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Journal articles on the topic 'Air taxes'

Author: Grafiati

Published: 8 February 2025

Last updated: 31 July 2025

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1

Summers, Lawrence H. "Taxes for health: evidence clears the air." Lancet 391, no. 10134 (2018): 1974–76. http://dx.doi.org/10.1016/s0140-6736(18)30629-9.

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2

Chuang, Shih-Hsien. "Behavioral optimization of US air travel taxes." Research in Transportation Economics 105 (July 2024): 101443. http://dx.doi.org/10.1016/j.retrec.2024.101443.

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3

Hedegaard, Troels Fage. "Danes’ attitudes towards climate taxes on air travel and beef." Politica 54, no. 1 (2022): 102. http://dx.doi.org/10.7146/politica.v54i1.130603.

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Climate taxes are among the most important political tools in the green transition. In Denmark, debates about this often focus on air travel and beef. The study is based on a survey collected after the 2019 national election and shows that there is great support for a climate tax on air travel but not on beef. Moreover, the study shows that support varies across age groups, income, education, and political trust. The effect of these explanations varies between climate taxes on air travel and beef.

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Bălănică Dragomir, Carmelia Mariana, Cornelia Marin, and Cristina Garlea. "Green Taxes and their Impact on Romanian’s Economy compared to Investments for Air and Climate Protection." Athens Journal of Sciences 12, no. 1 (2025): 33–48. https://doi.org/10.30958/ajs.12-1-2.

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Climate changes are more and more evident and their effect is increasingly extensive, and in the current context the environmental taxes may become a key factor in ensuring the sustainable development for the entire society. This article presents a medium-term analysis of the main categories of environmental taxes, their evolution compared to the investments for air and climate protection, as a percentage of GDP, made in Romania. Four main categories of environmental taxes: energy taxes (including transport fuels); transport taxes (excluding transport fuels); pollution taxes and resource taxes

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Tsvetanova, Ema, and Neelu Seetaram. "CONSUMERS’ ATTITUDE TO THE AIR PASSENGER DUTY IN THE UK – AN EXPLORATORY STUDY." Journal of Air Transport Studies 9, no. 2 (2018): 78–93. http://dx.doi.org/10.38008/jats.v9i2.24.

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This paper explores British consumers’ knowledge, awareness, attitude and reaction to changes in the air passenger duty imposed on outbound air travel from the UK. Survey data were collected using an online survey. The key findings of this paper are that firstly, consumers are not aware of the amount of taxes they pay on air tickets and therefore, this may be limiting the ability for the taxes to influence behaviour. Secondly, increases in this tax will not discourage consumers to travel abroad but rather affect consumers’ intention to finance such an increase by either reducing their consumpt

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Zhuk, Petro V. "The tax regulation in atmospheric air protection from harmful emissions." Regional Economy, no. 2(100) (2021): 140–49. http://dx.doi.org/10.36818/1562-0905-2021-2-13.

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The paper provides a comparative research of European and domestic tools of tax regulation in atmospheric air protection from pollution and other harmful impacts that can cause climate change. The structure and place of environmental taxes related to atmospheric air protection in the tax system of the EU countries and Ukraine are outlined. Special attention is paid to differences in the composition of environmental taxes related to atmospheric air protection in EU countries and Ukraine. The conclusions are made regarding the need to improve the level of environmentalization of the domestic tax

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Prof., Stanislaus John Lopes. "Analytical study of Surge in Direct Tax collection in India before and during Modi Government Regime." International Journal of Advance and Applied Research 4, no. 5 (2023): 69–75. https://doi.org/10.5281/zenodo.7740492.

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Direct Tax plays an important role in Public Finance of any economy. The Govt. expenditure depends on how much amount it has received by way of Taxes (Direct & Indirect). The Fiscal policy of any nation depends upon collection Direct & Indirect Taxes. It also shows growth of any nation. This paper examines the causes that has contributed to surge in Direct tax collection in India since 2004 In India.

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Prof., Stanislaus John Lopes. "Analytical study of Surge in Direct Tax collection in India before and during Modi Government Regime." International Journal of Advance and Applied Research 4, no. 5 (2023): 69–75. https://doi.org/10.5281/zenodo.7740496.

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Direct Tax plays an important role in Public Finance of any economy. The Govt. expenditure depends on how much amount it has received by way of Taxes (Direct & Indirect). The Fiscal policy of any nation depends upon collection Direct & Indirect Taxes. It also shows growth of any nation. This paper examines the causes that has contributed to surge in Direct tax collection in India since 2004 In India.

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9

Qibthiyyah, Riatu Mariatul, and Fauziah Zen. "The Effect of Environmental Tax - Spending Mix on Province Air Quality." Signifikan: Jurnal Ilmu Ekonomi 12, no. 2 (2023): 221–30. http://dx.doi.org/10.15408/sjie.v12i2.32395.

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The provincial government in Indonesia has been mandated to collect environmental-related taxes in recurrent vehicle taxes, vehicle transfer taxes, and gasoline taxes. These vehicle-related taxes have been the dominant type for the provincial government. Yet, the environment-related spending has been relatively low, within 1-3% of total expenditures. This study examines to what extent such environmental tax–spending mix affects the environmental outcomes measured by the air quality index. The novelty of this study comes in using detailed environmental-related tax revenues at the sub-national l

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MORRIS, GLENN E., TAMÁS RÉVÉSZ, ERNÖ ZALAI, and JÓZSEF FUCSKÓ. "Integrating environmental taxes on local air pollutants with fiscal reform in Hungary: Simulations with a computable general equilibrium model." Environment and Development Economics 4, no. 4 (1999): 537–64. http://dx.doi.org/10.1017/s1355770x99000327.

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This paper describes the Fiscal Environmental Integration Model (FEIM) and its use to examine the merits of introducing a set of air pollutant emission taxes and stringent abatement requirements based on best commonly available control technology. These environmental protection strategies are examined both independently and in combination. In addition, Hungary has very high VAT, employment, and income tax rates and therefore might receive more than the usual advantage from using environmental tax revenues to reduce other taxes. We therefore also examine the economic and environmental implicati

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Sobieralski, Joseph B., and Sarah M. Hubbard. "The Effect of Jet Fuel Tax Changes on Air Transport, Employment, and the Environment in the US." Sustainability 12, no. 8 (2020): 3352. http://dx.doi.org/10.3390/su12083352.

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This paper presents an analysis of the effects of jet fuel taxes on air traffic, employment and emissions using a difference-in-difference design. These findings are relevant, as US airports identify how to respond to revenue shortfalls and support local employment in the recovery after Covid-19. Jet fuel tax cuts are considered pro-growth by airlines and stakeholders, however, limited research documents the impacts on airline operations, employment, and emissions, which is an increasing issue given growing societal concerns about aviation sustainability. This study provides an analysis of the

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Szymczak, Magdalena. "Environmental Taxes in Poland and South Korea – Sharing Experiences." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 3 (2023): 72–86. http://dx.doi.org/10.15611/pn.2023.3.08.

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The article aimed to identify, to assess the environmental taxes in Poland and South Korea, and to indicate a potential area of cooperation – an exchange of experience on environmental taxes. The analysis covered data from the period 2000-2020. However, in some parts, due to the availability of data, the investigation was completed in 2014 or 2019. The research methods employed were a critical analysis of domestic and foreign literature, an analysis of Polish and Korean legal acts underpinning environmental taxes in a comparative approach, and an analysis of OECD data using simple statistical

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Bradley, Sebastien, and Naomi E. Feldman. "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure." American Economic Journal: Economic Policy 12, no. 4 (2020): 58–87. http://dx.doi.org/10.1257/pol.20190200.

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We examine the impact of a January 2012 enforcement action by the US Department of Transportation that required US air carriers and online travel agents to modify their web interfaces to incorporate all ticket taxes in up-front, advertised fares. We show that the more prominent display of tax-inclusive prices is associated with significant reductions in consumer tax incidence, demand, and ticket revenues along more heavily taxed itineraries. In particular, the fraction of unit taxes that airlines passed onto consumers fell by roughly 75 cents for every dollar of tax. These results present evid

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Zhugunissova, Zhanargul, Lyaila Mukhametrakhimova, Gulsara Junusbekova, and Raushan Dulambayeva. "Tax Policy on Air Pollution: New Evidence from an Impact Assessment." NISPAcee Journal of Public Administration and Policy 18, no. 1 (2025): 214–37. https://doi.org/10.2478/nispa-2025-0010.

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Abstract Governments employ tax measures to improve environmental conditions and reduce atmospheric emissions. This paper aims to analyze the impact of specific types of environmental taxes on air pollutant emissions. The study utilizes OECD panel data on the volumes of four tax types and seven categories of pollutants from nine countries (Austria, Denmark, the Czech Republic, Poland, Hungary, Slovakia, Slovenia, Sweden, and Kazakhstan) from 2010 to 2022. The models, built using multiple linear regression, revealed a strong and statistically significant positive correlation between all types o

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Harrouchi, djelloul. "Developments in the use of environmental taxes in Algeria." Journal of Economic Growth and Entrepreneurship JEGE 6, no. 1 (2021): 182–98. https://doi.org/10.5281/zenodo.4482060.

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<em>      A growing global and national interest in environmental issues, and thus the means and tools that can be used to stop environmental degradation. Legal regulation is one of the most important means used for this purpose, while the efficiency of the economic means and incentives themselves are often imposed in many cases, and the financial means - mainly taxes - have become one of the most important means that achieve the required protection. The means to achieve what has become known as sustainable development. Algerian legislation in the field of environmenta

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Thrul, Johannes, Kira E. Riehm, Joanna E. Cohen, G. Caleb Alexander, Jon S. Vernick, and Ramin Mojtabai. "Tobacco control policies and smoking cessation treatment utilization: A moderated mediation analysis." PLOS ONE 16, no. 8 (2021): e0241512. http://dx.doi.org/10.1371/journal.pone.0241512.

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Background Tobacco policies, including clean indoor air laws and cigarette taxes, increase smoking cessation in part by stimulating the use of cessation treatments. We explored whether the associations between tobacco policies and treatment use varies across sociodemographic groups. Methods We used data from 62,165 U.S. adult participants in the 2003 and 2010/11 Tobacco Use Supplement to the Current Population Survey (TUS-CPS) who reported smoking cigarettes during the past-year. We built on prior structural equation models used to quantify the degree to which smoking cessation treatment use (

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17

Tiutiunyk, I. V., I. A. Tenytska, and P. M. Vostrykov. "Environmental taxes shadowing: theoretical aspect." Economic Herald of SHEI USUCT 16, no. 2 (2022): 65–73. http://dx.doi.org/10.32434/2415-3974-2022-16-2-65-73.

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The ecological disasters caused by deforestation, exploitation of seas and soils, pollution of atmospheric air and water, that are the consequences of an excessive anthropogenic impact on the environment. These and other issues of preservation of biodiversity and the ecosystem in general are on the agenda of international organizations and countries’ governments. To compensate for the damage caused to the environment, each country introduced environmental taxes and fees. However, as practice shows, such taxes do not fulfill the functions assigned to them. One of the reasons for the environment

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Samusevych, Ia, A. Semenoh, and M. Solodukha. "MACROECONOMIC DETERMINANTS OF ECOLOGICAL TAX EFFECTIVENESS." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 1 (2019): 64–70. http://dx.doi.org/10.21272/1817-9215.2019.1-8.

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The article is devoted to the study of the factors that influence the efficiency of individual environmental taxes, in particular the tax on air and water pollution, as well as the waste disposal fee, based on the experience of the EU. The analysis of the European experience of environmental taxation has been carried out and the main groups of environmental taxes in the countries of Europe have been identified; panel regression analysis of factors that influence the volumes and share of tax revenues from environmental taxes is made. Keywords: ecological taxation, tax revenues, European experie

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Heimlich, John P. "Excise Tax Structure of the U.S. Airline Industry: Evolving Rationale and Economic Considerations." Transportation Research Record: Journal of the Transportation Research Board 1567, no. 1 (1997): 8–16. http://dx.doi.org/10.3141/1567-02.

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New and increased excise taxes on U.S. airlines and travelers have been levied without a thorough examination of the aviation tax structure. The evolution of the tax structure and its rationale is traced, the current tax situation is described, and some implications of aviation taxes from the perspective of commercial airlines and air travelers are explored. Once considered a luxury, air travel first faced taxation to discourage its use during World War II. Rerationalized as user fees in the early 1970s, the taxes became a source of maintaining and improving the airport and airway infrastructu

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Malvini Redden, Shawna. "How Lines Organize Compulsory Interaction, Emotion Management, and “Emotional Taxes”." Management Communication Quarterly 27, no. 1 (2012): 121–49. http://dx.doi.org/10.1177/0893318912458213.

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Everyday nearly two million people use commercial air transportation in the United States. To fly, each passenger must perform a unique type of emotion management that may impact their entire travel experience. Using ethnographic observation and interviews, this project explores how airport structures—security queues in particular—serve to cue emotional responses for passengers and shape interactions with others. Specifically highlighted are the reflexive nature of emotions, how emotions “travel” among people and through contexts to influence communication, and the consequences of emotion mana

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Castillo López, José Manuel. "Low Emission Areas vs. Urban Congestion Taxes." Athens Journal of Law 9, no. 3 (2023): 373–94. http://dx.doi.org/10.30958/ajl.9-3-3.

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In most European cities, urban transport is responsible for the majority of energy consumption, the emission of pollutants into the air, traffic congestion and noise, and in the last century we have faced an increase in urban mobility and a growing tendency to use private, as opposed to public transport, and an increase in the number of vehicles. The strictly private economic rationality of citizens explains this trend and the market will regulate it, albeit with largely avoidable social costs of congestion. Supply policies, that is, more and more extensive routes, are those that have been car

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22

Ptak, Michał. "The role of excise duty on energy carriers in Polish environmental policy." Equilibrium 3, no. 2 (2009): 99–107. http://dx.doi.org/10.12775/equil.2009.024.

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The paper presents the role of excise duty on energy carriers in air pollution and climate change policy. The author shows that excise duty rates and tax exemptions provide incentives for switching to cleaner fuels and promote renewable energy sources. Furthermore, the article explores possible directions of changes in energy taxes in Poland. These changes can be based on experience gained by other European countries. The author shows that energy taxes can be introduced as a part of environmental tax reform.

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Li, Panni, Zhongguo Lin, Huibin Du, Tong Feng, and Jian Zuo. "Do environmental taxes reduce air pollution? Evidence from fossil-fuel power plants in China." Journal of Environmental Management 295 (October 2021): 113112. http://dx.doi.org/10.1016/j.jenvman.2021.113112.

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Sonnenschein, Jonas, and Nora Smedby. "Designing air ticket taxes for climate change mitigation: insights from a Swedish valuation study." Climate Policy 19, no. 5 (2018): 651–63. http://dx.doi.org/10.1080/14693062.2018.1547678.

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Mardones, Cristian, and Martin Cabello. "Effectiveness of local air pollution and GHG taxes: The case of Chilean industrial sources." Energy Economics 83 (September 2019): 491–500. http://dx.doi.org/10.1016/j.eneco.2019.08.007.

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26

Mena, Brando, and Walter E. Block. "A Case for Better Defined Property Rightsand Against Air Pollution Taxes, Tariffs, and Quotas." New Perspectives on Political Economy 18, no. 1-2 (2022): 35–54. http://dx.doi.org/10.62374/pmb4vn71.

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Most professional economists see air pollution as a sub-category of “market failure”; namely external diseconomies or negative externalities. We argue, in contradistinction, that this is on the contrary, an example of government failure, to uphold private property rights vis a vis trespassing smoke and other such particles. We summarize the debate taking place with regard to these issues as well as add material critical of the market failure hypothesis.

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Hui, Tsz Hin, Nadine Itani, and John F. O’Connell. "Examining Air Travellers’ Willingness to Pay for Non-voluntary Environment-related Fees: The Case of SAF Surcharge and Carbon Taxes." Highlights of Sustainability 3, no. 1 (2024): 61–75. http://dx.doi.org/10.54175/hsustain3010005.

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This study aims to investigate air travellers’ Willingness to Pay (WTP) for green premiums, specifically focusing on their contribution to reducing carbon emissions generated by air travel. The research integrates the Theory of Planned Behaviour (TPB) and the Contingent Valuation Method (CVM) to estimate the monetary value that air passengers would be willing to pay for environmental initiatives. The TPB provides a theoretical framework to understand the psychological factors influencing individuals’ intentions and behaviours, while the CVM allows for the estimation of the economic value of en

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Azis, Andi Wahyu Rasyid, Baharuddin Semmaila, and Muchtar Lamo. "Analisis Pajak Daerah Kota Makassar." Journal of Management Science (JMS) 1, no. 1 (2020): 120–36. http://dx.doi.org/10.52103/jms.v1i1.207.

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Penelitian ini bertujuan untuk mengetahui kesesuaian jenis pajak Daerah Kota Makassar yang dipungut dengan undang-undang dan peraturan daerah, kontribusi jenis pajak dan efektivitas pajak daerah serta menganalisis dampak covid-19 terhadap pajak Daerah Kota Makassar. Metode pengumpulan data adalah dokumentasi, studi pustaka, wawancara dan pengamatan langsung. Metode analisis adalah analisis deskriptif kuantitatif dan kualitatif. Hasil penelitian ini adalah jenis pajak Daerah Kota Makassar yang dipungut sudah sesuai dengan undang-undang dan peraturan daerah. Jenis pajak penerangan jalan, BPHTB d

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Azis, Andi Wahyu Rasyid, Baharuddin Semmaila, and Muchtar Lamo. "Analisis Pajak Daerah Kota Makassar." Journal of Management Science (JMS) 5, no. 1 (2023): 48–63. http://dx.doi.org/10.52103/jms.v5i1.207.

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Penelitian ini bertujuan untuk mengetahui kesesuaian jenis pajak Daerah Kota Makassar yang dipungut dengan undang-undang dan peraturan daerah, kontribusi jenis pajak dan efektivitas pajak daerah serta menganalisis dampak covid-19 terhadap pajak Daerah Kota Makassar. Metode pengumpulan data adalah dokumentasi, studi pustaka, wawancara dan pengamatan langsung. Metode analisis adalah analisis deskriptif kuantitatif dan kualitatif. Hasil penelitian ini adalah jenis pajak Daerah Kota Makassar yang dipungut sudah sesuai dengan undang-undang dan peraturan daerah. Jenis pajak penerangan jalan, BPHTB d

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Austin, David, and Terry Dinan. "Clearing the air: The costs and consequences of higher CAFE standards and increased gasoline taxes." Journal of Environmental Economics and Management 50, no. 3 (2005): 562–82. http://dx.doi.org/10.1016/j.jeem.2005.05.001.

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Huang, Jidong, and Frank J. Chaloupka. "The economic impact of state cigarette taxes and smoke-free air policies on convenience stores." Tobacco Control 22, no. 2 (2011): 91–96. http://dx.doi.org/10.1136/tobaccocontrol-2011-050185.

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O'Ryan, Raúl, Sebastian Miller, and Carlos J. de Miguel. "A CGE framework to evaluate policy options for reducing air pollution emissions in Chile." Environment and Development Economics 8, no. 2 (2003): 285–309. http://dx.doi.org/10.1017/s1355770x0300159.

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Successful economic growth in Chile based on open market and export strategy, is characterized by a high dependence on natural resources, and by polluting production and consumption patterns. There is an increasing concern about the need to make potentially significant trade-offs between economic growth and environmental improvements. Additionally, policy makers have been reluctant to impose standards that could have regressive consequences, making the poor poorer. Using the CGE model ECOGEM-Chile we study the direct and indirect effects of imposing environmental taxes in Chile for PM-10 as we

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Kamandalu, Si Gede Bandem, Ni Ketut Puji Astiti Laksmi, Zuraidah, and Hedwi Prihatmoko. "Rotting Banyu dan Suwinih sebagai Penerapan Pajak dalam Pemanfaatan Air Irigasi Subak." PURBAWIDYA: Jurnal Penelitian dan Pengembangan Arkeologi 12, no. 2 (2023): 192–205. http://dx.doi.org/10.55981/purbawidya.2023.879.

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Farming is one of the efforts made by humans to get food. Agricultural activities continue to experience development and dynamics starting from simple level to more complex level. The complexity of agricultural activities has been mentioned in inscriptions issued during the reign of the ancient Balinese kingdoms of the 9th to 15th centuries which was indicated by the existence of agriculture based on a regular pattern. This research focuses on discussing the implementation of taxes in the use of subak irrigation water both during the Ancient Bali period and today. The data collection process i

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Niedzielski, Piotr, Magdalena Zioło, Jarosław Kozuba, Ewa Kuzionko-Ochrymiuk, and Natalia Drop. "Analysis of the Relationship of the Degree of Aviation Sector Development with Greenhouse Gas Emissions and Measures of Economic Development in the European Union Countries." Energies 14, no. 13 (2021): 3801. http://dx.doi.org/10.3390/en14133801.

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The rapid growth of aviation over the past fifty years has resulted in numerous negative environmental impacts due to the combustion of fossil fuels in aircraft engines. This paper presents the relationship between air transport and GHG emissions. Based on data on the development of aviation, the level of GHG emissions from transport, environmental tax revenues and the amount of GDP per capita in the countries of the European Union, an attempt was made to create a typification that would illustrate the interaction of GHG emissions with air transport, environmental taxes and GDP in the years 20

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Privalov, Nikolai. "Transport, ecology and taxes in the context of globalization." SHS Web of Conferences 129 (2021): 11010. http://dx.doi.org/10.1051/shsconf/202112911010.

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Research background: One of the global problems of modern transport is the harmful impact on the environment due to the use of carbon fuels. This is especially true in the context of the globalization of the economy and en-vironmental problems. The world has long been in the process of switching to alternative energy sources and reducing the use of fossil fuels. Adminis-trative measures and taxation of CO2 emissions are applied. Purpose of the article: The purpose of the article is to conduct a literary review in peer-reviewed publications on the problem of transport taxes and to make proposal

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Pahl, Bogumil, Mariusz Popławski, Michal Radvan, and Anna Vartašová. "The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study." Białostockie Studia Prawnicze 29, no. 1 (2024): 113–28. http://dx.doi.org/10.15290/bsp.2024.29.01.07.

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Abstract The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republi

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Labenko, Oleksandr, Valeriia Lymar, Olga Faichuk, et al. "Assessment of the Efficiency of the Financial Mechanism of Environmental Management." Production Engineering Archives 30, no. 3 (2024): 314–25. http://dx.doi.org/10.30657/pea.2024.30.31.

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Abstract In recent decades, cataclysmic events, deterioration of air and water quality, and loss of biodiversity have forced us to look for ways to save nature. One of the ways to solve the problems is to ensure rational environmental management, which is possible by establishing an effective balance between consumption and compensation by creating an effective financial mechanism. The purpose of the study is to assess the efficiency of the current financial mechanism for environmental management in Ukraine and to determine the prospects for its improvement. The study uses analysis, synthesis,

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Shah, R. K. "Value Added Tax in Nepal: An Empirical Assessment." Tribhuvan University Journal 27, no. 1-2 (2010): 131–42. http://dx.doi.org/10.3126/tuj.v27i1-2.26396.

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In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax

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Fagbohun, Olumuyiwa, and Obiseye Obiyemi. "Development of an Informal Sector and Tenement Taxes Monitoring and Compliance Enforcement Using Intelligent Based Electronic Policing System." Advances in Research 13, no. 1 (2018): 1–16. http://dx.doi.org/10.9734/air/2018/38046.

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García-Muros, Xaquin, Mercedes Burguillo, Mikel González-Eguino, and Desiderio Romero-Jordán. "Local air pollution and global climate change taxes: a distributional analysis for the case of Spain." Journal of Environmental Planning and Management 60, no. 3 (2016): 419–36. http://dx.doi.org/10.1080/09640568.2016.1159951.

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Mojtabai, Ramin, Kira E. Riehm, Joanna E. Cohen, G. Caleb Alexander, Jon S. Vernick, and Johannes Thrul. "Cigarette excise taxes, clean indoor air laws, and use of smoking cessation treatments: A mediation analysis." Preventive Medicine 136 (July 2020): 106098. http://dx.doi.org/10.1016/j.ypmed.2020.106098.

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Mardones, Cristian, and Camilo Mena. "Economic, environmental and distributive analysis of the taxes to global and local air pollutants in Chile." Journal of Cleaner Production 259 (June 2020): 120893. http://dx.doi.org/10.1016/j.jclepro.2020.120893.

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Md., Jahangir Alam, Rahman Taslima, Ashraf Musfiqa, and Kalam Azad Abul. "Combating Air Pollution through Environmental Management Measures: The Case of Developing Countries." Journal of Sociology 4, no. 1 (2012): 29–39. https://doi.org/10.5281/zenodo.5415172.

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ABSTRACT This article aims to analyze the use of environmental management measures (EMM) in reducing the level of air pollution in the cities of developing countries. Analysis of this study has discovered that although simultaneous application of all three sets of EMM is essential for reducing air pollution, none of the governments has applied it appropriately. The study has highlighted that the best way of controlling pollution is to put restriction on the import of pollution intensive technology, increasing taxes on those, giving subsidies on eco friendly vehicles and fuel, and persuasion of

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Grace Sriati Mengga and Esti Membunga. "Analisis Z-Score Pada PT. Air Asia Indonesia Tbk." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 397–404. http://dx.doi.org/10.54259/akua.v1i3.1017.

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This study discusses the health conditions of the aviation industry company, namely PT. Air Asia Indonesia Tbk. The purpose of this study was to determine the company's health condition in accordance with the results of the Z-Score of the Altman method at PT. Air Asia Indonesia Tbk. The data analysis method used is descriptive quantitative by calculating the numbers in the financial statements of PT. Air Asia Indonesia Tbk.. The data analysis technique used is the Altman Z-Score model. Data collection techniques are carried out through documentation of the data published by PT. Air Asia Indone

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Capozzola, Christopher. "Raising Revenue and Raising Hell." Law and History Review 28, no. 1 (2010): 227–34. http://dx.doi.org/10.1017/s0738248009990083.

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It was a time of greenbacks, goldbugs, and grangers; milquetoast mugwumps; single-taxers, socialists, standpatters, and the Sugar Trust. Calls for more taxes filled the air. Populist Mary Lease urged Americans to “raise less corn and more hell,” and even Andrew Carnegie piously endorsed an estate tax “by which the State marks its condemnation of the selfish millionaire's unworthy life.” All that hell-raising pushed an income tax through Congress in 1894, but a year later, the Supreme Court granted relief to Charles Pollock, a ten-share stockholder in the Farmers' Loan and Trust Company, leavin

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PLAKHTII, Tetiana, and Vitalina DRACHUK. "ENVIRONMENTAL TAXES: PROCEDURE FOR TAXATION AND DISCLOSURE IN ACCOUNTING SYSTEM." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 143–58. http://dx.doi.org/10.37128/2411-4413-2019-5-16.

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The tax system of any country is formed primarily in order to fulfil the fiscal function, which is aimed at filling the state budget. However, the problem of environmental pollution has risen in the world; therefore, this issue may be solved at the expense of different levers of the state influence at the level of the national, regional and local government. This process can be assisted through the intensification of the control function of such kind of tax payments as environmental tax. To control the activities of enterprises in the part of economic operations that cause environmental pollut

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Chu, Zhaopeng, Chen Bian, and Jun Yang. "Air Pollution Regulations in China: A Policy Simulation Approach with Evolutionary Game." Problemy Ekorozwoju 17, no. 1 (2022): 222–33. http://dx.doi.org/10.35784/pe.2022.1.20.

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In the institutional context of China’s political centralization and fiscal decentralization, this study explores the environmental regulations that make the central and local governments join efforts in air pollution control. Policy simulations in an evolutionary game show that the best approach is to internalize environmental costs and benefits in local governments’ objective function. The effectiveness of several policy instruments is examined individually and jointly, including administrative inspection, transfer payment, and environmental taxes. It is shown that in case environmental cons

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Ramdani, Dani. "Indonesia's Economic Impact of the Carbon Tax." Wiga : Jurnal Penelitian Ilmu Ekonomi 13, no. 1 (2023): 62–73. http://dx.doi.org/10.30741/wiga.v13i1.970.

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What is the impact of the adoption of the carbon tax on climate change, carbon dioxide emissions, and other impacts on the Indonesian economy? is the research question raised in this paper. This study is crucial because although the Indonesian economy hasn't fully recovered, the government has announced plans to impose additional taxes that will burden businesses and industries and may lead to an increase in unemployment as a result of layoffs. This study was inspired by a number of studies on climate change and carbon dioxide emissions that show that, by 2050, the world will become hotter and

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Radó, Márta K., Anthony A. Laverty, Thomas Hone, et al. "Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries." PLOS Global Public Health 2, no. 3 (2022): e0000042. http://dx.doi.org/10.1371/journal.pgph.0000042.

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Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures. We evaluated longitudinal associations of cigarette taxes with neonatal and infant mortality globally. We applied country-level panel regressions using 2008–2018 annual mortality and biennial WHO tobacco taxation data. Complete data was available for 159 countries. Outcomes were neonatal and infant mortality. We conducted analyses by type of taxes (i.e. specific cigarette taxes, ad valorem

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Das, Sukanya, MN Murty, and Kavita Sardana. "Using Economic Instruments to Fix the Liability of Polluters in India." Ecology, Economy and Society–the INSEE Journal 4, no. 2 (2021): 45–64. http://dx.doi.org/10.37773/ees.v4i2.363.

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This review paper highlights the informational requirements for the effective use of environmental policy instruments to achieve ambient standards of pollution in India. A section on the Integrated Urban Air Pollution Assessment Model is attempted to identify data requirements for, and information gaps associated with, using these instruments. We review the available information and identify informational gaps that thwart the realization of ambient standards of environmental quality. In India, command-and-control instruments are arbitrarily used to assign liability without taking cognizance of

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