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1
Summers, Lawrence H. "Taxes for health: evidence clears the air." Lancet 391, no. 10134 (May 2018): 1974–76. http://dx.doi.org/10.1016/s0140-6736(18)30629-9.
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2
Chuang, Shih-Hsien. "Behavioral optimization of US air travel taxes." Research in Transportation Economics 105 (July 2024): 101443. http://dx.doi.org/10.1016/j.retrec.2024.101443.
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3
Hedegaard, Troels Fage. "Danes’ attitudes towards climate taxes on air travel and beef." Politica 54, no. 1 (February 1, 2022): 102. http://dx.doi.org/10.7146/politica.v54i1.130603.
Повний текст джерелаАнотація:
Climate taxes are among the most important political tools in the green transition. In Denmark, debates about this often focus on air travel and beef. The study is based on a survey collected after the 2019 national election and shows that there is great support for a climate tax on air travel but not on beef. Moreover, the study shows that support varies across age groups, income, education, and political trust. The effect of these explanations varies between climate taxes on air travel and beef.
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Tsvetanova, Ema, and Neelu Seetaram. "CONSUMERS’ ATTITUDE TO THE AIR PASSENGER DUTY IN THE UK – AN EXPLORATORY STUDY." Journal of Air Transport Studies 9, no. 2 (July 1, 2018): 78–93. http://dx.doi.org/10.38008/jats.v9i2.24.
Повний текст джерелаАнотація:
This paper explores British consumers’ knowledge, awareness, attitude and reaction to changes in the air passenger duty imposed on outbound air travel from the UK. Survey data were collected using an online survey. The key findings of this paper are that firstly, consumers are not aware of the amount of taxes they pay on air tickets and therefore, this may be limiting the ability for the taxes to influence behaviour. Secondly, increases in this tax will not discourage consumers to travel abroad but rather affect consumers’ intention to finance such an increase by either reducing their consumption on tourism related products at the destination or by reducing their consumption of other products in the UK. Thirdly, there is an asymmetry in the response of consumers’ reaction to increases in taxes as compared to reduction in taxes. These findings can form the basis for an in-depth study on consumer behaviour in the UK travel industry.
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Zhuk, Petro V. "The tax regulation in atmospheric air protection from harmful emissions." Regional Economy, no. 2(100) (2021): 140–49. http://dx.doi.org/10.36818/1562-0905-2021-2-13.
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The paper provides a comparative research of European and domestic tools of tax regulation in atmospheric air protection from pollution and other harmful impacts that can cause climate change. The structure and place of environmental taxes related to atmospheric air protection in the tax system of the EU countries and Ukraine are outlined. Special attention is paid to differences in the composition of environmental taxes related to atmospheric air protection in EU countries and Ukraine. The conclusions are made regarding the need to improve the level of environmentalization of the domestic tax system with the orientation on the EU experience of increasing the share of environmental taxes in the total tax revenues up to 5-6%. Meanwhile, taking into account the problem nature of increasing tax burden on economic entities, the increase of environmental taxes is suggested to be carried out at the respective reduction of taxes related to the results of producers’ economic activity, namely the income tax. The author also suggests the proportions of distributing the environmental tax revenues between general and specific budget funds and targeted nature protection-related use of revenues. The problems of distributing the environmental tax revenues between the budgets of various territorial levels due to long-distance atmospheric air pollution from the emission sources are emphasized, and their distribution between the public and local budgets is proposed to be carried out based on the subsidiarity principle.
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Qibthiyyah, Riatu Mariatul, and Fauziah Zen. "The Effect of Environmental Tax - Spending Mix on Province Air Quality." Signifikan: Jurnal Ilmu Ekonomi 12, no. 2 (October 22, 2023): 221–30. http://dx.doi.org/10.15408/sjie.v12i2.32395.
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The provincial government in Indonesia has been mandated to collect environmental-related taxes in recurrent vehicle taxes, vehicle transfer taxes, and gasoline taxes. These vehicle-related taxes have been the dominant type for the provincial government. Yet, the environment-related spending has been relatively low, within 1-3% of total expenditures. This study examines to what extent such environmental tax–spending mix affects the environmental outcomes measured by the air quality index. The novelty of this study comes in using detailed environmental-related tax revenues at the sub-national level and providing a context of the large developing country in a decentralized economy – Indonesia – as a case study. Our study finds the link between environmental tax in the case of the vehicle recurrent tax and gasoline tax in improving air quality and environmental quality index, respectively. But on the spending side, there is no evidence that provincial environmental spending may improve the air or environmental quality index. Nonetheless, we found a correlation between the vehicle transfer tax revenues and the share of province environmental spending, implying that environmental tax revenues, to some extent, correspond to the related provincial expenditures on environmental protection. This study signals the need also to expand environmental spending to complement existing environmental tax policy at the provincial level.JEL Classification: H71, H76, Q53How to Cite:Qibthiyyah, R. M., & Zen, F. (2023). The Effect of Environmental Tax Spending Mix on Province Air Quality Index. Signifikan: Jurnal Ilmu Ekonomi, 12(2), 221-230. https://doi.org/10.15408/sjie.v12i2.32395.
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MORRIS, GLENN E., TAMÁS RÉVÉSZ, ERNÖ ZALAI, and JÓZSEF FUCSKÓ. "Integrating environmental taxes on local air pollutants with fiscal reform in Hungary: Simulations with a computable general equilibrium model." Environment and Development Economics 4, no. 4 (October 1999): 537–64. http://dx.doi.org/10.1017/s1355770x99000327.
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This paper describes the Fiscal Environmental Integration Model (FEIM) and its use to examine the merits of introducing a set of air pollutant emission taxes and stringent abatement requirements based on best commonly available control technology. These environmental protection strategies are examined both independently and in combination. In addition, Hungary has very high VAT, employment, and income tax rates and therefore might receive more than the usual advantage from using environmental tax revenues to reduce other taxes. We therefore also examine the economic and environmental implications of different uses of the revenues generated by the air pollutant emission taxes. FEIM is a CGE model of the Hungarian economy that includes sectoral air pollution control costs functions and execution options that allow examination of the key policy choices involved. We developed and ran a baseline and seven scenarios with FEIM. The scenarios centered on introduction of environmental load fees (ELF) on emissions of SO2, NOx, and particulates and emission abatement requirements (EAR) for these pollutants.
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Sobieralski, Joseph B., and Sarah M. Hubbard. "The Effect of Jet Fuel Tax Changes on Air Transport, Employment, and the Environment in the US." Sustainability 12, no. 8 (April 20, 2020): 3352. http://dx.doi.org/10.3390/su12083352.
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This paper presents an analysis of the effects of jet fuel taxes on air traffic, employment and emissions using a difference-in-difference design. These findings are relevant, as US airports identify how to respond to revenue shortfalls and support local employment in the recovery after Covid-19. Jet fuel tax cuts are considered pro-growth by airlines and stakeholders, however, limited research documents the impacts on airline operations, employment, and emissions, which is an increasing issue given growing societal concerns about aviation sustainability. This study provides an analysis of the effects of changes in jet fuel taxes on air travel, employment, and the environment, using a difference-in-differences design based on data from major US airlines at several US hubs. Results suggest that a jet fuel tax cut increases air traffic by 0.2% on average but fades within a year. The direct effect on air transportation employment is insignificant, as is the effect on total employment. The estimated effect on pollution is an increase of over 1% in CO2, CH4, and N2O emissions. These findings illustrate the precarious balance between air transport growth, local employment, and environmental concerns, and may aid policymakers as they consider potential changes to jet fuel taxes.
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Szymczak, Magdalena. "Environmental Taxes in Poland and South Korea – Sharing Experiences." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 3 (2023): 72–86. http://dx.doi.org/10.15611/pn.2023.3.08.
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The article aimed to identify, to assess the environmental taxes in Poland and South Korea, and to indicate a potential area of cooperation – an exchange of experience on environmental taxes. The analysis covered data from the period 2000-2020. However, in some parts, due to the availability of data, the investigation was completed in 2014 or 2019. The research methods employed were a critical analysis of domestic and foreign literature, an analysis of Polish and Korean legal acts underpinning environmental taxes in a comparative approach, and an analysis of OECD data using simple statistical methods and benchmarking elements. Four environmental taxes were identified in Poland: an excise tax on types of products deemed harmful to the environment, a Vehicle Tax, a Forest Tax and an Agricultural Tax. In South Korea, three taxes were included: Individual Consumption Tax, Automobile Tax and Transportation, Energy, Environmental Tax. Environmental taxes in Poland and South Korea were evaluated positively, taking the fiscal and informative functions as criteria. However, it was shown that an exchange of experience would be desirable, particularly in the area of improving the implementation of the stimulating function of taxes that related to air pollution.
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Bradley, Sebastien, and Naomi E. Feldman. "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure." American Economic Journal: Economic Policy 12, no. 4 (November 1, 2020): 58–87. http://dx.doi.org/10.1257/pol.20190200.
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We examine the impact of a January 2012 enforcement action by the US Department of Transportation that required US air carriers and online travel agents to modify their web interfaces to incorporate all ticket taxes in up-front, advertised fares. We show that the more prominent display of tax-inclusive prices is associated with significant reductions in consumer tax incidence, demand, and ticket revenues along more heavily taxed itineraries. In particular, the fraction of unit taxes that airlines passed onto consumers fell by roughly 75 cents for every dollar of tax. These results present evidence of consumer inattention in a novel institutional setting featuring quasi-experimental variation in tax salience, economically significant tax amounts, and endogenous price responses. (JEL D91, H22, H25, H31, L84, L93)
11
Tiutiunyk, I. V., I. A. Tenytska, and P. M. Vostrykov. "Environmental taxes shadowing: theoretical aspect." Economic Herald of SHEI USUCT 16, no. 2 (2022): 65–73. http://dx.doi.org/10.32434/2415-3974-2022-16-2-65-73.
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The ecological disasters caused by deforestation, exploitation of seas and soils, pollution of atmospheric air and water, that are the consequences of an excessive anthropogenic impact on the environment. These and other issues of preservation of biodiversity and the ecosystem in general are on the agenda of international organizations and countries’ governments. To compensate for the damage caused to the environment, each country introduced environmental taxes and fees. However, as practice shows, such taxes do not fulfill the functions assigned to them. One of the reasons for the environmental collapses inherent in Ukraine is that there are such mechanisms that allow avoiding (evading) the payment of mandatory environmental payments. In addition to the fact that the size of the environmental payments is not commensurate with the amount of damage caused, the accumulated funds are not used for their intended purpose. Taking this into account, the domestic economy faced the problem of environmental tax shadowing. The primary reason for this is that the amount of environmental tax directly affects the company's profit, and therefore, the business entity may violate environmental legislation for reducing expenses and increasing income, especially when the sanctions for such offenses are not significant. The article confirmed the relevance of the issue of de-shadowing of the environmental tax in Ukraine (by the Publish or Perish instrument focusing on relevant works indexed by the Scopus database), however earlier this issue was reflected in scientific works partially. The normative and legal principles of environmental control were studied, since this tool is intended for the de-shadowing of environmental taxes and fees, as well as for control over the legality of actions performed by state authorities. The successful consequences and shortcomings of the reform of environmental control, which thoroughly began in 2014, were also assessed. Current domestic system of environmental control is not perfect, because of the cases of exceeding the powers of officials in granting permits or concealing environmental crimes. These consequences are the first signs of failure to implement horizontal reforms. The study of sectoral reforms of state environmental control implementation demonstrates that they also have their shortcomings, and this is reflected in the state of the natural environment. Therefore, the analysis confirmed the need for further research on the environmental tax de-shadowing, in order to increase the effectiveness of environmental losses countermeasures.
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Thrul, Johannes, Kira E. Riehm, Joanna E. Cohen, G. Caleb Alexander, Jon S. Vernick, and Ramin Mojtabai. "Tobacco control policies and smoking cessation treatment utilization: A moderated mediation analysis." PLOS ONE 16, no. 8 (August 30, 2021): e0241512. http://dx.doi.org/10.1371/journal.pone.0241512.
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Background Tobacco policies, including clean indoor air laws and cigarette taxes, increase smoking cessation in part by stimulating the use of cessation treatments. We explored whether the associations between tobacco policies and treatment use varies across sociodemographic groups. Methods We used data from 62,165 U.S. adult participants in the 2003 and 2010/11 Tobacco Use Supplement to the Current Population Survey (TUS-CPS) who reported smoking cigarettes during the past-year. We built on prior structural equation models used to quantify the degree to which smoking cessation treatment use (prescription medications, nicotine replacement therapy, counseling/support groups, quitlines, and internet resources) mediated the association between clean indoor air laws, cigarette excise taxes, and recent smoking cessation. In the current study, we added selected moderators to each model to investigate whether associations between tobacco polices and smoking cessation treatment use varied by sex, race/ethnicity, education, income, and health insurance status. Results Associations between clean indoor air laws and the use of prescription medication and nicotine replacement therapies varied significantly between racial/ethnic, age, and education groups in 2003. However, none of these moderation effects remained significant in 2010/11. Higher cigarette excise taxes in 2010/2011 were associated with higher odds of using counseling among older adults and higher odds of using prescription medications among younger adults. No other moderator reached statistical significance. Smoking cessation treatments did not mediate the effect of taxes on smoking cessation in 2003 and were not included in these analyses. Conclusions Sociodemographic differences in associations between clean indoor air laws and smoking cessation treatment use have decreased from 2003 to 2010/11. In most cases, policies appear to stimulate smoking cessation treatment use similarly across varied sociodemographic groups.
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Samusevych, Ia, A. Semenoh, and M. Solodukha. "MACROECONOMIC DETERMINANTS OF ECOLOGICAL TAX EFFECTIVENESS." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 1 (2019): 64–70. http://dx.doi.org/10.21272/1817-9215.2019.1-8.
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The article is devoted to the study of the factors that influence the efficiency of individual environmental taxes, in particular the tax on air and water pollution, as well as the waste disposal fee, based on the experience of the EU. The analysis of the European experience of environmental taxation has been carried out and the main groups of environmental taxes in the countries of Europe have been identified; panel regression analysis of factors that influence the volumes and share of tax revenues from environmental taxes is made. Keywords: ecological taxation, tax revenues, European experience, ecological culture of EU countries
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Heimlich, John P. "Excise Tax Structure of the U.S. Airline Industry: Evolving Rationale and Economic Considerations." Transportation Research Record: Journal of the Transportation Research Board 1567, no. 1 (January 1997): 8–16. http://dx.doi.org/10.3141/1567-02.
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New and increased excise taxes on U.S. airlines and travelers have been levied without a thorough examination of the aviation tax structure. The evolution of the tax structure and its rationale is traced, the current tax situation is described, and some implications of aviation taxes from the perspective of commercial airlines and air travelers are explored. Once considered a luxury, air travel first faced taxation to discourage its use during World War II. Rerationalized as user fees in the early 1970s, the taxes became a source of maintaining and improving the airport and airway infrastructure. In the 1990s increased aviation excise taxes have been used to reduce the federal deficit, with secondary arguments for environmental protection. Within each period, the level and scope of taxes fluctuated amidst the industry’s transformation into the dominant public mode of intercity travel. Economic uncertainty, rising congestion, and the prevalence of concentration in many markets should make airlines and travelers more attentive than ever to the tax impact on fares, the dedication of revenues to FAA operations and infrastructure enhancement, and the implications for new entry on unserved or underserved domestic routes. Along with these factors, recent depletion of the Airport and Airway Trust Fund has highlighted the urgency of a comprehensive review of aviation tax policy. Such a review could ensure that the rationale for aviation taxation is consistent with the industry’s current role and that competition does not suffer.
15
Castillo López, José Manuel. "Low Emission Areas vs. Urban Congestion Taxes." Athens Journal of Law 9, no. 3 (June 30, 2023): 373–94. http://dx.doi.org/10.30958/ajl.9-3-3.
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In most European cities, urban transport is responsible for the majority of energy consumption, the emission of pollutants into the air, traffic congestion and noise, and in the last century we have faced an increase in urban mobility and a growing tendency to use private, as opposed to public transport, and an increase in the number of vehicles. The strictly private economic rationality of citizens explains this trend and the market will regulate it, albeit with largely avoidable social costs of congestion. Supply policies, that is, more and more extensive routes, are those that have been carried out almost exclusively traditionally, but these have been insufficient and, paradoxically, have even caused effects contrary to those intended, in the light of the state of empirical experiences, not to mention the waste of public resources that may be destined for more socially profitable alternative uses. As a consequence, where there is the greatest room for manoeuvre for urban transport policy is found in demand, that is, in the use of available means of urban transport. In recent decades, a good number of partial demand measures have been tried in European cities, such as subsidies for buses and subways, ecological fuels, car-sharing, smart cards, road-pricing, park-pricing, one day without a car, distribution of departure times at the end of the working day, etc. This paper focuses on Road Pricing, pointing out the experiences of the cities in which it has been put into practice but, mainly, examining its economic foundation and the design that should inspire collaboration in terms of achieving a more efficient and socially equitable urban mobility model. Keywords: Taxes; Automobiles; Highways; Payments; Urban congestion; Polluters.
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Malvini Redden, Shawna. "How Lines Organize Compulsory Interaction, Emotion Management, and “Emotional Taxes”." Management Communication Quarterly 27, no. 1 (September 5, 2012): 121–49. http://dx.doi.org/10.1177/0893318912458213.
Повний текст джерелаАнотація:
Everyday nearly two million people use commercial air transportation in the United States. To fly, each passenger must perform a unique type of emotion management that may impact their entire travel experience. Using ethnographic observation and interviews, this project explores how airport structures—security queues in particular—serve to cue emotional responses for passengers and shape interactions with others. Specifically highlighted are the reflexive nature of emotions, how emotions “travel” among people and through contexts to influence communication, and the consequences of emotion management for individuals and organizations. In examining compulsory interactions between passengers and employees, the study forwards a new emotion management construct specific to customers—“emotional taxes” or the emotional performances customers must “pay” to negotiate a compulsory interaction.
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Li, Panni, Zhongguo Lin, Huibin Du, Tong Feng, and Jian Zuo. "Do environmental taxes reduce air pollution? Evidence from fossil-fuel power plants in China." Journal of Environmental Management 295 (October 2021): 113112. http://dx.doi.org/10.1016/j.jenvman.2021.113112.
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Sonnenschein, Jonas, and Nora Smedby. "Designing air ticket taxes for climate change mitigation: insights from a Swedish valuation study." Climate Policy 19, no. 5 (November 20, 2018): 651–63. http://dx.doi.org/10.1080/14693062.2018.1547678.
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Mardones, Cristian, and Martin Cabello. "Effectiveness of local air pollution and GHG taxes: The case of Chilean industrial sources." Energy Economics 83 (September 2019): 491–500. http://dx.doi.org/10.1016/j.eneco.2019.08.007.
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Mena, Brando, and Walter E. Block. "A Case for Better Defined Property Rightsand Against Air Pollution Taxes, Tariffs, and Quotas." New Perspectives on Political Economy 18, no. 1-2 (July 25, 2022): 35–54. http://dx.doi.org/10.62374/pmb4vn71.
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Most professional economists see air pollution as a sub-category of “market failure”; namely external diseconomies or negative externalities. We argue, in contradistinction, that this is on the contrary, an example of government failure, to uphold private property rights vis a vis trespassing smoke and other such particles. We summarize the debate taking place with regard to these issues as well as add material critical of the market failure hypothesis.
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Ptak, Michał. "The role of excise duty on energy carriers in Polish environmental policy." Equilibrium 3, no. 2 (December 31, 2009): 99–107. http://dx.doi.org/10.12775/equil.2009.024.
Повний текст джерелаАнотація:
The paper presents the role of excise duty on energy carriers in air pollution and climate change policy. The author shows that excise duty rates and tax exemptions provide incentives for switching to cleaner fuels and promote renewable energy sources. Furthermore, the article explores possible directions of changes in energy taxes in Poland. These changes can be based on experience gained by other European countries. The author shows that energy taxes can be introduced as a part of environmental tax reform.
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Hui, Tsz Hin, Nadine Itani, and John F. O’Connell. "Examining Air Travellers’ Willingness to Pay for Non-voluntary Environment-related Fees: The Case of SAF Surcharge and Carbon Taxes." Highlights of Sustainability 3, no. 1 (February 7, 2024): 61–75. http://dx.doi.org/10.54175/hsustain3010005.
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This study aims to investigate air travellers’ Willingness to Pay (WTP) for green premiums, specifically focusing on their contribution to reducing carbon emissions generated by air travel. The research integrates the Theory of Planned Behaviour (TPB) and the Contingent Valuation Method (CVM) to estimate the monetary value that air passengers would be willing to pay for environmental initiatives. The TPB provides a theoretical framework to understand the psychological factors influencing individuals’ intentions and behaviours, while the CVM allows for the estimation of the economic value of environmental goods. Drawing on the TPB, this study examines the influence of attitudes, subjective norms, and perceived behavioural control on air travellers’ WTP for green premiums, while considering the determinants and barriers related to ecological goods, and sustainable consumption. The study investigates the potential economic implications of air travellers’ willingness to pay for green premiums, particularly in the context of sustainable aviation fuel options and carbon-related fees. The findings of the survey of a sample of 248 respondents suggest a general willingness among passengers to pay for environmental premiums, notably carbon taxes, with variations in WTP influenced by demographics, travel preferences, environmental values, and awareness. Notably, younger travellers exhibit the highest WTP which is negatively related to the air ticket price. Higher environmental consciousness correlates with greater WTP. The impact of price perception and perceived efficacy of environmental initiatives were also found significant. Financial constraints and scepticism about the credibility of such premiums, however, limit some passengers’ willingness to contribute.
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Azis, Andi Wahyu Rasyid, Baharuddin Semmaila, and Muchtar Lamo. "Analisis Pajak Daerah Kota Makassar." Journal of Management Science (JMS) 1, no. 1 (October 14, 2020): 120–36. http://dx.doi.org/10.52103/jms.v1i1.207.
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Penelitian ini bertujuan untuk mengetahui kesesuaian jenis pajak Daerah Kota Makassar yang dipungut dengan undang-undang dan peraturan daerah, kontribusi jenis pajak dan efektivitas pajak daerah serta menganalisis dampak covid-19 terhadap pajak Daerah Kota Makassar. Metode pengumpulan data adalah dokumentasi, studi pustaka, wawancara dan pengamatan langsung. Metode analisis adalah analisis deskriptif kuantitatif dan kualitatif. Hasil penelitian ini adalah jenis pajak Daerah Kota Makassar yang dipungut sudah sesuai dengan undang-undang dan peraturan daerah. Jenis pajak penerangan jalan, BPHTB dan pajak restoran memberi kontribusi besar sedangkan pajak mineral bukan logam, pajak sarang burung walet dan pajak air bawah tanah memberi kontribusi yang kecil terhadap total pajak daerah Kota Makassar. Tingkat efektivitas penerimaan pajak daerah adalah cukup efektif. covid-19 berpengaruh negatif terhadap target dan realisasi pajak.
This study aims to determine the suitability of the types of Makassar City Regional taxes collected with local laws and regulations, the contribution of tax types and the effectiveness of local taxes and to analyze the impact of Covid-19 on Makassar City Regional taxes. Data collection methods are documentation, literature study, interviews and direct observation. The analysis method is descriptive quantitative and qualitative analysis. The results of this study are the types of Makassar City Regional taxes collected are in accordance with local laws and regulations. The types of street lighting tax, BPHTB and restaurant taxes made a large contribution while non-metal mineral taxes, swallow's nest taxes and underground water taxes contributed small to the total local taxes of Makassar City. The level of effectiveness of local tax revenues is quite effective. covid-19 has a negative effect on tax targets and realization.
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Azis, Andi Wahyu Rasyid, Baharuddin Semmaila, and Muchtar Lamo. "Analisis Pajak Daerah Kota Makassar." Journal of Management Science (JMS) 5, no. 1 (October 14, 2023): 48–63. http://dx.doi.org/10.52103/jms.v5i1.207.
Повний текст джерелаАнотація:
Penelitian ini bertujuan untuk mengetahui kesesuaian jenis pajak Daerah Kota Makassar yang dipungut dengan undang-undang dan peraturan daerah, kontribusi jenis pajak dan efektivitas pajak daerah serta menganalisis dampak covid-19 terhadap pajak Daerah Kota Makassar. Metode pengumpulan data adalah dokumentasi, studi pustaka, wawancara dan pengamatan langsung. Metode analisis adalah analisis deskriptif kuantitatif dan kualitatif. Hasil penelitian ini adalah jenis pajak Daerah Kota Makassar yang dipungut sudah sesuai dengan undang-undang dan peraturan daerah. Jenis pajak penerangan jalan, BPHTB dan pajak restoran memberi kontribusi besar sedangkan pajak mineral bukan logam, pajak sarang burung walet dan pajak air bawah tanah memberi kontribusi yang kecil terhadap total pajak daerah Kota Makassar. Tingkat efektivitas penerimaan pajak daerah adalah cukup efektif. covid-19 berpengaruh negatif terhadap target dan realisasi pajak. This study aims to determine the suitability of the types of Makassar City Regional taxes collected with local laws and regulations, the contribution of tax types and the effectiveness of local taxes and to analyze the impact of Covid-19 on Makassar City Regional taxes. Data collection methods are documentation, literature study, interviews and direct observation. The analysis method is descriptive quantitative and qualitative analysis. The results of this study are the types of Makassar City Regional taxes collected are in accordance with local laws and regulations. The types of street lighting tax, BPHTB and restaurant taxes made a large contribution while non-metal mineral taxes, swallow's nest taxes and underground water taxes contributed small to the total local taxes of Makassar City. The level of effectiveness of local tax revenues is quite effective. covid-19 has a negative effect on tax targets and realization.
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Austin, David, and Terry Dinan. "Clearing the air: The costs and consequences of higher CAFE standards and increased gasoline taxes." Journal of Environmental Economics and Management 50, no. 3 (November 2005): 562–82. http://dx.doi.org/10.1016/j.jeem.2005.05.001.
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Huang, Jidong, and Frank J. Chaloupka. "The economic impact of state cigarette taxes and smoke-free air policies on convenience stores." Tobacco Control 22, no. 2 (November 1, 2011): 91–96. http://dx.doi.org/10.1136/tobaccocontrol-2011-050185.
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Kamandalu, Si Gede Bandem, Ni Ketut Puji Astiti Laksmi, Zuraidah, and Hedwi Prihatmoko. "Rotting Banyu dan Suwinih sebagai Penerapan Pajak dalam Pemanfaatan Air Irigasi Subak." PURBAWIDYA: Jurnal Penelitian dan Pengembangan Arkeologi 12, no. 2 (November 29, 2023): 192–205. http://dx.doi.org/10.55981/purbawidya.2023.879.
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Farming is one of the efforts made by humans to get food. Agricultural activities continue to experience development and dynamics starting from simple level to more complex level. The complexity of agricultural activities has been mentioned in inscriptions issued during the reign of the ancient Balinese kingdoms of the 9th to 15th centuries which was indicated by the existence of agriculture based on a regular pattern. This research focuses on discussing the implementation of taxes in the use of subak irrigation water both during the Ancient Bali period and today. The data collection process in this study includes literature review, interviews, and observation. The data that has been collected is then processed using a descriptive-qualitative analysis, this analysis emphasized on the quality of the description in its presentation. The ethnoarchaeological analysis is also used in this study, the purpose of which is to provide an analogy to the implementation of taxes in the subak area. The result of this study indicated that there were conceptual similarities between rotting banyu and suwinih which is a form of implementation of water tax on paddy field management. Keywords: rotting banyu; suwinih; irrigaton; subak gede pulagan-kumba
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O'Ryan, Raúl, Sebastian Miller, and Carlos J. de Miguel. "A CGE framework to evaluate policy options for reducing air pollution emissions in Chile." Environment and Development Economics 8, no. 2 (April 23, 2003): 285–309. http://dx.doi.org/10.1017/s1355770x0300159.
Повний текст джерелаАнотація:
Successful economic growth in Chile based on open market and export strategy, is characterized by a high dependence on natural resources, and by polluting production and consumption patterns. There is an increasing concern about the need to make potentially significant trade-offs between economic growth and environmental improvements. Additionally, policy makers have been reluctant to impose standards that could have regressive consequences, making the poor poorer. Using the CGE model ECOGEM-Chile we study the direct and indirect effects of imposing environmental taxes in Chile for PM-10 as well as taxes on fuels. We analyze the effects over macroeconomic variables as well as sectoral, distributive, and environmental variables. The results show that the most significant impacts are on emissions and sectoral outputs. There are winners and losers. Macroeconomic and distributional impacts are low when low emission reductions are required, however they can be significant if a 50% reduction in emissions are imposed.
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Privalov, Nikolai. "Transport, ecology and taxes in the context of globalization." SHS Web of Conferences 129 (2021): 11010. http://dx.doi.org/10.1051/shsconf/202112911010.
Повний текст джерелаАнотація:
Research background: One of the global problems of modern transport is the harmful impact on the environment due to the use of carbon fuels. This is especially true in the context of the globalization of the economy and en-vironmental problems. The world has long been in the process of switching to alternative energy sources and reducing the use of fossil fuels. Adminis-trative measures and taxation of CO2 emissions are applied. Purpose of the article: The purpose of the article is to conduct a literary review in peer-reviewed publications on the problem of transport taxes and to make proposals for the introduction of an environmental tax within the framework of the classification of taxes proposed by the author for the pur-pose of their introduction. This analysis showed the predominance of publi-cations with an environmental aspect. Basically, the authors analyze the application of taxes on CO2 emissions, as well as various methods (logistical, technological, managerial) to reduce these emissions and improve the efficiency of transport systems. The main object of research is road transport, to a lesser extent - air transport and sea transport. Methods: The system approach, methods of scientific abstraction, formal logic, dialectical-theoretical methods, the method of empirical analysis, and other economic methods were mainly used in obtaining research results. Findings & Value added: The article deals with the modern problems of calculating and paying the transport tax, its role in the costs of transport organizations. The transport tax in Russia is likely to be replaced by an en-vironmental tax. The variants of introducing the “ecological” component in the transport tax used in Singapura are proposed. The classification of taxes proposed by the author for the purpose of their introduction can also serve the purpose of preserving the environment.
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Niedzielski, Piotr, Magdalena Zioło, Jarosław Kozuba, Ewa Kuzionko-Ochrymiuk, and Natalia Drop. "Analysis of the Relationship of the Degree of Aviation Sector Development with Greenhouse Gas Emissions and Measures of Economic Development in the European Union Countries." Energies 14, no. 13 (June 24, 2021): 3801. http://dx.doi.org/10.3390/en14133801.
Повний текст джерелаАнотація:
The rapid growth of aviation over the past fifty years has resulted in numerous negative environmental impacts due to the combustion of fossil fuels in aircraft engines. This paper presents the relationship between air transport and GHG emissions. Based on data on the development of aviation, the level of GHG emissions from transport, environmental tax revenues and the amount of GDP per capita in the countries of the European Union, an attempt was made to create a typification that would illustrate the interaction of GHG emissions with air transport, environmental taxes and GDP in the years 2009–2018. The next step to confirm the obtained results was the application of statistical methods: the TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) method of linear ordering and the Perkal index. Based on the study findings, the analyzed countries were divided into three groups: the group of innovators, the stable group and the group of students. The analysis revealed the relationship of all three analyzed variables with air transport. The development of the aviation sector leads to a significant increase in GHG emissions from transport, increased revenues from environmental taxes and acceleration of the rate of economic growth of a country.
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Pahl, Bogumil, Mariusz Popławski, Michal Radvan, and Anna Vartašová. "The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study." Białostockie Studia Prawnicze 29, no. 1 (March 1, 2024): 113–28. http://dx.doi.org/10.15290/bsp.2024.29.01.07.
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Abstract The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.
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Fagbohun, Olumuyiwa, and Obiseye Obiyemi. "Development of an Informal Sector and Tenement Taxes Monitoring and Compliance Enforcement Using Intelligent Based Electronic Policing System." Advances in Research 13, no. 1 (January 17, 2018): 1–16. http://dx.doi.org/10.9734/air/2018/38046.
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Labenko, Oleksandr, Valeriia Lymar, Olga Faichuk, Inna Dolzhenko, Taras Hutsol, Svitlana Beleі, Stanisław Parafiniuk, Dariusz Kwasniewski, Sylwester Tabor, and Lyidmila Kiurcheva. "Assessment of the Efficiency of the Financial Mechanism of Environmental Management." Production Engineering Archives 30, no. 3 (September 1, 2024): 314–25. http://dx.doi.org/10.30657/pea.2024.30.31.
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Abstract In recent decades, cataclysmic events, deterioration of air and water quality, and loss of biodiversity have forced us to look for ways to save nature. One of the ways to solve the problems is to ensure rational environmental management, which is possible by establishing an effective balance between consumption and compensation by creating an effective financial mechanism. The purpose of the study is to assess the efficiency of the current financial mechanism for environmental management in Ukraine and to determine the prospects for its improvement. The study uses analysis, synthesis, specification, systematization, and generalization. The graphical method was used to assess environmental taxes, and mathematical modelling was used to analyze the dependence of emissions on direct costs and capital investments in air protection and climate change. Environmental taxes in Ukraine are an ineffective instrument of the financial mechanism of environmental management. Their share in the structure of domestic GDP is lower than the share in the EU. The author suggests ways to improve them: to replace the CO2 tax with an energy tax; to cancel the tax-free limit of 500.000 tons of CO2 emissions per year; to change the structure of tax distribution; to introduce tax rebates. The correlation and regression analysis of the dependence of air pollutant emissions on current expenditures and capital investments in air protection and climate change issues showed the existence of a feedback loop. Investment support for environmental management should be provided from various sources in the following areas: national, local and international finances - primarily for the restoration of air, water and contaminated areas; own funds and international investments - for the modernization and greening of production.
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García-Muros, Xaquin, Mercedes Burguillo, Mikel González-Eguino, and Desiderio Romero-Jordán. "Local air pollution and global climate change taxes: a distributional analysis for the case of Spain." Journal of Environmental Planning and Management 60, no. 3 (May 24, 2016): 419–36. http://dx.doi.org/10.1080/09640568.2016.1159951.
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Mojtabai, Ramin, Kira E. Riehm, Joanna E. Cohen, G. Caleb Alexander, Jon S. Vernick, and Johannes Thrul. "Cigarette excise taxes, clean indoor air laws, and use of smoking cessation treatments: A mediation analysis." Preventive Medicine 136 (July 2020): 106098. http://dx.doi.org/10.1016/j.ypmed.2020.106098.
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Mardones, Cristian, and Camilo Mena. "Economic, environmental and distributive analysis of the taxes to global and local air pollutants in Chile." Journal of Cleaner Production 259 (June 2020): 120893. http://dx.doi.org/10.1016/j.jclepro.2020.120893.
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Shah, R. K. "Value Added Tax in Nepal: An Empirical Assessment." Tribhuvan University Journal 27, no. 1-2 (December 30, 2010): 131–42. http://dx.doi.org/10.3126/tuj.v27i1-2.26396.
Повний текст джерелаАнотація:
In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax system. In this process, the government had to face new problems that came along with the adoption of VAT. Thus, the purpose of this study is to analyze the structure and responsiveness of VAT in Nepal empirically and compare it with that of old system of sales taxes. The old system of sales taxes refers to the combined sales, entertainment, contracts, hotels, and air flight taxes received by the government before 1997/98.
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PLAKHTII, Tetiana, and Vitalina DRACHUK. "ENVIRONMENTAL TAXES: PROCEDURE FOR TAXATION AND DISCLOSURE IN ACCOUNTING SYSTEM." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 143–58. http://dx.doi.org/10.37128/2411-4413-2019-5-16.
Повний текст джерелаАнотація:
The tax system of any country is formed primarily in order to fulfil the fiscal function, which is aimed at filling the state budget. However, the problem of environmental pollution has risen in the world; therefore, this issue may be solved at the expense of different levers of the state influence at the level of the national, regional and local government. This process can be assisted through the intensification of the control function of such kind of tax payments as environmental tax. To control the activities of enterprises in the part of economic operations that cause environmental pollution through the construction of high quality information base, it is necessary to study the approaches established by the system of environmental taxation and reflection of such operations in the accounting. Recording of transactions on the accounting of the environmental tax settlements is carried out using the Settlement of tax commitments on the environmental tax, which is charged for emissions into the air of pollutants by stationary sources of pollution and Settlement of tax commitments on the environmental tax, which is charged for the placement of waste in the places or objects designated for these purposes. Based on the information given in the above-mentioned documents, the Tax Declaration of Environmental Tax is drawn up. These documents are constituents of tax reporting on the environmental tax, which show generalized information over the reporting period, i.e. a quarter. Currently, businesses want to have information that has been formed in time during a rather short time period in order to make operational and tactical decisions. We consider that it is necessary to meet the requirements of users through the formation and submitting accounting information in the form of auxiliary information on the charging of the environmental tax taking into account the specific approaches to taxation for one or another type of the environmental pollution. Such accounting information can be grouped at the request of users for certain time period, e.g. a week, a month, etc. Real environmental commitments can be reflected in the accounting system of the business entity in the context of analytical accounts, which are opened in the account 64 “Settlements of taxes and payments” and sub-account 641.5 “Settlements of the environmental tax”. The loan of this subaccount reflects the charge of the environmental tax, and its transfer to the budget – for a loan. We propose to carry out analytical accounting of settlements for environmental taxes by the types of payments (basic payment, fines, penalties) with the allocation of analytical accounts, i.e. the tax on actual emissions into the atmospheric air of pollutants by stationary sources of pollution; tax on actual volumes of emissions; tax on actual waste disposal. Accounting performed in the context of the proposed analytics will enable to form information on environmental commitments in terms of tax payments in order to provide effective management of the environmental activities of the enterprise. According to the Methodical recommendations on management reporting, one of the areas in which this form of report is being developed is the disclosure of environmental aspects. Proposals for the improvement of the procedure of documenting operations for charging commitments to the budget, as a result of meeting the requirements of environmental taxation in the form of auxiliary information and reflection in the accounting system of accounts, will improve organization of the accounting process during its practical application. This will enable not only to resolve the accounting issue on the formation of qualitative, reliable and unbiased information by its characteristics of information for reporting, but also to strengthen control over compliance with the environmental legislation and preservation of the environment. The accounting information formed by this method way will serve as an information base, in particular, to make the management report.
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Capozzola, Christopher. "Raising Revenue and Raising Hell." Law and History Review 28, no. 1 (February 2010): 227–34. http://dx.doi.org/10.1017/s0738248009990083.
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It was a time of greenbacks, goldbugs, and grangers; milquetoast mugwumps; single-taxers, socialists, standpatters, and the Sugar Trust. Calls for more taxes filled the air. Populist Mary Lease urged Americans to “raise less corn and more hell,” and even Andrew Carnegie piously endorsed an estate tax “by which the State marks its condemnation of the selfish millionaire's unworthy life.” All that hell-raising pushed an income tax through Congress in 1894, but a year later, the Supreme Court granted relief to Charles Pollock, a ten-share stockholder in the Farmers' Loan and Trust Company, leaving Justice Henry Brown to moan in dissent that “the decision involve[d] nothing less than the surrender of the taxing power to the moneyed class.” The Populist Party demanded that “[t]he power of government—in other words, of the people—should be expanded … to the end that oppression, injustice, and poverty shall eventually cease in the land.” By the summer of 1914, oppression, injustice, and poverty were still around, but the Constitution had a Sixteenth Amendment, and the power to collect corporate excise and personal income taxes rested in the hands of the Treasury Department. But still, with all that hell-raising, I wouldn't wanted to work there.
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Grace Sriati Mengga and Esti Membunga. "Analisis Z-Score Pada PT. Air Asia Indonesia Tbk." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (July 29, 2022): 397–404. http://dx.doi.org/10.54259/akua.v1i3.1017.
Повний текст джерелаАнотація:
This study discusses the health conditions of the aviation industry company, namely PT. Air Asia Indonesia Tbk. The purpose of this study was to determine the company's health condition in accordance with the results of the Z-Score of the Altman method at PT. Air Asia Indonesia Tbk. The data analysis method used is descriptive quantitative by calculating the numbers in the financial statements of PT. Air Asia Indonesia Tbk.. The data analysis technique used is the Altman Z-Score model. Data collection techniques are carried out through documentation of the data published by PT. Air Asia Indonesia Tbk. To determine the results in this study used the I. Altman Z-score model in 1968. The results of this study found that PT. Air Asia Indonesia Tbk for 4 (four) years experienced financial difficulties or was in the classification of high potential for bankruptcy. This has a direct impact on stock prices and earnings before interest and taxes which continue to decline.
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Chu, Zhaopeng, Chen Bian, and Jun Yang. "Air Pollution Regulations in China: A Policy Simulation Approach with Evolutionary Game." Problemy Ekorozwoju 17, no. 1 (January 1, 2022): 222–33. http://dx.doi.org/10.35784/pe.2022.1.20.
Повний текст джерелаАнотація:
In the institutional context of China’s political centralization and fiscal decentralization, this study explores the environmental regulations that make the central and local governments join efforts in air pollution control. Policy simulations in an evolutionary game show that the best approach is to internalize environmental costs and benefits in local governments’ objective function. The effectiveness of several policy instruments is examined individually and jointly, including administrative inspection, transfer payment, and environmental taxes. It is shown that in case environmental consequences are not internalized, appropriate application of policy instruments can incentivize goal-oriented local governments to choose the socially optimal strategy.
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Ramdani, Dani. "Indonesia's Economic Impact of the Carbon Tax." Wiga : Jurnal Penelitian Ilmu Ekonomi 13, no. 1 (March 1, 2023): 62–73. http://dx.doi.org/10.30741/wiga.v13i1.970.
Повний текст джерелаАнотація:
What is the impact of the adoption of the carbon tax on climate change, carbon dioxide emissions, and other impacts on the Indonesian economy? is the research question raised in this paper. This study is crucial because although the Indonesian economy hasn't fully recovered, the government has announced plans to impose additional taxes that will burden businesses and industries and may lead to an increase in unemployment as a result of layoffs. This study was inspired by a number of studies on climate change and carbon dioxide emissions that show that, by 2050, the world will become hotter and more people would die from breathing poor air as a result of rising carbon dioxide emissions. The author tries to determine what effect a carbon price might have on Indonesia's economy. Data on the adoption of carbon taxes in 15 countries that have already done so was gathered by the authors between 1990 and 2019. This study adopted a descriptive qualitative methodology. The implementation of carbon taxes in several countries such as Finland and Sweden has proven successful in reducing carbon emissions and does not have a negative impact on their country's economy.
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Radó, Márta K., Anthony A. Laverty, Thomas Hone, Kiara Chang, Mohammed Jawad, Christopher Millett, Jasper V. Been, and Filippos T. Filippidis. "Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries." PLOS Global Public Health 2, no. 3 (March 16, 2022): e0000042. http://dx.doi.org/10.1371/journal.pgph.0000042.
Повний текст джерелаАнотація:
Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures. We evaluated longitudinal associations of cigarette taxes with neonatal and infant mortality globally. We applied country-level panel regressions using 2008–2018 annual mortality and biennial WHO tobacco taxation data. Complete data was available for 159 countries. Outcomes were neonatal and infant mortality. We conducted analyses by type of taxes (i.e. specific cigarette taxes, ad valorem taxes, and other taxes, import duties and VAT) and the income group classification of countries. Covariates included scores for other WHO recommended tobacco control policies, socioeconomic, health-care, and air quality measures. Secondary analyses investigated the associations between cigarette tax and cigarette consumption. We found that a 10 percentage-point increase in total cigarette tax as a percentage of the retail price was associated with a 2.6% (95% Confidence Interval [CI]: 1.9% to 3.2%) decrease in neonatal mortality and a 1.9% (95% CI: 1.3% to 2.6%) decrease in infant mortality globally. Estimates were similar for both excise and ad valorem taxes. We estimated that 231,220 (95% CI: 152,658 to 307,655) infant deaths could have been averted in 2018 if all countries had total cigarette tax at least 75%. 99.2% of these averted deaths would have been in low- and middle-income countries (LMICs). The secondary analysis supported causal interpretation of results by finding that a 10 percentage-point increase in taxes was associated with a reduction of 94.6 (95% CI: 32.7 to 156.5) in annual cigarette consumption per capita. Although causal inference is precarious due to the quasi-experimental design, we used a robust analytical approach and focused on within-country changes. Limitations include an inability to include data on roll-your-own tobacco, other forms of tobacco use, and reliance on taxation data only for the cigarette brands most sold in each country. In line with limited existing evidence conducted in HICs, we found that raising taxes on tobacco was associated with a reduction in neonatal and infant mortality globally. Implementing recommended levels of taxation in LMICs should be a priority since this is where the lowest levels of taxation and the largest potential infant mortality benefits exist.
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Țibulcă, Ioana-Laura. "Reducing Air Pollution: Are Environmental Taxes Enough to Help the EU Member States Reach Climate Neutrality by 2050?" Polish Journal of Environmental Studies 30, no. 5 (July 29, 2021): 4205–18. http://dx.doi.org/10.15244/pjoes/132621.
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Das, Sukanya, MN Murty, and Kavita Sardana. "Using Economic Instruments to Fix the Liability of Polluters in India." Ecology, Economy and Society–the INSEE Journal 4, no. 2 (July 31, 2021): 45–64. http://dx.doi.org/10.37773/ees.v4i2.363.
Повний текст джерелаАнотація:
This review paper highlights the informational requirements for the effective use of environmental policy instruments to achieve ambient standards of pollution in India. A section on the Integrated Urban Air Pollution Assessment Model is attempted to identify data requirements for, and information gaps associated with, using these instruments. We review the available information and identify informational gaps that thwart the realization of ambient standards of environmental quality. In India, command-and-control instruments are arbitrarily used to assign liability without taking cognizance of economic estimates. The available cost–benefit estimates of air and water pollution, combined with air quality modelling for urban areas and water quality modelling, are essential inputs for using environmental policy instruments to ensure compliance with ambient standards. We discuss how to use economic estimates while designing and using economic instruments such as pollution taxes and pollution permits, in addition to command and control.
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Radovanović, Biljana, and Gordana Stojmenović. "TAX SYSTEM IN THE FUNCTION OF ENVIRONMENTAL PROTECTION." Knowledge International Journal 30, no. 6 (March 20, 2019): 1575–79. http://dx.doi.org/10.35120/kij30061575r.
Повний текст джерелаАнотація:
In the upcoming period, the Republic of Serbia should provide financial resources in the amount of about EUR 10 billion for the field of environmental protection in order to harmonize standards with EU standards in the same area and in that way bring it closer to joining the European peoples' community. Analyzing existing sources and levels of environmental financing, there are major problems that the Republic of Serbia has to overcome in order to join the European Union. It is necessary to adopt strategies in the field of climate change, air pollution and waters of the Republic of Serbia, and that the Ministry of Environmental Protection should be given greater authority. One of the most common and most sophisticated sources of financing environmental protection is found in fiscal conditions, primarily in ecological taxes, fees and taxes collected within the tax system of the Republic of Serbia.
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Bakken, L. E., and L. Skogly. "Parametric Modeling of Exhaust Gas Emission From Natural Gas Fired Gas Turbines." Journal of Engineering for Gas Turbines and Power 118, no. 3 (July 1, 1996): 553–60. http://dx.doi.org/10.1115/1.2816683.
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Increased focus on air pollution from gas turbines in the Norwegian sector of the North Sea has resulted in taxes on CO2. Statements made by the Norwegian authorities imply regulations and/or taxes on NOx emissions in the near future. The existing CO2 tax of NOK 0.82/Sm3 (US Dollars 0.12/Sm3) and possible future tax on NOx are analyzed mainly with respect to operating and maintenance costs for the gas turbine. Depending on actual tax levels, the machine should be operated on full load/optimum thermal efficiency or part load to reduce specific exhaust emissions. Based on field measurements, exhaust emissions (CO2, CO, NOx, N20, UHC, etc.) are established with respect to load and gas turbine performance, including performance degradation. Different NOx emission correlations are analyzed based on test results, and a proposed prediction model presented. The impact of machinery performance degradation on emission levels is particularly analyzed. Good agreement is achieved between measured and predicted NOx emissions from the proposed correlation. To achieve continuous exhaust emission control, the proposed NOx model is implemented to the on-line condition monitoring system on the Sleipner A platform, rather than introducing sensitive emission sensors in the exhaust gas stack. The on-line condition monitoring system forms an important tool in detecting machinery condition/degradation and air pollution, and achieving optimum energy conservation.
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Vierth, Inge, Rune Karlsson, Tobias Linde, and Kevin Cullinane. "How to achieve less emissions from freight transport in Sweden." Maritime Business Review 4, no. 1 (March 18, 2019): 4–15. http://dx.doi.org/10.1108/mabr-09-2018-0032.
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Purpose For the case of Sweden, this paper aims to determine how a range of different infrastructure fees and taxes influences modal split, port throughputs, air emissions, societal costs of greenhouse gas (GHG) emissions and air pollution, as well as logistics costs. Design/methodology/approach The Swedish national freight model is used to simulate a range of different proposed infrastructure fees, one by one and in combination. The volume of emissions of CO2-equivalents, NOx, SOx and PM under the different scenarios is calculated in both volume and monetary terms, by applying national emission factors and EU values for external costs. Findings Road user fees are calculated to have the largest impact on the modal split, GHG emissions and air pollution. The impact increases slightly when road user fees are combined with higher fees for sea and rail and/or gate fees in all Swedish ports. The imposition of gate fees over €30 per truck in all ports leads to shifts in cargo to land-based modes and to ports outside Sweden. The logistics costs in Sweden are found to be three to ten times higher than the benefits of reduced GHG emissions and air pollution, although other benefits to society need to be considered as well. Research limitations/implications Methods which attempt to evaluate alternative approaches to the internalisation of the external costs caused by transport need to be further developed. In particular, they need to encompass a more holistic perspective on “benefits to society”, other than merely reductions in GHG emissions and air pollution. To facilitate international acceptance and adoption, such methods require agreements to be reached on common definitions and routines. Practical implications The results can be used as basis for policy-making. They illustrate the environmental impacts of the fees and taxes one by one and in combination and to what extent these reinforce each other and should be co-ordinated. Social implications The outcomes are relevant to national and international policymakers and authorities, as well as port authorities, shippers and transport companies who need to determine unilateral strategies on how to reduce GHG emissions and air pollution, without undermining their wider business objectives. Originality/value The approach is original in facilitating the testing of policies which impact on the transport system and the environment across different dimensions. The work has additional value in informing policy because of its use of Sweden’s national freight transport model.
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Matyukha, Volodymyr, та Olena Sukhina. "МЕТОДОЛОГІЯ ВИЗНАЧЕННЯ РОЗМІРУ ЕКОЛОГІЧНОГО ПОДАТКУ ЗА ВИКИДИ В АТМОСФЕРНЕ ПОВІТРЯ ДВООКИСУ ВУГЛЕЦЮ". Economical 2, № 28 (2023): 4–14. http://dx.doi.org/10.31474/1680-0044-2023-2(28)-4-14.
Повний текст джерелаАнотація:
This article is devoted to current problems of environmental protection. Environmental taxes (payments) are the most effective tools that can be used to regulate relations between the state and polluters, as well as to stimulate polluting enterprises to ecologization their production. Objective. The purpose of the paper is to develop a methodological approach to determining the amount of the environmental tax for emissions of carbon dioxide into the atmosphere. Research methods. The purpose of the research is achieved with the help of general scientific methods (analysis of statistical data, synthesis, generalization) and special methods (collection of information, its processing, conducting analytical work, methods of calculations and justifications). The volumes of carbon dioxide emissions into the atmospheric air were analyzed. Among the methods of conducting analytical work, the comparison method was used - to compare the amount of the environmental tax determined by us for emissions of carbon dioxide into the atmosphere with similar environmental tax rates applied in the European Union. Obtained results. A methodological approach has been developed to determine the amount of the environmental tax for carbon dioxide emissions into the atmosphere. The amount of the environmental tax for carbon dioxide emissions into the atmospheric air is determined by the cost of forest ecosystem services for the absorption of carbon dioxide, the annual costs of enterprises for the ecologization of production, the volume of carbon dioxide emissions into the atmospheric air from stationary and mobile sources in Ukraine, the annual volume of carbon dioxide absorption by forest ecosystems from atmospheric air. Our research is complete and includes both an economic and an ecological component, which characterize the state of atmospheric air pollution with carbon dioxide. Using this methodology, we made calculations and obtained economically justified amounts of environmental tax. In terms of its economic significance, such an ecosystem payment is not a new tax and does not contradict the current legislation of Ukraine. Data for calculations are taken from the real economy in the environmental sphere. The amount of such an environmental tax, obtained on the basis of our methodology, correlates with the amounts of taxes for emissions of carbon dioxide into the atmospheric air, which are currently used in European countries. We received the economically justified amount of the appropriate environmental tax. It is thanks to real statistical data that our obtained indicators
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Weinreich, David. "Making Self-Help Finance Work: Overcoming the Legislative Obstacles to Using Local Option Taxes for Regional Transportation." Transportation Research Record: Journal of the Transportation Research Board 2670, no. 1 (January 2017): 50–58. http://dx.doi.org/10.3141/2670-07.
Повний текст джерелаАнотація:
Because of the stagnation of federal money for new transportation infrastructure, local jurisdictions have increasingly found the need to fund capital projects themselves through transportation voter initiatives, known as local option taxes. Localized funding decisions make coordination across jurisdictions more difficult despite growing needs to solve regional problems, such as air quality, economic growth, and transport of the economically disadvantaged. In an effort to self-finance new projects while building an integrated regional system, some regions have taken the ambitious step of developing multijurisdictional self-help taxes and asking voters across multiple counties to support their proposals. However, few states authorize such taxes, and in some cases, advocates have had to lobby for legislative permission to hold a referendum. Although local obstacles are significant, legislative ones may stop such proposals before they can even begin. This study looks at seven cases that have occurred in four regions since 1990. Using interviews and archival evidence, this study examined how state-authorizing legislation and other factors shaped each process. The study finds that restrictive legislation can be problematic, although the need for new legislation makes the process cumbersome and difficult to repeat. Conversely, preauthorization using permissive language for particular factors—such as the tax rate, the timing and election cycle, the jurisdictions to be included, and the rules for selecting projects—is particularly important to ensuring that the process can adapt to local politics and changing circumstances. This approach can lift a significant obstacle to the use of multijurisdictional option tax processes as a way to fund regional transportation on a more regular basis.