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1.
J Environ Manage ; 261: 109921, 2020 May 01.
Artigo em Inglês | MEDLINE | ID: mdl-32148251

RESUMO

Most estimations of residential water demand are based on single-equation models that rely on assumptions that are most often not compatible with the fundamental principles of consumer theory. In this paper, we relax these assumptions by using a more flexible system of demand estimation, the Quadratic Almost Ideal Demand System (QUAIDS) (Banks et al., 1997) and reveal the existence in our sample of substitution and complementary patterns as well as non-linearities in Engel curves for water consumption. Water demand would not be, therefore, linear in income and separable from other goods consumed within the household. In this context the QUAIDS functional specification is expected to be more consistent with observed consumer behavior. Our results seem to confirm this expectation; when compared to the linear, log-linear and double-log models commonly used in water demand estimation, QUAIDS seems to produce a better overall fit and a better fit to the asymmetric shape of the real distribution of water consumption. This has important implications in terms of public policy, as it allows to explore how water policies interact with other goods consumed within the household (e.g. water-energy nexus or efficient household appliances). Furthermore, differential responses to pricing policies and taxes across the income distribution can be considered, thus contributing to avoid undesired redistributive effects and water poverty.


Assuntos
Comércio , Água , Características da Família , Renda , Impostos
2.
J Environ Manage ; 260: 110123, 2020 Apr 15.
Artigo em Inglês | MEDLINE | ID: mdl-32090824

RESUMO

Based on a unique micro-level dataset of 30,689 mining enterprises from 2008 to 2011, this paper uses the non-radial directional distance function (NDDF) to calculate the unified efficiency index (UEI) and energy-environmental performance index (EEI) for China's mining enterprises. The double bootstrap method is then used to test how tax incentive policies affect the UEI and EEI of China's mining enterprises. The results show that: (1) the UEI and EEI of Chinese mining enterprises first decreased and then increased over the sample period; overall, Chinese mining enterprises had low energy and environmental efficiency, especially the coal mining enterprises, private mining enterprises and mining enterprises in the central and western regions. (2) Tax incentives positively affect the energy and environmental efficiency of mining enterprises, especially the efficiency of coal mining enterprises, non-state-owned mining enterprises and mining enterprises in the central and western regions. Our results remain robust after using the propensity score matching estimator (PSM). (3) There is a positive feedback between tax incentives and energy and environmental efficiency, more efficient mining enterprises receive more government incentives. Further analysis shows that although tax incentives do not reduce the total energy consumption of enterprises, reducing the energy consumption of enterprises can improve their UEI and EEI. In addition, R&D investment, profitability and resource taxes all contribute to improving the UEI and EEI of mining enterprises.


Assuntos
Minas de Carvão , Indústrias , China , Eficiência , Impostos
4.
Rev Med Suisse ; 15(675): 2304-2305, 2019 Dec 11.
Artigo em Francês | MEDLINE | ID: mdl-31840960

Assuntos
Impostos , Suíça
5.
Global Health ; 15(1): 82, 2019 12 18.
Artigo em Inglês | MEDLINE | ID: mdl-31847871

RESUMO

BACKGROUND: A recurring discussion in the literature relates to the possible contradictions among the Sustainable Development Goals (SDGs). The focus has been on economic goals, such as economic growth and goals related to climate change. We explore the possible contradictions that may arise between economic goals and health goals, specifically, the goal on Non-Communicable Diseases (NCDs) - SDG3.4. As a way to achieve SDG3.4, countries have been urged to introduce sin taxes, such as those on sugar. Yet others have argued that such taxes may affect employment (SDG 8.5), economic growth (SDG 8.1), and increase poverty (SDG1). However, there is limited or no reliable evidence, using actual experience, on the effect of sugar tax on health and economic outcomes. This makes it hard to assess the possible contradictions in SDGs that sugar taxes may generate. MAIN BODY: Using a conceptual framework on SDGs that views relationships among SDGs as either contradictory, reinforcing, or neutral, we carefully consider whether there are contradictions between SDG 3.4 on one hand and SDG 1, SDG 8.1, and SDG 8.5 on the other hand. We illustrate this using Zambia which recently introduced an equivalent 3% tax on non-alcoholic beverages, implicitly targeted at sugar-sweetened beverages (SSBs), given the stated goal of reducing NCDs. Concerns are that such a tax would be detrimental to the Zambia sugar value chain which contributes about 6% to GDP, in which case the achievement of SDG 3.4 (health) would be at odds with, or contradict, SDG 1, SDG 8.1, and SDG 8.5 (poverty eradication, economic growth, and creation of employment). We discuss that the existence of contradictions depend on a number of contextual factors, which allows us to make two conclusions about sugar taxation in Zambia. First, the current tax rate of 3% is likely neutral (no contradictions or reinforcing relationships) because it is too low to have any health or employment effects. However, the revenue raised can be reinvested to improve livelihoods. Secondly, the tax rate should be increased but care has to be exercised to ensure that the rate is not too high to generate contradictions. There will be need to carefully assess important parameters such as elasticities and explore alternative economic livelihoods. CONCLUSION: Without paying due consideration to important contextual factors, Zambia and many LMIC risk experiencing contradictions among SDGs.


Assuntos
Desenvolvimento Econômico , Emprego , Doenças não Transmissíveis/prevenção & controle , Desenvolvimento Sustentável , Impostos , Humanos , Zâmbia
7.
J Law Med ; 27(1): 122-148, 2019 Oct.
Artigo em Inglês | MEDLINE | ID: mdl-31682346

RESUMO

Obesity is a growing epidemic spreading across the developed world, including Australia. It negatively affects the health of individuals and puts pressure on a country's food and health systems, the environment and its economic status. In this article, three taxation approaches are considered as policy tools available to the Australian Government which could assist them in the fight against obesity: tax on the person, tax on inputs and taxes on the product. A critical analysis of each taxation approach is undertaken, existing international methodologies examined and, on this basis, suggestions are made to impose taxes on Highly Processed Foods and Sweetened Sugary Beverages. Particular focus is given to reform to the Australian Goods and Services Tax regime. It is argued that through this specific taxation approach, the fight against obesity in Australia can be positively addressed.


Assuntos
Obesidade , Impostos , Austrália , Bebidas , Fast Foods , Humanos
8.
Artigo em Inglês | MEDLINE | ID: mdl-31717748

RESUMO

The study's purpose was to identify differences in the relationship between tobacco control policies and smoking by poverty. We matched state smoke-free air law coverage (SFALs), tobacco control funding (TCF), and cigarette taxes with individual current smoking and demographics from supplements to the Current Population Survey (1985-2015). We regressed (logistic) smoking on policy variables, poverty (<138% of poverty line versus ≥138% of poverty line), interactions of policy and poverty, and covariates, presenting beta coefficients instead of odds ratios because it is difficult to interpret interactions using odds ratios (they are ratios of odds ratios). We coded SFALs as (1) proportion of state covered by 100% workplace, restaurant and bar laws (SFAL-All) or (2) proportion of state covered by workplace laws (SFAL-WP) and proportion covered by restaurant or bar laws (SFAL-RB). In the SFAL-All model, SFAL-All (Beta coeff: -0.03, 95% CI: -0.06, -0.002), tax (Coeff: -0.06, 95% CI: -0.07, -0.05), and TCF (Coeff: -0.01, 95% CI: -0.01, -0.001) were associated with less smoking. In this model, the interaction of SFAL-All by poverty was significant (Coeff: 0.08, 95% CI: 0.02, 0.13). In the SFAL-WP/RB model, SFAL-RB (Coeff: -0.05, 95% CI: -0.08, -0.02), tax (Coeff: -0.05, 95% CI: -0.06, -0.04), and TCF (Coeff: -0.01, 95% CI: -0.01, -0.00) were significant. In the same model, SFAL-WP (Coeff: 0.09, 95% CI: 0.03, 0.15), SFAL-RB (Coeff: -0.14, 95% CI: -0.19, -0.09), and TCF (Coeff: 0.01, 95% CI: 0.00, 0.02) interacted with poverty. Tax by poverty was of borderline significance in this model (Coeff = 0.02, 95% CI: -0.00, 0.04, p = 0.050). Among adults, SFALs, TCF, and tax were associated with less current smoking, and SFALs and TCF had differential relationships with smoking by poverty.


Assuntos
Prevenção do Hábito de Fumar/legislação & jurisprudência , Impostos/legislação & jurisprudência , Produtos do Tabaco/economia , Poluição por Fumaça de Tabaco/legislação & jurisprudência , Adulto , Humanos , Pessoa de Meia-Idade , Pobreza , Política Pública , Restaurantes/legislação & jurisprudência , Estados Unidos , Local de Trabalho/legislação & jurisprudência
9.
Int J Behav Nutr Phys Act ; 16(1): 103, 2019 11 12.
Artigo em Inglês | MEDLINE | ID: mdl-31718664

RESUMO

BACKGROUND: Following the 2014 sugary drinks tax implementation in Mexico, promising reduction in the volume of purchases of taxed beverages were observed overall and at different store-types. However, the tax's effects on purchasing patterns of calories and sugar remain unclear. METHODS: Using longitudinal data from Mexican households (n = 7038), we examined changes in volume, calories and total sugar of packaged beverages purchased from 2012 to 2016 overall and by store-type. We used fixed effects models to estimate means for volume, calories, and sugar of households. To address the potential selectivity from households shopping at different stores, we calculated inverse probability weights to model the purchases changes over time by store-type. RESULTS: For taxed beverages, the volume of purchases declined by - 49 ml and -30 ml in the first year and second year post tax (2014 and 2015, respectively), while purchases leveled off in the third year of the tax (2016). Calories and sugar from taxed beverage purchases decreased over time, with the majority of the declines occurring in the first two years post-tax implementation. The volume of untaxed beverage purchases increased, whereas changes in calories and total sugar of untaxed beverages were minimal. Store level purchases of taxed beverages significantly decreased in the first two years post taxation (2014 and to 2015) only in supermarkets and traditional stores. The steepest declines in purchases of taxed beverages in 2014 were observed at supermarkets (- 40 ml or - 45%). The volume of purchases of untaxed beverages increased over time in almost all store-types, while calories and sugar minimally decreased over time. CONCLUSION: Although the Mexican tax on SSBs has lowered the purchases of sugary drinks 3 years after the tax implementation, the tax should be strengthened and store-specific interventions should be implemented to further reduce SSBs purchases in the Mexican population.


Assuntos
Comportamento do Consumidor , Açúcares da Dieta/análise , Impostos , Comportamento do Consumidor/economia , Comportamento do Consumidor/estatística & dados numéricos , Dieta/estatística & dados numéricos , Humanos , Estudos Longitudinais , México , /economia , Inquéritos e Questionários
10.
BMC Public Health ; 19(1): 1553, 2019 Nov 21.
Artigo em Inglês | MEDLINE | ID: mdl-31752787

RESUMO

BACKGROUND: Sugar-sweetened beverage consumption is contributing to the obesity epidemic. On 28 March 2017, Catalonia enacted a law levying an excise tax on sugar-sweetened beverages for public health reasons. The purpose of this study is to assess the impact of the tax on the consumption of sugar-sweetened beverages in Catalonia (Spain). METHODS: Before-and-after study to assess changes in the prevalence of consumption of sugar-sweetened beverages among 1929 persons aged 12 to 40 years residing in low-income neighbourhoods of Barcelona (intervention) and Madrid (control). Beverage consumption frequency was ascertained via a validated questionnaire administered during the month prior to the tax's introduction (May 2017) and again at 1 year after it had come into force. The effect of the tax was obtained using Poisson regression models with robust variance weighted using propensity scores. RESULTS: While the prevalence of regular consumers of taxed beverages fell by 39% in Barcelona as compared to Madrid, the prevalence of consumers of untaxed beverages remained stable. The main reason cited by more than two-thirds of those surveyed for reducing their consumption of sugar-sweetened beverages was the increase in price, followed by a heightened awareness of their health effects. CONCLUSIONS: The introduction of the Catalonian excise tax on sugar-sweetened beverages was followed by a reduction in the prevalence of regular consumers of taxed beverages.


Assuntos
Áreas de Pobreza , /estatística & dados numéricos , Impostos , Adolescente , Adulto , Criança , Inquéritos sobre Dietas , Feminino , Humanos , Masculino , Espanha , Adulto Jovem
11.
Rev Panam Salud Publica ; 43, November 2019
Artigo em Espanhol | PAHO-IRIS | ID: phr-51684

RESUMO

[RESUMEN]. Objetivo. El objetivo de esta investigación es estudiar la fuerza de traslado, la transición y la persistencia del impuesto especial sobre productos y servicios (IEPS) a alimentos y bebidas de densidad energética alta, sobre la tasa de inflación anual de estos alimentos y sobre las bebidas gaseosas, en vigencia desde enero de 2014. Métodos. Se calcularon las tasas de inflación anualizadas para cada alimento y bebida desde enero de 2010 hasta diciembre de 2016 a partir de datos mensuales del índice nacional de precios al consumidor (INPC). Se empleó un modelo de regímenes cambiantes para estimar el impacto del impuesto sobre la dinámica inflacionaria de las bebidas y los alimentos, así como su transición, persistencia y las posibles rupturas. Resultados. La dinámica inflacionaria de los alimentos de contenido calórico alto y las bebidas gaseosas sujetas a impuesto tiene una varianza alta. El impuesto fue trasladado a la inflación de algunos productos de densidad calórica alta de manera gradual, antes de regresar a los niveles inflacionarios previos al impuesto. La continuidad del impuesto no afecta la dinámica inflacionaria de los alimentos a partir de 2015. Conclusiones. El impuesto debe ir acompañado de medidas que faciliten su persistencia y traslado a la dinámica inflacionaria de los productos con impuesto. La recaudación de estos impuestos debe fomentar y facilitar el consumo de alternativas saludables, así como acompañarlo de medidas educativas que modifiquen los hábitos de consumo de manera sostenida en el mediano plazo y el largo plazo.


[ABSTRACT]. Objective. The objective of this research is to study the strength of transfer, the transitions, and the persistence of the special excise tax on products and services (known by its Spanish acronym, IEPS) applicable since January 2014 to high-energy foods and soft drinks, and the effect of the tax on the annual inflation rates for these foods and beverages. Methods. Annual inflation rates for each food and beverage were calculated from January 2010 to December 2016, based on monthly data from the national consumer price index. A model of variable regimes was used to estimate the impact of the tax on the inflationary dynamics of the foods and beverages, as well as its transitions, persistence, and the possible ruptures. Results. There was high variance in the inflationary dynamics of the high-calorie foods and soft drinks subject to the tax. The tax contributed gradually to price inflation for some high-calorie products, before returning to pre-tax inflation levels. The continuity of the tax did not affect the inflationary dynamics of the food after 2015. Conclusions. The tax should be accompanied by measures that facilitate its persistence and transfer to the inflationary dynamics of the taxed products. The taxes collected should be used to promote and facilitate the consumption of healthy alternatives, and this should be accompanied by educational measures aimed at continuing to change consumption habits in the medium and long term.


[RESUMO]. Objetivo. Estudar a força de transferência, transição e persistência do imposto especial sobre produtos e serviços (IEPS) para alimentos e bebidas de alta densidade calórica na taxa anual de inflação destes alimentos e refrigerantes, em vigor desde janeiro de 2014. Métodos. As taxas anuais de inflação foram calculadas para cada alimento e bebida para o período de janeiro de 2010 a dezembro de 2016 com base em dados mensais do índice nacional de preços ao consumidor (INPC). Um modelo de mudança de regime foi usado para estimar a repercussão do imposto na dinâmica inflacionária de alimentos e bebidas bem como a transição, persistência e possíveis suspensões do imposto. Resultados. A dinâmica inflacionária dos alimentos de alta densidade calórica e de refrigerantes sobre os quais incide o imposto apresenta grande variação. O imposto foi gradualmente transferido à dinâmica inflacionária de alguns produtos de alta densidade calórica e, posteriormente, houve um retorno aos níveis inflacionários anteriores à tributação. A continuidade do imposto não tem influenciado a dinâmica inflacionária dos alimentos desde 2015. Conclusões. O imposto deve vir acompanhado de medidas para facilitar sua persistência e transferência à dinâmica inflacionária dos produtos tributados. A arrecadação destes impostos deve estimular e facilitar o consumo de alternativas de alimentos saudáveis, bem como vir acompanhado de medidas educativas para mudar os hábitos de consumo de forma sustentada a médio e longo prazo.


Assuntos
Impostos , Bebidas Gaseificadas , Alimentos , Inflação , México , Impostos , Bebidas Gaseificadas , Alimentos , Inflação , México , Impostos , Bebidas Gaseificadas , Inflação
12.
Br Dent J ; 227(8): 645, 2019 10.
Artigo em Inglês | MEDLINE | ID: mdl-31653982
13.
Br Dent J ; 227(8): 663-664, 2019 Oct.
Artigo em Inglês | MEDLINE | ID: mdl-31653997

RESUMO

We call on dental health professionals to advocate for the integration of oral health promotion into public health, and argue that a campaign for revenue from SSB taxation to be used for oral health promotion is a good place to start. The impact of sugar on health centres on obesity, diabetes and dental caries; these also have a disproportionate impact upon low income communities. Sugar sweetened beverages (SSB) are recognised as a universal major source of sugar, and it has been recommended that the amount and frequency of intake of SSBs should be limited. SSB taxes are a possible way of reducing sugar intake, as well as an effective method of integrating oral health (OH) into general health promotion. There is widespread support for these taxes from PH professionals as they have the potential to improve diet and nutrition, and by OH professionals since nutrition is an integral component of OH, and sugar reduction can reduce the incidence of caries. SSB taxes can also generate revenues which can be reinvested in healthcare to further health improvement. Despite the self-evident benefits for integration, few countries have made a concentrated effort to integrate. We argue that revenues must also be invested to promote OH through an integrated public health and dental public health approach.


Assuntos
Cárie Dentária , Saúde Pública , Bebidas , Promoção da Saúde , Humanos , Saúde Bucal , Açúcares , Edulcorantes , Impostos
14.
Artigo em Inglês | MEDLINE | ID: mdl-31569394

RESUMO

BACKGROUND: Little is known about how policies and industry activities impact smokeless tobacco demand. We examined how tobacco control policies and retail promotion may affect smokeless tobacco sales. METHODS: We used Nielsen market-level retail scanner data for smokeless tobacco sales in convenience stores in 30 US regions from 2005 to 2010. Tobacco policy variables, including excise taxes, state tobacco control program expenditures, and clean indoor air laws, were merged to Nielsen markets. We estimated regression models for per capita unit sales. RESULTS: Higher cigarette tax was significantly associated with lower sales volume of smokeless tobacco. Sales of smokeless tobacco in markets with a weight-based SLT excise tax were higher than in markets with an ad valorem tax. A higher average product price was associated with decreased sales overall but results varied by package quantity and brand. CONCLUSIONS: This study observed that smokeless tobacco products were both complements and substitutes to cigarettes. Thus, smokeless tobacco may act as complements for some population segments and substitutes for others. A weight-based tax generally favors premium smokeless tobacco products.


Assuntos
Marketing/métodos , Abandono do Hábito de Fumar , Tabaco sem Fumaça , Gastos em Saúde , Humanos , Política Pública , Impostos , Indústria do Tabaco , Produtos do Tabaco/economia , Tabaco sem Fumaça/economia
15.
MMW Fortschr Med ; 161(18): 36, 2019 10.
Artigo em Alemão | MEDLINE | ID: mdl-31631307
16.
Artigo em Inglês | MEDLINE | ID: mdl-31569603

RESUMO

We used a two-part model for the estimation of the price elasticity of participation and consumption of cigarettes by the duration of the smoking habit and a continuous-time split-population model for the estimation of prevalence and duration of smoking onset and smoking addiction, allowing for covariates in the participation component of the model. Results: We computed the total price elasticity of consumption of cigarettes by quartiles of addiction and found that for the people located in the lowest quartile of addiction the total price elasticity is around -0.51; while for those located in the highest quartile of addiction this figure is only -0.19. Then, a 10% increase in cigarette prices, via taxes, reduces the consumption of those in the early stages of the addiction by 5% and for those with a longer history of addiction by only 1.9%. Estimating the continuous-time split-population model we found that, at the mean starting age of 15 years, an increase of 10% in real cigarette prices is expected to delay smoking onset by almost two and a half years. On the other hand, the same policy is less effective to reduce the duration of the habit because there is no meaningful relationship between the duration of the smoking habit and the real price of cigarettes.The policy of raising cigarette excise taxes, to increment prices, seems to be more effective to delay smoking onset. On the other hand, the same policy is less effective to reduce the duration of the habit. A policy recommendation that emerges from this evidence is that for people with a developed addiction a combination of increasing taxes and other public health policies, like cessation therapies, could prove more effective.


Assuntos
Comércio , Política de Saúde/economia , Abandono do Hábito de Fumar/economia , Abandono do Hábito de Fumar/psicologia , Fumar/economia , Fumar/psicologia , Produtos do Tabaco/economia , Adolescente , Adulto , Fatores Etários , Idoso , Idoso de 80 Anos ou mais , Argentina/epidemiologia , Feminino , Inquéritos Epidemiológicos , Humanos , Masculino , Pessoa de Meia-Idade , Modelos Econômicos , Modelos Psicológicos , Prevalência , Estudos Retrospectivos , Fumar/epidemiologia , Abandono do Hábito de Fumar/estatística & dados numéricos , Impostos , Adulto Jovem
17.
Washington, D.C.; PAHO; 2019-10-09. (PAHO/NMH/19-020).
em Inglês | PAHO-IRIS | ID: phr-51530

RESUMO

Taxation is the most cost-effective policy to reduce alcohol consumption, with a cost of 22 and 41 international dollars per DALY saved in low- and lower-middle-income countries and upper-middle-and high-income countries, respectively (this estimate does not account for the revenues generated by alcohol taxation). According to recent modelling by the WHO for the Global Business Plan for Noncommunicable Diseases, the return on investment of the alcohol “best buy” policies (increases in taxation, comprehensive restrictions on exposure to alcohol advertising, and restrictions on availability) in low- and lower-middle-income countries showed that for every $1 invested, a country should expect, on average, $9.13 in return.


Assuntos
Bebidas Alcoólicas , Consumo de Bebidas Alcoólicas , Impostos , Américas , Doenças não Transmissíveis
18.
Washington, D.C.; OPS; 2019-10-09. (OPS/NMH/19-020).
em Espanhol | PAHO-IRIS | ID: phr-51529

RESUMO

La tributación es la política más costo-eficaz para reducir el consumo del alcohol, con un costo de 22 y 41 dólares internacionales por AVAD evitado en los países de ingresos bajos y medianos bajos y en los de ingresos medianos altos y altos, respectivamente (este cálculo no tiene en cuenta los ingresos que generan los impuestos al alcohol). Según la herramienta de modelización más reciente desarrollada por la OMS para las enfermedades no transmisibles, el endimiento de la inversión en la ejecución de las políticas de “mejor inversión” (aumento de la tributación, restricciones integrals a la exposición a la publicidad del alcohol y limitaciones a la disponibilidad de las bebidas alcohólicas) en los países de ingresos bajos y medianos bajos indica que por cada US$ 1 invertido, los países deben esperar a cambio un rendimiento de US$ 9,13 por término medio...


Assuntos
Bebidas Alcoólicas , Consumo de Bebidas Alcoólicas , Impostos , Américas , Doenças não Transmissíveis
19.
Global Health ; 15(1): 56, 2019 09 25.
Artigo em Inglês | MEDLINE | ID: mdl-31551086

RESUMO

BACKGROUND: Sugar sweetened beverages (SSB) are a major source of sugar in the diet. Although trends in consumption vary across regions, in many countries, particularly LMICs, their consumption continues to increase. In response, a growing number of governments have introduced a tax on SSBs. SSB manufacturers have opposed such taxes, disputing the role that SSBs play in diet-related diseases and the effectiveness of SSB taxation, and alleging major economic impacts. Given the importance of evidence to effective regulation of products harmful to human health, we scrutinised industry submissions to the South African government's consultation on a proposed SSB tax and examined their use of evidence. RESULTS: Corporate submissions were underpinned by several strategies involving the misrepresentation of evidence. First, references were used in a misleading way, providing false support for key claims. Second, raw data, which represented a pliable, alternative evidence base to peer reviewed studies, was misused to dispute both the premise of targeting sugar for special attention and the impact of SSB taxes on SSB consumption. Third, purposively selected evidence was used in conjunction with other techniques, such as selective quoting from studies and omitting important qualifying information, to promote an alternative evidential narrative to that supported by the weight of peer-reviewed research. Fourth, a range of mutually enforcing techniques that inflated the effects of SSB taxation on jobs, public revenue generation, and gross domestic product, was used to exaggerate the economic impact of the tax. This "hyperbolic accounting" included rounding up figures in original sources, double counting, and skipping steps in economic modelling. CONCLUSIONS: Our research raises fundamental questions concerning the bona fides of industry information in the context of government efforts to combat diet-related diseases. The beverage industry's claims against SSB taxation rest on a complex interplay of techniques, that appear to be grounded in evidence, but which do not observe widely accepted approaches to the use of either scientific or economic evidence. These techniques are similar, but not identical, to those used by tobacco companies and highlight the problems of introducing evidence-based policies aimed at managing the market environment for unhealthful commodities.


Assuntos
Indústria Alimentícia , Política de Saúde , Pesquisa , Bebidas/economia , Açúcares da Dieta/economia , Humanos , África do Sul , Edulcorantes/economia , Impostos
20.
Environ Sci Pollut Res Int ; 26(32): 33169-33180, 2019 Nov.
Artigo em Inglês | MEDLINE | ID: mdl-31520372

RESUMO

This paper investigates the relationship between "replacing business tax with value-added tax" (RBTVT) and the total factor energy efficiency (TFEE) of the logistics industry using regression discontinuity (RD) method, and the research shows that the TFEE of the logistics industry in China has presented a benign growth trend. RBTVT has significantly promoted the development of TFEE in the logistics industry, and its influence has mainly stemmed from the improvement of green technology progress. Moreover, the promotion mechanism of policy in the eastern region reacts more sharp than that in the central and western regions does. So this paper claims that the government should built a tax incentive mechanism of green production and energy conservation. It is necessary to use RBTVT to promote the high-quality development of the logistics industry and create an environment which coexist low-carbon environmental protection and economic benefits.


Assuntos
Conservação dos Recursos Naturais , Eficiência , Indústrias , Impostos , China , Comércio , Política Ambiental , Tecnologia
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