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Background: Transportation policies can impact health outcomes while simultaneously promoting social equity and environmental sustainability. We developed an agent-based model (ABM) to simulate the impacts of fare subsidies and congestion taxes on commuter decision-making and travel patterns. We report effects on mode share, travel time and transport-related physical activity (PA), including the variability of effects by socioeconomic strata (SES), and the trade-offs that may need to be considered in the implementation of these policies in a context with high levels of necessity-based physical activity. Methods: The ABM design was informed by local stakeholder engagement. The demographic and spatial characteristics of the in-silico city, and its residents, were informed by local surveys and empirical studies. We used ridership and travel time data from the 2019 Bogotá Household Travel Survey to calibrate and validate the model by SES. We then explored the impacts of fare subsidy and congestion tax policy scenarios. Results: Our model reproduced commuting patterns observed in Bogotá, including substantial necessity-based walking for transportation. At the city-level, congestion taxes fractionally reduced car use, including among mid-to-high SES groups but not among low SES commuters. Neither travel times nor physical activity levels were impacted at the city level or by SES. Comparatively, fare subsidies promoted city-level public transportation (PT) ridership, particularly under a 'free-fare' scenario, largely through reductions in walking trips. 'Free fare' policies also led to a large reduction in very long walking times and an overall reduction in the commuting-based attainment of physical activity guidelines. Differential effects were observed by SES, with free fares promoting PT ridership primarily among low-and-middle SES groups. These shifts to PT reduced median walking times among all SES groups, particularly low-SES groups. Moreover, the proportion of low-to-mid SES commuters meeting weekly physical activity recommendations decreased under the 'freefare' policy, with no change observed among high-SES groups. Conclusions: Transport policies can differentially impact SES-level disparities in necessity-based walking and travel times. Understanding these impacts is critical in shaping transportation policies that balance the dual aims of reducing SES-level disparities in travel time (and time poverty) and the promotion of choice-based physical activity. [ABSTRACT FROM AUTHOR]

By exploring how the taxation of sex work is interpreted and explained, this article aims to expand theoretical and empirical understandings of tax imaginaries – the collectively formed meanings ascribed to taxes, taxpaying, and the purposes they serve – and how gender is mobilised in their construction. It argues that tax imaginaries created and circulated through online expert commentaries on the taxation of prostitution in Italy discredit sex workers through well-established stigmatising gendered tropes, trivialise the predicaments that they face as taxpayers, and ignore or dismiss systemic ambiguities and discriminations that disadvantage sex workers as citizens. Old prejudices against sex workers are thus reinforced and new ones constituted through these tax imaginaries, while the social inequality and marginalisation experienced by sex workers is obscured. [ABSTRACT FROM AUTHOR]

This article uses the concept of 'cultures of vigilance' (vigilanzkulturen) as an analytical tool to shed light on how early modern Catalan citizens interacted with public institutions in relation to the fight against tax fraud. By studying the surveillance mechanisms used by fiscal authorities in both local and regional scenarios, the article shows how private individuals, guilds, tax farmers and public officials collaborated in partnership to create a system of vigilance in which everybody was surveilling and under surveillance using direct and indirect methods. For public officers and institutions to benefit from practices of vigilance, citizens had to be genuinely willing to collaborate, and the article thus points towards the existence of a deeply rooted symbiosis between citizens and the state in early modern Catalonia under the Spanish monarchy. [ABSTRACT FROM AUTHOR]

Climate change poses significant risks to health and health systems, with the greatest impacts in low- and middle-income countries - which are least responsible for greenhouse gas emissions. The Conference of Parties 28 at the 2023 United Nations Climate Change Conference led to agreement on the need for holistic and equitable financing approaches to address the climate and health crisis. This paper provides an overview of existing climate finance mechanisms - that is, multilateral funds, voluntary market-based mechanisms, taxes, microlevies and adaptive social protection. We discuss these approaches' potential use to promote health, generate additional health sector resources and enhance health system sustainability and resilience, and also explore implementation challenges. We suggest that public health practitioners, policy-makers and researchers seize the opportunity to leverage climate funding for better health and sustainable, climate-resilient health systems. Emphasizing the wider benefits of investing in health for the economy can help prioritize health within climate finance initiatives. Meaningful progress will require the global community acknowledging the underlying political economy challenges that have so far limited the potential of climate finance to address health goals. To address these challenges, we need to restructure financing institutions to empower communities at the frontline of the climate and health crisis and ensure their needs are met. Efforts from global and national level stakeholders should focus on mobilizing a wide range of funding sources, prioritizing co-design and accessibility of financing arrangements. These stakeholders should also invest in rigorous monitoring and evaluation of initiatives to ensure relevant health and well-being outcomes are addressed. [ABSTRACT FROM AUTHOR]

Financial wellbeing in retirement is contingent on realizations of financial expectations developed earlier in life and may differ substantially by gender. People's standard of living in retirement is tied to stability in work and income trajectories during working years along with retirement benefits and savings. Women have a greater overall income disadvantage relative to men, including reduced life course labor force exposure that may restrict retirement savings and benefits. Using the Canadian Longitudinal and International Study of Adults (LISA) and 20 years of linked tax record data (N = 2,353), we explore the association between instability in work and income histories and lower perceived retirement standard of living (PRSOL), net of retirement benefits, for women and men in Canada. Results show that for women, life course effects shaping PRSOL are driven by cumulative disability exposure and bouts of social assistance. For men, PRSOL is influenced more by cumulative unemployment. Although retirement benefits do not offset histories of work and income instability for either gender, income assistance is protective for women in retirement while personal investments are protective for men. Overall, our findings suggest that despite Canada's relatively generous pension program in later life, life course instability in work and income have persisting, gendered effects on financial wellbeing in retirement that underscore financial and health disadvantage for women across the life course. [ABSTRACT FROM AUTHOR]

How do states build their informational capacity? This article argues that distributive politics conditions how the state's capacity develops. I study civil registration, where citizens comply with the state's informational demands in exchange for documentary proof of identity, which may simultaneously facilitate access to public resources and exposure to taxation. Though the rich are particularly threatened by taxation, the narrow benefits of registration induce their compliance over that of the poor. I leverage a set of reforms in early postindependence Tanzania which provide quasi-random variation in citizens' registration status and show that registration promotes access to narrow-based resources, rather than broad-based ones, while increasing tax payment. In turn, citizens' decisions to comply reflect the economically stratified local incidence of these net benefits. The results suggest how nominally universal state-building schemes can have regressive effects on the state's coverage. [ABSTRACT FROM AUTHOR]

The introduction of martial law, due to the full-scale invasion of Russia into Ukraine, has had a major economic effect on Ukraine. This article argues that it created a need to improve the tax policy to take into account the political and socio-economic situation, as well as the challenges posed by the war to the country. Increasing the efficiency of tax policy can positively influence the attractiveness of foreign investments and can stabilize the economic situation in the country. The measures applied by state authorities are aimed at reducing the tax burden in order to quickly adapt the country's economy to the realities of the martial law and to ensure its rapid recovery after the war, and are related to import benefits, updating customs legislation, unshadowing the labour market, etc. It has argued that the tax policy of Ukraine needs a systematic update, including through the implementation of the norms of European laws into the national legal system. The formation of the modern tax policy of Ukraine should be based on a rational reduction of the tax burden, integration of innovative technologies into the production sphere and effective management decisions. [ABSTRACT FROM AUTHOR]

Monopolies constituted one of the main institutions to control the economy from the Ottoman Empire to the Republic of Turkey. Over time, monopolies' roles changed from revenue sources for the sultans' treasuries to assigning foreign debts to debtors, creating a Muslim-Turkish bourgeoisie, structuring property relations by commercializing the economy and finally generating revenues for modernization projects. The new Turkish state also used monopolies to raise funds for its radical modernization and state-building projects. This article examines how low-income consumers, producers and traders coped with monopolies via smuggling during the first two decades of the Republic. It argues that most of what was called smuggling were economic survival methods and the continuation of the practices that had a very long pedigree among low-income people to cope with the high prices of monopoly products due to high taxes and high monopoly profit margins. This article lays out a different interpretation of smuggling as 'social smuggling', which lessened the burden of the monopolies over low-income cultivators, traders and consumers. It argues that this informal economy limited the state's extractive capacity and economic interventionism required for modernization projects. [ABSTRACT FROM AUTHOR]

There has been growing interest in exploring factors that influence the success or otherwise of welfare policies in democratic countries, such as the interrelationships between the proposed policy and the context it will be introduced into, such as the sociodemographic characteristics of the population and the population's previous experience with welfare policies. However, there has been little exploration of factors that could influence general population support for long-term care for older people. The aim of this study was to investigate the general population's attitudes for determinants of high-quality aged care and different mechanisms for funding and any impact of individual characteristics on these. A representative sample of the Australian general population aged 18 years and over (N = 10,315, 52% female, 22% aged 65 years and over) drawn via quota sampling participated in the survey online. Participants were asked to rate the importance of a list of 10 determinants of quality care and their support for four models of funding, both using a five-point Likert scale. We identified consistently high expectations for long-term care services across the general population, especially among older people, females, those with a family member in care, and those living in rural or regional areas. In terms of how governments practically fund a high-quality long-term care system, we also identified broad support among the general population for both payment of a co-contribution towards the cost of care by older people using services and increased government funding for the system. Over 40% of participants said they would be willing to pay additional tax to improve access and quality of aged care services. While often neglected by governments in the past who assumed voter apathy on the topic, by comparison, our findings indicate that there is currently a strong appetite among the general population for improvements to the quality of care provided and that they are willing to consider changes to the funding model. [ABSTRACT FROM AUTHOR]

Background: High consumption of red and processed meat contributes to both health and environmental harms. Warning labels and taxes for red meat reduce selection of red meat overall, but little is known about how these potential policies affect purchases of subcategories of red meat (e.g., processed versus unprocessed) or of non-red-meat foods (e.g., cheese, pulses) relevant to health and environmental outcomes. This study examined consumer responses to warning labels and taxes for red meat in a randomized controlled trial. Methods: In October 2021, we recruited 3,518 US adults to complete a shopping task in a naturalistic online grocery store. Participants were randomly assigned to one of four arms: control (no warning labels or tax), warning labels only (health and environmental warning labels appeared next to products containing red meat), tax only (prices of products containing red meat were increased 30%) or combined warning labels + tax. Participants selected items to hypothetically purchase, which we categorized into food groups based on the presence of animal- and plant-source ingredients (e.g., beef, eggs, pulses), meat processing level (e.g., processed pork versus unprocessed pork), and meat species (e.g., beef versus pork). We assessed the effects of the warning labels and tax on selections from each food group. Results: Compared to control, all three interventions led participants to select fewer items with processed meat (driven by reductions in processed pork) and (for the tax and warning labels + tax interventions only) fewer items with unprocessed meat (driven by reductions in unprocessed beef). All three interventions also led participants to select more items containing cheese, while only the combined warning labels + tax intervention led participants to select more items containing processed poultry. Except for an increase in selection of pulses in the tax arm, the interventions did not affect selections of fish or seafood (processed or unprocessed), eggs, or plant-based items (pulses, nuts & seeds, tofu, meat mimics, grains & potatoes, vegetables). Conclusions: Policies to reduce red meat consumption are also likely to affect consumption of other types of foods that are relevant to both health and environmental outcomes. Trial registration: NCT04716010 on www.clinicaltrials.gov. [ABSTRACT FROM AUTHOR]

Background Challenges Ways forward Over consumption of added sugar beyond the World Health Organization (WHO) recommended level of 10% of daily energy intake has well‐established negative health consequences including oral diseases. However, the average consumption of added sugar in the Middle East and North Africa region (MENA—World Bank's regional classification) is 70% higher than the WHO recommended level. Imposing taxes on added sugar has been proposed by the WHO to decrease its consumption. Yet, only 21.6% of the total MENA population are covered by taxation policies targeting added sugar.Well‐recognized challenges for the implementation of sugar taxation in MENA include the tactics used by the food and beverage industry to block these type of policies. However, there are also other unfamiliar hurdles specific to MENA. Historically, there have been incidents of protest and riots partially sparked by increased price of basic commodities, including sugar, in MENA countries. This may affect the readiness of policy makers in the region to impose added sugar taxes. In addition, there are also cultural, lifestyle and consumption behavioural barriers to implementing added sugar taxation. Ultra‐processed foods and sugar‐sweetened‐beverages (SSBs) rich in added sugar are perceived by many in MENA as essential treats regardless of their health risks. Furthermore, some countries even provide subsidies for added sugar. Also, (oral) healthcare providers generally do not engage in policy advocacy mainly due to limited training on health policy.Here, we discuss these challenges and suggest some ways forward such as (1) support from a health‐oriented political leadership, (2) raising public awareness about the health risks of over consumption of sugar, (3) transparency during the policy‐cycle development process, (4) providing a free and safe environment for a community dialogue around the proposed policy, (5) training of (oral) healthcare professionals on science communication and policy advocacy in local lay language/dialect, ideally evidence informed from local/regional studies, (6) selecting the appropriate political window of opportunity to introduce a sugar tax policy, and (7) clear and strict conflict of interest regulations to limit the influence of commercial players on health policy. [ABSTRACT FROM AUTHOR]

In developing economies, which aim to join the European Union in the upcoming future, entrepreneurial endeavors are important and defining for their economic growth. Most of the time, potential investors are incentivized to choose a particular market through tax benefits, tax exemptions, streamlined registration procedures, tax systems and less red tape. By means of panel data modeling, we investigated the relationship between entrepreneurship and taxation-related matters on a sample of six economies from the Western Balkans region during the period 1991‒2021. Overall, empirical results showed that increasing registration costs hindered the creation of new businesses in the region. Still, if other taxes payable by businesses increased while authorities provided substantial tax reliefs, the creation of new companies would continue. At national level, we found that taxation often fuels entrepreneurship and improves new business density rates. Relevant policy implications are also addressed. [ABSTRACT FROM AUTHOR]

The imposition of losses on state revenue proportionally to perpetrators of criminal acts in the field of taxation has been regulated in the Law on General Provisions and Tax Procedures. These provisions are contained in the explanation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP Law). The proportional burden is based on the principle of "let punishment fit the crime" and the principles of criminal application in Law Number 1 of 2023 concerning the Criminal Code. The purpose to be achieved in this study is to determine the proportion of criminal liability related to imposing losses on state revenue to perpetrators of criminal acts in the field of taxation. The method used in this study is a qualitative method with an interdisciplinary approach. The overall analysis in this study always considers the mens rea and actus reus elements of criminal offenders, and proposes an alternative framework for calculating the proportion of losses to state revenue based on the qualifications of the intentional and intentional actions of each perpetrator. The results of the analysis are expected to provide a deeper understanding of the application of proportionality in criminal liability in the field of taxation, as well as provide practical guidance for law enforcement in determining the proportion of losses charged to criminal offenders according to the seriousness of their actions. In addition, this analysis is also expected to be a contribution in the development of criminal law theory and practice in Indonesia, especially in the context of tax law enforcement and economic crime. [ABSTRACT FROM AUTHOR]

This research aims to analyze the factors that influence taxpayer compliance with the implementation of the PBB-P2 policy in the Regional Revenue Subdistrict of North Jakarta Administrative City and Seribu Islands Regency using descriptive qualitative data sourced from secondary data. The research results show that from the dimension of policy accuracy, it shows that the implementation of the PBB-P2 incentive policy from the realization of PBB-P2 revenues in the implementation of the incentive policy, there is a less than optimal contribution from the realization of PBB-P2 revenues in the Administrative City of North Jakarta and Thousand Islands Regency during the period 2021 and 2022 which indicates that the tax incentive policy has less influence in increasing PBB-P2 taxpayer compliance in the North Jakarta Administrative City and Seribu Islands Regency areas. Judging from the dimension of accuracy of implementation, problems were found related to PBB-P2 tax potential which had not been optimized, one of which was on Maju Island, which is on a reclamation island in the North Jakarta area. Implementation of the PBB-P2 policy was influenced by the socialization of taxation and digitalization of services. The wider tax socialization carried out through the implementation of optimal digitalization of services can increase PBB-P2 taxpayer compliance. Judging from the dimension of target accuracy in implementing the PBB-P2 incentive policy through socialization of taxation and digitalization of services together, it can influence the level of compliance of PBB-P2 taxpayers in the Regional Revenue Sub-Agency of North Jakarta Administrative City and Kepuluan Seribu Regency. [ABSTRACT FROM AUTHOR]

Sugar-sweetened beverages (SSBs) are drinks that contain added sugar or sweeteners and provide calories with no additional nutrients, and some countries have imposed additional taxes on the SSBs to reduce consumption, which is considered an SSB tax policy. This study used a cross-sectional online survey to examine the patterns of public support for an SSB tax in Taiwan. The sample included 1617 adults aged ≥ 20 years, who answered the survey questionnaire between May 2020 and April 2021. The respondents were recruited using convenience sampling, but sampling weights were applied to represent the Taiwanese population. Generalized ordered logit models with sampling weights were used to examine the correlates of public support for an SSB tax. Results showed that ~60% of the respondents supported the SSB tax and 47% perceived the tax to be effective. The respondents who were aware of the perceived health risks of SSBs or those who believed that one should be partly responsible for the health impact of SSBs were more likely to show support for the SSB tax. In adjusted regression models, both one's perceived risk and perceived responsibility of SSBs were positively associated with the perceived effectiveness of the SSB tax after sociodemographic characteristics were controlled. These research findings show evidence that there is public support for implementing an SSB tax to reduce SSB consumption in Taiwan. [ABSTRACT FROM AUTHOR]

Background: This study explored factors associated with the differences between women and men in attitudes, norms, and the support of taxation of menstrual products (MPs) and menstrual-adjacent products. It also investigated the use of these products in women. Methods: Young adults from 18 to 30 years of age were recruited via social media, listserve emails, and flyers placed throughout a university campus. Following cognitive interviewing, a survey investigated attitudes, beliefs, and behaviors associated with MPs. Results: Individuals self-identified as men or women. Women (n = 154) had more positive general attitudes, less positive safety attitudes, and less support for taxation of MPs than men (n = 43). Regression analyses indicated that factors, such as race, age, attitudes, norms, and taxation, were associated with product use. Conclusions: Attitudes about safety and taxation differ for men and women. Tax policies and attitude-shifting interventions need to be tailored to their audience, and our study can inform that effort. [ABSTRACT FROM AUTHOR]

The eventual disconnection between voters´ preferences and specific policies is of special concern in decentralized countries, where any policy initiative might be simultaneously seen either as an erosion or a reinforcement of selfrule. The aim of this paper is to apply this framework to the harmonization of the Spanish Inheritance and Gift Tax (IGT). We econometrically contrast whether citizens´ living in Autonomous Communities (ACs) that led a tax race to the bottom regarding this tax or in those that exert a greater taste for political autonomy are more likely to oppose a more nationally uniform tax than the rest of Spaniards. Empirically, we exploit data from the 2019 wave of the Institute for Fiscal Studies Fiscal Barometer. According to our main results, citizens living in low taxation ACs and citizens living in some more pro-self-rule regions are even more likely to favor harmonization. [ABSTRACT FROM AUTHOR]

We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by buyers, respectively. Reporting behavior therefore responds to the intensity of deterrence. However, we find that prices do not fully reflect the lower taxes of the evaders. Thus, when sellers can unilaterally evade taxes, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax revenue is low. Pricing, incidence, and reporting patterns in all treatments are consistent with a model with heterogeneous lying costs, or a combination of lying costs and image concerns that give rise to a motivation to appear honest. [ABSTRACT FROM AUTHOR]

It is commonly argued that citizens favour lower taxes, thereby exerting pressure for tax reductions that undermine the ability of governments to raise revenues. We argue that the ostensibly strong support for lower taxes is the result of survey measures that fail to account for fiscal trade-offs. An original survey experiment conducted in Germany, Italy, Spain, and the United Kingdom reveals that support for lower taxes declines significantly when this comes into conflict with other fiscal policy objectives, such as government spending, public debt, or other taxes. Overall, regressive changes receive less support than progressive reforms. At the individual level, preferences are shaped by self-interest and ideology, with ideology exerting a predominant influence. Notably, left-leaning, high-income voters exhibit an even stronger inclination to resist tax reductions compared to their low-income counterparts. Our findings challenge the assumption that tax cuts enjoy widespread popularity and suggest the potential for a progressive coalition against tax cuts, encompassing both low-income and affluent left-wing individuals. [ABSTRACT FROM AUTHOR]

The article examines the democracy and family wealth regulation in Kenya and the regulation approach to inheritance tax. Topics discussed include history of estate tax in Kenya, wealth taxes, national taxation policy and challenges and prospects for increasing wealth tax, responsive regulation in taxation and government strategy for introducing taxes on wealth such as tax on High Net Worth Individuals.

Central and Eastern European (CEE) countries have ratified the United Nations Convention on the Rights of Persons with Disability, necessitating adjustments in tax and benefit policies. However, the eventual outcome of these modifications remains uncertain. To evaluate possible changes, we conducted a comparative analysis of current instruments in CEE countries vis-a-vis Sweden, Denmark, and Finland. Our research discovered that tax and benefit systems in both CEE and Scandinavian countries are built on the same foundational principles, yet differ significantly in their specific solutions and approaches. Notably, benefits systems in CEE countries are considerably more intricate and inclined toward means-tested benefits and specialized instruments dedicated solely to individuals with disabilities. We posit that changes arising from the convention's implementation will streamline the benefits system, incorporating more generalized instruments with disability added as supplementary eligibility conditions or income parameters. The velocity of this transformation will be influenced by the pace of economic growth, as evidenced by the strong positive correlation between disability expenditure's proportion in gross domestic product and the European Union countries' level of economic development. JEL classification D61, H51, O52 [ABSTRACT FROM AUTHOR]

Policymakers are liable to 'treasure what is measured' and overlook phenomena that are not. In an era of increased reliance on administrative data, existing policies also often determine what is measured in the first place. We explore this two-way interaction between measurement and policy in the context of the investment incomes and capital gains that are missing from the UK's official income statistics. We show that these 'missing incomes' change the established picture of economic inequality over the past decade, revealing rising top income shares during the period of austerity. The underestimation of these forms of income in official statistics has hidden the impact of tax policies that disproportionately benefit the wealthiest. We urge a renewed focus on how policy affects and is affected by measurement. [ABSTRACT FROM AUTHOR]

Legitimacy may result from support for projects that a government implements. However, legitimacy may also result from the opportunity to participate in the selection process of projects. We tested the strength of these competing sources of legitimacy experimentally and their relationship. We find a straightforward effect of the former: the more projects a participant supports, the higher their taxes. Participants are also willing to pay for participation; if they have had a say, they pay higher taxes. Yet, most of this effect is actually instrumental: participants want participation to ensure that their taxes are used for purposes they deem acceptable. [ABSTRACT FROM AUTHOR]

Integration is a contested topic in Singapore's public discourse. One such area is integration through state-sponsored grassroots community volunteerism. Little is however known about such experiences of grassroots volunteerism to integration outcomes. This paper addresses the gap by exploring how new citizen and permanent resident grassroots volunteers make sense of their experiences through 'integration taxes' and 'gestural integration'. In doing so, this paper argues that while grassroots volunteerism offers lower barriers to entry for new citizens, it constraints the diversity of integration by and through new citizen volunteers due to discrimination, marginalisation and staged integration faced in grassroots work. [ABSTRACT FROM AUTHOR]

Objectives: This article synthesizes the evidence on what have been called innovative domestic financing mechanisms for health (i.e. any domestic revenue-raising mechanism allowing governments to diversify away from traditional approaches such as general taxation, value-added tax, user fees or any type of health insurance) aimed at increasing fiscal space for health in African countries. The article seeks to answer the following questions: What types of domestic innovative financial mechanisms have been used to finance health care across Africa? How much additional revenue have these innovative financing mechanisms raised? Has the revenue raised through these mechanisms been, or was it meant to be, earmarked for health? What is known about the policy process associated with their design and implementation? Methods: A systematic review of the published and grey literature was conducted. The review focused on identifying articles providing quantitative information about the additional financial resources generated through innovative domestic financing mechanisms for health care in Africa, and/or qualitative information about the policy process associated with the design or effective implementation of these financing mechanisms. Results: The search led to an initial list of 4035 articles. Ultimately, 15 studies were selected for narrative analysis. A wide range of study methods were identified, from literature reviews to qualitative and quantitative analysis and case studies. The financing mechanisms implemented or planned for were varied, the most common being taxes on mobile phones, alcohol and money transfers. Few articles documented the revenue that could be raised through these mechanisms. For those that did, the revenue projected to be raised was relatively low, ranging from 0.01% of GDP for alcohol tax alone to 0.49% of GDP if multiple levies were applied. In any case, virtually none of the mechanisms have apparently been implemented. The articles revealed that, prior to implementation, the political acceptability, the readiness of institutions to adapt to the proposed reform and the potential distortionary impact these reforms may have on the targeted industry all require careful consideration. From a design perspective, the fundamental question of earmarking proved complex both politically and administratively, with very few mechanisms actually earmarked, thus questioning whether they could effectively fill part of the health-financing gap. Finally, ensuring that these mechanisms supported the underlying equity objectives of universal health coverage was recognized as important. Conclusions: Additional research is needed to understand better the potential of innovative domestic revenue generating mechanisms to fill the financing gap for health in Africa and diversify away from more traditional financing approaches. Whilst their revenue potential in absolute terms seems limited, they could represent an avenue for broader tax reforms in support of health. This will require sustained dialogue between Ministries of Health and Ministries of Finance. [ABSTRACT FROM AUTHOR]

The European Union is the only international organisation that has a parliament where taxation is debated and legislated on. Along with foreign affairs and defense, however, taxation is also one of the few policy areas that is subject to unanimity voting among member-states. This creates a responsiveness-responsibility dilemma that the European Commission has tried to navigate by constructing responsiveness to public demands for tax justice as a political imperative. In this article, I apply the concept of 'political work' to analyse EU tax policy between 2014 and 2019 and show the ways in which the politics of responsiveness partly eroded the institutional constraints of responsibility vis-à-vis member states. As I document, the Commission's political work was initially successful but then lost momentum, as a handful of governments managed to veto efforts in the Council and push the issue to the OECD, where it was stalled by the United States until the election of Joe Biden. [ABSTRACT FROM AUTHOR]

This study shows how the property taxation system in Detroit, Michigan, exacerbated neighborhood destabilization even after several programs were introduced to mitigate its amply documented failings. It delves into reasons why this occurred, summarizes reforms enacted after 2017, and proposes additional ones. The study draws upon property records, tax-auction sales information, direct observations of more than 5,000 auctioned parcels, interviews with occupants of a random sample of those properties, and U.S. Census Bureau and U.S. Postal Service data. [ABSTRACT FROM AUTHOR]

The article provides understanding of the effect of carried interest provisions on fairness and equality in the taxation of hedge fund profits. Topics discussed include foundational principles of the U.S. tax system, beneficiaries of the carried interest tax provisions, public and congressional response to the tax treatment of carried interest, taxation of carried interest as ordinary income and limitation of carried interest earned on domestic investments if it is taxed at capital gains rate.

Dirty luxuries are items that are pleasant or nice to have, not necessities, that absolutely bludgeon the environment. From the merely affluent to the ultra-rich, consumers enjoying dirty luxuries, such as luxury clothing, private jets, superyachts, SUVs, and vacation cruises, drive one of the most polluting types of consumption on the planet. This Article explores the climate costs of dirty luxuries, considers the current and proposed international efforts to address the climate impact of these luxuries, and proposes structures by which these luxuries may be taxed to either reduce consumption or compensate for negative externalities. [ABSTRACT FROM AUTHOR]

With a theoretical approach to tax incentives, direct taxes and their incidence on cooperatives, it was sought to identify the current Latin American legal systems for Income Tax. Especially, the norms that include the legal figures for the release of the tax are analyzed, verifying its scope, requirements and procedures for its application. It is based on the fact that the granting of incentives is based on the principle of tax equity and on the recognition of the countries about the benefits that they contribute to social and economic development. Therefore, the research is based on theoretical guidelines on incentives and equity for cooperatives. It is recognized that the region is heterogeneous but that it shares legal similarities, which makes it possible to contrast its regulations. For this reason, the comparative method was considered suitable. With this, the particularities of the normative systems of seventeen nations were understood, through the confrontation of their tax precepts, allowing the identification of their convergences and divergences. The results show that most of the countries integrate exemptions in the various legal devices and, to a lesser extent, countries that tax cooperatives with reduced rates or tariffs were distinguished. [ABSTRACT FROM AUTHOR]

The rapid spread of freelancing as a form of employment requires the development of an optimal system of taxation of the self-employed population. When dealing with new types of commercial activities and the income received as a result of the implementation of such activities, the legislation often does not have time to adapt to new rapidly developing business areas. Moreover, legislative regulation often hinders the development of such areas and creates a lot of inconvenience for the subjects of their activities. This paper examines the level of satisfaction of freelancers with the new system of taxation and the tax rate for the self-employed workers in the Russian Federation. The issue is considered against the background of corresponding foreign practices. The research shows that most of the freelancers surveyed believe that the current tax rate is too high. Latter was introduced in 2021, under the special tax regime for the self-employed people. In order to avoid potential tax evasion, it is recommended to review the current approach to taxation and possibly reduce professional income tax. Also, one of the recommendations is to conduct regular tax audits, since the new taxation system for freelancers significantly reduces income tax, and unscrupulous entrepreneurs can take advantage of this by entering into a civil law contract with employees and losing the status of an employer. [ABSTRACT FROM AUTHOR]

Policy PointsThe Orphan Drug Act (ODA) was the result of patient advocacy and by many measures has been strikingly successful. However, approximately 95% of the more than 7,000 known rare diseases still have no US Food and Drug Administration–approved treatment.The ODA's success led to sustained criticism of high drug prices, often for products that have orphan drug indications. Critics misconstrue the ODA's intent and propose reducing its incentives instead of pursuing policies focused on addressing broader prescription drug price challenges that exist in both the orphan and nonorphan drug market.Patients and their families will continue to defend the purpose and integrity of the ODA and to drive investments into rare disease research and clinical development. [ABSTRACT FROM AUTHOR]

To contribute to studies on upper classes' self-justification, in this article, we aim to develop a perspective to explore how the increasingly wealthy upper classes seek to morally justify themselves in the realm of politics. Drawing on Norbert Elias's work, we suggest that amid the current economic and technological turbulence, the wealthy upper classes form dynamic wealth elite figurations that devise shared symbolics and programmes to coordinate and justify their political interests. By drawing on 90 interviews with the top 0.1% earners in Finland, we trace how old and new money – heirs to large family businesses, high-end corporate executives and up-and-coming nouveau riche entrepreneurs – craft, in Elias's terms, an establishment fantasy as a melange of moral goods to justify the upper classes' political views in an egalitarian society. The fantasy serves as a banner uniting the wealthy and supporting their societal interests. In the fantasy, the top earners resemble a resolute vanguard with a reformatory programme that utilises the strong bonds of we-ness in egalitarian Nordic solidarity while simultaneously questioning the core features of the Nordic welfare model to the advantage of the wealthiest stratum. [ABSTRACT FROM AUTHOR]

During their 47th G7 summit in June 2021, the largest economies agreed to combat tax evasion. This paper investigates tax avoidance phenomenon by examining the possible moderation effect of shareholding structure (internal and external shareholdings), as a corporate governance mechanism, on the relationship between corporate social responsibility (CSR) and tax avoidance. Using a sample of FTSE350 non-financial listed firms from 2002 to 2016, I find that institutional shareholding dampens the positive relationship between firms' social responsibility and tax citizenship. However, the association between corporate social and tax citizenship is magnified for firms with entrenched managerial shareholding. The empirical findings inform tax policymakers and regulators about the need to consider the corporate shareholding structure that magnifies/dampens the tax avoidance risk. Generally, the findings hold for alternative measures of tax avoidance and CSR commitment, two-stage least squares and Tobit regressions, and additional control variables. [ABSTRACT FROM AUTHOR]

Purpose: This systematic review examined the effects of tax-time saving interventions that promote saving with tax refunds from relevant experimental or quasi-experimental studies of interventions aimed toward low- and moderate-income adults delivered when filing U.S. income taxes. Method: A systematic review process was used to search for published and unpublished studies from sources through September 2021. Two reviewers screened studies, extracted data and assessed risk of bias, and effects on savings rate and amount were synthesized using robust variance estimation. Results: This review included 14 unique studies. Five studies reporting 13 effect sizes for savings amount found a small, statistically significant effect (d = 0.06, 95% CI [0.05, 0.08]). Nine studies reporting 35 effect sizes found no statistically significant effect for savings rate (LOR = 4.11, 95% CI [0.42, 40.44]). Discussion: Results suggest some evidence that tax-time savings can be a relatively simple method for increasing the amount low- to moderate-income adults save. [ABSTRACT FROM AUTHOR]

Background: Food taxation and food marketing policy are very cost-effectiveness to improve healthy diets among children. The objective of this study was to investigate the socio-demographic characteristics of Thais and attitude towards on policy unhealthy food marketing restriction and sodium taxation which influence high fat, sodium, and sugar (FHSS) food eating. Methods: The data were obtained from the 2021 Health Behavior of Population Survey, four-stage sampling method of the Thai people, aged 15 years and above, using a offline survey application-assisted face-to-face interview. Logistic Regression were used to analyze the explanatory variables on agreement and HFSS food intake. Results: Almost half (48.4%) of samples disagreed with sodium taxation, and 42.7% of the samples disagreed with food marketing restriction. Most (99.6%) of Thai respondents consumed HFSS food, including sugar sweetened beverages (SSB). Gender, age, education, income, BMI, and health status were associated with agreement with food marketing restriction policy and sodium taxation policy. There is no association between agreement with policy on sodium taxation and food marketing and HFSS food consumption. Conclusion: Nearly half of Thais indicated that they disagreed with policy on food marketing restriction and sodium taxation. Therefore, understanding and awareness of the two policies among Thais should be further investigated in order to develop better policy communication for increased public understanding and engagement. [ABSTRACT FROM AUTHOR]

Sugar-sweetened beverage (SSB) taxes are present in many countries with evidence that they are effective in decreasing purchases of SSBs. However, in Australia where SSB consumption per capita is high, and calls for an SSB tax are frequent, there is no SSB tax and policymakers have stated their lack of support for such a tax. We examined whether political party voting preference and sociodemographic factors affect individuals' support for an SSB tax, and whether message framing affects this support. A nationally representative sample of 1519 Australian adults was recruited for an online experimental survey. Three persuasive frames and one control frame were randomly provided to participants and measures of agreement towards an SSB tax were assessed. Sociodemographic factors and political party preference were also captured. Message framing had minimal effect on the level of support for the tax. However, participants who received the 'supportive of food and drink companies frame' showed the highest positive feelings towards the tax, and participants in rural areas had higher levels of support for an SSB tax when receiving the 'protecting teenagers' frame. Participants who voted for conservative (right-leaning) parties and for Labour (a centre-left party) had similar levels of support towards the tax, which was considerably lower than Greens voters. Undecided voters had the lowest levels of support for the tax, and the frames had limited impact on them. These findings highlight the potential role of message framing in shaping public support for an SSB tax in Australia, particularly in the context of voting preference and sociodemographic factors. [ABSTRACT FROM AUTHOR]

When seeking to increase their tax revenues, policy makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy if people prefer informal employment). Evidence on formal versus informal earnings and job characteristics in different sectors is limited in African countries, and in particular very little is known about the impact of tax changes on the extent of informality. This paper therefore estimates the personal income tax responsiveness of the extensive margin of formality, i.e. the propensity to be a formal as opposed to an informal worker, for Ghana, Rwanda, Tanzania, and Uganda, using repeated cross-sections of household data and applying grouping estimator techniques. Perhaps because of labour demand constraints and other frictions, the paper finds non-significant relations between the formal employment share and the formal-informal earnings differences. [ABSTRACT FROM AUTHOR]

The pandemic has had significant fiscal implications around the world. A key question facing governments is how the pandemic has shaped taxpayer attitudes and what that means for the prospects for tax reform and new revenue raising. We aim to understand the impacts of the pandemic on attitudes toward taxation in Sierra Leone with novel survey data, collected before the pandemic, shortly after the pandemic's onset, and for almost a year afterwards. Four key findings emerge. First, immediately after the crisis onset we see increased support for taxation in Freetown, despite escalating economic challenges. Second, at the same time that taxpayers show greater general support for taxation they become more likely to believe that one could refuse to pay taxes if government fails to deliver services in return. Third, while we lack baseline data on support for progressive taxation, we find rising and sustained support for it over the course of the pandemic. Finally, although we see an initial increase in willingness to pay more taxes for services, that support erodes over time. These findings have significant implications for understanding both immediate responses to the pandemic, and the broader politics of taxation and tax reform. [ABSTRACT FROM AUTHOR]

This article studies individual-level attitudes towards long-term investment policies using novel survey data for the case of Germany. Building on a budding literature on the relationship between environmental and social policy attitudes, our first contribution to research is to show that citizens, when prompted to think about their support for long-term investment policies, support welfare state related policies such as investments in education and pensions to a greater degree than non-welfare state issues such as public infrastructure investment or renewable energy. Citizens are most supportive of using present-day redistributive policies – in our case: increasing income taxes on the rich – in order to finance long-term investment. We also find evidence that political trust is positively associated with support for long-term investment policies, but in particular investments in education and renewables. Furthermore, our analysis reveals the importance of individual political ideology. These findings have implications for public demand for tackling the long-term issues faced by society today. [ABSTRACT FROM AUTHOR]

In this research, a group of charging messages for the payment of taxes was investigated. Altogether 12 variations of billing messages (social norms, simplification, disclosure, previous engagement, reminders and previous choices) were evaluated, and their effectiveness was tested. The messages were transmitted to defaulting microentrepreneurs in four Brazilian states. From a database containing information about defaulting micro entrepreneurs, 250 thousand text messages were sent making charges. The data were obtained from the Secretaria Especial da Micro e Pequena Empresa (Sempe). Tests were used to analyse the difference between means and Logistic Regression was used in sequence. The Random Forest, Logistic Regression and Naïve Bayes widgets were used to indicate the robustness of the Machine Learning predictive model. The research findings indicated that the formats "simplification", "previous choices" and "alert", employees, did not have an effect in combating default. However, when aligned with social norms, messages in the form of "past options" and "reminders" increase the payment of debts. The widgets used indicated an excellent fit to the machine learning model. The Random Forest tool attested with superiority that the model is robust and suitable for the predictive function. The results of the research provide a contribution to public policies when they present an effective action to reduce defaults in the payment of taxes. The use of messages in the social norm format can be adapted to other situations, constituting a suggestion for future research. [ABSTRACT FROM AUTHOR]

Tax evasion and avoidance have remained fundamental reasons for the gradual pace of development of Nigeria's economy since the inception of colonial rule. This study examines the issues of tax evasion and avoidance in Nigeria, and the role of the government, the citizens and the enabling laws in the under-development of the Nigerian economy. To present credible evidence around the focus of the research, the study adopts historical research methods considering both secondary sources (textbooks, peer-reviewed journal articles and newspaper reports) and primary sources (archival materials and oral interviews). The eventual findings of the paper indicate that some Nigerian groups frequently avoid paying their proportionate share of tax. The paper further finds that although tax reduction can help to reduce the incidence of tax evasion, resource-poor people frequently pay higher taxes than the wealthy, who commonly find ways to avoid paying their fair share of taxes; and also that tax officials manipulate tax rates in favour of rich clients. The study therefore concludes that tax evasion and avoidance will be mitigated if policymakers ensure that taxation is less arbitrary and burdensome. [ABSTRACT FROM AUTHOR]

BBC funding (the licence fee model and the funding level) has been turned into a big issue out of all proportion to the low financial stakes—equivalent to the cost of one takeaway coffee a week for the whole household, excluding those with free TV licences. This article first proposes and explores three possible reasons for all the fuss: that licence payers take the BBC for granted, underestimating the value they get from it; that the attacks on BBC funding are part of a wider 'war' against it, driven by commercial or political vested interests; and that at least some of the criticisms of the licence fee reflect genuine, although much exaggerated, disadvantages. The article then evaluates four alternative funding models: advertising, subscriptions, general taxation and a universal household levy. It argues that the best long‐term model would be a flat, universal household levy, with exemptions for those least able to pay, as in Germany, with the funding level set by an independent body organised by Ofcom; and that, because the licence fee is becoming harder to sustain, this new funding model should be introduced at the start of the next BBC Charter in January 2028. [ABSTRACT FROM AUTHOR]