scholarly journals The Impact of Soda Taxes: Pass-Through, Tax Avoidance, and Nutritional Effects

2020 ◽  
pp. 002224372096940 ◽  
Author(s):  
Stephan Seiler ◽  
Anna Tuchman ◽  
Song Yao
Keyword(s):  
Average Rate ◽  
Tax Avoidance ◽  
Policy Decision ◽  
Large Set ◽  
Data Set ◽  
Sweetened Beverages ◽  
Geographic Coverage ◽  
Pass Through ◽  
The Impact ◽  
The City

The authors analyze the impact of a tax on sweetened beverages using a unique data set of prices, quantities sold, and nutritional information across several thousand taxed and untaxed beverages for a large set of stores in Philadelphia and its surrounding area. The tax is passed through at an average rate of 97%, leading to a 34% price increase. Demand in the taxed area decreases by 46% in response to the tax. Cross-shopping to stores outside of Philadelphia offsets more than half of the reduction in sales in the city and decreases the net reduction in sales of taxed beverages to only 22%. There is no significant substitution to bottled water and modest substitution to untaxed natural juices. The authors show that tax avoidance through cross-shopping severely constrains revenue generation and nutritional improvement, thus making geographic coverage an important policy decision.

scholarly journals Incidence and causes of lower-limb amputations in the city of Ribeirão Preto from 1985 to 2008: evaluation of the medical records from 3,274 cases

2016 ◽  
Vol 19 (2) ◽  
pp. 317-325 ◽  
Author(s):  
Bruna Maria Bueno Barbosa ◽  
Rosane Aparecida Monteiro ◽  
Lucas Françolin Sparano ◽  
Rodolfo Fabiano Niz Bareiro ◽  
Afonso Dinis Costa Passos ◽  
...  
Keyword(s):  
Traffic Safety ◽  
Lower Limb ◽  
Population Aging ◽  
Average Rate ◽  
Control Program ◽  
Diabetes Control ◽  
Ischemic Complications ◽  
The Impact ◽  
The City ◽  
Alcohol Laws

ABSTRACT: Objective: It was to identify trends of traumatic and non-traumatic causes of lower limb amputations, as well as the role played by population aging, traffic violence increase, public health policy of diabetes control program and drivers anti-alcohol laws on these amputations. Method: Hospitalization data recorded in the discharge forms of 32 hospitals located in the region of Ribeirão Preto, Brazil, from 1985 to 2008 were analyzed. Result: A total of 3,274 lower-limb amputations were analyzed, of which 95.2% were related to non-traumatic causes, mainly infectious and ischemic complications of diabetes mellitus. Cancer (2.8%) and congenital (1.3%) causes were included in this group. Only 4.8% were related to traumatic causes. Traumatic amputation average rate was 1.5 amputations in 100,000 habitants with a slight tendency of increase in the last 5 years. Non-traumatic causes showed an average rate of 30.0 amputations for 100,000 habitants and remained relatively constant during the whole period. Non-traumatic were much more predominant in patients older than 60 years and traumatic amputations occurred more frequently in patients younger than 39 years. Conclusion: The overall rates of amputation and the rates of traumatic and non-traumatic amputations remained nearly constant during the study period. The impact of diabetes control policies and the introduction of traffic safety laws could not be identified on the amputation rates.

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anissa Dakhli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Corporate Tax ◽  
Data Set ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis. Findings The results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated that CSR partially mediates the effect of institutional ownership on corporate tax avoidance. Practical implications The findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies. Originality/value This study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by including CSR as a mediating variable.

Financial-tax reporting conformity, tax avoidance and corporate social responsibility

2020 ◽  
Vol 18 (3) ◽  
pp. 639-659
Author(s):  
Abdullah Alsaadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Negative Consequences ◽  
Data Set ◽  
Content Type ◽  
Aggressive Tax Avoidance ◽  
Tax Reporting ◽  
Corporate Social ◽  
The Impact

Purpose This study aims to investigate the effect of financial-tax reporting conformity jurisdictions on the association between corporate social responsibility (CSR) and aggressive tax avoidance. Design/methodology/approach Using a sample comprising firms domiciled in Europe for the period 2008–2016, this study uses regression analysis to test the impact of financial-tax reporting conformity jurisdictions on the association between CSR and aggressive tax avoidance. Findings The empirical results show that there is a positive association between CSR and tax avoidance, and firms headquartered in low financial-tax reporting conformity jurisdictions are more likely to engage in CSR to hedge against the potential negative consequences of aggressive tax-avoidance practices as compared to firms domiciled in countries with high level of financial-tax reporting conformity. Practical implications This study confirms Sikka’s (2010, 2013) view of “organised hypocrisy” act committed by firms to cover their socially irresponsible activities of aggressive tax avoidance by engaging in CSR. Results have implication for various regulatory bodies and investors in that the type of financial-tax conformity does impact the link between CSR and tax avoidance, and based on that, CSR firms may engage in CSR to overcome any negative reactions that could be caused as a result of tax avoidance. Originality/value To the best of the author’s knowledge, this study is the first to investigate the impact of financial-tax reporting conformity jurisdictions on the association between CSR and aggressive tax avoidance. This study also contributes to the literature in that, it uses an alternative data set which offers a more objective assessment of CSR measure and covers multiple countries.

scholarly journals The First Steps to Develop a Monitoring-Based Method to Support the Sustainable Mosquito Control in an Urban Environment in Hungary

2020 ◽  
Vol 12 (12) ◽  
pp. 5013
Author(s):  
Tibor Kiss ◽  
Csaba Leitol ◽  
Gergely Márovics ◽  
Tímea Zentai ◽  
Roland Baczur ◽  
...  
Keyword(s):  
Urban Environment ◽  
Mosquito Control ◽  
Control Measures ◽  
Public Health Issue ◽  
Lower Intensity ◽  
Reduced Pressure ◽  
Data Set ◽  
Running Water ◽  
The Impact ◽  
The City

In Europe, several exotic Aedes species, such as Aedes albopictus, Aedes eagypti, Aedes japonicas and Aedes koreicus, have become established. Mosquito-borne infection has also become a rising public health issue in Europe. This study aims to present the results of the first Hungarian systematic mosquito monitoring (SMM) operating in an urban environment in the city of Pécs. It also explains the implementation of a targeted mosquito control by the development of a mosquito map with the SMM approach, thus contributing to a reduction of the risks of mosquito-borne diseases. The mosquito trapping started in 2015, and the traps were Center for Disease Control (CDC) equipment. Based on the data of the SMM, an urban mosquito data set was developed. It consisted of the data of 441 trappings, and the data were statistically analyzed. The results show that three influencing factors impacted mosquito population: distance from running water, built-up density and average temperature had a causal impact on the average number of mosquitoes of an urban area. Each of these factors showed direct impact, and the impact intensified with the combination of the three factors. On that basis, it was made clear which areas of the city mosquito control activity should be focused. Areas of the city where interventions of lower intensity may be necessary compared to the intensity of the earlier mosquito control measures could also be determined. Compared to the previous practice, in which the entire city was involved in intensive mosquito control, now the intensive larviciding is advised to be applied in 42.1% of the total residential areas of the city. Thus, mosquito control of lower intensity could also be sufficient in the remaining 57.9% of the city area. This resource reallocation based on planning can boost the efficiency of the control and lead to a positive change towards sustainability regarding reduced pressure on the environment and reduced expenses of protection.

Executive pay bandwagon and stock price crash risk

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hong Luo ◽  
Junfeng Wu ◽  
Wan Huang ◽  
Yongliang Zeng
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Stock Price ◽  
Tax Avoidance ◽  
Crash Risk ◽  
Executive Pay ◽  
Data Set ◽  
Content Type ◽  
Listed Firms ◽  
The Impact

Purpose This paper aims to investigate the impact of executives’ self-interested behaviors induced by the pay bandwagon on stock price crash risk in Chinese listed firms and attempt to shed light on the influencing channels of this effect. Design/methodology/approach The empirical analysis is based on the panel data set which contains information on the executives and stock price of 11,710 firm-year observations over the period 2007–2015. The multiple linear regression models are implemented to examine whether the executive pay bandwagon affects corporate future stock price crash risk. Then, earnings management, tax avoidance and overinvestment are applied as the behavior choice of executive pay bandwagon to analyze the potential influencing channels. Findings Results indicate that the lower the executives’ pay is than the median pay level of executives in firms of similar size and industry, incentives of pay bandwagon are stronger, leading to a higher future stock price crash risk. Moreover, evidence shows that the positive relationship between executive pay bandwagon and crash risk is attenuated when firms have strong external monitoring mechanisms such as Big Four auditors, cross-listing in the Hong Kong stock exchange, high marketization process and high institutional ownership. Then, some weak evidence supports that internal governance such as internal control plays the same moderating role. In addition, based on the path test, the stock price crash effect of the executive pay bandwagon has a complete tax avoidance intermediary effect and a partial earnings management intermediary effect. Originality/value This study contributes to the executive compensation literature from a psychological perspective on the economic consequences research brought about by the pay bandwagon for China’s listed firms. Moreover, this paper provides a supplement to the literature on factors which is completely different from previous studies that affect the future stock price crash risk.

GST Pass-through Across Indian Sates: Evidence from Difference-in-Differences

2018 ◽  
Vol 66 (1-2) ◽  
pp. 42-49
Author(s):  
Debashree Das
Keyword(s):  
Ordinary Least Squares ◽  
Rate Of Change ◽  
Control Group ◽  
Short Term ◽  
Difference In Differences ◽  
Data Set ◽  
Consumer Prices ◽  
Pass Through ◽  
The Impact ◽  
Special Category

This article analyses whether there exists any short-term inflationary pressure on Indian economy post Goods and Services Tax (GST) implementation. It was found that the introduction of GST showed no significant effect on the rate of change of consumer price index (CPI). Though, the effect of the GST implementation on consumer prices in India showed no significant change in the short term, the impact needs to monitored and observed for the long term, because the current state of economic conditions may have led to a delayed pass-through of the GST increase into consumer prices. To estimate the pass-through effect on prices due to GST implementation from 1 July 2017, various graphical and statistical methods are used to ascertain whether there has been any significant pass-through of GST on CPI– ordinary least squares (OLS) regression, and difference-in differences (DID) estimation technique has been used. The impact of post- and pre-implementation of GST has been analysed through DID by segregating the data set on the basis of treatment and control groups. The non-special category states have been taken as the treatment group and remaining special category states as control group. The results indicate that there is no significant evidence of upward bias in the CPI post GST implementation; these conventional estimates hold true for all states that were segmented based on revenue distribution and contribution to gross domestic product (GDP). JEL: D78, H20, H22

scholarly journals The impact of nurse staffing levels on nursing-sensitive patient outcomes: a multilevel regression approach

2021 ◽  
Author(s):  
Karina Dietermann ◽  
Vera Winter ◽  
Udo Schneider ◽  
Jonas Schreyögg
Keyword(s):  
Patient Outcomes ◽  
Nurse Staffing ◽  
Large Set ◽  
Multilevel Regression ◽  
Cross Sectional ◽  
Data Set ◽  
Staffing Levels ◽  
Regression Approach ◽  
Clinical Complexity ◽  
The Impact

AbstractThe goal of this study is to provide empirical evidence of the impact of nurse staffing levels on seven nursing-sensitive patient outcomes (NSPOs) at the hospital unit level. Combining a very large set of claims data from a German health insurer with mandatory quality reports published by every hospital in Germany, our data set comprises approximately 3.2 million hospital stays in more than 900 hospitals over a period of 5 years. Accounting for the grouping structure of our data (i.e., patients grouped in unit types), we estimate cross-sectional, two-level generalized linear mixed models (GLMMs) with inpatient cases at level 1 and units types (e.g., internal medicine, geriatrics) at level 2. Our regressions yield 32 significant results in the expected direction. We find that differentiating between unit types using a multilevel regression approach and including postdischarge NSPOs adds important insights to our understanding of the relationship between nurse staffing levels and NSPOs. Extending our main model by categorizing inpatient cases according to their clinical complexity, we are able to rule out hidden effects beyond the level of unit types.

scholarly journals The Methodology for Assessing the Impact of Offshore Wind Farms on Navigation, Based on the Automatic Identification System Historical Data

Energies ◽  
2021 ◽  
Vol 14 (20) ◽  
pp. 6559
Author(s):  
Krzysztof Naus ◽  
Katarzyna Banaszak ◽  
Piotr Szymak
Keyword(s):  
Wind Farm ◽  
Wind Farms ◽  
Offshore Wind ◽  
Automatic Identification ◽  
Identification System ◽  
Large Set ◽  
Data Set ◽  
Offshore Wind Farms ◽  
Automatic Identification System ◽  
The Impact

Mounting offshore renewable energy installations often involves extra risk regarding the safety of navigation, especially for areas with high traffic intensity. The decision-makers planning such projects need to anticipate and plan appropriate solutions in order to manage navigation risks. This process is referred to as “environmental impact assessment”. In what way can these threats be reduced using the available Automatic Identification System (AIS) tool? This paper presents a study of the concept for the methodology of an a posteriori vessel traffic description in the form of quantitative and qualitative characteristics created based on a large set of historical AIS data (big data). The research was oriented primarily towards the practical application and verification of the methodology used when assessing the impact of the planned Offshore Wind Farm (OWF) Baltic II on the safety of ships in Polish Marine Areas, and on the effectiveness of navigation, taking into account the existing shipping routes and customary and traffic separation systems. The research results (e.g., a significant distance of the Baltic II from the nearest customary shipping route equal to 3 Nm, a small number of vessels in its area in 2017 amounting to only 930) obtained on the basis of the annual AIS data set allowed for an unambiguous and reliable assessment of the impact of OWFs on shipping, thus confirming the suitability of the methodology for MREI spatial planning.

scholarly journals Birthplace diversity and economic growth: evidence from the US states in the Post-World War II period

2019 ◽  
Author(s):  
Frédéric Docquier ◽  
Riccardo Turati ◽  
Jérôme Valette ◽  
Chrysovalantis Vasilakis
Keyword(s):  
Economic Growth ◽  
World War Ii ◽  
College Education ◽  
Large Set ◽  
Market Outcomes ◽  
Data Set ◽  
Us States ◽  
The Usa ◽  
Rich Data ◽  
The Impact

Abstract This paper empirically investigates the impact of birthplace diversity on economic growth. We use panel data on US states over the 1960–2010 period. This rich data set allows us to better deal with endogeneity issues and to conduct a large set of robustness checks. Our results suggest that diversity among college-educated immigrants positively affects economic growth. We provide converging evidence pointing at the existence of skill complementarities between workers trained in different countries. These synergies result in better labor market outcomes for native workers and in higher productivity in the R&D sector. The gains from diversity are maximized when immigrants originate from economically or culturally distant countries (but not both), and when they acquired part of their secondary education abroad and their college education in the USA. Overall, a 10% increase in high-skilled diversity raises GDP per capita by about 6%. On the contrary, low-skilled diversity has insignificant effects.

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