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1.
Urol Clin North Am ; 48(2): 269-277, 2021 May.
Artigo em Inglês | MEDLINE | ID: mdl-33795061

RESUMO

Although physicians enjoy extensive educational backgrounds, financial planning typically is not a significant component of the curricula they have completed. As a result, many physicians could benefit from greater financial acumen, and their preparation for retirement might be lacking in light of their relatively high-income levels. This article by a private wealth advisor with 29 years of industry experience provides physicians with the basic building blocks to understand and manage their finances. It focuses on 3 pillars of financial planning: (1) protecting themselves, their families, and their assets; (2) reducing their taxes; and (3) growing their wealth.


Assuntos
Administração Financeira/organização & administração , Administração da Prática Médica/economia , Urologistas/economia , Financiamento Pessoal/economia , Humanos , Seguro de Vida/economia , Pensões , Aposentadoria/economia , Impostos/economia , Testamentos/economia
3.
BMJ ; 372: n254, 2021 03 10.
Artigo em Inglês | MEDLINE | ID: mdl-33692200

RESUMO

OBJECTIVE: To determine changes in household purchases of drinks and confectionery one year after implementation of the UK soft drinks industry levy (SDIL). DESIGN: Controlled interrupted time series analysis. PARTICIPANTS: Members of a panel of households reporting their purchasing on a weekly basis to a market research company (average weekly number of participants n=22 183), March 2014 to March 2019. INTERVENTION: A two tiered tax levied on manufacturers of soft drinks, announced in March 2016 and implemented in April 2018. Drinks with ≥8 g sugar/100 mL (high tier) are taxed at £0.24/L and drinks with ≥5 to <8 g sugar/100 mL (low tier) are taxed at £0.18/L. Drinks with <5 g sugar/100 mL (no levy) are not taxed. MAIN OUTCOME MEASURES: Absolute and relative differences in the volume of, and amount of sugar in, soft drinks categories, all soft drinks combined, alcohol, and confectionery purchased per household per week one year after implementation of the SDIL compared with trends before the announcement of the SDIL. RESULTS: In March 2019, compared with the counterfactual estimated from pre-announcement trends, purchased volume of drinks in the high levy tier decreased by 155 mL (95% confidence interval 240.5 to 69.5 mL) per household per week, equivalent to 44.3% (95% confidence interval 59.9% to 28.7%), and sugar purchased in these drinks decreased by 18.0 g (95% confidence interval 32.3 to 3.6 g), or 45.9% (68.8% to 22.9%). Purchases of low tier drinks decreased by 177.3 mL (225.3 to 129.3 mL) per household per week, or 85.9% (95.1% to 76.7%), with a 12.5 g (15.4 to 9.5 g) reduction in sugar in these drinks, equivalent to 86.2% (94.2% to 78.1%). Despite no overall change in volume of no levy drinks purchased, there was an increase in sugar purchased of 15.3 g (12.6 to 17.9 g) per household per week, equivalent to 166.4% (94.2% to 238.5%). When all soft drinks were combined, the volume of drinks purchased did not change, but sugar decreased by 29.5 g (55.8 to 3.1 g), or 9.8% (17.9% to 1.8%). Purchases of confectionery and alcoholic drinks did not change. CONCLUSIONS: Compared with trends before the SDIL was announced, one year after implementation, the volume of soft drinks purchased did not change. The amount of sugar in those drinks was 30 g, or 10%, lower per household per week-equivalent to one 250 mL serving of a low tier drink per person per week. The SDIL might benefit public health without harming industry. TRIAL REGISTRATION: ISRCTN18042742.


Assuntos
Bebidas Gaseificadas/economia , Comportamento do Consumidor/economia , Comportamento do Consumidor/estatística & dados numéricos , Indústria Alimentícia/economia , Política de Saúde/economia , Bebidas Adoçadas com Açúcar/economia , Impostos , Bebidas Gaseificadas/estatística & dados numéricos , Promoção da Saúde/economia , Promoção da Saúde/métodos , Humanos , Análise de Séries Temporais Interrompida , Bebidas Adoçadas com Açúcar/estatística & dados numéricos , Reino Unido
5.
Oral Health Prev Dent ; 19(1): 189-194, 2021 Jan 07.
Artigo em Inglês | MEDLINE | ID: mdl-33723978

RESUMO

PURPOSE: In 2017, Saudi Arabia introduced a 120% tax on energy drinks and a 50% tax on soft drinks. The impact of this policy on the consumption of sugar-sweetened beverages (SSB) among schoolchildren is not known in this country. The present study evaluated the impact of the excise tax on SSB consumption in the tri-city metropolitan area of Dammam-Khobar-Dhahran, Eastern Province, Saudi Arabia. MATERIALS AND METHODS: A repeated cross-sectional design was used to examine the difference between pre- and post-tax SSBs consumption among schoolchildren (12-14 years old) in Dammam-Khobar-Dhahran cities. A beverage-consumption frequency questionnaire was completed by 453 participants before the tax implementation and 334 participants after the tax implementation. The tax on soft drinks was increased by 50% and on energy drinks by 120%. Pre-tax data were collected in May 2017 and post-tax data in April 2018. RESULTS: The proportion of participants who consumed energy drinks was 46.1% (95% CI: 42-51) before tax implementation, decreasing to 38.4% (95% CI: 33-44) after tax implementation, a reduction of nearly 8%. 92.5% (95% CI: 90-95) of the participants consumed soft drinks before tax implementation and 94.6% (95% CI: 92-97) did so after tax implementation, an increase of about 2%. CONCLUSIONS: The study showed no statistically significant impact of tax implementation on the consumption of energy drinks and soft drinks in this sample of children.


Assuntos
Bebidas Adoçadas com Açúcar , Adolescente , Bebidas , Criança , Estudos Transversais , Humanos , Arábia Saudita , Açúcares , Impostos
6.
Schweiz Arch Tierheilkd ; 163(3): 219-225, 2021 Mar.
Artigo em Alemão | MEDLINE | ID: mdl-33650522

RESUMO

INTRODUCTION: Based on a donation of more than 1000 Swiss dog license tags to the museum of veterinary medical history in Zurich, historic dog license taxes and tags are compared between Switzerland and other European countries. In 2006 the microchip was launched as mandatory identification for dogs in Switzerland and dog license tags became redundant.


Assuntos
Sistemas de Identificação Animal/veterinária , Cães , Próteses e Implantes/veterinária , Impostos , Sistemas de Identificação Animal/instrumentação , Animais , Suíça
7.
N Z Med J ; 134(1531): 101-113, 2021 03 12.
Artigo em Inglês | MEDLINE | ID: mdl-33767491

RESUMO

In this viewpoint, we suggest that policymakers should prioritise health interventions by using evidence around health gain, impact on equity, health-system costs and cost-effectiveness. We take the example of the new cancer control agency in New Zealand, Te Aho o Te Kahu, and argue that its decision-making can now be informed by many methodologically compatible epidemiological and health economic analyses. These analyses span primary prevention of cancer (eg, tobacco control, dietary and physical activity interventions and HPV vaccination), cancer screening, cancer treatment and palliative care. The largest health gain and cost-savings from the available modelling work for New Zealand are seen in nutrition and tobacco control interventions in particular. Many of these interventions have potentially greater per capita health gain for Maori than non-Maori and are also found to be cost saving for the health sector. In summary, appropriate prioritisation of interventions can potentially both maximise health benefits as well as making best use of government funding of the health system.


Assuntos
Detecção Precoce de Câncer , Modelos Econômicos , Neoplasias/prevenção & controle , Análise Custo-Benefício , Dieta , Exercício Físico , Humanos , Nova Zelândia , Cuidados Paliativos , Prevenção Primária , Anos de Vida Ajustados por Qualidade de Vida , Impostos , Tabagismo/prevenção & controle
9.
Recurso na Internet em Português | LIS - Localizador de Informação em Saúde | ID: lis-48057

RESUMO

A Filadélfia fica no estado da Pensilvânia, costa oeste dos Estados Unidos, e é uma das cidades mais populosas do país, com 1,5 milhão de habitantes e muitas (e famosas) universidades e centros de estudo e pesquisa. E é uma das regiões dos Estados Unidos em que foi implementado um imposto sobre bebidas adoçadas como medida para reduzir o consumo e prevenir doenças crônicas não transmissíveis (as DCNTs) associadas ao consumo excessivo destes produtos. Uma pesquisa publicada no fim do ano passado avaliou o impacto do imposto sobre bebidas adoçadas nos empregos – um dos maiores temores que a tributação provoca entre gestores públicos e o setor produtivo. O resultado? Ao longo de seus dois anos e meio de implementação, o número geral de empregos se manteve.


Assuntos
Bebidas Adoçadas com Açúcar , Impostos , Controle e Fiscalização de Alimentos e Bebidas , Indústria de Bebidas Gaseificadas
10.
Recurso na Internet em Inglês | LIS - Localizador de Informação em Saúde | ID: lis-48059

RESUMO

A biblioteca virtual sobre impostos e comércio ilícito de tabaco, parte do Centro de Conhecimento da Unidade de Pesquisa sobre Economia de Produtos Sujeitos a Impostos Especiais da Universidade de Cape Town, na África do Sul, é uma das principais novidades na área. Ela foi lançada em janeiro e pode ser acessada por meio do link https://untobaccocontrol.org/taxation/e-library/. O propósito da biblioteca é consolidar e classificar toda a literatura disponível sobre o tema. Atualmente, são mais de 1.700 conteúdos provenientes de artigos técnicos e científicos, apresentações e conjunto de dados, entre outros.


Assuntos
Bibliotecas Digitais , Tabagismo , Impostos
11.
Washington, D.C.; PAHO; 2021-02-09.
Não convencional em Inglês | PAHO-IRIS | ID: phr-53252

RESUMO

Sugar-sweetened beverage excise taxes are an effective evidence-based noncommunicable diseases (NCD) prevention policy. Along with tobacco and alcohol excise taxes, they are a tool to attain the Sustainable Development Goals, and are recommended by the World Health Organization to modify behavioral risk factors associated with obesity and NCDs, as featured in the WHO Global Action Plan. Taxes on sugar-sweetened beverages have been described as a triple win for governments, because they 1) improve population health, 2) generate revenue, and 3) have the potential to reduce long-term associated healthcare costs and productivity losses. Taxation of sugar-sweetened beverages has been implemented in more than 73 countries worldwide. In the Region of the Americas, 21 PAHO/WHO Member States apply national-level excise taxes on sugar-sweetened beverages and seven jurisdictions apply local sugar-sweetened beverage taxes in the United States of America. While the number of countries applying national excise taxes on sugar-sweetened beverages in the Region is promising, most of these taxes could be further leveraged to improve their impact on sugar-sweetened beverages consumption and health. This publication provides economic concepts related to the economic rationale for using sugar-sweetened beverage taxes and the costs associated with obesity; key considerations on tax design including tax types, bases, and rates; an overview of potential tax revenue and earmarking; evidence on the extent to which these taxes are expected to impact prices of taxed beverages, the demand for taxed beverages, and substitution to untaxed beverages; and responses to frequent questions about the economic impacts of sugar-sweetened beverage taxation.


Assuntos
Alimentos, Dieta e Nutrição , Bebidas Adoçadas com Açúcar , Impostos , América , Indústria do Açúcar , Economia , Doenças não Transmissíveis
12.
Aust N Z J Public Health ; 45(1): 26-33, 2021 Feb.
Artigo em Inglês | MEDLINE | ID: mdl-33559964

RESUMO

OBJECTIVE: The Northern Territory (NT) Government introduced a minimum unit price (MUP) of $1.30 per standard drink (10g pure alcohol) explicitly aimed at reducing the consumption of cheap wine products from October 2018. We aimed to assess the impact of the NT MUP on estimates of beverage-specific population-adjusted alcohol consumption using wholesale alcohol supply data. METHODS: Interrupted time series analyses were conducted to examine MUP effects on trends in estimated per capita alcohol consumption (PCAC) for cask wine, total wine and total alcohol, across the NT and in the Darwin/Palmerston region. RESULTS: Significant step decreases were found for cask wine and total wine PCAC in Darwin/Palmerston and across the Northern Territory. PCAC of cask wine decreased by 50.6% in the NT, and by 48.8% in Darwin/Palmerston compared to the prior year. PCAC for other beverages (e.g. beer) were largely unaffected by MUP. Overall, PCAC across the Territory declined, but not in Darwin/Palmerston. CONCLUSION: With minimal implementation costs, the Northern Territory Government's MUP policy successfully targeted and reduced cask wine and total wine consumption. Cask wine, in particular, almost halved in Darwin/Palmerston where the impact of the MUP was able to be determined and considering other interventions. Implications for public health: Implementation of a minimum unit price for retail alcohol sales is a cost-effective way to reduce the consumption of high alcohol content and high-risk products, such as cheap cask wine.


Assuntos
Consumo de Bebidas Alcoólicas/tendências , Bebidas Alcoólicas/provisão & distribução , Comércio/economia , Impostos/economia , Vinho/provisão & distribução , Consumo de Bebidas Alcoólicas/economia , Bebidas Alcoólicas/economia , Comportamento do Consumidor/economia , Comportamento do Consumidor/estatística & dados numéricos , Humanos , Northern Territory , Vinho/economia
13.
Artigo em Inglês | MEDLINE | ID: mdl-33435506

RESUMO

The development of low-carbon buildings (LCBs) in China has not reached its expected status, although the Chinese government has formulated many relevant regulations. The real estate developers and consumers are essential participants in the development of LCBs. This paper explores whether the government's implementation of the carbon tax will change their choices of LCBs. Evolutionary game models between developers and consumers are established under static and dynamic carbon taxes. Their evolutionarily stable strategies (ESS) are deduced in different situations. According to the real scenarios in China, numerical simulations are further conducted to show that carbon tax influences the low-carbon behaviors of stakeholders in the construction industry. Under a static carbon tax, the two players cannot reach an equilibrium state, while the game system is stable under a dynamic tax. The probability of the developers constructing LCBs is positively related to the carbon tax, while its degree is gradually weakened as the tax rate increases. Therefore, an appropriate tax should be set to promote the development of LCBs effectively. Finally, policy implications are put forwarded to guide the participants' low-carbon behaviors and reduce the carbon emissions in the Chinese construction industry.


Assuntos
Carbono , Indústria da Construção , Evolução Biológica , China , Humanos , Impostos
14.
Waste Manag ; 122: 1-14, 2021 Mar 01.
Artigo em Inglês | MEDLINE | ID: mdl-33476957

RESUMO

The Italian financing system for waste collection and disposal services, still far from a price-based system at the national level, is similar to a real property tax system. Among other concerns, this raises equity issues. The aim of this paper is threefold. First, the structure of the waste tax in its components (i.e., fixed and variable) is analysed at the provincial level. This allows to investigate the magnitude of the two tax components in Italian provinces, while showing the differences among macro-areas in the financing system for waste collection and disposal services. Second, the regressivity (progressivity) of the tax system adopted is investigated, so as to highlight the differences among geographical areas. Third, an alternative base for the waste tax is proposed, in order to avoid regressivity and achieve higher equality. For these purposes, official data referring to 2017 are used and a Geographically Weighted Regression is implemented. The results highlight the importance of an alternative base of the waste tax to design an equal and non-regressive tax, more similar to a Pay-As-You-Throw scheme.


Assuntos
Impostos , Gerenciamento de Resíduos , Itália
15.
Nat Med ; 27(2): 239-243, 2021 02.
Artigo em Inglês | MEDLINE | ID: mdl-33479500

RESUMO

Substantial global effort has been devoted to curtailing the tobacco epidemic over the past two decades, especially after the adoption of the Framework Convention on Tobacco Control1 by the World Health Organization in 2003. In 2015, in recognition of the burden resulting from tobacco use, strengthened tobacco control was included as a global development target in the 2030 Agenda for Sustainable Development2. Here we show that comprehensive tobacco control policies-including smoking bans, health warnings, advertising bans and tobacco taxes-are effective in reducing smoking prevalence; amplified positive effects are seen when these policies are implemented simultaneously within a given country. We find that if all 155 countries included in our counterfactual analysis had adopted smoking bans, health warnings and advertising bans at the strictest level and raised cigarette prices to at least 7.73 international dollars in 2009, there would have been about 100 million fewer smokers in the world in 2017. These findings highlight the urgent need for countries to move toward an accelerated implementation of a set of strong tobacco control practices, thus curbing the burden of smoking-attributable diseases and deaths.


Assuntos
Política de Saúde/legislação & jurisprudência , Política Pública/legislação & jurisprudência , Fumar/legislação & jurisprudência , Tabaco/efeitos adversos , Adolescente , Adulto , Feminino , Política de Saúde/economia , Humanos , Masculino , Pessoa de Meia-Idade , Política Pública/economia , Fumar/economia , Fumar/epidemiologia , Fumar/psicologia , Impostos , Organização Mundial da Saúde/economia , Adulto Jovem
16.
Waste Manag ; 121: 286-295, 2021 Feb 15.
Artigo em Inglês | MEDLINE | ID: mdl-33406476

RESUMO

The redistribution of unsold food products to charities is often considered a promising strategy to reduce food waste at supermarkets while producing social advantages. The Italian law against food waste (so-called "Gadda law") approved in 2016 allows municipalities to reduce the waste tax due by retail stores, proportionally to the certified amount of surplus food they donate. This option may act as an economic incentive for retailers to activate food waste redistribution initiatives, thus supporting diffusion at a larger scale. This study uses a simple economic model to assess the gains and losses of the municipality and the retailers under different scenarios of the application of this tax reduction. The model is tested on a number of Italian municipalities with different features, showing that under the appropriate conditions a decrease in the waste tax for stores activating food redistribution can lead to a win-win economic condition for all the actors involved.


Assuntos
Alimentos , Eliminação de Resíduos , Cidades , Itália , Impostos
17.
JAMA Netw Open ; 3(12): e2031083, 2020 12 01.
Artigo em Inglês | MEDLINE | ID: mdl-33369659

RESUMO

Importance: Health taxes are policy tools used to reduce harmful consumption of products and raise tax revenue, and they may also be associated with signaling (ie, informational and educational) factors that enhance their impact. Objectives: To examine changes in prices and volume sold of sweetened beverages following the implementation and repeal of the Cook County, Illinois, Sweetened Beverage Tax (SBT) compared with the comparison site of St Louis County and city, Missouri, which did not impose a tax. Design, Setting, and Participants: This study used interrupted time series analyses to assess changes in price and volume sold of taxed (based on beverage type and sweetener status) and untaxed beverages in Cook County compared with St Louis following the implementation of the SBT on August 2, 2017, and its repeal effective December 1, 2017. Statistical analysis was performed from January to June 2020. Exposures: Implementation and repeal of the Cook County SBT. Main Outcomes and Measures: Changes in taxed and untaxed beverage prices and volume sold. Nielsen food store scanner data were obtained for weekly volume and dollar amount sold of nonalcoholic beverage universal product codes (UPCs) for each site in supermarkets and mass merchandise, grocery, drug, convenience, and dollar stores. Results: The analytic samples included 16 510 UPCs for volume and 2141 UPCs (balanced sample) for prices for 122 pretax weeks, 16 tax weeks, and 35 postrepeal weeks. Compared with St Louis, posttax implementation in Cook County resulted in a level increase in taxed beverage prices of 1.13 cents per fluid ounce (95% CI, 1.01 to 1.25 cents per fluid ounce), representing a slight overshifting, followed by a posttax repeal level decrease of -1.19 cents per fluid ounce (95% CI, -1.33 to -1.04 cents per fluid ounce), with no resulting change pretax to posttax repeal. Volume sold of taxed beverages in Cook County compared with St Louis exhibited a posttax implementation level decrease of 25.7% (ß = -0.297; 95% CI, -0.415 to -0.179) and a posttax repeal level increase of 30.5% (ß = 0.266, 95% CI, 0.124 to 0.408), with no net change in volume sold from pretax to 8 months after repeal. Conclusions and Relevance: This study using interrupted time series analysis found no net change in volume sold of taxed beverages following the implementation and repeal of the Cook County SBT, suggesting the tax had no signaling association. Repeals of such taxes may fully reverse their associations with reduced demand and harms associated with sweetened beverage intake.


Assuntos
Comércio/estatística & dados numéricos , Comportamento do Consumidor/economia , Bebidas Adoçadas com Açúcar/economia , Impostos/economia , Implementação de Plano de Saúde , Humanos , Illinois , Análise de Séries Temporais Interrompida
19.
Nutrients ; 12(11)2020 Nov 05.
Artigo em Inglês | MEDLINE | ID: mdl-33167515

RESUMO

Past public health crises (e.g., tobacco, alcohol, opioids, cholera, human immunodeficiency virus (HIV), lead, pollution, venereal disease, even coronavirus (COVID-19) have been met with interventions targeted both at the individual and all of society. While the healthcare community is very aware that the global pandemic of non-communicable diseases (NCDs) has its origins in our Western ultraprocessed food diet, society has been slow to initiate any interventions other than public education, which has been ineffective, in part due to food industry interference. This article provides the rationale for such public health interventions, by compiling the evidence that added sugar, and by proxy the ultraprocessed food category, meets the four criteria set by the public health community as necessary and sufficient for regulation-abuse, toxicity, ubiquity, and externalities (How does your consumption affect me?). To their credit, some countries have recently heeded this science and have instituted sugar taxation policies to help ameliorate NCDs within their borders. This article also supplies scientific counters to food industry talking points, and sample intervention strategies, in order to guide both scientists and policy makers in instituting further appropriate public health measures to quell this pandemic.


Assuntos
Comportamento Aditivo/prevenção & controle , Dieta , Açúcares da Dieta/efeitos adversos , Fast Foods/efeitos adversos , Indústria Alimentícia/legislação & jurisprudência , Doenças não Transmissíveis/prevenção & controle , Saúde Pública , Comportamento Aditivo/etiologia , Infecções por Coronavirus , Comportamento Alimentar , Manipulação de Alimentos/legislação & jurisprudência , Humanos , Obesidade/etiologia , Obesidade/prevenção & controle , Pandemias , Pneumonia Viral , Política Pública , Controle Social Formal , Impostos
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