منابع مشابه
Harmonization Models for Designing Compound Systems
A system to be designed and developed is composed of several sub-systems with complex configuration. The relationship between the sub-systems and the system cannot be fully expressed in analytical terms and has a high degree of uncertainty. Each sub-system can be designed and developed independently and is a subject of several possible measurable versions including both the cost of designing an...
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Company cars represent the majority of UK new car sales and thus have a dominant effect on the fuel use characteristics of the entire car stock. In April 2002 a major reform of the company car taxation system was introduced with the car’s CO2 emissions being a key part of determining the cash equivalent of the benefit on which tax is due. HMRC studies have indicated that this tax reform has pro...
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This paper presents a review of the CO2 based company car taxation that has been in place in the UK since 2002. One aim of this ecotaxation reform was to promote the uptake of low carbon vehicle technologies, but in practice the tax reform led to the widespread use of diesel cars. With company cars making up 55% of new car sales, this has led to a major shift towards diesel in the UK car stock ...
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In this paper I argue that the effect of ideology on tax structure depends on the electoral system. Earlier research has argued that left wing governments tax more progressively, but in light of recent empirical work, this has been challenged. The dominant approach instead posits that the left taxes regressively while spending progressively. That is, the left still redistributes more, but it ta...
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ژورنال
عنوان ژورنال: Intereconomics
سال: 1976
ISSN: 0020-5346,1613-964X
DOI: 10.1007/bf02929350