Search results

1 – 10 of over 2000
Book part
Publication date: 1 January 2004

Mark Thornton

Much progress has been made in public opinion regarding drug prohibition. The policy has been an utter failure, very expensive, and increasingly disliked by people around the…

Abstract

Much progress has been made in public opinion regarding drug prohibition. The policy has been an utter failure, very expensive, and increasingly disliked by people around the world. As a result, several states have passed drug reform legislation that reduces penalties for the production, distribution, and consumption of previously prohibited substances such as narcotics and marijuana. Other states have placed more resources in drug treatment programs (demand reduction) instead of drug interdiction efforts (supply reduction). In North America, several states in the US and Canada have passed medical marijuana legislation to take advantage of the well-known medical benefits of marijuana (Piper, Matthew, Katherine, & Rebecca, 2003).

Details

The Dynamics of Intervention: Regulation and Redistribution in the Mixed Economy
Type: Book
ISBN: 978-0-76231-053-1

Article
Publication date: 2 December 2019

Hanneke Du Preez and Jacqueline Stoman

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the…

Abstract

Purpose

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the possibility of a tax revolt in South Africa. South Africans are experiencing frequent increases in taxes on already overburdened taxpayers, corruption, a lack of service delivery by the government and high unemployment rates. South Africa has seen an increased amount of protests relating to taxes, corruption and a lack of basic services.

Design/methodology/approach

In total, 12,000 Twitter feeds were collected from 14 February 2017 to 1 March 2017, the period before, during and after the South African National Budget Speech on 22 February 2017. The feeds were analysed using a thematic analysis. The emerging themes were identified as factors present in South Africa that may predict a possible tax revolt.

Findings

The factors found to be present in South Africa are: F1-failure of government to address the imminent collapse, F2-significant number of people with substantial debt, F3-onerous tax systems, including many different types of taxes, F4-high number of unemployed people, F5-education frustration, F6-increase in tax rates on citizens already overburdened by current taxes, F7-poor quality of governors, and performance of the country’s leaders and administration, including fraud and F8-wastefulness.

Originality/value

The value of the study is, first to contribute to the existing academic literature examining the factors that are likely to indicate a tax revolts. Second, the study uses an innovative data source, namely, tweets, to examine the climate for a possible tax revolt in South Africa.

Details

Meditari Accountancy Research, vol. 28 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 15 June 2020

Thomas Walker, Dieter Gramlich and Adele Dumont-Bergeron

In 2017, global plastic production reached 348 million tonnes. Despite growing concerns about the environmental challenges associated with both plastic production and plastic…

Abstract

In 2017, global plastic production reached 348 million tonnes. Despite growing concerns about the environmental challenges associated with both plastic production and plastic waste, recent estimates suggest that plastic production and subsequent waste is expected to double by the year 2035 (European Commission, 2018). To help reduce the amount of plastic waste that litters the oceans and damages the environment, the European Union has recently commissioned a study about the feasibility of levying a tax on plastic products (New Economic Foundation for the Rethink Plastic Alliance, 2018). However, very few academic articles currently exist that critically examine the arguments for or against a plastic tax and thereby enlighten government and regulators on the subject. This chapter investigates whether plastic taxes can be used as an economic disincentive for plastic products and explores its advantages and disadvantages within a circular economy. It explores whether a plastic tax is the right economic instrument to limit the use of plastics, generate design and technical innovations for bio-based materials and degradable/recyclable plastics, create other economic incentives to optimize the value of plastic and its waste collection, and increase public awareness and responsibility. We find that a plastic tax may be a suitable solution as it is likely to influence the design, production, consumption, and waste sectors if designed properly. Yet, the tax should be carefully implemented and combined with other instruments to obtain the desired outcomes and reduce the occurrence of unfavorable side effects.

Article
Publication date: 8 September 2021

Ayse Nil Tosun and Ayfer Ezgi Yilmaz

This study examines the effect of taxes, similar financial liabilities, and demographic variables such as respondent age, company age, and field of operation on the table wine…

Abstract

Purpose

This study examines the effect of taxes, similar financial liabilities, and demographic variables such as respondent age, company age, and field of operation on the table wine market in Turkey.

Design/methodology/approach

An online survey was conducted on the wine producers and importers via SurveyMonkey. Thirty-six survey questions were answered using a five-point Likert scale. The responses obtained from 51 owners and administrators of wine companies were analyzed using the Statistical Package for the Social Sciences 23 program.

Findings

Excise and value-added taxes affected the amount and price of table wine production in Turkey, whereas the banderole affected quality and price. The excise tax, value-added tax, banderole, Resource Utilization Support Fund, customs duty, and authorizations also affected the amount, quality and price of table wine imports. Although financial liabilities such as the banderole, Resource Utilization Support Fund and authorizations required for import do not constitute a heavy load on wine costs, they do have similar effects as other taxes on table wine imports.

Research limitations/implications

A limitation of this study was its sample size. Only 51 individuals responded, as it was an online questionnaire. However, this did not compromise the representativeness of the sample with regard to the company's field of operation (production and import of table wine), lending credibility to the opinions provided.

Originality/value

This study establishes that, contrary to popular belief, decisions regarding wine production and import are not solely affected by a heavy tax burden. Other factors, such as the banderole, Resource Utilization Support Fund, ages of companies and respondents and authorizations required for import, which are not viewed as a heavy burden in monetary terms, also prove to be decisive.

Book part
Publication date: 16 June 2023

Michaele L. Morrow, Jacob Suher and Ashley West

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that…

Abstract

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the negative health effects of consuming SSBs. Consistent with Elbel, Taksler, Mijanovich, Abrams, and Dixon (2013) and Taylor, Kaplan, Villas-Boas, and Jung (2019), we find that imposing a tax, in addition to increasing the conspicuousness of the tax by explaining the presence of a tax (and in some cases, the negative health effects) reduces the likelihood of purchasing an SSB anywhere from 8.39% to 18.15%. We contribute to the public health and tax policy literature by testing consumer choice in a controlled experimental setting and considering the effect of individual differences on the choice to purchase SSBs. Imposing a tax on SSBs may be an effective tool for decreasing SSB consumption that is made more effective when the tax is conspicuous.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

Keywords

Article
Publication date: 30 June 2021

Philippa Simmonds and Signild Vallgårda

This paper qualitatively explores arguments in the UK meat tax debate, including how they align with values from specific political ideologies and perspectives on sustainable food…

1325

Abstract

Purpose

This paper qualitatively explores arguments in the UK meat tax debate, including how they align with values from specific political ideologies and perspectives on sustainable food security.

Design/methodology/approach

The authors conducted a scoping media analysis of articles published over 1 year in six leading UK newspapers, followed by semi-structured interviews with ten key stakeholders in late 2019. The authors identified categories of arguments, distilled the core conflicts and analysed how arguments reflected different ideas about human nature, the role of the state and solutions to food system challenges.

Findings

Arguments were categorised into five major topics: climate change and environment; human health; effects on animals; fairness; and acceptability of government intervention. Pro-meat tax arguments often aligned with modern liberal ideology, and sometimes echoed demand restraint or food system transformation perspectives on sustainable food security. Arguments against meat taxes were more likely to align with the efficiency perspective or classical liberal ideology.

Originality/value

To the authors’ knowledge, this is one of the first interpretive analyses of this controversial suggested policy. Despite having similarities with other debates around taxation – particularly taxes on sugar sweetened beverages – the meat tax debate contains unique complexities due to the prominence of environmental arguments, and differing values pertaining to animal welfare and rights. This study highlights the need for policy research exploring values, in addition to quantitative evidence.

Details

International Journal of Health Governance, vol. 26 no. 3
Type: Research Article
ISSN: 2059-4631

Keywords

Content available
Article
Publication date: 1 October 2001

James Robertson

203

Abstract

Details

European Business Review, vol. 13 no. 5
Type: Research Article
ISSN: 0955-534X

Keywords

Content available
Book part
Publication date: 15 June 2020

Abstract

Details

Sustainability
Type: Book
ISBN: 978-1-83867-374-1

Expert briefing
Publication date: 14 July 2017

Implementation of the GST in India.

Details

DOI: 10.1108/OXAN-DB222155

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 16 March 2021

Taha Nasiri, Shahram Yazdani, Lida Shams and Amirhossein Takian

Noncommunicable diseases (NCDs) count for over 80% of premature death worldwide. More than 76% of the total burden of diseases in Iran is devoted to NCDs. In line with the World…

Abstract

Purpose

Noncommunicable diseases (NCDs) count for over 80% of premature death worldwide. More than 76% of the total burden of diseases in Iran is devoted to NCDs. In line with the World Health Organization action plan, Iran has developed its national action plan that led to establishment of the National Committee for Prevention and Control of NCDs (INCDC), whose aim is 30% mortality reduction attributed to NCDs by 2030. The stewardship of health system is the cornerstone of performing and sustaining meaningful actions toward prevention and control of NCDs. The literature is tiny on how to materialize the stewardship and governance of health system. The purpose of this article is to report the findings of a national study that aimed to identity functions and subfunctions of stewardship of NCDs and its related risk factors in Iran.

Design/methodology/approach

This is a qualitative study. The authors conducted interviews with 18 purposefully selected interviewees until the authors reached saturation. Thematic content analysis was used for analysis and MAXQDA 10 was employed for data management. The difficulty of coordinating with interviewers and health policymakers in the field slowed the process of research progress.

Findings

The authors identified seven themes and categorized them as main functions for appropriate stewardship of NCDs in Iran, including intelligence generation; strategic framework; evidence-based policies/decisions; system design; resource allocation/development; capacity-building and enforcement/alignment; and categorized them as important.

Practical implications

The seven themes presented as stewardship functions include concepts and practical examples of the experiences and performance of leading countries in the field of NCDs control that can help policymakers and health managers for better descion-making.

Originality/value

Iran adopted its national action plan in 2015 and WHO selected Iran as a fast-track country in 2017. The study confirmed that to achieve the global targets, appropriate and contextual stewardship for any specific setting is fundamental. Iran needs to improve its stewardship for prevention and control of NCDs and implement its national action plan. Therefore, the functions and policies outlined in this article for the proper performance of NCDs can improve more meaningful practices in this area in Iran and many other countries.

Details

International Journal of Health Governance, vol. 26 no. 2
Type: Research Article
ISSN: 2059-4631

Keywords

1 – 10 of over 2000