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Article
Publication date: 29 June 2012

Rudie Nel and Gerhard Nienaber

Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO2 emissions has been questioned, but not yet assessed. The purpose of…

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Abstract

Purpose

Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO2 emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO2 emissions.

Design/methodology/approach

In this exploratory study, the authors reviewed literature on tax designs to reduce CO2 emissions, and compared the design of current taxes on passenger vehicles in South Africa to the tax designs most advocated in the literature to evaluate the effectiveness of the current South African design for this purpose.

Findings

Tax designs refer to the stage when taxes are levied (purchase/ownership/usage taxes) – levying taxes at one stage may more effectively reduce emissions than levying them at another. The current tax focus on consumers may indeed affect taxes' ability to reduce emissions, and in the current tax mix, taxes on passenger vehicles may not be the most effective way of reducing emissions. The investigation of a “feebate” policy as an alternative initiative to address increased passenger vehicle CO2 emissions is recommended.

Originality/value

Only anecdotal evidence questions the ability of the vehicle emissions tax to reduce CO2 emissions. This study is intended to elicit further discussions on other fiscal reform initiatives aimed at reducing CO2 emissions by passenger vehicles in South Africa.

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Book part
Publication date: 2 October 2001

Emile Quinet and Daniel Sperling

Abstract

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Handbook of Transport Systems and Traffic Control
Type: Book
ISBN: 978-1-61-583246-0

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Article
Publication date: 1 March 2011

Hua Xu and Huiyu Cui

This article examines the major modifications made to the national revenue system since the initial reform and opening up of China in the late 1970s. A detailed analysis…

Abstract

This article examines the major modifications made to the national revenue system since the initial reform and opening up of China in the late 1970s. A detailed analysis of revenue structures at the central and local levels of government is presented; several emerging issues are also discussed. The authors suggest that past reforms were largely successful in terms of rationalization of intergovernmental fiscal relations and have profoundly impacted the current revenue system to meet certain policy goals and administrative needs. A brief comparison illustrates that although central and local revenue systems share basic similarities such as a general reliance on tax revenue and an overall dependence on turnover and income taxes, striking differences are also in evidence which include extra-budgetary revenues and a high concentration of land-related revenue in local governments as well as a highly diversified local revenue structure. Key emergent issues identified include the readjustment of the roles played by the different levels of government in revenue administration and expenditure assignment, the increased importance of intergovernmental transfer and accountability, and possibilities for the adoption of new taxes such as a real property tax, a social security tax, and a volume-based vehicle emission tax.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 19 September 2016

Chi-Kuang Chen, Madi Kamba, An-Jin Shie and Jens Dahlgaard

The purpose of this paper is to develop a greenhouse gas (GHG) management model for mitigating GHG emission. GHG emission by way of human activities is causing…

Abstract

Purpose

The purpose of this paper is to develop a greenhouse gas (GHG) management model for mitigating GHG emission. GHG emission by way of human activities is causing catastrophic effects on the natural environment in the form of climate change and global warming. GHG management of different products, bodies and processes is going on worldwide, expressed through carbon footprints by using product life cycle assessment (LCA). LCA is a useful approach, but it only looks at the micro level of cause-effect scenarios rather than the macro level cause-effect scenarios of GHG emission. Therefore, a system to scrutinize underlined assumptions and values of such policies/strategies is an urgent necessity.

Design/methodology/approach

This paper uses the double-loop learning concept, which was proposed by Argyris in 1976, to develop a triple cause-effect model for the management of GHG emission. The proposed model has a knowledge system that introduces the learning loop of GHG emission and environmental impact management.

Findings

A case study is conducted to demonstrate how the proposed triple cause-effect model is operationalized. The ideas and benefits of the proposed model are further discussed.

Originality/value

A triple cause-effect model for the measurement and analysis of GHG emission is proposed in this paper to complement GHG management by using only product LCA. This paper seeks to show that GHG management should look at not only a single tree (product LCA approach) but also the whole forest (the proposed model).

Details

International Journal of Quality and Service Sciences, vol. 8 no. 3
Type: Research Article
ISSN: 1756-669X

Keywords

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Abstract

Details

Handbook of Transport Systems and Traffic Control
Type: Book
ISBN: 978-1-61-583246-0

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Article
Publication date: 1 November 2019

Gaoyuan Qin, Fengming Tao, Lixia Li and Zhenyu Chen

In order to reduce logistics transportation costs and respond to low-carbon economy, the purpose of this paper is to study the more practical and common simultaneous…

Abstract

Purpose

In order to reduce logistics transportation costs and respond to low-carbon economy, the purpose of this paper is to study the more practical and common simultaneous pickup and delivery vehicle routing problem, which considers the carbon tax policy. A low-carbon simultaneous pickup and delivery vehicle routing problem model is constructed with the minimum total costs as the objective function.

Design/methodology/approach

This study develops a mathematical optimization model with the minimum total costs, including the carbon emissions costs as the objective function. An adaptive genetic hill-climbing algorithm is designed to solve the model.

Findings

First, the effectiveness of the algorithm is verified by numerical experiments. Second, the research results prove that carbon tax mechanism can effectively reduce carbon emissions within effective carbon tax interval. Finally, the research results also show that, under the carbon tax mechanism, the effect of vehicle speed on total costs will become more obvious with the increase of carbon tax.

Research limitations/implications

This paper only considers the weight of the cargo, but it does not consider the volume of the cargo.

Originality/value

Few studies focus on environmental issues in the simultaneous pickup and delivery problem. Thus, this paper constructs a green path optimization model, combining the carbon tax mechanism for the problem. This paper further analyzes the impact of carbon tax value on total costs and carbon emission; at the same time, the effect of vehicle speed on total cost is also analyzed.

Abstract

Details

Urban Transport and the Environment
Type: Book
ISBN: 978-0-08-047029-0

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Article
Publication date: 19 March 2020

Hanan M. Taleb

The purpose of this study is to investigate the potential of implementing a toxicity tax for heavily polluting vehicles in United Arab Emirates. A fast-changing world…

Abstract

Purpose

The purpose of this study is to investigate the potential of implementing a toxicity tax for heavily polluting vehicles in United Arab Emirates. A fast-changing world needs responsive policies to cope with the crisis human beings are currently facing on earth. Implementing a new policy represents a design for a change. Policies come in the form of regulations that have been officially agreed and chosen by either a political party, business or any other type of organization. This paper adopts the policy development cycle in the Australian policy handbook as a practical framework. A focus group comprising 35 participants and two decision makers thoroughly discussed each stage of the “policy development cycle”. A qualitative analysis of the data showed that there is potential for implementing a new tax to be imposed on highly polluting vehicles in United Arab Emirates (UAE) the most appropriate policy instrument in UAE is a policy enacted through restricted law; it might take more than 3 years to work; the expected tax would range between $280 and $1,100 per year; and there is concern that this new tax would slow Dubai’s preparation for EXPO 2020. These findings will help countries implement this new tax. Following the stages of the policy development cycle and their procedures will, therefore, inspire decision makers to formulate new environmental policies not only in UAE but around the world.

Design/methodology/approach

This research adopts the use of “focus groups” as its primary approach to data collection. A focus group is a common qualitative research technique and involves a small number of participants. The main reason for using qualitative research is because participants are asked for open-ended responses that convey their thoughts or feelings. The author of this paper served as the moderator who posed a series of questions intended to gain insight into the group’s views on the implementation of a toxicity tax for heavy polluting vehicles in the UAE. Time and attention were given to what it is that you expect to get out of focus-group research. The group was invited for one full day to a big hall and was seated around one table. The group was sometimes divided to obtain more focused views. Overall, four primary groups participated in this study. A fifth group, consisting of three senior members of a governmental agency who acted as decision makers, took part in one-to-one interviews at their place of work. Table I provides details on the backgrounds of the participant.

Findings

Research highlights the policy development cycle to investigate a new transport policy in UAE. A focus group comprising 35 participants and two interviews with two decision makers. There is potential for a tax to be imposed on highly polluting vehicles in UAE. The expected tax would range between $280 and $1,100 per year. The best policy instrument in the region is policy by law. The truck industry will be affected, and there will be a public refusal.

Research limitations/implications

A new policy of implementing tax for high polluting vehicles was, therefore, discussed in this paper. Participants thought the tax would work, but an in-depth feasibility study on both microeconomic and macroeconomic aspects will be required; providing governmental incentives will help support the shift to less-polluting vehicles.

Practical implications

The policy development cycle was utilized as a practical framework for this research.

Social implications

People were engaged into this study to make the policy viable. People will react positively to this policy.

Originality/value

Due to the lack of such research in this area, this paper will fill a gap in the knowledge. Moreover, the policy will be real implementation based on this publication. The findings will not only help UAE but also many countries that share same environmental and social contexts.

Details

Transforming Government: People, Process and Policy, vol. 14 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

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Article
Publication date: 24 April 2018

Manish Aggarwal

This paper aims to learn a decision-maker’s (DM’s) decision model that is characterized in terms of the attitudinal character and the attributes weight vector, both of…

Abstract

Purpose

This paper aims to learn a decision-maker’s (DM’s) decision model that is characterized in terms of the attitudinal character and the attributes weight vector, both of which are specific to the DM. The authors take the learning information in the form of the exemplary preferences, given by a DM. The learning approach is formalized by bringing together the recent research in the choice models and machine learning. The study is validated on a set of 12 benchmark data sets.

Design/methodology/approach

The study includes emerging preference learning algorithms.

Findings

Learning of a DM’s attitudinal choice model.

Originality/value

Preferences-based learning of a DM’s attitudinal decision model.

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