Environmental Tax on Products and Services Based on Their Carbon Footprint: A Case Study of the Pulp and Paper Sector

The main aim of this work is to define an environmental tax on products and services based on their carbon footprint. We examine the relevance of conventional life cycle analysis (LCA) and environmentally extended input-output analysis (EIO) as methodological tools to identify emission intensities of products and services on which the tax is based. The short-term price effects of the tax and the policy implications of considering non-GHG are also analyzed. The results from the specific case study on pulp production show that the environmental tax rate based on the LCA approach (1,8%) is higher than both EIO approaches (0,8% for product and 1,4% for industry approach), but they are comparable. Even though LCA is more product specific and provides detailed analysis, EIO would be the more relevant approach to apply economy wide environmental tax. When the environmental tax considers non-GHG emissions instead of only CO2, sectors such as agriculture, mining of coal and extraction of peat, and food exhibit higher environmental tax and price effects. Therefore, it is worthwhile for policy makers to pay attention on the implication of considering only CO2 tax or GHG emissions tax in order for such a policy measure to be effective and meaningful. Keywords: Environmental tax; Life cycle analysis; Environmental input-output analysis.

Sperrin Lakeland Trust - Consultation Paper: Making Services Safer In Sperrin Lakeland Trust

Sperrin Lakeland Trust - Consultation Paper: Making Services Safer In Sperrin Lakeland Trust

Public sector rationing and private sector selection [paper accepted and forthcoming in Journal of Public Economic Theory]

We study the interaction between nonprice public rationing and prices in the private market. Under a limited budget, the public supplier uses a rationing policy. A private firm may supply the good to those consumers who are rationed by the public system. Consumers have different amounts of wealth, and costs of providing the good to them vary. We consider two regimes. First, the public supplier observes consumers' wealth information; second, the public supplier observes both wealth and cost information. The public supplier chooses a rationing policy, and, simultaneously, the private firm, observing only cost but not wealth information, chooses a pricing policy. In the first regime, there is a continuum of equilibria. The Pareto dominant equilibrium is a means-test equilibrium: poor consumers are supplied while rich consumers are rationed. Prices in the private market increase with the budget. In the second regime, there is a unique equilibrium. This exhibits a cost-effectiveness rationing rule; consumers are supplied if and only if their costbenefit ratios are low. Prices in the private market do not change with the budget. Equilibrium consumer utility is higher in the cost-effectiveness equilibrium than the means-test equilibrium [Authors]

Primary Care - A position paper for the Professions Allied to Medicine (PDF 839 KB)

A Position Paper for the Professions Allied to Medicine

Northern Ireland's Fire and Rescue Service - Consultation Paper

Northern Ireland's Fire and Rescue Service - Consultation

Eating Disorder Services - Consultation Paper (PDF 98KB)

Eating disorders have one of the highest levels of mortality of any psychiatric illness. Around 0.6% of all those with anorexia nervosa die per year giving a cumulative life time mortality of between 5%-20%. Eating disorders are also associated with high levels of psychiatric and physical complications. The physical complications are often irreversible, lead to multiple medical investigations and have significant resource implications in their management. åÊ

Investing for Health - Consultation Paper

Investing for Health aims to improve the health of our people and reduce inequalities in health. It sets out a broad range of areas where new and concerted action could make a significant difference to health and wellbeing. Three priority groups are identified; the very young, children and young people, and older people. In line with best practice elsewhere a settings approach is proposed, and homes, schools, workplaces and communities are identified as priority settings. As part of an integrated lifestyle and lifeskills programme the priority topics identified include; smoking, physical activity, eating for health, harm related to alcohol and drug misuse, mental health, sexual health and accidents. åÊ

Cancer Services - A Position Paper for the Professions Allied to Medicine (PDF 175 KB)

A Position Paper for the Professions Allied to Medicine Patients with cancer are living longer due to early diagnosis and better treatment. In recent years there has been increasing attention to issues related to the quality of life of patients with cancer and a recognition of the potential for habilitation and rehabilitation. As a result, PAMs as members of the multi-disciplinary team are now more actively involved with patients diagnosed with cancer during all phases of their disease. Each person’s life possesses a unique blend of psychological, social, economic and physical factors and comprehensive care requires the needs of the whole person to be addressed. This requires patients and carers having timely access to the most appropriate range of professional skills that will allow individual patients and their carers to retain control of their lives and associated circumstances for as long as possible. It also requires professions, in all locations, to work in a collaborative patient centred manner that affords the best outcome for patients. The need has been highlighted for a multi-professional approach to the delivery of cancer services in “Investing for the Future” and “A Framework for the Multi-professional Contribution to Cancer Care in Northern Ireland”. This need has also been highlighted in the PAM Strategy document. åÊ

Adoption Legislation Consultation - Discussion Paper

Adoption Legislation Consultation РDiscussion Paper This discussion paper is part of a fundamental review of Irish adoption policy and practice referred to in the Minister for Children̢?Ts foreword. The purpose of the review is to give organisations and individuals with an interest in adoption law and practice an opportunity to contribute to the development of a modern adoption system characterised by clarity, consistency and fairness. Click here to download PDF 104kb

Paper de la quinasa IKKalpha al càncer colorectal

Prèviament havíem identificat la presència d’una forma de l’IKKα de 45kD que s’expressa específicament en el nucli de les cèl.lules de cancer colorectal. A més havíem demostrat que aquesta forma estava fosforilada la qual cosa suggereix que es tracta d’una forma activa d’IKKa. Un dels objectius que ens varem plantejar va ser determinar el mecanisme per el qual es generava aquesta forma de la quinasa. Mitjançant eines bioinformàtiques hem identificat possibles llocs de processament proteolític en la seqüència d’IKKα que podrien ser responsables de generar el fragment de 45kD present en les cèl.lules tumorals. Després, hem demostrat que les proteases identificades in silico són capaces de processar IKKa in vitro, específicament en els llocs predits. S’ha pogut constatar, mitjançant la mutació dels possibles llocs de processament, que només un dels llocs identificats bioinformàticament corresponent a Cathepsin B/L era funcional in vitro, mentre que els altres llocs predits no ho eren. D’igual manera, l’expressió ectòpica de la Cathepsin B o L és capaç de produïr el processament d’IKKα. Pel contrari, la inhibició de l’activitat de la proteasa mitjançant inhibidors específics és capaç de bloquejar el processament d’IKKa en cèl.lules tumorals. Finalment, hem demostrat que els nivells de la Cathepsin B i L, proteases identificades com a responsables de processar IKKa es troben sobre-expressades en la majoria de les mostres humanes de càncer de colon analitzades comparat amb el teixit normal adjacent del mateixos pacients.

Adoption Legislation Consultation - Discussion Paper

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The Challenges for Nursing and Midwifery, A Discussion Paper

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White Paper on Private Health Insurance

This White Paper, which arises from commitments in the Action Programme for the New Millennium, sets out the Government’s policy objectives and proposals regarding the role of private health insurance in the overall healthcare system, the regulation of the health insurance market, and the corporate structure and status of the Voluntary Health Insurance Board Download the Report here

Green Paper on Abortion

While the issues surrounding abortion are extremely complex, the objective of this Green Paper is to set out the issues, to provide a brief analysis of them and to consider possible options for the resolution of the problem. The Paper does not attempt to address every single issue in relation to abortion, nor to give an exhaustive analysis of each. Every effort has been made to concentrate on the main issues and to discuss them in a clear, concise and objective way Download the Report here