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Dodd, Rebecca, Joseph Alvin Santos, Monique Tan, Norm R. C. Campbell, Cliona Ni Mhurchu, Laura Cobb, Michael F. Jacobson et al. "Effectiveness and Feasibility of Taxing Salt and Foods High in Sodium: A Systematic Review of the Evidence". Advances in Nutrition 11, n. 6 (20 giugno 2020): 1616–30. http://dx.doi.org/10.1093/advances/nmaa067.
Testo completoAbstract (sommario):
ABSTRACT Diets high in salt are a leading risk for death and disability globally. Taxing unhealthy food is an effective means of influencing what people eat and improving population health. Although there is a growing body of evidence on taxing products high in sugar, and unhealthy foods more broadly, there is limited knowledge or experience of using fiscal measures to reduce salt consumption. We searched peer-reviewed databases [MEDLINE, Embase, Cochrane Central Register of Controlled Trials (CENTRAL), and the Cochrane Database of Systematic Reviews] and gray literature for studies published between January 2000 and October 2019. Studies were included if they provided information on the impact on salt consumption of: taxes on salt; taxes on foods high in salt, and taxes on unhealthy foods defined to include foods high in salt. Studies were excluded if their definition of unhealthy foods did not specify high salt or sodium. We found 18 relevant studies, including 15 studies reporting the effects of salt taxes through modeling (8), real-world evaluation (4), experimental design (2), or review of cost-effectiveness (1); 6 studies providing information relevant to country implementation of salt taxes; and 2 studies reporting stakeholder perceptions toward salt taxation. Although there is some evidence on the potential effectiveness and cost-effectiveness of salt taxation, especially from modeling studies, uptake of salt taxation is limited in practice. Some modeling studies suggested that food taxes can have unintended outcomes such as reduced consumption of healthy foods, or increased consumption of unhealthy, untaxed substitutes. In contrast, modeling studies that combined taxes for unhealthy foods with subsidies found that the benefits were increased. Modeling suggests that taxing all foods based on their salt content is likely to have more impact than taxing specific products high in salt given that salt is pervasive in the food chain. However, the limited experience we found suggests that policy-makers favor taxing specific products.
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LEGRAS, SOPHIE. "Managing correlated stock externalities: water taxes with a pinch of salt". Environment and Development Economics 15, n. 3 (26 febbraio 2010): 275–92. http://dx.doi.org/10.1017/s1355770x10000021.
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ABSTRACTThis paper addresses the design of corrective taxation schemes to manage multiple, interacting stocks. In the setting of irrigation-induced salinity, a collective groundwater stock aliments a set of individual rootzone salt stocks. It is shown that the policy maker does not need to base the tax rule on the individual salt stocks. Indeed, taxes based on the level of input and on the collective stock induce the agents to achieve the socially optimal irrigation path. An even simpler instrument is sufficient if the policy-maker's goal is to reach optimality at the steady state only.
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Rogić Lugarić, Tereza. "More, brodovi i – porezi". Zbornik Pravnog fakulteta u Zagrebu 72, n. 1-2 (1 giugno 2022): 591–617. http://dx.doi.org/10.3935/zpfz.72.12.17.
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From the taxation point of view, the maritime sector could almost be described as quirky – there are examples of the earliest forms of taxes and other public contributions as well as almost all types of taxation, unlike in any other sector. Moreover, some of the most unusual and controversial taxes throughout history were levied in and related to the maritime world. In that context, port taxes, salt taxes, specific ship taxes and carbon taxes in the framework of decarbonization are analyzed. Despite the common perception of the maritime sector as a sector enjoying favorable tax treatment, taxes and other budgetary instruments had an extremely important influence on its development and functioning.
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Wu, Yonghong. "Tax Exporting through Federal Deductibility of State and Local Taxes: A Cross-state Analysis". Public Finance & Management 22, n. 2 (15 dicembre 2023): 146–62. http://dx.doi.org/10.37808/pfm.22.2.2.
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Federal deductibility of certain state and local taxes (SALT) creates an opportunity for state and local governments to export their deductible taxes. Using the Internal Revenue Service’s Statistics of Income data, this research estimates the extent to which a state can export its tax burden. The research furthermore shows that a state with higher levels of deductible taxes exports more of its tax burden, and relevant state tax structure features and federal tax reforms influence the exportability of state and local taxes. The empirical evidence reveals that tax exporting through federal deductibility creates a moral hazard because it incentivizes states and localities to increase their broad-based taxes in the belief that a part of the tax burden will be borne by other jurisdictions. The findings shed light on the ongoing debate on federal policies constraining the deductibility of certain state and local taxes.
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Altig, David, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry e Victor Ye. "Did the 2017 Tax Reform Discriminate against Blue-State Voters?" National Tax Journal 73, n. 4 (1 dicembre 2020): 1087–108. http://dx.doi.org/10.17310/ntj.2020.4.08.
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The Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales taxes) deductibility to $10,000. We estimate the TCJA’s differential effect on red- and blue-state taxpayers and the SALT limitation’s contribution to this differential. We find an average increase in remaining lifetime spending of 1.6 percent in red states versus 1.3 percent in blue states. Among the richest 10 percent of households, red states enjoyed a 2 percent increase compared to 1.2 percent in blue states, with the gap driven almost entirely by the SALT deduction limitation.
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Schorling, Elisabeth, Dea Niebuhr e Anja Kroke. "Cost-effectiveness of salt reduction to prevent hypertension and CVD: a systematic review". Public Health Nutrition 20, n. 11 (10 maggio 2017): 1993–2003. http://dx.doi.org/10.1017/s1368980017000593.
Testo completoAbstract (sommario):
AbstractObjectiveTo analyse and compare the cost-effectiveness of different interventions to reduce salt consumption.DesignA systematic review of published cost-effectiveness analyses (CEA) and cost-utility analyses (CUA) was undertaken in the databases EMBASE, MEDLINE (PubMed), Cochrane and others until July 2016. Study selection was limited to CEA and CUA conducted in member countries of the Organisation for Economic Co-operation and Development (OECD) in English, German or French, without time limit. Outcomes measures were life years gained (LYG), disability-adjusted life years (DALY) and quality-adjusted life years (QALY). Relevant aspects in modelling were analysed and compared. Quality assessments were conducted using the Drummond and Jefferson/British Medical Journalchecklist.SettingOECD member countries.SubjectsMainly adults.ResultsFourteen CEA and CUA were included in the review which analysed different strategies: salt reduction or substitution in processed foods, taxes, labelling, awareness campaigns and targeted dietary advice. Fifty-nine out of sixty-two scenarios were cost-saving. The incremental cost-effectiveness ratio in international dollars (Intl.$; 2015) was particularly low for taxes, a salt reduction by food manufacturers and labelling (<−3072 Intl.$/QALY, −6187 Intl.$/LYG and <584 Intl.$/DALY over the time horizon compared with the status quo or no intervention). Targeted dietary advice was rather not cost-effective (24 600 Intl.$/QALY and >303 900 Intl.$/DALY). However, only six studies analysed cost-effectiveness from a societal perspective and quality assessments showed flaws in conducting and a lack of transparency in reporting.ConclusionsA population-wide salt reduction could be cost-effective in prevention of hypertension and CVD in OECD member countries. However, comparability between study results is limited due to differences in modelling, applied perspectives and considered data.
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Pineda, Elisa, Mathilde Gressier, Danying Li, Todd Brown, Sarah Mounsey, Jack Olney e Franco Sassi. "Review: Effectiveness and policy implications of health taxes on foods high in fat, salt, and sugar". Food Policy 123 (febbraio 2024): 102599. http://dx.doi.org/10.1016/j.foodpol.2024.102599.
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Younes, Samer. "The influence of food tax on island places". Nutrition and Food Processing 7, n. 5 (30 maggio 2024): 01–08. http://dx.doi.org/10.31579/2637-8914/205.
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Noncommunicable diseases (NCDs) are the primary cause of premature mortality in Pacific Island Countries and Territories (PICTs), as well as in numerous other jurisdictions worldwide. The Pacific region has declared an NCD crisis and has recommended the implementation of food taxation policies to address the dietary risk factors associated with these diseases. However, the progress in this regard remains uncertain.The review focused on food taxation policies, including excise taxes and tariffs, that were implemented between 2000 and 2020 in 22 PICTs. The key characteristics of these policies were examined. The search for relevant information was conducted using databases, government legal repositories, and broad-based search engines. The identified documents for screening included legislation, reports, academic literature, news articles, and grey literature. Additionally, key informants from each PICT were contacted to gather further data and validate the findings. The results were analyzed through narrative synthesis. Out of the 22 PICTs included in the study, 14 had implemented food taxation policies, and 5 had introduced excise taxes. Processed foods, sugar, and salt were the primary targets of these excise taxes. A total of 84 changes in food taxation policies were identified across all food groups. Among these changes, a total of 279 taxes were identified based on food groups, with 85% being tariffs and 15% being excise taxes. The individual tax rates varied significantly. The most common tax design was ad valorem, followed by volumetric.
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Abeshu, Gemechu Adimassu. "The Rise of New Forms of Power in Africa: The Emergence of Big Men in the Afar Region of Ethiopia". Modern Africa: Politics, History and Society 7, n. 2 (15 dicembre 2019): 5. http://dx.doi.org/10.26806/modafr.v7i2.262.
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This article chronicles the emergence of a new form of power in the Afar Region of Ethiopia. The Afar people are predominantly Muslim pastoralists who live in a territory referred to as the Afar-Triangle (located in Ethiopia, Djibouti and Eritrea). Fieldwork for this study was conducted on Dobi in the Afar Region of Ethiopia, the second largest salt mining site in Ethiopia. In 2004, Dobi fell under the control of an individual by the name of As Mohammed Humed Yayyo. This article focuses on this specific Big Man. Since his emergence, this Big Man became the sole power figure who grants access to mine salt on Dobi and who collects taxes. The nature of the relation between the Big Man and the Ethiopian State has been fluid and is characterised by collaboration and conflict.
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Jaacks, Lindsay M. "Taxes on saturated fat, salt, and sugar improve the healthiness of grocery purchases, but changes are frustratingly small". Lancet Public Health 4, n. 8 (agosto 2019): e363-e364. http://dx.doi.org/10.1016/s2468-2667(19)30110-0.
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Lüngen, Markus, Anna Marie Passon e Stephanie Stock. "Incentivizing Patients to Live Healthy Lives". International Journal of Public and Private Healthcare Management and Economics 2, n. 1 (gennaio 2012): 1–6. http://dx.doi.org/10.4018/ijpphme.2012010101.
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Most people know what comprises a healthy lifestyle, but few actually exercise, follow a healthy diet with low salt, fat, sugar, and avoid smoking and alcohol intake. It could be argued that society should incentivize prevention programs which lead to a healthy lifestyle instead of paying afterwards for the costly treatment of diabetes, cardiovascular diseases, and other preventable chronic diseases. The German experience shows that these programs might even work – however, they might work best for already healthy people. It’s still not clear, how prevention programs should be designed to initiate lasting behavior change in groups, which are deprived. It should be questioned whether it’s more cost-effective to simply raise taxes on unhealthy diet or pleasures.
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Iswahyudi. "Agricultural Activities and the Madura Salt Industry in the Late 19th Century to the 1930s". Britain International of Humanities and Social Sciences (BIoHS) Journal 5, n. 3 (31 ottobre 2023): 179–92. http://dx.doi.org/10.33258/biohs.v5i3.979.
Testo completoAbstract (sommario):
The colonial government's strong reason for continuing to pay special attention and evaluation to Madura was due to economic factors, namely the potential for large people's salt production and the potential for people's agriculture. The agrarian life for the Madurese has become a general trend, as is widely adopted in the economic system of the Indonesian people. This is evidenced by the fact that since the 17th century, Madura as a conquered area of the Mataram king Sultan Agung had the obligation to submit taxes every year in the form of one real, 10 pikul of rice and several pikul of fruit. This was corroborated by De Jonge who stated that until the next century the Madurese who still made a living as farmers included the majority of the population, namely around 70% - 80% of the total population, while the rest made a living as fishermen, even though this work actually required requirements. capital intensive. There is also the habit of the population to migrate out of the region, especially to plantation areas in Java as a workforce whose existence is clearly needed by plantation companies.
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Diomidova, M. I. "Play cards, salt, tobacco: trade restrictions of German Zollverein in 1833". Tambov University Review. Series: Humanities 29, n. 3 (28 giugno 2024): 847–56. http://dx.doi.org/10.20310/1810-0201-2024-29-3-847-856.
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Importance. The main objective of the study is to find the special regulations regarding some trade goods. The research is focused on the comprehensive study of restrictions of German Zollverein’s treaty, which had affected the local and foreign trade. The analysis has formed the complex of reasons which led to the special arrangements towards the important goods. The study of particular aspects of customs reforms shows the new perspectives in the research of this topic and fulfills the image of trade connections on German territories in 1820–30s.Materials and Methods. The main document for the research is “The treaty of customs unification” from March 22, 1833. There are also plenty of commercial press articles of that period studied, which overviewed the trade and customs changes and reforms. The analytics and synthesis methods give the possibility to have a full overview of the mentioned sources and to restore the main tendencies in trade restrictions of this epoch.Results and Discussion. The detailed analysis highlights the most important trade goods on the German area, which were the subjects of interests for many German governments. There were the monopoly goods or the sources of big custom duties, which filled the German treasuries for decades. The threat of losing this income due to established German Zollverein, which customs taxes were supposed to be summarized and parted, led to the compromise solution in regards to some goods. The play cards, salt, tobacco and alcohol production were supposed to stay under cautious control, the trade of them was specially mentioned on the extra conditions.Conclusion. Trade restrictions seemed to be the compromise arrangement in the customs treaty, which aimed to keep the state income safe. They were also based on law differences regarding mentioned goods and supposed to protect German industry from foreign competition.
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Ide, Nicole, Adefunke Ajenikoko, Lindsay Steele, Jennifer Cohn, Christine J. Curtis, Thomas R. Frieden e Laura K. Cobb. "Priority Actions to Advance Population Sodium Reduction". Nutrients 12, n. 9 (22 agosto 2020): 2543. http://dx.doi.org/10.3390/nu12092543.
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High sodium intake is estimated to cause approximately 3 million deaths per year worldwide. The estimated average sodium intake of 3.95 g/day far exceeds the recommended intake. Population sodium reduction should be a global priority, while simultaneously ensuring universal salt iodization. This article identifies high priority strategies that address major sources of sodium: added to packaged food, added to food consumed outside the home, and added in the home. To be included, strategies needed to be scalable and sustainable, have large benefit, and applicable to one of four measures of effectiveness: (1) Rigorously evaluated with demonstrated success in reducing sodium; (2) suggestive evidence from lower quality evaluations or modeling; (3) rigorous evaluations of similar interventions not specifically for sodium reduction; or (4) an innovative approach for sources of sodium that are not sufficiently addressed by an existing strategy. We identified seven priority interventions. Four target packaged food: front-of-pack labeling, packaged food reformulation targets, regulating food marketing to children, and taxes on high sodium foods. One targets food consumed outside the home: food procurement policies for public institutions. Two target sodium added at home: mass media campaigns and population uptake of low-sodium salt. In conclusion, governments have many tools to save lives by reducing population sodium intake.
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Schneer, Matthew. "The Markovo Republic: A Peasant Community during Russia’s First Revolution, 1905-1906". Slavic Review 53, n. 1 (1994): 104–19. http://dx.doi.org/10.2307/2500327.
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On 31 October 1905, at the height of Russia’s first revolution, the peasant assembly (skhod) of Markovo, a village in the northwestern corner of Moscow province, issued a resolution (prigovor) marking the birth of the “Markovo Republic” and the election of P.A. Burshin, the village elder (starosta), as its first president. This manifesto announced that henceforth the peasants would refuse to obey the established authorities, pay taxes or rents, or provide any conscripts for the draft. Eight months later, when provincial Governor Dzhunkovskii arrived in Markovo on an inspection tour of the rebellious countryside, local peasants, hoping to plead their case, greeted him with the traditional welcome of bread and salt. Dzhunkovskii rebuffed both the welcome and the pleas. Instead, he rode off to a prominent local landlord’s estate and agreed to send in troops to forcibly replace the communal leaders and end on-going rent strikes. Two weeks later cossacks arrested the elders and effectively dissolved the Markovo Republic.
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Temple, Norman J. "A Comparison of Strategies to Improve Population Diets: Government Policy versus Education and Advice". Journal of Nutrition and Metabolism 2020 (4 giugno 2020): 1–6. http://dx.doi.org/10.1155/2020/5932516.
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Different strategies have been utilized in order to improve the healthiness of the population diet. Many interventions employ education, advice, and encouragement (EAE). Those interventions have been carried out in diverse settings and may achieve modest success; the estimated risk of cardiovascular disease is lowered by about 5–15%. An alternative strategy is action policies carried out by the governments. The removal of trans-fatty acids from food is a model for a successful action policy. Other action policies include requiring a substantial reduction in the amount of salt added to processed foods and ordering schools to cease supplying unhealthy food to students. Taxes and subsidies can be used to increase the price of unhealthy foods, such as sugar-rich foods, and reduce the price of healthy foods, such as fruit and vegetables. It is very probable that action policies are more effective than those based on EAE. They are also much more cost-effective.
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Colchero, M. Arantxa, Guillermo Paraje e Barry M. Popkin. "The impacts on food purchases and tax revenues of a tax based on Chile’s nutrient profiling model". PLOS ONE 16, n. 12 (2 dicembre 2021): e0260693. http://dx.doi.org/10.1371/journal.pone.0260693.
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Background In June 2016, Chile implemented the Law of Food Labelling and Advertising, which included a mandatory front-of-pack warning labels on food and beverages high in added sugar, saturated fat, sodium or energy density, restrictions on child-directed marketing and on the promotion and sales of these products in schools. The regulation does not include taxes although Chile had implemented a tiered tax on SSBs two years before this law was implemented. Therefore, the objective of the study was to simulate the impact of taxing food and beverages based on the cutoff’s points for warning labels on purchases and revenues. Methods We derived price elasticities using the linear approximation of the almost ideal demand system for six groups of labeled food and beverages (with a warning label based on the regulation) and unlabeled (with no warning label): 1) unlabeled beverages, 2) labeled beverages, 3) unlabeled cereal based products, 4) labeled cereal based products, 5) labeled meat and fish and 6) labeled sweet snacks and desserts. The study used data on household food beverage purchases from the Kantar WorldPanel Chile and Euromonitor sales to adjust the Kantar elasticity results to the national average. We estimated revenues under three tax scenarios for all labeled food and beverages: 10%, 20%, 30% of the final price excluding taxes. Results Except for labeled fish and meat, all food and beverage groups were price elastic. After accounting for a reduction in consumption after the taxes, economic and population growth, revenues for all groups could reach between 457 million USD to 1.3 billion USD. These results based on the much larger tax base of these labeled “high in added sugar, salt or saturated fat or energy density” foods and beverages is much larger. Conclusion This fiscal package could be implemented in countries with warning labels to enhance health and welfare. The Chilean warning label front-of-the-package system provides an important guide for countries considering policies to reduce diet-related non communicable diseases, including obesity. The fiscal policy impact alone, as shown here for Chile, will be highly impactful in reducing ultra-processed food intake and generating revenues.
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Шевченко, Андрій. "Економічне становище Буджака татарсько-османської доби (XV–початок XIX ст.)". Studia Orientalne 23, n. 3 (2022): 77–96. http://dx.doi.org/10.15804/so2022306.
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The article examines the main stages of the formation of the economic system of Budjak during the of its intensive settlement by Tatars and Ottomans. The main prerequisites for the formation of the economic system in the 15th–early 19th centuries are the arrival of the Tatar tribes in the region and the appearance here of Italian, Moldavian, Bulgarian trading posts, which already in the 15th century created competition for the Ottoman Empire, which led to the capture of Budjak by the Turks, who established their model of the economic system. Populating the region with Nogays and at the same time reforming trade, land, tax law, the Turks turned Budjak into a supplier of household products, wine, salt, and slaves. The main ports were Akkerman, Kiliya, Timarovo, Izmail. Economic changes also affected the Tatars, who gradually abandoned their nomadic lifestyle and became the main suppliers of food, livestock, salt to Moldova, Crimea, Turkey later, in the province of the Russian Empire. The trade and tax policies of the Crimea and the Ottoman Empire were of great importance. Despite the large number of taxes, they were not heavy and, in general, did not exceed 10% of the income of local residents. The right to trade was given to all comers, Christians and Muslims. In the 18th century, Kyrym Giray Khan developed a project for the creation of 2 commercial ports, which were supposed to supply grain to Istanbul and create competition for the ports of Turkey on the Danube. The publication reveals the role of the main ethnic groups in the economic specialization of the region. Moldovans were engaged in agriculture and wine production, Tatars – in animal husbandry, agriculture, salt mining, Turks, Ukrainians – in trade. Economic growth has strengthened the role of the Budjak ports in international trade, which has led to the interest of European states in expanding economic contacts with the region
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Krishnamoorthy, Yuvaraj, Karthika Ganesh e Manikandanesan Sakthivel. "Fat taxation in India: A critical appraisal of need, public health impact, and challenges in nationwide implementation". Health Promotion Perspectives 10, n. 1 (28 gennaio 2020): 8–12. http://dx.doi.org/10.15171/hpp.2020.04.
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National Nutritional Monitoring Bureau survey (2017) has found that more than half of the adults in India were overweight and obese. To halt this rising epidemic, development of various policy measures has been suggested in National action plan for prevention and control of noncommunicable diseases. One such measure is the introduction of fat tax which is a surcharge or tax placed on food and beverages containing high amounts of fat. Government of India has made various direct budgetary initiatives for boosting the sectors related to the production of items rich in fat, sugars and salt without realizing the potential public health consequences. Hence, increasing the taxes for unhealthy junk foods should encourage the people to take healthier food options which in turn lead to positive impact on health. However, fat taxationfaced several challenges during implementation in countries like Denmark, Hungary, France and United States. Major challenges were the taxation debate, setting tax limit and encroaching into the autonomy rights of people. Evidences have shown that taxation alone cannot bring down the burden of non-communicable diseases but should be combined with measures like subsidies and access to healthy food items, public health education campaigns and programmes.
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Beebeejaun, Ambareen. "A Critical Analysis of Fiscal Measures on Unhealthy Foods in Mauritius". African Journal of Legal Studies 12, n. 2 (19 dicembre 2019): 163–82. http://dx.doi.org/10.1163/17087384-12340048.
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Abstract The level of obesity across the globe is on the rise and this is evidenced by the recent World Health Organisation’s (WHO) estimate of an increase in the worldwide prevalence of obesity which has nearly tripled between 1975 and 2018. Mauritius has a high rate of obesity which is evidenced by the Non-Communicable Diseases (NCD) report of 2016 indicating that around 54.2% of the participants are obese. One amongst the main causes of obesity is a high level of sugar consumption. In this regard, a number of policies are being undertaken by the Mauritius government one amongst which is the imposition of an excise duty on sugar. Furthermore, the study will also focus on consumption of some products that are considered to be unhealthy. For instance, while the WHO recommends a level of sodium chloride intake of less than 5 grams (1 tablespoon) per day to reduce blood pressure and cardio-vascular diseases, a study conducted by the Ministry of Health and Quality of Life (MOHQL) in 2012 revealed that the standardized mean salt intake was around 7.9 grams daily, which is far beyond the WHO’s recommendations. The level of fat consumption is another factor that affects obesity. While the recommended level of fat is between 44 grams to 77 grams for an intake of 2,000 calories per day, a study conducted by Bundhun et al. in 2018 on the target population of 344 children showed that the majority of children consumes more than the recommended fat intake. In light of the above, the aim of this study is four-fold, mainly to: (a) analyse the effectiveness of the three cents of excise duty per gram of sugar on the Mauritius population consumption patterns; (b) assess the likely impact of a food tax in Mauritius imposed on fatty or salty foods that are considered unhealthy; (c) analyse the laws relating to unhealthy food taxes in Hungary; and (d) suggest possible recommendations which may be of use to stakeholders in Mauritius to combat obesity problem. The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to the laws in Mauritius and Hungary. Books and reports will be also examined. A qualitative analysis is carried out in terms of questionnaire to find out the perceptions of the Mauritius population on food taxes. The paper aims at responding to the research objectives set out above. In particular, it is suggested that the rate of excise duty on sugar needs to be increased and that the Mauritius government should also consider the imposition of excise duty on the level of salt and fat contained in foods.
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Schneider, Stephen H. "Geoengineering: could we or should we make it work?" Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences 366, n. 1882 (29 agosto 2008): 3843–62. http://dx.doi.org/10.1098/rsta.2008.0145.
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Schemes to modify large-scale environment systems or control climate have been proposed for over 50 years to (i) increase temperatures in high latitudes, (ii) increase precipitation, (iii) decrease sea ice, (iv) create irrigation opportunities, or (v) offset potential global warming by injecting iron in the oceans or sea-salt aerosol in the marine boundary layer or spreading dust in the stratosphere to reflect away an amount of solar energy equivalent to the amount of heat trapped by increased greenhouse gases from human activities. These and other proposed geoengineering schemes are briefly reviewed. Recent schemes to intentionally modify climate have been proposed as either cheaper methods to counteract inadvertent climatic modifications than conventional mitigation techniques such as carbon taxes or pollutant emissions regulations or as a counter to rising emissions as governments delay policy action. Whereas proponents argue cost-effectiveness or the need to be prepared if mitigation and adaptation policies are not strong enough or enacted quickly enough to avoid the worst widespread impacts, critics point to the uncertainty that (i) any geoengineering scheme would work as planned or (ii) that the many centuries of international political stability and cooperation needed for the continuous maintenance of such schemes to offset century-long inadvertent effects is socially feasible. Moreover, the potential exists for transboundary conflicts should negative climatic events occur during geoengineering activities.
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Al-Jawaldeh, Ayoub, Asmus Hammerich, Radhouene Doggui, Kaia Engesveen, Krista Lang e Karen McColl. "Implementation of WHO Recommended Policies and Interventions on Healthy Diet in the Countries of the Eastern Mediterranean Region: From Policy to Action". Nutrients 12, n. 12 (30 novembre 2020): 3700. http://dx.doi.org/10.3390/nu12123700.
Testo completoAbstract (sommario):
Non-communicable diseases (NCDs) are responsible for almost two-thirds of the deaths in the 22 countries and territories of the WHO Eastern Mediterranean Region and unhealthy diets are a major contributor. Prevalence of overweight and obesity has increased among adults, adolescents and older children in recent decades. Among countries with the highest prevalence there are signs that the increase is slowing down or even that prevalence is declining. There has been no increase in the prevalence rate in younger children, although the absolute number of children under five years affected by overweight has increased. This review summarizes prevalence data and examines current implementation of regulatory, fiscal and voluntary measures to promote healthy diet across the Region. The last decade has seen a step up in such action. Ten of the Region’s countries have policies relating to trans-fatty acids and they are increasingly implementing specific regulatory measures. Thirteen countries had fully or partially implemented national salt reduction policies by 2019. Only four countries had adopted policies relating to aspects of marketing food to children by 2019, and concrete action in this area is still lacking. Eight countries have introduced taxes—sometimes at a rate of 50%—on carbonated or sugar-sweetened beverages. In order to meet the agreed global and regional goals relating to nutrition and diet-related NCDs, countries will need to build on this progress and scale up action across the Region while intensifying efforts in areas where concrete action is lacking.
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Makarova, Natalya Vladimirovna. "The role of tax policy in encouraging a healthy lifestyle of the population". Налоги и налогообложение, n. 3 (marzo 2021): 73–85. http://dx.doi.org/10.7256/2454-065x.2021.3.35421.
Testo completoAbstract (sommario):
The relevance of this research is defined by the ongoing worldwide negative trends related to the spread of infectious diseases, which require the development and adoption of complex preventive measures, including tax policy. The subject of this research of the use of tax instruments within the framework of the policy of encouraging a healthy lifestyle of the population. The author explores the methods of indirect taxation of “harmful” food products, summarizes foreign and historical experience in implementation of disincentive tax measures: imposition of tax on high sugar carbonated beverages, the so-called “fat” tax and the salt tax. The author outlines the possible alternative scenarios of using indirect taxation for promoting healthy eating habits. Practical interest of the conducted research consist in recommendations on the use of the incentive mechanism for the value-added tax. Attention is given to the fact that along with the instruments of indirect taxation, the effective measure of healthy lifestyle policy may become the introduction of direct tax incentives aimed at enhancing physical activity of the population. The author determines the contradictions between the labor and tax legislation on the issues of accounting of business expenses allocated for the sport activity of the working citizens. The conclusion is made on feasibility of the broader use of tax incentives, as well as on the need for amending the legislation of the Russian Federation on taxes and fees.
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Holden, Constance. "Dulbecco Takes Salk Job". Science 248, n. 4954 (27 aprile 1990): 447. http://dx.doi.org/10.1126/science.248.4954.447.a.
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Weber, Karl T. "Heart-hitting tales of salt and destruction". Journal of Laboratory and Clinical Medicine 136, n. 1 (luglio 2000): 7–13. http://dx.doi.org/10.1067/mlc.2000.107301.
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Clark, David E. "Environmental Stability of Materials—Issues and Opportunities". MRS Bulletin 18, n. 9 (settembre 1993): 25–31. http://dx.doi.org/10.1557/s0883769400037994.
Testo completoAbstract (sommario):
Professor David Kingery, author of the classic text, Introduction to Ceramics, said it well: “Corrosion, like death and taxes in our existence, is inevitable for all materials.” Metals, ceramics, and polymers all undergo change when exposed to the environment. Metals can exhibit electrochemical corrosion, while ceramics and plastics experience primarily chemical corrosion. Although “corrosion” often is used to describe the environmental stability (or instability) of metals, a host of other definitions have been used to characterize the changes that occur in ceramics and polymers.Definitions can become an issue when scientists from various disciplines work together to solve a problem of national/international importance. One such example involves the description of the surface changes that occur when nuclear waste forms are exposed to an aqueous environment (as might occur in a geological repository). The observed surface changes have been referred to as corrosion, leaching, weathering, degradation, and alteration, to name a few. In early symposia on nuclear waste management, sponsored by the Materials Research Society and the American Ceramic Society, definitions and technical issues were discussed extensively by materials scientists, chemists, physicists, geologists, nuclear engineers, and other professionals. Because of this interdisciplinary interaction, significant advances were made (in spite of disagreements over terminology) in understanding the aqueous alteration of these materials. Much of this knowledge will be useful in other applications where environmental stability is important.Although aqueous alteration is an important concept in materials corrosion, the topic of environmental stability is much broader. Other important subtopics are erosion, thermal stability, oxidation and radiation damage, and molten metal, glass, and salt corrosion. Finally, environmental instability need not always be bad. Indeed, there are numerous processes and products that work only because of the material's instability in specific environments.
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Varigin, Alexander. "Features of development of the zoobenthos in Shagany and Burnas Lagoons (Northern Black Sea)". Biolohichni systemy 11, n. 1 (20 giugno 2019): 46–52. http://dx.doi.org/10.31861/biosystems2019.01.046.
Testo completoAbstract (sommario):
The qualitative composition and features of the quantitative development of zoobenthos of the salt Shagany and Burnas lagoons in the summer season of 2018 were determined. For comparison, the zoobenthos of the freshwater Maly Sasyk lagoon, connected by a channel to the Shagany lagoon, was studied. These reservoirs belong to the Tuzlovskaya group of lagoons, located in the Northern Black Sea region in the middle part of the Danube-Dniester interfluve. The depth in the sampling areas was 0,3–0,5m. It was noted that the water temperature in these reservoirs during the study period was about 30°C. Salinity in the Shagany and Burnas lagoons ranged from 24,55 to 32,56‰, and in the Maly Sasyk lagoon – from 4,79 to 7,06‰. As a part of the benthic community of lagoons, 21 species of invertebrates belonging to 9 taxes were found. The species composition of the zoobenthos of Shagany and Burnas lagoons did not differ much in view of the fact that these reservoirs are interconnected by wide straits passing through the Alibey lagoon. The largest number of species found belonged to Polychaeta worms, Amphipoda and Bivalve. One hundred percent occurrence was characteristic of eight invertebrate species. These species under conditions of shallow lagoons reached the greatest quantitative development. It was shown that a small species diversity of the bottom community of these lagoons was accompanied by high abundance and biomass of several invertebrate species. The mass invertebrate species was gastropod mollusks Hydrobia acuta, the abundance of which ranged from 1450 to 3675 ind.m-2. Most of the species found belonged to eurybiotic invertebrates, able to survive in a wide range of fluctuations of abiotic environmental factors. The nature of bottom sediments influenced not only quantitative development parameters, but also the size structure of bivalve mollusk populations living in the Shagany and Burnas lagoons.
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Chee, Paula P. "In Vitro Culture of Zygotic Embryos of Taxus Species". HortScience 29, n. 6 (giugno 1994): 695–97. http://dx.doi.org/10.21273/hortsci.29.6.695.
Testo completoAbstract (sommario):
An embryo culture method overcomes the lengthy dormancy requirement of Taxus L. spp. (yew) seeds. When zygotic embryos excised from mature T. brevifolia L. seeds were cultured in darkness for 4 weeks on one of three basal salt media (B5, Litvay, and Murashige and Skoog), radicle emergence and seedling development was highest on B5 basal salt medium. After 1 to 2 weeks on B5 basal salt medium, seedling development of T. brevifolia, T. cuspidata L., T. baccata L., and T. baccata stricta L. ranged from 2% to 36%. BA at 2.25 μm had no effect on radicle emergence; 22.5 μm prevented it. Embryos excised from mature or nearly mature seeds had the highest frequency of radicle emergence and seedling development. Cultured embryos developed seedlings in only 8 to 10 weeks. Chemical name used: N6-benzyladenine (BA).
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Bustos-Guajardo, R., e Cristian F. Moukarzel. "Wealth distribution under Yard–Sale exchange with proportional taxes". International Journal of Modern Physics C 27, n. 08 (25 maggio 2016): 1650094. http://dx.doi.org/10.1142/s0129183116500947.
Testo completoAbstract (sommario):
Recent analysis of a Yard–Sale (YS) exchange model supplemented with redistributive proportional taxation suggested an asymptotic behavior [Formula: see text] for the wealth distribution, with a parameter-dependent exponent [Formula: see text]. Revisiting this problem, it is here shown analytically, and confirmed by extensive numerical simulation, that the asymptotic behavior of [Formula: see text] is not power-law but rather a Gaussian. When taxation is weak, we furthermore show that a restricted-range power-law behavior appears for wealths around the mean value. The corresponding power-law exponent equals 3/2 when the return distribution has zero mean.
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Limurti, Dewi Fortuna. "Justice in the Income Tax Collection on Sale-Purchase". Fiat Justisia: Jurnal Ilmu Hukum 16, n. 1 (7 giugno 2022): 31–46. http://dx.doi.org/10.25041/fiatjustisia.v16no1.2271.
Testo completoAbstract (sommario):
Income tax for land and buildings purchase in Indonesia is regulated in Law Number 36 of 2008 regarding Income tax. This law stipulates that one of the tax object’s profits comes from land and building sale-purchase. The research would emphasise that income tax comes from other profits instead of transactions or gross prices. This research uses a normative juridical method. “Profits” has an important note in Income Tax’s calculation in the land and building sale-purchase process. Income taxes are collected by calculating the transfer value’s gross amount rather than profits. This calculation violates the Income-tax Law and is highly burdensome for taxpayers. Therefore, it tarnishes the sense of justice in such tax collection and disharmony between the law and its implementation.
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Flexner, Nadia, Mary L'Abbé, Barbara Legowski e Ruben Grajeda Toledo. "Mapping Dietary Sodium Reduction Policies and Initiatives in the Region of the Americas". Current Developments in Nutrition 4, Supplement_2 (29 maggio 2020): 1714. http://dx.doi.org/10.1093/cdn/nzaa064_004.
Testo completoAbstract (sommario):
Abstract Objectives To map existing country policies addressing population dietary sodium reduction in the Americas; to identify policy gaps in the region following what is outlined in the World Health Organization (WHO) “Best Buys” most cost-effective recommendations for the prevention and control of diet-related noncommunicable diseases (NCDs); and to discuss priorities for future work in the Region. Methods This study used mixed methods to analyze data from 34 countries. Data were collected through a structured review, of mostly national official sources, to identify current policies in place to reduce population sodium intake. Also, responses from the last Pan American Health Organization (PAHO) online Survey on National Initiatives for Sodium Reduction in the Americas were included. Finally, country profiles were prepared and sent to each country's Public Health Agency for validation and comments. Results Almost all countries (n = 23/34) had a recommendation to reduce salt intake included in policies related to NCDs. Only six countries had specific and comprehensive policies to reduce sodium intake, and only one of them was a National Law. Adoption of the WHO “Best Buys” in national policies included: reformulation of food products with voluntary (n = 9/34) and mandatory targets (n = 2/34); establishment of a supportive environment in public institutions (n = 14/34); and implementation of front-of-pack labelling (n = 5/34). Some countries have implemented regulations restricting marketing of foods high in sodium to children (n = 5/34); nutritional labelling that includes sodium content, either voluntary (n = 9/34) or mandatory (n = 10/34); and no country has yet implemented taxes on high sodium foods. Conclusions In recent years, there has been a significant advance in policies to reduce sodium intake in the Region of the Americas. However, this review identified that the level of implementation in practice is complex to assess and quite heterogeneous. Reducing sodium consumption is a cost-effective intervention that can save many lives, by preventing and reducing the burden of diet related NCD's. Therefore, a further call to action is needed for governments to accelerate efforts in order to meet the 2025 global target of a 30% relative reduction in mean population intake of sodium. Funding Sources Pan American Health Organization (PAHO/WHO).
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Qi, Y. L., e J. Adler. "Salt taxis in Escherichia coli bacteria and its lack in mutants." Proceedings of the National Academy of Sciences 86, n. 21 (1 novembre 1989): 8358–62. http://dx.doi.org/10.1073/pnas.86.21.8358.
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Kosmovskaya, А. А. "TAXES IN THE KAMA REGION IN THE 1730S–1770S: RECONSTRUCTING THE AMOUNT OF TAXES COLLECTED". Вестник Пермского университета. История, n. 3 (62) (2023): 28–44. http://dx.doi.org/10.17072/2219-3111-2023-3-28-44.
Testo completoAbstract (sommario):
The salaries of the tavern, customs and office fees in the Kama region in the 1730s–1770s were studied. An analysis of salaries in the Perm province makes it possible to identify the importance of individual fees in the overall structure of income, assess the tax burden on the population, and study other economic aspects of the functioning of provincial and voivodeship offices of the Kama region as the main agents of the central government at the local level. Based on the materials from the Russian State Archive of Ancient Acts, data on the receipt of main fees was restored, and conclusions were drawn about the evolution of salaries. During the period under study until the mid-1760s, salaries changed insignificantly. Subsequently, there was a tendency towards an increase in tavern wine collections and a decrease in petty stationery collections. The wine tavern fees came to the budget in the amount of about 15 thousand rubles. Other tavern fees, “newly imposed” by the decrees of 1750 and 1756, were taken into account separately in the documentation. They were collected in a comparable amount to a salary. Since 1767, tax revenues from salaries of taverns have increased several times. Non-salary fees during certain periods could come to the office in the amount of the salary. Provincial administrators included money sent from the Solikamsk voivodeship office for different years, milking, real money and other fees in them. By the end of the current year, the salary funds were rarely collected in full; the addition took place in the first months of the next year. The author concludes that by 1780, cash receipts increased significantly compared to the early 18th century. The structure of the collections became less diverse, and the main part was made up of income from the sale of wine.
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Key, Kimberly G. "Taxes and Asset Prices: The Case of Thoroughbreds". Journal of the American Taxation Association 30, n. 1 (1 marzo 2008): 29–48. http://dx.doi.org/10.2308/jata.2008.30.1.29.
Testo completoAbstract (sommario):
ABSTRACT: This study examines the thoroughbred auction market in order to assess the effect of taxes on asset prices. Yearlings purchased from 2002 to 2004 are eligible for bonus depreciation, and the price of the yearlings is predicted to be bid up during this period. The research design employs pricing models that have been published in economics and agri-business academic journals. These models control for such factors as yearling lineage, gender, and month foaled. Thoroughbreds are sold annually, and much of the data set is constructed using auction market sale catalog information. Consistent with the prediction, yearling prices are higher in the bonus period than in other periods. A control group of broodmares, which are not eligible for bonus depreciation, does not exhibit the same time period price differential.
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Goodhue, Rachael E., Jeffrey T. LaFrance e Leo K. Simon. "Wine Taxes, Production, Aging and Quality". Journal of Wine Economics 4, n. 1 (2009): 27–45. http://dx.doi.org/10.1017/s1931436100000663.
Testo completoAbstract (sommario):
AbstractWe consider the impact of taxes on the quantity and quality produced by a competitive firm of goods, such as wine, for which market value accrues with age. Our analysis found the following: an increase in the volumetric retail tax collected at sale increases quality, so that the basic Alchian-Allen effect holds. However, an increase in the volumetric storage tax collected each period decreases quality, as does an increase in the ad valorem storage tax. The effect of an increase in the ad valorem retail tax on quality is indeterminate. Increases in any of the four taxes reduce the quantity of wine produced. Any two-tax system that includes a volumetric sales tax spans the full range of feasible tax revenues with positive tax rates. For any tax system that reduces quality relative to the firm's no-tax equilibrium, there is another tax system that increases tax revenues, eliminates the quality distortion, and does not increase the quantity distortion. Many wine industry observers believe that most, if not all, existing tax systems tend to result in the suboptimal provision of quality. Our results suggest that the wide variety of wine tax systems is not prima facie evidence that these systems, or most of them, are inefficient. Provided the system includes a volumetric sales tax it may be efficient, regardless of which of the other instruments, or how many of them, are used. Assertions regarding inefficiency must be evaluated on an empirical case-by-case basis. Our analysis provides a theoretical framework for such research. (JEL Classification: D2, H2, Q1)
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Karpov, Sergey P. "The Genoese consuls of Tana (Azak) according to the tax registers from the State Archives of Genoa: the chronology of consulates (1449–1475)". Golden Horde Review 12, n. 1 (2024): 39–47. http://dx.doi.org/10.22378/2313-6197.2024-12-1.39-47.
Testo completoAbstract (sommario):
Purpose of the study: The Genoese trading station – Tana, which existed on the territory of the Golden Horde and then the Crimean Khanate, was closely connected with the center of Genoese Gazaria – Caffa and served as an important transshipment point in Genoa’s relations with the East, as well as a place for the acquisition of the most important goods – valuable varieties of fish, caviar, salt, spices brought here, furs, leathers, etc., and was also the most important market for the slave trade. However, it has been studied much less in comparison with a similar Venetian settlement in the same place. This applies even more to the last period of its existence, after the Ottomans captured Constantinople and blocked the Bosporus and Dardanelles straits. This period lasted from 1453 to 1475. Moreover, it is poorly supplied with documentary sources. Therefore, the use of new archival data allows us to expand our understanding of Tana, its connections with the Ulus of Jochi and the Crimean Khanate. The names of the highest magistrates of the Genoese Tana – consuls elected by the Bank of St. George of Genoa, who controlled all the Black Sea trading stations of the Genoese Republic since 1453 onwards, were until now known only through random and sporadic mentions. Meanwhile, this is the most important dating feature in the history of the trading post. The article makes a possible reconstruction of the dates of the rule of the magistrates of these settlements on the basis of not scattered, but relatively verifiable data of tax records on their salaries – the so-called stalii. Research materials: archival sources that have not yet been introduced into scientific circulation are used as a source – registers of taxes paid by magistrates, stored in the State Archives of Genoa. Comparisons of these records with the massariae (receipt and expense books) of Genoese Caffa and other sources were carried out. Research results and scientific novelty: the clarification of the dates of the rules of the Genoese consuls of Tana makes it possible to reconstruct the events and circumstances of the political history of the region in the middle of the 15th century, after the capture of Constantinople by the Turks in 1453, to obtain more accurate dates of events, and finally to prove the existence of the Genoese Tana, albeit declining in size until the Ottoman conquest in 1475.
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Mr. Arun Gautam, Dr. Gaurav Lodha, Dr. Rohit Bansal e Dr.) M.L. Vadera. "How fast GST is moving the Indian FMCG sector: Empirical Study". GIS Business 15, n. 1 (18 gennaio 2020): 339–49. http://dx.doi.org/10.26643/gis.v15i1.18656.
Testo completoAbstract (sommario):
GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of State and Central Governments and whole economy into seamless nation in national market. GST will be a game changing reform for Indian economy by developing a common Indian market and reducing the combined effect of tax on the cost of goods and services. GST is a consumption based tax imposed on sale, manufacturing and consumption on goods & services at national level. Several taxes such as central excise duty, service tax, central surcharge and cess etc. imposed by Central Government and VAT / sales tax, entertainment tax, octroi & entry tax, purchase tax, luxury tax, taxes on lottery etc. levied by State Governments have been subsumed under GST. The FMCG sector of India composes more than 50 % of the food and beverage industry and another 30 % from personal and household care. Under the proposed GST system, it is expected that it would result in a simpler tax system, especially for industries like FMCG. Under this system, a single product would be taxed at the same rate in every corner of the country meaning that an cooler will be taxed the same in Madhya Pradesh as well as Kerala thus we also refer GST as ONE NATION ONE TAX. This paper will help to present that, what is the impact of GST after its implementation; analyze the influence of GST on FMCG sector.
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Dvorko, Genrih F., Engelsine A. Ponomareva, Mykola E. Ponomarev e Mikhailo V. Stambirsky. "Nature of Salt Effects and Mechanism of Covalent Bond Heterolysis". Progress in Reaction Kinetics and Mechanism 32, n. 2 (agosto 2007): 73–118. http://dx.doi.org/10.3184/146867807x227471.
Testo completoAbstract (sommario):
Data on the influence of neutral salts on the rates of unimolecular heterolyses of organic substrates, obtained mainly by the verdazyl method, are summarized here. It is assumed that heterolysis takes place with consecutive formation of four ion pairs: contact (CIP), cavity-separated (CSIP), one solvent moleculeseparated (SIP) and solvent-separated (SSIP). [Formula: see text] In the limiting step, the CIP interacts with a solvent cavity and the CSIP is formed, which converts quickly into the SIP and subsequently to the SSIP, which also quickly gives the reaction products. In the transition state, bonds between the molecules solvating the CIP are broken. In the absence of salt, the return from external ion pairs does not have much importance. The verdazyl indicator quickly and quantitatively reacts with the SSIP. The normal salt effect takes place due to the action of salt on the covalent substrate, which catalyses CIP formation. The special salt effect is caused by the association of the salt with the CIP, which prolongs the lifetime of the intermediate and increases the probability of its contact with a solvent cavity. The negative special salt effect is caused by association of the salt with the SIP or SSIP, which prolongs the lifetime of the intermediates and increases the probability of their contact with a solvent cavity to return to the covalent substrate. When the salt reacts with the SIP, the salt effect does not depend on the concentration and nature of verdazyl, but such a dependence takes place when the salt reacts with the SSIP. The site of the action of the salt is determined by the Hard and Soft Acids and Bases (HSAB) principle.
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Hyeyurn Chung. "“Retelling Tales”: The Legacy of Dislocation in Larissa Lai’s Salt Fish Girl". Feminist Studies in English Literature 17, n. 2 (dicembre 2009): 41–68. http://dx.doi.org/10.15796/fsel.2009.17.2.002.
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Samsiyah, Nurus, Anita Dewi Moelyaningrum e Prehatin Trirahayu Ningrum. "Garam Indonesia Berkualitas: Studi Kandungan Logam Berat Timbal (Pb) Pada Garam [The Quality of Indonesia Salt: Study of Heavy Metal Lead (Pb) Levels in the Salt]". Jurnal Ilmiah Perikanan dan Kelautan 11, n. 1 (10 maggio 2019): 43. http://dx.doi.org/10.20473/jipk.v11i1.11058.
Testo completoAbstract (sommario):
AbstrakKualitas garam sangat ditentukan oleh perlakuan dan penanganan yang diberikan pada saat pra produksi, proses produksi maupun pasca produksi. Kontaminan Pb dalam garam dapat bersumber dari lingkungan perairan laut sebagai bahan baku, tanah sebagai media / tempat produksi garam dan lingkungan udara dimana proses produksi garam berlangsung di lahan terbuka. Tujuan penelitian ini adalah untuk menganalisis kadar logam berat timbal (Pb) dalam garam di Kabupaten Pamekasan. Jenis penelitian ini adalah jenis deskriptif. Teknik pengumpulan data penelitian melalui observasi dan wawancara. Hasil observasi menunjukkan bahwa rata-rata kadar logam berat timbal (Pb) di Kabupaten Pamekasan masih di bawah batas maksimum yang telah ditentukan dalam SNI 3556-2010 dan SNI 7387-2009 yaitu <10 ppm dengan kadar Pb terendah 0,066 ppm dan tertinggi 0,162 ppm. Proses produksi garam kurang sesuai dengan standar yang telah ditetapkan. Oleh karena itu, perlunya penangangan yang baik pada pra produksi, proses produksi hingga pasca produksi pembuatan garam agar kadar Pb tidak meningkat.AbstractThe quality of salt is very determined by the treatment and handling given during the pre-production, production and post-production processes. Pb contamination in salt can be sourced from the marine environment as raw material in the process of making salt, the soil environment as a medium / place of salt production and the air environment where the salt production process takes place in an open area. The aim of research was to analyze levels of lead heavy metals (Pb) of salt in Pamekasan Regency. This research is a descriptive analysis. The techniques of data collecting of this research are observation and interview. Observations indicate that the average level of heavy metal lead (Pb) in Pamekasan regency is still below the maximum limit specified in SNI 3556-2010 and SNI 7387-2009 is <10 ppm which is the lowest grade of 0.066 ppm and grade the highest is 0.162 ppm. The salt production process is not in accordance with established standards The Therefore, the need for good handling in pre-production, production processes to post-production of salt production so that Pb levels do not increase.
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Abrahams, Estelle, e Suzette Bosman. "Wealth Taxes on Individuals: An International Comparative Study". Ilomata International Journal of Tax and Accounting 4, n. 2 (12 giugno 2023): 341–57. http://dx.doi.org/10.52728/ijtc.v4i2.738.
Testo completoAbstract (sommario):
Citizens contribute to the economy by creating wealth for themselves and in the way they use their assets. How assets, especially capital assets, are employed attracts tax and this influences how assets are used. In South Africa, tax policy is one of the drivers in the decisions that individuals make regarding the use or disposal of their assets. Wealth taxes are levied to address income disparities and mostly affect capital assets when they change ownership. This study compares developed and developing countries’ tax policies that impact capital assets when they are transferred or disposed of. The financial impact from using one’s assets drives economic participation. Previous studies found that tax policy is influential in economic participation. A literature study was performed analysing wealth taxes, academic literature and legislation and incorporated a case study to illustrate the tax consequences of capital assets changing ownership in Namibia, South Africa, India and Australia. The study found that, compared to the other countries, South Africa taxes capital transfer both upon change of ownership by way of sale, donation and death of the owner. This study makes a novel contribution to the understanding of and development of improved and internationally comparable wealth tax legislation to address the wealth tax consequences of asset transactions in South Africa.
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ZARUBA, O., e A. OKOROKOV. "RESEARCH OF TRANSPORT SUPPLY OF METALLURGICAL INDUSTRY BY RAILWAY TECHNOLOGICAL ROUTES". Transport systems and transportation technologies, n. 26 (19 dicembre 2023): 30–36. http://dx.doi.org/10.15802/tstt2023/293343.
Testo completoAbstract (sommario):
Purpose. In the conditions of a full-scale war, ensuring the stable functioning of the national economy is one of the strategic tasks. The functioning of the industrial complex, the availability of jobs and the payment of taxes to the state budget are, among other things, part of ensuring the country's defense capability. One of the main branches of Ukraine's economy is the metallurgical industry, so it needs the implementation of measures to ensure reliable and stable work even in conditions of military aggression, constant risks of air strikes and infrastructure damage. In accordance with this, the purpose of the study is to analyze and determine the structure of cargo flows of technological routes of transport service of metallurgical production (on the example of PJSC «Zaporizhstal»). The dynamics of iron ore (iron ore concentrate) and coking coal (coke) transportation volumes by means of transport were studied. Irregularity was investigated and descriptive statistics of daily volumes of transportation of iron ore (iron ore concentrate) and coking coal (coke) for metallurgical production were performed (on the example of PJSC «Zaporizhstal»). Methods. An analysis of the unevenness of the daily volume of goods received for the needs of a metallurgical enterprise (on the example of PJSC «Zaporizhstal») by technological routes of railway transport was carried out. Methods of mathematical statistics, probability theory, theory of transport processes and systems were used. As a result of the analysis of cargo flows arriving at the enterprise, it was established that the distribution of the daily volume of iron ore arriving at the Zaporizhzhia Live station is subject to symmetrical distribution laws with a relatively low variation of 18.4%. The distribution of the random value of the daily volume of coke intake also indicates a certain symmetry with a fairly high probability (59%), and is approximated by a normal distribution. Scientific novelty. As a result of the conducted research, it was established that the approximate density of the distribution of volumes of iron ore (salt-ore concentrate) and coking coal (coke) for metallurgical production (on the example of PJSC «Zaporizhstal» for 2022). Practical significance. The mathematical expectation and the level of correlation of the volumes of iron ore (iron ore concentrate) and coking coal (coke) supply to metallurgical production are established (on the example of PJSC «Zaporizhstal» for 2022). In the future, the obtained results are planned to be used as input data for a simulation model of the functioning of the transport support system of an industrial enterprise.
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Bettinger, Pete, Harry L. Haney e William C. Siegel. "The Impact of Federal and State Income Taxes on Timber Income in the South Following the 1986 Tax Reform Act". Southern Journal of Applied Forestry 13, n. 4 (1 novembre 1989): 196–203. http://dx.doi.org/10.1093/sjaf/13.4.196.
Testo completoAbstract (sommario):
Abstract The 1988 federal and state income tax liabilities for hypothetical forest landowners in two federal income tax brackets, each with and without timber sale revenue, were calculated for the 14 southern states. At the medium income level, the state portion of total income tax liability(without timber sale revenue) ranges from 9% in Louisiana to 20% in North Carolina. With timber sale revenue, it ranges from 7% in Louisiana to 17% in North Carolina. At the high income level, the state portion of total income taxes (without timber sale revenue) ranged from 7% in Louisianato 16% in North Carolina, and with timber sale revenue, from 6% in Louisiana to 15% in North Carolina. Capital gains exclusions, deductions for federal income taxes, tax rates and schedules, standard deductions, and personal exemptions are the most important provisions for reducing state incometax liability. The installment sale method of reporting income was used as one alternative tax planning strategy for spreading timber sale revenue over a 2-year period. The purpose was to smooth cash flows and reduce the amount of income subject to higher marginal tax rates. Georgia taxpayerselecting the installment sale method of reporting in a hypothetical case saved $1,203 and $585 in total income taxes for the medium and high income levels, respectively. South. J. Appl. For. 13(4):196-203.
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la Cour, L., e A. Milhøj. "The sale of alcohol in Denmark – recent developments and dependencies on prices/taxes". Applied Economics 41, n. 9 (aprile 2009): 1089–103. http://dx.doi.org/10.1080/00036840601019174.
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Alviani, Vina, Analisa Analisa, Yusri Yusri e Nadya Novianty. "THE EFFECT OF TAX KNOWLEDGE ON WILLINGNESS TO PAY TAXES WITH AWARENESS OF PAYING TAXES AS A MODERATING VARIABLE". Klabat Accounting Review 4, n. 2 (30 settembre 2023): 101. http://dx.doi.org/10.60090/kar.v4i2.1001.101-116.
Testo completoAbstract (sommario):
Taxes play an important role in contribututing to state revenue, more than 80% of state revenue currently comes from taxes. This research aims to see the effect of tax knowledge on the willingness to pay taxes with awareness of paying taxes as a moderating variable. This type of research is quantitative research with a questionnaire as an instrument for collecting data. The population in this study are individual taxpayers of PPh Article 21 who live in the city of Banjarmasin. The sampling technique used was random sampling with the Slovin formula so that a sample of 100 was obtained. The data analysis technique used simple linear regression analysis and moderated regression analysis test. The results of this study indicate that tax knowledge has a significant effect on the willingness to pay taxes. Awareness of paying taxes strengthens the relationship between tax knowledge and willingness to pay taxes as a moderating variable.
Keywords: Awareness of paying taxes, Knowledge of taxation, PPh 21, Willingness to pay taxes
Pajak berperan penting dalam kontribusi penerimaan negara, lebih dari 80% penerimaan negara saat ini bersumber dari pajak. Penelitian ini bertujuan untuk melihat pengaruh pengetahuan perpajakan terhadap kemauan membayar pajak dengan kesadaran membayar pajak sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan kuesioner sebagai instrument untuk mengumpulkan data. Populasi dalam penelitian ini adalah wajib pajak orang pribadi PPh pasal 21 yang berdomisili di kota Banjarmasin. Teknik pengambilan sampel yang digunakan yaitu random sampling dengan rumus slovin sehingga diperoleh sampel sebanyak 100. Teknik analisis data menggunakan analisis regresi linier sederhana dan uji moderated regression analysis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kemauan membayar pajak. Kesadaran membayar pajak memperkuat hubungan pengetahuan perpajakan terhadap kemauan membayar pajak sebagai variabel moderasi.
Kata kunci: Kesadaran Membayar Pajak, Pengetahuan Perpajakan, PPh 21, Kemauan membayar pajak
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Lazare, Silit, Hagai Yasuor, Uri Yermiyahu, Anastasiya Kuhalskaya, Yariv Brotman, Alon Ben-Gal e Arnon Dag. "It takes two: Reciprocal scion-rootstock relationships enable salt tolerance in 'Hass' avocado". Plant Science 312 (novembre 2021): 111048. http://dx.doi.org/10.1016/j.plantsci.2021.111048.
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Palacci, Jérémie, Cécile Cottin-Bizonne, Christophe Ybert e Lydéric Bocquet. "Osmotic traps for colloids and macromolecules based on logarithmic sensing in salt taxis". Soft Matter 8, n. 4 (2012): 980–94. http://dx.doi.org/10.1039/c1sm06395b.
Testo completo
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Volovyk, Anna. "Culture-specific Items from Ukrainian and Russian Fairy Tales: A Daunting Challenge for Translators". Studies about Languages, n. 39 (27 novembre 2021): 19–32. http://dx.doi.org/10.5755/j01.sal.1.39.27577.
Testo completoAbstract (sommario):
Translation studies of children’s literature deserve meticulous attention today not only in the wake of active global publishing activity of books for children but due to the culture-specific information the latter may contain. Fairy tales are usually the first narratives children are introduced to and often these stories with a long-reproduction history reveal some features of national culture that form a child’s worldview. From this perspective, the research is set out to identify culture-specific items in fairy tales that originated from oral tradition and to determine what translation procedures should be used and what factors may influence the choice of the translation method. The corpus of the research includes the titles of East Slavic fairy tales limited by culture-specific items and their translations into English and German. Despite the period when translations were made and gender of translators, findings of our research show that in both languages source language-oriented translation procedures prevail in rendering proper names with denotative meaning, and target language-oriented translation methods are dominant for culture-specific common expressions and descriptive elements of proper names. The current research has allowed us to distinguish the factors that may influence the choice of a translation procedure. To this end, a scale of source language- and target language-oriented translation strategies of culture-specific items from fairy tales with the account of target reader’s age and genre has been provided for the translators to reveal the efficiency of certain translation procedures. Given the above, the study of culture-specific items in fairy tales requires a greater focus and thus further lines of inquiry are suggested in this paper.
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Bettinger, Pete, H. L. Haney e W. C. Siegel. "The Impact of Federal and State Income Taxes on Timber Income in the West Following the 1986 Tax Reform Act". Western Journal of Applied Forestry 6, n. 1 (1 gennaio 1991): 15–20. http://dx.doi.org/10.1093/wjaf/6.1.15.
Testo completoAbstract (sommario):
Abstract Nineteen eighty-eight federal and state income tax liabilities for a hypothetical nonindustrial private forest landowner case were calculated for 13 western states. The state portion of the total income tax liability for the passive case (without timber sale revenue) ranged from 15% in Arizona, California, and Colorado to 25% in Hawaii for the medium income level. It ranged from 12% in Arizona and Colorado to 20% in Hawaii for the high income level. The state portion for the active case (with timber sale revenue) ranged from 12% in Arizona and Colorado to 21% in Hawaii, and from 10% in Arizona to 19% in Hawaii for the medium and high income levels, respectively. Federal income tax deductions, capital gain exclusions, and tax rates are the most important state provisions affecting state income tax liability. The installment sale method of reporting timber sale revenue was used as one alternative tax planning strategy. Timber sale revenue was spread over a 2-year period to reduce the amount of taxable income subject to higher marginal rates. In the Oregon hypothetical case, the landowners who elected to use the installment sale method would save $1,240 and $616 at the medium and high income levels, respectively. West. J. Appl. For. 6(1):15-20.
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Atwood, T. J. "Implicit Taxes: Evidence from Taxable, AMT, and Tax-Exempt State and Local Government Bond Yields". Journal of the American Taxation Association 25, n. 1 (1 marzo 2003): 1–20. http://dx.doi.org/10.2308/jata.2003.25.1.1.
Testo completoAbstract (sommario):
Pretax yields of state and local government (SALG) bonds are examined for evidence of implicit taxes. The sample includes fully taxable bonds, alternative minimum tax (AMT) bonds (tax-exempt but a tax preference for alternative minimum tax purposes), and tax-exempt bonds (tax-exempt and not a tax preference for AMT purposes). The average risk-adjusted pretax yield on AMT bonds is higher than that of tax-exempt bonds and lower than that of taxable bonds. Implicit taxes are estimated at 25.23 to 29.68 percent for AMT bonds and 33.87 to 35.27 percent for tax-exempt bonds. Results indicate that asset prices are affected by the AMT system and that marginal investors in AMT bonds assess a positive probability (between 28 and 45 percent) of being subject to the AMT. Estimated implicit tax rates on longer-term tax-exempt bonds are higher when yields are compared to those of taxable SALG bonds rather than taxable U.S. Treasury securities.