894 resultados para fairness of taxation
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Le tabagisme est responsable de plus de 5 million de décès par an à travers le monde. En Suisse (2010), la prévalence de fumeurs chez les 14-19 ans était de 22% et la prévalence d'ex-fumeurs de 3%, taux qui reste relativement stable au fil des dernières années. La plupart des jeunes fumeurs désirant arrêter de fumer rencontrent des difficultés pour y parvenir. Les revues empiriques ont conclu que les programmes ayant pour but l'arrêt du tabagisme chez les jeunes ont une efficacité limitée. Afin de fournir une base solide de connaissances pour les programmes d'interventions contre le tabagisme, les déterminants de l'auto-cessation ont besoin d'être compris. Nous avons systématiquement recherché dans PUBMED et EMBASE des études longitudinales, basées sur la population, portant sur les déterminants de l'auto-cessation chez des adolescents et des jeunes adultes fumeurs. Nous avons passé en revue 4'502 titres et 871 abstracts, tous examinés indépendamment par deux et trois examinateurs, respectivement. Les critères d'inclusion étant : articles publiés entre janvier 1984 et août 2010, concernant les jeunes entre 10 et 29 ans et avoir une définition de cessation de fumer d'au moins 6 mois. Neuf articles ont été retenus pour une analyse détaillée. Les données suivantes ont été extraites de chaque article : le lieu de l'étude, la période étudiée, la durée du suivi, le nombre de collecte de données, la taille de l'échantillon, l'âge ou l'année scolaire des participants, le nombre de participants qui arrêtent de fumer, le status tabagique lors de la première collecte, la définition de cessation, les co-variantes et la méthode analytique. Le nombre d'études qui montrent une association significativement significative entre un déterminant et l'arrêt du tabagisme a été tabulé à partir de toutes les études qui ont évalués ce déterminant. Trois des neufs articles retenus ont défini l'arrêt du tabagisme comme une abstinence de plus de 6 mois et les six autres comme 12 mois d'abstinence. Malgré l'hétérogénéité des méthodes utilisées, cinq facteurs principaux ressortent comme prédicteur de l'arrêt du tabagisme : 1) ne pas avoir d'amis qui fument, 2) ne pas avoir l'intention de continuer de fumer dans le futur, 3) résister à la pression sociale, 4) être âgé de plus de 18 ans lors de la première cigarette, et 5) avoir un avis négatif au sujet du tabagisme. D'autres facteurs sont significatifs mais ne sont évalués que dans peu d'articles. La littérature au sujet des prédicteurs de cessation chez les adolescents et les jeunes adultes est peu développée. Cependant, nous remarquons que les facteurs que nous avons mis en évidence ne dépendent pas que de l'individu, mais aussi de l'environnement. La prévention du tabagisme peut se centrer sur les bienfaits de l'arrêt (p.ex., par rapport à l'asthme ou les performances sportives) et ainsi motiver les jeunes gens à songer d'arrêter de fumer. Une taxation plus lourde sur le prix des cigarettes peut être envisagée afin de retarder l'âge de la première cigarette. Les publicités anti-tabagiques (non sponsorisées par les entreprises de tabac) peuvent influencer la perception des jeunes par rapport au tabagisme, renforçant ou créant une attitude anti-tabagique. Les prochaines campagnes anti- tabac devraient donc tenir compte de ces différents aspects.
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Treaty Establishing the European Community, operative until December 1st 2009, had already established in its article 2 the mission of the up until then European Community and actual European Union is to promote an harmonious, equilibrated and sustainable development of the economic activities of the whole Community. This Mission must be achieved by establishing a Common Market, an Economic and Monetary Union and the realization of Common Policies. One of the instruments to obtain these objectives is the use of free circulation of people, services and capitals inside the Common and Interior Market of the European Union. The European Union is characterized by the confirmation of the total movement of capitals, services and individuals and legal peoples’ freedom; freedom that was already predicated by the Maastricht Treaty, through the suppression of whatever obstacles which are in the way of the objectives before exposed. The old TEC in its Title III, now Title IV of the Treaty on the Functioning of the European Union, covered the free circulation of people, services and capitals. Consequently, the inclusion of this mechanism inside one of the regulating texts of the European Union indicates the importance this freedom supposes for the European Union objectives’ development. Once stood up the relevance of the free movement of people, services and capitals, we must mention that in this paper we are going to centre our study in one of these freedoms of movement: the free movement of capital. In order to analyze in detail the free movement of capital within the European framework, we are going to depart from the analysis of the existent case law of the Court of Justice of the European Union. The use of jurisprudence is basic to know how Community legislation is interpreted. For this reason, we are going to develop this work through judgements dictated by the European Union Court. This way we can observe how Member States’ regulating laws and the European Common Law affect the free movement of capital. The starting point of this paper will be the Judgement C-67/08 European Court of Justice of February 12th 2009, known as Block case. So, following the argumentation the Luxemburg Court did about the mentioned case, we are going to develop how free movement of capital could be affected by the current disparity of Member States’ legislation. This disparity can produce double taxation cases due to the lack of tax harmonized legislation within the interior market and the lack of treaties to avoid double taxation within the European Union. Developing this idea we are going to see how double taxation, at least indirectly, can infringe free movement of capital.
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Introduction In my thesis I argue that economic policy is all about economics and politics. Consequently, analysing and understanding economic policy ideally has at least two parts. The economics part, which is centered around the expected impact of a specific policy on the real economy both in terms of efficiency and equity. The insights of this part point into which direction the fine-tuning of economic policies should go. However, fine-tuning of economic policies will be most likely subject to political constraints. That is why, in the politics part, a much better understanding can be gained by taking into account how the incentives of politicians and special interest groups as well as the role played by different institutional features affect the formation of economic policies. The first part and chapter of my thesis concentrates on the efficiency-related impact of economic policies: how does corporate income taxation in general, and corporate income tax progressivity in specific, affect the creation of new firms? Reduced progressivity and flat-rate taxes are in vogue. By 2009, 22 countries are operating flat-rate income tax systems, as do 7 US states and 14 Swiss cantons (for corporate income only). Tax reform proposals in the spirit of the "flat tax" model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. In joint work, Marius Brülhart and I explore the implications of changes in these three parameters on entrepreneurial activity, measured by counts of firm births in a panel of Swiss municipalities. Our results show that lower average tax rates and reduced complexity of the tax code promote firm births. Controlling for these effects, reduced progressivity inhibits firm births. Our reading of these results is that tax progressivity has an insurance effect that facilitates entrepreneurial risk taking. The positive effects of lower tax levels and reduced complexity are estimated to be significantly stronger than the negative effect of reduced progressivity. To the extent that firm births reflect desirable entrepreneurial dynamism, it is not the flattening of tax schedules that is key to successful tax reforms, but the lowering of average tax burdens and the simplification of tax codes. Flatness per se is of secondary importance and even appears to be detrimental to firm births. The second part of my thesis, which corresponds to the second and third chapter, concentrates on how economic policies are formed. By the nature of the analysis, these two chapters draw on a broader literature than the first chapter. Both economists and political scientists have done extensive research on how economic policies are formed. Thereby, researchers in both disciplines have recognised the importance of special interest groups trying to influence policy-making through various channels. In general, economists base their analysis on a formal and microeconomically founded approach, while abstracting from institutional details. In contrast, political scientists' frameworks are generally richer in terms of institutional features but lack the theoretical rigour of economists' approaches. I start from the economist's point of view. However, I try to borrow as much as possible from the findings of political science to gain a better understanding of how economic policies are formed in reality. In the second chapter, I take a theoretical approach and focus on the institutional policy framework to explore how interactions between different political institutions affect the outcome of trade policy in presence of special interest groups' lobbying. Standard political economy theory treats the government as a single institutional actor which sets tariffs by trading off social welfare against contributions from special interest groups seeking industry-specific protection from imports. However, these models lack important (institutional) features of reality. That is why, in my model, I split up the government into a legislative and executive branch which can both be lobbied by special interest groups. Furthermore, the legislative has the option to delegate its trade policy authority to the executive. I allow the executive to compensate the legislative in exchange for delegation. Despite ample anecdotal evidence, bargaining over delegation of trade policy authority has not yet been formally modelled in the literature. I show that delegation has an impact on policy formation in that it leads to lower equilibrium tariffs compared to a standard model without delegation. I also show that delegation will only take place if the lobby is not strong enough to prevent it. Furthermore, the option to delegate increases the bargaining power of the legislative at the expense of the lobbies. Therefore, the findings of this model can shed a light on why the U.S. Congress often practices delegation to the executive. In the final chapter of my thesis, my coauthor, Antonio Fidalgo, and I take a narrower approach and focus on the individual politician level of policy-making to explore how connections to private firms and networks within parliament affect individual politicians' decision-making. Theories in the spirit of the model of the second chapter show how campaign contributions from lobbies to politicians can influence economic policies. There exists an abundant empirical literature that analyses ties between firms and politicians based on campaign contributions. However, the evidence on the impact of campaign contributions is mixed, at best. In our paper, we analyse an alternative channel of influence in the shape of personal connections between politicians and firms through board membership. We identify a direct effect of board membership on individual politicians' voting behaviour and an indirect leverage effect when politicians with board connections influence non-connected peers. We assess the importance of these two effects using a vote in the Swiss parliament on a government bailout of the national airline, Swissair, in 2001, which serves as a natural experiment. We find that both the direct effect of connections to firms and the indirect leverage effect had a strong and positive impact on the probability that a politician supported the government bailout.
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Despite the long tradition for asking about the negative social and health consequences of alcohol consumption in surveys, little is known about the dimensionality of these consequences. Analysing cross-sectional and longitudinal data from the Nordic Taxation Study collected for Sweden, Finland, and Denmark in two waves in 2003 and 2004 by means of an explorative principal component analysis for categorical data (CATPCA), it is tested whether consequences have a single underlying dimension across cultures. It further tests the reliability, replicability, concurrent and predictive validity of the consequence scales. A one-dimensional solution was commonly preferable. Whereas the two-dimensional solution was unable to distinguish clearly between different concepts of consequences, the one-dimensional solution resulted in interpretable, generally very stable scales within countries across different samples and time.
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The history of tax havens during the decades before World War II is still little known. To date, the studies that have focused on the 1920s and 1930s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished historical archives of five countries (Switzerland, Great Britain, Belgium, France, Germany), this paper offers therefore a new comparative appraisal of international tax competition during this period in order to answer the following question: What was the specificity of the Swiss case - already considered a quintessential tax haven at the time - in comparison to other banking centres? The findings of this research study are twofold. First, the 1920s and 1930s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Most of the financial centres granted consistent tax benefits for imported capital, while the limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. Second, within this general environment, the fiscal strategies of a tax haven like Switzerland differed from those of a great financial power like Great Britain. Whereas the Swiss administration readily placed itself at the service of the banking community, British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury, and the English business circles.
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In this paper we simulate and analyse the economic impact that sectorial productivity gains have on two regional Spanish economies (Catalonia and Extremadura). In particular we study the quantitative effect that each sector’s productivity gain has on household welfare (real disposable income and equivalent variation), on the consumption price indices and factor relative prices, on real production (GDP) and on the government’s net income (net taxation revenues of social transfers to households). The analytical approach consists of a computable general equilibrium model, in which we assume perfect competition and cleared markets, including factor markets. All the parameters and exogenous variables of the model are calibrated by means of two social accounting matrices, one for each region under study. The results allow us to identify those sectors with the greatest impact on consumer welfare as the key sectors in the regional economies. Keywords: Productivity gains, key sectors, computable general equilibrium
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Annual Report of the Chief Medical Officer for the year 2001 The Chief Medical Officer's report 2001 is being presented in the context of the publication in November 2001 of the Health Strategy Quality and Fairness: A Health System for You. This strategy was developed after the most intensive consultation process ever undertaken by the Department of Health and Children and: Click here to download PDF 883kb
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Department of Health and Children Business Plan 2003 The National Health Strategy â?oQuality and Fairness: A Health System for Youâ?Âù is based on a whole-system approach to health matters. It recognises the role of stakeholders such as the public, community and voluntary bodies, health service providers, statutory and non-statutory bodies, other Government Departments and international bodies in working together to produce a world-class health system and a healthier population. Click here to download PDF 2.5mb
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Over the last four years health services in Ireland have benefited from the largest ever sustained increase in funding. Facilities are being developed and refurbished, more staff are being hired and the number of people benefiting from health services has increased substantially. A lot has been achieved, but a lot remains to be done. Very clear deficiencies in services remain which must be addressed. There are unacceptably long waiting times in various parts of the system, important services remain underdeveloped and major demographic challenges must be addressed. By doubling health funding over the last four years, the Government has moved the debate on health funding from resources alone to both resources and reform. Download the Report here
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The National Health Strategy “Quality and Fairness, Health System for You” states“ a key objective of the human resource framework is to develop and explicitly value staff at all levels of the health system. This in turn benefits service users.” The strategy explicitly states that one of its initiatives was “to introduce the grade of Health Care Assistant (HCA) as a member of healthcare teams to assist and support nurses and midwives. A national six month training programme for Health Care Assistants to commence at the end of November 2001. Seventeen pilot programmes to be delivered by the health services in conjunction with the Further Education Training Awards Council (FETAC)”.
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The National Health Strategy Quality and Fairness â?" A Health System for You was launched by the Government in 2001 to provide vision and strategic direction for health and personal social services. This report provides: Read the Report (PDF, 1.37mb) Â
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Quality & Fairness Report A Health System for You – Action Plan Progress Report 2006 The National Health Strategy (Quality and Fairness - A Health System for You) was launched by the Government in 2001 to provide vision and strategic direction for the health and personal social services. The Strategy, currently in year seven of its seven to ten year life span, sets out key objectives for the health system which are centred on four national goals: Click here to download PDF 484kb
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Rapport de synthèse: Les rendez-vous manqués représentent un problème important, tant du point de vue de la santé des patients que du point de vue économique. Pourtant peu d'études se sont penchées sur le sujet, particulièrement dans une population d'adolescents. Les buts de cette étude étaient de caractériser les adolescents qui sont à risque de manquer ou d'annuler leurs rendez-vous dans une clinique ambulatoire de santé pour adolescents, de comparer les taux des rendez-vous manqués et annulés entre les différents intervenants et d'estimer l'efficacité d'une politique de taxation des rendez-vous manqués non excusés. Finalement, un modèle multi-niveau markovien a été utilisé afin de prédire le risque de manquer un rendez-vous. Ce modèle tient compte du passé de l'adolescent en matière de rendez-vous manqués et d'autres covariables et permet de grouper les individus ayant un comportement semblable. On peut ensuite prédire pour chaque groupe le risque de manquer ou annuler et les covariables influençant significativement ce risque. Entre 1999 et 2006, 32816 rendez-vous fixés pour 3577 patients âgés de 12 à 20 ans ont été analysés. Le taux de rendez-vous manqués était de 11.8%, alors que 10.9% avaient été annulés. Soixante pour cent des patients n'ont pas manqué un seul de leur rendezvous et 14% en ont manqué plus de 25%. Nous avons pu mettre en évidence plusieurs variables associées de manière statistiquement significative avec les taux de rendez-vous manqués et d'annulations (genre, âge, heure, jour de la semaine, intervenant thérapeutique). Le comportement des filles peut être catégorisé en 2 groupes. Le premier groupe inclut les diagnostiques psychiatriques et de trouble du comportement alimentaire, le risque de manquer dans ce groupe étant faible et associé au fait d'avoir précédemment manqué un rendez-vous et au délai du rendez-vous. Les autres diagnostiques chez les filles sont associés à un second groupe qui montre un risque plus élevé de manquer un rendez-vous et qui est associé à l'intervenant, au fait d'avoir précédemment manqué ou annulé le dernier rendez-vous et au délai du rendez-vous. Les garçons ont tous globalement un comportement similaire concernant les rendez-vous manqués. Le diagnostic au sein de ce groupe influence le risque de manquer, tout comme le fait d'avoir précédemment manqué ou annulé un rendez-vous, le délai du rendez-vous et l'âge du patient. L'introduction de la politique de taxation des rendez-vous non excusés n'a pas montré de différence significative des tàux de rendez-vous manqués, cependant cette mesure a permis une augmentation du taux d'annulations. En conclusion, les taux de présence des adolescents à leurs rendez-vous sont dépendants de facteurs divers. Et, même si les adolescents sont une population à risque concernant les rendez-vous manqués, la majorité d'entre eux ne manquent aucun de leurs rendez-vous, ceci étant vrai pour les deux sexes. Etudier les rendez-vous manqués et les adolescents qui sont à risque de rater leur rendez-vous est un pas nécessaire vers le contrôle de ce phénomène. Par ailleurs, les moyens de contrôle concernant les rendez-vous manqués devraient cibler les patients ayant déjà manqué un rendez-vous. La taxation des rendez-vous manqués permet d'augmenter les rendez-vous annulés, ce qui a l'avantage de permettre de fixer un nouveau rendez-vous et, de ce fait, d'améliorer la continuité des soins.