reported consumption). The multisource availability overestimated actual consumption by 12.3 %, mainly due to tourism imbalance. Spanish estimates of per capita alcohol consumption show considerable weaknesses. Using uncorrected estimates, especially self-reported consumption, for

A comparison of taxes and tradable permits in national climate policy

Energy Technology Data Exchange (ETDEWEB)

Holtsmark, Bjart J.

1999-11-01

This article discusses domestic climate policy design in a country that has made a binding commitment to the Kyoto Protocol but at the same time want to limit the number of industry shutdowns that follows from the policy. It is furthermore considered how public budget constraints might affect climate policies. The similarities between an optionally designed taxation regime and a domestic tradable permit regime that is integrated into the international permit market are brought into focus. The similarities presuppose a greenhouse gas tax that fluctuates in accordance with the international permit price. It is argued that climate policy can generate double dividends but that the allocation of free permits reduces these dividends. It is concluded that some organisations promotion of systems tradable permits with distribution of permits free of charge as an alternative to carbon taxes must be understood from their effect on income distribution. 17 refs

METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS

Directory of Open Access Journals (Sweden)

ENEA CONSTANTIN

2015-12-01

Full Text Available We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens. Only at the beginning of this century, learned before firms to exercise their activity in the national territory, returned to international trade. The continuous search for new outlets to escape the growing production, export them first and then they were implanted overseas sales platforms and then installing production. Zero Haven sites or havens with zero tax consisting essentially of small economies, the British colonies (Cayman Islands, British Virgin Islands, dependent territories of the Commonwealth (Bermuda or territories became independent (Antigua, Bahamas 1963 or Vanuatu 1980. Our study will analyze tax havens most common: Bahamas, Bermuda or the Cayman Islands, where we find all models of reception that can be viewed in other areas zero-haven: International Business Companies (Antigua, the Virgin Islands, Nevis exemption schemes to insurance companies or banks (Barbados, Vanuatu. The subject of tax evasion subject of much debate, targeting both the domestic economic space and the world. Unlike their concerns globally, domestic concerns to reduce tax evasion resumes, especially on taxation of small businesses, avoiding knowingly scope of tax havens.

Dynamic Tax Incidence in a Finite Horizon Model

OpenAIRE

Itaya, Jun-ichi

1992-01-01

This paper reexamines the problem of long-run tax incidence by using a two-sector growth model in which finitely-lived individuals undertake intertemporal optimizing decisions in the presence of annuity markets. Under a constant relative risk aversion utility function, none of the selective taxes imposed on the consumption goods sector are neutral with respect to the long-run wage/profit ratio even if labor supply is fixed. This result differs significantly both from that of the infinite hori...

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.

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.

Distribution effects of electricity tax illustrated by different distribution concepts

International Nuclear Information System (INIS)

Halvorsen, Bente; Larsen, Bodil M.; Nesbakken, Runa

2001-01-01

This study demonstrates the significance of the choice of distribution concepts in analyses of distribution effects of electricity tax. By distribution effects are meant that life circumstances are changing. The focus is on different income concepts. Income is an important element in the life circumstances of the households. The distribution effects are studied by focusing on general income before and after tax, pension able earnings before and after tax and total consumption expenditure. The authors study how increased electricity expenses caused by a proportional increase of the electricity tax affect the households in various income groups. It is found that the burden of such an increased tax, measured by the budget part set aside for electricity, decreases with income no matter what distribution concept is used. By calculating measures of inequality for income minus electricity tax before and after the tax increase, it is found that the measures of inequality significantly depend on the choice of distribution concept

Lifestyles and domestic energy consumption : strategic options for encouraging sustainable energy consumption

NARCIS (Netherlands)

Breemhaar, B.; Gool, van W.A.C.; Ester, P.; Midden, C.J.H.

1996-01-01

The National Research Programme for Global Air Pollution and Climate Change commissioned us to investigate whether the different ways in which households use energy for their domestic activities can be divided into patterns that could be regarded as lifestyles. At the same time we investigated

MEASURING INEFFICIENCY IN THE PRESENCE OF AN EXPORT TAX, AN IMPORT TARIFF, AND A STATE TRADING ENTERPRISE

OpenAIRE

Schmitz, Troy G.

2002-01-01

Agricultural sales cooperative unions (ASCUs) in Turkey are heavily influenced by both domestic and international government policies. Both export taxes and import tariffs are used as policy tools to regulate cotton markets. Domestic price support programs, water subsidies, fertilizer subsidies, and credit subsidies have also been used as domestic policy tools. These types of subsidies are not uncommon among developing countries. This paper provides empirical estimates of the degree of econom...

Sugar-Sweetened Beverage Demand and Tax Simulation for Federal Food Assistance Participants: A Case of Two New England States.

Science.gov (United States)

Jithitikulchai, Theepakorn; Andreyeva, Tatiana

2018-06-19

Excessive consumption of sugar-sweetened beverages is a major concern in the efforts to improve diet and reduce obesity in USA, particularly among low-income populations. One of the most commonly proposed strategies to reduce sugar-sweetened beverage consumption is increasing beverage prices through taxation. The objective of this study was to evaluate whether and how price-based policies could reduce sugar-sweetened beverage consumption among participants in the federal Supplemental Nutrition Assistance Program. Using point-of-sale data from a regional supermarket chain (58 stores), we estimated the responsiveness of demand to sugar-sweetened beverage price changes among Supplemental Nutrition Assistance Program-participating families with young children. Own-price and cross-price elasticities for non-alcoholic beverages were estimated using a Quadratic Almost Ideal Demand System model. The study found evidence that a tax-induced sugar-sweetened beverage price increase would reduce total sugar-sweetened beverage purchases among Supplemental Nutrition Assistance Program participants, who were driven by purchase shifts away from taxed sodas and sports drinks to non-taxed beverages (bottled water, juice, milk). The substitution of non-taxed caloric beverages decreases the marginal effects of the sugar-sweetened beverage tax, yet the direct tax effects are large enough to reduce the overall caloric intake, with the average net reduction in monthly calories from sugar-sweetened beverages estimated at around 8% for a half-cent per ounce tax and 16% for a one cent per ounce tax. A beverage price increase in the form of an excise tax would reduce sugar-sweetened beverage consumption and increase healthier beverage purchases among low-income families.

A carbon tax to reduce CO2 emissions in Europe

International Nuclear Information System (INIS)

Agostini, Paola; Botteon, Michele; Carraro, Carlo

1992-01-01

This paper examines the effects of introducing a tax on carbon dioxide emissions produced by combustion processes in OECD-European countries. A sectoral model of energy consumption is constructed to examine energy-saving and inter-fuel substitution effects induced by the introduction of various carbon taxes. The simulation period is 1989-94. Our results provide a mild support to the environmental role of a carbon tax. Energy-saving or inter-fuel substitution processes, that result from the introduction of environmental taxation, stabilize emissions at the 1988 level only in the electricity generation sector, and only if high tax rates are assumed ($100/ton.C). By contrast, total emissions (all sectors and all fuels) keep growing, and the implementation of a tax of $100/ton.C can only reduce the emission growth rate. (Author)

Comparing projected impacts of cigarette floor price and excise tax policies on socioeconomic disparities in smoking.

Science.gov (United States)

Golden, Shelley D; Farrelly, Matthew C; Luke, Douglas A; Ribisl, Kurt M

2016-10-01

About half of all US states have cigarette minimum price laws (MPLs) that require a per cent mark-up on prices, but research suggests they may not be very effective in raising prices. An alternative type of MPL sets a floor price below which packs cannot be sold, and may be more promising. This new type of MPL policy has only been implemented in 1 city, therefore its benefits relative to excise taxes is difficult to assess. We constructed a set of possible state floor price MPL options, and matched them to possible state excise tax hikes designed to produce similar average price increases. Using self-reported price and cigarette consumption data from 23 521 participants in the 2010-2011 Tobacco Use Supplement of the Current Population Survey, we projected changes in pack prices and cigarette consumption following implementation of each paired MPL and tax option, for lower and higher income groups. We project that state MPLs set at the average reported pack price would raise prices by $0.33 and reduce cigarette consumption by about 4%; a tax with a similar average price effect would reduce consumption by 2.3%. MPLs and taxes that raise average prices by more than $2.00 would reduce consumption by 15.9% and 13.5%, respectively. In all models, we project that MPLs will reduce income-based smoking disparities more than their comparable excise taxes. Floor price cigarette MPLs set at or above what consumers currently report paying could reduce both tobacco use and socioeconomic disparities in smoking. 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/.

Prices and taxes for gasoline and diesel in industrialized countries

International Nuclear Information System (INIS)

Davoust, R.

2008-01-01

This report present a comparative study on the prices and taxes of automotive fuels (gasoline and diesel fuel) in various industrialized countries, members of the OECD organization. Statistics are taken from a publication of the IEA (International Energy Agency), and concern the following fuel categories: regular gasoline, unleaded premium gasoline (SP 95 and SP 98), professional diesel fuel and domestic diesel fuel. It is shown that fuel prices are generally equivalent from one country to another, while taxes make all the difference for the retail final price. Somme global comparisons are also made between US and EU prices

Taxing energy to improve the environment. Efficiency and distributional effects

International Nuclear Information System (INIS)

Heijdra, B.J.; Van der Horst, A.

1998-02-01

The effects of environmental tax policy in a dynamic overlapping-generations model of a small open economy with environmental quality incorporated as a durable consumption good have been studied. Raising the energy tax may deliver an efficiency gain if agents care enough about the environment. The benefits are unevenly distributed across generations since capital ownership, and the capital loss induced by a tax increase, rises with age. A suitable egalitarian bond policy can be employed in order to ensure everybody gains to the same extent. With this additional instrument the optimal energy tax can be computed. The authors further considered a tax reform that simultaneously lowers labour taxation and raises the energy tax. This policy delivers qualitatively similar consequences as the first scenario, though all changes are less pronounced. A double dividend may appear soon after the reform but vanishes in the course of the transition. 22 refs

Taxing energy to improve the environment. Efficiency and distributional effects

Energy Technology Data Exchange (ETDEWEB)

Heijdra, B.J.; Van der Horst, A. [Faculty of Economics and Econometrics, University of Amsterdam, Amsterdam (Netherlands)

1998-02-01

The effects of environmental tax policy in a dynamic overlapping-generations model of a small open economy with environmental quality incorporated as a durable consumption good have been studied. Raising the energy tax may deliver an efficiency gain if agents care enough about the environment. The benefits are unevenly distributed across generations since capital ownership, and the capital loss induced by a tax increase, rises with age. A suitable egalitarian bond policy can be employed in order to ensure everybody gains to the same extent. With this additional instrument the optimal energy tax can be computed. The authors further considered a tax reform that simultaneously lowers labour taxation and raises the energy tax. This policy delivers qualitatively similar consequences as the first scenario, though all changes are less pronounced. A double dividend may appear soon after the reform but vanishes in the course of the transition. 22 refs.

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...

[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.

Effect of petroleum pollution tax on pollution control and the economy of Taiwan

International Nuclear Information System (INIS)

Chi-Yuan Liang.

1992-01-01

The objective of this paper is to employ the modified Jorgenson-Liang model (1985), which is a dynamic thirty-sector energy economic model of Taiwan, to analyze the effect of petroleum pollution tax on pollution control, oil consumption, output prices and cost structure in Taiwan's industrial sectors during 1990-1995. The conclusion of this paper is that to levy petroleum pollution tax will result in a significant decrease of consumption on oil products and air pollution. However it has only mild impact on the sectoral output prices and cost structure. And hence the implementation of petroleum pollution tax, will not only be effective in reducing the air pollution emission of oil products but also economically feasible. 4 refs., 2 tabs

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.

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.

Taxes on sugar-sweetened beverages: results from a 2011 national public opinion survey.

Science.gov (United States)

Barry, Colleen L; Niederdeppe, Jeff; Gollust, Sarah E

2013-02-01

Consumption of sugar-sweetened beverages including nondiet sodas, sport drinks, and energy drinks has been linked with obesity. Recent state and local efforts to tax these beverages have been unsuccessful. Enactment will be unlikely without public support, yet little research is available to assess how to effectively make the case for such taxes. The objectives were to assess public opinion about arguments used commonly in tax debates regarding sugar-sweetened beverages and to assess differences in public opinion by respondents' political party affiliation. A public opinion survey was fielded in January-March 2011 using a probability-based sample of respondents from a large, nationally representative online panel to examine public attitudes about nine pro- and eight anti-tax arguments. These data were analyzed in August 2011. Findings indicated greater public agreement with anti- than pro-tax arguments. The most popular anti-tax argument was that a tax on sugar-sweetened beverages is arbitrary because it does not affect consumption of other unhealthy foods (60%). A majority also agreed that such taxes were a quick way for politicians to fill budget holes (58%); an unacceptable intrusion of government into people's lives (53.8%); opposed by most Americans (53%); and harmful to the poor (51%). No pro-tax arguments were endorsed by a majority of the public. Respondents reported highest agreement with the argument that sugar-sweetened beverages were the single largest contributor to obesity (49%) and would raise revenue for obesity prevention (41%). Without bolstering public support for existing pro-tax messages or developing alternative pro-tax messages, enacting such policies will be difficult. Message-framing studies could be useful in identifying promising strategies for persuading Americans that taxes on sugar-sweetened beverages are warranted. Copyright © 2013 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Studying the consumption and health outcomes of fiscal interventions (taxes and subsidies) on food and beverages in countries of different income classifications; a systematic review.

Science.gov (United States)

Alagiyawanna, Amaap; Townsend, Nick; Mytton, Oli; Scarborough, Pete; Roberts, Nia; Rayner, Mike

2015-09-14

Governments use fiscal interventions (FIs) on food and beverages to encourage healthy food behaviour and positive health outcomes. The objective of this review was to study the behavioural and health outcomes of implemented food and beverage FIs in the form of taxes and subsidies in countries of different income classifications. The present systematic review was conducted in accordance with Cochrane protocols. The search was carried out on academic and grey literature in English, for studies conducted in different countries on implemented FIs on food and non-alcoholic beverages and health outcomes, with a special focus on the income of those countries. Eighteen studies met the inclusion criteria and 14 were from peer- reviewed journals. Thirteen studies came from high-income (HI) countries, four from upper middle-income (UMI) countries and only one came from a lower middle-income (LMI) country. There were no studies from lower-income (LI) countries. Of these 18 studies; nine focused on taxes, all of which were from HI countries. Evidence suggests that FIs on foods can influence consumption of taxed and subsidized foods and consequently have the potential to improve health. Although this review supports previous findings that FIs can have an impact on healthy food consumption, it also highlights the lack of evidence available from UMI, LMI and LI countries on such interventions. Therefore, evidence from HI countries may not be directly applicable to middle-income and LI countries. Similar research conducted in middle and low income countries will be beneficial in advocating policy makers on the effectiveness of FIs in countering the growing issues of non-communicable diseases in these countries.

ANALYSISTHE POLITICAL AND ECONOMIC FACTORS OF ANTI-INCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN ANDCHINA

Directory of Open Access Journals (Sweden)

Chia-Jen Chang

2012-07-01

Full Text Available This study found that the main reasons, which lead to a more stringent Anti-Income Tax Avoidance in China than in Taiwan, are as follows by analysis thedifferences of Cross-Strait (Taiwan and China Anti-Income Tax Avoidancepolicies and the process of law regulation. First, the executive department inChina has higher autonomy to regulate Anti-Income Tax Avoidance; whereasTaiwan’s regulations need to reflect citizens’ demand. Second, foreign-fundedenterprises have less impact on Anti-IncomeTax Avoidance in China; however,multinational enterprises in Taiwan have strong influence on it. Third, China hasthe large scale of domestic market, but Taiwan is a typical export-orientedeconomic system. Forth, most multinational enterprises in China are belonged tocentral government. Nevertheless, they are private-owned in Taiwan.

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

International Nuclear Information System (INIS)

Beaulinet, M.

2000-05-01

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.)

Projected Impact of Mexico?s Sugar-Sweetened Beverage Tax Policy on Diabetes and Cardiovascular Disease: A Modeling Study

OpenAIRE

S?nchez-Romero, Luz Maria; Penko, Joanne; Coxson, Pamela G.; Fern?ndez, Alicia; Mason, Antoinette; Moran, Andrew E.; ?vila-Burgos, Leticia; Odden, Michelle; Barquera, Sim?n; Bibbins-Domingo, Kirsten

2016-01-01

Background Rates of diabetes in Mexico are among the highest worldwide. In 2014, Mexico instituted a nationwide tax on sugar-sweetened beverages (SSBs) in order to reduce the high level of SSB consumption, a preventable cause of diabetes and cardiovascular disease (CVD). We used an established computer simulation model of CVD and country-specific data on demographics, epidemiology, SSB consumption, and short-term changes in consumption following the SSB tax in order to project potential long-...

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....

Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

OpenAIRE

Murray, Matthew N.

1997-01-01

Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

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...... loan agreement fulfils the beneficial ownership requirement....

Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

OpenAIRE

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

2001-01-01

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax f...

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-01-01

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. PMID:20502612

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.

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.

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.

Encouraging the Domestic Small Turbine Market

International Nuclear Information System (INIS)

Forsyth, T.

2001-01-01

The state incentives for home-based renewables in the domestic market continue to grow and change creating opportunities for the small wind turbine market. Tracking the opportunities to get small wind turbines included in incentive policies and developing a proactive industry approach is important because market changes can occur anytime. There are near-term opportunities to work with states in developing their strategies for disbursing system benefit charges, adding tags to existing policies for other small renewables to include small wind, and developing state-wide net metering programs. Other opportunities to improve the domestic market exist but will be quite challenging to implement. Other opportunities include federal tax credits, state wind access laws, equipment verification for specific states, and leasing programs for small wind turbines

Are CO2 taxes regressive? Evidence from the Danish experience

International Nuclear Information System (INIS)

Wier, Mette; Birr-Pedersen, Katja; Jacobsen, Henrik Klinge; Klok, Jacob

2005-01-01

Denmark today carries one of the heaviest environmental tax burdens in the world, bringing in around 10% of public revenues. While evaluations have shown that the Danish CO 2 and other environmental taxes work as an effective measure to reduce emissions, a considerable barrier to increased use of these instruments today seems to be a widespread perception of their socially adverse effects. In this article, it is demonstrated that CO 2 taxes imposed on energy consumption in households, as well as in industry, do in fact tend to be regressive, and therefore have undesirable distributional effects. This holds especially for taxes imposed directly on households. To analyze this, we apply national consumer survey statistics in combination with input-output tables

The impact of taxation on tobacco consumption in Mexico.

Science.gov (United States)

Jiménez-Ruiz, J A; Sáenz de Miera, B; Reynales-Shigematsu, L M; Waters, H R; Hernández-Avila, M

2008-04-01

The price of cigarettes to consumers in Mexico, and Latin America in general, remains low in comparison with other regions of the world. In Mexico, taxes represented 59% of the total price of cigarettes in 2006, compared to 75% or more in many high-income countries. The feasibility of raising taxes on cigarettes in Mexico--to both discourage consumption and increase revenues--is an important policy question. Using household survey data, we undertake a pooled cross-sectional analysis of the demand for cigarettes in Mexico. We use a two-part model to estimate the price elasticity of cigarettes. This model controls for the selection effect that arises from the fact that the impact of price on the decision to smoke or not is estimated using all households in the dataset. The results indicate that price is a significant factor in household decisions concerning smoking and the number of cigarettes smoked. Holding other factors constant, our simulations show that a 10% increase in the cigarette tax in Mexico--calculated as a percentage of the price--yields a 12.4% increase in the price to the consumer, a 6.4% decrease in consumption of cigarettes and a 15.7% increase in the revenue yielded by the tax. In Mexico, there are strong arguments for increasing cigarette taxes. Revenue raised could be used to further prevent tobacco consumption and to finance current funding shortages for the treatment of diseases related to smoking.

Design of a real-time tax-data monitoring intelligent card system

Science.gov (United States)

Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

2009-07-01

To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

Taxes on Sugar-Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review.

Directory of Open Access Journals (Sweden)

Sharon S Nakhimovsky

Full Text Available The consumption of sugar-sweetened beverages (SSBs, which can lead to weight gain, is rising in middle-income countries (MICs. Taxing SSBs may help address this challenge. Systematic reviews focused on high-income countries indicate that taxing SSBs may reduce SSB consumption. Responsiveness to price changes may differ in MICs, where governments are considering the tax. To help inform their policy decisions, this review compiles evidence from MICs, assessing post-tax price increases (objective 1, changes in demand for SSBs and other products, overall and by socio-economic groups (objective 2, and effects on overweight and obesity prevalence (objective 3.We conducted a systematic review on the effectiveness of SSB taxation in MICs (1990-2016 and identified nine studies from Brazil, Ecuador, India, Mexico, Peru, and South Africa. Estimates for own-price elasticity ranged from -0.6 to -1.2, and decreases in SSB consumption ranged from 5 to 39 kilojoules per person per day given a 10% increase in SSB prices. The review found that milk is a likely substitute, and foods prepared away from home, snacks, and candy are likely complements to SSBs. A quasi-experimental study and two modeling studies also found a negative relationship between SSB prices and obesity outcomes after accounting for substitution effects. Estimates are consistent despite variation in baseline obesity prevalence and per person per day consumption of SSBs across countries studied.The review indicates that taxing SSBs will increase the prices of SSBs, especially sugary soda, in markets with few producers. Taxing SSBs will also reduce net energy intake by enough to prevent further growth in obesity prevalence, but not to reduce population weight permanently. Additional research using better survey data and stronger study designs is needed to ascertain the long-term effectiveness of an SSB tax on obesity prevalence in MICs.

Taxes on Sugar-Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review.

Science.gov (United States)

Nakhimovsky, Sharon S; Feigl, Andrea B; Avila, Carlos; O'Sullivan, Gael; Macgregor-Skinner, Elizabeth; Spranca, Mark

The consumption of sugar-sweetened beverages (SSBs), which can lead to weight gain, is rising in middle-income countries (MICs). Taxing SSBs may help address this challenge. Systematic reviews focused on high-income countries indicate that taxing SSBs may reduce SSB consumption. Responsiveness to price changes may differ in MICs, where governments are considering the tax. To help inform their policy decisions, this review compiles evidence from MICs, assessing post-tax price increases (objective 1), changes in demand for SSBs and other products, overall and by socio-economic groups (objective 2), and effects on overweight and obesity prevalence (objective 3). We conducted a systematic review on the effectiveness of SSB taxation in MICs (1990-2016) and identified nine studies from Brazil, Ecuador, India, Mexico, Peru, and South Africa. Estimates for own-price elasticity ranged from -0.6 to -1.2, and decreases in SSB consumption ranged from 5 to 39 kilojoules per person per day given a 10% increase in SSB prices. The review found that milk is a likely substitute, and foods prepared away from home, snacks, and candy are likely complements to SSBs. A quasi-experimental study and two modeling studies also found a negative relationship between SSB prices and obesity outcomes after accounting for substitution effects. Estimates are consistent despite variation in baseline obesity prevalence and per person per day consumption of SSBs across countries studied. The review indicates that taxing SSBs will increase the prices of SSBs, especially sugary soda, in markets with few producers. Taxing SSBs will also reduce net energy intake by enough to prevent further growth in obesity prevalence, but not to reduce population weight permanently. Additional research using better survey data and stronger study designs is needed to ascertain the long-term effectiveness of an SSB tax on obesity prevalence in MICs.

Carbon and energy taxes in a small and open country

Directory of Open Access Journals (Sweden)

S. Solaymani

2017-12-01

Full Text Available Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region. Therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable general equilibrium model. Since the whole of the government revenue from these tax policies is transferred to all household and labor types through two schemes, a lump sum tax, and a labor tax, respectively, it is assumed that there is revenue neutrality in the model for the government. The findings from simulated scenarios indicate that the carbon tax policy is the more efficient policy for reducing CO2 emission, in both transferring schemes, while its impact on macroeconomic variables is almost lower than the equivalent energy tax. The carbon tax is more effective than the energy tax for Malaysia to achieve 40% carbon reduction target in comparison with its 2005 level. The carbon tax, compared to the energy tax, also leads to more decrease in consumption of fossil fuels. The carbon tax policy, in comparison with the energy tax, due to revenue recycling causes much more increase in the welfare of rural and urban households in Malaysia, especially the welfare of rural (lower income households.

A Comparison of Emission Taxes and Permit Markets for Controlling Correlated Externalities

Energy Technology Data Exchange (ETDEWEB)

Caplan, A.J. [Department of Economics, Utah State University, 3530 Old Main Hill, Logan, UT 84322-3530 (United States)

2006-08-15

This paper provides an answer to the question: Are emission taxes an efficient and self-enforcing mechanism to control correlated externality problems? By 'correlated externalities' we mean multiple pollutants that are jointly produced by a single source but cause differentiated regional and global externalities. By 'self-enforcing' we mean a mechanism that accounts for the endogeneity that exists between competing jurisdictions in the setting of environmental policy within a federation of regions. This mechanism incorporates sequential decision making among the jurisdictions and therefore determines an equilibrium based on the concept of subgame perfection. We find that, unlike joint domestic and international tradable permit markets, joint emission taxes and a hybrid scheme of permits and taxes are neither efficient nor self-enforcing.

A Comparison of Emission Taxes and Permit Markets for Controlling Correlated Externalities

International Nuclear Information System (INIS)

Caplan, A.J.

2006-01-01

This paper provides an answer to the question: Are emission taxes an efficient and self-enforcing mechanism to control correlated externality problems? By 'correlated externalities' we mean multiple pollutants that are jointly produced by a single source but cause differentiated regional and global externalities. By 'self-enforcing' we mean a mechanism that accounts for the endogeneity that exists between competing jurisdictions in the setting of environmental policy within a federation of regions. This mechanism incorporates sequential decision making among the jurisdictions and therefore determines an equilibrium based on the concept of subgame perfection. We find that, unlike joint domestic and international tradable permit markets, joint emission taxes and a hybrid scheme of permits and taxes are neither efficient nor self-enforcing

Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union

Directory of Open Access Journals (Sweden)

Irena Szarowská

2015-01-01

Full Text Available The aim of the paper is to examine effects of tax shift on economic growth and provide a direct empirical evidence in the European Union (EU. It is used the Eurostat’s definition to categorize tax burden by economic functions and implicit tax rates of consumption, labour and capital are investigated. First, paper summarizes main development of tax shift in a whole EU till 2014 and followed empirical analysis is based on annual panel data of 22 EU Member States in years 1995–2012 (time span is divided into a pre-crisis and a post-crisis period. Explanatory variables are not examined in individual regressions, but the study uses Generalized Method of Moments applied on dynamic panel data and estimations are based on Arellan-Bond estimator (1991. Results confirm positive and statistically significant impact of consumption taxes and weaker but negative effect of labour taxation on economic growth. In a post-crisis period, findings report raising labour taxes as the strongest and the only significant variable. It suggests that harmful effect of labour taxation is enlarging in a time of unfavorable economic conditions. A tax shift on capital taxation has negative but often statistically insignificant impact on economic growth.

wild and domesticated mushroom consumption in nigeria abstract

African Journals Online (AJOL)

USER

of awareness, consumption history, wild or ... 15.6% were students and 11.1% business ... 1.1. N/A. 5. 5.6. NA = Not applicable mushrooms for over 10 years; whereas 13.3% ... Consumption history of wild and cultivated mushrooms in Nigeria.

Electricity consumption forecasting in Italy using linear regression models

Energy Technology Data Exchange (ETDEWEB)

Bianco, Vincenzo; Manca, Oronzio; Nardini, Sergio [DIAM, Seconda Universita degli Studi di Napoli, Via Roma 29, 81031 Aversa (CE) (Italy)

2009-09-15

The influence of economic and demographic variables on the annual electricity consumption in Italy has been investigated with the intention to develop a long-term consumption forecasting model. The time period considered for the historical data is from 1970 to 2007. Different regression models were developed, using historical electricity consumption, gross domestic product (GDP), gross domestic product per capita (GDP per capita) and population. A first part of the paper considers the estimation of GDP, price and GDP per capita elasticities of domestic and non-domestic electricity consumption. The domestic and non-domestic short run price elasticities are found to be both approximately equal to -0.06, while long run elasticities are equal to -0.24 and -0.09, respectively. On the contrary, the elasticities of GDP and GDP per capita present higher values. In the second part of the paper, different regression models, based on co-integrated or stationary data, are presented. Different statistical tests are employed to check the validity of the proposed models. A comparison with national forecasts, based on complex econometric models, such as Markal-Time, was performed, showing that the developed regressions are congruent with the official projections, with deviations of {+-}1% for the best case and {+-}11% for the worst. These deviations are to be considered acceptable in relation to the time span taken into account. (author)

Electricity consumption forecasting in Italy using linear regression models

International Nuclear Information System (INIS)

Bianco, Vincenzo; Manca, Oronzio; Nardini, Sergio

2009-01-01

The influence of economic and demographic variables on the annual electricity consumption in Italy has been investigated with the intention to develop a long-term consumption forecasting model. The time period considered for the historical data is from 1970 to 2007. Different regression models were developed, using historical electricity consumption, gross domestic product (GDP), gross domestic product per capita (GDP per capita) and population. A first part of the paper considers the estimation of GDP, price and GDP per capita elasticities of domestic and non-domestic electricity consumption. The domestic and non-domestic short run price elasticities are found to be both approximately equal to -0.06, while long run elasticities are equal to -0.24 and -0.09, respectively. On the contrary, the elasticities of GDP and GDP per capita present higher values. In the second part of the paper, different regression models, based on co-integrated or stationary data, are presented. Different statistical tests are employed to check the validity of the proposed models. A comparison with national forecasts, based on complex econometric models, such as Markal-Time, was performed, showing that the developed regressions are congruent with the official projections, with deviations of ±1% for the best case and ±11% for the worst. These deviations are to be considered acceptable in relation to the time span taken into account. (author)

The Impact of Greening Tax Systems on Sustainable Energy Development in the Baltic States

Directory of Open Access Journals (Sweden)

Dalia Streimikiene

2018-05-01

Full Text Available The paper deals with the greening of tax systems in the European Union (EU, and reviews the achievements of the Baltic States in relation to greening their tax systems and implementing the sustainable energy development goals set by the EU’s energy policies. Environmental taxes promote sustainable energy development, as they allow internalizing the external costs of atmospheric pollution in the energy sector. Energy production and consumption are a major source classical pollutants and greenhouse gas (GHG emissions. Almost of the all EU member states (MS apply pollution taxes as the most important economic tool for mitigating the environmental impacts of various economic activities. Considering the importance of the energy sector in terms of its contributions to total atmospheric emissions in the EU, it is supposed that environmental taxes are important drivers of sustainable energy development. Environmental taxes, as the main tool for the integration of negative externalities that are related to atmospheric pollution, are imposed to create incentives for reducing fossil fuel consumption and switching to renewable energy sources or fuels that have a lower carbon content and thus cause less pollution. The paper presents a comparative assessment of the impact of environmental taxes on sustainable energy development indicators in three selected countries from the Baltic region (Lithuania, Latvia, and Estonia during the period 2005–2015, and reveals the role that the greening of tax systems has had on implementing sustainable energy development targets in the Baltic States.

IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

Directory of Open Access Journals (Sweden)

MUSTAFA ALİ SARILI

2013-05-01

Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

Globalization, tax distortions and public sector retrenchment

DEFF Research Database (Denmark)

Andersen, Torben M.; Sørensen, Allan

is strengthened by globalization, it is inferred that the marginal costs of public funds increase and a retrenchment of the public sector follows. We challenge whether these conclusions have support in a general equilibrium model featuring standard effects from open macroeconomics and trade theory. Even though...... 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......It is widely perceived that globalization is a threat to tax financed public sector activities. The argument is that public activities (public consumption and transfers) financed by income taxes distort labour markets and cause higher wages and thus a loss of competitiveness. Since this link...

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.

Minimizing fuel wood consumption through the evolution of hot ston ...

African Journals Online (AJOL)

The central objective of this paper is to minimize fuelwood consumption through evolving alternative domestic energy. Data on alternative domestic energy sources, and use fuel wood consumption during scarcity of petroleum were collected using structured questionnaires. Data on time spent to cook yam, race and beans ...

Tax Loss Utilization and Corporate Groups: A Policy Conundrum

Directory of Open Access Journals (Sweden)

Stephen R. Richardson

2013-01-01

Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

To impose a tax on energy: why and how

International Nuclear Information System (INIS)

1993-01-01

This study inspects fiscal organization applicable to energy in certain countries of OECD and approaches following topics: the reasons for which energy is taxed, the question to know if actual organizations could be used to new aims, and the level of efficiency of taxes to reach other aims that providing fiscal receipts. The study begins by a comparison between five countries of OECD where fiscal regimes, the proportioning of different energies used and the burden of pollution are different: Germany, Australia, Denmark, United states and Japan. This work displays what kind of questions the governments have to answer when they want to make new taxes on energy to act against pollution and on energy consumption

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

Welfare Effects of Tax and Price Changes and the CES-UT Utility Function

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 within a second-best general equilibrium framework. The present paper clarifies ambiguities with respect to normalisation which has led to misinterpretation of some of Dixit......'s analytical results. It proves that a marginal tax reform starting from a proportional tax system will improve social welfare if it increases the supply of labour, whatever the rule of normalisation adopted. In models which impose additive separability between consumption and leisure in household preferences...... elasticities can be derived from the parameters of the CES-UT and how it may be used for applied tax reform analysis...

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.

Is the "alcopops" tax working? Probably yes but there is a bigger picture.

Science.gov (United States)

Skov, Steven J; Chikritzhs, Tanya N; Kypri, Kypros; Miller, Peter G; Hall, Wayne D; Daube, Michael M; Moodie, A Rob

2011-07-18

The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services.

Regional energy consumption and income differences in Denmark

DEFF Research Database (Denmark)

Klinge Jacobsen, Henrik

2003-01-01

income of households grouped in income deciles and by other characteristics. The impact of environmental taxes depends on income levels in rural areas compared to income in urban areas. In Denmark, the income difference is found to be quite small, but energy consumption and, therefore, also the burden......Internationally a debate on the distributional impact of energy taxation has focused on the tax burden relative to income. The general conclusion is that taxes are regressive, but at a varying degree for different countries. This study examines the relationship between location, income, heating...... technology characteristics and the energy tax that households pay. The article aims at identifying general implications of energy taxes with respect to different impacts on population groups depending on location and income. Tax payments associated with energy use are considered relative to total disposable...

26 CFR 1.401(a)-50 - Puerto Rican trusts; election to be treated as a domestic trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Puerto Rican trusts; election to be treated as a domestic trust. 1.401(a)-50 Section 1.401(a)-50 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-50 Puerto Rican trusts...

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.

The research of domestic and foreign normative and legal regulation of risk accounting

OpenAIRE

Tetyana Korolyuk

2015-01-01

The basic approaches to normative and legal regulation of risk accounting in Ukraine and abroad are investigated in the article. While studying the national legal framework it is established that the definition of the notion «risk» is only available in the Tax Code of Ukraine, where the risk is associated with the probability of non-payment of taxes by taxpayers. Domestic accounting regulations (standards) are studied, but interpretation of the notion «risk» is not detected. The presence of i...

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.

Can targeted food taxes and subsidies improve the diet?

DEFF Research Database (Denmark)

Nordström, Leif Jonas; Thunström, Linda

2011-01-01

This paper analyses distributional effects of revenue-neutral tax reforms aimed at improving dietary quality and encouraging healthier grain consumption. Using data on household grain purchases, we analyse both the impact on dietary quality and the tax incidence among income groups of VAT reforms...... of the VAT reforms is therefore difficult to evaluate. With the exception of the lowest income group, the excise duty reforms seem to have a positive health effect across all other income groups, with increases in the intake of fibre and reductions in the intake of saturated fat, sugar and added sugar...... and the excise duty reforms appear to be progressive. The lowest income group pays less food taxes and generally faces a lower overall post-reform price level. The income group that increases its tax payments most is the one with the highest income. This is also the income group that faces the largest increase...

TRENDS IN THE DEVELOPMENT OF INDIRECT TAXES IN THE MEMBER STATES OF THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

MARIA FELICIA CHIRCULESCU

2015-10-01

Full Text Available In this paper it is showed the trends in the evolution of indirect taxes of the Member States of the European Union, using for this purpose, statistical series, because this category of taxes can be successfully used by the economic situation. As these taxes are placed on transactions, the yield of these taxes is influenced by developments in the tax bases of economic transactions volume, price and level of rates. The importance of the work is based on the fact that there are countries in the single market with different degrees of development and different living standards and fiscal policy through the transition from direct to indirect taxes. This creates a tax base budget by shifting the tax burden from operators for the whole population, consumption being heavily taxed. The consumer society is the company of the tax payer of the consumer society.

Taxing Meat: Taking Responsibility for One's Contribution to Antibiotic Resistance.

Science.gov (United States)

Giubilini, Alberto; Birkl, Patrick; Douglas, Thomas; Savulescu, Julian; Maslen, Hannah

2017-04-01

Antibiotic use in animal farming is one of the main drivers of antibiotic resistance both in animals and in humans. In this paper we propose that one feasible and fair way to address this problem is to tax animal products obtained with the use of antibiotics. We argue that such tax is supported both by (a) deontological arguments, which are based on the duty individuals have to compensate society for the antibiotic resistance to which they are contributing through consumption of animal products obtained with the use of antibiotics; and (b) a cost-benefit analysis of taxing such animal products and of using revenue from the tax to fund alternatives to use of antibiotics in animal farming. Finally, we argue that such a tax would be fair because individuals who consume animal products obtained with the use of antibiotics can be held morally responsible, i.e. blameworthy, for their contribution to antibiotic resistance, in spite of the fact that each individual contribution is imperceptible.

The economic impact of taxes on refined petroleum products in the Philippines

International Nuclear Information System (INIS)

Boyd, R.; Uri, N.D.

1993-01-01

This paper uses an aggregate modelling approach to assess the impact of taxes on refined petroleum products on the Philippine economy. The effects of removing the 48% tax on premium and regular gasoline and the 24% tax on other refined petroleum products on prices and quantities are examined. For example, the consequences of a complete elimination of refined petroleum product taxes would be an increase in output by all producing sectors of about 3.7% or about 2.65 hundred billion Philippine pesos, a rise in the consumption of goods and services by about 13.6% or 4.2 hundred billion Philippine pesos, a rise in lower tax revenue for the government of 62.4% or 2.8 hundred billion Philippine pesos. When subjected to sensitivity analyses, the results are reasonably robust. (author)

Wood-energy: success depends on the price of fossil energies and on the carbon tax level

International Nuclear Information System (INIS)

Defaye, Serge; Maindrault, Marc

2016-01-01

Illustrated by several graphs indicating the structure of fossil energy prices, the comparison between domestic fuel and wood-energy for public network exploitation, the levels of fossil prices and carbon tax for non-subsidised projects, this article analyses the development of biomass (and more particularly wood-energy), the success of which depends on the price of fossil energies and on the carbon tax level. It outlines the differences of price-building elements between fossil and renewable heat, that subsidies are necessary if reference prices are low. It discusses the influence of carbon tax level and of fossil prices. It finally identifies conditions to be met (reduction of fossil energy supply and therefore higher fossil prices, introduction of a carbon tax) to reach COP objectives

Energy Taxes as a Signaling Device: An Empirical Analysis of Consumer Preferences

International Nuclear Information System (INIS)

Ghalwash, Tarek

2004-01-01

This paper presents an econometric study dealing with household demand in Sweden. The main objective is to empirically examine the differences in consumer reaction to the introduction of, or the change, in environmental taxes. Main focus is on environmental taxes as a signaling device. The hypothesis is that the introduction of an environmental tax provides new information about the properties of the directly taxed goods. This in turn may affect consumer preferences for these goods, hence altering the consumption choice. The result from the econometric analysis shows that all goods have negative own-price elasticities, and positive income elasticities. Concerning the signalling effect of environmental taxes the results are somewhat ambiguous. The tax elasticity for energy goods used for heating seems to be significantly higher than the traditional price elasticity, whereas the opposite seems to be the case for energy goods used for transportation

Energy taxes as a signaling device: An empirical analysis of consumer preferences

International Nuclear Information System (INIS)

Ghalwash, Tarek

2007-01-01

This paper presents an econometric study dealing with household demand in Sweden. The main objective is to empirically examine the differences in consumer reaction to the introduction of, or the change, in environmental taxes. Main focus is on environmental taxes as a signaling device. The hypothesis is that the introduction of an environmental tax provides new information about the properties of the directly taxed goods. This in turn may affect consumer preferences for these goods, hence altering the consumption choice. The result from the econometric analysis shows that all goods have negative own-price elasticities, and positive income elasticities. Concerning the signalling effect of environmental taxes the results are somewhat ambiguous. The tax elasticity for energy goods used for heating seems to be significantly higher than the traditional price elasticity, whereas the opposite seems to be the case for energy goods used for transportation

Efficient use of green taxes in the CHP sector

International Nuclear Information System (INIS)

Skovsgaard Nielsen, L.; Mognesen, Martin Frank; Pade, L.L.

2007-06-01

Since 1977 green taxes have been used in the Danish power and heat sector. Green taxes principally assure an efficient, market-based reduction of pollution by reducing the energy consumption or increasing the share of renewable energy in power and heat production. This report takes its point of departure in four potential barriers which prevent a marketbased, cost-effective increase of the proportion of renewable energy in power and heat production. We primarily concentrate on three policy measures. 5. green and lessgreen taxes; 6. mandatory combined heat and power production; 7. fuel restrictions. Furthermore, we analyse a fourth characteristic in the law: 8. high transactions costs connected to the enlargement of renewable energy. The purpose of the report is to describe how the four potential barriers contradict the theoretically efficient application of green taxes in the power and heat sector. We do this: 1) by clarifying how legislation in the power and heat sector affects the extension of renewable energy; and 2) by evaluating the theoretically efficient application of green taxes in the power and heat sector in relation to legislation. (au)

Export taxes and sectoral economic growth: evidence from cotton and yarn markets in Pakistan

OpenAIRE

Hudson, Darren; Ethridge, Don

1999-01-01

Pakistan used an export tax on raw cotton from 1988-1995 in order to suppress the internal price of cotton to benefit the domestic yarn industry. An analysis was conducted to estimate the impact of this policy on both the cotton and yarn sectors. These effects were simulated using the results of a structural econometric model of these sectors of Pakistan's economy. Results indicated that the export tax had a negative impact on the growth rate in the cotton sector, while having little or no im...

Tax Havens: International Tax Avoidance and Evasion

OpenAIRE

Gravelle, Jane G.

2009-01-01

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information report...

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

OpenAIRE

Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

2014-01-01

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 o...

Concept of Tax Advising Within Tax Optimization

OpenAIRE

Svitlana Bychkova; Makarova Nadiya

2013-01-01

Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to u...

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 ...

Income tax consequences of individuals for income citizens in modern Mongolia

Directory of Open Access Journals (Sweden)

Damiran Suvdaa

2012-12-01

Full Text Available The Government of Mongolia has a policy to improve the standard of living and employment, as well as to increase employment at the macroeconomic level. In today's world, the personal income tax is an instrument of regulation of family and personal consumption, savings, employment, marriage, and population growth, as well as the redistribution of income. Over the last 20 years, the country's membership in the Organization for Economic Cooperation and Development (OECD for creation of a safe environment increase investments and carry out tax reform in order to maintain employment and financial competition. The author considers the practice of income tax in different countries and examines the practice of the personal income tax in Mongolia, identifies problem areas and suggests solutions. Also, there are assessed the objectives of the Government of Mongolia to the changes in the tax on personal income

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.

Alcohol policy and taxation in South Africa: an examination of the economic burden of alcohol tax.

Science.gov (United States)

Ataguba, John Ele-Ojo

2012-01-01

Alcohol consumption accounts for over 4% of the global burden of disease and an even higher figure in developing countries. Several policies have been proposed to curb the negative impact of alcohol misuse. Apart from South Africa, which has witnessed a rapid development in alcohol policy, such policies are poorly developed in most African countries. South Africa uses taxation as a policy lever, in line with international evidence, to reduce alcohol consumption. However, the problem of alcohol abuse still exists. The objective of this article is to present an analysis of alcohol tax incidence for the first time in South Africa. This was done for each category of alcohol tax (wines, spirits, beer and traditional brew [sorghum beer]) and for alcohol tax as a whole. The paper also uses the results to point to the areas where a greater understanding of the issues surrounding alcohol abuse needs to be developed. Data were drawn from the 2005/06 South African Income and Expenditure Survey. Reported expenditures on alcohol beverages were used to obtain the tax component paid by households. This was done under certain assumptions relating to alcohol content and the price per litre of alcohol. Per adult equivalent consumption expenditure was used as the measure of relative living standards and concentration curves and Kakwani indices to assess relative progressivity of alcohol taxes. Statistical dominance tests were also performed. Most sorghum beer and malt beer drinkers were in the poorer quintiles. The reverse was the case for wines and spirits. Overall, alcohol tax in South Africa was regressive (Kakwani index -0.353). The individual categories were found to be regressive. The most regressive tax was that on sorghum beer (Kakwani index -1.01); the least regressive was that on spirits (Kakwani index -0.09), although this was not statistically significant at conventional levels. These results were confirmed by the test of dominance. In South Africa, there has been a

Cumulative receipt of an anti-poverty tax credit for families did not impact tobacco smoking among parents.

Science.gov (United States)

Pega, Frank; Gilsanz, Paola; Kawachi, Ichiro; Wilson, Nick; Blakely, Tony

2017-04-01

The effect of anti-poverty tax credit interventions on tobacco consumption is unclear. Previous studies have estimated short-term effects, did not isolate the effects of cumulative dose of tax credits, produced conflicting results, and used methods with limited control for some time-varying confounders (e.g., those affected by prior treatment) and treatment regimen (i.e., study participants' tax credit receipt pattern over time). We estimated the longer-term, cumulative effect of New Zealand's Family Tax Credit (FTC) on tobacco consumption, using a natural experiment (administrative errors leading to exogenous variation in FTC receipt) and methods specifically for controlling confounding, reverse causation, and treatment regimen. We extracted seven waves (2002-2009) of the nationally representative Survey of Family, Income and Employment including 4404 working-age (18-65 years) parents in families. The exposure was the total numbers of years of receiving FTC. The outcomes were regular smoking and the average daily number of cigarettes usually smoked at wave 7. We estimated average treatment effects using inverse probability of treatment weighting and marginal structural modelling. Each additional year of receiving FTC affected neither the odds of regular tobacco smoking among all parents (odds ratio 1.02, 95% confidence interval 0.94-1.11), nor the number of cigarettes smoked among parents who smoked regularly (rate ratio 1.01, 95% confidence interval 0.99-1.03). We found no evidence for an association between the cumulative number of years of receiving an anti-poverty tax credit and tobacco smoking or consumption among parents. The assumptions of marginal structural modelling are quite demanding, and we therefore cannot rule out residual confounding. Nonetheless, our results suggest that tax credit programme participation will not increase tobacco consumption among poor parents, at least in this high-income country. Copyright © 2017 Elsevier Ltd. All rights

Organotin intake through fish consumption in Finland

Energy Technology Data Exchange (ETDEWEB)

Airaksinen, Riikka, E-mail: Riikka.Airaksinen@thl.fi [National Institute for Health and Welfare, Department of Environmental Health, P.O. Box 95, FI-70701 Kuopio (Finland); Rantakokko, Panu; Turunen, Anu W.; Vartiainen, Terttu [National Institute for Health and Welfare, Department of Environmental Health, P.O. Box 95, FI-70701 Kuopio (Finland); Vuorinen, Pekka J.; Lappalainen, Antti; Vihervuori, Aune [Finnish Game and Fisheries Research Institute, Helsinki (Finland); Mannio, Jaakko [Finnish Environment Institute, Helsinki (Finland); Hallikainen, Anja [Finnish Food Safety Authority Evira, Helsinki (Finland)

2010-08-15

Background: Organotin compounds (OTCs) are a large class of synthetic chemicals with widely varying properties. Due to their potential adverse health effects, their use has been restricted in many countries. Humans are exposed to OTCs mostly through fish consumption. Objectives: The aim of this study was to describe OTC exposure through fish consumption and to assess the associated potential health risks in a Finnish population. Methods: An extensive sampling of Finnish domestic fish was carried out in the Baltic Sea and freshwater areas in 2005-2007. In addition, samples of imported seafood were collected in 2008. The chemical analysis was performed in an accredited testing laboratory during 2005-2008. Average daily intake of the sum of dibutyltin (DBT), tributyltin (TBT), triphenyltin (TPhT) and dioctyltin (DOT) ({Sigma}OTCs) for the Finnish population was calculated on the basis of the measured concentrations and fish consumption rates. Results: The average daily intake of {Sigma}OTCs through fish consumption was 3.2 ng/kg bw day{sup -1}, which is 1.3% from the Tolerable Daily Intake (TDI) of 250 ng/kg bw day{sup -1} set by the European Food Safety Authority. In total, domestic wild fish accounted for 61% of the {Sigma}OTC intake, while the intake through domestic farmed fish was 4.0% and the intake through imported fish was 35%. The most important species were domestic perch and imported salmon and rainbow trout. Conclusions: The Finnish consumers are not likely to exceed the threshold level for adverse health effects due to OTC intake through fish consumption.

Organotin intake through fish consumption in Finland

International Nuclear Information System (INIS)

Airaksinen, Riikka; Rantakokko, Panu; Turunen, Anu W.; Vartiainen, Terttu; Vuorinen, Pekka J.; Lappalainen, Antti; Vihervuori, Aune; Mannio, Jaakko; Hallikainen, Anja

2010-01-01

Background: Organotin compounds (OTCs) are a large class of synthetic chemicals with widely varying properties. Due to their potential adverse health effects, their use has been restricted in many countries. Humans are exposed to OTCs mostly through fish consumption. Objectives: The aim of this study was to describe OTC exposure through fish consumption and to assess the associated potential health risks in a Finnish population. Methods: An extensive sampling of Finnish domestic fish was carried out in the Baltic Sea and freshwater areas in 2005-2007. In addition, samples of imported seafood were collected in 2008. The chemical analysis was performed in an accredited testing laboratory during 2005-2008. Average daily intake of the sum of dibutyltin (DBT), tributyltin (TBT), triphenyltin (TPhT) and dioctyltin (DOT) (ΣOTCs) for the Finnish population was calculated on the basis of the measured concentrations and fish consumption rates. Results: The average daily intake of ΣOTCs through fish consumption was 3.2 ng/kg bw day -1 , which is 1.3% from the Tolerable Daily Intake (TDI) of 250 ng/kg bw day -1 set by the European Food Safety Authority. In total, domestic wild fish accounted for 61% of the ΣOTC intake, while the intake through domestic farmed fish was 4.0% and the intake through imported fish was 35%. The most important species were domestic perch and imported salmon and rainbow trout. Conclusions: The Finnish consumers are not likely to exceed the threshold level for adverse health effects due to OTC intake through fish consumption.

Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arm's Length Principle

Directory of Open Access Journals (Sweden)

Nuraini Sari

2015-12-01

Full Text Available The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in Indonesia. There are three steps conducted in this study. First, using information provided by UK Her Majesty's Revenue and Customs (HMRC and other related articles, find methods used by Starbucks UK to minimize the tax bill. Second, find Organisation for Economic Co-Operation and Development (OECD viewpoint regarding Starbucks Corporation cases. Third, analyze how Indonesia’s transfer pricing rules will work if Starbucks UK’s cases happened in Indonesia. The results showed that there were three inter-company transactions that helped Starbucks UK to minimize the tax bill, such as coffee costs, royalty on intangible property, and interest on inter-company loans. Through a study of OECD’s BEPS action plans, it is recommended to improve the OECD Model Tax Convention including Indonesia’s domestic tax rules in order to produce a fair and transparent judgment on transfer pricing. This study concluded that by using current tax rules, although UK HMRC has been disadvantaged because transfer pricing practices done by most of multinational companies, UK HMRC still cannot prove the transfer pricing practices are not consistent with arm’s length principle. Therefore, current international tax rules need to be improved.

The dominance of indirect taxes in Estonian state budget. Summary:Kaudsete maksude dominant Eesti riigieelarve tuludes

Directory of Open Access Journals (Sweden)

Olev Raju

2013-09-01

Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. The purpose of Estonian government’s economic policy during the highest peak of crisis was to keep the budget in balance. Instead of recovering economy the taxes were arisen and costs were reduced. The results of such a policy aren’t still clear. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article

Taxing soft drinks and restricting access to vending machines to curb child obesity.

Science.gov (United States)

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

2010-05-01

One of the largest drivers of the current obesity epidemic is thought to be excessive consumption of sugar-sweetened beverages. Some have proposed vending machine restrictions and taxing soft drinks to curb children's consumption of soft drinks; to a large extent, these policies have not been evaluated empirically. We examine these policies using two nationally representative data sets and find no evidence that, as currently practiced, either is effective at reducing children's weight. We conclude by outlining changes that may increase their effectiveness, such as implementing comprehensive restrictions on access to soft drinks in schools and imposing higher tax rates than are currently in place in many jurisdictions.

VALUE-ADDED TAX AND ITS EFFICIENCY: EU–28 AND TURKEY

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Sabina Hodzic

2017-06-01

Full Text Available This paper analyses value-added tax (VAT, with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8 was recorded in Croatia in 2013. This indicates that Croatia’s value-added tax revenues as percentage of gross domestic product in the state budget were very high (12.7 in comparison to Turkey’s (9.0 in 2013. As such, VAT is one of the most important taxes in the EU-28 Member States and many countries worldwide, like Turkey. The current VAT system in EU-28 Member States and Turkey is quite complex for the growing number of businesses operating cross-border. To increase investment, competitiveness and growth, an action plan on VAT is proposed for the creation of a single VAT area. The VAT system needs to be more efficient and simpler for businesses to use.

Tax rate to maximize the revenue: Laffer curve for the Czech Republic

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Michal Karas

2012-01-01

Full Text Available The aim of this article is to model the relationship between the rate of personal income tax and the revenue it generates, and to derive a tax rate that would maximize this revenue within the Czech Republic, using methodologies described in earlier works (Hsing, 1996. This tax rate represents an upper limit. Overstepping it has negative consequences for corporate finances and government budgetary funding alike, because it undermines the workers’ motivation to work, reduces buying power, and shifts work activities in favor of gray economy. The period of interest is a time series from 1993 to 2010. Two models were devised. The basic research instrument was a second-degree polynomial regression with a logarithmic transformation of the input data. The explaining variable was the tax revenue, the explanatory variable in Model 1 was the ratio of tax revenue to personal gross annual income. Model 2 featured the ratio of tax revenue to gross domestic product. To limit model instability, all data was stated per capita, in 2010 prices. Both models are statistically significant. By comparison, it was determined that, in the period of 1994–2010, the historical tax rate was lower than the rate designed to maximize the revenue. It approached the theoretical optimum most closely in 2007, and deviated from it most severely in 1995.

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

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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.

Does More Progressive Tax Make Tax Discipline Weaker?

OpenAIRE

Tatiana Damjanovic

2005-01-01

This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

An investigation on economic growth and tax: A case study of D8 countries from 1990 to 2009

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Nahid Abedini Najafabadi

2012-10-01

Full Text Available Experiences of different countries with efficient tax systems have shown that the high share of tax resources than non-tax sources could prevent many unpleasant economical events. In other words, an efficient tax system could ensure economic system against many different risks. Tax is also a primary source for developing economy used by government. In this study, we investigate the relationship between economic growth and tax among D8 countries using panel data from 1990 to 2009. The results indicate growth domestic product is the most important factor and these governments could collect more tax as the economic figures improve. The results of our survey show that an increase of one percent on GDP will increase taxable income for about 0.0014119 percent. The tourism has more impact since an increase of one unit in tourism's income; taxable income will increase for about 10.26257 units. One the contrary to other variables, unemployment has a negative impact on taxable income.

The role of taxes in climate policy; Avgiftenes rolle i klimapolitikken

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

This report suggests how a national climate policy should be designed to most effectively contribute to reduced global CO{sub 2} emission, given that the instrument is a CO{sub 2} taxation system. The main conclusions are: (1) If equal taxes are one-sidedly levied on all sectors in one country or a group of countries, then carbon intensive industry may relocate to countries with no climate policy. An efficient national instrument must prevent this `carbon leakage`. (2) If the national climate policy aims to reduce global CO{sub 2} emissions and only few countries take climate measures, then the tax should be differentiated among sectors. (3) How large the tax on a sector should be, depends on the mobility of the object of taxation. Households and the domestic transport sector should be relatively highly taxed while the carbon intensive process industry, which would otherwise move abroad, should be less severely taxed. (4) Most OECD countries do not have CO{sub 2} taxation. Public debate in Norway has created confusion as to what are the objectives of the climate policy. If Norway wants to be a leading country in emission reduction, taxes should be the same for all. If Norway aims to reduce emissions on a level with other industrialized countries, taxes should be differentiated and measures taken to eliminate carbon leakage. At present, the Nordic countries and the Netherlands are about the only countries still using taxes to reduce CO{sub 2} emissions and there is no indication that general CO{sub 2} taxes may be introduced in the OECD countries. 43 refs., 5 figs., 1 table

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

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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.

The Factors Influencing on Consumption of Palm Cooking Oil in Indonesia

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Ermy Teti

2011-09-01

Full Text Available Cooking oil is one of the most sensitive basic needs in Indonesia. The aims of the researchare to analyze factors influencing consumption of cooking oil, the cooking oil price, and theCrude Palm Oil price in Indonesia. Using simultaneous equation model, the study show thatpalm cooking oil consumption is significantly affected by domestic palm cooking oil priceand number of population. Whilst palm cooking oil price is significantly influenced by thecooking palm oil production and the domestic Crude Palm Oil price. Finally, the domesticCrude Palm Oil is significantly affected by international Crude Palm Oil price.Keywords: consumption, cooking oil price, crude palm oil price and cooking oil

Energy sources taxes. 1989-1992 Plan

International Nuclear Information System (INIS)

Pery, J.P.

1990-12-01

Owing to the development of nuclear power industry and energy conservation, the french energy independence has well progressed since 1973. But french imports are still higher than 50 percent of energy consumption in the country and important uncertainties exist such the cost of energy supply or the risks of supply disruption. This paper describes energy fiscal policy and taxes in France and its development possibilities

A dedicated pollution tax: The motor for change

International Nuclear Information System (INIS)

Stoyke, E.; Stoyke, G.

1992-01-01

Carbon taxes coming into effect around the world are predicted to reduce greenhouse gas emissions by 1-6%. Using the punitive approach alone, such taxes will not be sufficiently effective in fighting global climate change. A dedicated pollution tax is proposed in which moderate fees on greenhouse gases and other polluting emissions are balanced by financial incentives for energy efficient retrofitting or non-polluting substitutions. These incentives will vastly accelerate conversion to energy efficient technologies by reducing payback periods to acceptable levels and will lead to a 50-80% reduction in fossil fuel consumption at a profit. Estimated environmental costs of pollutant emissions from coal and natural gas are presented, and the internalization of external costs into energy prices is discussed. Demand reduction provides more environmental benefits than scrubbing of fossil emissions, at less cost. Examples of potential lighting savings in a classroom are presented, and simple payback and savings for a variety of lighting energy efficiency measures are tabulated. The effects of different pollution tax levels on Alberta's coal fired electricity generation are tabulated. 5 refs., 6 figs., 4 tabs

The price sensitivity of cigarette consumption in Bangladesh: evidence from the International Tobacco Control (ITC) Bangladesh Wave 1 (2009) and Wave 2 (2010) Surveys.

Science.gov (United States)

Nargis, Nigar; Ruthbah, Ummul H; Hussain, A K M Ghulam; Fong, Geoffrey T; Huq, Iftekharul; Ashiquzzaman, S M

2014-03-01

In Bangladesh, the average excise tax on cigarettes accounted for just 38% of the average retail price of cigarettes in 2009, and 45% in 2010. Both these rates are well below the WHO recommended share of 70% of the retail price at a minimum. There is thus ample room for raising taxes on cigarettes in Bangladesh. The objective of the present work was therefore to estimate the price elasticity of demand for cigarettes and the effect of tax increases on the consumption of cigarettes and on tax revenue in Bangladesh. Based on data from Wave 1 (2009) and Wave 2 (2010) of the International Tobacco Control Bangladesh Survey, we estimated the overall impact of a price change on cigarette demand using a two-part model. The total price elasticity of cigarettes was measured by the sum of the elasticity of smoking prevalence and the elasticity of average daily consumption conditional on smoking participation. The price elasticity estimates were used in a simulation model to predict changes in cigarette consumption and tax revenue from tax and price increases. The total price elasticity of demand for cigarettes was estimated at -0.49. The elasticity of smoking prevalence accounted for 59% of the total price elasticity. The price elasticity of cigarette consumption is higher for people belonging to lower socioeconomic status. Increases in taxes would result in a significant reduction in cigarette consumption while increasing tax revenue. Raising cigarette prices through increased taxation could lead to a win-win-win situation in Bangladesh: it would reduce cigarette consumption, increase tobacco tax revenue and potentially decrease socioeconomic inequities.

Reconciling Global Financial Reporting With Domestic Taxation