SABIIA - Sistema Aberto e Integrado de Informação em Agricultura (Sabiia)

Chaloupka, Frank J.; Powell, Lisa M.; Chriqui, Jamie F..

Tipo: Journal Article

Palavras-chave: Taxation; Tobacco; Obesity; Agricultural and Food Policy; Food Consumption/Nutrition/Food Safety; Health Economics and Policy; I18.

Ano: 2011

URL: http://purl.umn.edu/117065

A CGE model for California tax policy analysis: a review of literature

Berck, Peter; Dabalen, Andrew.

Impact of Tax Reforms on Household Welfare

Palavras-chave: Cge models; Input-output analysis; Sam; Taxation; Public Economics.

Ano: 1995

URL: http://purl.umn.edu/43910

Matovu, John Mary; Twimukye, Evarist P.; Nabiddo, Winnie; Guloba, Madina.

The Uganda government has since 1987 initiated a sequence of tax reforms to address the fiscal challenges facing the country. This paper uses a Computable General Equilibrium (CGE) model to analyze the welfare effects of tax reforms on households and the impact of these challenges on production and firm activities. The findings are consistent with previous studies which found that the introduction of VAT was indeed a progressive policy reform. Zero rating all food items and agricultural products mainly benefit the low income households whose consumption basket is mainly food items. In a quest for further sources of revenue by overtaxing the rich, this could generate further revenues albeit lower savings and investments by this group. Finally, over-reliance...

Tipo: Report

Palavras-chave: Computable General Equilibrium (CGE); Twimukye; Nabiddo; Taxation; Tax base; Agribusiness; Agricultural and Food Policy; Agricultural Finance; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Farm Management; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Livestock Production/Industries.

Ano: 2009

URL: http://purl.umn.edu/54801

An Overview and Assessment of The Economics of Leisure

Tisdell, Clement A..

This is a draft of the introductory chapter for The Economics of Leisure which is being published by Edward Elgar Publishing Pty Ltd, Cheltenham, UK, and Northampton, Massachusetts, by whom all rights are reserved. It will appear in The International Library of Critical Writings in Economics series, in two volumes. The draft Table of Contents for these volumes are set out in the Appendix to this paper. Feedback is welcome

The Impacts of Fees and Taxes on Choices of Development Timing and Capital Intensity

Palavras-chave: Leisure; Recreation; Work-leisure choices; Neoclassical economics; Welfare; Taxation; Public Economics; Teaching/Communication/Extension/Profession.

Ano: 2005

URL: http://purl.umn.edu/90540

Jou, Jyh-Bang; Lee, Tan.

This article compares the effects of various fiscal policies on choices of development timing and capital intensity when rents on housing follow geometric Brownian motion with those when rents follow arithmetic Brownian motion. These policy instruments include fees on capital, housing, and land, and taxes on urban income, and properties both before and after development. Regardless of the motion of rents, when one choice is fixed, the effects of these policy instruments on the other choice are qualitatively the same. When the two choices are determined endogenously, although these policy instruments exhibit the same qualitative effect on the choice of development timing, they may exhibit different effects on the choice of capital intensity if rents on...

Political Economy of Agricultural Trade Interventions in Africa

Palavras-chave: Capital intensity; Development Timing; Fees; Taxation; Real Options; International Development; G13; H21; H23; R52.

Ano: 2007

URL: http://purl.umn.edu/10352

Bates, Robert H.; Block, Steven A..

Replaced with revised version of paper 08/25/09.

Policies Affecting or Facilitating Resource Adjustment in Agriculture in the European Union

Palavras-chave: Distorted incentives; Agricultural and trade policy reforms; National agricultural development; Agriculture; Taxation; Political economy; Agricultural and Food Policy; International Relations/Trade; F13; F14; Q17; Q18; O13.

Ano: 2009

URL: http://purl.umn.edu/50302

Cahill, Carmel; Hill, Berkeley.

Structural policy in the EU is ambiguous in its aims and contains conflicting elements. Interventions to ease change are combined with defensive measures that support income and discourage some aspects of adjustment. Structural change is a complex process and the number of farms is an incomplete indicator. Most adjustment takes place without active public assistance. Structural measures at EU level are now mostly within the rural development pillar of the Common Agricultural Policy. Their performance is mixed. However, many countries also have national policies, especially on taxation and land transfer, whose influence on adjustment must not be overlooked.

Tax evasion and widening the tax base in Uganda

Palavras-chave: Adjustment; Farm; Income; Policy; Rural development; Taxation; Agricultural and Food Policy.

Ano: 2004

URL: http://purl.umn.edu/15764

Sennoga, Edward B.; Matovu, John Mary; Twimukye, Evarist P..

Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement where URA can be able to increase its tax effort. this could be achieved by targeting commodities that are under-taxed and excluding food items for equity purposes. Increasing domestic collection would also result into less over reliance on taxing a few commodities especially fuel which is interlinked with a lot of other sectors and could indeed harm growth in the long-run. We also find that the tax effort on imports is...

Tipo: Report

Palavras-chave: Taxation; Tax base; Domestic taxes; Import duty; Sennoga; Twimukye; Matovu; EPRC; Agribusiness; Agricultural and Food Policy; Community/Rural/Urban Development; Consumer/Household Economics; Crop Production/Industries; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Public Economics.

Ano: 2009

URL: http://purl.umn.edu/54802

A microsimulation of the Uganda tax system (UGATAX) and the poor from 1999 to 2003

Ssewanyana, Sarah N.; Okidi, John A..

Like most developing countries, Uganda faces serious fiscal challenges in her effort to mobilize and effectively use resources for poverty reduction. however, the tax base remains small as reflected in the low tax-to-GDP. the government is under internal and external pressure to increase its domestic revenue collection and i turn, reduce its dependency on donors. In response to the pressure the government endeavored to maintain fiscal discipline, partly by raising taxes. the consequences of this move on the poor remains unclear. the main purpose of this paper is to throw light on the effects of alternative reforms to existing tax system on those households living in poverty. The analysis was carried out using the nationally representative Uganda national...

Tipo: Report

Palavras-chave: Taxation; Ssewanyana; Okidi; Economic policy research center; Domestic revenue; Taxing systems; Poverty reduction; Consumer/Household Economics; Demand and Price Analysis; Financial Economics; Industrial Organization; Labor and Human Capital.

Ano: 2008

URL: http://purl.umn.edu/54940

Tax, Subsidy, and/or Information for Health: An Example from Fish Consumption

Marette, Stephan; Roosen, Jutta; Blanchemanche, Sandrine.

A calibrated model is used to determine the welfare impacts of various regulatory instruments for improving health. The results of a lab experiment are integrated in a partial equilibrium model representing demands for two kinds of fish, one with higher nutritional benefits (canned sardines) and one with higher contamination risks (canned tuna) in France. In the laboratory, information about health effects leads to a statistically significant decrease (increase) in the willingness to pay for tuna (sardines). Simulations with the laboratory results show that, for most cases, a per-unit tax on tuna and a per-unit subsidy on sardines without any information revealed to consumers lead to the highest welfare, because both the tax and subsidy directly...

Optimal Resource Extraction Contracts Under Threat of Expropriation

Palavras-chave: Health; Information; Regulation; Taxation; Food Consumption/Nutrition/Food Safety; Health Economics and Policy.

Ano: 2007

URL: http://purl.umn.edu/8508

Engel, Eduardo M.R.A.; Fischer, Ronald.

The government contracts with a foreign firm to extract a natural resource that requires an upfront investment and which faces price uncertainty. In states where profits are high, there is a likelihood of expropriation, which generates a social cost that increases with the expropriated value. In this environment, the planner's optimal contract avoids states with high probability of expropriation. The contract can be implemented via a competitive auction with reasonable informational requirements. The bidding variable is a cap on the present value of discounted revenues, and the firm with the lowest bid wins the contract. The basic framework is extended to incorporate government subsidies, unenforceable investment effort and political moral hazard, and the...

Promoting Demand for Organic Food Under Preference and Income Heterogeneity

Palavras-chave: Taxation; Mining; Rent extraction; Royalty; Non-renewable natural resource; Present-value-of-revenue auction; Public Economics; Resource /Energy Economics and Policy; Risk and Uncertainty; Q33; Q34; Q38; H21; H25.

Ano: 2008

URL: http://purl.umn.edu/6390

Eerola, Essi; Huhtala, Anni.

We examine the design of policies for promoting the consumption of green products under preference and income heterogeneity using organic products as an example. Two instruments are considered: a price subsidy for the organic products and a tax on the conventional products. Under income disparity, consumers with high income always prefer a socially optimal subsidy to a socially optimal tax, while low-income consumers prefer a tax on conventional products. When environmental policy is determined by the median voter, the policies implemented tend to be stricter than socially optimal policies if income differences are large.

Optimal taxation with joint production of agriculture and rural amenities

Palavras-chave: Taxation; Preference heterogeneity; Income disparity; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety.

Ano: 2005

URL: http://purl.umn.edu/24664

Casamatta, Georges; Rausser, Gordon C.; Simon, Leo K..

We show that, when there is joint production of an agricultural good and rural amenities, the first-best allocation of resources can be implemented with a tax on the agricultural good and some subsidies on the production factors (land and labor). The use of a subsidy on the agricultural good can only be explained by the desire of the policymaker to redistribute income from the consumers to the farmers.

Resource Rent Mechanisms in Australian Primary Industries: Some Observations and Issues

Palavras-chave: Taxation; Externalities; Agriculture; Agricultural Finance.

Ano: 2008

URL: http://purl.umn.edu/45869

Rodgers, Trudi; Webster, Stewart.

Resource rents represent a return to the community for the exclusive use of resources and therefore are quite distinct from the recovery of governmental regulatory or operating costs. While the current framework for resource rents in Australian primary industries is providing financial benefit for Australian governments, it is uncertain whether the current policy settings are providing an appropriate community return. This paper discusses the theory underpinning resource rents and conducts a multijurisdictional comparison focusing on the minerals and fisheries industries to aid analysis of the role resource rent taxation plays in the existing management of Australian primary industries.

Multinational Taxation and International Emissions Trading

Palavras-chave: Resource rents; Taxation; Revenue; Minerals; Fisheries; Government; Resource /Energy Economics and Policy.

Ano: 2007

URL: http://purl.umn.edu/10396

Fischer, Carolyn.

Many studies have shown that the activities of multinational corporations are quite sensitive to differences in income tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement activities under an international emissions permit trading scheme. Four types of plans are considered: (1) a single domestic permit system with international offsets; (2) separate national permit systems without trade; (3) separate national permit systems with limited offsets; and (4) an international permit trading system. For each plan, I model the incentives for the multinational firm to choose abatement activities at home and abroad and to transfer emissions credits between parent and subsidiary. Limits on trading across...

Efeitos redistributivos de transferência de renda e redução tributária nos setores agropecuário e agroindustrial

Palavras-chave: Emission permits; Transfer pricing; Taxation; Multinational corporations; Environmental Economics and Policy; Public Economics; H2; F2; Q2.

Ano: 2001

URL: http://purl.umn.edu/10816

Santos, Vladimir Faria dos; Vieira, Wilson da Cruz; Reis, Bricio dos Santos.

This work analyzes the effects of alternative policies on income redistribution in the Brazilian economy. It was used an applied general equilibrium model and the following simulations were implemented: direct income transfer and tax reduction on agriculture and agro-industry sectors. The results indicated that direct income transfer is a better policy to reduce income inequality than tax reduction on specific sectors such as agriculture and agro-industry.

Tipo: Journal Article

Palavras-chave: Income distribution; Taxation; General equilibrium; Brazil; Political Economy.

Ano: 2007

URL: http://purl.umn.edu/54136

Gender and taxation: analysis of personal income tax (PIT)

Bategeka, Lawrence; Guloba, Madina; Kiiza, Julius.

the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be...

Tipo: Report

Palavras-chave: Gender equality; CEDAW; Taxation; Income tax; Kiiza; Bategeka; Guloba; Economic policy research center; Community/Rural/Urban Development; Consumer/Household Economics; Demand and Price Analysis; Financial Economics; Institutional and Behavioral Economics.

Ano: 2009

URL: http://purl.umn.edu/54938

: A bioüzemanyagok adózása Magyarországon

FIRMS’ RESPONSES TO NUTRITIONAL POLICIES

Palyi, Zoltan.

Megállapítható, hogy a bioetanol adózási helyzete kedvezőbb, mint a biodízelé. Az etanol forgalma dinamikusan növekszik. Magyarországon jelenleg több mint 200 benzinkúton kapható E85 üzemanyag. Annak érdekében, hogy Magyarországon legalább 10% legyen a közlekedési szektorban a „bio” arány, célszerű első lépésként az üzemanyagokban lévő biokomponens-arányt a jelenlegi 4,8%-ról 6,0%-ra, majd 1-2 év múlva 8,0%-ra emelni. A biodízelnél, például a B40- ---------------------------------------------- Apparently the status of bioethanol in terms of taxation is more favourable than that of biodiesel. Ethanol sales are growing dynamically. The E85 fuel is currently sold at more than 200 petrol stations in Hungary. In order to increase the share of “bio” to at...

Tipo: Article

Palavras-chave: Bioenergetika; Bioüzemanyag; Gabona-felhasználás; Adózás; Bioenergy; Biofuels; Ethics; Using cereals; Taxation; Agricultural and Food Policy; Agricultural Finance.

Ano: 2011

URL: http://purl.umn.edu/119902

Duvaleix-Treguer, Sabine; Hammoudi, Hakim; Rouached, Lamia; Soler, Louis-Georges.

The aim of this paper is to examine the effects of nutritional policies on the behavior of firms, particularly in terms of food quality and prices, and to assess the potential impacts of such policies from a public health point of view. We determine how new products that are nutritionally improved can emerge in a market where incumbent firms offer competing unhealthy products. We also highlight a non-intentional effect of such policies: if consumer heterogeneity is high, then an information policy may simultaneously provide health benefits to the population as a whole but worsen the health of consumers that are less aware of nutritional effects. For a given level of nutritional tax, we determine the optimal threshold that firms must meet to avoid taxation....

Optimal Management of Renewable Resources with Growing Demand and Stock Externalities

Palavras-chave: Nutrition policy; Product differentiation; Firms’ strategies; Taxation; Quality standards; Public health; Agricultural and Food Policy; Consumer/Household Economics; Demand and Price Analysis; Food Consumption/Nutrition/Food Safety; Food Security and Poverty; Health Economics and Policy; L15; I18; H23.

Ano: 2010

URL: http://purl.umn.edu/116399

Berck, Peter.

Published in: Journal of environmental economics and management, v.8:2, June 1981, p.105-117