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Michael Chaiton, Jolene Dubray, G. Emmanuel Guindon and Robert Schwartz
Smoking causes substantial amount of mortality and morbidity. This article presents the findings from simulation models that projected the impact of five potential Tobacco Endgame strategies on smoking prevalence in Ontario by 2035 and expected impact of...
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Zili Zhang and Rong Zheng
(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we a...
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Abdi Suryo Laksono,Marcel Marcel,Daisy Mui Hung Kee,Liu Mengjiao,Loh Yi Fang,Low Xin Yi,M. I. Mahavira Zein
Pág. 93 - 100
The announcement of the cigarette excise tax increase made on September 13, 2019 was very surprising, but Sampoerna respected the President's decision. At present, Sampoerna is working to determine how to manage the impact of the increase. While waitin...
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Nurnas Kavila Elnung, Yozi Aulia Rahman
Pág. 30 - 41
Economic development in East Java Province increases each year, can be seen from the Gross Regional Domestic Product (GRDP) Per Capita is increasing. The increase in GRDP Per Capita, cigarette consumption can increase so that the impact on tax receipts a...
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Thobeka Ncanywa, Nosipho Mgwangqa
Government expenditure is one of the factors that could influence economic growth and it depends on borrowing or on the amount of tax revenue. A fuel levy, as an excise tax charged on petroleum products such as petrol, diesel and biodiesel, can be an imp...
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Antik Suprihanti,Harianto Harianto,Bonar M. Sinaga,Reni Kustiari
Pág. 54 - 60
Indonesian government has applied tariff tax policy on cigarette that caused consequences not only to cigarette market but also to cigarettes input mainly tobacco and clove. The aim of this research was to analyze the impact of the rise of cigarette exci...
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Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
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Suren Pillay, Pieter Buys
Sustainability reporting in South Africa has emerged strongly in the last decade with evidence suggesting that corporate social responsibility assurance prevalence is growing among the top 100 publicly-listed companies. Multinational motor vehicle manufa...
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Flávia Rebecca Fernandes Rocha,Epitácio Macário
Pág. 195 - 204
O Estado brasileiro possui expressiva arrecadação tributária, baseada, fundamentalmente, em impostos que incidem sobre o consumo de bens e serviços. Assim, o artigo evidencia, através de dados, que isto a torna regressiva e injusta ao abarcar ricos e pob...
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Suren Pillay, Pieter W. Buys
Carbon excise tax was implemented on all passenger motor vehicles in South Africa as of 1 September 2010. Since its implementation, the impact of carbon tax on the corporate social investment (CSI) initiatives and expenditure of South African motor vehic...
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