Download or read book Taxation and Regulation of Smoking Drinking and Gambling in the European Union written by David Forrest and published by . This book was released on 2009 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alcohol Taxation and Regulation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Empirical Views on European Gambling Law and Addiction written by Simon Planzer and published by Springer Science & Business Media. This book was released on 2014-02-19 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the voluminous and meandering case law on gambling of the Court of Justice from an empirical perspective. It offers a comprehensive overview of the legal situation of gambling services in the EU Single Market. Additionally, the book presents the current state of research on gambling addiction. It then seeks to answer the central research question as to what extent the views of the Court of Justice on gambling find support in empirical evidence. The Court of Justice granted exceptionally wide discretion to the Member States due to a so-called ‘peculiar nature’ of games of chance. With the margin of appreciation having played a key role, the book inquires whether the Court of Justice followed the principles and criteria that normally steer the use of this doctrine. Noting the Court’s special approach, the book elaborates on its causes and consequences. Throughout the book, the approach of the Court of Justice is contrasted with that of its sister court, the EFTA Court. Finally, the potential role of the precautionary principle and of EU fundamental rights in the area of gambling law is examined. Situated at the intersection of law and science, this book seeks to bridge the legal and scientific perspectives and the unique vocabularies common to each. It illustrates the direct relevance of science and empirical research for court cases and policy making. And it contrasts science-informed policy making with the on-going morality discourse on gambling.
Download or read book Tobacco Taxation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Italy written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-10-09 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff and other technical assistance providers and donors with legitimate interest, unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information: http://www.imf.org/external/np/pp/eng/2009/040609.pdf">http://www.imf.org/external/np/pp/eng/2009/040609.pdf). Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the TA recipient and the IMF’s Fiscal Affairs Department.
Download or read book Theory and Practice of Excise Taxation written by Sijbren Cnossen and published by OUP Oxford. This book was released on 2005-02-03 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.
Download or read book Tax by Design for the Netherlands written by Sijbren Cnossen and published by Oxford University Press. This book was released on 2022 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.
Download or read book The Kingdom of the Netherlands Aruba written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2018-12-18 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade, Aruba has faced three recessions resulting in a public debt of approximately 90 percent of GDP. Its current budget deficit needs to be reduced and Aruba should close a fiscal gap of 1.5-2 percent of GDP over the next two to three years to return to a sustainable path. Earlier this year, the authorities have introduced a crisis package, mainly by increasing the turnover taxes. This temporary tax measure should be replaced by a tax reform that will modernize and simplify the current system. The new tax system should not only raise more revenue, but also shift the tax burden away from income and profits toward consumption. The current system is not well equipped to make these changes. In replacing the crisis levy, the Government sees an opportunity to streamline the current tax system, modernize it, and make it more sustainable for the future needs of Aruba.
Download or read book Harm Reduction for Gambling written by Henrietta Bowden-Jones and published by . This book was released on 2019-12-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work gives a rare synopsis of the present-day issues related to harm reduction for gambling. Recent work by key professionals is presented, to encourage further developments in the domain, as it continues to evolve.
Download or read book Global Status Report on Alcohol and Health 2018 written by World Health Organization and published by World Health Organization. This book was released on 2019-02-14 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report provides an overview of alcohol consumption and harms in relation to the UN Sustainable Development Goals (Chapter 1) presents global strategies action plans and monitoring frameworks (Chapter 2) gives detailed information on: the consumption of alcohol in populations (Chapter 3); the health consequences of alcohol consumption (Chapter 4); and policy responses at national level (Chapter 5). In its final chapter 6 the imperative for reducing harmful use of alcohol in a public health perspective is presented. In addition the report contains country profiles for WHO Member States and appendices with statistical annexes a description of the data sources and methods used to produce the estimates and references.
Download or read book The Bahamas written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2014-01-28 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on tax reforms for increased buoyancy in The Bahamas. The Bahamas has a low tax effort owing to limited tax handles and underutilization of available ones. Real property tax collections as percent of GDP have doubled within a decade. In addition to the real property taxes, a graduated stamp duty on the conveyance of immovable property is imposed at fairly steep rates. As a requirement to World Trade Organization membership, the tariff rates will be lowered from their current levels. It is expected that revenue losses from tariff reduction will be compensated by value-added tax revenues.
Download or read book Setting Limits written by Pekka Sulkunen and published by Oxford University Press, USA. This book was released on 2019 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Commercial gambling is a recent historical phenomenon. It has developed into a profitable industry that supplies a range of recreational activities to its customers, and is a significant way of collecting money from players to distribute to companies, state budgets, and other beneficiaries. Many of these are civil society organizations, using the money for producing services in sports, culture, social work, and health care. However, gambling can also develop into pathological behaviour. Using a public interest framework, this book discusses the policies that will best serve the public good and minimize individual and collective harms. After describing the historical context of the gambling and the current global burden of the activity, available methods of regulating the industry are evaluated using the available scientific evidence. By analysing the effectiveness of gambling policies and their alignment with the public interest, the epidemiological obstacles to successful regulation are considered in detail. There is good evidence for the effectiveness of restrictions on availability and access, but preventing gambling-related harm is not possible without limiting the overall volume of the activity, and hence the profits for the gambling industry and governments. Taking an international approach, this book delivers a comprehensive review of the epidemiological evidence documenting the harmful effects of gambling on individuals, communities, and societies. Essential reading for policymakers, social and behavioural scientists in gambling research, and public health researchers, Setting Limits examines a global view of an emerging epidemic of gambling problems.
Download or read book Effectiveness of Tax and Price Policies for Tobacco Control written by IARC Working Group on the Effectiveness of Tax and Price Policies for Tobacco Control and published by IARC Handbooks of Cancer Preve. This book was released on 2011 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new volume of the IARC Handbooks of Cancer Prevention in Tobacco Control presents a critical review and evaluation of the evidence by 25 international experts from twelve countries on the economics, epidemiology, public policy and tobacco control aspects of tax and price policies. The working group draws conclusions about the effectiveness of tax and price measures to control tobacco use in the population. The Handbook covers an overview of tobacco taxation; industry pricing strategies and other industry initiatives diluting the effects of taxes on consumption; tax, price and aggregated demand for tobacco, as well as demand at the individual level in adults, young people and the economically disadvantaged; tax avoidance and tax evasion and the economic and health impacts of tobacco taxation. This body of evidence and the consensus evaluation of 18 concluding statements on the impact of interventions to increase the price of tobacco products, can assist policy makers, government officials, evaluators and researchers working in tobacco control and disease prevention, to base their decisions on the latest scientific evidence.
Download or read book Taxes and the Economy written by W. A. Vermeend and published by Edward Elgar Publishing. This book was released on 2008 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business innovation and to promote long-term sustainable environmental policy. More recently, policies have focused on stimulating child care and encouraging citizens to work for longer. This book discusses the effects of taxation on the economy and its development. It aims to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory. In doing so, it touches on many relevant policy issues.
Download or read book Tax Policy written by Ken Messere and published by . This book was released on 2003 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
Download or read book Alcohol and Public Policy written by National Research Council and published by National Academies Press. This book was released on 1981-02-01 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Cryptocurrencies written by Katherine Baer and published by International Monetary Fund. This book was released on 2023-07-05 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto's quasi-anonymity is an inherent obstacle to third-party reporting. Design problems arise from cryptocurrencies' dual nature as investment assets and means of payment: more straightforward is a compelling case for corrective taxation of carbon-intensive mining. Ownership is highly concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes.
