Pollution charges exist in various forms, as described in Box 1. They can be imposed on emissions or products; they can be levied as a fee for service or as a fine for noncompliance; and they can be collected as separate payment or as part of a broader levy, such as a locally defined water use tariff or national energy tax. Pollution charges can be levied on actual source emissions (direct emis...

While offering tax incentives to attract foreign direct investment has become a global phenomenon and part of economic globalization in the 1990s, it also is political and controversial. But the political determinants of tax incentive policies have rarely been analyzed. This article fills this gap by making two contributions. First, I offer a theory that explains how political regime type influ...

Adult T cell leukemia/lymphoma (ATL) represents an ideal model for targeted therapy because of intrinsic chemo-resistance of ATL cells and the presence of two well identified targets: the HTLV-I retrovirus and the viral oncoprotein Tax. The combination of zidovudine (AZT) and interferon-alpha (IFN) has a dramatic impact on survival of ATL patients. Although the mechanism of action remains uncle...

Using a direct estimate of income diversion for 156 firms from 1999 through 2004, we show that an increase in tax enforcement following the election of Vladimir Putin in 2000 is associated with a decrease in the appropriation of private rents by insiders in those firms investigated for tax evasion. We also find evidence consistent with a simultaneous spillover effect: the largest non-government...

Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers. When individuals evade taxes, they face two potential costs. One is that tax evasion may be detected and sanctioned; the other is that their ...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

This paper introduces the China Energy & Environmental Policy Analysis (CEEPA) system. The core of CEEPA is a recursive dynamic computable general equilibrium model, in which the interactions among different agents in the macroeconomic system of China are described. The specific characteristics of Chinese labor market and energy market are also taken into account. The corresponding software sys...

The virally encoded oncoprotein Tax has been implicated in HTLV-1-mediated cellular transformation. The exact mechanism by which this protein contributes to the oncogenic process is not known. However, it has been hypothesized that Tax induces genomic instability via repression of cellular DNA repair. We examined the effect of de novo Tax expression upon the cell cycle, because appropriate acti...

Introduction1 Taxation measures aiding the donation of gifts or bequests to the arts are applied on a major scale in the United States. Some of these measures have formed the cornerstone of government policy towards the arts in the United States since the beginning of the twentieth century and they are defended vehemently to this day. In contrast, while such measures exist in some countries in ...

Due to its sensitive nature, tax compliance is difficult to study empirically, and valid information on tax evasion is rare. More specifically, when directly asked on surveys, respondents are likely to underreport their evasion behavior. Such invalid responses not only bias prevalence estimates but may also obscure associations with individual predictors. To generate more valid estimates of tax...