971 resultados para gift taxes


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In this paper we present results from two choice experiments (CE), designed to take account of the different negative externalities associated with pesticide use in agricultural production. For cereal production, the most probable impact of pesticide use is a reduction in environmental quality. For fruit and vegetable production, the negative externality is on consumer health. Using latent class models we find evidence of the presence of preference heterogeneity in addition to reasonably high willingness to pay (WTP) estimates for a reduction in the use of pesticides for both environmental quality and consumer health. To place our WTP estimates in a policy context we convert them into an equivalent pesticide tax by type of externality. Our tax estimates suggest that pesticide taxes based on the primary externality resulting from a particular mode of agricultural production are a credible policy option that warrants further consideration.

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Aims: We conducted a systematic review of studies examining relationships between measures of beverage alcohol tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price–consumption relationship. Design: Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multiple estimates were coded from each study, along with numerous study characteristics. Using reported estimates, standard errors, t-ratios, sample sizes and other statistics, we calculated the partial correlation for the relationship between alcohol price or tax and sales or drinking measures for each major model or subgroup reported within each study. Random-effects models were used to combine studies for inverse variance weighted overall estimates of the magnitude and significance of the relationship between alcohol tax/price and drinking. Findings: Simple means of reported elasticities are -0.46 for beer, -0.69 for wine and -0.80 for spirits. Meta-analytical results document the highly significant relationships (P < 0.001) between alcohol tax or price measures and indices of sales or consumption of alcohol (aggregate-level r = -0.17 for beer, -0.30 for wine, -0.29 for spirits and -0.44 for total alcohol). Price/tax also affects heavy drinking significantly (mean reported elasticity = -0.28, individual-level r = -0.01, P < 0.01), but the magnitude of effect is smaller than effects on overall drinking. Conclusions: A large literature establishes that beverage alcohol prices and taxes are related inversely to drinking. Effects are large compared to other prevention policies and programs. Public policies that raise prices of alcohol are an effective means to reduce drinking.

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The Countryside and Rights of Way Act came into force at the end of 2000 with,as part of its content, new provisions relating to public access to the English and Welsh countryside. In this paper we review the main elements of the Act and assess its meaning in relation to citizenship, territoriality and the place of land in English law and society. We invoke Mauss’s (1954)concept of Gift to explain the process of brokerage being made over access and rights in the countryside. In conclusion we reflect on the Act as being indicative of a wider move towards Bromley’s (1998)post-feudal scenario for land and its governance.

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The Egyptians mesmerized the ancient Greeks for scores of years. The Greek literature and art of the classical period are especially thick with representations of Egypt and Egyptians. Yet despite numerous firsthand contacts with Egypt, Greek writers constructed their own Egypt, one that differed in significant ways from actual Egyptian history, society, and culture. Informed by recent work on orientalism and colonialism, this book unravels the significance of these misrepresentations of Egypt in the Greek cultural imagination in the fifth and fourth centuries B.C.E. Looking in particular at issues of identity, otherness, and cultural anxiety, Phiroze Vasunia shows how Greek authors constructed an image of Egypt that reflected their own attitudes and prejudices about Greece itself. He focuses his discussion on Aeschylus Suppliants; Book 2 of Herodotus; Euripides' Helen; Plato's Phaedrus, Timaeus, and Critias; and Isocrates' Busiris. Reconstructing the history of the bias that informed these writings, Vasunia shows that Egypt in these works was shaped in relation to Greek institutions, values, and ideas on such subjects as gender and sexuality, death, writing, and political and ethnic identity. This study traces the tendentiousness of Greek representations by introducing comparative Egyptian material, thus interrogating the Greek texts and authors from a cross-cultural perspective. A final chapter also considers the invasion of Egypt by Alexander the Great and shows how he exploited and revised the discursive tradition in his conquest of the country. Firmly and knowledgeably rooted in classical studies and the ancient sources, this study takes a broad look at the issue of cross-cultural exchange in antiquity by framing it within the perspective of contemporary cultural studies. In addition, this provocative and original work shows how Greek writers made possible literary Europe's most persistent and adaptable obsession: the barbarian.

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This article shows how the solution to the promotion problem—the problem of locating the optimal level of advertising in a downstream market—can be derived simply, empirically, and robustly through the application of some simple calculus and Bayesian econometrics. We derive the complete distribution of the level of promotion that maximizes producer surplus and generate recommendations about patterns as well as levels of expenditure that increase net returns. The theory and methods are applied to quarterly series (1978:2S1988:4) on red meats promotion by the Australian Meat and Live-Stock Corporation. A slightly different pattern of expenditure would have profited lamb producers

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Tax policies and corruption are important institutional considerations which can shape entrepreneurship. We investigate how tax rates, and the interaction between corruption and tax rates, influence variations in entry across a panel of 72 countries in the period 2005–2011. We use a series of panel estimations as well as several robustness checks to test these effects, using relevant controls for economic development, the size of the state, and other regulatory and tax policy measures. We find that higher tax rates consistently discourage entry. Further, we find that although the direct influence of corruption on entry is also consistently negative, the interaction influence of corruption and tax rate is positive. This indicates that corruption can offset the negative influence of high taxes on entry. We discuss the implications of our findings for policymakers and future research.

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Agriculture and food production are responsible for a substantial proportion of greenhouse gas emissions. An emission based food tax has been proposed as one option to reduce food related emissions. This study introduces a method to measure the impacts of emission based food taxes at a household level which involves the use of data augmentation to account for the fact that the data record purchases and not consumption. The method is applied to determine the distributional and nutritional impacts of an emission based food tax across socio-economic classes in the UK. We find that a tax of £2.841/tCO2e on all foods would reduce food related emissions by 6.3% and a tax on foods with above average levels of emissions would reduce emissions by 4.3%. The tax burden falls disproportionately on households in the lowest socio-economic class because they tend to spend a larger proportion of their food expenditure on emission intensive foods and because they buy cheaper products and therefore experience relatively larger price increases.

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Many countries promote tourism as a device for earning foreign exchange and promoting domestic welfare and growth. In all these countries the non-traded goods (internationally not traded) are consumed by both domestic residents and tourists. It is well known that the relative price of non-traded goods and services is determined in the local market – hence the tourist demand results in monopoly power in trade for the host country. We use a very simple two-country model to demonstrate the specific nature of the offer curve and the trade equilibrium and the difficulties of taxation.

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Gift Wrapping is part of a valued ritual of giving that is important culturally, socially and economically. Consumer researchers have studied the process and meanings of gift giving with little consideration for the gift wrapping. The way a gift is wrapped involves a complex range of decisions and meanings. Building on existing literature we propose a model based on existing models of the gift giving process. Our model is based on value, context, relationship, and appropriateness of consumption as perceived by the donor.

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This study investigates motives for gift giving by young males on Valentine's Day and advances previous research on this ritual by controlling for the giving context (occasion and relationship). The study is consistent with previous work by Goodwin et al. (1990) which found that motivations based on obligation, self-interest and altruism do indeed exist. More significantly, however, this study points to the finding that individual motivations for the gift-giving ritual on Valentine's Day may be more intricately intertwined and have deeper manifestations in the perceived social power relationship between the genders. The study recommends that marketers delve beyond the immediate horizon of individual motivations and become even more acutely aware of the 'intrinsic social power messages' that arise from the conjoint influences of motivations. This would have great potential for marketing even more meaningful gift products to both givers and receivers.