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)

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....

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...

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

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

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...

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

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

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...

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

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

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)

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.

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.

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.

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.

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

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)

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)

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

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.

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.

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

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.

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. 

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

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.

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

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.

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

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.

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

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.

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....

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...

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

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

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)

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..

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)

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.

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

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

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.

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.

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.

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...

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...

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...

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...

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)

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

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

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)

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

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

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

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.

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)

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....

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.

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

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.

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.

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)

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

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.

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

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...

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.

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)

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.

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.

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

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...

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...

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.

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

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.

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.

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...

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.

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

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)

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...

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.

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

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...

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.

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

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.

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

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.

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.

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

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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.

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.

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

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...

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

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

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

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.

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.

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

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

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

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.

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)

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.

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.

Green Power voluntary purchases: Price elasticity and policy analysis

International Nuclear Information System (INIS)

Mewton, Ross T.; Cacho, Oscar J.

2011-01-01

Green Power schemes offer electricity from renewable energy sources to customers for a higher price than ordinary electricity. This study examines the demand characteristics of Green Power in Australia and policies which could increase its sales. A sample of 250 pooled time series and cross sectional observations was used to estimate a statistically significant elasticity of demand for Green Power with respect to price of -0.96 with a 95% confidence interval of ±68%. The wide variation in market penetration between jurisdictions and between countries for Green Power, and the low awareness of Green Power found by surveys indicate that Green Power sales could be increased by appropriate marketing and government policies. The most cost effective means to increase sales was found to be advertising campaigns although only one Australian example was found, in the state of Victoria in 2005. It was also found that full tax deductibility of the Green Power premium to residential customers, exemption from the Goods and Services Tax and a tax rebate for Green Power are all probably less cost effective for promoting sales than direct government purchase of Green Power, in terms of cost per unit of increased sales.

Green Power voluntary purchases: Price elasticity and policy analysis

Energy Technology Data Exchange (ETDEWEB)

Mewton, Ross T., E-mail: rtmewton@hotmail.co [University of New England (Australia); Cacho, Oscar J. [School of Business Economics and Public Policy, School of Economics, University of New England, Armidale, NSW 2351 (Australia)

2011-01-15

Green Power schemes offer electricity from renewable energy sources to customers for a higher price than ordinary electricity. This study examines the demand characteristics of Green Power in Australia and policies which could increase its sales. A sample of 250 pooled time series and cross sectional observations was used to estimate a statistically significant elasticity of demand for Green Power with respect to price of -0.96 with a 95% confidence interval of {+-}68%. The wide variation in market penetration between jurisdictions and between countries for Green Power, and the low awareness of Green Power found by surveys indicate that Green Power sales could be increased by appropriate marketing and government policies. The most cost effective means to increase sales was found to be advertising campaigns although only one Australian example was found, in the state of Victoria in 2005. It was also found that full tax deductibility of the Green Power premium to residential customers, exemption from the Goods and Services Tax and a tax rebate for Green Power are all probably less cost effective for promoting sales than direct government purchase of Green Power, in terms of cost per unit of increased sales.

Green Power voluntary purchases. Price elasticity and policy analysis

Energy Technology Data Exchange (ETDEWEB)

Mewton, Ross T. [University of New England (Australia); Cacho, Oscar J. [School of Business Economics and Public Policy, School of Economics, University of New England, Armidale, NSW 2351 (Australia)

2011-01-15

Green Power schemes offer electricity from renewable energy sources to customers for a higher price than ordinary electricity. This study examines the demand characteristics of Green Power in Australia and policies which could increase its sales. A sample of 250 pooled time series and cross sectional observations was used to estimate a statistically significant elasticity of demand for Green Power with respect to price of -0.96 with a 95% confidence interval of {+-}68%. The wide variation in market penetration between jurisdictions and between countries for Green Power, and the low awareness of Green Power found by surveys indicate that Green Power sales could be increased by appropriate marketing and government policies. The most cost effective means to increase sales was found to be advertising campaigns although only one Australian example was found, in the state of Victoria in 2005. It was also found that full tax deductibility of the Green Power premium to residential customers, exemption from the Goods and Services Tax and a tax rebate for Green Power are all probably less cost effective for promoting sales than direct government purchase of Green Power, in terms of cost per unit of increased sales. (author)

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...

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.

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

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

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

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.

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)

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.

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.

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)

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...

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.

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 ...

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.

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)

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

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.

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,...

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

[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.

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

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

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.

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.

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

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...

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

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...

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

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.

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...

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

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.

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.

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...

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.

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...

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

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.

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.

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

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

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...

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...

Evaluation of state taxes and tax incentives and their impact on the development of geothermal energy in western states

Energy Technology Data Exchange (ETDEWEB)

Bronder, L.D.; Meyer, R.T.

1981-01-01

The economic impact of existing and prospective state taxes and tax incentives on direct thermal applications of geothermal energy are evaluated. Study area is twelve western states which have existing and potential geothermal activities. Economic models representing the geothermal producer and business enterprise phases of four industrial/commercial uses of geothermal energy are synthesized and then placed in the existing tax structures of each state for evaluation. The four enterprises are a commercial greenhouse (low temperature process heat), apartment complex (low temperature space heat), food processor (moderate temperature process heat), and small scale energy system (electrical and direct thermal energy for a small industrial park). The effects of the state taxations on net profits and tax revenues are determined. Tax incentives to accelerate geothermal development are also examined. The magnitudes of total state and local tax collections vary considerably from state to state, which implies that geothermal producers and energy-using businesses may be selective in expanding or locating their geothermal operations.

Carbon Based Energy Taxes in Developing Countries. Feasibility and effects of a tax restructuring in China, Brazil, India, Indonesia and Russia

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

This report is part of a study of the effects of converting the existing energy tax structure to one based on the carbon content of the fuel. The countries considered are China, Brazil, India, Indonesia and Russia. They contribute 28% of the worlds energy related carbon emission and are expected to have the greatest increase in carbon emissions over the next decades. Restructuring the energy taxes could play a role in reducing global carbon emissions. But this is difficult to achieve in non-OECD countries because of existing energy market distortions and policy barriers. The report first maps the present tax structure of the energy, power, and transport sectors, then redistributes the tax burden among the fuels based on their carbon content. Three scenarios are then studied, confining the tax structure to: (1) the industrial sector, (2) the industrial and power sectors, (3) industrial, power and transport sectors. Some important conclusions are: (1) reduced energy prices are the result of subsidies rather than of reduced taxes, (2) moving towards a carbon-based tax system requires major changes in the overall structure of energy pricing and government policy, (3) substantial institutional barriers exist to any reform of energy taxes, (4) among the fuel types, coal would have by far the largest price increase as it is now subsidized, (5) confining the carbon tax restructuring to the industry and power sectors would have minor effects, (6) including the transport sector with the other two does impact carbon emissions. Reducing the energy subsidies is probably the most urgent issue in reforming the energy sector and would bring substantial benefits in terms of reduced carbon emissions and improved overall energy efficiency of the economy. 25 refs., 20 figs., 41 tabs.

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.

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)

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.

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.

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).

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...

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.

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.

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)

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

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...

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...

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...

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

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 ...

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...

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.

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.

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.

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.

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).

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...

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

Taxes will be insufficient (as a means of reducing carbon dioxide emissions)

International Nuclear Information System (INIS)

Skea, J.

1992-01-01

The political barriers to the introduction of environmental taxes are high. Although studies within the European Community have shown that the overall macroeconomic implications of a carbon-energy tax could be modest, the impacts on particular sectors and groups of consumers would be large. In important sectors such as transport, the price effect would actually be rather small due to the high level of existing taxation. Given the significant fall in energy prices during the 1980s, fiscal measures to modify the price of energy are highly plausible. They would have the greatest effect on industry and the power sector which have the technical and financial resources to respond to price signals. It is therefore ironical that energy-intensive industry has succeeded in persuading the European Commission that it should be exempt from the currently proposed carbon-energy tax. Nevertheless, the possibility of unilaterally applied taxes leading to the migration of energy-intensive industry is real. Outside industry, the operation of energy markets is such that other types of measure may be more effective. Apart from the widely publicized carbon-energy tax, the European Commission has proposed a range of traditional regulatory measures aimed at improving energy efficiency. The effectiveness of the tax measure has undoubtedly been compromised by the industrial exemptions. (author)

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....

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.

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....

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.

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...

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.

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...

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)

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.

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.

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.

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.

Taxing Feedlots in Alberta: Lethbridge County's Tax on Confined Feeding Operations

Directory of Open Access Journals (Sweden)

Bev Dahlby

2017-11-01

Full Text Available Lethbridge County introduced a new business tax on confined feeding operations (CFO, notably feedlots, in 2016. It was expected to bring in $2.5 million for county road maintenance in 2017. However, the tax could have a detrimental impact on feedlot owners and is not the fairest way to amass revenue for road repairs. Four criteria can be used to evaluate a particular form of taxation. They are fairness, efficient resource allocation, compliance and administration costs, and revenue stability. This paper examines the potential impacts of the tax and proposes three alternative methods for financing Lethbridge County road maintenance that meet those criteria. These alternatives create less of an impact on feedlot owners and share the tax burden more equitably. They also reduce the potentially negative ripple effects that the CFO levy may have on feed producers, cattle producers, meat packers and consumers. The current tax is based on livestock storage capacity, rather than on production volume. It’s counter-productive in the long run because the feedlot’s fixed costs of production are increased, while its variable costs remain unaffected. This permanent increase in fixed costs, estimated to be as high as 20 per cent of the average operating margin per head of cattle, lowers the return on feedlot investments. Thus, the new tax could result in some feedlots being closed for lack of a high enough return on investment.A more equitable revenue source for road maintenance would be user fees imposed on the trucking industry. This system is already in use in Oregon and New Zealand. It uses GPS technology to track trucks on the roads and then charges the trucking companies a fee based on road use. It would certainly be worthwhile for the province to initiate a pilot program to test the system’s efficacy on Alberta roads. Lethbridge County could also implement a usage levy that would be based on how much it spends on roads, combined with a feedlot�

Optimal gasoline tax in developing, oil-producing countries: The case of Mexico

International Nuclear Information System (INIS)

Antón-Sarabia, Arturo; Hernández-Trillo, Fausto

2014-01-01

This paper uses the methodology of Parry and Small (2005) to estimate the optimal gasoline tax for a less-developed oil-producing country. The relevance of the estimation relies on the differences between less-developed countries (LDCs) and industrial countries. We argue that lawless roads, general subsidies on gasoline, poor mass transportation systems, older vehicle fleets and unregulated city growth make the tax rates in LDCs differ substantially from the rates in the developed world. We find that the optimal gasoline tax is $1.90 per gallon at 2011 prices and show that the estimate differences are in line with the factors hypothesized. In contrast to the existing literature on industrial countries, we show that the relative gasoline tax incidence may be progressive in Mexico and, more generally, in LDCs. - Highlights: • We estimate the optimal gasoline tax for a typical less-developed, oil-producing country like Mexico. • The relevance of the estimation relies on the differences between less-developed and industrial countries. • The optimal gasoline tax is $1.90 per gallon at 2011 prices. • Distance-related pollution damages, accident costs and gas subsidies account for the major differences. • Gasoline tax incidence may be progressive in less developed countries

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.

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

Science.gov (United States)

Ross, Hana; Stoklosa, Michal; Krasovsky, Konstantin

2012-07-01

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

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,

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

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

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 ...

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

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.

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)

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.

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.

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

A new strategic plan for a carbon tax

International Nuclear Information System (INIS)

Stram, Bruce Nels

2014-01-01

This paper proposes a new Green House Gas policy building upon general consensus in scientific, political and economic communities including: 1.Concern too little progress is being made toward an integrated global approach to controlling CO 2 emissions. 2.Recommendation of a carbon tax. 3.Need for increased R and D for alternative energy sources. 4.Substantially increased research and development expenditures are relatively inexpensive. Here,these elements are woven into a coherent strategy that should be farmore politically acceptable by global governments than currentalternatives. Here are its elements: 1.A small carbon tax whose proceeds are tied exclusively to energy research and development in a dedicated trust fund. 2.Deployment of the fund to demonstrate benefits of the approach and its incentives for other countries to join. 3.The establishment of a commonality of interest among participating nations. 4.Clear incentives for additional nations to participate. The ultimate goal, energy services at lower cost than today with fossil fuels, is appropriately ambitious. The proposed approach is functional, timely and will produce benefits going well beyond simply stemming global warming. It would also tend to obviate the need for implementation policy: economic choice would lead to transition to such new technologies. - Highlights: • International Green House Gas negotiations have foundered on the need to allocate caps. • A small carbon tax is a more achievable policy than the global cooperation needed for caps. • A small carbon tax among cooperating nations can fund much more energy research and development. • Access to advanced technology creates a relatively low cost incentive to cooperate. • Lower cost energy services, if achieved, would improve human welfare

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

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.

Is there really a Green Paradox?

Energy Technology Data Exchange (ETDEWEB)

Van der Ploeg, F. [University of Oxford, Oxford (United Kingdom); Withagen, C. [VU University, Amsterdam (Netherlands)

2009-02-15

The Green Paradox states that, in the absence of a tax on CO2 emissions, subsidizing a renewable backstop such as solar or wind energy brings forward the date at which fossil fuels become exhausted and consequently global warming is aggravated. We shed light on this issue by solving a model of depletion of non-renewable fossil fuels followed by a switch to a renewable backstop, paying attention to timing of the switch and the amount of fossil fuels remaining unexploited. We show that the Green Paradox occurs for relatively expensive but clean backstops (such as solar or wind), but does not occur if the backstop is sufficiently cheap relative to marginal global warming damages (e.g., nuclear energy) as then it is attractive to leave fossil fuels unexploited and thus limit CO2 emissions. We show that, without a CO2 tax, subsidizing the backstop might enhance welfare. If the backstop is relatively dirty and cheap (e.g., coal), there might be a period with simultaneous use of the non-renewable and renewable fuels. If the backstop is very dirty compared to oil or gas (e.g., tar sands), there is no simultaneous use. The optimum policy requires an initially rising CO2 tax followed by a gradually declining CO2 tax once the dirty backstop has been introduced. We also discuss the potential for limit pricing when the non-renewable resource is owned by a monopolist.

Is there really a Green Paradox?

International Nuclear Information System (INIS)

Van der Ploeg, F.; Withagen, C.

2009-02-01

The Green Paradox states that, in the absence of a tax on CO2 emissions, subsidizing a renewable backstop such as solar or wind energy brings forward the date at which fossil fuels become exhausted and consequently global warming is aggravated. We shed light on this issue by solving a model of depletion of non-renewable fossil fuels followed by a switch to a renewable backstop, paying attention to timing of the switch and the amount of fossil fuels remaining unexploited. We show that the Green Paradox occurs for relatively expensive but clean backstops (such as solar or wind), but does not occur if the backstop is sufficiently cheap relative to marginal global warming damages (e.g., nuclear energy) as then it is attractive to leave fossil fuels unexploited and thus limit CO2 emissions. We show that, without a CO2 tax, subsidizing the backstop might enhance welfare. If the backstop is relatively dirty and cheap (e.g., coal), there might be a period with simultaneous use of the non-renewable and renewable fuels. If the backstop is very dirty compared to oil or gas (e.g., tar sands), there is no simultaneous use. The optimum policy requires an initially rising CO2 tax followed by a gradually declining CO2 tax once the dirty backstop has been introduced. We also discuss the potential for limit pricing when the non-renewable resource is owned by a monopolist.

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

Tax management on corporate restructuring activities in enterprises of Minas Gerais

Directory of Open Access Journals (Sweden)

Ricardo Vinícius Dias Jordão

2016-09-01

Full Text Available The objective of this paper was to investigate the use of corporate restructuring (CR practices as a tax management (TM strategy in Minas Gerais industrial companies. The research was carried out by means of a four comparative case study of qualitative and explanatory approach in industrial companies of Minas Gerais. Based on finance, accounting and taxes theories, it was concluded that the companies investigated have made CR processes, adopting corporate models different from those defined in its original organizational plans, doing it in a planned way aligned with the business strategy. It was possible to conclude that the tax planning consists of (i a means to reduce tax costs lawfully. It helps to maximize business performance, increasing competitiveness and sustainability thereof, and (ii consists in an important basis for the development of tax governance by adopting mechanisms to ensure compliance and promote the avoidance of taxes. Overall, it was found that (iii the effectiveness of these processes depends on a careful analysis of financial, legal, economic, financial, organizational and managerial aspects, and even if the tax planning through the CR (iv promoting the reduction, postponement and/or the elimination of tax costs, (v collaborating to increase in the TM efficiency and in the profits, (vi increasing thereby the value generation.

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

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.

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...

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

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...

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.

[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.

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-06-01

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

Energy efficiency in Swedish industry

International Nuclear Information System (INIS)

Zhang, Shanshan; Lundgren, Tommy; Zhou, Wenchao

2016-01-01

This paper assesses energy efficiency in Swedish industry. Using unique firm-level panel data covering the years 2001–2008, the efficiency estimates are obtained for firms in 14 industrial sectors by using data envelopment analysis (DEA). The analysis accounts for multi-output technologies where undesirable outputs are produced alongside with the desirable output. The results show that there was potential to improve energy efficiency in all the sectors and relatively large energy inefficiencies existed in small energy-use industries in the sample period. Also, we assess how the EU ETS, the carbon dioxide (CO_2) tax and the energy tax affect energy efficiency by conducting a second-stage regression analysis. To obtain consistent estimates for the regression model, we apply a modified, input-oriented version of the double bootstrap procedure of Simar and Wilson (2007). The results of the regression analysis reveal that the EU ETS and the CO_2 tax did not have significant influences on energy efficiency in the sample period. However, the energy tax had a positive relation with the energy efficiency. - Highlights: • We use DEA to estimate firm-level energy efficiency in Swedish industry. • We examine impacts of climate and energy policies on energy efficiency. • The analyzed policies are Swedish carbon and energy taxes and the EU ETS. • Carbon tax and EU ETS did not have significant influences on energy efficiency. • The energy tax had a positive relation with energy efficiency.

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

Economic impact of industrial wood energy use in the Southeast region of the United States

International Nuclear Information System (INIS)

Stephenson, C.D.

1991-01-01

More than 1,000 commercial and industrial installations in the Southeast burn wood fuels. Collectively, these facilities consume 44.3 million green tons of fuelwood and 41.7 million tons per year of 'black liquor' residues. Considering the entire direct and indirect impacts of industrial wood energy expenditures as they ripple through the economy, activities associated with the use of industrial wood energy resulted in the production of over 71,000 jobs and $1 billion in personal income for the Southeast region in 1987. In addition, a total of $237 million in State and Federal tax revenues were generated through wood energy related economic activities. Growth projections indicate that by the year 2000, industrial wood energy utilization will generate approximately 97,000 jobs and $1.4 billion in income in the Southeast region

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.)

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)

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.

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

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.

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.

Effect on industry structure by fossil fuel burden

Energy Technology Data Exchange (ETDEWEB)

Kang, Yoon Young [Korea Energy Economics Institute, Euiwang (Korea)

1999-12-01

Multi-industrial sector dynamic operation general equilibrium model of Korean economy has been developed. It is able to analyze carbon dioxide emission, energy use and macro economy, and reciprocal actions between each industrial sector and to measure economic effects by environmental policy for the purpose of reducing carbon dioxide. Using this model, it analyzed its effect on industries in Korea of limiting carbon dioxide emission by experimenting each policy instrument, policy object, application of tax revenue for limiting carbon dioxide. The spreading effect on each industry has a large difference for each industry. The production reduction of energy industry or large energy consuming industry (basic chemical industry, transportation and storage, steel industry, construction) shows relatively huge to other industries. Production reduction for each industry, i.e. a wide difference of economic burden between industries, will need some consideration when introducing energy carbon tax, especially in the initial stage, since it could cause an equity problem between industries. Moreover, studies on differentiating tax rate, tax return and exemption that can mitigate an equity problem between industries should be implemented. (author). 66 refs., 22 figs., 12 tabs.

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.

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.

Building alliances in unlikely places: progressive allies and the Tobacco Institute's coalition strategy on cigarette excise taxes.

Science.gov (United States)

Campbell, Richard B; Balbach, Edith D

2009-07-01

The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions.

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

Directory of Open Access Journals (Sweden)

Stela Aurelia Toader

2011-10-01

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

Economic and legal problems arising in connection with an EC tax on carbon dioxide emissions

International Nuclear Information System (INIS)

Ressing, W.

1993-01-01

Having regard to maintaining the competitiveness of the German industry, the German Federal Government decided not to start a solo attempt with introducing in Germany a tax on CO 2 emissions, but instead is backing a proposed directive of the EC Commission, suggesting such tax to be established in the EC member states. There are various concepts on the table open for debate, intended to safeguard competitiveness of the industries by a mix of principles including e.g.: conditionality, the tax to be neutral in its effect on revenue, conditions for tax relieves for energy-intensive business, and tax relieves for investment into technologies and equipment for CO 2 abatement. (orig.) [de

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)...

Green roofs and the LEED green building rating system

Energy Technology Data Exchange (ETDEWEB)

Kula, R. [Sustainable Solutions Inc., Wagoner, OK (United States)

2005-07-01

The sustainable building industry is becoming increasingly aware of the host of public and private benefits that green roofs can provide in built environments. In dense urban environments, green roofs function to reduce stormwater runoff, urban heat island effects, and particulate matter (PM) pollution. The emerging green roof industry is now poised to support the efforts of green building networks in North America. This paper discussed the general benefits of green roofs, and their recognition within the Leadership in Energy and Environmental Design (LEED) Green Building Rating System. A case study of Mountain Equipment Co-op's Winnipeg site was presented. The building's green roof was directly responsible for earning 5 credits and contributing to the achievement of an additional 2 credits under the LEEDS certification process. Credits were earned for reduced site disturbance; landscape design to reduce heat islands; and water efficiency. The green roof at the site provided the vast majority of the building's cooling needs through an evaporative cooling trough. A photovoltaic pump was used to feed the building's irrigation system, as well as to pump ground water through cooling valances. It was concluded that the rise of sustainable building practices and the LEED Green Building Rating System will revolutionize the way new buildings are constructed.

Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.

Science.gov (United States)

McMillen, Robert; Shackelford, Signe

2012-10-01

There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses. Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues. This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances. Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue. No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.

Regional environmental tax reform in a fiscal federalism setting

Directory of Open Access Journals (Sweden)

M. CIASCHINI

2012-01-01

Full Text Available The increasing attention to climate changes have led national Governments to design environmental tax policies able to face environmental problems and their associated economic consequences as a negative change of GDP. The environmental taxation in particular is considered a powerful instrument of pollution control. More important, it provides public revenue that can be recycled both at State level and Local level in order to attain the reduction of greenhouse gas emissions and the regional double dividend. In this respect, we use a Computable General Equilibrium (CGE model with imperfect labour market, to assess the regional effects of an environmental fiscal reform designed with the aim of reducing the CO2 emissions in a fiscal federalism setting. In particular, we introduce a local green tax on commodities output with a progressive structure. The tax burden depends on the commodity polluting power and the tax revenue is collected by the Local Government. According to the fiscal federalism principles the Central Government reduces the transfers to the Local Government by the same amount of the tax revenue and compensates the transfer reduction with a cut in Households income tax. The application is done on a bi-regional Social Accounting Matrix for Italy and the results highlights the distributional effects of the reform on macroeconomic variables into the bi-regional income circular flow.

Welfare implications of the renewable fuel standard with an integrated tax-subsidy policy

International Nuclear Information System (INIS)

Skolrud, Tristan D.; Galinato, Gregmar I.

2017-01-01

This paper derives the optimal integrated tax-subsidy policy where one input is taxed and revenues are used to subsidize the use of a substitute input to reduce greenhouse gas emissions given the existing policies under the Renewable Fuel Standard policies. We measure the welfare effects and impact on cellulosic ethanol production after implementing the tax-subsidy policy using a general equilibrium model. A revenue-neutral integrated tax-subsidy scheme leads to a small positive tax rate for crude oil and a large positive subsidy for cellulosic ethanol because the former has a larger emissions coefficient than the latter. The overall welfare effects of an integrated tax subsidy scheme are less than a 1% increase for the economy but the growth in the cellulosic ethanol industry could range from 28% to 238% because the revenues from taxing crude oil are directly used to subsidize cellulosic ethanol production. - Highlights: • We derive an integrated tax-subsidy interacting with the Renewable Fuel Standard. • The policy is revenue-neutral. • Policy results in a small crude oil tax and a large cellulosic ethanol subsidy. • Simulations indicate a welfare-increasing optimal policy. • Growth in the cellulosic ethanol industry ranges from 28% to 238%.

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.

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

International Nuclear Information System (INIS)

Wang Xin; Li Ji Feng; Zhang Yaxiong

2011-01-01

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

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...

Budget strategies for alcohol and tobacco tax in 1987 and beyond

OpenAIRE

Christine Godfrey; Melanie Powell

1987-01-01

Pre-budget months of recent years have seen the opposing factions of industrial and public health lobbies jostling for influence over the Chancellor's alcohol and tobacco tax policy. Industry petitions for lower tax rates, citing factory closures and redundancy figures as evidence of the consequences of past budget decisions. The public health lobby demand increased taxation, citing rising trends in indicators of alcohol and tobacco related harm as evidence for a public health approach. In th...

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.

Enacting tobacco taxes by direct popular vote in the United States: lessons from 20 years of experience.

Science.gov (United States)

Lum, K L; Barnes, R L; Glantz, S A

2009-10-01

Tobacco tax increases reduce tobacco use, can provide funds for tobacco prevention and enjoy broad public support. Because of tobacco industry influence in legislatures, US public health advocates have shifted the venue for tobacco tax policymaking to direct popular vote 22 times since 1988. We combined case studies of individual state campaigns with tobacco industry documents to identify strategies related to outcome. The tobacco industry developed a voter segmentation model to determine which tobacco tax increases it could defeat. Two industry arguments arising from this model often were raised in losing campaigns-the tax increase did not dedicate enough to tobacco control and hospitals and health maintenance organisations would profit. The industry effectively influenced early voters. Success was associated with building a strong base of public support before the campaign, dedicating sufficient funds to tobacco control, avoiding proposals largely devoted to financing hospitals and other medical service providers, effectively engaging grassroots and framing the campaign with clear justifications for cigarette tax increases. Tobacco tax ballot measures commonly allocated substantial funds to medical services; tobacco companies are becoming more successful in making this use of funds an issue. Proponents' campaigns should be timed to account for the trend to voting well before election day. Ballot measures to increase tobacco taxes with a substantial fraction of the money devoted to tobacco control activities will probably fare better than ones that give priority to funding medical services.

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.

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.

Organising a joint green European electricity market: the model ElGreen

International Nuclear Information System (INIS)

Huber, C.; Faber, T.; Haas, R.; Resch, G.

2004-01-01

In this paper, the features and the most important results of the computer model ElGreen will be presented. With the help of the computer model it is possible to simulate various promotion strategies for different technologies in all EU countries. Policies that can be selected are the most important price driven strategies (feed-in tariffs, investment subsidies, tax incentives), capacity driven instruments (tradable green certificates, national or international wide trading system) and a voluntary green pricing system. The following recommendations are derived: (i) regardless of which strategy is chosen credible sources must guarantee that the promotional strategy will survive a specified planning horizon; (ii) the differences between either national trading, international trading or feed-in tariffs are very small if the design of the promotional system is optimised; (iii) when introducing a TGC system it is of paramount importance that no mix up between existing and new capacities takes place. (author)

Organising a joint green European electricity market: the model ElGreen

Energy Technology Data Exchange (ETDEWEB)

Huber, C.; Faber, T.; Haas, R.; Resch, G. [University of Technology, Vienna (Austria). Energy Economics Group

2004-02-01

In this paper, the features and the most important results of the computer model ElGreen will be presented. With the help of the computer model it is possible to simulate various promotion strategies for different technologies in all EU countries. Policies that can be selected are the most important price driven strategies (feed-in tariffs, investment subsidies, tax incentives), capacity driven instruments (tradable green certificates, national or international wide trading system) and a voluntary green pricing system. The following recommendations are derived: (i) regardless of which strategy is chosen credible sources must guarantee that the promotional strategy will survive a specified planning horizon; (ii) the differences between either national trading, international trading or feed-in tariffs are very small if the design of the promotional system is optimised; (iii) when introducing a TGC system it is of paramount importance that no mix up between existing and new capacities takes place. (author)

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...

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

Ecological tax reform

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-12-31

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

Ecological tax reform

International Nuclear Information System (INIS)

1996-01-01

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

Ecological tax reform

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

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

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

OpenAIRE

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

2014-01-01

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

Concept of Tax Advising Within Tax Optimization

OpenAIRE

Svitlana Bychkova; Makarova Nadiya

2013-01-01

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

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

OpenAIRE

Feller, Anna; Schanz, Deborah

2014-01-01

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

Taxing bads by taxing goods. Towards efficient pollution control with presumptive charges

International Nuclear Information System (INIS)

Eskeland, G.S.; Devarajan, S.

1995-01-01

A strong case is made for relying on a mix of indirect pollution control instruments - those which tax or regulate activities associated with emissions - rather than taxing the emissions themselves. They show that indirect instruments that reduce the scale of output (such as a tax on output or on polluting inputs) can be important complementary measures to emissions standards that reduce the level of emissions per unit of output. In this way, the effects of an optimal emission fee can be mimicked fairly well. The optimal mix of indirect instruments, however, requires knowledge of the 'cleaner' technologies (the ease with which emissions per unit of output can be reduced) as well as the sensitivity of demand to prices (the ease with which the scale of output can be reduced). This contrasts with the optimal emission fee, which relies only on information about emissions. The authors present empirically-based case studies to illustrate the consequences of employing a combination of presumptive charges and emissions standards. A recurring theme throughout their contribution is that the taxation of fuel use, due to the interaction between fuel use and emissions, can serve as a powerful indirect instrument to supplement pollution standards in controlling air pollution. In the case of automobiles, for example, they show that failing to employ gasoline taxes (which ensure that emissions are cut through not only cleaner cars but also fewer trips) in Mexico City would significantly harm welfare, even when regulatory standards (catalytic converters) are in place. In the case of point-source pollution, they calculate that significant potential exists for altering the fuel mix of industries in Indonesia and Chile by taxing 'dirtier' fuels. Furthermore, they show that, in the case of Indonesia, the general-equilibrium consequences of such a change in the tax structure are similar, though somewhat dampened, compared to what is indicated by partial-equilibrium models

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 ...

The Influence of Green Marketing on Green Satisfaction Mediated By Perceived Quality and Its Impact to Green Trust in Injection Motorcycle

Directory of Open Access Journals (Sweden)

Shelvy Kurniawan

2014-09-01

Full Text Available Currently, motorcycle manufacturers are increasingly motivated to replace their motorcycle into fuel injection products. The growing concern from the consumers to the environment and the regulations of emission standards, that is Euro 3, for motorcycle industry is being finalized in the Ministry of Environment in order to be implemented in Indonesia. Through this research, the writer will examine the effect of green marketing on perceived quality, green satisfaction, and green trust, the effect of perceived quality on green satisfaction, and the effect of green satisfaction on green trust. Those effects needs to be investigated in order to know how far the effects of green marketing and to ensure whether green marketing is well accepted or not by the market in motorcycle industry. Scope of this research is also limited to the user of fuel injection motorcycle in Jakarta for Honda and Yamaha who involved as decision maker when the motorcycle is purchased. Sampling technique used in this research is quota sampling and the analysis method is structural equation modeling (SEM. The findings of this research are: green marketing has a significant direct effect on perceived quality, perceived quality has a significant direct effect on green satisfaction, green satisfaction has a significant direct effect on green trust, green marketing has a significant direct and indirect effect on green satisfaction, and green marketing has a significant direct and indirect effect on green trust. All of those effects are found to be positive effects.

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.

Implications of new accounting rules for income taxes.

Science.gov (United States)

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

Relief for marginal wells is better than energy tax

International Nuclear Information System (INIS)

Swords, J.; Wilson, D.

1993-01-01

By increasing production costs and reducing petroleum prices, President Bill Clinton's proposed energy tax would increase marginal well abandonments and hasten the decline of the US oil and gas industry. Instead, the US needs tax law changes to help counteract the increasing number of oil and gas well abandonments in the lower 48 states. The proposed tax would create potential difficulties, while three incentives could be introduced to reduce abandonments and at the same time preserve US government tax revenues that otherwise would be lost. Eliminating the net income limitation on percentage depletion allowances on wells that would otherwise be abandoned would be a great help for marginal well operators. Extended enhanced oil recovery (EOR) credits and broader investment tax credits could also serve the dual purpose of keeping marginal wells operating longer and generating more federal tax revenues. A marginal well investment tax credit should be provided that is not just a credit for incremented investments that exceed investment in prior years. An investment tax credit based on out-of-pocket costs of production, targeted for marginal wells, would be an important incentive to invest in, and continue to maintain, these properties. (author)

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.

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Directory of Open Access Journals (Sweden)

Warsono

2017-09-01

Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

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...

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...

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN

Directory of Open Access Journals (Sweden)

Hanifa Zulhaimi

2015-04-01

Full Text Available The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.

Decoupling of industrial energy consumption and CO2-emissions in energy-intensive industries in Scandinavia

International Nuclear Information System (INIS)

Enevoldsen, Martin K.; Ryelund, Anders V.; Andersen, Mikael Skou

2007-01-01

As methodology the ex-post analysis deserves more attention as a device to calibrate energy sector models. This paper studies the impact of energy prices and taxes on energy efficiency and carbon emissions of ten industrial sectors in the three Scandinavian countries. A database with sector-specific energy prices and taxes has been established, which allows the analysis to take various price reductions and tax exemptions better into account. A translog factor demand system estimation for a cross industry pooled model is explored and fixed effects across industries and time is estimated. The findings here confirm recent analyses which indicate higher long-term elasticities for industries than normally assumed in Scandinavian energy-sector models. With the observations on differences in energy-intensities among sectors and countries the findings allow for some optimism as to the opportunities for further decoupling between trends in gross value added, carbon emissions and energy consumption

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.

An empirical analysis of the impacts of taxes and royalties on the supply of conventional crude oil in Alberta

International Nuclear Information System (INIS)

Amoah, B.

1998-01-01

The economic impact of taxes, royalties and government fiscal policy tools on conventional crude oil supply in Alberta was examined. A dynamic economic model of Alberta's conventional petroleum industry was developed and used to evaluate the quantitative impacts of government fiscal policies on exploration and extraction of conventional crude oil in the province. It was determined that taxes and royalties can shorten the life of the industry, reduce activity level, reduce ultimate recovery of conventional crude oil, render more of the established reserves sub-economic and create social welfare loss. It was also revealed that compared to provincial corporate income tax and crown royalties, federal corporate income tax has a larger adverse effect on the performance of the industry in terms of creating higher dead-weight loss and shortening the life of the industry

Green businesses in a clean energy economy: Analyzing drivers of green business growth in U.S. states

International Nuclear Information System (INIS)

Yi, Hongtao

2014-01-01

In a clean energy economy, green businesses play a central role by utilizing renewable energy technologies and employing green labor forces to provide clean energy services and goods. This paper aims at analyzing factors driving the growth and survival of green businesses in the U.S. states, with hypotheses proposed on the impacts from clean energy policies and tax incentives, labor market conditions, and economic and political environments. A fixed effect regression analysis is applied with a panel data set of 48 continental states from 1998 to 2007 in the United States. The statistical analysis with a longitudinal data set reveals that the adoption of renewable energy policies, the permission of renewable energy credits imports, the stringency of minimum wage legislations, and presence of clean energy business associations are the major driving forces of the green business development in the U.S. states. - Highlights: • This paper studies the growth of green businesses in the U.S. states. • The adoption of RPS (Renewable Portfolio Standard) is positively associated with number of green businesses. • Clean energy NGOs are positively associated with green business growth

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.

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

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.

Tax corruption and private sector development in Vietnam

OpenAIRE

Nguyen, Ngoc Anh; Doan, Quang Hung; Tran-Nam, Binh

2017-01-01

This article aims to examine the impact of tax corruption on private sector development in Vietnam. It is motivated by two separate but related considerations. First, despite the seriousness of the phenomenon of corruption, there is a paucity of rigorous empirical research of corruption, particularly tax corruption, in Vietnam. Secondly, ineffective control of corruption is viewed as a cause of Vietnam’s recent total factor productivity (TFP) slowdown or its poor industrial policy, both of wh...

Green fiscal reform and employment. A survey

International Nuclear Information System (INIS)

Majocchi, A.

1996-01-01

In the European debate an increase in employment is generally regarded as an important extra-dividend - in addition to improved environmental quality - from environmental taxes. The scope of this paper is to evaluate, going through the existing empirical literature, if - and to what degree - this result could be achieved through a green fiscal reform. A further goal of this paper is to assess which taxes are more efficient in terms of employment-creation when they are utilized for recycling back to the economy the revenue flowing from environmental taxes. This kind of exercise is largely different from the theoretical analysis of the double dividend issue. A large quantity of literature has grown during the recent years according to this approach, but this version of the double dividend theory will be disregarded in this paper. 8 tabs., 38 refs

Analisis Pengaruh Green Product dan Green Advertising terhadap Keterlibatan Konsumen dan Dampaknya pada Keputusan Pembelian Konsumen Laksmie Florist

Directory of Open Access Journals (Sweden)

Tinjung Desy Nursanti

2011-11-01

Full Text Available Marketing-oriented concept of community not only relies on community needs, but also can bring prosperity through environmental responsibility around; in this case the product and the marketing are more environmentally friendly. Application of green products and green advertising might attract widespread public sympathy, and even requirements for operational permits, production and ease of obtaining bank credit facility or tax relief may be considered by the government that is now more incentive to campaign for the concept and implementation of policies and regulations of corporate social responsibility. The objectives of this study was to determine whether there is influence of green product and green advertising toward consumer involvement and also its impact on consumer purchasing decisions Laksmi florist company. A survey with analysis of individual consumer of Lakmi florist is conducted, while path analysis is used to determine the effect among variables. The results showed that green advertising as well as green product provide a positive and significant influence on consumer involvement that have an impact on consumer purchasing decisions of Laksmi Florist company. 

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...

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…

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

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 environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

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

The Effect of Export Tax on Indonesia’s Cocoa Export Competitiveness

OpenAIRE

Rifin, Amzul; Nauly, Dahlia

2013-01-01

The government of Indonesia implemented an export tax policy on cocoa beans since April 2010 in order to develop cocoa processing industry. The objective of this article is to analyze the effect of export tax on Indonesia’s cocoa export competitiveness. The results indicate that with the implementation of export tax, cocoa export product composition shift from cocoa beans to processed cocoa products. On the other hand, Indonesia’s cocoa export growth is lower than the growth of cocoa world de...

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.

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

Directory of Open Access Journals (Sweden)

Dr.Sc. Skender Ahmeti

2014-02-01

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

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...

Productivity effects of technology diffusion induced by an energy tax

International Nuclear Information System (INIS)

Walz, R.

1999-01-01

In the political discussion, the economy-wide effects of an energy tax have gained considerable attention. So far, macroeconomic analyses have focused on either (positive or negative) costs triggered by an energy tax, or on the efficiency gains resulting from new energy taxes combined with lower distortionary taxes. By contrast, the innovative effects of climate protection measures have not yet been thoroughly analysed. This paper explores the productivity effects of a 50 per cent energy tax in the German industry sector employing a technology-based, three-step bottom-up approach. In the first step, the extensive IKARUS database is used to identify the technological adjustments arising from an energy tax. In the second step, the technologies are classified into different clusters. In the third step, the productivity effects generated by the technological adjustments are examined. The results imply that an energy tax induces mainly sector-specific and process-integrated technologies rather than add-on and cross-cutting technologies. Further, it is shown that the energy-saving technologies tend to increase productivity. This is particularly the case for process-integrated, sector specific technologies. (author)

Anti-double dipping rules for federal tax incentives

Energy Technology Data Exchange (ETDEWEB)

Ing, E.T.C. [Law Office of Edwin T.C. Ing, Washington, DC (United States)

1997-12-31

Political as well as technological changes are now reshaping the electric utility industry. While accommodating these changes, state legislative and regulatory agencies have the opportunity to promote public policies. In this regard, various state entities are evaluating appropriate incentives for renewable energy development so as to introduce greater competition in electric generation. For example, the California legislature is considering a supplemental production payment and the State of Iowa has instituted a low-interest loan program for wind and other alternative energy generation. By complementing the existing federal tax incentives, state incentives can spur the wind industry`s growth. If structured in the wrong way, however, state assistance programs will undercut the value of the federal tax incentives. The federal anti-double dipping rules apply to certain state programs. If a developer utilizes the wrong type of state assistance for a wind project, the anti-double dipping rules will reduce the federal tax incentives and this in turn will decrease the project`s profitability. Rather than suffer these results, very few if any developer will use the state program. Despite the time and effort a state may expend to enact a program for alternative energy development, the state assistance will be ineffectual. This paper reviews the counterproductive results which state assistance can have on a wind project because of the federal anti-double dipping rules.

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

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 ...

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...

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.

Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision

Directory of Open Access Journals (Sweden)

Wen-Hsien Tsai

2016-11-01

Full Text Available Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC and the theory of constraints (TOC have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into ‘sustainability decisions’ and are beneficial in terms of environmental management in a competitive pharmaceutical industry.

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...

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

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

DEFF Research Database (Denmark)

Bødker, Malene; Pisinger, Charlotta Holm; Toft, Ulla

2015-01-01

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....

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

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

Are CO2 taxes regressive? Evidence from the Danish experience

International Nuclear Information System (INIS)

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

2005-01-01

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

Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

OpenAIRE

Miyazaki, Takeshi; Kitamura, Yukinobu

2014-01-01

The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

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.

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

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.

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

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...

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

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...

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.

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...

Climate policy and nonrenewable resources : The green paradox and beyond

NARCIS (Netherlands)

Pittel, Karen; van der Ploeg, Rick; Withagen, Cees

2014-01-01

Recent developments suggest that well-intended climate policies–including carbon taxes and subsidies for renewable energy – might not accomplish what policy makers intend. Hans-Werner Sinn has described a "green paradox," arguing that these policies could hasten global warming by encouraging owners

Impact of a carbon tax on the Chilean economy: A computable general equilibrium analysis

International Nuclear Information System (INIS)

García Benavente, José Miguel

2016-01-01

In 2009, the government of Chile announced their official commitment to reduce national greenhouse gas emissions by 20% below a business-as-usual projection by 2020. Due to the fact that an effective way to reduce emissions is to implement a national carbon tax, the goal of this article is to quantify the value of a carbon tax that will allow the achievement of the emission reduction target and to assess its impact on the economy. The approach used in this work is to compare the economy before and after the implementation of the carbon tax by creating a static computable general equilibrium model of the Chilean economy. The model developed here disaggregates the economy in 23 industries and 23 commodities, and it uses four consumer agents (households, government, investment, and the rest of the world). By setting specific production and consumptions functions, the model can assess the variation in commodity prices, industrial production, and agent consumption, allowing a cross-sectoral analysis of the impact of the carbon tax. The benchmark of the economy, upon which the analysis is based, came from a social accounting matrix specially constructed for this model, based on the year 2010. The carbon tax was modeled as an ad valorem tax under two scenarios: tax on emissions from fossil fuels burned only by producers and tax on emissions from fossil fuels burned by producers and households. The abatement cost curve has shown that it is more cost-effective to tax only producers, rather than to tax both producers and households. This is due to the fact that when compared to the emission level observed in 2010, a 20% emission reduction will cause a loss in GDP of 2% and 2.3% respectively. Under the two scenarios, the tax value that could lead to that emission reduction is around 26 US dollars per ton of CO_2-equivalent. The most affected productive sectors are oil refinery, transport, and electricity — having a contraction between 7% and 9%. Analyzing the electricity

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...

Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

Study on the relationship between the opening of environmental tax and the prevention and control of air pollution in China

Science.gov (United States)

Gao, Guilin; Wang, Tianyi

2018-03-01

This article systematically expounds the status quo and sources of air pollution, the experience of foreign environmental tax policy, the advantages and disadvantages of environmental taxes levied in our country through literature research, historical analysis and comparative analysis and put forward recommendations on tax policy of prevention and control of air pollution by combining with the specific national conditions in our country. As one of the basic means of national macro-control, the tax policy is the major countermeasure that cannot be ignored in the prevention and control of air pollution. Studying the tax policy of prevention and control of air pollution will help to effectively control air pollution, develop a green economy and recycle economy and achieve the goal of improving environmental quality.

Tax haven or international financial centre? The case of Kenya

OpenAIRE

Waris, Attiya

2014-01-01

International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they may also facilitate money laundering, tax evasion, tax avoidance, and other harmful practices. The Nairobi International Financial Centre and similar centres in Africa can foster development, but also pose significant challenges. Legal and regulatory arrangements determine what types of capital a financial centr...

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.

The effect of carbon tax on per capita CO2 emissions

International Nuclear Information System (INIS)

Lin Boqiang; Li Xuehui

2011-01-01

As the most efficient market-based mitigation instrument, carbon tax is highly recommended by economists and international organizations. Countries like Denmark, Finland, Sweden, Netherlands and Norway were the first adopters of carbon tax and as such, research on the impacts and problems of carbon tax implementation in these countries will provide great practical significance as well as caution for countries that are to levy the tax. Different from the existing studies that adopt the model simulation approaches, in this article, we comprehensively estimate the real mitigation effects of the five north European countries by employing the method of difference-in-difference (DID). The results indicate that carbon tax in Finland imposes a significant and negative impact on the growth of its per capita CO 2 emissions. Meanwhile, the effects of carbon tax in Denmark, Sweden and Netherlands are negative but not significant. The mitigation effects of carbon tax are weakened due to the tax exemption policies on certain energy intensive industries in these countries. Notwithstanding, in Norway, as the rapid growth of energy products drives a substantial increase of CO 2 emissions in oil drilling and natural gas exploitation sectors, carbon tax actually has not realized its mitigation effects. - Highlights: → DID method is employed to test the real mitigation effect of carbon tax. → Carbon tax in Finland imposes a significant and negative impact. → The effects of carbon tax in other four countries are limited. → Tax exemption or tax relief is the main reason of limited effects. → High tax rates and recycling the revenue contribute to emission reduction.

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

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

Cigarette Excise Taxes in Context: Cautionary Lessons from the U.S. Experience.

Science.gov (United States)

Campbell, Richard B; Balbach, Edith D

2015-01-01

Cigarette excise taxes are an important tool in the World Health Organization Framework Convention on Tobacco Control strategy for reducing global tobacco consumption. However, contemporary tobacco control efforts also coincide with the proliferation of neoliberal economic programs calling for the withdrawal of state activity from the economy to facilitate trade. In this environment, cigarette excise taxes may be seen less as an instrument of tobacco control than a feature of an economic program that is punitive to lower-income people. This article reviews collaboration between progressive organizations in the United States and the tobacco industry in the 1980s and 1990s, documenting potential sources of unanticipated resistance to excise taxes and highlighting the tobacco industry's capacity to engage in policy issues through third-party surrogates. It is important for those implementing cigarette excise tax increases to distance tobacco control objectives from larger economic policy measures and for tobacco control advocates to build alliances with organizations working for economic fairness in order to address mutual concerns. © SAGE Publications 2015.

Certified: green power

International Nuclear Information System (INIS)

Rhodes, S.; Brown, L.

1999-01-01

Deregulation of the energy industry in the USA may be a force favouring the environment but for the consumer it is something of a nightmare since there are so many options with respect to both price, service and environmental awareness. However, there is now a marked tendency for companies wishing to be seen as 'green' to favour environmentally aware suppliers. Indeed, some suppliers holding formal qualifications in 'greenness' believe they are justified in charging a premium for their energy. The question is asked 'what is green?' and the authors discuss the answers at some length: the hydro industry fares well in such a discussion. The authors (from Scientific Certification Systems) believe that certification provides a rational explanation of prices and why charging a premium may be justifiable.(UK)

A choice experiment on tax: Are income and consumption taxes equivalent?

OpenAIRE

Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

2016-01-01

We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%. Our results showed that subjects prefer income tax to consumption tax when the nominal consumption tax rate is higher than the nominal income tax rate. However, subjects tend to pr...

Energy taxation in a small, open economy: Social efficiency gains versus industrial concerns

International Nuclear Information System (INIS)

Bjertnaes, Geir H.; Faehn, Taran

2008-01-01

Welfare analyses of energy taxes typically show that systems with uniform rates perform better than differentiated systems, especially if revenue can be recycled by cutting taxes that are more distortionary. However, in practical policy, efficiency gains must be traded off against industrial concerns. Presumably, energy-dependent industries of small, open economies will suffer relatively more if taxed. This computable general equilibrium (CGE) study examines the social costs of compensating the energy-intensive export industries in Norway for their profit losses from imposing the same electricity tax on all industries. The costs are surprisingly modest. This is explained by the role of the Nordic electricity market, which is still limited enough to respond to national energy tax reforms. Thus, an electricity price reduction partly neutralizes the direct impact of the tax on profits. In addition, we examine the effects of different compensation schemes and find significantly lower compensation costs when the scheme is designed to release productivity gains. (author)

Federal income taxation of the U. S. petroleum industry and the depletion of domestic reserves. Final report

Energy Technology Data Exchange (ETDEWEB)

Flaim, S. J.; Mount, T. D.

1978-10-01

This paper models in a dynamic framework the production activities of the United States petroleum industry in an attempt to measure the effects of the federal income tax on reserve depletion. This model incorporates general corporate taxes, including the capital subsidies, excess depreciation and the investment tax credit, and taxes unique to the industry: drilling subsidies and percentage depletion. Because corporate response to tax incentives depends on market power and behavior, three behavioral assumptions are tested for consistency with the 1960 to 1974 data period before the tax policies are simulated. These assumptions are perfect competition, profit monopoly, and sales monopoly. The tax policies simulated at the end of this paper present six possible alternatives for future petroleum industry taxation. Sales monopoly is selected as the behavioral assumption that best describes petroleum industry behavior. Tax simulations under sales monopoly reveal that historical income tax policies have kept oil prices artificially low, stimulating (subsidizing) reserve depletion.

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.

THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

Directory of Open Access Journals (Sweden)

Nichita Ramona-Anca

2012-07-01

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

Upstream petroleum industry financial conditions and distribution of industry generated revenue

International Nuclear Information System (INIS)

Anon.

1996-01-01

A review of profitability of Canada's upstream petroleum industry and of the direct fiscal burden (all payments to governments) on the industry was presented based on a study conducted during June-September 1996. Information was collected from 200 companies that represent over 90 per cent of the total oil and gas production revenue and most of the refining and fuel sales. Part 2 of the review examined taxes and other payments to government by 58 companies. It was concluded that the Canadian oil and gas industry is a major contributor of taxes to all three levels of government. While the industry has made concerted efforts to reduce its controllable costs and increase its profitability, it is claimed that Canadian petroleum industry profit margins are extremely low. A plea was made to all levels of governments to consider the highly competitive nature of the industry, the constantly changing market forces, shifts in world politics, regulatory trends, currency values and technology that affect the industry, and the high risks inherent in exploration and development prior to establishing ever-increasing claims on the industry's dwindling profits. 22 tabs., 17 figs

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....

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...

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.

Taxation of the energy industries

International Nuclear Information System (INIS)

Armstrong, G.

1995-01-01

Taxation of the energy industries is an issue of major importance for each energy sector. This has always been the situation for the primary fossil fuel sectors but, with corporatization and privatization, is now also an issue for the electricity supply industry. This article examines the most significant forms of taxation affecting the major industry sectors, namely secondary taxation, corporate taxation and, as a consequence of the corporatization and privatization of the electricity supply industry, surrogate taxation as it affects that industry. While essentially considering secondary taxation, the paper also reviews corporate and surrogate taxes. Tax exemptions for various energy sector activities such as mining operations, exploration and rehabilitation related activities are outlined. It is considered that there is insufficient evidence of the influence of taxation and other factors on electricity pricing. 2 tabs

The Russian petroleum tax system: evolution, effects and prospects

International Nuclear Information System (INIS)

Kemp, A.G.

1996-01-01

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

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, Ptax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (Ptax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

'Green' preferences as regulatory policy instrument

International Nuclear Information System (INIS)

Brennan, Timothy J.

2006-01-01

We examine here the suggestion that if consumers in sufficient numbers are willing to pay the premium to have power generated using low-emission technologies, tax or permit policies become less necessary or stringent. While there are implementation difficulties with this proposal, our purpose is more fundamental: Can economics make sense of using preferences as a regulatory instrument? If 'green' preferences are exogenously given, to what extent can or should they be regarded as a substitute for other policies? Even with 'green' preferences, production and consumption of polluting goods continue to impose social costs not borne in the market. Moreover, if green preferences are regarded as a policy instrument, the 'no policy' baseline would require a problematic specification of counterfactual 'non-green' preferences. Viewing green preferences as a regulatory policy instrument is conceptually sensible if the benchmark for optimal emissions is based on value judgments apart from the preferences consumers happen to have. If so, optimal environmental protection would be defined by reference to ethical theory, or, even less favorably, by prescriptions from policy advocates who give their own preferences great weight while giving those of the public at large (and the costs they bear) very little consideration. (author)

TRADE-OFFS BETWEEN SEVERANCE TAX REVENUES AND COAL MINING EMPLOYMENT

OpenAIRE

Findeis, Jill L.; Shortle, James S.

1985-01-01

A severance tax can provide local jurisdictions with additional revenues to finance economic development, yet the imposition of a tax may create coal industry employment losses. This research analyzes this issue by examining the demand for Pennsylvania steam coal, providing estimates of the unconditional own-price elasticities of demand for coal in each of two demand regions. These estimates in conjunction with labor/output coefficient estimates are used to determine the extent to which coal ...

Tax havens: Features, operations and solving tax evasion problems

Directory of Open Access Journals (Sweden)

Obradović-Ćuk Jelena

2016-01-01

Full Text Available 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, synthesis and discussion, comparative, inductive and historical analysis, together with the usage of relevant national and international sources. This paper describes the basic features of tax havens, as well as specific business models applied in them. A separate chapter deals with overcoming the problem of tax evasion, which is the main adverse effect of doing business through tax havens.

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 ...

Taxing wind in Canada : property tax assessment policies and practices in Canada

International Nuclear Information System (INIS)

2005-10-01

Wind power projects are currently in development in every province and territory in Canada, and the wind industry expects to have over 10,000 MW of installed capacity by 2010. This paper provided the outcome of a study and survey on taxation policies for wind farms. Interviews were held with wind power developers from various jurisdictions. Representatives from various government authorities also completed surveys along with interviews conducted to clarify and validate information. Results of the survey showed that 6 provinces had clear property tax policies for wind farms. Key considerations included defining which aspects of the project could be assessed as real property, and which components could be considered as machinery and equipment. The survey showed a wide range of interpretations which may have implications on the assessed value of wind farms. Other concerns included the range of property taxes across regions, which may impact the financial performance of wind projects as well as influence decision related to site selection. 12 tabs., 3 figs

Governmental tax breaks to biofuels production; Incentivos governamentais na producao do biodiesel

Energy Technology Data Exchange (ETDEWEB)

Munch, Marcelo Guimaraes; Costa, Fabio Carbalho [Petroleo Brasileiro S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)

2012-07-01

Given the introduction of biodiesel as an energy source ecologically correct, it will seek to do an analysis on the taxation of biodiesel in Brazil. It should also be assessed to tax biodiesel from the viewpoint of the Principle of Neutrality and the character stimulating function of taxation. Although there is no legal incidence of the CIDE (Contribution in Economic Policy) on biodiesel, the laws relating to taxation of biodiesel refers to the IPI (Tax on Industrialized Products) and social contributions for PIS (Social Integration Program) and Cofins (Contribution to Social Security Financing), while taxes of competence of the Union. When we talk about state taxation, some states have maintained the policy of tax incentives biodiesel but we do not have a policy of tax incentives across the country. (author)

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

DEFF Research Database (Denmark)

Johannesen, Niels

2010-01-01

We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdicti...... countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...... countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...

Tax 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...

Energy tax price tag for CPI: $1.2 billion, jobs, and production

International Nuclear Information System (INIS)

Begley, R.

1993-01-01

If President Clinton's proposed energy tax had been fully in place last year, it would have cost the US chemical industry an additional $1.2 billion and 9,900 jobs, according to Chemical Manufacturers Association (CMA; Washington) estimates. It also would have driven output down 3% and prices up 5%, CMA says. Allen Lenz, CMA director/trade and economics, says the increase in production costs that would accompany the tax will not be shared by foreign competitors, cannot be neutralized with higher border taxes because of existing trade agreements, and provides another reason to move production offshore. Worse, the US chemical industry's generally impressive trade surplus declined by $2.5 billion last year, and a further drop is projected for this year. The margin of error gets thinner all the time as competition increases, Lenz says. We're not concerned only with the chemical industry, but the rest of US-based manufacturing because they taken half our output, he adds. One problem is the energy intensiveness of the chemical process industries-a CMA report says that 55% of the cost of producing ethylene glycol is energy related. And double taxation of such things as coproducts returned for credit to oil refineries could add up to $115 million/year, the report says

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.

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

Directory of Open Access Journals (Sweden)

Maja Klun

2012-09-01

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

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...

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 ...

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...

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 ...

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

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

Science.gov (United States)

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

The need for strategic tax planning among nonprofit hospitals.

Science.gov (United States)

Smith, Pamela C

2005-01-01

Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.

Challenges of green chemistry in Ukraine

Directory of Open Access Journals (Sweden)

Shevtsova Ganna Ziyvna

2017-06-01

Full Text Available The article deals with study of Ukrainian chemical enterprises’ ecologisation issues and elaboration of the economic problems to realize principles of green chemistry. Theoretical aspects of green chemistry as a modern interdisciplinary conception, which reveals peculiarities to implement sustainable development paradigm in the chemical industry, are studied. Based on the analysis of essence and effectiveness to introduce international initiatives on sustainable development at the chemical industry enterprises, it is concluded that the implemented measures are only first steps on the way to realize key principles of green chemistry.It is proved that in order to promote conceptual ideas of the green chemistry further, it is reasonable to consider economic and marketing aspects of the ecological innovations: to provide economic effectiveness of green chemical products and technologies, to form ecological culture of consumption, to motivate green demand and to prevent market asymmetry of information.

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 ...

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.

The effect of carbon tax on per capita CO{sub 2} emissions

Energy Technology Data Exchange (ETDEWEB)

Lin Boqiang, E-mail: bqlin@xmu.edu.cn [New Huadu Business School, Minjiang University, Fuzhou 350108 (China); China Center for Energy Economics Research, Xiamen University, Xiamen 361005 (China); Li Xuehui [China Center for Energy Economics Research, Xiamen University, Xiamen 361005 (China)

2011-09-15

As the most efficient market-based mitigation instrument, carbon tax is highly recommended by economists and international organizations. Countries like Denmark, Finland, Sweden, Netherlands and Norway were the first adopters of carbon tax and as such, research on the impacts and problems of carbon tax implementation in these countries will provide great practical significance as well as caution for countries that are to levy the tax. Different from the existing studies that adopt the model simulation approaches, in this article, we comprehensively estimate the real mitigation effects of the five north European countries by employing the method of difference-in-difference (DID). The results indicate that carbon tax in Finland imposes a significant and negative impact on the growth of its per capita CO{sub 2} emissions. Meanwhile, the effects of carbon tax in Denmark, Sweden and Netherlands are negative but not significant. The mitigation effects of carbon tax are weakened due to the tax exemption policies on certain energy intensive industries in these countries. Notwithstanding, in Norway, as the rapid growth of energy products drives a substantial increase of CO{sub 2} emissions in oil drilling and natural gas exploitation sectors, carbon tax actually has not realized its mitigation effects. - Highlights: > DID method is employed to test the real mitigation effect of carbon tax. > Carbon tax in Finland imposes a significant and negative impact. > The effects of carbon tax in other four countries are limited. > Tax exemption or tax relief is the main reason of limited effects. > High tax rates and recycling the revenue contribute to emission reduction.

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...

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,...

Fiscal greening and energy. Part 2. Economic effects of increase and broadening of the Regulating Energy Levy (REB)

International Nuclear Information System (INIS)

Lijesen, M.; Mulder, M.; Vromans, M.

2001-07-01

For the benefit of the discussion on greening the Dutch tax system, The Netherlands Bureau for Economic Policy Analysis (CPB) has made an analysis of the economic and environmental effects of raising the energy tax in the Netherlands, the so called Regulating Energy Tax.This energy tax is introduced in 1996 and has been raised in the following years in order to encourage energy efficiency improvement and the production of renewable energy. Since the introduction and the raising of this energy tax is coupled with a reduction of the tax tariffs on labour and capital, the tax basis is shifted towards environment polluting factors.This tax shift is called 'greening the tax system'. Five variants for raising the energy tax are analysed. In two of these variants the existing tariffs are raised by maintaining the existing exemption for energy use above a certain level. In the other two variants this level is raised, meaning that a larger part of the total energy use is taxed.In addition to these 4 variants, CPB has formulated a variant in which taxes have to be paid for all energy use without any exemption. In the long run uniform marginal tariffs for all energy users is the most efficient variant. Measures to reduce emissions will then be taken by the firms and households where the marginal reduction costs are relatively low. In the medium run the environmental and macroeconomic effects are almost the same in all variants. Raising the energy tax will result in a reduction of the emissions of CO2 in 2020 by 2,5 -8,5 Mton. The explanation for this range is the existence of large uncertainties concerning the development of costs and non-financial bottlenecks in the field of renewable energy production. The macro-economic costs of all variants in 2020 will be less then 0,1% GDP. The differences in environmental and macro-economic effects in the medium run are too small and the uncertainties about these effects are too large to rank these variants according their cost

Determinants of Green Innovation: The Impact of Internal and External Knowledge

OpenAIRE

Stucki, Tobias; Wörter, Martin

2012-01-01

Based on a comprehensive data set comprising 13 countries, 22 industries and a period of 30 years we investigate the impact of internal and external knowledge pools of both green and 'other than green' technologies on green patent activities. It turned out that the internal green knowledge stock is positively related to green patent activities with a considerably large marginal value. The country's green knowledge stock and the green knowledge stock of the same industry in other countries are...

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.

Going Green: The Business Case for Greening your Energy Company

Energy Technology Data Exchange (ETDEWEB)

Lavery, Greg

2007-07-01

We are all familiar with the challenges facing the energy industry: supply security, climate change, emerging cleaner technologies, retail competition, staffing, and the quest for growth. This paper demonstrates how a proactive environmentally considered ('green') corporate approach addresses these issues and unlocks four tangible areas of value addition for energy companies. Based on over a decade of experience by the author in this emerging field, this paper provides some golden rules for companies considering the green approach and showcases an Australian market leading energy company who is unlocking green value. (auth)

“Investments and public finance in a green, low carbon, economy”

International Nuclear Information System (INIS)

Carraro, Carlo; Favero, Alice; Massetti, Emanuele

2012-01-01

The paper evaluates the impacts on investments and public finance of a transition to a green, low carbon, economy induced by carbon taxation. Four global tax scenarios are examined using the integrated assessment model WITCH. Taxes are levied on all greenhouse gases (GHGs) and lead to global GHG concentrations equal to 680, 560, 500 and 460 ppm CO 2 -eq in 2100. Investments in the power sector increase with respect to the Reference scenario only with the two highest taxes. Investments in energy-related R and D increase in all tax scenarios, but they are a small fraction of GDP. Investments in oil upstream decline in all scenarios. As a result, total investments decline with respect to the Reference scenario. Carbon tax revenues are high in absolute terms and as share of GDP. With high carbon taxes, tax revenues follow a “carbon Laffer” curve. The model assumes that tax revenues are flawlessly recycled lump-sum into the economy. In all scenarios, the power sector becomes a net recipient of subsidies to support the absorption of GHGs. In some regions, with high carbon taxes, subsidies to GHG removal are higher than tax revenues at the end of the century. - Highlights: ► Costs, investments and tax revenues induced by carbon taxes are only loosely related. ► Investments in power generation increase only with stabilization targets below 550 ppm CO 2 -eq. ► The carbon taxes induce an overall contraction of investments. ► Tax revenues can be as high as 20% of GDP and follow a “carbon” Laffer curve. ► Subsidies for absorption of GHG may be higher than carbon taxes at the end of the century.

Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?