872 resultados para gift taxes


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Cigarette smuggling reduces the price of cigarettes, thwarts youth access restrictions, reduces government revenue, and undercuts the ability of taxes to reduce consumption. The tobacco industry often opposes increases to tobacco taxes on the claim that greater taxes induce more smuggling. To date, little is known about the magnitude of smuggling in the Philippines. his information is necessary to effectively address illicit trade and to measure the impacts of tax changes and the introduction of secure tax markings on illicit trade. This study employs two gap discrepancy methods to estimate the magnitude of illicit trade in cigarettes for the Philippines between 1994 and 2009. First, domestic consumption is compared with tax-paid sales to measure the consumption of illicit cigarettes. Second, imports recorded by the Philippines are compared with exports to the Philippines by trade partners to measure smuggling. Domestic consumption fell short of tax-paid sales for all survey years. The magnitude of these differences and a comparison with a prevalence survey for 2009 suggest a high level of survey under-reporting of smoking. In the late 1990s and the mid 2000s, the Philippines experienced two sharp declines in trade discrepancies, from a high of $750 million in 1995 to a low of $133.7 million in 2008. Discrepancies composed more than one-third of the domestic market in 1995, but only 10 percent in 2009. Hong Kong, Singapore, and China together account for more than 80 percent of the cumulative discrepancies over the period and 74 percent of the discrepancy in 2009. The presence of large discrepancies supports the need to implement an effective tax marking and tobacco track and trace system to reduce illicit trade and support tax collection. The absence of a relation between tax changes and smuggling suggests that potential increases in the excise tax should not be discouraged by illicit trade. Finally, the identification of specific trade partners as primary sources for illicit trade may facilitate targeted efforts in cooperation with these governments to reduce illicit trade.

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p.19-42

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Outlines the ways by which personal property can be acquired through the gift of chattels, referring to case law including the Court of Appeal rulings in Re Cole (A Bankrupt) and Re Kirkland, and through the declaration of trust, with reference to the Chancery Division ruling in Rowe v Prance. Compares this to the use of constructive trusts or proprietary estoppel to secure assets and considers the need to prove detrimental reliance.

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Theatre is a cultural and artistic form that involves a process of communication between creators and is received in a space and time located in the public sphere, which has meant that, over the centuries, it has acted as a space for expression, exchange and debate regarding all manner of ideas, causes and struggles. Implicit within this process are processes of expression, creation and reception, by way of which people demonstrate, analyse and question ways of seeing and understanding life, and ways of being and existing in the world. This gives rise to educational, cultural, social and political potential, which has been endorsed in numerous studies and investigations. In this work, in which theoretical orientation is established through a review of the relevant literature, we consider different intersections that occur between theatre and social work in order to also show that dramatic and theatrical expression offers substantive methodologies for achieving some objectives of social work, particularly in areas such as critical literacy, reflexivity and recognition, awareness raising, social participation, personal and/or community development, ownership of cultural capital and access to personal and social wellbeing.

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Chapters 3 and 15 of Joyce's Ulysses exhibit glimpses of three dreams, fantasies and eventual nightmares linked to the figure of 'Haroun al Raschid.' Historically speaking, the latter was a powerful Caliph of Baghdad, a medieval potentate about whom many of the most memorable of The Thousand and One Nights or The Arabian Nights' Entertainments were once and then again spun as tales of pleasure. Joyce seizes upon the figure of 'Haroun al Raschid' as a fictive measure to articulate the 'orientalist' fantasies of Stephen Dedalus and Leopold Bloom. However, this evocative figure of Near Eastern history, of fabulous narrative and the progressively converging fantasies of two modern European literary characters is riddled with paradox. Such material provides Joyce a perceptive and proleptic sense of the paradoxes and brutal historical contradictions through which Western and Eastern dreams of theocratic nationalism, ethnic zealotry, colonial rebellion and Zionism are to be played out. W. B. Yeats' poem 'The Gift of Harun al-Raschid', written in 1923, the year after the book publication of Ulysses, provides both a fitting foil and a significant socio-historical point of reference for Joyce's own figurative use of the Caliph of Baghdad.

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Sería imposible hacer una enumeración de festejos, espectáculos y representaciones teatrales, que a lo largo de la época moderna, tuvieron como argumento las historias narradas por la literatura homérica. Incontables, pero todas ellas buscaban el don de la elocuencia que tenían desde que en la Antigüedad empezaron a reeditarse. Apenas un iglo después de la recopilación de relatos orales que quedaron hilvanados bajo los títulos de la Iliada y la Odisea –si se acepta la autoría de ese personaje mítico que fue Homero en torno al siglo VIII antes de Cristo–, tiranos y oligarcas atisbaron de forma visionaria las posibilidades que aportaban las tramas en las que se vieron envueltos dioses y héroes. La mitología olímpica no sólo sirvió al propósito de la unificación panhelénica de la nación de naciones que era Grecia, en torno a un mundo de creencias común en el marco de los grandes santuario, sino que además, las vicisitudes de los principales personajes, como Paris, Aquiles, Héctor, Ulises, Pentesilea, Eneas, Agamenón, Andrómaca, Casandra y Helena, proporcionaron un repertorio de modelos de conducta y un protocolo ceremonial en sociedad extremadamente útil. Piedad, fidelidad, excelencia, belleza, sumisión, virtudes morales que habían de “adornar” por igual a gobernantes y a ciudadanos, garantizaban un nuevo orden en la Hélade, constituyendo asimismo las notas distintivas con respecto a los anquilosados y monolíticos Imperios hegemónicos en la zona de Oriente Próximo, Egipcio y Babilónico o Persa, respectivamente. Se propone el análisis de la incidencia iconológica de tales asuntos a partir de la revisión escenográfica de dos libretos para dos representaciones teatrales italianas de finales del Seicento, de los que se encuentran sendos ejemplares en la Biblioteca Nacional de Madrid: Il Greco in Troia y La caduta del regno dell´amazzone.

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This article considers the paradox of improvisation as a gift out of time, which is completely in tune with time, subject to time. It does so through an alignment of Jacques Derrida’s philosophy and the poetic writings of Hélène Cixous. Ever mindful of the possible impossibility of improvisation in Derrida’s work, improvisation here is given over to Cixous, to the side of life, and is theorised as a type of ‘feminine writing’, as an inventive strategy that calls forth the unknown other and dreams of a gift in life that is out of time.

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This paper examines (i) whether value-growth characteristics have more power than past performance in predicting return reversals; and (ii) whether typical rational behaviour such as incentives to delay paying capital gain taxes can better explain long-term reversals than past performance. We find that value-growth characteristics generally provide better explanations for long-term stock returns than past performance. The evidence also shows that winners identified by capital gains dominate past performance winners in predicting reversals in the cross-sectional comparison. However, in the time-series analysis, when returns on capital gain winners are adjusted by the Fama and French (1996) risk factors, the predictive power of capital gain winners disappears. Our results show that capital gain winners are heavily featured as growth stocks. Return reversals in capital gain winners potentially reflect market price corrections for growth stocks. We conclude that investors’ incentives to delay paying capital gain taxes cannot fully rationalise long-term reversals in the UK market. Our results also imply that the long-term return pattern potentially reflects a mixture of investor rational and irrational behaviour.

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People are now becoming more environmentally aware and as a consequence of this, industries such as the aviation industry are striving to design more environmentally friendly products. To achieve this, the current design methodologies must be modified to ensure these issues are considered from product conception through to disposal. This paper discusses the environmental problems in relation to the aviation industry and highlights some logic for making the change from the traditional Systems Engineering approach to the recent design paradigm known as Value Driven Design. Preliminary studies have been undertaken to aid in the understanding of this methodology and the existing surplus value objective function. The main results from the work demonstrate that surplus value works well bringing disparate issues such as manufacture and green taxes together to aid decision making. Further, to date studies on surplus value have used simple sensitivity analysis, but deeper consideration shows non-linear interactions between some of the variables and further work will be needed to fully account for complex issues such as environmental impact and taxes.

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Existing climate change mitigation policies are particularly concerned with the reconciliation of two seemingly conflicting aims: environmental protection and economic efficiency. The normative principles underlying these policies meanwhile focus on two central ideas: fair burden-sharing and agents' responsibility. However, both existing policy instruments and their supporting philosophical principles are highly problematic in terms of intergenerational justice and truly effective climate change mitigation. Three competing conceptions for allocating and distributing the burdens of climate change mitigation (cap-and-trade schemes, carbon emission taxes, and personal ecological space quotas) and their compatibility with principles of intra- and intergenerational justice are analysed and evaluated. None of the proposed instruments is able to satisfy the demands of effective mitigation and egalitarian justice on its own, which suggests that existing proposals for the distribution of emission rights and climate change-related costs need to be supported by a thicker account of intergenerational justice.

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Background Despite the importance of HIV testing for controlling the HIV epidemic, testing rates remain low. Efforts to scale-up testing coverage and frequency in hard-to-reach and at-risk populations commonly focus on home-based HIV testing. This study evaluates the effect of a gift (a food voucher for families, worth US$ 5) on consent rates for home-based HIV testing.
Methods We use data on 18,478 men and women who participated in the 2009 and 2010 population-based HIV surveillance carried out by the Wellcome Trust Africa Centre for Health and Population Studies in rural KwaZulu-Natal, South Africa. Our quasi-experimental difference-in-differences approach controls for unobserved confounding in estimating the causal effect of the intervention on HIV testing consent rates.
Results Allocation of the gift to a family in 2010 increased the probability of family members consenting to test in 2010 by 25 percentage points (95% CI 21-30; p<0.001). The intervention effect persisted, slightly attenuated, in the year following the intervention (2011), further increasing intervention value for money.
Conclusions In HIV hyperendemic settings a gift can be highly effective at increasing consent rates for home-based HIV testing. Given the importance of HIV testing for treatment uptake and individual health, as well as for HIV treatment-and-prevention strategies and for monitoring the population impact of the HIV response, gifts should be considered as a supportive intervention for HIV testing initiatives where consent rates have been low.

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Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2014

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Dissertação de mestrado em Agricultura Sustentável, apresentada na Escola Superior Agrária de Santarém, Instituto Politécnico de Santarém.

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Do ponto de vista da política económica, existe a possibilidade de utilizar a receita dos impostos ambientais para baixar os impostos sobre o trabalho, promovendo assim o emprego. Esta oportunidade surge na literatura como forma dos países industrializados responderem a um duplo desafio: um crescente nível de poluição e um decrescente nível de emprego. Alguns países tomaram já decisões no sentido de alcançar o “duplo dividendo”: melhorias ambientais e diminuição do desemprego. Os resultados teóricos, na sua maioria cépticos em relação à verificação do segundo dividendo, são substancialmente contrariados por uma série de estudos que utilizam modelos de equilíbrio geral. Pretendese com este trabalho fazer uma simulação para a economia portuguesa de uma reforma fiscal ambiental com as características referidas e a verificação da existência do “duplo dividendo”, através de um modelo computacional de equilíbrio geral. Para além disso, é feita uma análise dos impactos do Mercado Europeu de Licenças de Emissão, ao nível sectorial e regional, em Portugal, utilizando dados microeconómicos, com o objectivo de estudar as consequências ao nível das trasacções entre sectores e efeitos distributivos entre regiões.