905 resultados para income tax policy


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Urban centers have a huge demand for electricity and the growing problem of the solid waste management generated by their population, a relevant social and administrative problem. The correct disposal of the municipal solid waste (MSW) generated in cities is one of the most complex engineering problems that involves logistics, safety, environmental and energetic aspects for its adequate management. Due to a national policy of solid wastes recently promulgated, Brazilian cities are evaluating the technical and economic feasibility of incinerating the non-recyclable waste. São José dos Campos, a São Paulo State industrialized city, is considering the composting of organic waste for biogas production and mass incineration of non-recyclable waste. This paper presents a waste-to-energy system based on the integration of gas turbines to a MSW incinerator for producing thermal and electric energy as an alternative solution for the solid waste disposal in São José dos Campos, SP. A technical and economic feasibility study for the hybrid combined cycle plant is presented and revealed to be attractive when carbon credit and waste tax are included in the project income. © 2013 Elsevier Ltd.

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Taking account of the substantial increase in female labour market participation that has occurred throughout the Latin American region, this article describes policies adopted with the aim of reconciling work and family responsibilities between 2003 and 2013, and the implications of their design for socioeconomic and gender equity. We look at the cases of Argentina, Brazil, Chile, Costa Rica and Uruguay, five countries which, on the basis of their track records, are the best placed to implement policies to reorganize time, income and services. The empirical analysis indicates, first, that these changes have contributed to socioeconomic equity more consistently than to gender equity. Second, the scale and type of change was found to vary significantly from one country to another. The article concludes by raising a number of substantive questions about the measures, their implementation and effectiveness, and the variations between countries.

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Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.