22 resultados para Municipal revenue


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This article discusses the notion that the persistence of “traditional” political practices weakens Brazil’s democracy.Drawing on the cases of three Brazilian municipalities administered by the Workers’ Party (PT), the author examines the space between “traditional” and “modern” and argues that successful democratization does not eradicate practices such as clientelism and patronage, but it tends to incorporate and build on these traditional political elements. Moreover, the article maintains that the democratization of municipal politics is inextricably bound up with the eradication of poverty and the construction of a responsive, state-based social safety net.

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Objective: To examine the impact of smoke-free policies on revenue in Tasmanian bars.

Method: Monthly sales turnover from January 2002 to March 2007, provided by the Australian Bureau of Statistics was analysed. There were two outcome measures: (1) the ratio of monthly bar sales turnover in Tasmania to monthly bar sales turnover in four other Australian states, and (2) the ratio of monthly bar turnover to monthly retail turnover in Tasmania. Linear regression was used to assess the impact of the smoke-free policy on expenditure.

Results: The smoke-free policy had no effect on sales turnover.

Conclusion: The smoke-free policy protects hospitality workers and patrons from exposure to secondhand smoke and has had no adverse effect on sales turnover.

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Analyses the methodologies and accounting treatments used for the transfer of assets, liabilities, revenues and expenses resulting from municipal restructuring in Victoria during the early 1990s. It was found that most municipalities adopted simple or pragmatic methods, whereby fixed assets and associated liabilities were allocated physically avoiding the need for financial valuations.

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Vine-row soil chemical and physical properties were significantly and detrimentally altered by drip irrigation of treated municipal effluent. Hydraulic gradients under the drip-emitter fostered strong chemical gradients and high variability of vine-row soil parameters, complicating soil management. Gypsum improves soil properties without impacting vine production when applied in small quantities.

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A simulation approach is described for the spatial allocation of crops across a region in order to maximise total revenue. The model uses inputs from GIS-based land suitability analysis to provide data on yields for a range of commodities, where the land suitability for the crops can be determined by either biophysical models or multi-criteria analysis. The objective of the study was to gain some indication of the magnitude of improvement possible in revenue, based on the convergence results for the optimisation (subject to estimated production quantities and market prices). The basic structure of the model allows for scaling up to larger problems with additional inputs and finer cell resolution. The software produces a visualisation of crop spatial allocation across the region and is compatible with statistical uncertainty analysis. The results of model simulations revealed a significant increase in revenue is possible using this approach and, when projected over the full region, suggests the possibility of significant economic benefits.

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In this paper we derive conditions under which optimal tax rates for addictive goods exceed tax rates for non-addictive consumption goods within a rational addiction framework where exogenous government spending cannot be financed with lump sum taxes. We reexamine classic results on optimal commodity taxation and find a rich set of new findings. Two dynamic effects exist. First, households anticipating higher future addictive tax rates reduce current addictive consumption, so they will be less addicted when the tax rate increases. Therefore, addictive tax revenue falls prior to the tax increase. Surprisingly, the optimal tax rate on addictive goods is generally decreasing in the strength of tolerance, since strong tolerance strengthens this tax anticipation effect. Second, high current tax rates on addictive goods make households less addicted in the future, affecting all future tax revenues in a way which depends on how elasticities are changing over time. Classic results on uniform commodity taxation emerge as special cases when elasticities are constant and the addiction function is homogeneous of degree one. Finally, we also study features of addictive goods such as complementarity to leisure that, while not directly related to the definition of addiction, are nonetheless properties many addictive goods display.