Libertarianism and Taxation

Taxation ◽  
2018 ◽  
pp. 98-110 ◽  
Author(s):  
Peter Vallentyne

Chapter 5 discusses the implications of libertarianism for just taxation. Libertarianism holds that agents fully own themselves and have certain moral powers to appropriate natural or abandoned resources. Some versions of libertarianism preclude the possibility of just taxation, but the author claims that other versions can, under very limited circumstances, endorse two kinds of taxes as just: taxes on right-infringers for the cost of rights-enforcement and taxes on anyone with an excess share of the value ownership rights over natural resources. Other kinds of taxation, such as income taxes, human resource (talents) taxes, and artifactual resource taxation are not just on any version of libertarianism.

2019 ◽  
Vol 23 (2) ◽  
pp. 150 ◽  
Author(s):  
Saptawartono Saptawartono ◽  
Kumpiady Widen ◽  
Hendrik Segah ◽  
Yanarita Yanarita

The Bukit Tangkiling Conservation Area has great potential for natural resources, including clean water, honey bees, recreation services, and religious services. There is also potential for split stone, which had been mined by the people from the rock hills in the area. The potential utilization of these natural resources trigger conflicts between interests to maintain the function and existence of conservation areas with the interests of using split stone for the community in order to meet the development needs of the city of Palangka Raya and its surrounding regions, at the cost of damaging the existing area. As an input in managing the conservation area Bukit Tangkiling is well implemented, research is needed on the social and economic conditions of the community’s surrounding the area. The research used survey methods and respondents are determined by purposive sampling and simple random sampling, and data analysis was both qualitative and quantitative. The communities around the Bukit Tangkiling conservation area are dominated by productive age (18-56 years), Banturung Village 59.00% and Tangkiling Village 54.97%. The level of education is relatively low, Banturung Village 72.96% and Tangkiling Village 73.29%. Having low education, most of the people have difficulty in finding decent work. Aside from that, most people do not understand the function of the forest or the function of the conservation area and tend to be apathetic about the existence of the Bukit Tangkiling conservation area that must be preserved. For some of these poorly educated people, the work of mining rocks is the best alternative to meeting the economic needs of the household. Income obtained from mining rock ranges from 2-4 million IRD per month.


2021 ◽  
Vol 10 (1) ◽  
pp. 22-39
Author(s):  
Ella Mittal ◽  
Parvinder Kaur

Sustainability is the important issue for most of the organisation for reaping the benefit of triple bottom line and competitive advantage. Green human resource management is one of the ways to attain the sustainability which also helps in attracting and retaining the young talent towards the organisation. The purpose of the present research is to study the concept of Green HRM with various dimensions and to investigate the mostly researched domain related to Green HRM. The study discussed the key and major focus areas in the literature in the context of GHRM as per the author's view to accomplish the stated objectives. The results of the study showed the manufacturing domain has been focused by most of the studies due to the direct consumption of natural resources more in this sector. Further, originality or practicality of the research lies as this research would be helpful to the HR practitioners to focus only on key areas to implement the concept of GHRM well in their respective organizations to formulate the competitive strategy to add value to their respective organizations.


2010 ◽  
Vol 10 (3) ◽  
pp. 39-44 ◽  
Author(s):  
Sérgio Roberto Moraes Rebelo ◽  
Carlos Edwar de Carvalho Freitas ◽  
Maria Gercilia Mota Soares

In the Amazon fishing is one of the main economic activities and higher value to traditional riverine communities of the region. Considering this importance is to suppose that the riverine populations have knowledge about fish fauna explores for them, because their forming culture that maintain a strait relationship with natural resources. This study aim to elevate the traditional knowledge of the fishermen from the riverine communities in the Big Lake Complex about the fish alimentary diet caught for commercialization and consumption. This study was realized in the Manacapuru Big Lake Complex through interview jointed with 62 fishermen. The results presents a detailed knowledge about the tambaqui, tucunaré, pacu, acará-açú, curimatã, aruanã, matrinxã, piranha and pirapitinga fish feeding compatible with the laboratory analyzes and with the specifics literature. Finally the traditional ecological knowledge from the fishermen about the fish ecology in the Big Lake must be used as a subsidy study of lakes management, establishing in this way, an information resource for scientific works at the same time to minimize the cost with a long research.


2001 ◽  
Vol 2001 (1) ◽  
pp. 231-234 ◽  
Author(s):  
James Robert Greene

ABSTRACT Pursuant to the Oil Pollution Act of 1990 (OPA 90), natural resource trustees are empowered to seek recovery for damages to natural resources caused by discharges of oil and/or certain threats of discharges of oil. To determine the proper amount of damages, trustees undertake the process of “scaling,” which is an attempt to calculate the size of restoration actions that would be required to expedite recovery of injured natural resources to baseline and compensate the public for interim lost resources and services. Trustees utilize various scaling methods, including service-to-service methods, such as habitat equivalency analysis, and value-to-value methods, such as hedonic price models and contingent valuation. Regardless of the method chosen, however, the scaling is directly dependent on the level of injury caused by a spill. Disputes between trustees and those parties designated as responsible for the spill (responsible parties or RPs) often occur in determining the level of injury. In many cases, as a result of either these disputes or the trustees' desire to determine the precise level of injury, trustees undertake costly and time-consuming injury studies. These studies oftentimes are inefficient because the resulting gains in certainty often are achieved through disproportionately expensive studies relative to the resulting gains in restoration. In certain instances, attempts to achieve greater certainty can destroy an otherwise efficient and cooperative restoration effort and run contrary to the OPA 90 regulations. Such attempts also can lead to costly litigation for both the public and the RP involved. Lastly, attempts to achieve greater certainty during injury assessment can unnecessarily increase the scale of compensatory restoration because of delays in implementing restoration actions. Both trustees and RPs must recognize those instances in which achieving greater certainty leads to increased costs to both the public and the RP. In such situations, stipulating to certain injury assumptions can lead to overall net gains for both the public and the RP. These stipulations can be used to induce RPs to increase other aspects of the restoration, thereby increasing overall gains for the public at less cost to the RP.


Author(s):  
Ronaldo Leão Miranda ◽  
Gilberto Friedenreich Dos Santos

The objective is to calculate the value of the green industrial PIB of a foundry in the territory of Santa Catarina and to contextualize its importance as a new methodological tool. To legitimize the objective of this study, the green GDP equation is equal to the Gross Sales Revenue (Industrial GDP) - (Depletion of Water Resources + Cost of Environmental Degradation). In this context, the depletion of natural resources corresponds to the total value of the extraction of water resources, and the cost of sectoral environmental degradation is given through the proxies of the methodology of the Industrial Pollution Projection System (IPPS) applied directly to the industrial product sector. estimate of the cost of the industrial sector studied here. Methodologically, it is an exploratory, descriptive, explanatory, bibliographic, documentary and ex post facto study. As a result, the green GDP of the foundry was lower than the industrial GDP in all the surveyed years. It is noticed that the industrial economic activity of the foundry, within these parameters of analysis, signals a loss of future sustainability, taking into account the years investigated. Therefore, in order for this particular industry to reverse this scenario, investments in technologies are necessary, in order to minimize the consumption of natural resources and consequently maximize its green GDP.


2014 ◽  
Vol 2014 ◽  
pp. 1-13 ◽  
Author(s):  
Brighid Moran Jay ◽  
David Howard ◽  
Nick Hughes ◽  
Jeanette Whitaker ◽  
Gabrial Anandarajah

Low carbon energy technologies are not deployed in a social vacuum; there are a variety of complex ways in which people understand and engage with these technologies and the changing energy system overall. However, the role of the public’s socio-environmental sensitivities to low carbon energy technologies and their responses to energy deployments does not receive much serious attention in planning decarbonisation pathways to 2050. Resistance to certain resources and technologies based on particular socio-environmental sensitivities would alter the portfolio of options available which could shape how the energy system achieves decarbonisation (the decarbonisation pathway) as well as affecting the cost and achievability of decarbonisation. Thus, this paper presents a series of three modelled scenarios which illustrate the way that a variety of socio-environmental sensitivities could impact the development of the energy system and the decarbonisation pathway. The scenarios represent risk aversion (DREAD) which avoids deployment of potentially unsafe large-scale technology, local protectionism (NIMBY) that constrains systems to their existing spatial footprint, and environmental awareness (ECO) where protection of natural resources is paramount. Very different solutions for all three sets of constraints are identified; some seem slightly implausible (DREAD) and all show increased cost (especially in ECO).


2014 ◽  
Vol 4 (1) ◽  
pp. 223 ◽  
Author(s):  
Wilfred Nyanumba Onyancha ◽  
Charles Munene Elijah ◽  
Willy Muturi

Despite the fact that the Kenyan government had made efforts, achievements and remarkable developments in the Ministry of Internal Security for its success, the performance of the workforce was still poor and this could be due to poor remuneration of employees, whereby the salary scale had remained constant for a long time despite of the increasing cost of living in the country. And this had also demoralized the employees leading to poor performance in the Ministry which in the end could result into loss of the credibility of the government. When the cost-of-living rose, there was enormous pressure on employers to raise wages and salaries by the rate of inflation. The problem therefore was how to improve productivity of employees by providing the pay which could enable them to cope up with their purchasing power. It was therefore important for the organization to consider the salary system as a mechanism by which an organization could plan how to attract, retain, reward and motivate its salaried employees in order to enhance good performance in the Ministry. The human resource factor (particularly remuneration) lied at the very heart of the reform program. Subsequently, the need arose to undertake an empirical study to determine the effect of remuneration on employees’ performance at the Ministry of Internal Security.


Webology ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 1245-1262
Author(s):  
Dr. Kareem Saihood Karam ◽  
Mariam Muhaibis Hemeed ◽  
Shaymma Gabbar Oleiwi

An intellectual capital and knowledge is one of the basic and very important resources for modern organizations in light of the knowledge economy. It is another form of capital recognized in the new economy. The intellectual and cognitive capital consists of the basic components represented by the experiences, skills, knowledge and capabilities that individuals working within organizations possess, which have a clear and profound effect on determining the success of the organizations from their failure. The results showed that there are strong correlations between the independent variable with its dimensions represented by intellectual capital and knowledge capital and between the dependent variable represented in investment in natural resources, as well as there is a strong relationship between the independent variable with its dimensions represented by intellectual capital and knowledge capital and between the dependent variable represented in investment in resources. Accordingly, a set of recommendations were presented that can contribute to improving the level of investment. Its role in achieving the best investments for the natural resources is found underground through the interest in the human resource, which is one of the most important reasons for the success of organizations and the first element in achieving the well-being of society, as the more the human resource He has the knowledge, skill and ability to optimally utilize natural resources whenever this is one of the most important factors for the success of organizations. In addition, organizations today have to pay attention and benefit from the intellectual and knowledge capital, especially in developing countries. The necessary requirements must also be provided


2017 ◽  
Vol 12 (2) ◽  
pp. 252
Author(s):  
Siti Rokhmi Fuadati

The development in Blitar regency is held by mapping based on each district’s potency. However, the potency of its natural resources has not been optimally explored for industrial opportunity since there are no supported maintenance. Result of the research shows that most of the potencies are in its natural resources. The market opportunity usually encounters the individual interest, such as a broker who create the biggest profit margin. In contrast, the craftman society collects very minimum profit. In Fact,the human resource has its huge potency but it becomes a matter when there is no regeneration to the youth. In addition, institution corporation factors are neede to increase the bargaining position of district potency. These factor are highly expected to guarantee the prover price of the material.


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