WorldWideScience

Sample records for industry green taxes

  1. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    2005-01-01

    Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...

  2. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp

    2003-01-01

    welfare effects. For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. For moderate policy targets, a subsidy will be superior (inferior) if the initial situation features a large (small) share of dirty output. These findings have implications for policies......Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets the green sector may be subsidised or the dirty sector be taxed. This paper shows that in a monopolistic competition setting the two policy instruments have different...... such as the Californian Zero Emission Bill or the EU Action Plan for Renewable Energy Sources....

  3. Green taxes by doubling energy levies

    International Nuclear Information System (INIS)

    De Vos, R.

    1998-01-01

    An overview is given of green taxes, levies and investment facilities in the Netherlands. Also, attention is paid to the main issues in the Third Dutch National Environmental Plan (NMP3). Energy levies are imported for the Dutch government to shift taxes on labor further towards taxes on pollution. However, the proposed doubling of the energy levies meets strong opposition from industry and businesses. 2 fig., 3 tabs

  4. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  5. Designing Green Taxes in a Political Context: From Optimal to Feasible Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    2003-01-01

    How should green taxation be designed? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes directed at industry. If green tax schemes can ...... financial resources within industry and thus create winners and losers. Still, we demonstrate how green taxation can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry....

  6. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show......Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  7. On cost benefit rules for green taxes

    International Nuclear Information System (INIS)

    Aronsson, T.

    1999-01-01

    This paper concerns the welfare effects of a green tax reform in a dynamic general equilibrium model with preexisting taxes on labor income and capital income. In comparison with previous studies on green taxes in dynamic models, which have focused their main attention on long run effects of such reforms, I derive cost benefit rules for a change in the tax mix by using the properties of the value function in optimal control theory. This enables me to relate the welfare effect of a change in the tax mic to responses in employment, the capital stock, (flow) emissions and the stock of pollution along the whole general equilibrium path. Another contribution of the paper is to examine under what conditions an emission tax, which is set permanently below the marginal damage of pollution, is welfare superior to an emission tax path that fully internalizes the external effect. 22 refs

  8. Green industrial policy

    OpenAIRE

    Dani Rodrik

    2014-01-01

    Green growth requires green technologies: production techniques that economize on exhaustible resources and emit fewer greenhouse gases. The availability of green technologies both lowers social costs in the transition to a green growth path and helps achieve a satisfactory rate of material progress under that path. The theoretical case in favour of using industrial policy to facilitate green growth is quite strong. Economists’ traditional scepticism on industrial policy is grounded instead o...

  9. Designing Green Taxes in a Political Context: From Optimal to Feasible Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    2003-01-01

    How should green taxation be designed? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes directed at industry. If green tax schemes can...... be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous. This means that reimbursement will redistribute...... financial resources within industry and thus create winners and losers. Still, we demonstrate how green taxation can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry....

  10. Governance by Green Taxes: Making Pollution Prevention Pay

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    a comparative study of the water policies of Denmark, France, Germany and the Netherlands, he shows how, in contrast to administrative regulation, green taxes have made pollution prevention pay and promoted the "ecological modernization" of industry. He goes on, however, to challenge the prevailing orthodoxy...

  11. Optimal green tax reforms yielding double dividend

    International Nuclear Information System (INIS)

    Fernandez, Esther; Perez, Rafaela; Ruiz, Jesus

    2011-01-01

    In an stylized endogenous growth economy with a negative externality created by CO2 emissions and in which abatement activities are made by private firms, we find a wide range of dynamically feasible green tax reforms yielding the double dividend without any need to assume a complex production structure or tax system, or a variety of externalities in production. As a remarkable finding, we obtain certain scenarios in which increasing the emissions tax up to the Pigouvian level and removing completely the income tax is dynamically feasible and, also, it is the second-best reform. Hence, as a difference to previous literature, in these scenarios the first-best tax mix is implementable, allowing for the elimination of both environmental and non-environmental inefficiencies. Our result arises because of the consideration of public debt issuing and the management of the government budget balance with an intertemporal perspective. The result is obtained for an intermediate range of environmental bearing in preferences, the valid range being contingent on the pre-existing income tax rate. The type of tax reform that we propose could also be implemented for different energy taxes. - Highlights: → We use an endogenous growth model with a negative externality from CO2 emissions. → Abatement activities are made by private firms to reduce payment of emissions taxes. → We find dynamically feasible green tax reforms yielding the double dividend result. → Our result arises thanks to the inclusion of public debt issuing as a financing device. → The type of tax reform proposed can be implemented for other energy taxes.

  12. Designing Green Taxes in a Political Context: From Optimal to Feasible Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    2001-01-01

    . This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  13. Designing green taxes in a political context: From optimal to feasible environmental regulation

    International Nuclear Information System (INIS)

    Daugbjerg, C.; Tinggaard Svendsen, G.

    2001-01-01

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous. This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation demonstrates that relatively high tax levels can be implemented if an equal relationship between the tax object and the object determining the level of refunds exists throughout the sector. This means that revenues can be reimbursed without creating redistribution within producer communities. (au)

  14. Designing green taxes in a political context: From optimal to feasible environmental regulation

    Energy Technology Data Exchange (ETDEWEB)

    Daugbjerg, C; Tinggaard Svendsen, G

    2001-07-01

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous. This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation demonstrates that relatively high tax levels can be implemented if an equal relationship between the tax object and the object determining the level of refunds exists throughout the sector. This means that revenues can be reimbursed without creating redistribution within producer communities. (au)

  15. Tax responses in platform industries

    DEFF Research Database (Denmark)

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

    2010-01-01

    that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show......Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  16. Industrial Foundations in the Tax System

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    This paper attempts to place industrial foundations (IFs in the following; similar to trusts) in the tax system. An industrial foundation is a private foundation that holds a voting majority in a joint stock corporation. These IFs are probably more prevalent in Denmark than in any other country......? The paper explores the implications of treating IFs as high‐income earners (wealthy individuals) and draws the conclusion that in the current system, IFs are very leniently taxed relative to that benchmark. Lenient tax treatment relative to the norm is regularly interpreted as tax expenditures; the usual...

  17. Evaluation of the effects of green taxes in the Nordic countries. Results and method question

    International Nuclear Information System (INIS)

    Skou Andersen, M.; Dengsoee, N.; Branth Pedersen, A.

    2000-01-01

    measurable effects. The explanations for the marked effects in Danish industry are partly fuel switch away from coal, partly the recycling of tax revenue for energy efficiency investments. With regard to the pesticide taxes substantial reforms of tax bases and tax levels have been implemented in the mid-1990's and therefore they cannot be evaluated ex-post yet. However, the occurrence in several countries of pesticide hoarding among farmers in response to tax increases seems to indicate that price sensitivity is not trivial. The present report also presents an assessment of the different methodologies employed for the evaluations of green taxes. With regard to the economic models, some fundamental assumptions, which constrain the possibilities for an assessment of the dynamic efficiency of the green taxes, are pointed out. It seems particularly problematic that the models not sufficiently can handle technological innovations and developments, and that the models assume full economic rationality among the target groups also in advance of the introduction of the green taxes. The report reviews advantages and disadvantages of some other evaluation methods, known primarily from political science and sociology. It is pointed out that different methods may be needed to be combined in order to analyse the effects of the green taxes. It is also pointed out that comprehensive panel data bases, with dissaggregated data at actor level, can be expected to provide the best basis for an assessment of the effect of green taxes. (au)

  18. Green taxes, blue taxes: A comparative study of the use of fiscal policy to promote environmental quality

    International Nuclear Information System (INIS)

    Shaw, C.L.

    1991-01-01

    Central governments are facing increasingly stringent demands to lead the clean-up of public resources. Historically, governments have chosen legislation and regulation to address these concerns and achieved mixed results, but another tool of public policy holds significant promise and is gaining ground in the policy debate: 'green' taxes. The potential of a tax system is to mitigate environmental externalities is explored. The theory of pollution tax is reviewed and a comparison of two country cases where taxes have been designed explicitly to reduce industrial effluents and improve the quality of fresh water resources is presented. If structures to approximate social costs are federally mandated and regionally implemented, a comprehensive tax system can constitute an integral part of an effective response to private spoliation of the commons. (author). 17 refs, 2 figs, 4 tabs

  19. R and D Policies, Carbon Tax and Green Paradox

    International Nuclear Information System (INIS)

    Bermudez Neubauer, Mauricio; Grimaud, Andre; Rouge, Luc

    2016-01-01

    We study an economy in which a final good is produced by two sectors. One uses a non-renewable and polluting resource, the other a renewable and clean resource. A specific type of research is associated with each sector. The public authorities levy a carbon tax and simultaneously subsidise both research sectors. We study the impact of such a policy scheme on the rate of resource extraction and emissions. In the clean sector, the research subsidy and the carbon tax have opposite effects. If the tax creates a green paradox, the subsidy moderates it; if the tax slows resource extraction, then the subsidy generates a green paradox

  20. Can French environmental taxes really turn into green taxes? Current status and conditions of acceptability

    International Nuclear Information System (INIS)

    Chiroleu-Assouline, Mireille

    2015-01-01

    French environmental taxes are not really ecologically oriented. Their main aim is to raise revenues. Clear signs of this inappropriate direction are given by the large share of the energy taxes and by the low level of most tax rates, which for the most part, are only implicit tax rates on the polluting goods. An ecological tax reform would imply a global green tax shift with tax rates proportionate to the marginal damages. The success and the acceptation of such a reform by the taxpayers rely on the chosen recycling mechanism for the tax revenues, on government's efforts in information and pedagogy, on transparency about the policy choices but also, somehow paradoxically, on audacity of actions. Initially published in 'Revue de l'OFCE', No. 139

  1. Green gold. 15 tax proposals for a green and innovative economy

    International Nuclear Information System (INIS)

    Van Engelen, D.; Wit, R.; Blaauw, K.; Winckers, J.

    2010-06-01

    This publication contains 15 proposals for green taxes in the Dutch economy. The benefit of these 15 proposals is over 11 billion euros per year and leads to a reduction of CO2 emissions of at least 12.5 megatons per year. Greening taxes involves a budget neutral shift from taxing labor and profits to taxing environmental pollution and the depletion of natural resources. The proposals reward businesses and citizens which invest in the development and application of innovative green solutions. This leads to an improvement of climate, environment and nature as well as the competitiveness of the Dutch economy. [nl

  2. 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)

  3. Greening of Danish Industry

    DEFF Research Database (Denmark)

    Remmen, Arne

    2002-01-01

    The article outlines the major changes in the discourse on cleaner technology and on pollution prevention, together with policy instuments applied in the Danish industry.......The article outlines the major changes in the discourse on cleaner technology and on pollution prevention, together with policy instuments applied in the Danish industry....

  4. Tax and green transport plans: a survey of UK experience

    International Nuclear Information System (INIS)

    Potter, S.; Smith, M.; Rye, T.

    1999-01-01

    The widespread adoption of Green Transport Plans (GTPs) by employer has become an important aim of the UK government transport policy as it tries to find ways of reducing transport demand. However, the tax treatment of employee benefits that form part of many GTPs has been identified by the government and others as a potential barrier to their adoption. Based on telephone interviews with employers and meetings with tax and transport experts, this paper confirms this perception. It also explains precisely how tax forms a barrier to GTP implementation, reviews the approaches taken to this problem in three other countries and makes outline proposals for reform and further research. (Author)

  5. Areas of improvement of tax adjustment of industrial enterprises

    Directory of Open Access Journals (Sweden)

    Abramova Olha

    2016-03-01

    Full Text Available This article summarizes the scientific approaches and practical experience in theoretical and institutional framework of fiscal management industry. The basic problems in the fiscal management system, the tax regulation methods of large taxpayers are shown. Opportunity is grounded to stimulate the enterprises activity in the directions of tax rates differentiation, tax exemptions and tax credit.

  6. Green tax reform, marginal revenue of wage income taxes, and the wage curve. A brief note

    International Nuclear Information System (INIS)

    Ziesemer, T.

    2002-01-01

    It has been shown elsewhere (Schneider, 1997) that the success of a green tax reform depends crucially on a small slope of the wage curve of an efficiency wage model in which production occurs using a second factor E, energy or emissions. Also elsewhere (Scholz, 1998) it was revealed that there is a second necessary condition that the marginal revenue of the wage income tax is negative. In this note we show that (1) these two conditions are not independent, but rather depend both on the slope of the wage curve; and (2) if Schneider's condition of a sufficiently flat wage curve is fulfilled, marginal revenue of wage income taxes must be negative. By implication, both the green tax reform and the sign of the marginal revenue of wage income taxes depend on the slope of the wage curve which allows to distinguish three cases of a tax reform: (a) a double dividend for a very small slope of the wage curve (Schneider's case); (b) failure of unemployment reduction (Scholz' case) for a very steep wage curve; (c) failure of emission reduction for an intermediate case of a wage curve slope

  7. Industry fights energy tax; UK Negotiates agreement

    International Nuclear Information System (INIS)

    Roberts, M.

    1996-01-01

    Europe''s energy-intensive industries have banded together to attack the European Commission''s latest proposal for a carbon-energy tax. Instead of passing a new directive--which the commission has been trying to do for five years--it now wants to expand existing duties on mineral oils to cover coal, natural gas, and electricity. The commission also aims to increase the mineral oil duties. Energy-intensive industries--including producers of chemicals, cars, cement, lime, iron, steel, and other metals--say the plans would destroy their competitiveness. They say they are improving energy efficiency voluntarily and urge the commission to focus on liberalizing Europe''s gas and electricity markets, which would reduce prices

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

    Energy Technology Data Exchange (ETDEWEB)

    Dyck-Madsen, S.

    2000-12-01

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

  9. Green taxes and uncertain timing of technological change

    International Nuclear Information System (INIS)

    Aronsson, T.

    2001-01-01

    This paper concerns the role of environmental taxation in a model with endogenous technological change, where the latter implies that natural inputs become more productive. The timing of technological change is, in turn, uncertain and the likelihood of discovering the new technology is related to the amount of resources spent on R and D. The analysis is based on a dynamic general equilibrium model. One purpose of the paper is to design a policy so as to internalize the external effects arising from pollution and R and D. Another is to develop cost benefit rules for green tax reforms, when the initial equilibrium is suboptimal

  10. A New Tax System For Romanian Tourism Industry?

    Directory of Open Access Journals (Sweden)

    Traian-Ovidiu Calotă

    2014-07-01

    Full Text Available The enterprises from tourism industry may apply till the end of 2014 year one of two tax systems as follow: (i either tax on income system – quota of 3% applied to taxable income if the income’s value is less than 65.000 euro; (ii either tax on profit system for all other enterprises. The tax authorities intend to apply a 3rd system named “specific tax on certain activities”. We chose to analyze this new tax system for the listed bellow three main reasons: (i any enterprise – subject of paying tax on income or tax on profit – must analyze at the end of 2014 the new conditions mentioned by law in order to decide which tax system would be applied for the future period; (ii for the activities distinctly mentioned in CAEN Code, e.g. hotels restaurant’ and bar’s activities, the tax amount is no longer computed based on profit or income , but – instead – tax amount is computed based on several factors such as: the number of beds from hotel or the surface of restaurant.

  11. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues related to planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to the nature and particular features of their operation.

  12. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues relatedto planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to thenature and particular features of their operation.

  13. The impact of resource tax reform on China's coal industry

    International Nuclear Information System (INIS)

    Liu, Huihui; Chen, ZhanMing; Wang, Jianliang; Fan, Jihong

    2017-01-01

    Contributing to approximately two-thirds of primary energy consumption, coal usage is the focus of China's energy policies. To regulate the resource taxation system and reduce the burden of coal enterprises, the Chinese government launched a reform of its resource tax system in 2014 for coal, introducing the ad valorem system to replace the volume-based system that had been in place for the preceding thirty years. To assess the impact of the tax reform, this paper constructs two-stage dynamic game models by taking the coal and coal-fired power industries as the players. The market situations of shortage and oversupply are investigated separately. Empirical data are collected to estimate the model parameters for numerical simulations. The model results suggest that the tax reform will reduce both coal prices and the coal industry profitability if the tax levied on each ton of coal is maintained at the same level as before the reform, regardless of whether the market is in a shortage or an oversupply situation. However, the increased buyer's power will amplify the effect of the tax reform. The numerical simulations also provide an estimation of the tax rate of the ad valorem system that maintains the profit of the coal industry. Considering the demand and supply situations in China's coal market, policy recommendations are provided to guide further reform of China's resource tax system. - Highlights: • The paper examines the influence of resource tax reform on China's coal industry. • We construct two-stage game models between coal and coal-fired power industries. • Market situations of shortage and oversupply are studied in two taxation systems. • Coal price will decrease if maintaining the tax levied on each ton of coal the same. • To achieve the reform objective, the ad valorem tax rate should not be set too high.

  14. Calculation of three proposals in the framework of the Green Tax Battle

    International Nuclear Information System (INIS)

    Schroten, A.

    2011-09-01

    In the Green Tax Battle a team of professors, a team of professional accountants and a team of social and environmental organizations compete with each other to present the most effective and innovative proposal for a further greening of the tax system in the Netherlands. The emphasis is on commuter traffic. [nl

  15. The green treasure. Fifteen tax proposals for the environment and innovation

    International Nuclear Information System (INIS)

    Wit, R.; De Vries, J.

    2006-10-01

    The Dutch environmental organization 'Natuur en Milieu' (Nature and the Environment) proposes new taxes to protect and improve the environment by means of innovative means. The proposals can be subdivided over (1) taxes from which both the environment and the Dutch National Treasury will profit; (2) taxes that support the environment and are neutral for the treasury; and (3) stimulation of greening of taxes in a European context [nl

  16. The Ralph review - tax reform and the Australian gas industry

    International Nuclear Information System (INIS)

    Horden, P.; Kellock, I.

    1999-01-01

    The impact of the Federal Government's tax reform package on the Australian gas industry will be generally negative, particularly in terms of infrastructure investment, according to Pricewaterhouse Coopers' Peter Hordern and Ian Kellock. This article examines the critical aspects of the package. Overall, the impact of the tax reform package (consisting of the Ralph committee's report and the Government's initial response) on the Australian gas industry would appear to be negative. The removal of accelerated depreciation and the potential for severe limitations on leasing arrangements is particularly bad news. While the proposed reduction in the company tax rate may appear positive, this is unlikely to provide significant benefit to the industry. The reality is existing gas infrastructure investors are generally in tax losses and will derive no immediate benefit from the rate change. For new investors, the reduction in rate will not offset the loss of accelerated depreciation deductions

  17. Union Women, the Tobacco Industry, and Excise Taxes

    Science.gov (United States)

    Balbach, Edith D.; Campbell, Richard B.

    2009-01-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry’s example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry–CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW’s opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry. PMID:19591750

  18. Time to settle the tax issue for the resource industry

    International Nuclear Information System (INIS)

    Mintz, J.M.

    2001-01-01

    This report presented a brief comment on policy issues concerning taxes imposed on the resource industry. It was suggested that if the resource industry in Canada is to remain competitive beyond the current boom, the federal government should provide a more stable tax environment for investment in the longer run. With the current internationally competitive tax rates and high neutrality among energy sectors, there is presently a unique opportunity to settle this issue and to improve the tax system as a whole. It was suggested that the federal corporate income tax rate on resource profits should be reduced from 28 per cent to 21 per cent as it is in other sectors. It was also suggested that the resource allowance should be replaced with deductibility for resource royalties as payment for the cost of using provincially owned resources. This report also described other changes that could be implemented to improve the tax system and to enhance the competitiveness of the resource sector. It was noted that the changes could result in a single corporate income tax rate on all industrial activities by 2005

  19. Mobilising public opinion for the tobacco industry: the Consumer Tax Alliance and excise taxes.

    Science.gov (United States)

    Campbell, R; Balbach, E D

    2008-10-01

    Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an organisation that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public's reasonable expectations for transparency in the policy-making process. To examine the formation and activities of the Consumer Tax Alliance as a "hybrid" form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate countermeasures. Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labour and middle-class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry's role in its formation. It is important to understand the dynamic by which trusted organisations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behaviour so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate countermeasures.

  20. Tax incentives to promote green electricity. An overview of EU-27 countries

    International Nuclear Information System (INIS)

    Cansino, Jose M.; Pablo-Romero, Maria del P.; Roman, Rocio; Yniguez, Rocio

    2010-01-01

    This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development. (author)

  1. Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes

    Science.gov (United States)

    Campbell, Richard; Balbach, Edith D.

    2009-01-01

    Background Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public’s reasonable expectations for transparency in the policy making process. Aim To examine the formation and activities of the Consumer Tax Alliance as a “hybrid” form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate counter measures. Methods Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. Results The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labor and middle class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry’s role in its formation. Conclusion It is important to understand the dynamic by which trusted organizations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behavior so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate counter measures. What this paper adds The tobacco industry’s political strategies for utilizing third party efforts to contest cigarette excise tax increases have not been extensively studied. While there has been some attention to industry sponsorship of third parties, the

  2. Greening textile industry in Vietnam

    NARCIS (Netherlands)

    Nguyen Thi Phuong, L.

    2011-01-01

    The textile and garment industry has made a remarkable contribution to the economic development of Vietnam and employs currently a large labor force of 2.5 million people.However, the textile industry is also seen as a most polluting and unsustainable industry due to the use of

  3. An evaluation of the impact of green taxes in the Nordic countries

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Pedersen, A. B.

    The purpose of this report is to summarise the evaluations and studies of green taxes, that have been conducted in the Nordic countries and to discuss some of the methodological problems associated with these types of analyses...

  4. Green taxes: economic theory and empirical evidence from Scandinavia

    International Nuclear Information System (INIS)

    Braennlund, Runar; Gren, Ing-Marie

    1999-01-01

    The prospect of simultaneously achieving a 'greener' environment, increased tax revenues and lower levels of unemployment has made ecological taxes an increasingly popular proposition. This volume examines the possibility of ecological tax reform in the Nordic countries of Denmark, Norway and Sweden. (Author)

  5. Social and political barriers to green tax reform. The case of CO{sub 2} taxes in Norway

    Energy Technology Data Exchange (ETDEWEB)

    Kasa, Sjur

    1999-06-29

    This paper presents the story of several attempts to tax Norwegian mainland emission intensive industries during the 1990s. These industries, mainly made up of aluminium and ferro-alloy producers located in the Norwegian countryside and a series of planned gas powered power stations along the coast, have enjoyed full exemption form CO{sub 2} taxes during a period in which relatively high CO{sub 2} taxes have been imposed on Norwegian consumers and some other industries. The various sources of the emission intensive industries are explored, included their ability to amass broad support for ``pro-industrial`` social norms among politicians, media and the bureaucracy. Theoretically these capabilities are described in terms of the policy network approach developed in British political science. 34 refs.

  6. The effect of a carbon Tax on Australian industry

    International Nuclear Information System (INIS)

    Bartels, R.

    1992-01-01

    The Commonwealth Government has adopted an interim planning target of stabilizing emissions of carbon dioxide, methane and nitrous oxide based on 1988 levels, by the year 2000, and reducing these emissions by 20% by the year 2005. The Government also agreed that Australia will not adopt measures which would damage Australia's competitiveness, in the absence of similar action by major greenhouse gas producing countries. This paper reports on a study, carried out by London Economics, which assesses the impact of a carbon tax on the international competitiveness of energy-intensive australian industries. A special feature of the study is that analysis is done at a disaggregated level using information on all major world plant in each of the industries. The study finds that a tax imposed to meet the Toronto target would virtually wipe out australian steel and aluminium industries and have a severe impact on the coal industry. 1 fig., 1 tab

  7. 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.

  8. The state tax regulation in the oil and gas industry

    Directory of Open Access Journals (Sweden)

    E. I. Cherkasova

    2018-01-01

    Full Text Available Russian tax laws in petrochemical complex generally has a fiscal orientation now. The current system of taxation in the oil industry has the biggest tax burden in the world, amount of oil and gas revenues was more then 43-51% of all budget revenues over past decades, remaining its main source. Generally, there were changes in the ratios of incomes in the forms of export customs duty and tax on the extraction of minerals. State policy in the field of resource payments affects the entire industry, influencing the structure of oil and oil supplies on internal and external markets and realization of the programs for modernization and development in priority areas. Changes of structure of national production, increasing the contribution of agriculture, IT sphere and other branches to aggregate national product should be reflected in the revision of the tax burden on the industries, associated with the extraction and processing of minerals. It is necessary to reduce the fiscal direction of tax regulation in petrochemical sector with a simultaneous increasing the role of tools that stimulate modernization and updating of equipment, implementation of new processes and technologies, the maximum use of process-deepening processes as well as the development of deposits with severe production conditions. In the near future, it is planned to introduce new changes in taxation in field of oil production and refining - introduction of benefits for oil production in new fields or fields with difficult production conditions or poor quality of oil and introduction of a tax on additional income..

  9. On the Role of Green Taxes in Social Accounting

    International Nuclear Information System (INIS)

    Backlund, K.

    2003-01-01

    This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (1) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (2) whether these taxes provide close enough approximations of the correct Pigouvian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital

  10. 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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2011-04-15

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

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

    International Nuclear Information System (INIS)

    Edenhofer, Ottmar; Kalkuhl, Matthias

    2011-01-01

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

  13. Energy taxes and industrial competitiveness: the case of Italian carbon tax

    International Nuclear Information System (INIS)

    Bardazzi, Rossella; Pazienza, Maria Grazia

    2005-01-01

    An international debate on which economic instrument should be used to reduce pollutant emissions has begun since the nineties when the awareness of climatic risks aroused and first attempts to introduce a European carbon tax were made. Although this project failed, several national programmes of carbon/energy taxes have been developed with a common concern for industrial competitiveness of energy and/or carbon-intensive firms. Therefore, double dividend schemes have been applied to reduce existing distorsive taxes while introducing a higher burden on energy products. This paper reviews the most important European case studies and analyses the effects of the introduction of a carbon tax in Italy on energy expenditure and economic profitability of Italian manufacturing enterprises. This tax has been introduced in 1998 and should have progressively increased up to the final tax rates in 2005. However, this process halted in the year 2000 - as the world energy prices increased - and the ultimate rates have never been applied. Nonetheless, our analysis offers relevant insights both because energy excises are a major instrument in environmental policy and because industrial activities affected by energy taxes will also be affected by the tradable permits scheme recently adopted by the European Union. The study is performed with a micro simulation model to simulate changes, in energy excises and the associated reduction of social contributions to achieve the double dividends. Existing empirical analyses have usually been carried out at aggregate or sectoral level, but the effects on costs both of carbon tax and of compensative measures differ at the firm level, thus it is significant to study the impact on economic profitability on individual units of analysis. The data show that energy expenditure as a component of intermediate costs varies by economic activity as well as the energy mix used in the production process, thus suggesting possible competitiveness problems

  14. Determinant factors of industrial symbiosis: greening Pasir Gudang industrial park

    International Nuclear Information System (INIS)

    Teh, B T; Ho, C S; Chau, L W; Matsuoka, Y; Gomi, K

    2014-01-01

    Green industry has been identified as an important element in attaining greater sustainability. It calls for harmonizing robust economic growth with environment protection. Industries, particularly in developing and transitional nations such as Malaysia, are in need of a reform. Many experts and international organizations suggest the concept of industrial symbiosis. Mainly, there are successful cases of industrial symbiosis practices around the world. However, there are numerous cases of failure too. As industrial symbiosis is an emerging new approach, with a short history of two decades, a lot of researches are generally focused on narrow context and technical details. There is a lack of concerted efforts to look into the drivers and barriers of industrial symbiosis across different cases. This paper aims to examine the factors influencing the development of industrial symbiosis from various countries to supports such networks to evolve in Pasir Gudang. The findings show institution, law and regulation, finance, awareness and capacity building, technology, research and development, information, collaboration, market, geography proximity, environmental issues and industry structure affect the formation of industrial symbiosis

  15. Determinant factors of industrial symbiosis: greening Pasir Gudang industrial park

    Science.gov (United States)

    Teh, B. T.; Ho, C. S.; Matsuoka, Y.; Chau, L. W.; Gomi, K.

    2014-02-01

    Green industry has been identified as an important element in attaining greater sustainability. It calls for harmonizing robust economic growth with environment protection. Industries, particularly in developing and transitional nations such as Malaysia, are in need of a reform. Many experts and international organizations suggest the concept of industrial symbiosis. Mainly, there are successful cases of industrial symbiosis practices around the world. However, there are numerous cases of failure too. As industrial symbiosis is an emerging new approach, with a short history of two decades, a lot of researches are generally focused on narrow context and technical details. There is a lack of concerted efforts to look into the drivers and barriers of industrial symbiosis across different cases. This paper aims to examine the factors influencing the development of industrial symbiosis from various countries to supports such networks to evolve in Pasir Gudang. The findings show institution, law and regulation, finance, awareness and capacity building, technology, research and development, information, collaboration, market, geography proximity, environmental issues and industry structure affect the formation of industrial symbiosis.

  16. Taxation, pollution, unemployment and growth: Could there be a 'triple dividend' from a green tax reform?

    International Nuclear Information System (INIS)

    Birch Soerensen, P.; Haagen Pedersen, L.; Nielsen, S.B.

    1994-01-01

    The paper develops a model of endogenous economic growth, where sustainable growth is driven by private capital accumulation and productive government spending on education and pollution abatement. The economy is distorted by pollution externalitities in production and consumption; by taxes and transfers, and by union monopoly power creating involuntary unemployment. within this framework we analyse the effects of various 'green' tax policies on pollution, unemployment, growth, and consumer welfare. Among other things, we highlight the differences between pollution taxes which are levied for general revenue purposes and pollution taxes which are 'earmarked' for financing expenditures on pollution abatement. We also investigate the effects of a switch in the policy regime from quantity control of pollution combined with 'grandfathering' of pollution rights to regulation via emission charges. We find that such a regime shift has the potential to raise employment, growth and welfare without damaging the environment, because emission charges improve the efficiency of the tax system by serving as an indirect method of taxing away pure profits. (au) 13 refs

  17. Law guide for photovoltaic installations: Array installation; Connecting the grid; Financing; The new legal regime implemented in 2011; Is green taxing still so green?; Which judge will bring the light?: Reactions of actors

    International Nuclear Information System (INIS)

    Ferracci, Vanina; Vandervorst, Alain; Tixier, Jean-Luc; Barthelemy, Christophe; Cloche-Dubois, Celine; Tenailleau, Francois; Rubio, Aurore-Emmanuelle; Pechamat, Olivier; Gandet, Stephanie; Deharbe, David; Rousset, Alain; Boedec, Morgan; Joffre, Andre; Blosseville, Thomas; Meunier, Stephane; Maincent, Guillaume

    2011-01-01

    The authors discuss legal issues and aspects regarding photovoltaic installations in France: the array installation (constraints related to urban planning: rules, authorizations and competencies when setting up on the ground or on buildings, urban taxes, estate issues), the connection to the grid, the financing (electricity prices, partnership contract), the new legal regime implemented in 2011, the question whether green taxing is still sufficiently attractive, the dispute about the mandatory purchase mechanism, and the attitude of the different actors (notably local communities, and industries) in front of the decrease of purchase prices

  18. Green paper with green electricity? Greening strategies of Nordic pulp and paper industry

    International Nuclear Information System (INIS)

    Luukkanen, Jyrki

    2003-01-01

    The article studies the opinions of paper producers in Finland and Norway and Finnish power producers about the eco-labelling of electricity and its possible effects on pulp and paper industry. The point of departure in the study is how large industrial consumers mediate concerns of environmental issues to the producers. Based on interviews of environmental, energy/power and marketing sector representatives of the companies the article analyses different views related to the criteria of green labelling, green electricity and papermaking, energy sources as image sources, environmental image of papermaking and the threats and opportunities the companies face in the changing international context. The analysis of the interviews is contextualised in the endogenous market based regulation framework of electricity market regulation

  19. 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.

  20. 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

  1. U.S. Btu tax plan revised; industry wary of results

    International Nuclear Information System (INIS)

    Crow, P.

    1993-01-01

    The Clinton administration has changed its U.S. energy tax proposal to remove some objection voiced by industry and consumers. The Treasury Department's revised plan will still tax oil products at double the rate of other types of energy except for home heating oil, which now is to be taxed at the lower rate for natural gas. Of major importance to California producers, the revision will not tax natural gas used in enhanced recovery for heavy oil. This paper describes exemptions; effects on natural gas; the credibility gap; inhibition of gas market recovery; tax on NGL; and forecasting the future

  2. Use green taxes and market instruments to reduce greenhouse gas emissions

    International Nuclear Information System (INIS)

    Hodgson, G.; Rheaume, G.; Coad, L.

    2008-01-01

    This briefing is part of the Conference Board of Canada's CanCompete program, which was designed to help leading decision makers advance Canada on a path of national competitiveness. Many members of the scientific community have concluded that anthropogenic greenhouse gas (GHG) emissions are responsible for the current pace of global warming. It is widely believed that the changing climate will have a negative impact on the economy and the environment. This briefing considered a set of reforms to the Canadian tax system designed to ensure sustainable growth within a changing climate. The briefing was prepared in response to an earlier paper calling for a market-based policy on climate change. Tax incentives were examined, as well as price signalling systems to ensure successful climate change adjustment for Canadian businesses. It was concluded that a combination of efficient regulations, market forces, and tax measures will be needed to set accurate and effective prices for GHGs. Green taxes and tax credits will also be necessary in order to accelerate technological adaptation to a carbon pricing system, along with a complementary cap and trade system. 1 fig

  3. The green economy and the role of industry in the green growth. Report for the Cercle de l'Industrie

    International Nuclear Information System (INIS)

    Crifo, P.; Crassous-Doerfler, R.; Flam, M.

    2010-06-01

    In its first part, this report proposes and comments definition for the green economy and growth, outlines the methodological difficulty in performing an economical assessment, identifies the possible green growth levers, and compares the situation of China, United States and Europe with respect to green growth. The second part addresses the role of industry in the green economy: constraint or opportunity, value creating activities, success and risk factors

  4. Building green supply chains in eco-industrial parks towards a green economy: Barriers and strategies.

    Science.gov (United States)

    Li, Jacqueline; Pan, Shu-Yuan; Kim, Hyunook; Linn, Jean H; Chiang, Pen-Chi

    2015-10-01

    As suggested by UNEP, the key to sustainable development is to create a "green economy" which should encapsulate all three sectors: the industry, the people, and the government. Therefore, there is an urgent need to develop and implement the green technologies into the existing facilities, especially in the developing countries. In this study, the role of green supply chains in eco-industrial parks (EIPs) towards a green economy was investigated. The strategies and effective evaluation procedures of the green economy were proposed by assessing the barriers from the perspective of institution, regulation, technology, and finance. In addition, three case studies from iron and steel-making, paper mill and pulping, and petrochemical industries were presented and illustrated for building the green supply chains. For example, in the case of Lin-Hai Industrial Park, a total of 15 efficient green supply chains using waste-to-resources technologies were established by 2012, resulting in an economic benefit of USD 100 million per year. It suggests that the green supply chains should be established to achieve both economic growth and environmental protection. With these successful experiences, building a green supply chain within industrial park should be extensively promoted to make traditional industries around the world being environmentally bearable, economic viable, and social equitable. Copyright © 2015 Elsevier Ltd. All rights reserved.

  5. How should green taxation be designed?

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes...... directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous....... This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  6. Efficient use of green taxes in the CHP sector; Effektiv brug af groenne afgifter i kraft- og varmesektoren

    Energy Technology Data Exchange (ETDEWEB)

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

    2007-06-15

    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)

  7. Redealing the cards: How an eco-industry modifies the political economy of environmental taxes

    International Nuclear Information System (INIS)

    Canton, Joan

    2008-01-01

    This article presents a combined economic-political model of environmental taxation setting. The model introduces a third lobby group - the lobby of an eco-industry - in addition to the traditional lobbies of polluting firms and environmentalists. Pressure groups interact to influence the environmental tax chosen by a regulator maximizing its chances of being reelected. The eco-industry lobby adds a new political contribution toward a higher environmental tax. The imperfectly competitive structure of the eco-industry also modifies the incentives of the usual lobbies. When the foreign environmental policy is constant, environmentalists can be in favor of a decrease in the local tax in order to reduce foreign pollution. We also discuss the formation of alliances between the eco-industry and one of the other lobbies and their potential impact. In general, the impact of lobbying activities on the politically optimal tax is ambiguous and depends on the relative concentration of each pressure group. (author)

  8. Tax and Fiscal Policies for Promotion of Industrial EnergyEfficiency: A Survey of International Experience

    Energy Technology Data Exchange (ETDEWEB)

    Price, Lynn; Galitsky, Christina; Sinton, Jonathan; Worrell,Ernst; Graus, Wina

    2005-09-15

    The Energy Foundation's China Sustainable Energy Program (CSEP) has undertaken a major project investigating fiscal and tax policy options for stimulating energy efficiency and renewable energy development in China. This report, which is part of the sectoral sub-project studies on energy efficiency in industry, surveys international experience with tax and fiscal policies directed toward increasing investments in energy efficiency in the industrial sector. The report begins with an overview of tax and fiscal policies, including descriptions and evaluations of programs that use energy or energy-related carbon dioxide (CO2) taxes, pollution levies, public benefit charges, grants or subsidies, subsidized audits, loans, tax relief for specific technologies, and tax relief as part of an energy or greenhouse gas (GHG) emission tax or agreement scheme. Following the discussion of these individual policies, the report reviews experience with integrated programs found in two countries as well as with GHG emissions trading programs. The report concludes with a discussion of the best practices related to international experience with tax and fiscal policies to encourage investment in energy efficiency in industry.

  9. Tax Incentives for Industry Synergy in Nigeria: A Pragmatic ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... the impact of tax incentives on corporate financial performance in Nigeria. The specific ..... many contemporary researchers in the field of financial/taxation accounting. .... The Principle of Personal Income Taxation in Nigeria.

  10. Union women, the tobacco industry, and excise taxes: a lesson in unintended consequences.

    Science.gov (United States)

    Balbach, Edith D; Campbell, Richard B

    2009-08-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry's example, in order to mitigate possible unintended consequences of advocating excise tax increases. In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry-CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW's opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry.

  11. Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations

    DEFF Research Database (Denmark)

    Schröder, Philipp; Sørensen, Allan

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  12. Environmental and Energy Aspects of Construction Industry and Green Buildings

    Science.gov (United States)

    Kauskale, L.; Geipele, I.; Zeltins, N.; Lecis, I.

    2017-04-01

    Green building is an important component of sustainable real estate market development, and one of the reasons is that the construction industry consumes a high amount of resources. Energy consumption of construction industry results in greenhouse gas emissions, so green buildings, energy systems, building technologies and other aspects play an important role in sustainable development of real estate market, construction and environmental development. The aim of the research is to analyse environmental aspects of sustainable real estate market development, focusing on importance of green buildings at the industry level and related energy aspects. Literature review, historical, statistical data analysis and logical access methods have been used in the research. The conducted research resulted in high environmental rationale and importance of environment-friendly buildings, and there are many green building benefits during the building life cycle. Future research direction is environmental information process and its models.

  13. Discussion Tourism Industry on Energy of Green Tourism and Green Hotel

    OpenAIRE

    Wang Zeyung

    2016-01-01

    Tourism industry is closely linked with the natural environment but with a highly indivisibility of symbiotic relationship. Green tourism and green tourism hotel are not only the spindle stage of development industry. The environmental protection is also an environmental conservation and sustainable development of substantive liability demonstration. The study is also belong to the substance RDF itself, so we can call “clean energy”. The raw materials came from agricultural waste through prop...

  14. Selling green power in California: Product, industry, and market trends

    Energy Technology Data Exchange (ETDEWEB)

    Wiser, R.H.; Pickle, S.J.

    1998-05-01

    As one of the first US stages to open its doors to retail electric competition, California offers an important opportunity to assess the effectiveness of green power marketing as a mechanism for supporting renewable energy. This report is an interim assessment of key green power product, industry, and market trends in California. The report identifies and analyzes: the potential size of the green power market in California; the companies participating in the green power market; the green power products being offered and their prices; the impact of the green market on renewable generators and the environment; and the influence of several public policies and non-governmental programs on the market for green power. Data used in this paper have been collected, in large part, from surveys and interviews with green power marketers that took place between December 1997 and April 1998. There remain legitimate concerns over the viability of green power marketing to support significant quantities of renewable energy and provide large environmental gains, and it is far too early to assess the overall strength of customer demand for renewable energy. A critical finding of this report is that, because of the high cost of acquiring and servicing residential customers and the low utility default service price, green power marketing affords new energy service providers one of the only viable entrees to California`s residential marketplace.

  15. Selling green power in California: Product, industry, and market trends

    International Nuclear Information System (INIS)

    Wiser, R.H.; Pickle, S.J.

    1998-05-01

    As one of the first US stages to open its doors to retail electric competition, California offers an important opportunity to assess the effectiveness of green power marketing as a mechanism for supporting renewable energy. This report is an interim assessment of key green power product, industry, and market trends in California. The report identifies and analyzes: the potential size of the green power market in California; the companies participating in the green power market; the green power products being offered and their prices; the impact of the green market on renewable generators and the environment; and the influence of several public policies and non-governmental programs on the market for green power. Data used in this paper have been collected, in large part, from surveys and interviews with green power marketers that took place between December 1997 and April 1998. There remain legitimate concerns over the viability of green power marketing to support significant quantities of renewable energy and provide large environmental gains, and it is far too early to assess the overall strength of customer demand for renewable energy. A critical finding of this report is that, because of the high cost of acquiring and servicing residential customers and the low utility default service price, green power marketing affords new energy service providers one of the only viable entrees to California's residential marketplace

  16. Towards Implementation of Green Technology in Sabah Construction Industry

    Science.gov (United States)

    Azland Jainudin, Noor; Jugah, Ivy; Nasrizal Awang Ali, Awang; Tawie, Rudy

    2017-12-01

    The construction industry in Sabah is one of the major roles for development of social, economic infrastructures and buildings in generating wealth to the state besides the tourism sector. The increasing number of construction projects particularly in the rapid developing city of Kota Kinabalu, green technology as a whole is becoming more significant as it helps to develop effective solutions to encounter global environmental issues. The objective of the research is to identify the awareness and implementation of green technology in construction industry in Kota Kinabalu, Sabah. The methodology of the research is through distributing the questionnaire to the contractors, developers, consultants, architects and state government agencies to the area in Kota Kinabalu only. The questionnaires had been analysed to find out the mean value. 100 questionnaires distributed to the respondents but merely 85 questionnaires collected have been analysed. Based on the findings, 83.5% organisations were aware with the concept of green technology in construction project. In terms of the implementation only 64.7% had been implemented in their organizations. More than 50% from the major players such as contractors, consultants, developers, architects and state government agencies were aware based on six green technology concepts in their organizations. As a conclusion, the awareness towards green policy concept in construction industry is very satisfied. Meanwhile, in terms of implementation need to be increased the number of organizations to be involved in green technology in construction industry.

  17. The greening of European electricity industry: A battle of modernities

    International Nuclear Information System (INIS)

    Midttun, Atle

    2012-01-01

    Europe has played the role of a green hegemon on the global arena for several decades. By exploring its green transition in the electricity industry, the article discusses whether Europe is on track with regard to delivering sustainable development in a core sector at home. The article finds that the greening of European electricity industry has been highly dynamic and can best be represented in terms of competing modernities; where carbon, nuclear, renewables and demand side management challenge each other in the race for sustainable energy solutions. The article describes Greening European electricity industry as a complex institutional game which resembles a relay race where various factors have driven innovation at different stages. Change may be initially have been politically driven, while the baton is later taken by markets, technology or civic mobilization. The article shows how strong greening policies may lead to blockage, whereas softer and less confrontational policies with triggering effects may have a better chance of success. The article also argues that a central factor in the apparent European success in greening electricity has been an advantageous blend of technology push and market pull approaches, which has merged out of national rivalry rather than coordinated planning. - Highlights: ► European el-industry has met the climate challenge with four rivaling modernities. ► They are carbon modernity, nuclear modernity, supply and demand side ecomodernity. ► Europe has successfully facilitated green transition through three channels. ► They are green radicalism, institutional pluralism and multiple policy instruments. ► Europe has been a front-runner, but faces challenges mainstreaming sustainability.

  18. PERFECTION RUSSIAN TAX FEDERALISM AS THE FACTOR OF INCREASE COMPETITIVENESS OF INDUSTRIALLY ADVANCED REGIONS

    Directory of Open Access Journals (Sweden)

    D.A. Tatarkin

    2008-06-01

    Full Text Available In the article problems of increase of competitiveness of industrially advanced regions are considered on the basis of optimization of system of differentiation of tax powers and tax incomes, stimulating authorities of different levels to develop own tax potential, to form economic sources for self-development and to carry out a responsible financial policy in interests of the population. The basic background of research became the ground of an opportunity to transfer the principles of a competition on mutual relations of authorities of a various level, thus determining economic advantages of decentralization control system of territory development.

  19. Avoiding tax in South Africa’s retail industry via customer loyalty programs

    OpenAIRE

    Karen Odendaal; Teresa Calvert Pidduck

    2014-01-01

    The Medium Term Budget Policy Statement presented by the South African Minister of Finance in late 2013, highlighted that government expenditure substantially exceeded revenues collected. In investigating the possible broadening of the South African tax base as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes within many industries. The problem is that customer loyalty award credits are currently not being taxed by the revenue...

  20. Avoiding tax in South Africa’s retail industry via customer loyalty programs

    OpenAIRE

    Karen Odendaal; Teresa Calvert Pidduck

    2014-01-01

    The Medium Term Budget Policy Statement presented by the South African Minister of Finance in late 2013, highlighted that government expenditure substantially exceeded revenues collected. In investigating the possible broadening of the South African tax base as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes within many industries. The problem is that customer loyalty award credits are currently not being taxed by the revenue...

  1. Green tax reforms and double dividend - what have we learned from 10 years of research?

    International Nuclear Information System (INIS)

    Haakonsen, Lars

    2001-01-01

    This article deals with some selected main characteristics of the literature on green tax reforms and double dividend. The double dividend concept was introduced in the 1990s and raised a lot of interest among researchers and politicians. It may be a problem, however, that double dividend is a concept with double, triple or multiple meaning; several different definitions of what the double dividend consists of exist. If ''the first dividend'' is defined as improved environmental quality, then ''the second dividend'' might be, for instance, reduced unemployment, improved welfare exclusive of environmental quality, or reduced loss of efficiency. All these alternative definitions are discussed. The literature is extensive. The article does not aim to cover it fully, but rather aims to point to some essential issues

  2. Green Energy-Industrial Innovation: A Comparative Study of Green Energy Transformations in Northern Europe

    Energy Technology Data Exchange (ETDEWEB)

    Eikeland, Per Ove; Christiansen, Atle Christer; Koefoed, Anne Louise; Midttun, Atle; Tangen, Kristian

    1999-07-01

    Greening of industry is a prominent topic on the European agenda and has received a new impetus with the Kyoto process, where the European Union and its member states are facing new obligations. Due to its role as a major infrastructure sector and due to its extensive emissions, the electricity sector has become a focal industry in this context. These same factors, as well as the large public ownership has, in fact, traditionally placed energy in a central public political focus. The energy and electricity sector hence exemplify the intertwined nature of economics and politics in sector developments, where technology choices and capacity expansions have numerous motivations and diverse interests to please. This report discusses ''green'' innovation in the energy industry. By selecting some of the most advanced examples of breakthrough for new green technologies in Europe, it explores the basic elements of successful greening of industry. To account for the fact that product innovation- and diffusion-processes are embedded in a complex politico-economic setting, we have developed an analytical framework, incorporating both economic, political and societal elements and the interplay between them. More specifically, environmentally oriented innovation is seen as evolving out of the interplay between: 1) a technical-commercial core (major market agents, i.e. the renewable energy supply industry, associated complementary industries and consumers); 2) the political-administrative system; and 3) the societal basis, referring to existing societal customs, norms, and modes of social organisation. Drawing on Porter's (1990) analysis of business clusters, we have termed our focus ''green energy-industrial cluster'' emergence and growth. We have taken Porter's attempt to break out of a limited market analysis into a broader strategic focus one step further, where the political and institutional dimensions are more explicitly included. This implies that we see the emergence of

  3. Green Energy-Industrial Innovation: A Comparative Study of Green Energy Transformations in Northern Europe

    International Nuclear Information System (INIS)

    Eikeland, Per Ove; Christiansen, Atle Christer; Koefoed, Anne Louise; Midttun, Atle; Tangen, Kristian

    1999-01-01

    Greening of industry is a prominent topic on the European agenda and has received a new impetus with the Kyoto process, where the European Union and its member states are facing new obligations. Due to its role as a major infrastructure sector and due to its extensive emissions, the electricity sector has become a focal industry in this context. These same factors, as well as the large public ownership has, in fact, traditionally placed energy in a central public political focus. The energy and electricity sector hence exemplify the intertwined nature of economics and politics in sector developments, where technology choices and capacity expansions have numerous motivations and diverse interests to please. This report discusses ''green'' innovation in the energy industry. By selecting some of the most advanced examples of breakthrough for new green technologies in Europe, it explores the basic elements of successful greening of industry. To account for the fact that product innovation- and diffusion-processes are embedded in a complex politico-economic setting, we have developed an analytical framework, incorporating both economic, political and societal elements and the interplay between them. More specifically, environmentally oriented innovation is seen as evolving out of the interplay between: 1) a technical-commercial core (major market agents, i.e. the renewable energy supply industry, associated complementary industries and consumers); 2) the political-administrative system; and 3) the societal basis, referring to existing societal customs, norms, and modes of social organisation. Drawing on Porter's (1990) analysis of business clusters, we have termed our focus ''green energy-industrial cluster'' emergence and growth. We have taken Porter's attempt to break out of a limited market analysis into a broader strategic focus one step further, where the political and institutional dimensions are more explicitly included. This implies that we see the emergence of

  4. Green perspective in food industry production line design: A review

    Science.gov (United States)

    Xian, C. Y.; Sin, T. C.; Liyana, M. R. N.; Awang, A.; Fathullah, M.

    2017-09-01

    The design of green manufacturing process in food industries is currently a hot research topic in the multidisciplinary area of applied chemistry, biology and technology. Several process such as freezing, cutting, drying, tempering, bleaching, sterilization, extraction and filtering have been applied efficiency in the food industry. Due to the rapid development of food and peripheral technology, the use of new physical processing or auxiliary processing methods can maintain food inherent nutrients, texture, color, and freshness and also reduce environmental pollution and energy consumption in food processing. Hence, this review paper will study and summarize the effects of green manufacturing process in food industries in term of waste reduction, materials and sustainability manufacturing. In any case, All the food processing equipment must comply with strict standards and regulation, this action will ensure the securing the food quality and safety of food products to consumers.

  5. Energy taxes, environment and competitiveness

    International Nuclear Information System (INIS)

    Munksgaard, J.; Gaern Hansen, L.; Bech-Ravn, C.; Ramskov, J.L.

    2006-11-01

    Economic theory about foreign trade and competition as well as empirical studies of relevance are not making evident that industries in general should pay lower environmental taxes than other kind of consumers. Consequently, economic theory cannot justify the present Danish energy tax regime where households are required to pay high energy taxes whereas industries are allowed to pay low energy taxes. On the contrary, it is more likely that reduced industry taxes will result in reduced welfare to society, lower income and lower employment as compared to a scenario of equal energy taxes. Theory can justify, however, a stepwise introduction of green taxes in order to make industries and markets adapt to the new regulatory framework. Moreover, some theoretical contributions argue that under certain circumstances one could point to a need for protecting certain kinds of industries (e.g. industries employing unskilled labour), but an exclusive tax reduction given to all industries is not supported by economic theory. By using the GTAP model we have calculated the welfare effect of levelling Danish energy taxes so households and industries have to pay equal energy taxes. The GTAP model has a good and international reputation for being designed to analyse international trade and competitiveness. We find that levelling the Danish energy taxes will increase welfare in Denmark by 1.3% equivalent to DKK 8 billion. The Danish energy tax reform, however, will cause an increase in CO 2 emissions in neighbouring countries. The calculation does not consider the influence of the EU market for tradable CO 2 permits introduced as from January 2005. (au)

  6. Limits to green? Building blocks for green taxation

    International Nuclear Information System (INIS)

    Blom, M.J.; Schroten, A.; De Bruyn, S.M.; Rooijers, F.J.

    2010-01-01

    This report focuses on the question whether a further increase in environmental taxes can contribute to achieving a sustainable economy in which depletion and climate risks should be reduced to an acceptable level for 2050. The strategy to achieve this consists of four main elements: (1) Introduction of a new CO2 tax as part of the Energy Tax; (2) Broadening of the Energy Tax to sectors such as agriculture and industry and the cancellation of subsidies and tax rebates; (3) Expansion of new tax bases for import / production of natural resources (wood, fish, meat) and space; and (4) European agenda on 'greening'. [nl

  7. Barriers analysis for green supply chain management implementation in Indian industries using analytic hierarchy process

    DEFF Research Database (Denmark)

    Govindan, Kannan; Kaliyan, Mathiyazhagan; Kannan, Devika

    2014-01-01

    to the implementation of a green supply chain management (Green SCM) based on procurement effectiveness. A total of 47 barriers were identified, both through detailed literature and discussion with industrial experts and through a questionnaire-based survey from various industrial sectors. Essential barriers......Manufacturing industries started adopting the green concept in their supply chain management recently to focus on environmental issues. But, industries still struggle to identify barriers hindering green supply chain management implementation. This work focuses on identifying barriers...

  8. Discussion Tourism Industry on Energy of Green Tourism and Green Hotel

    Directory of Open Access Journals (Sweden)

    Wang Zeyung

    2016-01-01

    Full Text Available Tourism industry is closely linked with the natural environment but with a highly indivisibility of symbiotic relationship. Green tourism and green tourism hotel are not only the spindle stage of development industry. The environmental protection is also an environmental conservation and sustainable development of substantive liability demonstration. The study is also belong to the substance RDF itself, so we can call “clean energy”. The raw materials came from agricultural waste through proper blending ratio and control technology, after PP14 adhesive extruded through the fluidized bed pyrolysis cracking process to burn stability. The recovery can also be used as fuel volatile process of drying and gasification. However, in the actual economic cost of the test running the hotel industry can reduce the cost per MJ USD $ 0.0082, more economical than coal expenses 23.17% of the fuel. Therefore, green hotel through biomass fuels RDF as clean fuels can further reduce carbon emissions to reach the green hotel of expectations.

  9. Effect of Green Technology Investment on a Production-Inventory System with Carbon Tax

    Directory of Open Access Journals (Sweden)

    Tapan Kumar Datta

    2017-01-01

    Full Text Available Carbon emissions play the central role in global warming. Manufacturing firms are significant contributors to carbon emissions. In many countries, regulatory authorities are taking actions to reduce emissions. Carbon taxation and cap-and-trade schemes are two mechanisms implemented in many countries. In the present paper, the author analyzes a production-inventory model under a carbon tax system. The production rate is assumed to be a decision variable and can be set at any level within machine limits. A proportion of items produced are defective, and this proportion depends on the production rate. Demand depends on the selling price. Unit price is a decreasing function of the production rate. Emissions can be reduced to some extent by capital investment on green technology, and this capital investment amount is a decision variable. Customers are categorized as retail customers and wholesale customers. A discount is offered to the wholesale customers on the regular selling price. The results are illustrated by a numerical example and a sensitivity analysis is performed.

  10. Effects of industrial processing on folate content in green vegetables.

    Science.gov (United States)

    Delchier, Nicolas; Ringling, Christiane; Le Grandois, Julie; Aoudé-Werner, Dalal; Galland, Rachel; Georgé, Stéphane; Rychlik, Michael; Renard, Catherine M G C

    2013-08-15

    Folates are described to be sensitive to different physical parameters such as heat, light, pH and leaching. Most studies on folates degradation during processing or cooking treatments were carried out on model solutions or vegetables only with thermal treatments. Our aim was to identify which steps were involved in folates loss in industrial processing chains, and which mechanisms were underlying these losses. For this, the folates contents were monitored along an industrial canning chain of green beans and along an industrial freezing chain of spinach. Folates contents decreased significantly by 25% during the washing step for spinach in the freezing process, and by 30% in the green beans canning process after sterilisation, with 20% of the initial amount being transferred into the covering liquid. The main mechanism involved in folate loss during both canning green beans and freezing spinach was leaching. Limiting the contact between vegetables and water or using steaming seems to be an adequate measure to limit folates losses during processing. Copyright © 2013 Elsevier Ltd. All rights reserved.

  11. Understanding tobacco industry pricing strategy and whether it undermines tobacco tax policy: the example of the UK cigarette market.

    Science.gov (United States)

    Gilmore, Anna B; Tavakoly, Behrooz; Taylor, Gordon; Reed, Howard

    2013-07-01

    Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little is known. Review of literature on brand segmentation. Analysis of 1999-2009 data to explore the extent to which tax increases are shifted to consumers, if this differs by brand segment and whether cigarette price indices accurately reflect cigarette prices. UK. UK smokers. Real cigarette prices, volumes and net-of-tax- revenue by price segment. TTCs categorise brands into four price segments: premium, economy, mid and 'ultra-low price' (ULP). TTCs have sold ULP brands since 2006; since then, their real price has remained virtually static and market share doubled. The price gap between premium and ULP brands is increasing because the industry differentially shifts tax increases between brand segments; while, on average, taxes are overshifted, taxes on ULP brands are not always fully passed onto consumers (being absorbed at the point each year when tobacco taxes increase). Price indices reflect the price of premium brands only and fail to detect these problems. Industry-initiated cigarette price changes in the UK appear timed to accentuate the price gap between premium and ULP brands. Increasing the prices of more expensive cigarettes on top of tobacco tax increases should benefit public health, but the growing price gap enables smokers to downtrade to cheaper tobacco products and may explain smoking-related inequalities. Governments must monitor cigarette prices by price segment and consider industry pricing strategies in setting tobacco tax policies. © 2013 Society for the Study of Addiction.

  12. Understanding tobacco industry pricing strategy and whether it undermines tobacco tax policy: the example of the UK cigarette market

    Science.gov (United States)

    Gilmore, Anna B; Tavakoly, Behrooz; Taylor, Gordon; Reed, Howard

    2013-01-01

    Aims Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little is known. Design Review of literature on brand segmentation. Analysis of 1999–2009 data to explore the extent to which tax increases are shifted to consumers, if this differs by brand segment and whether cigarette price indices accurately reflect cigarette prices. Setting UK. Participants UK smokers. Measurements Real cigarette prices, volumes and net-of-tax- revenue by price segment. Findings TTCs categorise brands into four price segments: premium, economy, mid and ‘ultra-low price’ (ULP). TTCs have sold ULP brands since 2006; since then, their real price has remained virtually static and market share doubled. The price gap between premium and ULP brands is increasing because the industry differentially shifts tax increases between brand segments; while, on average, taxes are overshifted, taxes on ULP brands are not always fully passed onto consumers (being absorbed at the point each year when tobacco taxes increase). Price indices reflect the price of premium brands only and fail to detect these problems. Conclusions Industry-initiated cigarette price changes in the UK appear timed to accentuate the price gap between premium and ULP brands. Increasing the prices of more expensive cigarettes on top of tobacco tax increases should benefit public health, but the growing price gap enables smokers to downtrade to cheaper tobacco products and may explain smoking-related inequalities. Governments must monitor cigarette prices by price segment and consider industry pricing strategies in setting tobacco tax policies. PMID:23445255

  13. The Probability of Tax Charges for Industrial Emission of Carbon Dioxide

    International Nuclear Information System (INIS)

    Arief-Goeritno

    2000-01-01

    Generally, although all industrial by product can be toxic and non-toxic pollutant that have potential hazard for human being and environmental. One of these pollutants is carbon dioxide that has potential contribution for greenhouse effect. Although carbon dioxide can be absorbed by plants at the forest but quantity of this emission more higher than quantity of forest area. For this reason rehabilitation of the forest and diversifications and energy saving can be used for decreasing of greenhouse effect. The synergy action such as economical instrumentation (specially microeconomics) can be implemented base on regulators, taxing and incentive and effluent charge by deeper assessment on environmental economics. By identification of quality and quantity fossil fuels that was burned in the industrial process so with stoichiometry calculation will be found quantity of carbon dioxide emission and the taxes can be estimated. (author)

  14. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  15. Barriers to green supply chain management in the automotive industry

    Directory of Open Access Journals (Sweden)

    Flávia Cristina da Silva

    2018-04-01

    Full Text Available This study identified the barriers to and analyzed their degree of influence on Green Supply Chain Management (GSCM from the perspective of a first tier supplier in the Brazilian automotive industry. There are 43 barriers in the literature of which 13 were validated: support and involvement (five, operational performance (three, economic performance (two, environmental performance (two, and knowledge and information (one. The validation occurred through the perception of technical and academic specialists familiar with environmental management and supply chains in several sectors. The hierarchy of barriers priorities was obtained through the application of the Analytic Hierarchy Process (AHP, with decision makers representing an industry in the automotive sector. The research showed that the cost implications represent the most influential barrier to GCSV, from the perspective of a first tier supplier in the sector.

  16. Barriers to green supply chain management in Indian mining industries

    DEFF Research Database (Denmark)

    Muduli, K.; Govindan, Kannan; Barve, A.

    2013-01-01

    industries are increasingly implementing environmental management systems (EMS), cleaner production (CP), and adopting green supply chain management (GSCM) practices. GSCM focuses on a reduction of the adverse impacts of supply chain activities as well as a minimization of energy and material usage......A country's mining industry, despite its significant contributions to the country's economic growth, generally has a very poor public image because it is considered as a major environmental polluter. To acquire an improved social image, as well as to comply with government regulations, mining...... strength of the barriers will help decision makers rank them and decide a course of action that will make an optimum utilization of available resources during times of resource scarcity....

  17. 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

  18. Dedicating new real estate transfer taxes for energy efficiency: A revenue option for scaling up Green Retrofit Programs

    International Nuclear Information System (INIS)

    Lester, T. William

    2013-01-01

    As the labor market in the U.S. remains weak, with high unemployment and sluggish job growth, policymakers at various levels of government are looking for new ways to support job growth and investment during an increasingly tight fiscal climate. Policies that promote the “Green Economy” in general and energy efficiency in particular remain politically popular as potential win–win solutions that will create jobs and curb greenhouse gas emissions. Yet, efforts to promote energy efficiency in the residential sector through rebates and incentives alone have yet to reach critical mass. This paper outlines a policy option for state and local governments to use real estate transfer taxes to generate stronger incentives for home buyers to undertake significant retrofit projects at the time of sale. The economic impact of the proposed energy efficiency transfer tax (EETT) is then modeled for the State of North Carolina, using standard input–output techniques. Ultimately, based on housing sales figures from 2010, a new EETT of 2.5 percent on home purchases would generate a net positive increase of approximately 3485 direct construction jobs and 5900 annually total jobs for the state. -- Highlights: •Proposes an Energy Efficiency Transfer Tax (EETT) to catalyze residential retrofits. •Models household behavioral response to an EETT. •Estimates induced energy efficiency investment levels in North Carolina. •Calculates net employment impacts of a hypothetical EETT. •Finds net impact of 5900 jobs and over $350 million in additional investment

  19. Effects of carbon taxes on different industries by fuzzy goal programming: A case study of the petrochemical-related industries, Taiwan

    International Nuclear Information System (INIS)

    Lee, Cheng F.; Lin, Sue J.; Lewis, Charles; Chang, Yih F.

    2007-01-01

    Implementation of a carbon tax is one of the major ways to mitigate CO 2 emission. However, blanket taxes applied to all industries in a country might not always be fair or successful in CO 2 reduction. This study aims to evaluate the effects of carbon taxes on different industries, and meanwhile to find an optimal carbon tax scenario for Taiwan's petrochemical industry. A fuzzy goal programming approach, integrated with gray prediction and input-output theory, is used to construct a model for simulating the CO 2 reduction capacities and economic impacts of three different tax scenarios. Results indicate that the up-stream industries show improved CO 2 reduction while the down-stream industries fail to achieve their reduction targets. Moreover, under the same reduction target (i.e. return the CO 2 emission amount to year 2000 level by 2020), scenario SWE induces less impact than FIN and EU on industrial GDP. This work provides a valuable approach for researches on model construction and CO 2 reduction, since it applies the gray envelop prediction to determine the boundary values of the fuzzy goal programming model, and furthermore it can take the economic interaction among industries into consideration. (author)

  20. Effects of carbon taxes on different industries by fuzzy goal programming: A case study of the petrochemical-related industries, Taiwan

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Cheng F. [Diwan University, Tainan (China). Department of Environment and Resources Engineering; Lin, Sue J. [National Cheng Kung University, Tainan (China). Department of Environmental Engineering, SERC; Lewis, Charles [National Cheng Kung University, Tainan (China). Department of Resources Engineering; Chang, Yih F. [Chia Nan University of Pharmacy and Science, Tainan (China). Department of Tourism Management

    2007-08-15

    Implementation of a carbon tax is one of the major ways to mitigate CO{sub 2} emission. However, blanket taxes applied to all industries in a country might not always be fair or successful in CO{sub 2} reduction. This study aims to evaluate the effects of carbon taxes on different industries, and meanwhile to find an optimal carbon tax scenario for Taiwan's petrochemical industry. A fuzzy goal programming approach, integrated with gray prediction and input-output theory, is used to construct a model for simulating the CO{sub 2} reduction capacities and economic impacts of three different tax scenarios. Results indicate that the up-stream industries show improved CO{sub 2} reduction while the down-stream industries fail to achieve their reduction targets. Moreover, under the same reduction target (i.e. return the CO{sub 2} emission amount to year 2000 level by 2020), scenario SWE induces less impact than FIN and EU on industrial GDP. This work provides a valuable approach for researches on model construction and CO{sub 2} reduction, since it applies the gray envelop prediction to determine the boundary values of the fuzzy goal programming model, and furthermore it can take the economic interaction among industries into consideration. (author)

  1. The Development of a Green Practice Index for the Malaysian Hotel Industry

    Directory of Open Access Journals (Sweden)

    A. K. Siti–Nabiha

    2014-03-01

    Malaysian hotels. Doing so, however, resulted in a search for green index development methods. This lead to the discovery that existing tools such as the Delphi method were not appropriate tools that could be used to develop a Malaysian green index. To address the above, the authors propose a green index development method that can be used for a  Malaysian and developing country context. Hence, in this paper, the method of developing a green practice index for the Malaysian hospitality industry, the differences and advantages of this method compared to the commonly used Delphi method and finally the Malaysian Green Practice Index for the hotel industry are presented.

  2. Environmental Protection for Sale : Strategic Green Industrial Policy and Climate Finance

    NARCIS (Netherlands)

    Fischer, Carolyn

    2017-01-01

    Industrial policy has long been criticized as subject to protectionist interests; accordingly, subsidies to domestic producers face disciplines under World Trade Organization agreements, without exceptions for environmental purposes. Now green industrial policy is gaining popularity as governments

  3. Greening of taxes and energy. Effects of increased energy levies and specific exemptions

    International Nuclear Information System (INIS)

    1997-06-01

    The study on the title subject is part of a new long-term outlook for the period 1990-2020, focusing on the environment, mobility, space (physical planning) and energy. The environmental, employment and economic impacts of two levy variants have been analyzed. The first is the so-called Regulating Energy Levy (REB, abbreviated in Dutch), and the second is the Environment-Based Tax Law (WBM, abbreviated in Dutch). Tax rebates to households and businesses are in the form of a lower income tax and lower employer contributions. It is concluded that it is possible to double existing energy levies or to triple them for small-scale consumers without large economic impacts, provided that (1) large-scale consumers are spared; (2) the levies are rebated totally or partly; and (3) levy and rebate will be accepted by the Dutch society

  4. The Impact of Energy taxes on Competitiveness and Output: A Panel Regression Study of 56 European Industry Sectors

    DEFF Research Database (Denmark)

    Enevoldsen, Martin K.; Andersen, Mikael Skou

    2008-01-01

    The focus of this paper is the extent to which energy taxes - via the resulting increase in real energy prices, or in their own right - reduce or enhance industrial competitiveness. From a panel data set covering 56 industry sectors throughout Europe over the period 1990-2003, we estimate how cha...... changes in real energy taxes and real energy prices affect, on the one hand, competitiveness measured in terms unit energy costs and unit wage costs and, on the other hand, economic performance expressed in terms of output (value added)......The focus of this paper is the extent to which energy taxes - via the resulting increase in real energy prices, or in their own right - reduce or enhance industrial competitiveness. From a panel data set covering 56 industry sectors throughout Europe over the period 1990-2003, we estimate how...

  5. Measuring the Dynamic Efficiency of Regional Industrial Green Transformation in China

    Directory of Open Access Journals (Sweden)

    Jinpeng Fu

    2018-02-01

    Full Text Available The green concept has become one of the key demands of the current era of development in China. As an attempt to cope with climate change and constraints of resources and environment, the industrial green transformation is bound to have a dramatic impact on the whole society. This paper enriches the understanding of industrial green transformation by highlighting its social attributes. Combining a hybrid model with a window analysis, this paper measures the dynamic efficiency of regional industrial green transformation in China from 2006 to 2015. In general, Beijing, Tianjin, Shanghai, Jiangsu, Zhejiang, Fujian, Shandong and Guangdong obtain the best performance; industrial water use has the lowest and most unstable efficiency among various resources. Tobit regression model, thereafter, is used to analyze the impact of hypothetical factors on the efficiency of industrial green transformation. The findings demonstrate that reduction and lean management of state-owned property, promoting the development of the productive service industry, minimizing the proportion of fossil energy use and establishing an excellent economic basis can have nationally positive impacts on the regional industrial green transformation; the progress of the productive service industry is the key to industrial green transformation in Eastern China, while the internal optimization of the industrial sector should be paid more attention in other regions, especially in Western China. Finally, detailed discussions and policy suggestions at a regional level as well as research prospects are given.

  6. Greening production and consumption: the case of the appliance and dairy industries in Thailand

    NARCIS (Netherlands)

    Thongplew, N.

    2015-01-01

    Abstract

    Natapol Thongplew

    Thesis title: Greening production and consumption: The case of the appliance and dairy industries in Thailand

    This research looked into the greening of the appliance and dairy industries in

  7. Green taxes and autonomic finances; Imposicion verde y financiacion autonomica. Evolucion y estructura territorial

    Energy Technology Data Exchange (ETDEWEB)

    Magadan Diaz, M.

    2009-07-01

    Environmental taxation has been the object of an interesting development in our country. Precisely, this work treats to show both its evolution and territorial structure, and to underline the imaginative effort from CC.AA. related with a set of tempter and attractive tax mechanisms covered with the label of environmental protectors. (Author) 33 refs.

  8. Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions

    OpenAIRE

    Vishnevsky, Valentine P.; Chekina, Viktoriia D.

    2018-01-01

    The Fourth Industrial Revolution and the accelerated development of cyber-physical technologies lead to essential changes in national tax systems and international taxation. The main areas in which taxation meets cyber-physical technologies are digitalization, robotization, M2M and blockchain technologies. Each of these areas has its own opportunities and problems. Three main approaches towards possible solutions for these new problems are identified. The first is to try to apply taxation to ...

  9. Industrial energy demand and the effect of taxes, agreements and subsidies

    International Nuclear Information System (INIS)

    Bue Bjoerner, T.; Holm Jensen, H.

    2000-10-01

    This report presents an econometric analysis of industrial companies demand for energy. The effect of energy taxes, energy agreements and subsidies to investments in energy efficiency, which have been applied as policy instruments in Denmark since 1993, is also quantified. The econometric analysis is based on an extensive database, which contains information on industrial companies consumption of energy and their value added in a number of years covering the period 1983 to 1997 (information from the years 1983, 1985, 1988, 1990, 1993, 1995, 1996 and 1997 is included). The database has been constructed by combining information from different registers in Statistics Denmark. The database contains information on the majority of all existing industrial companies with more than 20 employees (from 1995 to 1997 primary data on energy consumption were only collected for half the industrial companies with 20-50 employees). The database has a panel (longitudinal) nature, where each industrial company can be followed over time. This makes it possible to compare energy consumption in companies before and after they have been given a subsidy to invest in energy efficiency or entered an energy agreement with the Danish Energy Agency. The econometric analysis utilises the panel nature of the data by relying on so-called fixed effect estimators. (EHS)

  10. Measuring the Level of Industrial Green Development and Exploring Its Influencing Factors: Empirical Evidence from China’s 30 Provinces

    Directory of Open Access Journals (Sweden)

    Chaofan Chen

    2016-02-01

    Full Text Available Nowadays, with the green economy becoming mainstream in the world, an industrial revolution as the core of green development has emerged. Based on the empirical evidence from China’s 30 provinces, this study establishes an evaluation index system of China’s industrial green development and applies the analytic hierarchy process to determine the indices’ weights and properties to measure the level of industrial green development in China’s 30 provinces. Then, an empirical study is conducted to explore the relevant factors influencing China’s industrial green development by using the dynamic panel data model and a panel threshold test. The results show that China’s level of industrial green development has the characteristic of typical regional differentiation with a ladder-like distribution from the east and middle to the west, and the eastern region has the highest level on industrial green output, industrial green efficiency and industrial green innovation. Technological progress and innovation can stimulate industrial green development. The impact of environmental regulation and foreign investment on industrial green development presents a nonlinear “N”-type trend, and the positive effects are mainly observed in eastern China. Capital deepening, heavy chemical industries and an unreasonable energy structure are not effective in industrial green development. There is no direct relation between the enterprise scale and industrial green development.

  11. Fiscal 2000 survey report on the survey and research on green technology industry; 2000 nendo green technology industry ni kansuru chosa kenkyu hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    The approaches of the Government and local autonomies to green technologies are surveyed toward the construction of a green technology industry. The present activities and future outlook of environmental industries interested in green technologies are surveyed and examined, the green technologies here including (1) energy conservation measures and development of non-fossil fuels, (2) energy-related and environmental measures for countering global warming, (3) waste treatment measures for countering dioxins and endocrine disrupters. A survey is conducted of the outlines and future trends of green technology related important studies now under way at laboratories and research institutes of universities, the Government, and private-sector corporations. Based on the results of the surveys, important subjects of technical development in green technologies are extracted and studied for the possibility and outlook of their practical application. Tasks to discharge and problems to occur before they are introduced to the market are also evaluated and confirmed. Based on the results of the research and development of green technologies, actualities of environmental industries are taken up, and the problems and tasks to be settled before environmental technologies are introduced to the market are investigated and studied. (NEDO)

  12. Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange

    Directory of Open Access Journals (Sweden)

    Sunaryo Sunaryo

    2016-05-01

    Full Text Available The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects to tax aggressiveness.

  13. 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...

  14. An Empirical Study on Marketing Effectiveness Evaluation of Green Food Industry

    OpenAIRE

    Yazhou Xiong; Qianxia Lu; Rui Wang

    2015-01-01

    This study aims to evaluate the marketing effectiveness of green food industry in Hubei Province via fuzzy comprehensive evaluation. Based on the cost basis of analysis of present situation, an evaluation system of marketing effectiveness evaluation on green food industry is established from three aspects, including the industry factor, policy factor and marketing performance factor. And fuzzy comprehensive evaluation method is used to make the quantitative research, analyze the major obstacl...

  15. Analysis of Information Sharing Mechanism in the Food Industry Green Supply Chain Management and Operation Process

    OpenAIRE

    Liu, Ye-ming; Yin, Fang-fang; Fu, Xian-zhi

    2011-01-01

    In order to effectively address the issues of environmental pollution and food safety in food industry, the green supply chain management should be used in the food industry. However, information sharing is the basis of supply chain management. For this purpose, on the basis of describing the connotation of food industry green supply chain management, the paper introduces the contents and the effects of information sharing mode in detail. It focuses on the barriers of the implementation of in...

  16. WHERE IS THE VALUE IN GREENING YOUR BRAND? AN ANALYSIS OF THE CANADIAN HOTEL INDUSTRY

    OpenAIRE

    Bedlington, Emma

    2009-01-01

    This paper assesses the potential for a green hotel brand in the Canadian market, given the current industry trend towards environmentally friendly operations. To begin, an industry analysis of the competitive landscape is performed with a focus on the luxury hotel segment. A discussion of the key players in the Canadian market provides further context. The paper continues by analyzing the consumer decision process within the hotel industry, in conjunction with green consumer behaviour. Final...

  17. Analysis of Information Sharing Mechanism in the Food Industry Green Supply Chain Management and Operation Process

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    In order to effectively address the issues of environmental pollution and food safety in food industry,the green supply chain management should be used in the food industry.However,information sharing is the basis of supply chain management.For this purpose,on the basis of describing the connotation of food industry green supply chain management,the paper introduces the contents and the effects of information sharing mode in detail.It focuses on the barriers of the implementation of information-sharing mechanisms in the food industry green supply chain management and operation process and analyzes the necessity of using information sharing mechanism among the members of the food industry green supply chain management mode by game theory,so as to strengthen the competitiveness of enterprises through supply chain management.

  18. Green taxation in Italy: an assessment of a carbon tax on transport

    OpenAIRE

    Federico Cingano; Ivan Faiella

    2013-01-01

    The Europe 2020 strategy commits Italy to reduce emissions by about 16 per cent by 2020, compared with 2005. In the case of transport, the sector that has contributed most to the growth of total emissions between 1990 and 2008, the 2020 target could be achieved by introducing a Carbon Tax (CT). A CT would significantly reduce households� demand for private transportation, lowering their emissions. CT proceedings could pay for the reduction of more distortive levies (e.g. labour taxation) or...

  19. Green supply chain management : a study of green supply chain management within the pulp and paper industry

    OpenAIRE

    Anker-Rasch, Trine-Lise; Sørgard, Siri Daviknes

    2011-01-01

    The objective of this thesis is to create a framework that can be used by supply chains, in particular supply chains from the pulp and paper industry, to identify internal strengths and weaknesses and external opportunities and threats to develop environmental strategies. To identify which questions to use in the environmental strategy framework, we first identified the environmental picture which the pulp and paper industry is facing. We then used this and the theory of green supply chain...

  20. Green power marketing in Canada: the state of the industry

    International Nuclear Information System (INIS)

    Dogterom, J.J.; McCulloch, M.; Pape-Salmon, A.

    2002-12-01

    The introduction of low-impact renewable energy in Canada's electricity supply is being accomplished using a relatively new, market-based initiative called green power marketing. Consumers now have the option of choosing their electricity supplier in two provinces, as a result of electricity market restructuring in those provinces. In some jurisdictions, green power is being offered at a premium price. Green power options are also available in other jurisdictions through the existing vertically integrated power companies. Green power programs are available to residential and commercial sector consumers in Alberta by ENMAX Energy and EPCOR Energy Services Inc. Prince Edward Island (Maritime Electric Company Ltd.) and Saskatchewan (SaskPower) both offer green power programs. The basis for those programs is specific amounts of electricity purchased. The success of the various programs was examined by the Pembina Institute for Appropriate Development, based on installed capacity of green power, consumer enrolment, product design, and environmental benefits. This report presented the results of this evaluation. For the purpose of this report, only those programs in place by the end of 2001 were considered. The environmental impacts of new generation technologies that were implemented as a result of green power marketing programs were analyzed. Historical emission data of the primary generation sources was used as a basis for the investigation and the quantification of the benefits in each province, since different types of power generation are used in the provinces. Greenhouse gases, acid deposition precursors, ground-level ozone precursors, particulate matter, and carbon monoxide are the significant emissions avoided through the use of green power. Included in the emissions reduction analysis in each province considered were life cycle emissions from conventional power sources and green power sources. Alberta, Saskatchewan and Prince Edward Island were the provinces

  1. The alcohol industry lobby and Hong Kong's zero wine and beer tax policy.

    Science.gov (United States)

    Yoon, Sungwon; Lam, Tai-Hing

    2012-08-30

    Whereas taxation on alcohol is becoming an increasingly common practice in many countries as part of overall public health measures, the Hong Kong Special Administrative Region Government is bucking the trend and lowered its duties on wine and beer by 50 percent in 2007. In 2008, Hong Kong removed all duties on alcohol except for spirits. The aim of this paper is to examine the case of Hong Kong with its history of changes in alcohol taxation to explore the factors that have driven such an unprecedented policy evolution. The research is based on an analysis of primary documents. Searches of official government documents, alcohol-related industry materials and other media reports on alcohol taxation for the period from 2000 to 2008 were systematically carried out using key terms such as "alcohol tax" and "alcohol industry". Relevant documents (97) were indexed by date and topic to undertake a chronological and thematic analysis using Nvivo8 software. Our analysis demonstrates that whereas the city's changing financial circumstances and the Hong Kong Special Administrative Region Government's strong propensity towards economic liberalism had, in part, contributed to such dramatic transformation, the alcohol industry's lobbying tactics and influence were clearly the main drivers of the policy decision. The alcohol industry's lobbying tactics were two-fold. The first was to forge a coalition encompassing a range of catering and trade industries related to alcohol as well as industry-friendly lawmakers so that these like-minded actors could find common ground in pursuing changes to the taxation policy. The second was to deliberately promote a blend of ideas to garner support from the general public and to influence the perception of key policy makers. Our findings suggest that the success of aggressive industry lobbying coupled with the absence of robust public health advocacy was the main driving force behind the unparalleled abolition of wine and beer duties in Hong

  2. Factors Affecting Green Supply Chain Operational Performance of the Thai Auto Parts Industry

    Directory of Open Access Journals (Sweden)

    Korrakot Yaibuathet Tippayawong

    2016-11-01

    Full Text Available In this work, operational performance in the green supply chain management (SCM of the Thai auto parts industry was investigated. A green supply chain performance measurement (GSPM model was developed from the combination of various concepts including an SCM logistics scorecard, a supply chain operations reference model, a balance scorecard, and green supply chain management. The GSPM has been designed for use as a self-evaluation tool focusing on five decisive areas, or factors, and 28 sub-factors. A factor analysis was conducted using the survey results of the GSPM in order to identify significant factors that represent the green supply chain operation performance. Grouped as three major factors, namely green procurement, green transportation, and green manufacturing; reverse logistics and eco-design; and reuse and recycle of manufacturing, their significance and impact on the auto parts industry in Thailand were highlighted. Specifically, the factor of green procurement, green transportation, and green manufacturing, as major factor 1, in relation with the factor of reverse logistics and eco-design, as major factor 2, were found to have a strong positive relationship with the asset turnover ratio.

  3. Green industrial policy. Perspectives of economic and political scienc; Oekologische Industriepolitik. Wirtschafts- und politikwissenschaftliche Perspektiven

    Energy Technology Data Exchange (ETDEWEB)

    Jacob, Klaus [Freie Univ. Berlin (Germany)

    2009-01-15

    The necessity and possibilities of, limits to and the specific instruments employed for green industrial policy are a topic of both scientific and political debate. Economists and politicians can draw on rich resources in dealing with these issues. The contributions contained in this volume are the outcome of a workshop held by the German Federal Environment Agency and the Federal Environment Ministry on the topic of ''Green industrial policy'' on 18 April 2008 in Berlin. Economists and politicians were invited to participate in an expert dialog to locate the topic of green industrial policy within the larger discourses of political economics, deliberate on theoretical motives and practical limits to the concept from an economic viewpoint and discuss possible instruments and fields of action. The workshop focussed on questions relating to the necessity of green industrial policy, the framing of political programmes and the implementation of adopted goals into specific measures.

  4. Greenbacks from green roofs: forging a new industry in Canada

    Energy Technology Data Exchange (ETDEWEB)

    Peck, S. W.; Callaghan, C. [Peck and Associates, Toronto, ON (Canada); Bass, B. [Environment Canada, Toronto, ON (Canada); Kuhn, M. [Toronto, ON (Canada)

    1999-03-01

    This report provides a comprehensive review of the qualitative and quantitative benefits of green roof and vertical garden technologies, explains the nature of roof greening and green roof systems, examines the barriers to their more rapid diffusion into Canadian markets, and makes recommendations as to how how these barriers may be overcome. Two basic types of green roof systems, extensive and intensive, are identified. Extensive green roofs are characterized by their low weight, low capital cost and low maintenance. Intensive green roofs, by contrast, are heavier, more costly to establish, require intensive planting and higher maintenance. Both types of green roofs may be further subdivided into accessible or inaccessible. Accessible green roofs are flat, outdoor open spaces intended for use as gardens or terraces, while inaccessible roofs are only accessible for periodic maintenance. 'Vertical gardens' are a type of extensive green roof, characterized by the growing of plants on or up against the facade of buildings. The many benefits of green roof or vertical garden technologies include energy cost savings due to increased insulation and improved protection of the roof membrane, air quality improvements, new employment opportunities for a wide range of people including suppliers of roof membranes and related products, and social benefits such as improved aesthetics, health and horticultural therapy. Barriers to diffusion in Canada have been identified as lack of awareness, lack of incentives to implement, cost implications, lack of technical standards, few existing examples and risks associated with uncertainty. The recommendations to overcome market barriers are intended to address these barriers, i.e. they call for increased efforts to generate awareness through addressing the knowledge availability issue, and through high profile demonstration projects, government-sponsored technology diffusion, financial incentives to overcome cost-based barriers

  5. 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.

  6. Carbon tax and substitution effects in the French industrial sector: an econometric assessment

    Energy Technology Data Exchange (ETDEWEB)

    Blanc, Nicolas; Callonnec, Gael (ADEME (Agence de l' environnement et de la maitrise de l' energie) (France))

    2009-07-01

    Within the political framework of the 'Grenelle de l'environnement' in France, the French government is studying various fiscal measures to encourage actors to reduce CO{sub 2} emissions, among others a carbon tax on every fossil energy source. The efficiency of such a measure is directly linked to the price responsiveness of the actors concerned. In this paper, after a survey of the different possible forms for an energy demand function, we focus on the secondary sector of the French economy (after having removed the industrial sub-sectors concerned with double usage or non-energy use of fuels) and assess the likelihood of industrialists shifting from one energy source to another due to a change in the relative prices of different energy sources (coal, heavy fuel oil, heating oil, natural gas and electricity), besides the improvements in energy efficiency. We conclude that with price variations of the magnitude that was observed between 1986 and 2004 the substitution effects remain low: industrialists were much more likely to improve the energy efficiency of their appliances and processes than to shift energy sources in response to a given increase in prices. Significant substitution effects, for example after applying a carbon tax, would probably only occur for greater price variations. However, the actors' response (interfuel substitution) to an increase in the price of coal is 5 to 10 times higher than for other energy sources. The study also gives us information about the speed at which industrialists adapt to variations in prices, and the results have already been used for the assessment of future fiscal measures in France.

  7. Green pricing: Customer-oriented marketing of the electricity industry

    International Nuclear Information System (INIS)

    Weller, T.

    1998-01-01

    There are at present about 15 established projects launched by energy suppliers in Germany which deserve to be called ''green pricing'' marketing strategies, and about an equal number of further projects at various stages of development which also offer as a ''green'' incentive for customers electricity from renewable energy sources. Worldwide, there are about 50 established green pricing projects, offered primarily in the USA, Switzerland and the Netherlands, and in Germany. The targeted customers of these projects for the time being are exclusively households that cannot easily switch over to other than their local suppliers. It can be expected that with progressive market liberalisation in Great Britain, the USA and, finally, in Germany, competition for this customer group will rapidly increase the number of green pricing marketing projects in these countries. This is why the article here presents a thorough analysis of the specific features of green pricing contracts, their impact on enhanced development and application of the technology for electricity generation from renewables, and a forecast on future developments. (orig./CB) [de

  8. Green biocides, a promising technology: current and future applications to industry and industrial processes.

    Science.gov (United States)

    Ashraf, Muhammad Aqeel; Ullah, Saleem; Ahmad, Irshad; Qureshi, Ahmad Kaleem; Balkhair, Khaled S; Abdur Rehman, Muhammad

    2014-02-01

    The study of biofilms has skyrocketed in recent years due to increased awareness of the pervasiveness and impact of biofilms. It costs the USA literally billions of dollars every year in energy losses, equipment damage, product contamination and medical infections. But biofilms also offer huge potential for cleaning up hazardous waste sites, filtering municipal and industrial water and wastewater, and forming biobarriers to protect soil and groundwater from contamination. The complexity of biofilm activity and behavior requires research contributions from many disciplines such as biochemistry, engineering, mathematics and microbiology. The aim of this review is to provide a comprehensive analysis of emerging novel antimicrobial techniques, including those using myriad organic and inorganic products as well as genetic engineering techniques, the use of coordination complex molecules, composite materials and antimicrobial peptides and the use of lasers as such or their modified use in combination treatments. This review also addresses advanced and recent modifications, including methodological changes, and biocide efficacy enhancing strategies. This review will provide future planners of biofilm control technologies with a broad understanding and perspective on the use of biocides in the field of green developments for a sustainable future. © 2013 Society of Chemical Industry.

  9. A COMPARISON OF GREEN SUPPLY CHAIN MANAGEMENT PRACTICES AMONG INDUSTRIES SECTORS IN CHINA

    Science.gov (United States)

    Sun, Ying; Miyadera, Tetsuhiko; Fujita, Tsuyoshi

    This paper aims to examine the differences of Green supply chain management (GSCM) implementation among chemical, automobile and machinery industries in China based on a questionnaire survey designed by Industrial Ecology at two industrial parks in Shenyang city. Exploratory factor analysis and one way analysis of variance (ANOVA) were used to analyze the data. The main result was that the GSCM practices of the three industries are still at a beginning stage. The level of GSCM practices of automobile industry (promoted by international market competition) was higher than those of chemical and machinery industry (promoted by domestic laws and policies).

  10. Analysing green supply chain management practices in Brazil's electrical/electronics industry using interpretive structural modelling

    DEFF Research Database (Denmark)

    Govindan, Kannan; Kannan, Devika; Mathiyazhagan, K.

    2013-01-01

    Industries need to adopt the environmental management concepts in the traditional supply chain management. The green supply chain management (GSCM) is an established concept to ensure environment-friendly activities in industry. This paper identifies the relationship of driving and dependence...

  11. Greening consumption at the retail outlet: the case of the Thai appliance industry

    NARCIS (Netherlands)

    Thongplew, N.; Spaargaren, G.; Koppen, van C.S.A.

    2014-01-01

    Over the decades, the Thai appliance industry has developed into a strong and export-oriented industry with rigorous strategies to improve the environmental performance of products and production. Leading producers have recently begun to develop greening strategies targeting the consumption behavior

  12. Green Acquisitions And Lifecycle Management Of Industrial Products In The Circular Economy

    Science.gov (United States)

    Popa, Vasile N.; Popa, Luminita I.

    2016-11-01

    The article addresses the issue of green acquisitions which occur within an industrial company focused on reducing inputs while maintaining output (substitution and efficiency). These processes characterize a circular economy oriented on resource efficiency (costs saved by reducing purchasing inputs). In our article, we focus on the industrial procurement practice which can help businesses save money and materials. Besides the possibility to negotiate prices, buyers can influence suppliers to offer products and services in an efficient manner in terms of green resources. The life cycle of industrial products is used to demonstrate the environmental advantages and disadvantages of various options for acquisitions and initiatives to totally reuse them.

  13. 建筑业营改增后的挑战及对策%Challenges and Countermeasures of the Construction Industry after replacing the Business Tax with a Value-added Tax

    Institute of Scientific and Technical Information of China (English)

    张辰旭

    2017-01-01

    2016年3月24日,国家税务总局颁布了《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),决定从2016年5月1日起,将金融业、建筑业、房地产业、生活服务业由营业税改征增值税.建筑业作为我国支柱产业,由于建筑工程项目分布范围广,分支机构多,管理链条长等原因,使企业在进行营改增工作时面临增值税管理与税务筹划的双重挑战.根据建筑行业营改增后的政策,从会计核算,税务筹划,经营管理等方面提出解决方案,期望为促进营改增平稳过渡提供一些借鉴.%In March 24, 2016, the State Administration of Taxation issued the "notice on the full implementation of business tax VAT pilot" , from May 1, 2016, the financial industry, construction industry and real estate industry, life service industry replace the business tax with a value-added tax.As a pillar industry in our country, the wide range of construction projects, many branches, managing complex and other factors make the enterprises to face the double challenges of value added tax management and tax planning in the course of the Change from Business Tax to Value-Added Tax.According to the construction industry policy of the Change from Business Tax to Value-Added Tax, from accounting, tax planning, management put forward solutions, hoping to promote the smooth transition of the Change from Business Tax to Value-Added Tax to provide some reference.

  14. INTEGRATION OF THE SYSTEM OF TAX MANAGEMENT IN THE ORGANIZATIONAL STRUCTURE OF INDUSTRIAL ENTERPRISES (ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    L. A. Tchaikovskaya

    2010-01-01

    Full Text Available The article describes the basic elements, principles, procedures and methods of tax management, which must be integrated into the organizational structure of enterprises. Consideration of ways to optimize the taxation proposed in the context with the ability to self-identify tax risk businessesand evaluation of different directions simulations, to avoid such risks. Discusses how to optimize tax obligations in recognition of the rights of each enterprise to use all legal means, techniques and methods (including gaps in the legislation in order to minimize their tax liabilities. Management methods used by the tax impact on taxation will be used to harmonize the interests of the state and the taxpayer as an integral part of financial management company.

  15. Considerations regarding tax optimization in implanted multinational enterprises through external growth for the automobile industry in Central Eastern Europe

    Directory of Open Access Journals (Sweden)

    Nitu Antonie Renata

    2008-04-01

    Full Text Available The business strategy of multinational enterprises (MNEs from the automobile industry implanted in Central-Eastern European (CEE countries (Poland, Czech Republic and Romania is an offensive one, global from operational perspective. Mainly it aims the extension of market share through horizontal growth, generally external type single-domain (Mergers and Acquisitions and internal type (Greenfield investments in a lower degree. These enterprises put in practice also a defending strategy for the owned market shares through increasing the efficiency of the production network at global level. This paper aims to present the less evident aspects of tax optimization of the applied business strategy by implemented MNEs in the automobile industry in CEE, and in this context, the necessity to establish transfer prices in accordance with the OECD recommendations, as an obligation assessed by the tax legislations of the considered countries, but also from the necessity of efficient run of these enterprises.

  16. GREEN LEAN METHODOLOGY: ENTERPRISE ENERGY MANAGEMENT FOR INDUSTRIAL COMPANIES

    Directory of Open Access Journals (Sweden)

    Alin POSTEUCĂ

    2013-05-01

    Full Text Available The purpose of this article is to show the usefulness of Lean Manufacturing techniques when approaching the environmental issues. Green Lean Methodology presentation in seven steps with afferent tools and techniques provides a practical framework. Green Lean Methodology follows the Deming’s cycle (PDCA and it aims to achieve the continuous incremental improvement. Increasing the resource use effectiveness is achieved not only by protecting natural resources, but also by increasing productivity. These environmental gains through productivity are possible by continuously reducing losses in transformation processes, by designing/redesigning products and services in order to prevent undesirable environmental effects, by designing the control procedures in the processing flows, by increasing the capital investment in more efficient technology, by continuously improving work performance, by changing the perceptions of senior managers and by a more efficient and effective research and innovation. Keywords

  17. ASSESSMENT OF GREEN SUPPLY CHAIN MANAGEMENT IN AN INDIAN INDUSTRY

    OpenAIRE

    Er. Bhura Singh*1, Er. Nikhlesh N. Singh2 & Dr. Prabhat Sinha3

    2017-01-01

    In the present scenario, there is a growing need for integrating environmentally sound choices into supply chain management research and practices among the organization. The main objective of this study is to assess the recent literatures of the Green Supply Chain management (GSCM) and also determine the environment concern of this emerging field. The study is focused on development of GSCM strategies which also includes that all the researchers from this review is focused on environmental a...

  18. THE KEY ACTIVITIES OF GREEN LOGISTICS MANAGEMENT IN THE THAI AUTOMOTIVE INDUSTRY

    OpenAIRE

    Thanyaphat Muangpan; Mana Chaowarat; Jutaporn Neamvonk

    2016-01-01

    Thai automotive industry needs to be developed for understanding activities management on inbound logistics that is an essential element of business operations for a manufacturing firm. The purpose of research is to study the main activities of green logistics management (inbound logistics) in the Thai automotive industry. Survey research was used in this study to collect data by sampling from the people in the field of logistics and environmental management of Thai automotive industry to exa...

  19. Green Lean Six Sigma and Managerial Innovation in Malaysian Automotive Industry

    OpenAIRE

    Farah Izzaida Mohd Zamri; Nurul Fadly Habidin; Siti Norhafizan Hibadullah; Nursyazwani Mohd Fuzi; Auni Fatin Nadia Chiek Desa

    2013-01-01

    The purpose of this paper is to determine the relationship between the Green Lean Six Sigma (GLSS) and the Management Innovation (MI) to be implemented in the Malaysian Automotive Industry. This paper tries to examine how the GLSS can contribute and have a positive impact on the development of MI to achieve better performance in the automotive industry. In addition, by applying the advantages of innovation in an industry, they are able to ensure they have a competitive advantage factor. There...

  20. Greening of Industry in the Baltic States and Poland

    International Nuclear Information System (INIS)

    Lind, Oddvar

    2003-01-01

    The industries in Estonia, Latvia, Lithuania and Poland struggle to adapt to European standards of energy and environment. The Norwegian Energy Efficiency Group (NEEG) is establishing a network for the food processing industries in these four countries. The goal is to make this sector more energy efficient and friendly to the environment before the countries join the EU in 2004. The four countries have defined five strategic goals for the industry: (1) Improved environment, (2) Energy efficiency, (3) Reduced consumption of natural resources, (4) Production of ''safe food'' and (5) Competitive power on the EU market and at home

  1. Taxing energy

    International Nuclear Information System (INIS)

    Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed

  2. Role of behavioural factors in green supply chain management implementation in Indian mining industries

    DEFF Research Database (Denmark)

    Muduli, K.; Govindan, Kannan; Barve, A.

    2013-01-01

    Green supply chain management (GSCM) integrates ecological concepts with those of supply chain management in order to minimize energy and material usage and to reduce adverse impacts of supply chain activities on the environment. GSCM implementation in mining industries depends largely upon certain...... be taken as a reference by the decision makers while deciding the hierarchy of action necessary for effective implementation of green practices in mining supply chains. The present research attempts to explore various behavioural factors affecting GCSM practices and their interactions which help to attain...... green-enabled needs. Interpretive structural modelling (ISM) is employed in this research to extract the interrelationships among the identified behavioural factors....

  3. Taxes as a political instrument in the climate policy of some European countries

    International Nuclear Information System (INIS)

    Kasa, Sjur

    2000-06-01

    While the use of climate taxes in Norway has not been increasing much recently, many European countries have shown an increasing interest in taxing their factories. There is also increasing interest within the EU centrally for such ''green'' taxes. The report briefly reviews the use of green taxes in some European countries. The focus is on some of the ''green'' (and rich) nations within the EU, namely Denmark, Germany and the Netherlands, as theses countries have had the most rapid increase in the use of taxis in their climate policies in the 1990s. In addition, Great Britain is also discussed, where the use of green taxes has recently been implemented as a climate policy. A main objective of the report has been to introduce a comparative perspective into the Norwegian debate on green taxes and climate. In Norway, some actors have described the attempts to go in for the use of taxes as a means towards the industry as distinctively Norwegian. The report concludes that taxes on the manufacturing industries are used increasingly often in important European countries. The report may also add background material to the current debate in Norway on gas power plants

  4. Greening of Nordic electricity industry: policy convergence and diversity

    International Nuclear Information System (INIS)

    Midttun, Atle; Gundersen, Mari Hegg; Koefoed, Anne Louise

    2004-01-01

    With a comparative focus on policy similarity and diversity, this article gives an overview of the main elements of electricity-related environmental policy in the Nordic countries, following the launching of a common electricity market in the 1990s. The article points out that the electricity related environmental policy positions of the Nordic countries showed a noticeable lack of coordination in the 1990s. Nordic divergence is observed both in terms of general policy orientations and at the instrument and incentive levels, in spite of the pioneering development of a common integrated electricity market and ambitious environmental policy goals. The article then highlights how the recent Swedish 'green' certificate market model has created a new momentum for market-based 'greening' with a potential for stronger convergence in Nordic renewable energy policy. In spite of signs of convergence, the article shows how the development of Nordic electricity-related environmental policy still contains considerable ambiguity: Unequal resource endowments, subject to simple resource-based interest formation, should indicate that there is little room for convergence in Nordic renewable energy policy. Shifting the environmental policy focus from existing technologies and resources to potential innovations, however provides a more open arena where the Nordic countries may see themselves served by the dynamic scope of a broader Nordic market based on a common policy approach, such as a green certificate market. In explaining why the Nordic arena may be an interesting locus for common renewable energy policy, the article points out that small countries may need an 'intermediary' arena to aggregate size and scope in order to generate a European momentum in regulatory competition with larger European states. Similarly, Nordic companies may consider the opportunity to gain first mover advantages by partnering with government as local experimentation may be seen as useful pilot

  5. Green innovation in the Nordic electricity industry: patterns and perspectives

    International Nuclear Information System (INIS)

    Koefoed, Anne Louise; Midttun, Atle

    2001-01-01

    The Nordic countries have been among the leading countries with respect to developing environmentally friendly energy systems and have obtained remarkable results by developing new renewable, effective energy technologies. The article discusses this development and stresses the importance of a broad understanding of the concept of innovation system that includes such elements as sectoral policy, institutions and regulation regimes, but which at the same time retains a functional focus on innovation. The case studies that this article builds upon, show how ''green'' innovation in the Nordic energy systems take place both in commercial and political initialisation- and selection environments. The author thus argues in favour of a functional diffusion of innovation policy into sectoral policy and sectoral economical processes

  6. The Development of Green Clusters of the Automobile Industry in the Russian Region

    Directory of Open Access Journals (Sweden)

    Alexander A. Khokhlov

    2017-06-01

    Full Text Available The article shows the expediency of forming of a green cluster of the automobile industry and indicates the possibility of implementation through the development of electric vehicles as one of the environmentally friendly modes of transport. It is proved that their production requires the joint efforts of the automobile industry, small and medium business enterprises and organizations in other industries that manufacture components and equipment for electric cars. Further the possibility and expediency of launching of environmentally friendly vehicles is proved through the provision of issue in the process of import substitution in the automotive industry. The assumed centres of the green clusters of the automobile industry are selected, they are companies that are potential manufacturers of automobiles, having the properties of environmentally friendly vehicles: PJSC "AVTOVAZ", "GAZ". The scheme of realization of perspective projects on creation of models and production of electric vehicles is represented in the framework of activation of cooperation between state, municipal and business structures in the Russian regions. It is proposed as an institutional form of their interaction to use the concept of a consortium of the automotive industry, which principles are reflected in the text. It is concluded that in the automotive industry in the Russian regions there are possibilities of formation of territorial and production clusters based on the foundations of a green economy in the Russian Federation.

  7. A Descriptive Study towards Green Computing Practice Application for Data Centers in IT Based Industries

    Directory of Open Access Journals (Sweden)

    Anthony Jnr. Bokolo

    2018-01-01

    Full Text Available The progressive upsurge in demand for processing and computing power has led to a subsequent upsurge in data center carbon emissions, cost incurred, unethical waste management, depletion of natural resources and high energy utilization. This raises the issue of the sustainability attainment in data centers of Information Technology (IT based industries. Green computing practice can be applied to facilitate sustainability attainment as IT based industries utilizes data centers to provide services to staffs, practitioners and end users. But it is a known fact that enterprise servers utilize huge quantity of energy and incur other expenditures in cooling operations and it is difficult to address the needs of accuracy and efficiency in data centers while yet encouraging a greener application practice alongside cost reduction. Thus this research study focus on the practice application of Green computing in data centers which houses servers and as such presents the Green computing life cycle strategies and best practices to be practiced for better management in data centers in IT based industries. Data was collected through questionnaire from 133 respondents in industries that currently operate their in-house data centers. The analysed data was used to verify the Green computing life cycle strategies presented in this study. Findings from the data shows that each of the life cycles strategies is significant in assisting IT based industries apply Green computing practices in their data centers. This study would be of interest to knowledge and data management practitioners as well as environmental manager and academicians in deploying Green data centers in their organizations.

  8. 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...

  9. Biobased chemicals: the convergence of green chemistry with industrial biotechnology.

    Science.gov (United States)

    Philp, Jim C; Ritchie, Rachael J; Allan, Jacqueline E M

    2013-04-01

    Policy issues around biobased chemicals are similar to those for biobased plastics. However, there are significant differences that arise from differences in production volumes and the more specific applications of most chemicals. The drivers for biobased chemicals production are similar to those for biobased plastics, particularly the environmental drivers. However, in Europe, biobased chemical production is further driven by the need to improve the competitiveness of the chemicals industry. Copyright © 2013 Elsevier Ltd. All rights reserved.

  10. TO ANALYZE THE CONCEPT OF GREEN SUPPLY CHAIN MANAGEMENT IN PAPER INDUSTRY

    OpenAIRE

    Renil Rajan*1 & Rahul Charles Francis2

    2017-01-01

    Paper industry is primarily dependent upon forestbased raw materials. Growth of paper industry in India has been constrained due to high cost of production caused by inadequate availability and high cost of raw materials, power cost and concentration of mills in one particular area. Government has taken several policy measures to remove the bottlenecks of availability of raw materials and infrastructure development.This paper explores the outcome in terms of operational performance, of green ...

  11. The strategic industrial sectors of the green economy: stakes and perspectives

    International Nuclear Information System (INIS)

    Albertini, Jean-Paul; Larrieu, Catherine; Griot, Alain

    2013-03-01

    Proposing a transverse analysis and a synthesis, the first part of this voluminous report discusses the evolution of the context since 2009 for the green industry sector, outlines and comments the development stakes for the different sectors, analyses and comments their main evolutions for the last three years, outlines the development potential and perspectives of these activities in France, and proposes an overview of strategic policies implemented in the field of green economy in different countries (USA, Germany, United Kingdom, Japan, China, South Korea). The second part addresses the evolution and perspectives of each sector: energy production from renewable sources (biofuels, biomass, marine energies, wind energy, geothermal energy, solar energy), optimization of natural energy consumption (building with low environmental impact, green chemistry, hydrogen and fuel cells, biomaterials, optimization of industrial processes, smart grids, energy storage, low-carbon vehicles), natural resource life cycle management (CO 2 capture and storage, water, purification and ecologic engineering, metrology and instrumentation, recycling and waste valorization)

  12. Radiation curing--new technology of green industries facing 21st century

    International Nuclear Information System (INIS)

    Wang Jianguo; Teng Renrui

    2000-01-01

    The development of radiation curing was simply reviewed and the mechanism of UV curing and EB curing, the equipment and materials used in the radiation curing were also introduced. Compared with ordinary curing, the radiation curing has advantages of energy saving, high effectiveness and little pollution. It is a new technology of green industries facing the 21st century

  13. Industrial wastes of the cities of Baku and Sumgait and their effect on green plantings

    Energy Technology Data Exchange (ETDEWEB)

    Amirov, R O; Ismaylov, A R

    1969-01-01

    Baku and Sumgait had large oil production and chemical industries. Investigations showed that injury in green planting depended essentially on the nature of the waste products. Air polluted with SO/sub 2/, chlorine, and fluorine compounds produced dark brown bumps on the leaves. As the distance from the industries increased, the frequency and the intensity of the injuries decreased. Some of the ornamental species were beter adjusted and had a greater resistance. The establishment and development of green plantings were important for combating air pollution and for the sanitary well-being of the industrial area. Plans of landscaping of industrial enterprises included green plantings directly on the territory of the enterprises as well as in areas surrounding them in a radius of 150-500 m. Green shelter belts were needed for protection of the strong northern winds. The selection of plants was made considering their gas resistance, their drought resistance, as well as the plants' ability to grow in solonchak-solonets, clayey, and clayey loam soils characteristic for the Apsheron Peninsula. Trees and bushes were planted by the trench method. Irrigation with waste water was avoided.

  14. Development strategy of green energy industry for Taipei—A modern medium-sized city

    International Nuclear Information System (INIS)

    Lu, Shyi-Min; Huang, May-Yao; Su, Pu-Ti; Tseng, Kuo-Tung; Chen, Falin

    2013-01-01

    Taipei, a subtropical modern medium city, is essentially featured with high population density, scarce land, and large traffic flow. Moreover, there are abundant green energy resources reserved in Taipei. If they were fully developed, there would be 13,040 GWh electricity generated per year, resulting in a total of 9.37 million tons of carbon dioxide emissions abatement. The development of the green energy industry in this city not only can bring significant energy-saving and carbon-reducing benefits, but also may create huge derivative business opportunities. For example, the total output values of the solar PV and electric vehicles industries would be as high as 700 billion yuan. In this study, through Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis, we concluded that the top priorities for Taipei for the development of green energy industries are building energy conservation and electrified transportation, specifically, the following four items: electric vehicles, Light-Emitting Diode (LED) lighting, inverter air conditioning, and Energy Service Company (ESCO). Meanwhile, Taipei is a domestic and international key of politics, transportation, technology, commerce, and finance. Taipei is very likely to become an internationalized green energy industrial hub, achieving the “3E” goals of economic prosperousness, environmental protection, and energy security. -- Highlights: •Building energy conservation and electrified transportation are top priorities. •SWOT analysis applied to systematically conclude four green energy industrial items for Taipei. •Specifically, electric vehicles, LED lighting, inverter air conditioning, and ESCO. •13,040 GWh electricity would be generated per year from Taipei's rich renewables. •The derivative business opportunities would exceed 700 billion yuan

  15. Uncovering Productivity Gains of Digital and Green Servitization: Implications from the Automotive Industry

    Directory of Open Access Journals (Sweden)

    Marco Opazo-Basáez

    2018-05-01

    Full Text Available The growing industrial concern about sustainability challenges has driven vehicle and auto parts manufacturers to adopt service capabilities as a way to maintain competitiveness in compliance with environmental regulations. As a result, automakers have progressively integrated digital and green service initiatives to support operations and address environmental issues effectively. The present study examined the effect of digital and green servitization on the firm’s productivity. To test their effect quantitatively, this study used the ORBIS database to construct a multi-country sample containing 228 companies in the automotive industry. Our findings indicate that implementation of digital and green servitization is positively associated with higher productivity outcomes once the two forms of servitization coexist and operate jointly. Moreover, the results of the study underscore the importance of establishing a successional pathway of implementation priorities. Our evidence suggests that firms willing to offer green services should consider offering digital services first, as this is the only way to obtain productivity gains from green servitization.

  16. Rare earth industries; Moving Malaysia's Green Economy Forward

    International Nuclear Information System (INIS)

    2011-08-01

    There is a famous saying, Where there is risk, there is opportunity. Rare earths present both health and environmental risks as well as potential economic opportunities. However, the risks are manageable thanks to improved technologies and a better understanding of the implications on health and the environment. This explains why there is a rush by many countries to reopen old mines and increase investment in the production of rare earths concentrate and their high value downstream products. Why is there such a scramble to risk money on rare earths? What have ignited global demand? Where are the opportunities? How are the risks associated with rare earths managed? Can Malaysia benefit from this new growth industry? What should be our strategies? This report, produced by the joint Working Group of the Academy of Sciences Malaysia (ASM) and the Majlis Professor Negara (MPN), discusses the science of rare earths and their business prospects; and proposes some strategic directions for Malaysia. The analysis is based on information culled from various secondary sources as well as the groups engagement with experts from the Rare Earths Society of China. (author)

  17. Proceedings of the Indian Analytical Science Congress: analytical science for innovations in green energy, technology and industry - souvenir

    International Nuclear Information System (INIS)

    2013-01-01

    The theme of IASC - 2013 is 'Analytical Science for innovations in Green Energy, Technology and Industry'. This theme was chosen to emphasize the unprecedented opportunities for analytical science and technology in the field of green energy, technology and industry, while at the same time recognizing the special challenges faced by analytical science in this field. The objective of the conference is to advance research, development and innovation in analytical sciences for the benefit of its application in the areas of green science and technology. The growing role of analytical science in green energy, technology and industry are significant. The next few years will witness more momentous achievements of analytical science as well as its application in green energy, technology and industry contributing towards the benefit of mankind in terms of healthy, productive, long and comfortable life. Papers relevant to INIS are indexed separately

  18. Sustainable Construction Industry Development and Green Buildings: A Case of Latvia

    Science.gov (United States)

    Kauskale, L.; Geipele, I.; Zeltins, N.; Vanags, J.

    2018-02-01

    Nowadays, more and more attention is being paid to the country's economy, construction industry and real estate market's sustainable development and to the studies related to these issues. The aim of the research is to analyse significant aspects of sustainable development of construction activities and real estate market, with particular focus on environmental aspects of construction or the role of green buildings. The research includes an integrated approach of construction industry analysis and analysis of real estate operations area. Scientific and practical solutions and recommendations will enable the industry participants to be introduced to the main sustainable aspects of construction industry development, which, in their turn, can improve the overall performance of the industry in the long term.

  19. Sustainable Construction Industry Development and Green Buildings: A Case of Latvia

    Directory of Open Access Journals (Sweden)

    Kauskale L.

    2018-02-01

    Full Text Available Nowadays, more and more attention is being paid to the country's economy, construction industry and real estate market's sustainable development and to the studies related to these issues. The aim of the research is to analyse significant aspects of sustainable development of construction activities and real estate market, with particular focus on environmental aspects of construction or the role of green buildings. The research includes an integrated approach of construction industry analysis and analysis of real estate operations area. Scientific and practical solutions and recommendations will enable the industry participants to be introduced to the main sustainable aspects of construction industry development, which, in their turn, can improve the overall performance of the industry in the long term.

  20. Survey datasets on women participation in green jobs in the construction industry

    Directory of Open Access Journals (Sweden)

    Adedeji O. Afolabi

    2018-04-01

    Full Text Available The unique qualities of women can make them bearers of solutions towards achieving sustainability and dealing with the dangers attributed to climate change. The attitudinal study utilized a questionnaire instrument to obtain perception of female construction professionals. By using a well-structured questionnaire, data was obtained on women participating in green jobs in the construction Industry. Descriptive statistics is performed on the collected data and presented in tables and mean scores (MS. In addition, inferential statistics of categorical regression was performed on the data to determine the level of influence (beta factor the identified barriers had on the level of participation in green jobs. Barriers and the socio-economic benefits which can guide policies and actions on attracting, retaining and exploring the capabilities of women in green jobs can be obtained from the survey data when analyzed.

  1. A global CO2 tax for sustainable development?

    DEFF Research Database (Denmark)

    Brandt, Urs Steiner; Svendsen, Gert Tinggaard

    2014-01-01

    The Rio+20 conference in 2012 called for goals of promoting green industries and improving the quality of institutions worldwide. Is a global CO2 tax the best global solution for achieving this twin goal? As most countries in the world are highly corrupt, an adequate regulatory instrument should...... and sustainability conferences substantially since the focus is on one issue rather than many....

  2. Greening Food Processing Industry in Vietnam: Putting Industrial Ecology to Work

    OpenAIRE

    Tran Thi My Dieu

    2003-01-01

    The significant contribution to Vietnam's gross domestic product over the years give evidence of the important role of food processing industry in the economic and industrial development of the country. This is even more relevant from now onwards, as it is Vietnam's development strategy to become one of the top agricultural countries in the world by the year 2010. However, it is not difficult to recognize that the rapid growth of food processing industry in Vietnam goes together with environm...

  3. A TOE Approach to Establish a Green Supply Chain Adoption Decision Model in the Semiconductor Industry

    Directory of Open Access Journals (Sweden)

    Bang-Ning Hwang

    2016-02-01

    Full Text Available The green supply chain is an innovation that extends traditional sustainability initiatives to environmental activities in the supply chain and aims to minimize a product’s environmental impact throughout its life cycle. The adoption of a green supply chain involves a complex decision-making process characterized by multiple criteria. The goal of the current study is to construct a decision framework by identifying a comprehensive set of consideration factors and their causal relationships. The consideration factors are deliberately drawn from a variety of different, yet related, theories and are grouped into an extensive Technology-Organization -Environment (TOE framework. In accordance with the Decision Making Trial and Evaluation Laboratory (DEMATEL method, the decision framework was analyzed for appropriateness through surveys of selected experts in the semiconductor industry. Because the semiconductor industry has a long history of heavy resource usage and has proven an early advocate of green supply chains, results from this study can provide insights to other firms with similar operations and aims. The contributions of this research are twofold. First, its theoretical contribution consists of integrating previously separate strands of different theories into a holistic framework and exploring the causal relationships among decision factors. Second, its practical contribution lies in its establishment of a strategic path that provides firms a set of priorities when adopting green supply chains.

  4. Investigating the barriers of the green human resource management implementation in oil industry

    Directory of Open Access Journals (Sweden)

    Marjan Fayyazi

    2015-01-01

    Full Text Available There is a growing need for the integration of environmental management into Human Resource Management (HRM practices; such effort is known as Green HRM initiatives. The aim of this study is to identify barriers of green human resource management in Iran's oil industry. For this purpose, mixed method has been used. In the article, existing literature was examined and questions were designed and 12 experts of international oil industry were interviewed. The aim of these interviews was to design questionnaire and collects the necessary information. To examine the reliability of the questionnaires, Cronbach alpha coefficient was equal to 0.732, which validated the reliability of the questionnaire. Finally, the questionnaires were shared among 31 members of oil's experts and HR managers. The results of the study have shown that the lack of comprehensive plan to implement green HRM and ambiguous of green values were in the highest level and they were considered as the most important barriers. Furthermore, staff resistance had the lowest importance.

  5. Greening Food Processing Industry in Vietnam: Putting Industrial Ecology to Work

    NARCIS (Netherlands)

    Tran Thi My Dieu,

    2003-01-01

    The significant contribution to Vietnam's gross domestic product over the years give evidence of the important role of food processing industry in the economic and industrial development of the country. This is even more relevant from now onwards, as it is Vietnam's development strategy to become

  6. Green bionanocomposite based on kefiran and cellulose nanocrystals produced from beer industrial residues.

    Science.gov (United States)

    Shahabi-Ghahfarrokhi, Iman; Khodaiyan, Faramarz; Mousavi, Mohammad; Yousefi, Hossein

    2015-01-01

    Environmental concern about synthetic polymers and nanoparticles bring about development of the green bionanocomposite. Nanocellulose (NC) as safe nanofiller was prepared from beer industrial residues by acid hydrolysis in this study. ATR-FTIR spectrum showed no change in chemical structure of kefiran and NC after mixing. However, mechanical, visual, and WVP properties of kefiran/NC films improved with NC, but thermal properties and water sensitivity of them declined, simultaneously. Copyright © 2015 Elsevier B.V. All rights reserved.

  7. Environmental Regulation, Foreign Direct Investment and Green Technological Progress—Evidence from Chinese Manufacturing Industries

    Science.gov (United States)

    Hu, Jiangfeng; Wang, Zhao; Lian, Yuehan; Huang, Qinghua

    2018-01-01

    This study examines the spillover effects of foreign direct investment (FDI) on green technology progress rate (as measured by the green total factor productivity). The analysis utilizes two measures of FDI, labor-based FDI and capital-based FDI, and separately investigates four sets of industry classifications—high/low discharge regulation and high/low emission standard regulation. The results indicate that in the low discharge regulation and low emission standard regulation industry, labor-based FDI has a significant negative spillover effect, and capital-based FDI has a significant positive spillover effect. However, in the high-intensity environmental regulation industry, the negative influence of labor-based FDI is completely restrained, and capital-based FDI continues to play a significant positive green technological spillover effects. These findings have clear policy implications: the government should be gradually reducing the labor-based FDI inflow or increasing stringency of environmental regulation in order to reduce or eliminate the negative spillover effect of the labor-based FDI. PMID:29382112

  8. Environmental Regulation, Foreign Direct Investment and Green Technological Progress—Evidence from Chinese Manufacturing Industries

    Directory of Open Access Journals (Sweden)

    Jiangfeng Hu

    2018-01-01

    Full Text Available This study examines the spillover effects of foreign direct investment (FDI on green technology progress rate (as measured by the green total factor productivity. The analysis utilizes two measures of FDI, labor-based FDI and capital-based FDI, and separately investigates four sets of industry classifications—high/low discharge regulation and high/low emission standard regulation. The results indicate that in the low discharge regulation and low emission standard regulation industry, labor-based FDI has a significant negative spillover effect, and capital-based FDI has a significant positive spillover effect. However, in the high-intensity environmental regulation industry, the negative influence of labor-based FDI is completely restrained, and capital-based FDI continues to play a significant positive green technological spillover effects. These findings have clear policy implications: the government should be gradually reducing the labor-based FDI inflow or increasing stringency of environmental regulation in order to reduce or eliminate the negative spillover effect of the labor-based FDI.

  9. Environmental Regulation, Foreign Direct Investment and Green Technological Progress-Evidence from Chinese Manufacturing Industries.

    Science.gov (United States)

    Hu, Jiangfeng; Wang, Zhao; Lian, Yuehan; Huang, Qinghua

    2018-01-29

    This study examines the spillover effects of foreign direct investment (FDI) on green technology progress rate (as measured by the green total factor productivity). The analysis utilizes two measures of FDI, labor-based FDI and capital-based FDI, and separately investigates four sets of industry classifications-high/low discharge regulation and high/low emission standard regulation. The results indicate that in the low discharge regulation and low emission standard regulation industry, labor-based FDI has a significant negative spillover effect, and capital-based FDI has a significant positive spillover effect. However, in the high-intensity environmental regulation industry, the negative influence of labor-based FDI is completely restrained, and capital-based FDI continues to play a significant positive green technological spillover effects. These findings have clear policy implications: the government should be gradually reducing the labor-based FDI inflow or increasing stringency of environmental regulation in order to reduce or eliminate the negative spillover effect of the labor-based FDI.

  10. Carbon exergy tax applied to biomass integrated gasification combined cycle in sugarcane industry

    International Nuclear Information System (INIS)

    Fonseca Filho, Valdi Freire da; Matelli, José Alexandre; Perrella Balestieri, José Antonio

    2016-01-01

    The development of technologies based on energy renewable sources is increasing worldwide in order to diversify the energy mix and satisfy the rigorous environmental legislation and international agreements to reduce pollutant emission. Considering specific characteristics of biofuels available in Brazil, studies regarding such technologies should be carried out aiming energy mix diversification. Several technologies for power generation from biomass have been presented in the technical literature, and plants with BIGCC (biomass integrated gasification combined cycle) emerge as a major technological innovation. By obtaining a fuel rich in hydrogen from solid biomass gasification, BIGCC presents higher overall process efficiency than direct burning of the solid fuel in conventional boilers. The objective of this paper is to develop a thermodynamic and chemical equilibrium model of a BIGCC configuration for sugarcane bagasse. The model embodies exergetic cost and CO_2 emission analyses through the method of CET (carbon exergy tax). An exergetic penalty comparison between the BIGCC technology (with and without CO_2 capture and sequestration), a natural gas combined cycle and the traditional steam cycle of sugarcane sector is then presented. It is verified that the BIGCC configuration with CO_2 capture and sequestration presents technical and environmental advantages when compared to traditional technology. - Highlights: • We compared thermal cycles with the exergetic carbon exergy tax. • Thermal cycles with and without carbon capture and sequestration were considered. • Burned and gasified sugarcane bagasse was assumed as renewable fuel. • Exergetic carbon penalty tax was imposed to all studied configurations. • BIGCC with carbon sequestration revealed to be advantageous.

  11. What would be the effects of a carbon tax in Japan: an historic analysis of subsidies and fuel pricing on the iron & steel, chemical, and machinery industries

    Directory of Open Access Journals (Sweden)

    Takako Wakiyama

    2016-06-01

    Full Text Available This study examines how a carbon tax could affect industrial-related carbon dioxide (CO2 emissions in Japan. Rather than forecasting the effects of a tax, the paper employs a time-series autoregressive moving average (ARMA model to determine how past subsidies and fuel price changes affected investments in energy and carbon intensity in Japan’s iron & steel, chemical, and machinery industries from 1993 to 2004. The results suggest the impacts varied greatly across industries. In the iron & steel industry, subsidies and price changes produced negligible effects on investments in energy and carbon intensity. This may be because existing iron & steel technologies have long lifetimes and substantial replacement costs. It may also be because the few large companies dominating the industry were relatively immune to subsidy provisions and pricing changes. In the chemical industry, subsidies and fuel prices gave rise to investments that improved carbon and energy intensity. This may be because the industry has relatively higher operation costs that could be cut easily given financial incentives. In the machinery industry, two of three fuel price changes (oil and gas, but not subsidy provisions, yielded improvements in carbon and energy intensity. This may reflect the heterogeneity of companies and products comprising the industry. Overall, the study underscores that policymakers need to tailor the rates and revenue recycling provisions of a carbon tax to an industry’s unique features to stimulate CO2 reductions.

  12. 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.

  13. The Implementation of Effluent Taxes for Cambodian Industry: An Assessment of Pollutant Levies

    OpenAIRE

    Sideth Muong

    2006-01-01

    This study looks at how the Cambodian government might introduce a pollution levy system to address the country's industrial pollution problem. Using information drawn from a variety of sources, including a recent industrial survey, it estimates the levels of pollution charges that would reduce pollution by 25%-85%. It also calculates the overall revenue that such levies would produce and estimates the costs that industry would have to bear in terms of abatement costs and pollution charges. B...

  14. Tribological behavior of a new green industrial lubricant for stamping operations - Application to Stainless Steels

    Science.gov (United States)

    Buteri, A.; Borgeot, M.; Roizard, X.; Lallemand, F.; Melot, J.-M.; Morand, L.

    2016-11-01

    Thanks to a fruitful collaboration between different academic and industrial research entities, a new green lubricant solution AFULudine has been developed for stamping operations in substitution to the usual mineral oils, with the idea and the wish to combine different essential properties such as a low environmental impact and ease-of-use according to the market needs and the more and more restrictive environmental legislation (e.g. REACH). Based on the Self-Assembled-Monolayer (SAM) principle and so, on a perfect control of the chemical reaction between the solution and the substrate (grafting of molecules onto the surface), AFULudine offers an efficient technical answer for improving stamping processes. The present study, focused on stainless steel stampings (comparison between a 441-1.4509 grade and a 304-1.4301 grade), investigates the performances of this new green industrial lubricant at different levels: from laboratory tests to industrial conditions through the production of hundreds of parts. Additional results coming from tests made on a rotational pin- on-disk tribometer will allow us to appreciate and retrieve more local information about the tribofilm creation during sliding. Moreover, the comparison with different mineral oils currently used at industrial scale, will strengthen the AFULudine performances. Indeed, this new solution usually outperforms a majority of such oils whatever their viscosity and their own composition: formulation, content of extreme pressure additives (Cl, S, P)...

  15. Empirical Analysis of Green Supply Chain Management Practices in Indian Automobile Industry

    Science.gov (United States)

    Luthra, S.; Garg, D.; Haleem, A.

    2014-04-01

    Environmental sustainability and green environmental issues have an increasing popularity among researchers and supply chain practitioners. An attempt has been made to identify and empirically analyze green supply chain management (GSCM) practices in Indian automobile industry. Six main GSCM practices (having 37 sub practices) and four expected performance outcomes (having 16 performances) have been identified by implementing GSCM practices from literature review. Questionnaire based survey has been made to validate these practices and performance outcomes. 123 complete questionnaires were collected from Indian automobile organizations and used for empirical analysis of GSCM practices in Indian automobile industry. Descriptive statistics have been used to know current implementation status of GSCM practices in Indian automobile industry and multiple regression analysis has been carried out to know the impact on expected organizational performance outcomes by current GSCM practices adopted by Indian automobile industry. The results of study suggested that environmental, economic, social and operational performances improve with the implementation of GSCM practices. This paper may play an important role to understand various GSCM implementation issues and help practicing managers to improve their performances in the supply chain.

  16. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    1998-01-01

    -best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit...

  17. [Excise taxes on tobacco and the problem of smuggling - concerning the credibility of the tobacco industry's "Discarded-Cigarette-Packages-Study"].

    Science.gov (United States)

    Adams, M; Effertz, T

    2011-10-01

    The consumption of tobacco products is one of the main causes of illnesses. An often neglected but highly effective instrument for fiscal and preventive purposes is higher taxes on tobacco products. The tobacco industry however claims that higher taxes have tremendous effects on smuggling activity with additional costs with regard to law enforcement. The claim appears to be substantiated by a study which collects and documents the amounts of discarded empty cigarette packs, and which is used to estimate the fraction of illegally imported cigarettes. We show that this study makes use of systematic misspecifications and impreciseness and thus seems to pursue the aim of showing an exaggerated high amount of illegally imported cigarettes. The industry's claim that two thirds of non-taxed cigarettes in Germany are imported illegally, thus lacks any sound, well-grounded empirical corroboration. © Georg Thieme Verlag KG Stuttgart · New York.

  18. Photosynthetic biomanufacturing in green algae; production of recombinant proteins for industrial, nutritional, and medical uses.

    Science.gov (United States)

    Rasala, Beth A; Mayfield, Stephen P

    2015-03-01

    Recombinant proteins are widely used for industrial, nutritional, and medical applications. Green microalgae have attracted considerable attention recently as a biomanufacturing platform for the production of recombinant proteins for a number of reasons. These photosynthetic eukaryotic microorganisms are safe, scalable, easy to genetically modify through transformation, mutagenesis, or breeding, and inexpensive to grow. Many microalgae species are genetically transformable, but the green alga Chlamydomonas reinhardtii is the most widely used host for recombinant protein expression. An extensive suite of molecular genetic tools has been developed for C. reinhardtii over the last 25 years, including a fully sequenced genome, well-established methods for transformation, mutagenesis and breeding, and transformation vectors for high levels of recombinant protein accumulation and secretion. Here, we review recent successes in the development of C. reinhardtii as a biomanufacturing host for recombinant proteins, including antibodies and immunotoxins, hormones, industrial enzymes, an orally-active colostral protein for gastrointestinal health, and subunit vaccines. In addition, we review the biomanufacturing potential of other green algae from the genera Dunaliella and Chlorella.

  19. Waiting for tax credits

    International Nuclear Information System (INIS)

    Sheinkopf, K.

    1992-01-01

    This article examines the effect of tax credits and related legislation under consideration by Congress on the economics of the renewable energy industry. The topics discussed in the article include conflicting industry opinion on financial incentives, the effectiveness of current incentives, and alternative approaches. The article also includes a sidebar on tax incentives offered by state programs

  20. Overcoming barriers to high performance seismic design using lessons learned from the green building industry

    Science.gov (United States)

    Glezil, Dorothy

    NEHRP's Provisions today currently governing conventional seismic resistant design. These provisions, though they ensure the life-safety of building occupants, extensive damage and economic losses may still occur in the structures. This minimum performance can be enhanced using the Performance-Based Earthquake Engineering methodology and passive control systems like base isolation and energy dissipation systems. Even though these technologies and the PBEE methodology are effective reducing economic losses and fatalities during earthquakes, getting them implemented into seismic resistant design has been challenging. One of the many barriers to their implementation has been their upfront costs. The green building community has faced some of the same challenges that the high performance seismic design community currently faces. The goal of this thesis is to draw on the success of the green building industry to provide recommendations that may be used overcome the barriers that high performance seismic design (HPSD) is currently facing.

  1. WHY RESTAURANTS SHOULD GO GREEN? – MAIN ENVIRONMENTAL PRACTICES IN RESTAURANTS INDUSTRY

    Directory of Open Access Journals (Sweden)

    Stefan-Dragos CÎRSTEA

    2015-11-01

    Full Text Available Hospitality businesses influence the sustainability of their natural environment by consuming significant amounts of natural resources. Restaurant industry employs one in every three retail workers and consumes one-third of all retail electricity use and almost 30% of all meals were eaten away from home, last year. This study attempted to identify the most important benefits obtained from green practices implementation and which are the basic environmental practices that can be adopted by the organisations in order the improve their image and reduce their costs. Moreover, our research has been undertaken in parallel with worldwide existing trends in order to better understand the direction in which green restaurants are moving. This study results inventories the main environmental practices and actions that can be implemented in restaurants.

  2. Effect of an industrial chemical waste on the uptake of cations by green oat

    Directory of Open Access Journals (Sweden)

    HORTENSIA RADULESCU

    2007-06-01

    Full Text Available Calcium carbonate, obtained as a waste in the industrial manufacture of magnesium carbonate and magnesium oxide from dolomites, can be applied in agriculture. The appreciable amounts of calcium and magnesium in this waste, together with impurities such as iron, zinc, manganese, chromium and copper compounds can be useful in soil amendment and plant nutrition. This paper presents preliminary results of the testing of several waste doses on soil, pursuing their effect on the uptake of cations by green oat (Avena sativa L.. The obtained results show an increase in the amount of calcium, magnesium, zinc and copper found in green oat plants, as well as a decrease of the content of iron and manganese with increasing waste dose. These results may be explained by lower absorptions of iron andmanganese because of the antagonistic effect created by high amounts of calcium and magnesium, as well as by the presence of copper and zinc.

  3. Green Trends in the Hotel Industry - Status and Opportunities of SERBIA

    Directory of Open Access Journals (Sweden)

    Bela Muhi Muhi

    2013-03-01

    Full Text Available So-called "green" hotels that are trying to respect the rules of environmental pollution and reduce it to a minimum have become wide spread recently. The main principle of this trend is to use a variety of methods of responsible hotel operations, to reduce energy, water consumption and carbon dioxide emissions, to take care of the decomposition of solid waste and increase the recycling of waste materials, to use conventional detergents and other chemical agents to the lower measure and replace it by harmless "organic", to prevent or at least reduce the pollution of the environment and, wherever possible to preserve local biodiversity. In this paper, the authors provide an overview of green trends in the hotel industry with a focus on status and opportunities in Serbia.

  4. A linear regression approach to evaluate the green supply chain management impact on industrial organizational performance.

    Science.gov (United States)

    Mumtaz, Ubaidullah; Ali, Yousaf; Petrillo, Antonella

    2018-05-15

    The increase in the environmental pollution is one of the most important topic in today's world. In this context, the industrial activities can pose a significant threat to the environment. To manage problems associate to industrial activities several methods, techniques and approaches have been developed. Green supply chain management (GSCM) is considered one of the most important "environmental management approach". In developing countries such as Pakistan the implementation of GSCM practices is still in its initial stages. Lack of knowledge about its effects on economic performance is the reason because of industries fear to implement these practices. The aim of this research is to perceive the effects of GSCM practices on organizational performance in Pakistan. In this research the GSCM practices considered are: internal practices, external practices, investment recovery and eco-design. While, the performance parameters considered are: environmental pollution, operational cost and organizational flexibility. A set of hypothesis propose the effect of each GSCM practice on the performance parameters. Factor analysis and linear regression are used to analyze the survey data of Pakistani industries, in order to authenticate these hypotheses. The findings of this research indicate a decrease in environmental pollution and operational cost with the implementation of GSCM practices, whereas organizational flexibility has not improved for Pakistani industries. These results aim to help managers regarding their decision of implementing GSCM practices in the industrial sector of Pakistan. Copyright © 2017 Elsevier B.V. All rights reserved.

  5. A Profile of Tax Subsidies and Investment Behavior in Six Major Polluting Industries (1997)

    Science.gov (United States)

    Reviews investment trends in pollution control technology to determine existing patterns and to highlight the likely investment incentives that six industries, metals mining, petroleum, primary metals, pulp and paper, chemicals, and electric utilities.

  6. TOWARDS GREEN THROUGH LEAN/LEAN SIX SIGMA APPROACHES: A LITERATURE REVIEW AT SERVICE INDUSTRY

    Directory of Open Access Journals (Sweden)

    RODRIGO GOYANNES GUSMÃO CAIADO

    2017-08-01

    Full Text Available In the last decades, sustainable development have increasingly gained importance to service industry and lean/Six Sigma approaches are becoming more and more outstanding in order to improve sustainability performance. In the post-modern era the integration between those approaches are necessary in order to aid organisations to balance the need for operational efficiency in their production and service systems with environmental commitment and social fairness. Because of that, Lean Six Sigma practices are progressively becoming widespread in studies about service, as way to improve quality, efficiency, effectiveness and sustainability of services. The purpose of this paper is to critically review the Lean and Lean Six Sigma (L6σ methodologies and highlight their importance to achieve sustainable development in service industry. To do this, a systematic literature review (SLR of the subjects under investigation was conducted. We examine the compatibility and divergences of the green, lean and Six Sigma concepts and implications regarding its sustainable implementation in service industry. The study has two major contributions. First, it is one of the first researches that investigate the potential benefits of integrating green, lean and Six Sigma in service sector. Second, it supports and expands current literature, providing both academicians and practitioners a better panorama to understand the present status of L6σ for achieving sustainability in service sector.

  7. Effects of Wastes from the Brewing Industry in Lightweight Aggregates Manufactured with Clay for Green Roofs

    Science.gov (United States)

    Farías, Romina D.; Martínez García, Carmen; Cotes Palomino, Teresa; Martínez Arellano, Myriam

    2017-01-01

    This study investigates the effects of sieved wastes generated from the brewing industry on lightweight aggregates manufactured with clay. Sludge from a wastewater treatment plant, bagasse and diatomaceous earth were used to obtain the samples. These wastes are usually dumped in landfills, but the current increase in restrictions on dumping and interest in improving the environment make our proposal for gaining value from these wastes a significant contribution. Laboratory tests show that the new aggregate has low bulk density and increased water absorption and porosity. The thermographic camera results provide evidence that new aggregates have significant insulating properties and are suitable for use on green roofs. PMID:28772892

  8. Effects of Wastes from the Brewing Industry in Lightweight Aggregates Manufactured with Clay for Green Roofs

    Directory of Open Access Journals (Sweden)

    Romina D. Farías

    2017-05-01

    Full Text Available This study investigates the effects of sieved wastes generated from the brewing industry on lightweight aggregates manufactured with clay. Sludge from a wastewater treatment plant, bagasse and diatomaceous earth were used to obtain the samples. These wastes are usually dumped in landfills, but the current increase in restrictions on dumping and interest in improving the environment make our proposal for gaining value from these wastes a significant contribution. Laboratory tests show that the new aggregate has low bulk density and increased water absorption and porosity. The thermographic camera results provide evidence that new aggregates have significant insulating properties and are suitable for use on green roofs.

  9. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

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

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO 2 . The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  10. Environmental taxes and green growth. Exploring possibilities within energy and climate policy; Milieubelastingen en Groene Groei. Verkenning van de mogelijkheden in het kader van het energie- en klimaatbeleid

    Energy Technology Data Exchange (ETDEWEB)

    Vollebergh, H.

    2012-08-15

    Green growth is currently a topic of global interest. It aims to foster economic growth and development, while ensuring that natural assets continue to provide the resources and environmental services on which our wellbeing relies. The concept of green growth fits in with a long tradition focused on economic growth that takes account of issues such as environmental pollution and quality of life. Although in the Netherlands the political interest in green growth is somewhat lagging behind, it is widely understood and accepted that unbridled economic expansion may pose a serious risk to society in the long term. Offering the right financial incentives through 'environmental pricing' is a key element of policy aimed at sustainable economic growth. The present paper provides a stepwise analysis of the issues related to the use of tax instruments as part of the policy on sustainable economic growth. The report promotes an evaluation of options using not only standard criteria, such as allocation effectiveness, static efficiency, distributive justice, and feasibility, but also criteria such as dynamic efficiency. The discussion focuses on the two main areas of environmental taxation in the Netherlands, i.e. taxes on energy consumption and transport [Dutch] Wereldwijd is er veel belangstelling voor groene groei. Groene groei beoogt economische ontwikkeling te realiseren waarbij de hoeveelheid en kwaliteit van natuurlijke hulpbronnen voldoende blijven om onze welvaart te garanderen op de lange termijn (OESO, 2011a). Het concept past in een lange traditie gericht op economische groei die rekening houdt met aspecten als milieuvervuiling en leefbaarheid. De aandacht hiervoor blijft weliswaar in de Nederlandse politiek wat achter, maar is niettemin ook voor Nederland relevant. In brede kring leeft het besef dat ongebreidelde economische expansie op lange termijn niet houdbaar is. Het geven van de juiste prijsprikkels, soms ook wel 'milieubeprijzing' genoemd

  11. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

  12. Borrowing green. Economic and environmental effects of green fiscal policy in The Netherlands

    International Nuclear Information System (INIS)

    Scholtens, B.

    2001-01-01

    This paper analyzes the economic and environmental impact of a policy instrument that is related to the tax deductibility of interest returns and dividend yields from specified 'green' projects. We investigate this so-called 'Green Project Facility' (Regeling Groenprojecten) in the Netherlands during 1995-1999. We analyze the effect on tax income, economic growth, employment, as well as on the emission of a number of gases and on solid waste production. We find that the economic effects in general are positive. This policy instrument increases growth, employment, and net tax income. However, the environmental effects are quite mixed. This especially results from the fact that a lot of projects would have been undertaken anyhow. Furthermore, we find that this green fiscal policy instrument is skewed towards energy and building. It appears to neglect environmental problems with consumer households, industry, and transport. 8 refs

  13. Evaluation of MIA, Vamil and Green Investments. Investments 2000-2004. Evaluation of tax measures and effects

    International Nuclear Information System (INIS)

    2007-07-01

    The Environmental Investment Allowance (MIA), the Random Depreciation of Environmental Investments (VAMIL) and green investments entail fiscal costs that need ex-post evaluation based on the regulations of the RPE (ministerial regulation on performance measurement and evaluation). The aim of the evaluation was to describe the effectiveness of the policy instruments and their implementation. In addition to this basic objective a secondary objective was to provide insight in the expenditure of the means and to list improvement options. [mk] [nl

  14. green

    Directory of Open Access Journals (Sweden)

    Elena Grigoryeva

    2011-02-01

    Full Text Available The “green” topic follows the “youngsters”, which is quite natural for the Russian language.Traditionally these words put together sound slightly derogatory. However, “green” also means fresh, new and healthy.For Russia, and for Siberia in particular, “green” architecture does sound new and fresh. Forced by the anxious reality, we are addressing this topic intentionally. The ecological crisis, growing energy prices, water, air and food deficits… Alexander Rappaport, our regular author, writes: “ It has been tolerable until a certain time, but under transition to the global civilization, as the nature is destroyed, and swellings of megapolises expand incredibly fast, the size and the significance of all these problems may grow a hundredfold”.However, for this very severe Siberian reality the newness of “green” architecture may turn out to be well-forgotten old. A traditional Siberian house used to be built on principles of saving and environmental friendliness– one could not survive in Siberia otherwise.Probably, in our turbulent times, it is high time to fasten “green belts”. But we should keep from enthusiastic sticking of popular green labels or repainting of signboards into green color. We should avoid being drowned in paper formalities under “green” slogans. And we should prevent the Earth from turning into the planet “Kin-dza-dza”.

  15. The alcohol industry lobby and Hong Kong’s zero wine and beer tax policy

    Directory of Open Access Journals (Sweden)

    Yoon Sungwon

    2012-08-01

    Full Text Available Abstract Background Whereas taxation on alcohol is becoming an increasingly common practice in many countries as part of overall public health measures, the Hong Kong Special Administrative Region Government is bucking the trend and lowered its duties on wine and beer by 50 percent in 2007. In 2008, Hong Kong removed all duties on alcohol except for spirits. The aim of this paper is to examine the case of Hong Kong with its history of changes in alcohol taxation to explore the factors that have driven such an unprecedented policy evolution. Methods The research is based on an analysis of primary documents. Searches of official government documents, alcohol-related industry materials and other media reports on alcohol taxation for the period from 2000 to 2008 were systematically carried out using key terms such as “alcohol tax” and “alcohol industry”. Relevant documents (97 were indexed by date and topic to undertake a chronological and thematic analysis using Nvivo8 software. Results Our analysis demonstrates that whereas the city’s changing financial circumstances and the Hong Kong Special Administrative Region Government’s strong propensity towards economic liberalism had, in part, contributed to such dramatic transformation, the alcohol industry’s lobbying tactics and influence were clearly the main drivers of the policy decision. The alcohol industry’s lobbying tactics were two-fold. The first was to forge a coalition encompassing a range of catering and trade industries related to alcohol as well as industry-friendly lawmakers so that these like-minded actors could find common ground in pursuing changes to the taxation policy. The second was to deliberately promote a blend of ideas to garner support from the general public and to influence the perception of key policy makers. Conclusions Our findings suggest that the success of aggressive industry lobbying coupled with the absence of robust public health advocacy was the

  16. The alcohol industry lobby and Hong Kong’s zero wine and beer tax policy

    Science.gov (United States)

    2012-01-01

    Background Whereas taxation on alcohol is becoming an increasingly common practice in many countries as part of overall public health measures, the Hong Kong Special Administrative Region Government is bucking the trend and lowered its duties on wine and beer by 50 percent in 2007. In 2008, Hong Kong removed all duties on alcohol except for spirits. The aim of this paper is to examine the case of Hong Kong with its history of changes in alcohol taxation to explore the factors that have driven such an unprecedented policy evolution. Methods The research is based on an analysis of primary documents. Searches of official government documents, alcohol-related industry materials and other media reports on alcohol taxation for the period from 2000 to 2008 were systematically carried out using key terms such as “alcohol tax” and “alcohol industry”. Relevant documents (97) were indexed by date and topic to undertake a chronological and thematic analysis using Nvivo8 software. Results Our analysis demonstrates that whereas the city’s changing financial circumstances and the Hong Kong Special Administrative Region Government’s strong propensity towards economic liberalism had, in part, contributed to such dramatic transformation, the alcohol industry’s lobbying tactics and influence were clearly the main drivers of the policy decision. The alcohol industry’s lobbying tactics were two-fold. The first was to forge a coalition encompassing a range of catering and trade industries related to alcohol as well as industry-friendly lawmakers so that these like-minded actors could find common ground in pursuing changes to the taxation policy. The second was to deliberately promote a blend of ideas to garner support from the general public and to influence the perception of key policy makers. Conclusions Our findings suggest that the success of aggressive industry lobbying coupled with the absence of robust public health advocacy was the main driving force behind the

  17. Analisis Kesiapan Industri Manufaktur Teknologi Informasi dan Komunikasi (TIK Dalam Negeri Untuk Mendukung Implementasi Green-ICT Pada Sektor Telekomunikasi

    Directory of Open Access Journals (Sweden)

    Diah Yuniarti

    2012-09-01

    Full Text Available Industri TIK merupakan bagian dari industri masa depan yang terdiri atas industri perangkat, infrastruktur/jaringan dan aplikasi/konten. Akhir-akhir ini, aspek lingkungan menjadi pertimbangan dalam menciptakan kesinambungan industri, termasuk industri TIK atau yang dikenal dengan istilah TIK hijau. Implementasi TIK Hijau pada penyelenggara telekomunikasi masih menemui beberapa kendala yaitu efisiensi rendah dan investasi tinggi pada penggunaan perangkat TIK berbasis energi alternatif. Selain itu, rencana implementasi TIK Hijau di lembaga pemerintah maupun swasta masih dibayangi isu terkait kekuatan industri dalam negeri. Penelitian ini bertujuan mengukur kesiapan industri manufatur TIK dalam negeri untuk mendukung implementasi TIK Hijau pada sektor telekomunikasi. Pendekatan penelitian menggunakan pendekatan kuantitatif berdasarkan indikator attitude, policy, practice, technology dan governance yang dimodifikasi pada Green IT Readiness Model oleh Molla, Alemayehu, et.al. Berdasarkan analisis LSR, secara umum lima responden industri manufaktur dikategorikan memiliki sikap positif. Indikator yang perlu mendapatkan perhatian dari responden yang tergolong memiliki sikap negatif adalah indikator policy dan governance.

  18. Pressure analysis for green supply chain management implementation in Indian industries using analytic hierarchy process

    DEFF Research Database (Denmark)

    Mathiyazhagan, K.; Govindan, Kannan; Noorul Haq, A.

    2014-01-01

    Due to growing awareness about environment protection, firms are forced to implement environmental practices to enhance their green image. In recent times, academicians and practitioners have shown interest in green marketing and green supply chain management (GSCM). Fields of green branding...

  19. Comparative Analysis of Two Industries for Validating Green Manufacturing (GM) Framework: An Indian Scenario

    Science.gov (United States)

    Rehman, Minhaj Ahemad Abdul; Shrivastava, Rakesh Lakshmikumar; Shrivastava, Rashmi Rakesh

    2017-04-01

    Green Manufacturing (GM) deals with manufacturing practices that reduces or eliminates the adverse environmental impact during any of its phases. It emphasizes the use of processes that do not contaminate the environment or hurt consumers, employees, or other stakeholders. This paper presents the comparative analysis of two Indian industries representing different sectors for validating GM framework. It also highlights the road map of the companies for achieving performance improvement through GM implementation and its impact on organisational performance. The case studies helps in evaluating the companies GM implementation and overall business performance. For this, a developed diagnostic instrument in the form of questionnaire was administered amongst employees in the companies respectively and their responses were analysed. In order to have a better understanding of the impact of GM implementation, the information about overall business performance was obtained over the last 3 years. The diagnostic instrument developed here may be used by manufacturing organisations to prioritise their management efforts to assess and implement GM.

  20. Tax Law

    NARCIS (Netherlands)

    Schaper, Marcel; Hage, Jaap; Waltermann, Antonia; Akkermans, Bram

    2017-01-01

    Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of

  1. Oil sands tax expenditures

    International Nuclear Information System (INIS)

    Ketchum, K; Lavigne, R.; Plummer, R.

    2001-01-01

    The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

  2. Inhibited-coupling HC-PCF based beam-delivery-system for high power green industrial lasers

    Science.gov (United States)

    Chafer, M.; Gorse, A.; Beaudou, B.; Lekiefs, Q.; Maurel, M.; Debord, B.; Gérôme, F.; Benabid, F.

    2018-02-01

    We report on an ultra-low loss Hollow-Core Photonic Crystal Fiber (HC-PCF) beam delivery system (GLO-GreenBDS) for high power ultra-short pulse lasers operating in the green spectral range (including 515 nm and 532 nm). The GLOBDS- Green combines ease-of-use, high laser-coupling efficiency, robustness and industrial compatible cabling. It comprises a pre-aligned laser-injection head, a sheath-cable protected HC-PCF and a modular fiber-output head. It enables fiber-core gas loading and evacuation in a hermetic fashion. A 5 m long GLO-BDS were demonstrated for a green short pulse laser with a transmission coefficient larger than 80%, and a laser output profile close to single-mode (M2 <1.3).

  3. Barriers to implement green supply chain management in automobile industry using interpretive structural modeling technique: An Indian perspective

    OpenAIRE

    Sunil Luthra; Vinod Kumar; Sanjay Kumar; Abid Haleem

    2011-01-01

    Purpose: Green Supply Chain Management (GSCM) has received growing attention in the last few years. Most of the automobile industries are setting up their own manufacturing plants in competitive Indian market. Due to public awareness, economic, environmental or legislative reasons, the requirement of GSCM has increased.  In this context, this study aims to develop a structural model of the barriers to implement GSCM in Indian automobile industry.Design/methodology/approach: We have ident...

  4. Green Logistics in South Africa : A study of the managerial perceptions in the road transportation industry in South Africa

    OpenAIRE

    Sandén Gustafsson, Henrik; Göransson, Hampus

    2014-01-01

    The role of logistics has, over the last decade, evolved into a significant determinant in the operations of businesses. Increased efficiency and reduced operational costs can be established through a well-operated transportation system. Due to societies increased awareness for environmental issues, the logistics industry has been affected, which has led to a demand for development. Therefore, the concept of green logistics has become more common in the transportation industry. However, in So...

  5. Decolorization of synthetic brilliant green carpet industry dye through fungal co-culture technology.

    Science.gov (United States)

    Kumari, Simpal; Naraian, Ram

    2016-09-15

    Aim of the present study was to evaluate the efficiency of fungal co-culture for the decolorization of synthetic brilliant green carpet industry dye. For this purpose two lignocellulolytic fungi Pleurotus florida (PF) and Rhizoctonia solani (RS) were employed. The study includes determination of enzyme profiles (laccase and peroxidase), dye decolorization efficiency of co-culture and crude enzyme extracts. Both fungi produced laccase and Mn peroxidase and successfully decolorized solutions of different concentrations (2.0, 4.0, 6.0, & 8.0(w/v) of dye. The co-culture resulted highest 98.54% dye decolorization at 2% (w/v) of dye as compared to monocultures (82.12% with PF and 68.89% with RS) during 12 days of submerged fermentation. The lower levels of dyes were rapidly decolorized, while higher levels in slow order as 87.67% decolorization of 8% dye. The promising achievement of the study was remarkable decolorizing efficiency of co-culture over monocultures. The direct treatment of the mono and co-culture enzyme extracts to dye also influenced remarkable. The highest enzymatic decolorization was through combined (PF and RS) extracts, while lesser by monoculture extracts. Based on the observations and potentiality of co-culture technology; further it can be exploited for the bioremediation of areas contaminated with hazardous environmental pollutants including textile and other industry effluents. Copyright © 2016 Elsevier Ltd. All rights reserved.

  6. Profit shifting in the Norwegian and British petroleum industry: Differentiating between the real and shifting response to tax changes

    OpenAIRE

    Vada, Helene

    2016-01-01

    In this master’s thesis, I explain the concept of profit shifting within multinational enterprises and investigate whether petroleum companies on the Norwegian and British continental shelves engage in tax motivated profit shifting, by applying ordinary least squares and company fixed effects estimation. To be able to distinguish between traditional tax distortions and profit shifting, I extend the model developed by James R. Hines and Eric M. Rice in their 1994 article “Fiscal Paradise: Fore...

  7. Corporate tax structure and production

    OpenAIRE

    Bernstein, Jeffrey; Shah, Anwar

    1993-01-01

    The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey. They specify and estimate a dynamic production structure model with imperfect competition for selected industries in these countries. The model results suggest that tax policy affected production and investment and further that selective tax incentives such as investment tax credits, investment allowances,...

  8. Economy wide emission impacts of carbon and energy tax in electricity supply industry: A case study on Sri Lanka

    International Nuclear Information System (INIS)

    Siriwardena, K.; Wijayatunga, P.D.C.; Fernando, W.J.L.S.; Shrestha, R.M.; Attalage, R.A.

    2007-01-01

    This paper presents the results and analysis of a study conducted with the objective of investigating the impact on economy wide emissions due to carbon and energy taxes levied within the electricity generation sector of Sri Lanka. This exercise is mainly based on the input-output table developed by the national planning department. An input-output decomposition technique is used to analyze four types of effects that contribute to the overall reduction in equivalent carbon, NO x and SO 2 emissions. These four effects are: fuel mix effect (i.e. the change in emissions due to variation I fuel mix), structural effect (i.e. change in emissions due to changes in technological coefficients with taxes compared to that without taxes), final demand effect (i.e. the change in emissions associated with changes in final demand) and joint effect (i.e. the interactive effect between or among the fuel mix, structural and final demand effects). The polluting fuel sources and low energy efficiency generation technologies are less preferred under these tax regimes. Of the four effects, a change in fuel mix in thermal electricity generation and a change final demand for electricity were found to be the main contributors in achieving economy wide emission reductions. It was found in the analysis that a minimum of US$ 50/tC tax or US$ 1.0/MBtu of energy tax is required to have a significant impact on economy wide emissions in the Sri Lankan context. This translates into an overall increase in electricity generation cost of approximately USCts 0.9 kW -1 h -1 and USCts 0.6 kW -1 h -1 under the carbon and energy tax regimes, respectively. The reduction in emissions is also strongly coupled with the value of the price elasticity of electricity

  9. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    A key obstacle to reducing payroll taxes in many industrialized and transition countries is the direct revenue loss to the government that it implies. This paper studies a simple and practical labor tax reform of reducing a payroll tax and increasing a progressive wage tax that keeps the marginal

  10. Green technology into nuclear industry Eligibility of Ambidexter nuclear complex for a generation IV nuclear power system

    International Nuclear Information System (INIS)

    Park, Kwangheon; Koh, Moosung; Ryu, Jeongdong; Kim, Yangeun; Lee, Bumsik; Park, Hyuntack

    2000-01-01

    Green power is being developed up to a point that is feasible not only in an environmental sense, but also in an economical viewpoint. This paper introduces two case studies that applied green technology into nuclear industry. 1) Nuclear laundry: A laundry machine that uses liquid and supercritical Co 2 as a solvent for decontamination of contaminated working dresses in nuclear power plants was developed. The machine consists of a 16 liter reactor, a recovery system with compressors, and storage tanks. All CO 2 used in cleaning is fully recovered and reused in next cleaning, resulting in no production

  11. Predictive management of jobs and abilities in the industry and energy sectors within a green economy context. Synthesis

    International Nuclear Information System (INIS)

    2011-01-01

    Within the frame of the Emission Trading Scheme (ETS), the authors study job evolutions considered globally, not only those concerning sectors which will provide 'green jobs', but also those where job destructions may occur because of the implementation of the Grenelle de l'Environnement. They propose a qualitative rather than quantitative analysis of consequences, and typological approaches of the vulnerability of some worker categories with respect to retraining possibilities. For each sector whether it is submitted to the ETS system (electricity production, gas transport, urban heating, steel metallurgy, refining, paper industry, cement industry, building materials, chemical industry) or not (automotive industry, motorization, phyto-sanitary products, renewable energies, electromechanical industry), they analyse actor strategies, propose a diagnostic and draw some perspectives

  12. The Tax Burden on Tobacco Volume 51, 1970-2016

    Data.gov (United States)

    U.S. Department of Health & Human Services — 1970-2016. Orzechowski and Walker. Tax Burden on Tobacco. Tax burden data was obtained from the annual compendium on tobacco revenue and industry statistics, The Tax...

  13. A Fuzzy AHP-TOPSIS Framework for the Risk Assessment of Green Supply Chain Implementation in the Textile Industry

    Directory of Open Access Journals (Sweden)

    Muhammad Nazam

    2015-05-01

    Full Text Available In the emerging supply chain environment, green supply chain risk management plays a significant role than ever. Risk is an inherent uncertainty and has tendency to disrupt the typical green supply chain management (GSCM operations and eventually reduce the success rate of industries. In order to mitigate the consequences, a fuzzy multi-criteria group decision making modeling (FMCGDM which could evaluate the potential risks in the context of (GSCM is needed from the industrial point of view. Therefore, this research proposes a combined fuzzy analytical hierarchy process (AHP to calculate the weight of each risk criterion and sub-criterion and technique for order performance by similarity to ideal solution (TOPSIS methodology to rank and assess the risks associated with implementation of (GSCM practices under the fuzzy environment. The proposed fuzzy risk-oriented evaluation model is applied to a practical case of textile manufacturing industry. Finally, the proposed model helps the researchers and practitioners to understand the importance of conducting appropriate risk assessment when implementing green supply chain initiatives.

  14. Green innovation and sustainable industrial systems within sustainability and company improvement perspective

    Science.gov (United States)

    Edi Nugroho Soebandrija, Khristian

    2017-12-01

    This paper comprises discussion of Green Innovation and Sustainable Industrial Systems within Sustainability and Company Improvement Perspective of beverage manufacturing company (BMC). The stakeholder theory is the grand theory for the company improvement perspective in this paper. The data processing in this paper is conducted through software which are SEM-PLS with SmartPLS 2.0 and SPSS 19. The specified objective of this paper has focus on sustainability as one of 6 variables, in lieu of those 6 variables as the big picture. The reason behind this focus on sustainability is the fact that there are assorted challenges in sustainability that is ranging from economic, environment and company perspectives. Those challenges in sustainability include the sustainable service supply chain management and its involvement of society. The overall objective is to analyze relationship hypothesis of 6 variables, 4 of them (leadership, organizational learning, innovation, and performance) are based on Malcolm Baldrige’s performance excellence concept to achieve sustainability and competitive advantage through company-competitor and customer questionnaire, and its relation to Total Quality Management (TQM) and Quality Management System (QMS). In conclusion, the spearheaded of company improvement in this paper is in term of consumer satisfaction through 99.997% quality standards. These can be achieved by ambidexterity through exploitation and exploration innovation. Furthermore, in this paper, TQM enables to obtain popularity brand index achievement that is greater than 45.9%. Subsequently, ISO22000 of food security standard encompasses quality standard of ISO9000 and HACCP. Through the ambidexterity of exploitation and exploration (Non Standard Product Inspection) NOSPI machine, the company improvement generates the achievement of 75% automation, 99.997% quality control standard and 80% of waste reduction.

  15. Green initiative impact on stock prices: A quantitative study of the clean energy industry

    Science.gov (United States)

    Jurisich, John M.

    The purpose of this quantitative ex post facto research study was to explore the relationship between green initiative expense disclosures and stock prices of 46 NASDAQ listed Clean Edge Green Energy global companies from 2007 to 2010. The independent variables were sales and marketing, environmental, customer and supplier, community, and corporate governance practices that were correlated with the dependent variable in the study of stock prices. Expense disclosures were examined in an effort to measure the impact of green initiative programs and to expose the interrelationships between green initiative expense disclosures and fluctuations of stock prices. The data for the research was secondary data from existing annual reports. A statistically significant relationship was revealed between environmental practices and changes in stock prices. The study results also provided substantial evidence for leadership and managerial decision making to reduce or increase green initiative practices to maximize shareholder wealth of their respective organizations.

  16. Taxes, Tariffs, and The Global Corporation

    OpenAIRE

    James Levinsohn; Joel Slemrod

    1990-01-01

    In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output and tariff, but not tax, policy can be industry-specific. Recognizing the multinationals' production decisions are endogenous to the tax and tariff policies they fac...

  17. LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS

    OpenAIRE

    Larissa BATRANCEA

    2014-01-01

    Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion). On the grounds of double tax treatise, banking secrecy and lack of collaboration with international tax authorities, tax havens have succeeded to concentrate over 50% of the world’s financial industry and to manage 32 billion dollars, fuell...

  18. Tax Reform from the Perspective of Industrial Restructuring%产业结构调整视角下的税收制度改革

    Institute of Scientific and Technical Information of China (English)

    刘蓉; 何通艳

    2011-01-01

    产业结构的调整是新一轮经济发展方式转变的核心,对此,税收制度具有直接的促进和调整作用。本文通过分析我国产业结构的发展与现行税收制度之间的关联.依据国家产业结构的调整导向和思路,提出税收制度的调整和优化建议。%The tax system plays an important role in promoting and adjusting directly the industrial restructuring which is at the core of the transformation of the economic development mode. This paper analyzes the relation between the development of industrial str

  19. 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

  20. Revitalization of Industrial Hemp Cannabis sativa L. Var. sativa in Slovenia: a Study of Green Hemp Fibres

    Directory of Open Access Journals (Sweden)

    Rijavec Tatjana

    2017-03-01

    Full Text Available The importance of industrial hemp as a source of highly valuable textile fi bres is briefly presented through its use for textiles and composites and its increasing cultivated areas in the 21st century. On the territory of present Slovenia, about 160 ha of agricultural area was cultivated with hemp before WWII, then it quickly began to decline and at the end of the 1970s, it was no longer cultivated. Revitalization of industrial hemp in Slovenia with fi eld experiments started already in the years 2000/2001 for producing seeds, whereas hemp fi bres were used only as an insulation for buildings. The textile technological properties of hemp fi bres from diff erent varieties grown in Slovenia have not been examined till now. They are important for using hemp fibres in highly valuable textile products. The properties of green hemp fi bres extracted mechanically from non-retted hemp stems of Cannabis sativa L. var. sativa (varieties: Novosadska, Juso-11, Bialobrzeskie, Unico- B and Beniko were determined. All the analysed varieties except Beniko had stem height over 200 cm. The highest yield of green fibres was 33.1% (Novosadska. The analysed green fibres’ content was 1.24–3.26% of ash, 7.77–8.50% of moisture regain, 10.69–13.92% of water-soluble substances and 8.45–10.83% of pectin. Through a biodegradation process of retting green hemp fibres in tap water at temperature 35°C, 9.01– 18.89% of dry mass was removed after ten days. Average linear density of green hemp fi bres was very high, around 200 tex. Tenacity of fi bres’ bundles was in the range of 167–272 MPa, but tenacity of elementary fibres was 548–672 MPa. From the curves of specific stress-strain, it is seen that green hemp fibres from all five varieties had similar superstructure. All analysed green hemp fibres had high linear density and low mechanical properties. For textile application, they should be further processed into finer fibres in order to increase their

  1. 2012 Oregon Department of Geology and Mineral Industries (DOGAMI) Oregon Lidar: Green Peter

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — WSI collected Light Detection and Ranging (LiDAR) data of the Green Peter study area for the Oregon LiDAR Consortium (OLC) in Linn County, Oregon. The collection of...

  2. 2015 Oregon Department of Geology and Mineral Industries (DOGAMI) Oregon Lidar: Green Peter

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — WSI collected Light Detection and Ranging (LiDAR) data of the Green Peter study area for the Oregon LiDAR Consortium (OLC) in Linn County, Oregon. The collection of...

  3. Mechanical characterization of the green coconut fiber for application in the footwear industry

    OpenAIRE

    Costa, Célia Regina da; Sanches, Regina Aparecida; Ramos, Júlia Baruque; Filho, Jose Jorge Boueri; Guimarães, Barbara Maria Gama

    2013-01-01

    In the tropical countries, the green coconut water consumption generates a great problem with the fruit final destination. To minimize this problem, it is necessary to find applicability to the residues. In this sense, this study had as its objective to investigate the characteristics of the green coconut fiber, from the fruit disposed in the city of Francisco Morato – Sao Paulo, and to compare them to the characteristics from other natural fibers, to check the viability of ap...

  4. A Hybrid Multiple Criteria Group Decision-Making Approach for Green Supplier Selection in the TFT-LCD Industry

    Directory of Open Access Journals (Sweden)

    Che-Wei Tsui

    2014-01-01

    Full Text Available The awareness of the need for environmental protection is increasing throughout the world. The focuses of green supplier selection are on considering environmental criteria and strengthening the competitiveness of the entire supply chain. The purpose of this study is to develop a green supplier selection procedure for the thin film transistor liquid crystal display (TFT-LCD industry using polarizer suppliers as an example. First, a decision framework for green supplier selection is developed based on literatures and the supplier audit forms provided by an anonymous flat panel display manufacturer in Taiwan. Then, a hybrid multiple criteria group decision-making (MCGDM method is proposed based on analytic hierarchy process (AHP, entropy, elimination and choice expressing the reality III (ELECTRE III, and the linear assignment method to assist the manufacturer in choosing among four polarizer suppliers. The final ranking results for green supplier selection and different opinions from each department are provided. An improvement report is suggested to enhance suppliers’ performance. For the evaluation procedure, most managers emphasize the importance of current capability and the capability of research and development. Furthermore, we found that the subsidiary supplier should improve quality control competence immediately to be considered as the potential candidate of primary supplier.

  5. Green and Sustainable Separation of Natural Products from Agro-Industrial Waste: Challenges, Potentialities, and Perspectives on Emerging Approaches.

    Science.gov (United States)

    Zuin, Vânia G; Ramin, Luize Z

    2018-01-17

    New generations of biorefinery combine innovative biomass waste resources from different origins, chemical extraction and/or synthesis of biomaterials, biofuels, and bioenergy via green and sustainable processes. From the very beginning, identifying and evaluating all potentially high value-added chemicals that could be removed from available renewable feedstocks requires robust, efficient, selective, reproducible, and benign analytical approaches. With this in mind, green and sustainable separation of natural products from agro-industrial waste is clearly attractive considering both socio-environmental and economic aspects. In this paper, the concepts of green and sustainable separation of natural products will be discussed, highlighting the main studies conducted on this topic over the last 10 years. The principal analytical techniques (such as solvent, microwave, ultrasound, and supercritical treatments), by-products (e.g., citrus, coffee, corn, and sugarcane waste) and target compounds (polyphenols, proteins, essential oils, etc.) will be presented, including the emerging green and sustainable separation approaches towards bioeconomy and circular economy contexts.

  6. Green Component Procurement Collaboration for Improving Supply Chain Management in the High Technology Industries: A Case Study from the Systems Perspective

    OpenAIRE

    Min-Ren Yan; Kuo-Ming Chien; Tai-Ning Yang

    2016-01-01

    The impacts of high technology industries have been growing increasingly to technological innovations and global economic developments, while the concerns in sustainability are calling for facilitating green materials and cleaner production in the industrial value chains. Today’s manufacturing companies are not striving for individual capacities but for the effective working with green supply chains. However, in addition to environmental and social objectives, cost and economic feasibility ha...

  7. Green growth”: From a growing eco-industry to economic sustainability

    International Nuclear Information System (INIS)

    Jänicke, Martin

    2012-01-01

    There are many questionable assumptions in the discussion of economic growth. One of them is the idea that governments are able to achieve sustained high growth. Another one is the believe that the solution to pressing financial and social problems centers on higher growth. It is also questionalble, however, to say that giving up on economic growth as a paradigm is the necessary condition to tackle the environmental crisis. In actuality, solving such problems is about radical growth in environmental and resource-saving technologies. It is also about radical “de-growth” in products and processes that undermine long-term living and production conditions. This paper describes some best practice cases of “green growth” and the conceptual generalisations given by the OECD and other established institutions in Europe and Asia. It traces the transformation of the concept of “green growth” and evaluates the strategy that accompanies it. - Highlights: ► “Green growth”—from a sectoral to an integrated view of the economy.► Green investment can increase the GDP. ► “Green growth” is both, rapid growth of green sectors and “de-growth” of others. ► “Zero growth” is no solution of the environmental problem. ► Rich countries can achieve high speed of eco-innovation even with low growth rates.

  8. Identifying and ranking of strategies to implement green supply chain management in Indian manufacturing industry using Analytical Hierarchy Process

    Directory of Open Access Journals (Sweden)

    Sunil Luthra

    2013-09-01

    Full Text Available Purpose – The study aims to identify and rank the major strategies that help achieve successful implementation of Green Supply Chain Management (GSCM in Indian manufacturing industry.Design/methodology/approach – Strategies to implement GSCM have been identified thorough extensive literature review and then experts’ opinion is sought for categorizing them into four representative dimensions which are then ranked using Analytic Hierarchy Process (AHP.Findings – The study categorizes the GSCM implementation strategies into four dimensions - Non members of supply chain, downward stream supply chain Members, Organizational members of supply chain and upward stream supply chain members. These dimensions are found to play an important role in greening the supply chains enabling the practicing firms achieve enhanced operational performances.Research limitations/implications- AHP is used for ranking the GSCM implementation strategies in Indian manufacturing scenario. The pair-wise comparisons are made on the basis of the opinion of the experts drawn from academia and industry. As is natural, opinions of experts may not always be free from bias or prejudices. Moreover, the study relied more on the GSCM practices literature in developed nations as only limited literature related to the undertaken work in the Indian context was available.Practical implications – This paper may play important role in understanding various strategies and ranking them in order of importance. This facilitates firms prioritize different actions for achieving high GSCM performances in Indian manufacturing industry. Strategic implementation of green supply chain management will help Indian manufacturing enterprises enjoy cost and efficiency benefits.Originality/value – GSCM is a relatively new topic for majority of Indian manufacturing industries. This work is likely to help GSCM practitioners select suitable strategies in consonance with the government regulations

  9. Tax Governance

    DEFF Research Database (Denmark)

    Boll, Karen; Brehm Johansen, Mette

    to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

  10. Developing a green lending model for renewable energy project (case study electricity from biogas fuel at Palm Oil Industry)

    Science.gov (United States)

    Sukirman, Y. A.

    2018-03-01

    In the last two decades, development initiatives solely aimed to generate economic growth has been placed under scrutiny, particularly amidst the rampant discussion on the quality decline of the environment, growing social divide and climate change along with its implications thereof. Considerations of the negative impacts brought about by the economic development process prompted the move to adopt the sustainable financing model that gives precedence to economic, environmental and social aspects. We introduced Green Lending Model for Renewable Energy Project (Case Study Electricity From Biogas at Palm Oil Industry) based on sustainability financing, which is used as variable to implementing financial institutions’ lending policies. There are two major trends in the literature relating to sustainability and the banking industry: external and internal practices. The external practices strand analyzes the relevance of sustainability to the bank’s communication with shareholders and other stakeholders, and how investors use it as a measure to help achieve optimal portfolio allocation. The internal practices literature, more relevant to the present work, studies how sustainability criteria are integrated into risk management models and lending practices. Its first implementation is in the Palm Oil industry at South Sumatera. The results explained that sustainability is not related to profit either from a short- or long-term perspective. The Sustainable Green Lending Model is related to the Equator Principles and its application is driven to project financing. It also related with short- and long-term risks and opportunities, instead of short-term sustainability impacts.

  11. Mining royalties and the implications of the Northern Territory Green Paper for the Australian mining industry

    International Nuclear Information System (INIS)

    Garnaut, R.

    1982-01-01

    The 1981 Green Paper on Mining Royalty Policy for the Northern Territory is a significant landmark in the evolution of fiscal policy in relation to mining in Australia. However, as with mining on Aboriginal land, the Green Paper and the new Royalties Bill have not settled fiscal policy in relation to uranium mining. The Commonwealth still, although presumably temporarily, retains the power to set and to collect royalties on uranium mining. The coincidence that places the most valuable known uranium deposits on Aboriginal land further increases uncertainty about fiscal policy

  12. The public choice problem of green taxation: The case of CO2 taxation in OECD

    International Nuclear Information System (INIS)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO 2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO 2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs

  13. In praise of tax havens: international tax planning and foreign direct investment

    OpenAIRE

    Hong, Qing; Smart, Michael

    2007-01-01

    The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating these factors in a simple general equilibrium model, we find that citizens of high-tax countries be...

  14. Using the Electronic Industry Code of Conduct to Evaluate Green Supply Chain Management: An Empirical Study of Taiwan’s Computer Industry

    Directory of Open Access Journals (Sweden)

    Ching-Ching Liu

    2015-03-01

    Full Text Available Electronics companies throughout Asia recognize the benefits of Green Supply Chain Management (GSCM for gaining competitive advantage. A large majority of electronics companies in Taiwan have recently adopted the Electronic Industry Citizenship Coalition (EICC Code of Conduct for defining and managing their social and environmental responsibilities throughout their supply chains. We surveyed 106 Tier 1 suppliers to the Taiwanese computer industry to determine their environmental performance using the EICC Code of Conduct (EICC Code and performed Analysis of Variance (ANOVA on the 63/106 questionnaire responses collected. We test the results to determine whether differences in product type, geographic area, and supplier size correlate with different levels of environmental performance. To our knowledge, this is the first study to analyze questionnaire data on supplier adoption to optimize the implementation of GSCM. The results suggest that characteristic classification of suppliers could be employed to enhance the efficiency of GSCM.

  15. Government intervention in green industries: lessons from the wind turbine and the organic food industries in Denmark

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    2011-01-01

    . While the electricity market share of wind energy reached 20% in 2007, organic food consumption lags behind with a food market share of approximately 8.5% in 2007. This paper compares the packages of policy instruments applied in the two industrial sectors and assesses whether differences in instrument...... choice may explain the significant differences in market shares. It is demonstrated that government intervention in the wind turbine industry has emphasised the use of policy instruments designed to increase demand for wind energy, whereas organic farming policy has put more emphasis on instruments...... motivating farmers to increase supply. This may be an important factor explaining variance in growth. Finally, the paper analyses whether the lessons from government policy aimed at promoting the wind turbine industry can be transferred to organic farming policy....

  16. Embodied energy of building materials and green building rating systems : a case study for industrial halls

    NARCIS (Netherlands)

    Lee, B.; Trcka, M.; Hensen, J.L.M.

    2011-01-01

    Green building rating (GBR) systems are developed to provide independent assessment standards that evaluate in a few categories about the performance and sustainability of buildings. However, same category might weight differently in each of the GBR systems. A particular system might favor certain

  17. Embodied energy of building materials and green building rating systems : a case study for industrial halls

    NARCIS (Netherlands)

    Lee, B.; Trcka, M.; Hensen, J.L.M.

    2010-01-01

    Green Building Rating (GBR) systems are developed to provide independent assessment standards that evaluate in a few categories about the performance and sustainability of buildings. However, same category might weight differently in each of the GBR systems, which are different in objectives. A

  18. Smart and green interfaces: From single bubbles/drops to industrial environmental and biomedical applications

    NARCIS (Netherlands)

    Dutschk, Victoria; Karapantsios, T.; Liggieri, L.; McMillan, N.; Miller, R.; Starov, V.M.

    2014-01-01

    Interfaces can be called Smart and Green (S&G) when tailored such that the required technologies can be implemented with high efficiency, adaptability and selectivity. At the same time they also have to be eco-friendly, i.e. products must be biodegradable, reusable or simply more durable. Bubble and

  19. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

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

  20. Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

    OpenAIRE

    横山, 直子

    2015-01-01

    Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciou...

  1. Green public procurement – legal base and instruments supporting sustainable development in the construction industry in Poland

    Directory of Open Access Journals (Sweden)

    Kozik Renata

    2016-01-01

    Full Text Available In the respect of value, public procurement in the construction industry belongs to one of the largest ones in the domestic market. Therefore, green procurement for construction works should become the center of attention of public authorities in a broad sense, due to its scale and importance for the sustainable development. The authorities and contracting entities who spend public money should have the opportunity to apply such legal articles and instruments that allow them to both optimize public expenditures and consider the environmental factor, such as decreasing carbon emission. To make the idea of sustainable development a reality as European Union’s the most vital aim, EU law is implemented in Poland. Local authorities’ duty is to appropriately shape their policies and use the vital instrument of sustainable development, namely green public procurement. This paper presents a comparative analysis of legal regulations to illustrate the actual Polish and EU laws concerning the construction industry. Even though the generally applicable law allows to implement the idea of sustainable development efficiently, local self-government units in their regional policies do not report any need for specific solutions, or they do so only occasionally.

  2. Part of the green plan : suppliers are helping the coal and oil sands industries to address environmental concerns

    Energy Technology Data Exchange (ETDEWEB)

    Sabourin, M.

    2009-09-15

    The Canadian coal and oil sands industries operate in one of the most stringent environmental regulatory frameworks found in the world. The purpose of the strict regulations is to ensure that Canadian energy resources are developed safely, responsibly and efficiently. Their primary objectives involve the protection of water supplies and aquatic life. This article discussed how suppliers are helping the coal and oil sands industries address environmental concerns. Several examples were provided. In terms of water protection and management, EBA Engineering Consultants has helped mining companies comply with strict environmental regulations and has assisted them in obtaining the necessary permits and establishing monitoring programs. In terms of containment, the Layfield Group's silt and sediment control products has helped prevent fine soil particles from running off into and clouding local water courses. In terms of land reclamation and remediation, IW Kuhn Environmental Ltd., has provided soil remediation services, including re-vegetation using hydroseeding which involves the sowing of seeds with a hosed jet of water. This article also discussed the many green technology products that have been developed and commercialized by EarthRenew for application in coal and oil sands projects. Their patented waste renew facilities can process and cook manures, biosolids or green wastes into organic fertilizers that could be used in land repair applications. 5 figs.

  3. Wood-plastic composites as promising green-composites for automotive industries!

    Science.gov (United States)

    Ashori, Alireza

    2008-07-01

    Wood-plastic composite (WPC) is a very promising and sustainable green material to achieve durability without using toxic chemicals. The term WPCs refers to any composites that contain plant fiber and thermosets or thermoplastics. In comparison to other fibrous materials, plant fibers are in general suitable to reinforce plastics due to relative high strength and stiffness, low cost, low density, low CO2 emission, biodegradability and annually renewable. Plant fibers as fillers and reinforcements for polymers are currently the fastest-growing type of polymer additives. Since automakers are aiming to make every part either recyclable or biodegradable, there still seems to be some scope for green-composites based on biodegradable polymers and plant fibers. From a technical point of view, these bio-based composites will enhance mechanical strength and acoustic performance, reduce material weight and fuel consumption, lower production cost, improve passenger safety and shatterproof performance under extreme temperature changes, and improve biodegradability for the auto interior parts.

  4. Environmental taxes

    DEFF Research Database (Denmark)

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

    EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...

  5. Alternative formulations of the electricity tax

    International Nuclear Information System (INIS)

    2003-01-01

    According to EFTA's surveillance authority ESA, the current form of the electricity tax may have a competition distorting effect since only the industry and a few other sectors are exempt from it. This document discusses four alternative formulations of the electricity tax: same tax for all business sectors and households, defining a maximum payment for each firm, introduce a tax on power transmission, or have taxation only on power used for heating.

  6. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  7. Is Germany's energy transition a case of successful green industrial policy? Contrasting wind and solar PV

    International Nuclear Information System (INIS)

    Pegels, Anna; Lütkenhorst, Wilfried

    2014-01-01

    In this paper, we address the challenge of Germany's energy transition (Energiewende) as the centrepiece of the country's green industrial policy. In addition to contributing to global climate change objectives, the Energiewende is intended to create a leading position for German industry in renewable energy technologies, boost innovative capabilities and create employment opportunities in future growth markets at the least possible cost. The success in reaching these aims, and indeed the future of the entire concept, is hotly debated. The paper aims to provide an up-to-date assessment of what has become a fierce controversy by comparing solar photovoltaic (PV) and wind energy along five policy objectives: (1) competitiveness, (2) innovation, (3) job creation, (4) climate change mitigation, and (5) cost. We find mixed evidence that Germany reaches its green industrial policy aims at reasonable costs. Wind energy seems to perform better against all policy objectives, while the solar PV sector has come under intense pressure from international competition. However, this is only a snapshot of current performance, and the long term and systemic perspective required for the energy sector transformation suggests a need for a balanced mix of a variety of clean energy sources. - Highlights: • We give an up-to-date assessment of costs and benefits of Germany's Energiewende. • We compare solar PV and wind to show key elements of policy success. • Considered policy objectives: competitiveness, innovation, jobs, emissions, costs. • Wind energy seems to perform better than solar PV against all policy objectives. • The results are a snapshot: a deep transformation requires energy diversification

  8. Effects of carbon tax

    International Nuclear Information System (INIS)

    Michelini, M.

    1992-01-01

    At the recent United Nations Conference held in Rio de Janeiro, a proposal was made by Italy to have surcharges be applied by OECD member countries on fossil fuels (carbon tax), primarily to fund pollution abatement technology transfer to developing countries and promote pollution abatement, energy conservation and the use of renewable energy sources in industrialized countries. This paper assesses how the application of the proposed carbon tax might be successfully combined with additional fiscal policies favouring coal gasification and reforestation so as to provide energy policy strategists of oil-importing countries with a long term economically and environmentally viable alternative to petroleum imports

  9. Green supplier selection and order allocation in a low-carbon paper industry

    DEFF Research Database (Denmark)

    Govindan, Kannan; Sivakumar, R.

    2016-01-01

    is to engage the case company with their supplier networks to diminish the greenhouse gases (GHG) emissions and cost in their production process. It proposes a model to support the selection of the best green supplier and an allocation of order among the potential suppliers. The proposed model contains a two......-phase hybrid approach. The first phase presents the rating and selection of potential suppliers by considering economics (cost), operational factors (quality and delivery), and environmental criteria (recycle capability and GHG emission control) using Fuzzy Technique for Order of Preference by Similarity....... Finally, a conclusion and a suggested direction of future research are introduced....

  10. Green Trends in the Hotel Industry - Status and Opportunities of SERBIA

    OpenAIRE

    Bela Muhi; Jasmina Stankovic; Dusan Jovanovic; Rade B. Bozovic

    2013-01-01

    So-called "green" hotels that are trying to respect the rules of environmental pollution and reduce it to a minimum have become wide spread recently. The main principle of this trend is to use a variety of methods of responsible hotel operations, to reduce energy, water consumption and carbon dioxide emissions, to take care of the decomposition of solid waste and increase the recycling of waste materials, to use conventional detergents and other chemical agents to the lower measure and replac...

  11. Structural and geographic shifts in the Washington warehousing industry : transportation impacts for the Green River Valley.

    Science.gov (United States)

    2009-07-01

    Establishment level employment data indicate that the warehousing industry has experienced rapid growth and : restructuring since 1998. This restructuring has resulted in geographic shifts at the national, regional, and local scales. : Uneven growth ...

  12. Factors on green service industry: Case study at AirAsia

    Science.gov (United States)

    Abdullah, Muhammad-Azfar; Chew, Boon-Cheong; Hamid, Syaiful-Rizal

    2017-03-01

    Presently service organizations are challenged by fierce global competition, new technology and changing customer demands. These trends force service sectors to adapt environmental factors and places innovation at the core of their competitive strategy. On the other hand, service sectors challenge to deliver value memorable experiences and complete "service solutions" while lowering costs and keep sustainable. Despite, many studies have attempted to explore the factors that help toward environmental sustainability in the manufacturing sector, the service sector has not yet received a considerable attention in all world countries generally and in developing countries particularly. Thus, this paper aims to explore the factors that help to attain environmental sustainability in the service sector. A qualitative case study through semi-structured interview conducted with twenty managers from AirAsia to explore the factors that are related to environmental sustainability and green services. Besides, secondary data from document analysis was reviewed to gain more comprehensive understanding and triangulate the interview data. The finding of this paper emphasizes to three important factors namely institutional factors, process factors and result factors that each factor contain sustainability and innovations to promote competitive green service in the marketplace.

  13. Applying green analytical chemistry for rapid analysis of drugs: Adding health to pharmaceutical industry

    Directory of Open Access Journals (Sweden)

    Nazrul Haq

    2017-02-01

    Full Text Available Green RP-HPLC method for a rapid analysis of olmesartan medoxomil (OLM in bulk drugs, self-microemulsifying drug delivery system (SMEDDS and marketed tablets was developed and validated in the present investigation. The chromatographic identification was achieved on Lichrosphere 250 × 4.0 mm RP C8 column having a 5 μm packing as a stationary phase using a combination of green solvents ethyl acetate:ethanol (50:50% v/v as a mobile phase, at a flow rate of 1.0 mL/min with UV detection at 250 nm. The proposed method was validated for linearity, selectivity, accuracy, precision, reproducibility, robustness, sensitivity and specificity. The utility of the proposed method was verified by an assay of OLM in SMEDDS and commercial tablets. The proposed method was found to be selective, precise, reproducible, accurate, robust, sensitive and specific. The amount of OLM in SMEDDS and commercial tablets was found to be 101.25% and 98.67% respectively. The proposed method successfully resolved OLM peak in the presence of its degradation products which indicated stability-indicating property of the proposed method. These results indicated that the proposed method can be successfully employed for a routine analysis of OLM in bulk drugs and commercial formulations.

  14. The lipoxygenase metabolic pathway in plants: potential for industrial production of natural green leaf volatiles

    Directory of Open Access Journals (Sweden)

    Gigot, C.

    2010-01-01

    Full Text Available Lipoxygenase enzymatic pathway is a widely studied mechanism in the plant kingdom. Combined actions of three enzymes: lipase, lipoxygenase (LOX and hydroperoxide lyase (HPL convert lipidic substrates such as C18:2 and C18:3 fatty acids into short chain volatiles. These reactions, triggered by cell membrane disruptions, produce compounds known as Green Leaf Volatiles (GLVs which are C6 or C9-aldehydes and alcohols. These GLVs are commonly used as flavors to confer a fresh green odor of vegetable to food products. Therefore, competitive biocatalytic productions have been developed to meet the high demand in these natural flavors. Vegetable oils, chosen for their lipidic acid profile, are converted by soybean LOX and plant HPL into natural GLVs. However this second step of the bioconversion presents low yield due to the HPL instability and the inhibition by its substrate. This paper will shortly describe the different enzymes involved in this bioconversion with regards to their chemical and enzymatic properties. Biotechnological techniques to enhance their production potentialities will be discussed along with their implication in a complete bioprocess, from the lipid substrate to the corresponding aldehydic or alcoholic flavors.

  15. Green telecom technology (GCT): think green - a step to achieve improved techno-environmental and socio-economic effects in Pakistan

    International Nuclear Information System (INIS)

    Anwar, C.M.

    2010-01-01

    The purpose of this research is development of know-how about the worldwide techno- environmental effects of telecom/lCT industry and proposal of a strategy to cope with this hazardous issue. Our main focus is to develop a strategy to minimize the pollution-level (Energy-consumption, Waste, Green-House Gases (GHG) emission, including CO/sub 2/) in the environment produced by telecom/lCT industry of Pakistan. We want to save our environment by introducing not only environment-friendly Green Telecom Technology (GTT), but our main theme is to convert the thinking of our carriers and public from black to green technologies. We shall analyze the socio-economic effects of going green. This research also suggests the concept of green-tax to government, which could be helpful to increase government equity. (author)

  16. Barriers to implement green supply chain management in automobile industry using interpretive structural modeling technique: An Indian perspective

    Directory of Open Access Journals (Sweden)

    Sunil Luthra

    2011-07-01

    Full Text Available Purpose: Green Supply Chain Management (GSCM has received growing attention in the last few years. Most of the automobile industries are setting up their own manufacturing plants in competitive Indian market. Due to public awareness, economic, environmental or legislative reasons, the requirement of GSCM has increased.  In this context, this study aims to develop a structural model of the barriers to implement GSCM in Indian automobile industry.Design/methodology/approach: We have identified various barriers and contextual relationships among the identified barriers. Classification of barriers has been carried out based upon dependence and driving power with the help of MICMAC analysis. In addition to this, a structural model of barriers to implement GSCM in Indian automobile industry has also been put forward using Interpretive Structural Modeling (ISM technique. Findings: Eleven numbers of relevant barriers have been identified from literature and subsequent discussions with experts from academia and industry. Out of which, five numbers of barriers have been identified as dependent variables; three number of barriers have been identified as the driver variables and three number of barriers have been identified as the linkage variables. No barrier has been identified as autonomous variable. Four barriers have been identified as top level barriers and one bottom level barrier. Removal of these barriers has also been discussed.Research limitations/implications: A hypothetical model of these barriers has been developed based upon experts’ opinions. The conclusions so drawn may be further modified to apply in real situation problem. Practical implications: Clear understanding of these barriers will help organizations to prioritize better and manage their resources in an efficient and effective way.Originality/value: Through this paper we contribute to identify the barriers to implement GSCM in Indian automobile industry and to prioritize them

  17. Lessons from the polder. Energy tax design in The Netherlands from a climate change perspective

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    2008-01-01

    This paper evaluates energy tax reform in The Netherlands between 1988 and 2002 from a climate change perspective. In particular, the introduction of two (indirect) taxes on energy products is now responsible for a considerable amount of tax revenue from a green tax base. The paper discusses the energy tax base and rate structure from a modern Pigovian tax perspective and illustrates the practical difficulties involved in the indirect and non-uniform taxation of emissions. Also further improvements of the energy tax structure are discussed, such as a better targeting of the energy tax base and tax rate to fuel characteristics. (author)

  18. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G

    1998-07-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  19. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-12-31

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms` ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  20. An eco-sustainable green approach for heavy metals management: two case studies of developing industrial region.

    Science.gov (United States)

    Rai, Prabhat Kumar

    2012-01-01

    Multifaceted issues or paradigm of sustainable development should be appropriately addressed in the discipline of environmental management. Pollution of the biosphere with toxic metals has accelerated dramatically since the beginning of the Industrial Revolution. In present review, comparative assessment of traditional chemical technologies and phytoremediation has been reviewed particularly in the context of cost-effectiveness. The potential of phytoremediation and green chemicals in heavy metals management has been described critically. Further, the review explores our work on phytoremediation as green technology during the last 6 years and hand in hand addresses the various ecological issues, benefits and constraints pertaining to heavy metal pollution of aquatic ecosystems and its phytoremediation as first case study. Second case study demonstrates the possible health implications associated with use of metal contaminated wastewater for irrigation in peri-urban areas of developing world. Our researches revealed wetland plants/macrophytes as ideal bio-system for heavy metals removal in terms of both ecology and economy, when compared with chemical treatments. However, there are several constraints or limitations in the use of aquatic plants for phytoremediation in microcosm as well as mesocosm conditions. On the basis of our past researches, an eco-sustainable model has been proposed in order to resolve the certain constraints imposed in two case studies. In relation to future prospect, phytoremediation technology for enhanced heavy metal accumulation is still in embryonic stage and needs more attention in gene manipulation area. Moreover, harvesting and recycling tools needs more extensive research. A multidisciplinary research effort that integrates the work of natural sciences, environmental engineers and policy makers is essential for greater success of green technologies as a potent tool of heavy metals management.

  1. Exploring the challenges associated with the greening of supply chains in the South African manganese and phosphate mining industry

    Directory of Open Access Journals (Sweden)

    R.I. David Pooe

    2014-11-01

    Full Text Available As with most mining activities, the mining of manganese and phosphate has serious consequences for the environment. Despite a largely adequate and progressive framework for environmental governance developed since 1994, few mines have integrated systems into their supply chain processes to minimise environmental risks and ensure the achievement of acceptable standards. Indeed, few mines have been able to implement green supply chain management (GrSCM. The purpose of this article was to explore challenges related to the implementation of GrSCM and to provide insight into how GrSCM can be implemented in the South African manganese and phosphate industry. This article reported findings of a qualitative study involving interviews with 12 participants from the manganese and phosphate industry in South Africa. Purposive sampling techniques were used. Emerging from the study were six themes, all of which were identified as key challenges in the implementation of GrSCM in the manganese and phosphate mining industry. From the findings, these challenges include the operationalisation of environmental issues, lack of collaboration and knowledge sharing, proper application of monitoring and control systems,lack of clear policy and legislative direction, the cost of implementing GrSCM practices, and the need for strong leadership and management of change. On the basis of the literature reviewed and empirical findings, conclusions were drawn and policy and management recommendations were accordingly made.

  2. Globalization of the automobile industry in China: dynamics and barriers in greening of the road transportation

    International Nuclear Information System (INIS)

    Gan Lin

    2003-01-01

    This article describes the state of the automobile industry and urban road transportation management in China. It reviews how the automobile industry is evolving to respond to challenges in economic development, environmental regulations, and technological change. The dynamics and barriers resulting from technological change of automobiles in response to reduction of exhaust emissions and energy-efficiency improvement are analyzed. It is argued that consideration of externality costs should be integrated in automobile industrial policymaking and transportation management. Efforts need to be made to use more economic incentives for emissions reduction, and to promote technological change for cleaner vehicle development. This paper questions the current government policy of encouraging private car ownership, and suggests that improvement in public transportation systems, stronger emissions control, and technology innovation on environmental friendly automobile technologies would be relevant to China's drive toward sustainable transportation development. Social inequities resulted from automobile use is also stressed in the analysis

  3. Globalization of the automobile industry in China. Dynamics and barriers in the greening of road transportation

    Energy Technology Data Exchange (ETDEWEB)

    Gan, Lin

    2001-08-01

    This article describes the state of the automobile industry and urban road transportation management in China. It reviews how the automobile industry is evolving to respond to challenges in economic development, environmental regulations, and technological change. The dynamics and barriers resulting from technological change of the automobile in response to reduction of exhaust emissions and energy-efficiency improvement are analyzed. It is argued that consideration of externality costs should be integrated in automobile industrial policy making and transport management. This paper questions the current government policy of encouraging private car ownership, and suggests that improvement in public transportation systems and stronger emissions control would be relevant to China's drive toward sustainable transportation development. (author)

  4. Globalization of the automobile industry in China: dynamics and barriers in greening of the road transportation

    Energy Technology Data Exchange (ETDEWEB)

    Lin Gan [Center for International Climate and Environmental Research, Oslo (Norway)

    2003-05-01

    This article describes the state of the automobile industry and urban road transportation management in China. It reviews how the automobile industry is evolving to respond to challenges in economic development, environmental regulations, and technological change. The dynamics and barriers resulting from technological change of automobiles in response to reduction of exhaust emissions and energy-efficiency improvement are analysed. It is argued that consideration of externality costs should be integrated in automobile industrial policymaking and transportation management. Efforts need to be made to use more economic incentives for emissions reduction, and to promote technological change for cleaner vehicle development. This paper questions the current government policy of encouraging private car ownership, and suggests that improvement in public transportation systems, stronger emissions control, and technology innovation on environmental friendly automobile technologies would be relevant to China's drive toward sustainable transportation development. Social inequities resulted from automobile use is also stressed in the analysis. (author)

  5. Globalization of the automobile industry in China: dynamics and barriers in greening of the road transportation

    Energy Technology Data Exchange (ETDEWEB)

    Gan Lin E-mail: lin.gan@cicero.uio.no

    2003-05-01

    This article describes the state of the automobile industry and urban road transportation management in China. It reviews how the automobile industry is evolving to respond to challenges in economic development, environmental regulations, and technological change. The dynamics and barriers resulting from technological change of automobiles in response to reduction of exhaust emissions and energy-efficiency improvement are analyzed. It is argued that consideration of externality costs should be integrated in automobile industrial policymaking and transportation management. Efforts need to be made to use more economic incentives for emissions reduction, and to promote technological change for cleaner vehicle development. This paper questions the current government policy of encouraging private car ownership, and suggests that improvement in public transportation systems, stronger emissions control, and technology innovation on environmental friendly automobile technologies would be relevant to China's drive toward sustainable transportation development. Social inequities resulted from automobile use is also stressed in the analysis.

  6. Restrictive Factors and Output Forecast of Green Development of Agricultural Industry Based on Gray System

    Science.gov (United States)

    Sun, Fengru

    2018-01-01

    This paper analyzes the characteristics of agricultural products from the perspective of agricultural production, farmers’ income, adjustment of agricultural structure and environmental improvement, and analyzes the characteristics of agricultural products in LanZhou area. Through data mining and empirical analysis, the regional agriculture (1) forecasting model of gray system with dynamic data processing, combined with the output data of lily in 2004-2003, the yield prediction is predicted and the fitting state is good and the error is small. Finally, combined with the relevant characteristics of the local characteristics of the agricultural industry to make reference, by changing the characteristics of agricultural production as the center of the mindset, and agricultural industrialization and organic combination, take the characteristics of efficient industrialization of agricultural products.

  7. 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)

  8. 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...

  9. Green growth: innovative capacity of sme's in the Dutch Greenhouse Horticulture Industry

    NARCIS (Netherlands)

    dr. MBA S.J.M. (Saskia) Harkema; H.J. (Henk) Schout

    2011-01-01

    The Dutch greenhouse horticultural industry is characterized by world leadership in high-tech innovation. The dynamics of this playing field are innovation in production systems and automation, reduction in energy consumption and sharing limited space. However, international competitive advantage of

  10. Green networks: innovative capacity of sme's in the Dutch Greenhouse Horticulture Industry

    NARCIS (Netherlands)

    H.J. (Henk) Schout; dr. MBA S.J.M. (Saskia) Harkema

    2011-01-01

    The Dutch greenhouse horticulture industry is characterized by world leadership in high-tech innovation. The dynamics of this playing field are innovation in production systems and automation, reduction in energy consumption and sharing limited space. However, international competitive advantage of

  11. Job retention in the British offshore sector through greening of the North Sea energy industry

    International Nuclear Information System (INIS)

    Esteban, Miguel; Leary, David; Zhang, Qi; Utama, Agya; Tezuka, Tetsuo; Ishihara, Keiichi N.

    2011-01-01

    For the case of the UK there are currently three ways of obtaining energy from sea areas, namely from wind, tides and waves. A methodology was developed to determine the future size of the offshore renewable industry based on the concept of employment factor, or the number of people required to maintain each unit of electricity production. An assessment was made of the decline in the number of people employed in oil related jobs in the North Sea and the gap that this could create in the UK's economy unless this pool of offshore expertise could find an alternative employment in the renewable sector. The paper will also investigate the effect of gradually transforming the UK's oil and gas sector into offshore renewables. If this was to happen by 2050 the UK offshore renewable industry could produce between 127 and 146 TWh of electricity, equivalent to around 57-66% of the current energy consumption in the country. - Research highlights: → There are three possible sources of energy from sea areas in the UK: wind, tide and waves. → As the number of jobs in the offshore oil industry reduces they should be compensated with jobs in the renewable offshore sector. → By 2050 the UK offshore renewable industry could produce between 127 and 146TWh of electricity. → This would represent around 57-66% of the current energy consumption in the UK.

  12. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  13. Taxing Canada’s Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2010-02-01

    Full Text Available This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009, we estimate the marginal effective tax rate on capital for the oil and gas sector, comparable to other sectors in the economy. In our assessment, we include federal and provincial corporate income taxes, sales taxes on capital purchases and other capital-related taxes in our assessment such as severance taxes and royalties. Except for oil and gas investments in Nova Scotia and Newfoundland & Labrador offshore developments, oil and gas investments bear a higher tax burden compared to other industries in Canada. In other words, oil and gas investments are generally not “subsidized” but bear a higher level of taxes and royalties on investment compared to other industries.

  14. Green Subsidies and Learning-by-doing in the Windmill Industry

    DEFF Research Database (Denmark)

    Hansen, Jørgen Drud; Jensen, Camilla; Madsen, Erik Strøjer

    2001-01-01

    of windmills a dynamic cost function for producing windmills is tested. The cost disadvantage of producing electricity by windmills relative to traditional power stations has narrowed considerably because of a strong learning-by-doing effect. The deliberate policy to subsidize production of electricity...... by windpower has placed Denmark in a first-mover position in this market and the future has to show whether this is a successful story of an infant industrial policy....

  15. Bioenergy Potential Based on Vinasse From Ethanol Industrial Waste to Green Energy Sustainability

    Science.gov (United States)

    Harihastuti, Nani; Marlena, Bekti

    2018-02-01

    The waste water from alcohol industry is called vinasse has a high organic content, with BOD5 = 109.038 mg / l, COD = 353.797 mg / l and TSS = 7200 mg / l, pH 4-5 with a temperature of around 40-50ºC. The current treatment of alcohol waste water, most still using facultative anaerobic technology with open ponds that are only covered with HDPE plastics. This technology produces less optimal biogas and has a weakness that is the hydraulic residence time (HRT) for long (40-50 days), wide land needs, low COD reduction efficiency as well as high risk of fire and leakage of biogas release high to trigger the occurrence of greenhouse gas and global warming effects. Development of technology with innovation reactor integration model Fixed Dome-Hybrid Anaerobic Filter aims to expand the contact area between the substrate and microbial with modification of the substrate flow system and the area of the filter and integrate with the gas accumulator. The design of this Fixed Dome-Hybrid Anaerobic filter integration model technology, has the advantage of producing optimal bioenergy with CH4 more than 50% content with decrease of COD more than 85% and hydraulic residence time of about 10 (ten) days, bioenergy result is renewable energy made from raw material vinasse from alcohol industrial waste which can be utilized for fuel substitution on the distillation process or boiler process of the industry in a sustainable and cleaner environment.

  16. Bioenergy Potential Based on Vinasse From Ethanol Industrial Waste to Green Energy Sustainability

    Directory of Open Access Journals (Sweden)

    Harihastuti Nani

    2018-01-01

    Full Text Available The waste water from alcohol industry is called vinasse has a high organic content, with BOD5 = 109.038 mg / l, COD = 353.797 mg / l and TSS = 7200 mg / l, pH 4-5 with a temperature of around 40-50ºC. The current treatment of alcohol waste water, most still using facultative anaerobic technology with open ponds that are only covered with HDPE plastics. This technology produces less optimal biogas and has a weakness that is the hydraulic residence time (HRT for long (40-50 days, wide land needs, low COD reduction efficiency as well as high risk of fire and leakage of biogas release high to trigger the occurrence of greenhouse gas and global warming effects. Development of technology with innovation reactor integration model Fixed Dome-Hybrid Anaerobic Filter aims to expand the contact area between the substrate and microbial with modification of the substrate flow system and the area of the filter and integrate with the gas accumulator. The design of this Fixed Dome-Hybrid Anaerobic filter integration model technology, has the advantage of producing optimal bioenergy with CH4 more than 50% content with decrease of COD more than 85% and hydraulic residence time of about 10 (ten days, bioenergy result is renewable energy made from raw material vinasse from alcohol industrial waste which can be utilized for fuel substitution on the distillation process or boiler process of the industry in a sustainable and cleaner environment.

  17. Composting of pig manure and forest green waste amended with industrial sludge.

    Science.gov (United States)

    Arias, O; Viña, S; Uzal, M; Soto, M

    2017-05-15

    The aim of this research was to study the composting of chestnut forest green waste (FGW) from short rotation chestnut stands amended with sludge resulting from the manufacture of Medium Density Fibreboard (MDFS) and pig manure (PM). Both FGW and MDFS presented low biodegradation potential but different characteristics in granulometry and bulk density that make its mixture of interest to achieve high composting temperatures. PM decreased the C/N ratio of the mixture and increased its moisture content (MC). Three mixtures of MDFS:FGW at volume ratios of 1:1.3 (M2), 1:2.4 (M3) and 0:1 (M4) were composted after increasing its MC to about 70% with PM. A control with food waste (OFW) and FGW (1:2.4 in volume) (M1) was run in parallel. Watering ratios reached 0.25 (M1), 1.08 (M2) 1.56 (M3) and 4.35 (M4) L PM/kg TS of added solids wastes. Treatments M2 and M3 reached a thermophilic phase shorter than M1, whilst M4 remained in the mesophilic range. After 48days of composting, temperature gradients in respect to ambient temperature were reduced, but the mineralization process continued for around 8months. Final reduction in total organic carbon reached 35-56%, depending mainly on the content in MDFS. MDFS addition to composting matrices largely reduced nitrogen losses, which range from 22% (M2) to 37% (M3) and 53% (M4). Final products had high nutrient content, low electrical conductivity and low heavy metal content which make it a valuable product for soil fertilization, right to amend in the chestnut forests and as a pillar of their sustainable management. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. 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

  19. LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS

    Directory of Open Access Journals (Sweden)

    Larissa BĂTRÂNCEA

    2014-02-01

    Full Text Available Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion. On the grounds of double tax treatise, banking secrecy and lack of collaboration with international tax authorities, tax havens have succeeded to concentrate over 50% of the world’s financial industry and to manage 32 billion dollars, fuelling unfair competition on global market. Lately, due to pressure exerted by international bodies like the OECD, Joint International Tax Shelter Information Center, Seven Country Working Group on Tax Havens, The Leeds Castle Group or the United Nations, many countries have renounced banking secrecy and started to share client details with tax authorities. Amid rapid changes, a new generation of tax havens emerges in the Southern hemisphere.

  20. Potential of carbon dioxide storage from petroleum industries in the Gulf of Thailand for green production

    Science.gov (United States)

    Rawangphai, M.; Maneeintr, K.

    2018-04-01

    Recently, climate change and global warming are the global concern because of an increase in the huge amount of carbon dioxide (CO2) in the atmosphere. This gas comes from energy activities and industries like petroleum industries. Carbon capture and storage (CCS) is the practical technology to reduce and storage CO2. In Thailand, one of the main potential sites for storage is the Gulf of Thailand. However, the research on this issue is very rare in Thailand. Consequently, this work is aiming on the potential study of CO2 geological storage in formations in the Gulf of Thailand by using simulation. The CO2 storage capacity, pressure buildup and plume migration have been estimated. Also, this study has been simulated with various conditions. CO2 injection is used from 1,000-4,000 tons per day with the depth from 2,200-2,330 meters and the results are studied for 50 years as a monitoring period. The results present that with the formation characteristics, CO2 storage in this area has potential. Moreover, pressure buildup and plume migration are illustrated for the period of 50 years. As a fundamental knowledge, this study can contribute to CO2 storage in an offshore area in Thailand.

  1. The greening of black gold. Towards international environmental alignment in the petroleum industry

    Energy Technology Data Exchange (ETDEWEB)

    Van de Wateringen, S.L.

    2005-06-24

    The aim of this research is to expand the knowledge on the integration of environmental issues in the organisation and management of multinational corporations (MNCs). The present study analyses the characteristics and determining factors of the environmental strategy and the organisation of environmental management (structure) in the petroleum industry, driven by the following general question: (1) Which factors influence the relationship between environmental strategy and environmental structure in a multinational corporation? Sub-questions have been formulated to enable this analysis for the international petroleum industry: Q1: How can external contextual characteristics be classified in such a way that a relationship with environmental strategy and environmental structure can be studied?; Q2: How can internal characteristics of MNCs be characterised, in such a way that a relationship with environmental strategy and environmental structure can be studied?; and Q3: How can environmental strategy and structure of large MNCs be characterised, in such a way that influencing factors can be identified? To these ends, the research project has adjusted the strategic alignment model for environmental issues in MNCs. It is introduced as the 'International Environmental Alignment Framework'. As further discussed in Chapter 3, strategic alignment examines the cooperative and/or conflicting relationship between strategy and structure with the aim of improving efficiency and performance. Building on the concepts of strategic fit and functional integration, this model assumes that decisions need to be coordinated to achieve value. The International Environmental Alignment Framework copied the distinction between an internal, functional domain and an external, strategic domain. This allows for the inclusion of company, sector and country variables. Furthermore, the framework distinguishes three different orders of alignment (simple consistency, mutual reinforcement

  2. Tax Exportability in Tourism Market

    OpenAIRE

    Mohammad Mohebi; Khalid A. Rahim; Lee Chin; Khairil W. Awang

    2011-01-01

    Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve peoples lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economi...

  3. 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...

  4. Energy prices and taxes

    International Nuclear Information System (INIS)

    2004-01-01

    Energy Prices and Taxes contains a major international compilation of energy prices at all market levels: import prices, industry prices and consumer prices. The statistics cover main petroleum products, gas, coal and electricity, giving for imported products an average price both for importing country and country of origin. Every issue includes full notes on sources and methods and a description of price mechanisms in each country

  5. Canada's gas taxes = highway robbery

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This report was prepared for the second annual 'gas honesty day' (May 18, 2000) in an effort to draw attention to the frustration of Canadian taxpayers with gasoline retailers and the petroleum industry for the inordinately and unjustifiably high prices for gasoline at the pump. The report points out that the public outcry is, in fact, misdirected since the largest profiteers at the pumps, the federal government, remains largely unscathed. It is alleged in the report that gas taxes are tantamount to highway robbery. Ostensibly collected for road construction and maintenance, of the almost $ 5 billion collected in 1999, only a paltry $ 194 million was returned to the provinces for roadway and highway spending. The 10-year average of federal returns to the the provinces from tax on gasoline is a meager 4.7 per cent, which fell even further to 4.1 per cent in 1998-1999. Gasoline tax revenues continue to climb, while government commitment to real roadway and highway spending continues to decline. This document attempts to shed some light on the pricing structure for gasoline. Without defending or explaining the non-tax portion of the pump price charged by Canada's oil companies, which is a task for the oil companies to undertake, the document makes a concerted effort to raise public awareness and focus public attention on government's involvement, namely that gas taxes represent on average about 50 per cent of the pump price and that the majority of the taxes collected are not put back into road and highway improvements. The Canadian Taxpayers Federation, authors of this report, expect that by focusing debate on the issue of gasoline taxes a broad support for a lowering of the overall tax burden on motorists will result. Among other things, the CTF advocates reduction of federal and provincial fuel taxes to levels commensurate with highway funding; dedication of fuel tax revenues to highway construction and maintenance; elimination of the sales and goods

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO{sup 2}. The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  7. Inoculated fermentation of green olives with potential probiotic Lactobacillus pentosus and Lactobacillus plantarum starter cultures isolated from industrially fermented olives.

    Science.gov (United States)

    Blana, Vasiliki A; Grounta, Athena; Tassou, Chrysoula C; Nychas, George-John E; Panagou, Efstathios Z

    2014-04-01

    The performance of two strains of lactic acid bacteria (LAB), namely Lactobacillus pentosus B281 and Lactobacillus plantarum B282, previously isolated from industrially fermented table olives and screened in vitro for probiotic potential, was investigated as starter cultures in Spanish style fermentation of cv. Halkidiki green olives. Fermentation was undertaken at room temperature in two different initial salt concentrations (8% and 10%, w/v, NaCl) in the brines. The strains were inoculated as single and combined cultures and the dynamics of their population on the surface of olives was monitored for a period of 114 days. The survival of inoculated strains on olives was determined using Pulsed Field Gel Electrophoresis (PFGE). Both probiotic strains successfully colonized the olive surface at populations ranged from 6.0 to 7.0 log CFU/g throughout fermentation. PFGE analysis revealed that L. pentosus B281 presented higher colonization in both salt levels at the end of fermentation (81.2% and 93.3% in 8% and 10% NaCl brines, respectively). For L. plantarum B282 a high survival rate (83.3%) was observed in 8% NaCl brines, but in 10% NaCl the strain could not colonize the surface of olives. L. pentosus B281 also dominated over L. plantarum B282 in inoculated fermentations when the two strains were used as combined culture. The biochemical profile (pH, organic acids, volatile compounds) attained during fermentation and the sensory analysis of the final product indicated a typical lactic acid fermentation process of green olives. Copyright © 2013 Elsevier Ltd. All rights reserved.

  8. Criteria definition and approaches in green supplier selection – a case study for raw material and packaging of food industry

    OpenAIRE

    Narges Banaeian; Hossein Mobli; Izabela Ewa Nielsen; Mahmoud Omid

    2015-01-01

    This paper formulates an integrated framework for deciding about the green supplier selection criteria in food supply chain and also proposes different methods that account for single and multiple sourcing of supplier selection. Green supplier selection relies on green criteria, so determination of suitable set of criteria will affect decision-maker results directly. In this research, an operational model including combination of general and environmental criteria is introduced for green supp...

  9. BIOREFINERIES – NEW GREEN STRATEGY FOR DEVELOPMENT OF SMART AND INNOVATIVE INDUSTRY

    Directory of Open Access Journals (Sweden)

    Grażyna A. PŁAZA

    2016-07-01

    Full Text Available Ecological engineering or ecotechnology is defined as the design of sustainable production that integrate human society with the natural environment for the benefit of both. In order to reach the goal of sustainability therefore important that bioproduct production systems are converted from to natural cycle oriented. In natural cycles there are not waste, but products are generated at different stages of the cycle. The ecotechnology creates a sustainable bioeconomy using biomass in a smart and efficient way. The biorefining sector, which uses smart, innovative and efficient technologies to convert biomass feedstocks into a range of bio-based products including fuels, chemicals, power, food, and renewable oils, currently presents the innovative and efficient bio-based production can revitalize existing industries. The paper presents the concept of biorefinery as the ecotechnological approach for creating a sustainable bioeconomy using biomass in a smart and efficient way.

  10. Biorefineries - New Green Strategy For Development Of Smart And Innovative Industry

    Science.gov (United States)

    Płaza, Grażyna A.; Wandzich, Dorota

    2016-09-01

    Ecological engineering or ecotechnology is defined as the design of sustainable production that integrate human society with the natural environment for the benefit of both. In order to reach the goal of sustainability therefore important that bioproduct production systems are converted from to natural cycle oriented. In natural cycles there are not waste, but products are generated at different stages of the cycle. The ecotechnology creates a sustainable bioeconomy using biomass in a smart and efficient way. The biorefining sector, which uses smart, innovative and efficient technologies to convert biomass feedstocks into a range of bio-based products including fuels, chemicals, power, food, and renewable oils, currently presents the innovative and efficient bio-based production can revitalize existing industries. The paper presents the concept of biorefinery as the ecotechnological approach for creating a sustainable bioeconomy using biomass in a smart and efficient way.

  11. 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

  12. From taxes to permits? The Norwegian climate policy debate

    International Nuclear Information System (INIS)

    Bretteville, Camilla; Soefting, Guri Bang

    2000-09-01

    Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policy makers and scholars alike. The suitability of green taxes as a policy instrument was first discussed in the 1970s. The 1980s introduced the idea that income from green taxes would make reductions in other taxes possible: a green tax reform. In the 1990s, the tax discussion boiled down to whether or not all polluters should face the same carbon tax. Lately, however, the discussion around the Kyoto Protocol has led to increased interest around the alternative of introducing a system of tradable emission quotas. Environmental taxation might thus be a declining policy instrument in Norway. This is contrary to recent developments in several other European countries such as the United Kingdom, Germany, and the Netherlands. This paper explores why the idea of a green tax reform never got off the ground in Norway by providing an overview of Norwegian environmental policy in the period from 1972 to early 2000. (author)

  13. The French industry in front of the green economy: the example of seven sectors. Report for the Cercle de l'Industrie

    International Nuclear Information System (INIS)

    Crifo, P.; Flam, M.; Glachant, M.

    2011-06-01

    This study aims at giving a detailed overview of the reality of the green economy in some big French companies, and thus at answering some questions: does the emergence of green economy transform these companies, their products, and their markets? Is this transformation occurring now or will it occur in the future? What is the role of public authorities? Seven green sectors have been analyzed: biofuels, carbon capture and storage, energy efficiency in buildings, smart grids, green chemistry, energy storage, and the economy of functionality. For each of them, the sector is presented and the strategic posture of the surveyed companies is described

  14. Ultra Stable, Industrial Green Tailored Pulse Fiber Laser with Diffraction-limited Beam Quality for Advanced Micromachining

    International Nuclear Information System (INIS)

    Deladurantaye, P; Roy, V; Desbiens, L; Drolet, M; Taillon, Y; Galarneau, P

    2011-01-01

    We report on a novel pulsed fiber laser platform providing pulse shaping agility at high repetition rates and at a wavelength of 532 nm. The oscillator is based on the direct modulation of a seed laser diode followed by a chain of fiber amplifiers. Advanced Large Mode Area (LMA) fiber designs as well as proprietary techniques to mitigate non-linear effects enable output energy per pulse up to 100 μJ at 1064 nm with diffraction-limited beam quality and narrow line widths suitable for efficient frequency conversion. Ultra stable pulses with tailored pulse shapes were demonstrated in the green region of the spectrum at repetition rates higher than 200 kHz. Pulse durations between 2.5 ns and 640 ns are available, as well as pulse to pulse dynamic shape selection at repetition rates up to 1 MHz. The pulse energy stability at 532 nm is better than ± 1.5%, 3σ, over 10 000 pulses. Excellent beam characteristics were obtained. The M 2 parameter is lower than 1.05, the beam waist astigmatism and beam waist asymmetry are below 10% and below 8% respectively, with high stability over time. We foresee that the small spot size, high repetition rate and pulse tailoring capability of this platform will provide advantages to practitioners who are developing novel, advanced processes in many industrially important applications.

  15. On The Generation of Interferometric Colors in High Purity and Technical Grade Aluminum: An Alternative Green Process for Metal Finishing Industry

    International Nuclear Information System (INIS)

    Chen, Yuting; Santos, Abel; Ho, Daena; Wang, Ye; Kumeria, Tushar; Li, Junsheng; Wang, Changhai; Losic, Dusan

    2015-01-01

    Graphical abstract: Toward green processes in metal finishing industry by rationally designed electrochemical anodization. Biomimetic photonic films based on nanoporous anodic alumina produced in high purity and technical grade aluminum foils display vivid colors that can be precisely tuned across the visible spectrum. The presented method is a solid rationale aimed toward green processes for metal finishing industry. - Highlights: • Environmentally friendly approach to color aluminum through biomimetic photonic films. • Nanoporous anodic alumina distributed Bragg Reflectors (NAA-DBRs). • Rationally designed galvanostatic pulse anodization approach. • Macroscopic and microscopic differences in high purity and technical grade aluminum. • Substitute method for conventional coloring processes in metal finishing industry. - Abstract: Metal finishing industry is one of the leading pollutants worldwide and green approaches are urgently needed in order to address health and environmental issues associated with this industrial activity. Herein, we present an environmentally friendly approach aimed to overcome some of these issues by coloring aluminum through biomimetic photonic films based on nanoporous anodic alumina distributed Bragg Reflectors (NAA-DBRs). Our study aims to compare the macroscopic and microscopic differences between the resulting photonic films produced in high purity and technical grade aluminum in terms of color features, appearance, electrochemical behavior and internal nanoporous structure in order to establish a solid rationale toward optimal fabrication processes that can be readily incorporated into industrial methodologies. The obtained results reveal that our approach, based on a rational galvanostatic pulse anodization approach, makes it possible to precisely generate a complete palette of colors in both types of aluminum substrates. As a result of its versatility, this method could become a promising alternative to substitute

  16. 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...

  17. Green Component Procurement Collaboration for Improving Supply Chain Management in the High Technology Industries: A Case Study from the Systems Perspective

    Directory of Open Access Journals (Sweden)

    Min-Ren Yan

    2016-01-01

    Full Text Available The impacts of high technology industries have been growing increasingly to technological innovations and global economic developments, while the concerns in sustainability are calling for facilitating green materials and cleaner production in the industrial value chains. Today’s manufacturing companies are not striving for individual capacities but for the effective working with green supply chains. However, in addition to environmental and social objectives, cost and economic feasibility has become one of the most critical success factors for improving supply chain management with green component procurement collaboration, especially for the electronics OEM (original equipment manufacturing companies whose procurement costs often make up a very high proportion of final product prices. This paper presents a case study from the systems perspective by using System Dynamics simulation analysis and statistical validations with empirical data. Empirical data were collected from Taiwanese manufacturing chains—among the world’s largest manufacturing clusters of high technology components and products—and their global green suppliers to examine the benefits of green component procurement collaborations in terms of shared costs and improved shipping time performance. Two different supply chain collaboration models, from multi-layer ceramic capacitor (MLCC and universal serial bus 3.0 (USB 3.0 cable procurements, were benchmarked and statistically validated. The results suggest that the practices of collaborative planning for procurement quantity and accurate fulfillment by suppliers are significantly related to cost effectiveness and shipping time efficiency. Although the price negotiation of upstream raw materials for the collaborative suppliers has no statistically significant benefit to the shipping time efficiency, the shared cost reduction of component procurement is significantly positive for supply chain collaboration among green

  18. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    Science.gov (United States)

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  19. Tax Amnesty (in Russian)

    OpenAIRE

    Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

    2014-01-01

    This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs of amnesties. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed a que...

  20. A Novel Integrated Approach for Green Supplier Selection with Interval-Valued Intuitionistic Uncertain Linguistic Information: A Case Study in the Agri-Food Industry

    Directory of Open Access Journals (Sweden)

    Hua Shi

    2018-03-01

    Full Text Available With strengthening global consciousness of environmental protection, green supply chain management plays an increasingly important role in modern enterprise production operation management. A critical means to implement green supply chain management is incorporating environmental requirements into the supplier selection practices. In this paper, we put forward a novel integrated approach by using interval-valued intuitionistic uncertain linguistic sets (IVIULSs and grey relational analysis (GRA-technique for order preference by similarity to ideal solution (TOPSIS method for the evaluation and selection of green suppliers. First, various qualitative assessments of alternatives provided by decision makers are described by the IVIULSs. Then, the GRA-TOPSIS method is extended and employed to prioritize the alternative suppliers. The proposed model can handle the uncertainty and fuzziness of decision makers’ subjective evaluations more easily and get a more realistic and accurate ranking of green suppliers. Finally, an illustrative example in the agri-food industry is presented to verify the proposed green supplier selection model and demonstrate its practicality and effectiveness.

  1. The implications of air travel taxes

    NARCIS (Netherlands)

    Zuidberg, J.

    2016-01-01

    In recent years, air travel taxes have been introduced by different countries throughout Europe. Often, these tax measures serve a revenue-raising goal, but are promoted as measures that aim to cut back carbon emissions by the aviation industry. Their effectiveness with respect to the reduction of

  2. Green remediation of contaminated sediment by stabilization/solidification with industrial by-products and CO2 utilization.

    Science.gov (United States)

    Wang, Lei; Chen, Liang; Tsang, Daniel C W; Li, Jiang-Shan; Yeung, Tiffany L Y; Ding, Shiming; Poon, Chi Sun

    2018-08-01

    Navigational dredging is an excavation of marine/freshwater sediment to maintain channels of sufficient depth for shipping safety. Due to historical inputs of anthropogenic contaminants, sediments are often contaminated by metals/metalloids, polycyclic aromatic hydrocarbons, polychlorinated biphenyls, and other contaminants. Its disposal can present significant environmental and financial burdens. This study developed a novel and green remediation method for contaminated sediment using stabilization/solidification with calcium-rich/low-calcium industrial by-products and CO 2 utilization. The hydration products were evaluated by quantitative X-ray diffraction analysis and thermogravimetric analysis. The incorporation of calcium carbide residue (CCR) facilitated hydration reaction and provided relatively high 7-d strength. In contrast, the addition of Class-F pulverized fly ash (PFA) and ground granulated blast furnace slag (GGBS) was beneficial to the 28-d strength development due to supplementary pozzolanic and hydration reactions. The employment of 1-d CO 2 curing was found to promote strength development (98%) and carbon sequestration (4.3wt%), while additional 7-d air curing facilitated cement rehydration and further carbonation in the sediment blocks. The leachability tests indicated that all studied binders, especially CCR binder, effectively immobilized contaminants in the sediments. The calcium-rich CCR and GGBS were regarded as promising candidates for augmenting the efficacy of CO 2 curing, whereas GGBS samples could be applicable as eco-paving blocks in view of their superior 28-d strength. This study presents a new and sustainable way to transform contaminated sediment into value-added materials. Copyright © 2018 Elsevier B.V. All rights reserved.

  3. 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.

  4. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...

  5. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    OpenAIRE

    María Guadalupe Naranjo-Cantabrana; Misael Ruiz-Viramontes

    2015-01-01

    Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflecte...

  6. 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)

  7. 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)

  8. 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)

  9. Tax Expenditures in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

  10. 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.

  11. Application of radiation technology to develop green tea leaf as a natural resource for the cosmetic industry

    International Nuclear Information System (INIS)

    Byun, Myung Woo; Jo, Cheorun; Lee, Ju Woon; Jo, Sung Kee; Kim, Kwan Soo

    2004-01-01

    The irradiation of natural resources such as green tea leaf, persimmon leaf, licorice root and stolon or Lonicera japonica improved the color of the extract, resulting in a higher applicability without any adverse change to the beneficial functions such as the inhibitory effects of oxidation, melanin hyperpigmentation on the skin, and others. To investigate the application of irradiated natural resources for a real cosmetic composition, the physiological activities of irradiated green tea leaf extract powder dissolved in butylene glycol and ethanol were compared to a commercial green tea extract product. Furthermore, a cream lotion was manufactured using the powder and the physiological activities were compared. Results showed that the irradiation of the green tea leaf extract and the freeze-dried powder from the extract had the same physiological activities as the commercial product in a cosmetic composition

  12. Pollution taxes - where are we heading?

    International Nuclear Information System (INIS)

    Ritter, W.

    1996-01-01

    Reshaping the system of taxation towards ecologic objectives by introduction of new, environment-oriented taxes affecting industrial production factors would adversely affect the ecologic and economic progress and in the end would give advocates of this policy the lie. Approaches for amendment of the tax system more strongly implementing environmental policy objectives should rather be based on legal incentives given by the system of taxation for enhanced investments and innovation, as well as pinpointed tax benefits, than on new taxes skimming off the financial means required for investments and innovation. Inudstry has been playing a positive and active part in the efforts for enhanced protection of the environment. Industry's self-commitment programme for greenhouse gas abatement has meant an important step forward. It is now up to the legislator to open up new room for action in support of environmental policy goals, instead of barring the road by new taxes. (orig.) [de

  13. Collecting Taxes Database

    Data.gov (United States)

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

  14. MACROECONMIC TENDENCIES OF ENVIRONMENTAL TAXES IN

    Directory of Open Access Journals (Sweden)

    Cristea Anca

    2011-12-01

    Full Text Available Reforms of environmental taxes in EU member states began to consolidate a strategic conceptual basis since the early '90s, when it was launched the idea of changing the tax burden from the tax factor of production, work to the environmental factors and use of environmental unfriendly activities and goods. The theoretical support of this view is represented by the corrective taxes Pigou situation justifying the optimal level of activity of producing goods and services from a social perspective, the collection of taxes imposed by the state of polluters, depending on the amount of damage and damage to third parties, the principle of 'polluter pays'. Despite the green fees start reforms of the EU member countries and their levels are not increased in recent years as a share of GDP. In the EU-27, 2008, revenues from environmental taxes represented a rate of about 2.8% of GDP and 6.1% of total revenues compared to 2.9% and 7.0% record share of GDP in 1999. Effects of environmental taxes on eco-efficiency must be seen not only in terms of their size or budget as income tax to GDP ratio, but also as a positive economic and social impact generated by larger beneficial effects of reducing pollution and preserving the quality natural resources and environmental factors.

  15. From tax evasion to tax planning

    OpenAIRE

    Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

    2013-01-01

    The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is international information exchange for tax purposes. We show in particular that sharing tax information with onshore coun- tries can...

  16. Environmental taxes

    Directory of Open Access Journals (Sweden)

    Zoran Šinković

    2013-01-01

    Full Text Available Environmental taxes should result in an improvement or prevention of deterioration of the environment. Although more advanced than previously existing Act on Excise Duty on Passenger Cars, Other Motor Vehicles, Vessels and Aircrafts from the 1997th year, the new law will hardly Croatia bring visible environmental benefit. Its application should not be expected to reduce the negative impacts of road traffic on air quality and greenhouse gas emissions until it does not clearly define how it will be at least part of the funds collected under this levy will be spent on measures to encourage the use of say hybrid or electric vehicles. Yet we should not neglect the fact that there is still need to work on educating people about the importance of environmental protection and any measures to be taken in the sphere of environmental protection should follow economic policies with a particular community or a country.

  17. The effect of green supply chain management implementation to marketing performance through company competitiveness (study on paper industry in West Java)

    Science.gov (United States)

    Hijuzaman, O.; Rahayu, A.; Kusnendi

    2018-05-01

    The purpose of this study was to determine and analyze the effect of direct and indirect implementation of Green Supply-Chain Management (GSCM) on the Performance Marketing and Competitiveness Mediation Paper Company in West Java province. Object This research is the paper company that existed in West Java Province, which amounts to 30 companies as well as a sample of research, while variables studied are Variable Green Supply- Chain Management, Company Competitiveness Variable and Variable of Paper Marketing Industry Performance in West Java Province. The method used SEM with Variance Based or Component Based with Software used is SmartPLS 3.0. On this research are identified that no effect of Competitiveness on Marketing Performance in Paper Companies in West Java Province.

  18. Toxic State–Corporate Crimes, Neo-liberalism and Green Criminology: The Hazards and Legacies of the Oil, Chemical and Mineral Industries

    Directory of Open Access Journals (Sweden)

    Vincenzo Ruggiero

    2013-11-01

    Full Text Available This paper uses examples from the history and practices of multi-national and large companies in the oil, chemical and asbestos industries to examine their legal and illegal despoiling and destruction of the environment and impact on human and non-human life. The discussion draws on the literature on green criminology and state-corporate crime and considers measures and arrangements that might mitigate or prevent such damaging acts. This paper is part of ongoing work on green criminology and crimes of the economy. It places these actions and crimes in the context of a global neo-liberal economic system and considers and critiques the distorting impact of the GDP model of ‘economic health’ and its consequences for the environment.

  19. 2003 Industry Studies: Shipbuilding

    Science.gov (United States)

    2003-01-01

    because the industry is too expensive to sustain in peacetime. Corporate income tax on the revenue from trade shipping, income tax on mariners...Act. This legislation would accomplish at least four initiatives: (1) replace the corporate income tax on US-flagged shipping revenue with a flat

  20. Green Building Research Laboratory

    Energy Technology Data Exchange (ETDEWEB)

    Sailor, David Jean [Portland State Univ., Portland, OR (United States)

    2013-12-29

    This project provided support to the Green Building Research Laboratory at Portland State University (PSU) so it could work with researchers and industry to solve technical problems for the benefit of the green building industry. It also helped to facilitate the development of PSU’s undergraduate and graduate-level training in building science across the curriculum.

  1. TOP TAX SYSTEM - A common tax system for all nations

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    TOP Tax system is a new tax system which can be used as a common tax system for all nations. This new tax system will be without present tax system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments to 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, t...

  2. PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

    Directory of Open Access Journals (Sweden)

    Nuralifmida Ayu Annisa

    2012-05-01

    Full Text Available This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socan’t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governance’s proxy separately, so it can’t capture the full effect ofcorporate governance. Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.

  3. European tax law

    NARCIS (Netherlands)

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

    2008-01-01

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

  4. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

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

  5. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

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

    2011-01-01

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

  6. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

    In 1975, the first refundable tax credit—the earned income tax credit (EITC)—took effect. Since then, the number and cost of refundable tax credits—credits that can result in net payments from the government—have grown considerably. Those credits will cost $149 billion in 2013, CBO estimates, mostly for the EITC and the child tax credit.

  7. Trade implications of environmental taxes

    International Nuclear Information System (INIS)

    Klepper, G.

    1994-01-01

    The general equilibrium impact of environmental taxes does not consist simply consist in a reduction of international trade. This rather depends on the particular circumstances in which the tax is imposed. The trade impacts of environmental regulation which have been measured empirically are almost negligable. Even simulation studies predict strong effects only for very few sectors of the economy. Since the environmental taxes are imposed in order to induce a reallocation of the economy away from the polluting towards the less polluting activities, one can not expect that the polluting industries will not need to shrink or need to introduce abatement measures. This internal reallocation will necessarily be accompanied by a restructuring of trade between economies. Hence, mitigating these trade effects is about as meaningful as mitigating the internal restructuring of the economy. (orig./UA)

  8. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

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

  9. 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.

  10. The progressive tax

    OpenAIRE

    Estrada, Fernando

    2010-01-01

    This article describes the argumentative structure of Hayek on the relationship between power to tax and the progressive tax. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3; The Political Order of Free People, 1979) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system...

  11. Tax optimization of companies

    OpenAIRE

    Dědinová, Pavla

    2017-01-01

    This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the a...

  12. Tax havens and development

    OpenAIRE

    Norwegian Government Commission on Capital Flight from Poor Countries

    2009-01-01

    Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because they generally have weaker institutions and thereby fewer opportunities for enforcing the laws and regulations they adopt. Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of...

  13. 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.

  14. The role of environmental tax incentives to promote innovation and improve the management of groundwater: a case study analysis of the unconventional natural gas industry in Alberta

    OpenAIRE

    Jarvie, Deborah Lynn

    2017-01-01

    Water accounts for more than seventy percent of the earth’s surface, yet less than three percent of this water is freshwater fit for human use, and of this three percent, less than one percent is readily accessible – most of which is ‘groundwater’. This thesis argues that regulation for the protection of groundwater is long overdue for renewal. Examining the literature and conducting a case study, it assesses whether the greater use of tax incentives (TIs) to encourage environmental te...

  15. Feed in or certificates, competition or complementarity? Combining a static efficiency and a dynamic innovation perspective on the greening of the energy industry

    International Nuclear Information System (INIS)

    Midttun, Atle; Gautesen, Kristian

    2007-01-01

    European policy on the greening of the energy industry has been characterised by a debate between proponents of two apparent polar opposites, feed in tariffs and certificate markets. Different European countries have chosen both mechanisms and, as a consequence, the European Union has maintained a fairly pluralist position, abstaining from stricter harmonisation. Taking a dynamic innovation perspective on European energy industry, we argue that feed in tariffs and certificate markets should not be seen as competing alternatives, but rather as complementary regulatory instruments targeting subsequent steps in the product cycle, on the way from early technology-conceptualisation and development towards competitive positioning in mature energy markets. We see both policy instruments as necessary to achieve the extensive transformation towards sustainable development that is judged as important tools in the context of the global climate challenge

  16. The tax legislation of the natural gas in France (without AVT, the value added tax)

    International Nuclear Information System (INIS)

    2003-11-01

    These data on the TICGN (interior tax on the natural gas consumptions) evolution between 1996 and 2004, concern the industrial uses of the natural gas, the domestic uses and the natural gas uses as fuel. (A.L.B.)

  17. Consumers, Industrialists and the Political Economy of Green Taxation: CO2 taxation in OECD

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Daugbjerg, Carsten; Hjøllund, Lene

    2001-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a detailed analysis of the actual design of green taxes in the OECD reveals that they are differentiated and far from this first......-best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical......) and grandfathered permit markets (in relation to organized interests) should be considered in the search for cost-effective and politically feasible instruments. Udgivelsesdato: MAY...

  18. The Spanish tobacco tax loopholes and their consequences.

    Science.gov (United States)

    López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

    2013-05-01

    The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

  19. The rise and fall of the world's first fat tax.

    Science.gov (United States)

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

    2015-06-01

    In 2011, Denmark introduced the world's first tax on saturated fat, but only 15 months later the fat tax was abolished. The aim of this article is to investigate the political processes surrounding the implementation and rapid abolition of the fat tax. Our findings suggest that industry and trade associations were heavily involved in the political process of formulating the fat tax. Industry representatives used certain tactics to oppose the fat tax: threatening lawsuits, predicting welfare losses, casting doubt on evidence, diverting focus and requesting postponement. After the fat tax was implemented, the food industry continued their opposition through intensified lobbyism and juridical actions at EU level. However, other factors seem to have contributed to the fall of the fat tax. The tax received criticism for being poorly designed and gradually lost popularity among health professionals, politicians and the public. In the end, the fat tax was abolished for financial reasons. This study demonstrates how politicians considered the fat tax as a funding source rather than a public health initiative, which resulted in significant shortcomings. Furthermore, we demonstrate that the massive influence by industry stakeholders was not balanced with inputs from public health professionals, who should assume a more proactive role in policy-making. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  20. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

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

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

  2. Tax Morality and Progressive Wage Tax

    OpenAIRE

    Andras Simonovits

    2010-01-01

    We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utili...

  3. The Impact of Perceived Quality on Customer Satisfaction, Loyalty and Complaint through Green Innovation in Hotel Industry, North Cyprus

    OpenAIRE

    Tajbakhsh, Masoud

    2014-01-01

    This study proposes a model that assess the effect of perceived quality, customer satisfaction, and customer loyalty and complaint of the tourist who are selected and accomedated in green hotels of North Cyprus. A survey conducted to examin proposed conceptual model, which extracted from ACSI model. Cronbach alpha used to check internal consitancy of the items of constructs. Mean, Standard deviation, correlation, and regression tests performed to check hypotheses of the study. Results shows t...

  4. Industry

    International Nuclear Information System (INIS)

    Schindler, I.; Wiesenberger, H.

    2001-01-01

    This chapter of the environmental control report deals with the environmental impact of the industry in Austria. It gives a review of the structure and types of the industry, the legal framework and environmental policy of industrial relevance. The environmental situation of the industry in Austria is analyzed in detail, concerning air pollution (SO 2 , NO x , CO 2 , CO, CH 4 , N 2 O, NH 3 , Pb, Cd, Hg, dioxin, furans), waste water, waste management and deposit, energy and water consumption. The state of the art in respect of the IPPC-directives (European Integrated Pollution Prevention and Control Bureau) concerning the best available techniques of the different industry sectors is outlined. The application of European laws and regulations in the Austrian industry is described. (a.n.)

  5. Estimating the impact of investment tax credits on aircraft demand

    OpenAIRE

    Mackay, Daniel

    2011-01-01

    This paper uses exogenous price changes from the shifting tax policies of the 1980’s to identify the parameters of a nested-logit discrete choice model of the aircraft market. The federal Investment Tax Credit (ITC) was a tax credit of 6-10% of a firm's new capital investment that was removed by the Tax Reform Act of 1986 (TRA86). Such tax credits continue to be proposed as tools to spur investment, and they are still utlized in many states and select industries. This research adds to the ...

  6. Catering to Cleantech’s resource needs: the strategic importance of board networks in an emerging green industry.

    NARCIS (Netherlands)

    Heemskerk, E.M.; Mans, U.

    2013-01-01

    This paper explores the role of elite networks in shaping business strategies in the cleantech industry. In order to do so, we investigate whether and if so how boards of directors cater to the resource needs of the innovative and expanding cleantech industry. We create a new dataset of the board

  7. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...

  8. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...

  9. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....

  10. Radiation Dose and Risk Assessments from Polonium-210 in Green Mussels (Perna viridis) and Seafood Consumers Living nearby the Industrial Area in Chonburi Province, Thailand

    Energy Technology Data Exchange (ETDEWEB)

    Tumnoi, Y.; Phaopeng, N. [Office of Atoms for Peace - OAP (Thailand)

    2014-07-01

    Marine environmental samples including seawater (filtered and unfiltered), suspended particles, and green mussels (Perna viridis) were collected from Sriracha and Angsira areas located in Chonburi province in order to determine Po-210 radioactivity. The former was chosen because it is generally believed that this area has been contaminated by one of the largest industrial estates in Thailand and others human-activities (non-nuclear activities) nearby such as oil refineries and Coal Power Plants. Discharges, ashes, and wastes released from these activities may result in an increase of Po-210 concentration in marine environment when compared to other areas. The later was designated to serve as a control site in this study since this area is unlikely to be impacted by industrial activities. Our results revealed that, in the filtered seawater, averaged values of Po-210 level were 0.26 + 0.14 mBq/L (Sriracha) and 0.56 + 0.42 mBq/L (Angsira) and, in the unfiltered seawater, means of Po-210 radioactivity were 2.37 + 0.32 mBq/L (Sriracha) and 4.20 + 2.78 mBq/L (Angsira). Furthermore, the suspended particles contained Po-210 concentrations with averaged values of 14.11 + 8.87 Bq/kg dw (Sriracha) and 102.21 + 51.49 Bq/kg dw (Angsira) while averaged Po-210 levels of 35.74 + 17.53 Bq/kg dw (Sriracha) and 71.12 + 62.88 Bq/kg dw (Angsira) were found in the green mussels examined. The present finding indicates that there is no radiological impact caused by those human activities to the marine environment at Sriracha. Radiation dose assessment was also performed in both the green mussels and human who consume green mussels. The results show that the green mussels farmed at Sriracha and Angsira received averaged radiation dose rates from Po-210 at 0.0007 and 0.0015 mGy/d, respectively. In addition, our results reveal that populations living in Chonburi province and ingesting the green mussels from these 2 locations received radiation dose rates from Po-210 at the means of 44.25 and

  11. How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Céline Bonnet

    2013-01-01

    Full Text Available Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  12. Taxing Health Insurance: How Much Is Enough?

    Science.gov (United States)

    1983-09-01

    Chamber of Commerce (1983) for data on differences in coverage by industry.) 1 Some versions of the tax cap would eliminate the ability of employers to deduct premium payments above the tax cap. While this would provide a more immediate stimulus to employers to change the fringe-benefit/wage mixture than the alternative, the long-run incidence would still remain on the employee. Further, since about 25 percent of all workers in the United States are employed either by government or by not-for-profit corporations who do not pay corporate taxes,

  13. 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.

  14. Metaphysical green

    DEFF Research Database (Denmark)

    Earon, Ofri

    2011-01-01

    to adapt to urban environment. It explores the potential of Sensation of Green in the city. The paper questions whether the Sensation of Green could introduce a new spectrum of greens, beside the real green. It develops the term of metaphysical green – does green have to be green or can it be only...

  15. How does petty corruption affect tax morale in Sub-Saharan Africa? An empirical analysis

    OpenAIRE

    Jahnke, Björn

    2015-01-01

    Sub-Saharan Africa economies introduced extensive reforms of their tax systems in the last two decades. In most of these countries taxes are now remitted through the self-assessment system that relies on quasi voluntary compliance and audit selection by risk. However, the revenues from direct taxes remained fairly stable and tax/GDP ratios lack behind the industrialized world. Several scholars argue that corruption is one of the major obstacles to increase tax revenues but focus on perceived ...

  16. The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2015-02-01

    Full Text Available Canada is losing its edge in the competition for global capital. After a decade of remarkable progress in reducing the tax burden on business investment — moving from one of the least tax-competitive jurisdictions among its industrialized peers in 2000, to ranking in the middle of the pack by 2011 — Canada has slipped by largely standing still. As other countries in our peer group have continued to reform their business-tax regimes, they have surpassed Canada, which has slid from having the 19th-highest tax burden on investments by medium-sized and large corporations in 2012, to the 14th-highest among 34 OECD countries in 2014. Even more worrying is that Canada’s political currents are running the wrong way, with a few provinces having increased taxes on capital in recent years and a number of politicians today floating the possibility of even higher business taxes to help address budgetary strains. But the right approach to raising tax revenue and improving the economy is quite the opposite: lowering rates and broadening the tax base by making Canadian jurisdictions even more attractive to corporate investment. An important step towards that would be for federal and provincial governments to reduce targeted tax assistance and to level the tax field for all industries and sizes of businesses, ending the preferential treatment of favoured industries and small enterprises. In addition, those provinces that have yet to harmonize their sales tax with the federal GST should do so, or at least consider adopting a quasi-refund system that would relieve the provincial sales tax on capital inputs. Alberta, with no sales tax, could become more competitive by adopting an HST and using the proceeds to reduce personal and corporate taxes. Finally, Canada would do much better to mandate a uniform corporate tax rate, with an 11 per cent federal rate and a nine per cent average provincial rate. This would encourage capital investment and attract corporate

  17. 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

  18. NM Property Tax Districts

    Data.gov (United States)

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

  19. Environmental taxes 1991 - 2001 (2002)

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The statistics presents statements of environmental taxes for the period 1991-2001 (and budget figure for 2002). Environmental taxes are a concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 62,2 billions DDK in 2001 - a little more than a doubling. The environmental taxes' part of the total taxes' part og the total taxes has increased from 7,5% in 1991 to 9,4% in 2001. In 2001 the energy taxes are 57%, the transportation taxes 36% and the pollution and resource taxes 7% of the environmental taxes. (LN)

  20. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  1. UK Tax Update

    Energy Technology Data Exchange (ETDEWEB)

    Deakin, John F.

    1998-07-01

    The presentation deals with the North Sea fiscal regime, a modern system for corporation tax payments, transfer pricing, general anti-avoidance rule for direct taxes, treaty refunds, deductibility of interest for corporation tax, UK/US double taxation convention, and plain and simple tax legislation. Part of the background for the presentation was the fact that in England a new Labour Government had replaced the Conservatives and the new Chancellor had announced a review of the North Sea fiscal regime.

  2. Dynamic tax depreciation strategies

    OpenAIRE

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

    2011-01-01

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

  3. Anaerobic co-digestion of Tunisian green macroalgae Ulva rigida with sugar industry wastewater for biogas and methane production enhancement.

    Science.gov (United States)

    Karray, Raida; Karray, Fatma; Loukil, Slim; Mhiri, Najla; Sayadi, Sami

    2017-03-01

    Ulva rigida is a green macroalgae, abundantly available in the Mediterranean which offers a promising source for the production of valuable biomaterials, including methane. In this study, anaerobic digestion assays in a batch mode was performed to investigate the effects of various inocula as a mixture of fresh algae, bacteria, fungi and sediment collected from the coast of Sfax, on biogas production from Ulva rigida. The results revealed that the best inoculum to produce biogas and feed an anaerobic reactor is obtained through mixing decomposed macroalgae with anaerobic sludge and water, yielding into 408mL of biogas. The process was then investigated in a sequencing batch reactor (SBR) which led to an overall biogas production of 375mL with 40% of methane. Further co-digestion studies were performed in an anaerobic up-flow bioreactor using sugar wastewater as a co-substrate. A high biogas production yield of 114mL g -1 VS added was obtained with 75% of methane. The co-digestion proposed in this work allowed the recovery of natural methane, providing a promising alternative to conventional anaerobic microbial fermentation using Tunisian green macroalgae. Finally, in order to identify the microbial diversity present in the reactor during anaerobic digestion of Ulva rigida, the prokaryotic diversity was investigated in this bioreactor by the denaturing gradient gel electrophoresis (DGGE) method targeting the 16S rRNA gene. Copyright © 2016 Elsevier Ltd. All rights reserved.

  4. Industrialization

    African Journals Online (AJOL)

    Lucy

    . African states as ... regarded as the most important ingredients that went to add value to land and labour in order for countries ... B. Sutcliffe Industry and Underdevelopment (Massachusetts Addison – Wesley Publishing Company. 1971), pp.

  5. Industrialization

    African Journals Online (AJOL)

    Lucy

    scholar, Walt W. Rostow presented and supported this line of thought in his analysis of ... A Brief Historical Background of Industrialization in Africa ... indicative) The western model allowed for the political economy to be shaped by market.

  6. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

    pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  7. Green(ing) infrastructure

    CSIR Research Space (South Africa)

    Van Wyk, Llewellyn V

    2014-03-01

    Full Text Available the generation of electricity from renewable sources such as wind, water and solar. Grey infrastructure – In the context of storm water management, grey infrastructure can be thought of as the hard, engineered systems to capture and convey runoff..., pumps, and treatment plants.  Green infrastructure reduces energy demand by reducing the need to collect and transport storm water to a suitable discharge location. In addition, green infrastructure such as green roofs, street trees and increased...

  8. 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.

  9. Introduction of a Uranium tax in Finland

    International Nuclear Information System (INIS)

    2011-01-01

    In Finland, it is possible to create a tax model on uranium that will not compromise the profitability of future power plant investments or decisively reduce climate policy incentives for carbon-free energy production. The rise in energy costs caused by the tax could be compensated by lowering the electricity tax imposed on industry. The estimates above were made by Managing Director Pasi Holm and Professor Markku Ollikainen, who, on 4 February 2011, handed over their report concerning introduction of uranium tax to Minister of Economic Affairs Mauri Pekkarinen. According to the administrators, one can deem nuclear power to include specific grounds for imposing a tax via the fact that storage of used nuclear fuel involves a (infinitesimally small) risk of accidents with irreversible effects, and that, through the EU climate policy, nuclear power companies gain extra profit 'for nothing', i.e. windfall profit. The EU Energy Tax Directive facilitates collection of uranium tax. Uranium tax, imposed as an excise tax, would target the nuclear power plants in operation as well as the Olkiluoto 3 plant, presently under construction. The amount of uranium fuel used would serve as the basis of taxation. Holm and Ollikainen introduce two tax models, adjustable in a manner that the uranium tax would yield revenues of approximately EUR 100 million a year. The companies would still keep more than half of the profit and the state, depending on the model used, would collect 43 to 45 per cent of it via the tax. In the minimum tax model, the uranium tax is 44.5 of the difference between the market price of emission allowance and the average price of 2010 (EUR 15/tonne of CO 2 ), used as the comparison price, the minimum being EUR 2/MWh. The tax would yield a minimum of EUR 67 million to the state a year. When the emission allowance price rises to EUR 30, the tax would be EUR 6.7/MWh and the state would earn revenues of EUR 223 million. In a flexible tax model, the fixed part of the

  10. Evaluation of an oil-producing green alga Chlorella sp. C2 for biological DeNOx of industrial flue gases.

    Science.gov (United States)

    Zhang, Xin; Chen, Hui; Chen, Weixian; Qiao, Yaqin; He, Chenliu; Wang, Qiang

    2014-09-02

    NOx, a significant portion of fossil fuel flue gases, are among the most serious environmental issues in the world and must be removed in an additional costly gas treatment step. This study evaluated the growth of the green alga Chlorella sp. C2 under a nitrite-simulated NOx environment and the removal rates of actual flue gas fixed salts (FGFSs) from Sinopec's Shijiazhuang refinery along with lipid production. The results showed that nitrite levels lower than 176.5 mM had no significant adverse effects on the cell growth and photosynthesis of Chlorella sp. C2, demonstrating that this green alga could utilize nitrite and NOx as a nitrogen source. High concentrations of nitrite (88.25-176.5 mM) also resulted in the accumulation of neutral lipids. A 60% nitrite removal efficiency was obtained together with the production of 33% algae lipids when cultured with FGFS. Notably, the presence of nitrate in the FGFS medium significantly enhanced the nitrite removal capability, biomass and lipid production. Thus, this study may provide a new insight into the economically viable application of microalgae in the synergistic combination of biological DeNOx of industrial flue gases and biodiesel production.

  11. Green toxicology.

    Science.gov (United States)

    Maertens, Alexandra; Anastas, Nicholas; Spencer, Pamela J; Stephens, Martin; Goldberg, Alan; Hartung, Thomas

    2014-01-01

    Historically, early identification and characterization of adverse effects of industrial chemicals was difficult because conventional toxicological test methods did not meet R&D needs for rapid, relatively inexpensive methods amenable to small amounts of test material. The pharmaceutical industry now front-loads toxicity testing, using in silico, in vitro, and less demanding animal tests at earlier stages of product development to identify and anticipate undesirable toxicological effects and optimize product development. The Green Chemistry movement embraces similar ideas for development of less toxic products, safer processes, and less waste and exposure. Further, the concept of benign design suggests ways to consider possible toxicities before the actual synthesis and to apply some structure/activity rules (SAR) and in silico methods. This requires not only scientific development but also a change in corporate culture in which synthetic chemists work with toxicologists. An emerging discipline called Green Toxicology (Anastas, 2012) provides a framework for integrating the principles of toxicology into the enterprise of designing safer chemicals, thereby minimizing potential toxicity as early in production as possible. Green Toxicology`s novel utility lies in driving innovation by moving safety considerations to the earliest stage in a chemical`s lifecycle, i.e., to molecular design. In principle, this field is no different than other subdisciplines of toxicology that endeavor to focus on a specific area - for example, clinical, environmental or forensic toxicology. We use the same principles and tools to evaluate an existing substance or to design a new one. The unique emphasis is in using 21st century toxicology tools as a preventative strategy to "design out" undesired human health and environmental effects, thereby increasing the likelihood of launching a successful, sustainable product. Starting with the formation of a steering group and a series of workshops

  12. Industry

    Energy Technology Data Exchange (ETDEWEB)

    Bernstein, Lenny; Roy, Joyashree; Delhotal, K. Casey; Harnisch, Jochen; Matsuhashi, Ryuji; Price, Lynn; Tanaka, Kanako; Worrell, Ernst; Yamba, Francis; Fengqi, Zhou; de la Rue du Can, Stephane; Gielen, Dolf; Joosen, Suzanne; Konar, Manaswita; Matysek, Anna; Miner, Reid; Okazaki, Teruo; Sanders, Johan; Sheinbaum Parado, Claudia

    2007-12-01

    This chapter addresses past, ongoing, and short (to 2010) and medium-term (to 2030) future actions that can be taken to mitigate GHG emissions from the manufacturing and process industries. Globally, and in most countries, CO{sub 2} accounts for more than 90% of CO{sub 2}-eq GHG emissions from the industrial sector (Price et al., 2006; US EPA, 2006b). These CO{sub 2} emissions arise from three sources: (1) the use of fossil fuels for energy, either directly by industry for heat and power generation or indirectly in the generation of purchased electricity and steam; (2) non-energy uses of fossil fuels in chemical processing and metal smelting; and (3) non-fossil fuel sources, for example cement and lime manufacture. Industrial processes also emit other GHGs, e.g.: (1) Nitrous oxide (N{sub 2}O) is emitted as a byproduct of adipic acid, nitric acid and caprolactam production; (2) HFC-23 is emitted as a byproduct of HCFC-22 production, a refrigerant, and also used in fluoroplastics manufacture; (3) Perfluorocarbons (PFCs) are emitted as byproducts of aluminium smelting and in semiconductor manufacture; (4) Sulphur hexafluoride (SF{sub 6}) is emitted in the manufacture, use and, decommissioning of gas insulated electrical switchgear, during the production of flat screen panels and semiconductors, from magnesium die casting and other industrial applications; (5) Methane (CH{sub 4}) is emitted as a byproduct of some chemical processes; and (6) CH{sub 4} and N{sub 2}O can be emitted by food industry waste streams. Many GHG emission mitigation options have been developed for the industrial sector. They fall into three categories: operating procedures, sector-wide technologies and process-specific technologies. A sampling of these options is discussed in Sections 7.2-7.4. The short- and medium-term potential for and cost of all classes of options are discussed in Section 7.5, barriers to the application of these options are addressed in Section 7.6 and the implication of

  13. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  14. Should Utility-Reducing Media Advertising be Taxed?

    DEFF Research Database (Denmark)

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

    2009-01-01

    Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial Organizat......Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...... Organization and two-sided markets we show that taxing ads may be counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when...

  15. Constitutional issues of Brazilian tax system in the biodiesel industry; Aspectos constitucionais do regime tributario aplicado a industria brasileira do biodiesel

    Energy Technology Data Exchange (ETDEWEB)

    Ferreira, Ana Monica Medeiros; Xavier, Yanko Marcius de Alencar [Universidade Federal do Rio Grande do Norte (UFRN), Natal, RN (Brazil)

    2008-07-01

    The recent insertion of biodiesel derived from oily vegetables in the Brazilian genetic matrix calls for the analysis of some aspects that belong to it. This study begins with an introduction to 'sustainable development' definition, it goes through the concept of biodiesel and a brief historical, the paper analyzes it's advantages - social, economic and environmental - related to the fossil fuels predominantly used. With the purpose to look into the 'Programa Nacional de Producao e Uso de Biodiesel - PNPB' created by the Federal Government in 2004, this study searches about the Brazilian regulating legislation on this subject, fundamental for the comprehension of the plans and objectives sought by the Brazilian Government with the encouragement to the production of the biodiesel. This study also investigates the role of the 'Agencia Nacional do Petroleo, Gas Natural e Biocombustiveis - ANP' in the regulation of the activities involving this biofuel. In this manner, from the analysis of the related legislation of this new energy source, the present article aims to delineate a view of the the tax system for this new market according to Constitution and pointing out the economic impacts of the biodiesel insertion in the Brazilian national energetic matrix. (author)

  16. Constitutional issues of Brazilian tax system in the biodiesel industry; Aspectos constitucionais do regime tributario aplicado a industria brasileira do biodiesel

    Energy Technology Data Exchange (ETDEWEB)

    Ferreira, Ana Monica Medeiros; Xavier, Yanko Marcius de Alencar [Universidade Federal do Rio Grande do Norte (UFRN), Natal, RN (Brazil)

    2008-07-01

    The recent insertion of biodiesel derived from oily vegetables in the Brazilian genetic matrix calls for the analysis of some aspects that belong to it. This study begins with an introduction to 'sustainable development' definition, it goes through the concept of biodiesel and a brief historical, the paper analyzes it's advantages - social, economic and environmental - related to the fossil fuels predominantly used. With the purpose to look into the 'Programa Nacional de Producao e Uso de Biodiesel - PNPB' created by the Federal Government in 2004, this study searches about the Brazilian regulating legislation on this subject, fundamental for the comprehension of the plans and objectives sought by the Brazilian Government with the encouragement to the production of the biodiesel. This study also investigates the role of the 'Agencia Nacional do Petroleo, Gas Natural e Biocombustiveis - ANP' in the regulation of the activities involving this biofuel. In this manner, from the analysis of the related legislation of this new energy source, the present article aims to delineate a view of the the tax system for this new market according to Constitution and pointing out the economic impacts of the biodiesel insertion in the Brazilian national energetic matrix. (author)

  17. Green Funds Scheme. Annual report 2010 with 2009 data

    International Nuclear Information System (INIS)

    2010-06-01

    Green Investing is the facility that can offer private persons tax benefits when they save or invest money with a green financial institute which uses such money to invest in or finance green projects. The Green Investment annual report for 2009 shows that Green Investment is still very popular. The number of participating money savers / investors has increased by 16,000 to 250,000 in total. [nl

  18. Factors That Lead to Environmentally Sustainable Practices in the Restaurant Industry: A Qualitative Analysis of Two Green Restaurant Innovators

    Science.gov (United States)

    Nyheim, Peter

    2012-01-01

    In recent years, more organizations, including restaurants, have concerned themselves with sustainability. As with any new endeavor, guidance is needed. The purpose of this study was to investigate factors that lead to environmentally sustainable practices in the restaurant industry. Using Rogers' Diffusion of Innovation Theory as a…

  19. Green gold: The potential and pitfalls for North American medicinal plants in the US botanical supplements industry

    Science.gov (United States)

    Aswini Pai; Matthew Skeels

    2010-01-01

    Complementary and alternative medicine (CAM) has become an implicit part of a lifestyle industry in the United States. The World Health Organization (WHO) reports that at least 41% of the population in the US has used CAM at least once in their lives (WHO 2002). Globalization, an influx of various immigrant cultures, and growing wariness of western allopathic medicine...

  20. Green house gas emissions reduction in Brazilian industry; Reducao das emissoes de gases causadores do efeito estufa na industria brasileira

    Energy Technology Data Exchange (ETDEWEB)

    Aragao Neto, Raymundo Moniz de [Programa GERBI - Reducao da Emissao de Gases Causadores do Efeito Estufa na Industria Brasileira, Fortaleza, CE (Brazil)

    2004-07-01

    The recent crisis in electricity supply raised in all Brazilians the necessity in improving energy resources. The expansion of generation capacity cannot be seen as the unique solution: optimise what is available already is at least so important than to expand. The rational use of energy resources brings additional benefits as reduced environmental impacts, replacement of equipment and following incentives to industry and employment. Promote coordinated actions has been challenging in several places. In Brazil, GERBI Program aims to address several market barriers, developing activities in different fronts: service suppliers' qualification, preparation of financial agents and, mainly, engage industrial end users for improved solutions. The paper presents GERBI Program structure as an incentive to rational energy use in industrial facilities, focused on GHG emissions reduction. The Program is structured in three main components: energy efficiency projects development, supporting industries to implement better practices and efficient technologies, development of CDM candidate projects, making use of 'carbon credits' resulted from reduced emissions, and training and qualification. (author)

  1. Environmental taxes 1991 - 2000 (2001)

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The statistics presents statements of environmental taxes for the period 1991-2000 (and budget figure for 2001). Environmental taxes is a collective concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 60,6 billions DDK in 2000 - a little more than a doubling. The environmental taxes' part of the total taxes has increased from 7,5% in 1991 to 9,7% in 2000. In 2000 the energy taxes are 55%, the transportation taxes 38% and the pollution and resource taxes 7% of the environmental taxes. (EHS)

  2. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

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

  3. GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

    OpenAIRE

    Shuchi Sharma; Rupendra Prakash Yadav.

    2018-01-01

    Goods and Service Tax is a significant and logical step towards a comprehensive Indirect tax reform in India. This paper analyses the concept of Goods Service Tax and further discusses their impact on the various sectors in India. Brief description is given on Goods Service Tax background and Goods and Service Tax models helps to reduce tax burden. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly affects ...

  4. Different Tax Systems among Nations and International Tax Avoidance

    OpenAIRE

    栗原, 克文

    2008-01-01

    As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations.The possibility of tax avoidance will expand if cross-border transactions are abused.Specifically, tax system differentials among countries increase the opportunity for tax avoidance.Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimiz...

  5. Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

    OpenAIRE

    Garbarino, Carlo

    2009-01-01

    This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax evasion, which are important to understand in the discussion about aggressive tax behaviour. We further define the regulative concept of effective ta...

  6. Urban greening supported by GIS: from data collection to policy implementation

    Directory of Open Access Journals (Sweden)

    Luke Drake

    2015-11-01

    Full Text Available While the multiple benefits of urban greening are known, implementing green projects in post-industrial urban centers—where economic development, community revitalization and job creation are prioritized—requires accurate data that are relevant to local advocates and decision-makers. Municipal tax rolls are often used to identify vacant properties but are not necessarily up-to-date or do not contain detailed attributes about vacant properties. The Rutgers University Center for Urban Environmental Sustainability (CUES partnered with the City of Trenton and Isles, Inc., a local non-governmental organization (NGO, to conduct a unique smart-phone based city-wide property survey that captured property data not available in the city's tax rolls. Spatial analysis of data was completed and compared to a baseline vacant property survey. Having current and accurate data has empowered Trenton to develop a strategy to redevelop their unproductive tax base, and has given an NGO the tools needed to draft a Master Plan Revision to institutionalize the need for green redevelopment. This paper discusses data collection and analysis methodology and recommendations to “green” the City of Trenton.

  7. [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.

  8. Tax structure and corruption

    Directory of Open Access Journals (Sweden)

    Ilić-Popov Gordana

    2014-01-01

    Full Text Available In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.

  9. Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks

    Directory of Open Access Journals (Sweden)

    Eugenia Mardanugraha

    2018-03-01

    Full Text Available This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN and corporate income tax (PPh badan more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastructure to extend the goods or services to be taxed. This paper also recommends the required stages for extending the excise tax.

  10. 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 ...

  11. THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Olga Zhuk

    2017-03-01

    Full Text Available In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed. Key words: tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks.

  12. 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.

  13. Green consumers and public policy: On socially contingent moral motivation

    International Nuclear Information System (INIS)

    Nyborg, Karine; Brekke, Kjell Arne; Howarth, Richard B.

    2006-01-01

    'Green' consumers appear to accept individual responsibility for the provision of public goods. The propensity to take such responsibility may depend on beliefs about others' behavior, even for consumers motivated by internalized moral norms, not by social sanctions. This effect can produce multiple equilibria with either high or low demand for 'green' products. Permanent increases in green consumption may be achieved by imposing temporary taxes or subsidies, or through advertising that influences beliefs about others' behavior or about external effects. If a tax is interpreted as taking responsibility away from the individual, however, taxes can reduce the influence of moral motivation. (author)

  14. 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...

  15. 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...

  16. IPPSO and CEEA recommendations on environment and green power priorities for the restructuring of the Ontario Electricity Industry

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The Independent Power Producers Society of Ontario and the Canadian Energy Efficiency Alliance (IPPSO/CEEA) support the government's initiatives in a white paper to aid in ensuring improved environmental performance by Ontario's new competitive electricity sector. IPPSO/CEEA is pleased that the White Paper recognizes the need to ensure that the new environmental initiatives rely as much as possible on market-based mechanisms and the use of more efficient and environmentally friendly technology, as well as the fact that they facilitate access for generators. Given that the timetable is short for setting forth the new and necessary environmental regulations prior to the market opening, IPPSO/CEEA developed consolidated positions on some of the important considerations and elements for the new Ontario regulations. IPPSO/CEEA fully support regulations for the new market that will reduce overall the emissions to the air resulting from electricity consumption in Ontario and produced in, or transported through, Ontario for other markets. IPPSO/CEEA strongly supports Ontario's introducing regulations that would allow emissions reductions trading as a means of market-based economic compliance, and to facilitate the introduction of more efficient and cleaner technologies. They also support the government's efforts to date to ensure that green power labeling and marketing are parts of Ontario's new electricity market. The most environmentally preferable option for managing energy supply and demand is to avoid the needless generation of energy. It is important that the dialogue resume on proposed new environmental approvals process for electricity projects. An appendix has excerpts from the White Paper

  17. Banana peel: a green and economical sorbent for the selective removal of Cr(VI) from industrial wastewater.

    Science.gov (United States)

    Memon, Jamil R; Memon, Saima Q; Bhanger, Muhammad I; El-Turki, Adel; Hallam, Keith R; Allen, Geoffrey C

    2009-05-01

    This study describes the use of banana peel, a commonly produced fruit waste, for the removal of Cr(VI) from industrial wastewater. The parameters pH, contact time, initial metal ion concentration, and temperature were investigated and the conditions resulting in rapid and efficient adsorption (95% within 10 min) were determined. The binding of metal ions was found to be pH dependent with the optimal sorption occurring at pH 2. The retained species were eluted with 5 mL of 2M H(2)SO(4). To elucidate the mechanism of the process, total amounts of chromium and Cr(VI) were analyzed using flame atomic absorption and ultraviolet-visible (UV-vis) spectroscopic techniques, respectively. The Langmuir and Dubinin-Radushkevich (D-R) isotherms were used to describe the partitioning behavior for the system at different temperatures. Kinetics and thermodynamics of Cr(VI) removal by banana peel were also studied. The influence of diverse ions on the sorption behavior revealed that only Fe(II) ions (of those tested) suppressed the sorption of Cr(VI) ions to some extent. The method was applied for the removal of Cr(VI) from industrial wastewater.

  18. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

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

  19. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

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

  20. 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

  1. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax m...

  2. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

    Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally ack...

  3. Tuition Tax Credits. Issuegram 19.

    Science.gov (United States)

    Augenblick, John; McGuire, Kent

    Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

  4. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This article studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with subadditive costs, and who can shape the risk profile of their income as they see fit. Subadditive avoidance costs imply that optimal taxation cannot be progre...

  5. Firm size and taxes

    OpenAIRE

    Chongvilaivan, Aekapol; Jinjarak, Yothin

    2010-01-01

    The scale dependence in firm growth (smaller firms grow faster) is systematically reflected in the size distribution. This paper studies whether taxes affect the equilibrium firm size distribution in a cross-country context. The main finding is that the empirical association between firm growth and corporate tax (VAT) is positive (negative), with notable differences in the response of manufacturing firms and that of the others. We draw implications for recent debate on the impact of taxes and...

  6. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  7. Borrowing green : economic and environmental effects of green fiscal policy in the Netherlands

    NARCIS (Netherlands)

    Scholtens, B.

    2001-01-01

    This paper analyzes the economic and environmental impact of a policy instrument that is related to the tax deductibility of interest returns and dividend yields from specified 'green' projects. We investigate this so-called 'Green Project Facility' (Regeling Groenprojecten) in the Netherlands

  8. 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 ...

  9. Towards green loyalty: the influences of green perceived risk, green image, green trust and green satisfaction

    Science.gov (United States)

    Chrisjatmiko, K.

    2018-01-01

    The paper aims to present a comprehensive framework for the influences of green perceived risk, green image, green trust and green satisfaction to green loyalty. The paper also seeks to account explicitly for the differences in green perceived risk, green image, green trust, green satisfaction and green loyalty found among green products customers. Data were obtained from 155 green products customers. Structural equation modeling was used in order to test the proposed hypotheses. The findings show that green image, green trust and green satisfaction has positive effects to green loyalty. But green perceived risk has negative effects to green image, green trust and green satisfaction. However, green perceived risk, green image, green trust and green satisfaction also seems to be a good device to gain green products customers from competitors. The contributions of the paper are, firstly, a more complete framework of the influences of green perceived risk, green image, green trust and green satisfaction to green loyalty analyses simultaneously. Secondly, the study allows a direct comparison of the difference in green perceived risk, green image, green trust, green satisfaction and green loyalty between green products customers.

  10. 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...

  11. PENGELOLAAN PRODUKSI MENGGUNAKAN PENDEKATAN LEAN AND GREEN UNTUK MENUJU INDUSTRI BATIK YANG BERKELANJUTAN (STUDI KASUS DI UKM BATIK PUSPA KENCANA

    Directory of Open Access Journals (Sweden)

    Dyah Ika Rinawati

    2013-04-01

    Full Text Available Produk batik diakui dunia sebagai produk asli Indonesia dan merupakan sektor industri kreatif yang memberikan kontribusi cukup besar bagi PDB. Namun, selama ini proses produksi batik masih ditengarai belum efisien dan ramah lingkungan. Oleh karena itu diperlukan upaya untuk meningkatkan efisiensi serta meminimasi limbah yang dihasilkan pada proses industri batik. Kegiatan pada penelitian ini meliputi beberapa langkah. Pertama, membuat value stream mapping dari proses batik dan mengukur eko-efisiensi dengan pendekatan Life Cycle Analysis (LCA. Kemudian mencari teknik untuk mereduksi inefisiensi yang disebabkan pemborosan pada proses produksi batik. Pada proses produksi batik tulis di UKM Batik Puspa Kencana ditemukan empat pemborosan, yaitu defect, inappropriate processing, overproduction, dan waiting. Value added ratio dari proses produksi yang terukur adalah sebesar 87,18%. Hasil pengukuran dengan pendekatan LCA menggunakan software SIMAPRO diperoleh eco-cost sebesar Rp. 98.734.748,41. Sedangkan Eco-Efficiency Rate (EER sebesar 88,1%. Alternatif perbaikan proses produksi adalah dengan penerapan prinsip 5S pada proses  persiapan pewarnaan dan proses pengeringan. Dengan melakukan perbaikan tersebut diperkirakan tingkat efisiensi akan naik menjadi 94,5%. Kata kunci : batik, inefisiensi, sustainable, lean production, pemborosan, LCA, value stream mapping   Abstract Batik has known as Indonesian original product and it’s gives high contribution to Gross Domestic Income (GDI. However, batik production process still suspected inefficient and environmentally unfriendly. Therefore, it’s needed effort to increase efficiency and to minimize wastes caused by batik process production. In this research, have been done two step i.e. made value stream mapping of batik process production and measure eco-efficiency by Life Cycle Analysis (LCA approach. Then looked for techniques in order to reduce inefficiency caused by process production waste. In batik

  12. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    Directory of Open Access Journals (Sweden)

    María Guadalupe Naranjo-Cantabrana

    2015-07-01

    Full Text Available Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX, by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflected about the new fiscal provisions and their effect on 6825 IMMEX companies in the country, regarding its location, people hired directly and surrogated, paid salaries, social security contributions, days and hours worked.

  13. Nanoreactors for green catalysis

    NARCIS (Netherlands)

    de Martino, M.T.; Abdelmohsen, L.K.E.A.; Rutjes, Floris P.J.T.; van Hest, J.C.M.; Hessel, V.

    2018-01-01

    Sustainable and environmentally benign production are key drivers for developments in the chemical industrial sector, as protecting our planet has become a significant element that should be considered for every industrial breakthrough or technological advancement. As a result, the concept of green

  14. Cellulose nanocrystals in nanocomposite approach: Green and high-performance materials for industrial, biomedical and agricultural applications

    Science.gov (United States)

    Fortunati, E.; Torre, L.

    2016-05-01

    The need to both avoid wastes and find new renewable resources has led to a new and promising research based on the possibility to revalorize the biomass producing sustainable chemicals and/or materials which may play a major role in replacing systems traditionally obtained from non-renewable sources. Most of the low-value biomass is termed lignocellulosic, referring to its main constituent biopolymers: cellulose, hemicelluloses and lignin. In this context, nanocellulose, and in particular cellulose nanocrystals (CNC), have gain considerable attention as nanoreinforcement for polymer matrices, mainly biodegradable. Derived from the most abundant polymeric resource in nature and with inherent biodegradability, nanocellulose is an interesting nanofiller for the development of nanocomposites for industrial, biomedical and agricultural applications. Due to the high amount of hydroxyl groups on their surface, cellulose nanocrystals are easy to functionalize. Well dispersed CNC are able, in fact, to enhance several properties of polymers, i.e.: thermal, mechanical, barrier, surface wettability, controlled of active compound and/or drug release. The main objective here is to give a general overview of CNC applications, summarizing our recent developments of bio-based nanocomposite formulations reinforced with cellulose nanocrystals extracted from different natural sources and/or wastes for food packaging, medical and agricultural sectors.

  15. Russian petroleum tax policy – Continuous maneuvering in rocky waters

    International Nuclear Information System (INIS)

    Fjaertoft, Daniel; Lunden, Lars Petter

    2015-01-01

    This article maps and analyses petroleum taxation policy in Russia to investigate the extent to which it reaches the goal of maximizing government revenue from new petroleum field developments. Expected cash flows from four real-world fields in Russia are modeled in four real-world tax regimes in an attempt to determine whether the so-called ‘tax maneuver’ of December 2014 helps the government to reach its goal. Russia's tax policy is further analyzed in terms of the desirable tax system design features of simplicity, flexibility, stability and competitiveness. The article concludes that the changes to the tax system introduced additional incentives for field developments but failed both to improve tax system design per se and to maximize government tax revenue. - Highlights: • Petroleum tax revenue is the Russian government’s largest single source of revenue. • Tax legislation has not maximized government revenue from the petroleum industry. • The December 2014 tax reform is just one in a long line of reforms and amendments. • Russian petroleum taxation is set to change perpetually.

  16. Tax Havens, Growth, and Welfare

    OpenAIRE

    Chu, Hsun; Lai, Ching-Chong; Cheng, Chu-Chuan

    2013-01-01

    This paper develops an endogenous growth model featuring tax havens, and uses it to examine how the existence of tax havens affects the economic growth rate and social welfare in high-tax countries. We show that the presence of tax havens generates two conflicting channels in determining the growth effect. First, the public investment effect states that tax havens may erode tax revenues and in turn decrease the government’s infrastructure expenditure, thereby reducing growth. Second, the t...

  17. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  18. Progressive Taxes and Firm Births

    OpenAIRE

    Hans Ulrich Bacher; Marius Brülhart

    2013-01-01

    Tax reform proposals in the spirit of the 'flat tax' model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters on entrepreneurial activity, measured by counts of firm births. The Swiss fiscal system offers sufficient intra-national variation in tax codes to allow us to estimate these effects with considerable precision. We find that high ave...

  19. Making Deferred Taxes Relevant

    NARCIS (Netherlands)

    Brouwer, Arjan; Naarding, Ewout

    2018-01-01

    We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of

  20. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  1. Financial Transaction Tax (Davek na finančne transakcije

    Directory of Open Access Journals (Sweden)

    Meta Ahtik

    2014-10-01

    Full Text Available Financial transaction tax has been proposed already by Keynes; however it has been introduced only in some individual countries and not globally, which would reduce possibilities for tax evasion. Nevertheless, the topic gained importance during the recent financial crisis – the tax is supposed to reduce risky activities of the financial industry and fill the budgets with the means for alleviating the consequences of the crisis, largely caused by the financial industry. Proposal of the European Commission is therefore the first concrete proposal that addresses a wider economic area. This paper investigates economic, theoretical rationale for the introduction of a financial transaction tax and studies its structure and consequences in several European countries: United Kingdom, France, Italy and Sweden. Special emphasis is given to the proposal of the European Commission that would, in case it is confirmed, apply also to Slovenia, although some concerns have arisen recently, weather Slovenia should introduce the tax or not.

  2. Lifecycle Industry GreenHouse gas, Technology and Energy through the Use Phase (LIGHTEnUP) – Analysis Tool User’s Guide

    Energy Technology Data Exchange (ETDEWEB)

    Morrow, William R. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Environmental Energy Technologies Division; Shehabi, Arman [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Environmental Energy Technologies Division; Smith, Sarah [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Environmental Energy Technologies Division

    2016-06-22

    The LIGHTEnUP Analysis Tool (Lifecycle Industry GreenHouse gas, Technology and Energy through the Use Phase) has been developed for The United States Department of Energy’s (U.S. DOE) Advanced Manufacturing Office (AMO) to forecast both the manufacturing sector and product life-cycle energy consumption implications of manufactured products across the U.S. economy. The tool architecture incorporates publicly available historic and projection datasets of U.S. economy-wide energy use including manufacturing, buildings operations, electricity generation and transportation. The tool requires minimal inputs to define alternate scenarios to business-as-usual projection data. The tool is not an optimization or equilibrium model and therefore does not select technologies or deployment scenarios endogenously. Instead, inputs are developed exogenous to the tool by the user to reflect detailed engineering calculations, future targets and goals, or creative insights. The tool projects the scenario’s energy, CO2 emissions, and energy expenditure (i.e., economic spending to purchase energy) implications and provides documentation to communicate results. The tool provides a transparent and uniform system of comparing manufacturing and use-phase impacts of technologies. The tool allows the user to create multiple scenarios that can reflect a range of possible future outcomes. However, reasonable scenarios require careful attention to assumptions and details about the future. This tool is part of an emerging set of AMO’s life cycle analysis (LCA) tool such as the Material Flows the Industry (MFI) tool, and the Additive Manufacturing LCA tool.

  3. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  4. Carbon taxes: Their benefits, liabilities

    International Nuclear Information System (INIS)

    Kaufmann, R.K.; Thompson, L.L.J.

    1993-01-01

    A carbon tax holds much promise for helping to reduce global greenhouse gas emissions, but administration will be a problem. Non-compliance, tilting the economic scales in favor of one energy source at the expense of another, and questions of equity between and within nations all must be addressed if the market-based efficiencies of a carbon tax are to become a concrete global reality. This article discusses carbon taxes in the following topic areas: how to set the rates for carbon taxes; administering the tax; international cooperation; type or form of tax; tax adjustments in existing taxes

  5. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

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

  6. Durability of capital goods: taxes and market structure

    Energy Technology Data Exchange (ETDEWEB)

    Raviv, A [Carnegie-Mellon Univ., Pittsburgh; Zemel, E

    1977-04-01

    This paper examines the durability of capital goods produced under different market structures when tax considerations are included. Since investment tax credit and depreciation allowances are realized by the owner of the durable good, the durability of products produced by an industry which sells its output differs from that of an industry which rents. For each of these two commercial forms, both monopolistic and competitive market structure are considered. Potential gains from different forms of regulation are discussed.

  7. 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.

  8. Industrial application of green chromatography--I. Separation and analysis of niacinamide in skincare creams using pure water as the mobile phase.

    Science.gov (United States)

    Yang, Yu; Strickland, Zackary; Kapalavavi, Brahmam; Marple, Ronita; Gamsky, Chris

    2011-03-15

    In this work, chromatographic separation of niacin and niacinamide using pure water as the sole component in the mobile phase has been investigated. The separation and analysis of niacinamide have been optimized using three columns at different temperatures and various flow rates. Our results clearly demonstrate that separation and analysis of niacinamide from skincare products can be achieved using pure water as the eluent at 60°C on a Waters XTerra MS C18 column, a Waters XBridge C18 column, or at 80°C on a Hamilton PRP-1 column. The separation efficiency, quantification quality, and analysis time of this new method are at least comparable with those of the traditional HPLC methods. Compared with traditional HPLC, the major advantage of this newly developed green chromatography technique is the elimination of organic solvents required in the HPLC mobile phase. In addition, the pure water chromatography separations described in this work can be directly applied in industrial plant settings without further modification of the existing HPLC equipment. Copyright © 2011 Elsevier B.V. All rights reserved.

  9. Steel slag: a waste industrial by-product as an alternative sustainable green building material in construction applications--an attempt for solid waste management.

    Science.gov (United States)

    Pofale, Arun D; Nadeem, Mohammed

    2012-01-01

    This investigation explores the possibility of utilizing granular slag as an alternative to fine aggregate (natural sand) in construction applications like masonry and plastering. Construction industry utilizes large volume of fine aggregate in all the applications which has resulted into shortage of good quality naturally available fine aggregate. Use of granular slag serves two fold purposes, i.e. waste utilisation as well as alternative eco-friendly green building material for construction. The investigation highlights comparative study of properties with partial and full replacement of fine aggregate (natural sand) by granular slag in cement mortar applications (masonry and plastering). For this purpose, cement mortar mix proportions from 1:3, 1:4, 1:5 & 1:6 by volume were selected for 0, 25, 50, 75 & 100% replacement levels with w/c ratios of 0.60, 0.65, 0.70 & 0.72 respectively. Based on the study results, it could be inferred that replacement of natural sand with granular slag from 25 to 75% increased the packing density of mortar which resulted into reduced w/c ratio, increased strength properties of all mortar mixes. Hence, it could be recommended that the granular slag could be effectively utilized as fine aggregate in masonry and plastering applications in place of conventional cement mortar mixes using natural sand.

  10. Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2011-01-01

    Full Text Available As the federal and provincial governments look to create jobs and attract business investment, productivity-enhanced business tax structures are in high order. Tax structures that combine internationally competitive tax rates on neutral tax bases foster long-term economic growth and generate sustainable tax revenue. This report examines tax policy in Canada over the past few years, specifically its impact on capital investment, labour and the cost of doing business across provinces and industries. Suggestions for tax reform are provided.

  11. TAX BENEFITS FOR REGIONAL BUSINESS: NEED, SUFFICIENCY, EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Irina P. Dovbiy

    2018-03-01

    Full Text Available The article analyzes the tax benefits for the enterprises of Russia. Their analysis is carried out in the context of territorial affiliation of tax benefit. Tax benefits were granted as anti-crisis measures: promotion of entrepreneurship, reduction of informal employment, implementation of investment projects. Their granting was often characterized by haphazard nature. There were cases of abuse in the application of tax benefits. The entrepreneur must be ready to prove their right to benefits. Tax benefits have a triple effect: economic, fiscal-budgetary, social. The state tax policy allowed reducing the level of debt burden for 2016. Simultaneously, the increase in tax and non-tax revenues of the consolidated budgets was ensured. The authors analyze the regional and sectoral tax benefits. They are very diverse, especially for small businesses. This is due to socio-economic differentiation of regions. The magnitude of the regional tax burden is determined by the complex of factors: external and internal. The application of tax benefits is associated with big problems. First of all, this is a concealment of income. Secondly, there is a problem of “double” taxation. Difficulties are also associated with applying individual tax regimes: special economic zones, territories of advanced development. The problem of drawing “out of the shadow” of selfemployed citizens is very acute. There must be a special fee regime for them: there is no guarantee of employment for such citizens. The problems of regional taxation of entrepreneurial activity include, on the one hand, the availability and development of various benefits, and on the other hand, their nonsystem character, the impossibility of identifying and using various mechanisms in the aggregate, for example, the mechanisms for the development of entire industries and social directions in entrepreneurship. The authors emphasize that the conditions in which the modern economy of Russia is

  12. A note on the neutrality of profit taxes with tax evasion and tax avoidance

    OpenAIRE

    Che-chiang Huang; Horn-in Kuo

    2014-01-01

    Traditional literature exploring the relationship between production and tax evasion ignores the impact of other activities on these two decisions. This paper incorporates firms' tax avoidance activities into the model of tax evasion. In contrast to conventional results, we find that profit tax is not necessarily neutral. In addition, the independency or separability of tax evasion and production decisions may not hold either whenever tax avoidance is present.

  13. Funding for universal service obligations in electricity sector: the case of green power development

    Energy Technology Data Exchange (ETDEWEB)

    Favard, P.; Mirabel, F.; Poudou, J.Ch

    2002-07-01

    The process of deregulation in network industries, in particular in the electric sector, raises the problem of financing the Universal Service Obligations (USO) corresponding to the production, transport and distribution operations. In this paper, we study three ways of funding for an USO of production, especially the 'green' electricity development; the financing with cross-subsidies, the implementation of a fund (financing by a tax) and finally a voluntary funding system by direct subscriptions of consumers. We notably show that this last one Pareto dominates mostly, from a welfare point of view, the other scenarios. (authors)

  14. Funding for universal service obligations in electricity sector: the case of green power development

    International Nuclear Information System (INIS)

    Favard, P.; Mirabel, F.; Poudou, J.Ch.

    2002-07-01

    The process of deregulation in network industries, in particular in the electric sector, raises the problem of financing the Universal Service Obligations (USO) corresponding to the production, transport and distribution operations. In this paper, we study three ways of funding for an USO of production, especially the 'green' electricity development; the financing with cross-subsidies, the implementation of a fund (financing by a tax) and finally a voluntary funding system by direct subscriptions of consumers. We notably show that this last one Pareto dominates mostly, from a welfare point of view, the other scenarios. (authors)

  15. 48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  16. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  17. Energy taxes -- Some critical remarks

    International Nuclear Information System (INIS)

    Wirl, F.

    1994-01-01

    The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes, politicians argue that Pigouvian taxes would not lower disposable income, because the associated revenues allow one to reduce other taxes (in particular, income taxes) correspondingly. However, strategic, noncompetitive energy producers may themselves attempt to internalize the external costs rather than to leave these tax revenues to the treasuries of the consuming countries. Moreover, the revenues from a commodity tax are potentially volatile. Finally, the conservation impact from Pigouvian energy taxes may fall short of expectations, in particular, if the tax is too low

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

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

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

  19. 税收与二、三产业互动关系的实证研究--基于省际面板数据的PVAR估计%An Empirical Study on the Relationship between Tax Revenue and Secondary and Tertiary Industry---Based on Provincial Panel VAR

    Institute of Scientific and Technical Information of China (English)

    洪兆平

    2014-01-01

    税收与经济的互动关系,一直是学界关注的热点话题,但从实证角度来分析二者之间的作用方向、反应强度、反应时滞的尚不多见。文章首先从理论上构建了税收与二、三产业之间的相互传导机制;然后以1994-2011年全国30个省市的年面板数据为基础,运用面板数据估计、格兰杰因果检验和面板向量自回归模型等方法,实证分析二、三产业与税收之间的互动关系。结果表明:二、三产业与税收互动关系明显;税收对二、三产业的调控作用显著,且对第三产业的调控作用更大;二、三产业对税收的影响具有滞后性,而税收对二、三产业的影响是即时的。最后,根据理论和实证分析结果,提出了若干结论和相应的建议。%The interaction relationship between tax revenue and economy has been the topic in educational circles. But there are few researches analyzing the acting direction, the reaction strength, the time lag of reaction from the empirical perspective. Firstly, the paper constructs the transmission mechanism between tax revenue and secondary and tertiary industry from the theoretical perspective. Secondly , the paper analyzes the relationship between tax revenue and secondary and tertiary industry by the way of panel data, Granger causality and panel VAR on the basis of the panel data of 30 provinces and cities in China in 1994-2011. The results show that the interaction between tax revenue and secondary and tertiary industry is clear. Tax revenue plays a greater regulation role in tertiary industry than that in secondary industry. There is a time lag in the effects of tax revenue on secondary and tertiary industry to tax revenue, but the effects of tax revenue on secondary and tertiary industry are immediate. Finally, according to the theory and empirical analysis results, this paper reaches some conclusions and corresponding suggestions.

  20. Green Manufacturing

    Energy Technology Data Exchange (ETDEWEB)

    Patten, John

    2013-12-31

    Green Manufacturing Initiative (GMI): The initiative provides a conduit between the university and industry to facilitate cooperative research programs of mutual interest to support green (sustainable) goals and efforts. In addition to the operational savings that greener practices can bring, emerging market demands and governmental regulations are making the move to sustainable manufacturing a necessity for success. The funding supports collaborative activities among universities such as the University of Michigan, Michigan State University and Purdue University and among 40 companies to enhance economic and workforce development and provide the potential of technology transfer. WMU participants in the GMI activities included 20 faculty, over 25 students and many staff from across the College of Engineering and Applied Sciences; the College of Arts and Sciences' departments of Chemistry, Physics, Biology and Geology; the College of Business; the Environmental Research Institute; and the Environmental Studies Program. Many outside organizations also contribute to the GMI's success, including Southwest Michigan First; The Right Place of Grand Rapids, MI; Michigan Department of Environmental Quality; the Michigan Department of Energy, Labor and Economic Growth; and the Michigan Manufacturers Technical Center.

  1. Green chemistry

    International Nuclear Information System (INIS)

    Warner, John C.; Cannon, Amy S.; Dye, Kevin M.

    2004-01-01

    A grand challenge facing government, industry, and academia in the relationship of our technological society to the environment is reinventing the use of materials. To address this challenge, collaboration from an interdisciplinary group of stakeholders will be necessary. Traditionally, the approach to risk management of materials and chemicals has been through inerventions intended to reduce exposure to materials that are hazardous to health and the environment. In 1990, the Pollution Prevention Act encouraged a new tact-elimination of hazards at the source. An emerging approach to this grand challenge seeks to embed the diverse set of environmental perspectives and interests in the everyday practice of the people most responsible for using and creating new materials--chemists. The approach, which has come to be known as Green Chemistry, intends to eliminate intrinsic hazard itself, rather than focusing on reducing risk by minimizing exposure. This chapter addresses the representation of downstream environmental stakeholder interests in the upstream everyday practice that is reinventing chemistry and its material inputs, products, and waste as described in the '12 Principles of Green Chemistry'

  2. Effects of the petroleum tax reform

    International Nuclear Information System (INIS)

    Stensland, G.; Sunnevaag, K.; Tennfjord, B.S.

    1992-04-01

    The report evaluates the effects of the petroleum taxation in Norway. In connection with the general reform of the Norwegian industry taxation, changes are proposed in the petroleum tax law. The report gives a survey of the development in the Norwegian petroleum taxation, and analyses the effects of changing the tax revenue both for the Government and for the companies concerned. The effects of incentives caused by changing the taxation are looked upon. In the appendix the depreciation rules in connection with petroleum taxation are discussed. 18 refs., 17 figs

  3. Green heterogeneous wireless networks

    CERN Document Server

    Ismail, Muhammad; Nee, Hans-Peter; Qaraqe, Khalid A; Serpedin, Erchin

    2016-01-01

    This book focuses on the emerging research topic "green (energy efficient) wireless networks" which has drawn huge attention recently from both academia and industry. This topic is highly motivated due to important environmental, financial, and quality-of-experience (QoE) considerations. Specifically, the high energy consumption of the wireless networks manifests in approximately 2% of all CO2 emissions worldwide. This book presents the authors’ visions and solutions for deployment of energy efficient (green) heterogeneous wireless communication networks. The book consists of three major parts. The first part provides an introduction to the "green networks" concept, the second part targets the green multi-homing resource allocation problem, and the third chapter presents a novel deployment of device-to-device (D2D) communications and its successful integration in Heterogeneous Networks (HetNets). The book is novel in that it specifically targets green networking in a heterogeneous wireless medium, which re...

  4. Tax tips for forest landowners for the 2008 tax year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  5. New tax law hobbles tax-exempt hospitals.

    Science.gov (United States)

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

  6. Tax tips for forest landowners for the 2009 tax year

    Science.gov (United States)

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  7. Effect of shadow economy - country's tax losses

    OpenAIRE

    Krumplytė, Jolita

    2009-01-01

    The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country's tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is t...

  8. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

    A special tax for monopolies is not the only new tax the cabinet of Robert Fico is yet to introduce. As of the beginning of the year, new excise taxes prescribed by Brussels should have entered into force in Slovakia. According to the new arrangements, we should pay for energy consumed and for the coal and natural gas used to produce heat. And so the energy prices for companies should have already increased. Although the deadline set by the European Commission has already passed, the cabinet has still not completed the final version of the relevant legislation. Work stopped after the elections. The Ministry is very careful when it comes to making statements related to the excise tax. 'We do not wish to talk about details. There are still some minor issues that require fine tuning,' said Adrian Belanik, General Director of the Tax and Customs Section. Companies will have to get ready for the new costs related to the new excise taxes. The only thing that is clear is that the new taxes will be paid on the electricity and fuel used for heat production. (authors)

  9. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    .01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s......This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama...... Papers”)—matched to population-wide wealth records in Norway, Sweden, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to close to 30% in the top 0...

  10. Ecological Tax Reform in Denmark: history and social acceptability

    International Nuclear Information System (INIS)

    Klok, Jacob; Larsen, Anders; Hansen, Kirsten; Dahl, Anja

    2006-01-01

    Despite the long-term and positive experience with Ecological Tax Reform (ETR), the PETRAS study indicates that awareness about the principles behind ETR is low among both businesses and the general public in Denmark. As well as the lack of awareness of ETR, attitudes towards environmental taxation appear negative. When explaining the political intentions behind ETR, attitudes seem to improve somewhat, but they still remain overall sceptical. Based on the history and the results of the PETRAS project the article will describe some of the main impediments for further development of environmental tax and ETR policies in Denmark. The article concludes that the main reason why the ETR policy has been met with such apparently low social acceptability in Denmark is that the 'green' of the 'green' tax reform has been somewhat oversold. On this basis it recommends the pursuit of a courageous government strategy of, openly and repeatedly, stressing the revenue purposes of environmentally related taxes over the environmental purposes in an effort to redirect public discussions towards relevant issues like the pros and cons of environmentally related taxation compared with other types of taxation and the connection between the overall tax burden and demands for government spending. Such a bold government 'confession' to the obvious revenue purposes of the environmentally related taxes could make them, if not popular, then at least a bit more acceptable to businesses and the general public. (author)

  11. The role of offshore tax havens in the international tax system

    Directory of Open Access Journals (Sweden)

    Jules Hendriksen

    2016-11-01

    Full Text Available The purpose of this paper is to provide a clear and critical overview of the function and role of offshore tax havens in the current tax system. The paper uses a deductive approach and starts from a basic level to gradually work up to deeper insights on the topic. These have been formed by the examination of literature written on tax havens and through research on tax data. On the basis of this research it is argued that offshore tax havens play a contradictory role in the international tax system. The offshore industry is a product of the current tax system and makes up an integrated component of the economy. Yet simultaneously tax havens counteract against the basic principles and aims of the tax system. | "O papel dos paraísos fiscais offshore no sistema fiscal internacional". O objetivo deste artigo é fornecer uma visão clara e crítica da função e do papel dos paraísos fiscais offshore no sistema fiscal atual. O artigo usa uma abordagem dedutiva e começa a partir de um nível básico para, gradualmente, desenvolver visões aprofundadas sobre o tema. Estas foram formadas pela análise da literatura sobre os paraísos fiscais e através da investigação sobre dados fiscais. Com base nessa pesquisa, argumenta-se que os paraísos fiscais offshore desempenham um papel contraditório no sistema fiscal internacional. A indústria offshore é um produto do sistema fiscal atual e constitui um componente integrado da economia. Contudo, os paraísos fiscais contrapõem, simultaneamente, os princípios e objetivos básicos do sistema fiscal.

  12. Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?

    OpenAIRE

    James Alm

    2014-01-01

    "Aggressive tax planning" (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax system. In this paper, I examine the impact of an uncertainty on the use of such tax schemes; by implication, I also examine how a simpler and more stable tax...

  13. Tax competition and tax harmonization in the European Union

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2004-01-01

    Full Text Available The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

  14. Green Manufacturing Fundamentals and Applications

    CERN Document Server

    2013-01-01

    Green Manufacturing: Fundamentals and Applications introduces the basic definitions and issues surrounding green manufacturing at the process, machine and system (including supply chain) levels. It also shows, by way of several examples from different industry sectors, the potential for substantial improvement and the paths to achieve the improvement. Additionally, this book discusses regulatory and government motivations for green manufacturing and outlines the path for making manufacturing more green as well as making production more sustainable. This book also: • Discusses new engineering approaches for manufacturing and provides a path from traditional manufacturing to green manufacturing • Addresses regulatory and economic issues surrounding green manufacturing • Details new supply chains that need to be in place before going green • Includes state-of-the-art case studies in the areas of automotive, semiconductor and medical areas as well as in the supply chain and packaging areas Green Manufactu...

  15. Excise Tax Avoidance: The Case of State Cigarette Taxes

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

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

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

  17. Taxing land for urban containment : Reflections on a Dutch debate

    NARCIS (Netherlands)

    Korthals Altes, W.K.

    2009-01-01

    Excessive land use regulations aimed at containing urban sprawl have been criticised, because they may overcompensate for the external effects of uncontrolled greenfield development and contribute to stagnation in house building. Taxes on building in green spaces may be an instrument for balancing

  18. The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits

    Directory of Open Access Journals (Sweden)

    Ming-Chin Chen

    2015-06-01

    Full Text Available The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits. This study examines whether corporate managers take shareholder tax benefits into account in their corporate tax planning. The results show that privately held firms are more likely than listed firms to choose shareholder investment tax credits and forego corporate tax benefits. Listed firms with relatively high earnings response coefficients tend to choose a corporate 5-year tax exemption, as it can enhance reported after-tax earnings. Further, in the 5-year period following their choice of a particular tax incentive, firms choosing a corporate 5-year tax exemption exhibit significantly lower earnings persistence than those choosing shareholder investment tax credits. Taken together, these results suggest that stock market pressure has a significant effect on firms’ choices between corporate and shareholder tax benefits, and that the choice of tax incentives has an effect on future earnings quality.

  19. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  20. Industrial effluent costs in some Spanish regions and other parts of the EU. Canons and taxes of water treatment; El coste del vertido industrial en varias comunidades autonomas espanolas y en algunos territorios europeos. Los canones y tasas de depuracion

    Energy Technology Data Exchange (ETDEWEB)

    Grau Rahola, J.; Munoz Requena, A.; Ruaix Prat, T.

    2009-07-01

    In this article, the different systems existing in the Spanish regions for paying all the expense related to industrial effluents are examined and compared with the ones in use in other parts of the EU. Also, the degree of fulfillment of the economic objectives of the Water Framework Directives is determined. The findings are quite clear that there is a comparative disadvantage in the sense that some of the regions have not even regulated and instrument to ensure the principle of Who pollutes, pays, there is a widespread unequal treatment for the same type of effluent within Spain and there is clear evidence of a transfer of resources from the industrial use to the domestic one. (Author)

  1. CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

    OpenAIRE

    GATOT SOEPRIYANTO

    2017-01-01

    My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

  2. Bureaucratic Tax-Seeking: The Danish Waste Tax

    OpenAIRE

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as e...

  3. Tax havens: Features, operations and solving tax evasion problems

    OpenAIRE

    Obradović-Ćuk, Jelena; Mitić, Petar; Dinić, Vladimir

    2016-01-01

    Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis,...

  4. Dividends and Taxes: Evidence on Tax-Reduction Strategies.

    OpenAIRE

    Chaplinsky, Susan; Seyhun, H Nejat

    1990-01-01

    This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual Income Tax Model, it then proceeds to determine whether specific provisions of the Internal Revenue Code, such as the preferential treatment of capital gains, the investment-interest limitation, and the $100 dividend exclusion...

  5. International capital tax evasion and the foreign tax credit puzzle

    OpenAIRE

    Kimberley A. Scharf

    2001-01-01

    This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. The existence of international tax evasion possibilities could thus help rationalize a choice of tax credit in excess of a deduction-equivalent credit level. Our analysis shows that, in general the optimal credit will...

  6. Tax Information Exchange with Developing Countries and Tax Havens

    OpenAIRE

    Braun, Julia; Zagler, Martin

    2015-01-01

    The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in ...

  7. Employment Impact of Sugar-Sweetened Beverage Taxes

    Science.gov (United States)

    Powell, Lisa M.; Wada, Roy; Persky, Joseph J.; Chaloupka, Frank J.

    2014-01-01

    Objectives. We assessed the impact of sugar-sweetened beverage (SSB) taxes on net employment. Methods. We used a macroeconomic simulation model to assess the employment impact of a 20% SSB tax accounting for changes in SSB demand, substitution to non-SSBs, income effects, and government expenditures of tax revenues for Illinois and California in 2012. Results. We found increased employment of 4406 jobs in Illinois and 6654 jobs in California, representing a respective 0.06% and 0.03% change in employment. Declines in employment within the beverage industry occurred but were offset by new employment in nonbeverage industry and government sectors. Conclusions. SSB taxes do not have a negative impact on state-level employment, and industry claims of regional job losses are overstated and may mislead lawmakers and constituents. PMID:24524492

  8. Green business will remain green

    International Nuclear Information System (INIS)

    Marcan, P.

    2008-01-01

    It all started with two words. Climate change. The carbon dioxide trading scheme, which was the politicians' idea on solving the number one global problem, followed. Four years ago, when the project was begun, there was no data for project initiation. Quotas for polluters mainly from energy production and other energy demanding industries were distributed based on spreadsheets, maximum output and expected future development of economies. Slovak companies have had a chance to profit from these arrangements since 2005. Many of them took advantage of the situation and turned the excessive quotas into an extraordinary profit which often reached hundreds of million Sk. The fact that the price of free quotas offered for sale dropped basically to 0 in 2006 only proved that the initial distribution was too generous. And the market reacted to the first official measurements of emissions. Slovak companies also contributed to this development. However, when planning the maximum emission volumes for 2008-2012 period, in spite of the fact that actual data were available, their expectations were not realistic. A glance at the figures in the proposal of the Ministry of Environment is sufficient to realize that there will be no major change in the future. And so for many Slovak companies business with a green future will remain green for the next five years. The state decided to give to selected companies even more free space as far as emissions are concerned. The most privileged companies can expect quotas increased by tens of percent. (author)

  9. 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.

  10. Tax Information Series, December 2000

    Science.gov (United States)

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  11. Globalization, Tax Competition and Tax Burden İn Turkey

    Directory of Open Access Journals (Sweden)

    Veli KARGI

    2016-07-01

    Full Text Available 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the international competition emerging in the field of technology have all led to some significant developments in the world economy. Reduction of high mobility income and corporate tax rates due to tax competition may cause an unjust distribution of the tax burden. The fact that indirect taxation constitutes about 70% of the tax revenues obtained in Turkey can be taken as an indication of the unfairness in the distribution of tax burden in Turkey. In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.

  12. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  13. 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

  14. Tax Unit Boundaries

    Data.gov (United States)

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

  15. Last hope: tax exemption

    International Nuclear Information System (INIS)

    Anon

    2016-01-01

    Economically it is not possible to make money with old depreciated nuclear power plants because of the success of renewable energies, It is only the expectation on significant tax relief that keeps the power plants in operation.

  16. Public Service? Tax Credits?

    Science.gov (United States)

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  17. Real Property Tax Rates

    Data.gov (United States)

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

  18. Gross Sales Tax Collections

    Data.gov (United States)

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

  19. Real Property Tax - 2017

    Data.gov (United States)

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

  20. Real Property Tax - 2016

    Data.gov (United States)

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

  1. An ecological tax reform in Germany

    International Nuclear Information System (INIS)

    Bakker, L.; Bleijenberg, A.N.

    1992-01-01

    This study, being a part of the large research program 'External Effects of Energy Procurement' and coordinated by PROGNOS, concerns the distributional and macro-economic effects of the internalization of the external effects of the energy supply by means of an ecological tax reform. The PROGNOS study is focused on the costs and effects of energy production, procurement and consumption (in Germany), that are not taken care of by the market. Here a rough estimate is given of the macro-economic consequence and the distributional effects for the industrial sector and households in (West) Germany of an energy tax of which the revenues are 'reinjected' into the economy, mainly by lowering the financial burden on labour. First a description is given of the starting points of the study and the form of the energy tax. Subsequently attention is paid to the macro-economic effects, the sectoral effects, and the effects on the distribution of incomes for households. The model calculations for Western Germany and the Netherlands confirm the expectation that an ecological tax reform leads to the combined realization of employment and environmental objectives. Shifts in the sectoral structure may occur. Energy intensive branches of industry will have to give up a part of their market share in favour of labour-intensive sectors. The results also illustrate that there are several possibilities to prevent a change in the collective burden of regular expenses as a result of a tax or levy on energy, and that the effects of a fuel tax on the income distribution can be corrected. 5 figs., 19 tabs., 5 apps., 15 refs

  2. Governance, Trust, and Taxes

    OpenAIRE

    Schrøter Joensen, Juanna; Weihe, Guðrið

    2013-01-01

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries le...

  3. Timing Tax Evasion

    OpenAIRE

    Dirk Niepelt

    2004-01-01

    Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: Fines depending on the duration of an evasion spell, and different vintages of income sources subject to aggregate risk and fixed costs when switched between evasion states. The dynamic approach...

  4. Determinants of Aggressive Tax Avoidance

    OpenAIRE

    Herbert, Tanja

    2015-01-01

    This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of aggressive tax avoidance of multinational enterprises. The second essay “Capital Injections and Aggressive Tax Planning - Can Banks Have It All...

  5. Who participates in tax avoidance?

    OpenAIRE

    Alstadsæter, Annette; Jacob, Martin

    2013-01-01

    This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in legal tax planning around the 2006 Swedish tax reform. Our results suggest that closely held corporations are utilized to facilitate ...

  6. A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

    OpenAIRE

    栗原, 克文

    2007-01-01

    One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs ...

  7. Environmental taxes and subsidies 2002

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The statistics presents statements of environmental taxes for the period 1970 - 2002 and statements of environmentally related subsidies for the years 1996 - 2002. Environmental taxes are a concept for pollution, energy, transportation, and resource related taxes. The State's revenue from environmental taxes have increased from 4,0 billions DKK in 1970 to 65,7 billions DKK in 2002. The environmental taxes' part of the GNP has increased from 3,2 % in 1970 to 4,8 % in 2002. The part of the environmental taxes of the total taxes and tariffs has increased from 8,2 % in 1970 to 9,8 % in 2002. >From 2001 to 2002 the environmental taxes increased with 5,6 %, primarily because the taxes in the transportation sector increased with 13,5 % due to more new cars. The pollution taxes increased with 6 % while the environmental taxes for energy increased with only 0,8 %. In 2002 the energy related taxes amounted to 54 %, the transport related taxes to 39 %, and pollution and resource related taxes amounted to 7 % of the total environmental taxes. The public environmentally related subsidies to companies and households has been on a stable level of a little more than 10 billions DKK through the latest years. The energy related subsidies have, however, been transferred to transport related subsidies, i.e. primarily subsidies to the public transport. (ln)

  8. TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

    OpenAIRE

    Eva ERDÕS

    2010-01-01

    Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law system, because the EU tax law is against the harmful tax competition. Some member states’ legal system is permitted to use offshore companies’ rules, but in the European Union it is prohibited to estab...

  9. A taxing environment: evaluating the multiple objectives of environmental taxes.

    Science.gov (United States)

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  10. Review of Tax Policy and Reform Issues.

    Science.gov (United States)

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  11. Refunded emission taxes: A resolution to the cap-versus-tax dilemma for greenhouse gas regulation

    International Nuclear Information System (INIS)

    Johnson, Kenneth C.

    2007-01-01

    Regulatory instruments for greenhouse gas control present a policy dilemma: Market-based instruments such as cap and trade function to reduce regulatory costs; but because they provide no guarantee that costs will be reduced to acceptable levels it is infeasible to set caps at sustainable levels. Emission taxes provide cost certainty, but their comparatively high cost makes it infeasible to set tax rates at levels commensurate with sustainability goals. However, there is a straightforward solution to this dilemma: Just as cap and trade uses free allowance allocation to minimize regulatory costs, an emission tax's cost can be mitigated by refunding tax revenue in such a way that emission reduction becomes profitable. A refunded tax, like cap and trade with free allocation, would be revenue-neutral within the regulated industry. Marginal competitive incentives for commercializing emission-reducing technologies would not be diminished by the refund, and the refund could actually make it politically and economically feasible to increase the incentives by an order of magnitude. Whereas cap and trade merely caps emissions at an unsustainable level while subjecting the economy to extreme price volatility, refunded emission taxes could create a stable investment environment with sustained incentives for emission reduction over a long-term investment horizon

  12. http://www.revistadestatistica.ro/index.php/effective-management-of-resources-for-environmental-protection-using-taxes-in-the-environmental-policy/

    Directory of Open Access Journals (Sweden)

    Claudia CĂPĂŢÎNĂ

    2014-03-01

    Full Text Available Establishment of environmental taxes, called green taxes or eco-taxes, are ways to internalize the environmental costs in the prices of goods or services, causing producers and consumers to use resources more efficiently and sustainably. Green taxes or Pigovian taxes, named after their inventor, Arthur Pigou are known as sin taxes and when are applied to the “sin” of pollution they may be called environmental taxes or eco-taxes. Sustainable development can not be sustained without the existence of adequate measures and effective for protection of the environment. The polluter pays principle is a principle embraced by all countries from the desire do not deplete environmental resources, some of which being non-renewable resources, to be used by future generations. Polluters are both individuals and legal entities who must to respond in one way or another for their irresponsible actions, compensating damages, protecting the environment and paying damages for any casualties. Green taxes can generate a tax reform. Any responsible person will try to manage in another way the resources when has to bear consequences. In this regard, the environment can be protected more effectively and more cost effective for citizens. The effects of irresponsible actions of some of us not only affect the environment but also all animals and vegetable bodies inclusive people.

  13. Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

    OpenAIRE

    David A. Grigorian; Hamid R Davoodi

    2007-01-01

    Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced t...

  14. Risk diversification and tax competition : the influence of risk correlations and tax provisions on tax competition

    OpenAIRE

    Berndt, Markus; Reichl, Bettina

    2000-01-01

    From standard-portfolio-models the authors derive demand elasticities for risky assets, and combine the results with a simple non-cooperative model of tax competition between capital importing countries. They find that tax rates resulting from tax competition depend heavily on the correlations of capital market indices. If investment alternatives are not correlated, the outcome of both tax competition and a cooperative solution of tax harmonization are identical. The results suggest regional ...

  15. 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.

  16. Paying taxes in Euro area countries: issues behind tax morale

    Directory of Open Access Journals (Sweden)

    Virgilijus Rutkauskas

    2016-10-01

    Full Text Available This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment – whether to pay taxes or not – is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.

  17. Green Tourism

    OpenAIRE

    Hasan, Ali

    2014-01-01

    Green tourism is defined as environmentally friendly tourism activities with various focuses and meanings. In a broad term, green tourism is about being an environmentally friendly tourist or providing environmentally friendly tourist services. The green tourism concept would be highly appealing to tourism enterprises and operators owing to increasing governmental pressure to improve environmental performance by adopting effective and tangible environmental management techniques. Green to...

  18. Metaphysical green

    OpenAIRE

    Earon, Ofri

    2011-01-01

    “Sensation of Green is about the mental process like touching, seeing, hearing, or smelling, resulting from the immediate stimulation of landscape forms, plants, trees, wind and water. Sensation of Green triggers a feeling of scale, cheerfulness, calmness and peace. The spatial performance of Sensation of Green is created by a physical interaction between the language of space and the language of nature” The notion of Sensation of Green was developed through a previous study ‘Learning from th...

  19. Fiscal greening. An outline of fiscal options to relieve the environment

    International Nuclear Information System (INIS)

    2001-07-01

    Dutch environmental taxes belong to the most environment-friendly taxes in Europe. In the last 15 year a large number of measures is implemented to stimulate positive behavioral changes and to finance environmental policy. The contribution of those so-called green taxes is 14% of the total tax income with positive effects on energy consumption, water use and waste disposal.l. In order to maintain the lead in this respect, the working group Greening of the fiscal system II recommends several new measures. Also, the working group studied energy taxes for large consumers, taxes for parking, and how the presentation of regulating effects of the greening measures can be improved. In total, the working group studied circa 80 fiscal options to deburden the environment

  20. R&D tax incentives for innovation and managerial decisions

    Directory of Open Access Journals (Sweden)

    Monika Walicka

    2016-09-01

    Full Text Available In many countries tax incentives are a popular means of realizing political, economic and social objectives. The main motive of their application is often to achieve and accelerate the selected activities in the public interest and also stimulate development of industry, and induce growth in research and investment. The key element that helps a company achieve a competitive advantage is innovation. Global competition forces the production of unique products and services. Tax incentives in science, research and development are important in stimulating innovation. The purpose of this article is to show the level of managerial awareness about R&D tax incentives, the level of R&D tax incentive usage by companies in Poland, and main obstacles that managers meet with R&D tax incentives in practice. We explore R&D tax incentives as a government instrument on R&D management and aim to find the reasons why Polish companies do not take advantage of them. We examine 275 companies using a semi-structured questi onnaire. Our findings suggest that many firms report lack of knowledge about such incentives, and firms find many obstacles to reach all of the requirements which are necessary to use the incentive. Due to our analysis we find that large firms, especially those that implement innovation, are more likely to use the tax incentives, but small and medium sized companies find more obstacle. The effect of this tax policy is significant mainly in large, high-tech sector firms.