Implication of Replacing the Federal and State Fuel Taxes with a National Vehicle Miles Traveled Tax

2018 ◽  
Vol 2672 (4) ◽  
pp. 32-42
Author(s):  
Yiwei Wang ◽  
Qing Miao
Keyword(s):  
Gasoline Prices ◽  
Tax Revenue ◽  
Vehicle Miles Traveled ◽  
Gasoline Tax ◽  
Tax Revenues ◽  
Empirical Estimates ◽  
Significant Difference ◽  
Fuel Taxes ◽  
The Difference ◽  
Gasoline Taxes

A vehicle miles traveled (VMT) tax is often proposed to replace fuel taxes for financing the nation’s highway and road network. In this paper, we investigate households’ driving response to driving cost changes depending on their vehicle choices. Using the empirical estimates, we simulate the vehicle usage, tax burdens, and total tax revenues generated under a possible nationwide revenue-neutral flat VMT tax. Our results confirm that, compared with the current gasoline tax, a revenue-neutral flat VMT tax can be a more stable tax revenue source. We estimate that a 50% increase in average miles per gallon would lead to a 28% decrease in the total revenues raised by the current gasoline tax, while the same amount of increase in fuel economy would increase the VMT tax revenues by 4.4 % (all relative to the 2009 baseline). In the meantime, we find no significant difference between the two types of tax in their total revenues, when the pre-tax gasoline prices fluctuate by different magnitudes. A VMT tax would be slightly more regressive than the gasoline tax, but the difference is negligible. Overall, our simulation shows that VMT tax could serve as a viable alternative to gasoline taxes.

scholarly journals Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs – eine empirische Analyse des deutschen Finanzausgleichs

2009 ◽  
Vol 58 (2) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Equalization ◽  
Ability To Pay ◽  
Tax Revenues ◽  
Empirische Analyse ◽  
Per Capita ◽  
The Difference ◽  
The Right ◽  
Fiscal Equalization System

AbstractIn the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Lander above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75 %. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays. This paper shows an approach to neutralize this effect and calculates its impact to the payments of each Land in the fiscal equalization system.

scholarly journals Gasoline Taxes and Consumer Behavior

2014 ◽  
Vol 6 (4) ◽  
pp. 302-342 ◽  
Author(s):  
Shanjun Li ◽  
Joshua Linn ◽  
Erich Muehlegger
Keyword(s):  
Gasoline Prices ◽  
Government Revenue ◽  
Gasoline Price ◽  
Consumer Responses ◽  
Gasoline Tax ◽  
Retail Gasoline ◽  
Gasoline Taxes ◽  
Tax Changes ◽  
Automobile Use ◽  
Robust Evidence

Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we examine directly how gasoline taxes affect gasoline consumption as distinct from tax-inclusive retail gasoline prices. We find robust evidence that consumers respond more strongly to gasoline tax changes under a variety of model specifications. We discuss two potential reasons for our main findings as well as their implications. (JEL D12, H21, H25, H31, L71, Q35)

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maria Debora Makalew ◽  
Grace B. Nangoi ◽  
Robert Lambey
Keyword(s):  
Fiscal Year ◽  
Tax Revenue ◽  
Potential Effectiveness ◽  
Regional Finance ◽  
Tax Revenues ◽  
The Difference ◽  
The City ◽  
Year 2013

            Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effective”. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness

scholarly journals Analysis the Impact of Covid-19 Pandemic on Hotel and Restaurant Tax Revenues in Badung Regency

2021 ◽  
Vol 5 (2) ◽  
pp. 217-223
Author(s):  
Ni Putu Lia Kisnayanti ◽  
I Wayan Karmana ◽  
I Gede Made Karma
Keyword(s):  
Test Method ◽  
Tax Revenue ◽  
Regional Government ◽  
Paired Sample ◽  
Tax Revenues ◽  
Tourism Sector ◽  
Analysis Technique ◽  
The Difference ◽  
Tourism Potential ◽  
The Impact

Badung Regency is one of the areas that has very developed tourism potential with Hotel and Restaurant Tax (PHR) revenues. Since the Covid-19 pandemic, the tourism sector in Badung Regency stopped operating, so that the regional government issued a policy such as rationalizing the target of PHR revenues. In addition, the realization of PHR revenues in 2020 has decreased when compared to the realization of PHR revenues in the previous period. This study discusses PHR revenues before and during the Covid-19 pandemic. The purpose of this study was to determine an impact of the Covid-19 pandemic on PHR revenues in Badung Regency. The data analysis technique in this research is quantitative with the type of comparative analysis. In testing hypotheses, the program used is SPSS version 23. Hypothesis testing of PHR revenues was tested using the Paired Sample t-Test method. The results of testing the Hotel and Restaurant Tax revenue hypothesis show that there is a difference between Hotel and Restaurant Tax revenue before and during the Covid-19 pandemic. The difference between Hotel and Restaurant Tax revenues before and during the Covid-19 pandemic shows that the Covid-19 pandemic has an impact on Hotel Tax revenue in Badung Regency

Cranial crassicaudiasis in two coastal dolphin species from South Africa is predominantly a disease of immature individuals

2020 ◽  
Vol 139 ◽  
pp. 93-102 ◽  
Author(s):  
MF Van Bressem ◽  
P Duignan ◽  
JA Raga ◽  
K Van Waerebeek ◽  
N Fraijia-Fernández ◽  
...  
Keyword(s):  
South Africa ◽  
Bone Development ◽  
Bottlenose Dolphins ◽  
Fatal Outcome ◽  
Population Level ◽  
Cape Coast ◽  
Osteolytic Lesions ◽  
Immune Mediated ◽  
Significant Difference ◽  
The Difference

Crassicauda spp. (Nematoda) infest the cranial sinuses of several odontocetes, causing diagnostic trabecular osteolytic lesions. We examined skulls of 77 Indian Ocean humpback dolphins Sousa plumbea and 69 Indo-Pacific bottlenose dolphins Tursiops aduncus, caught in bather-protecting nets off KwaZulu-Natal (KZN) from 1970-2017, and skulls of 6 S. plumbea stranded along the southern Cape coast in South Africa from 1963-2002. Prevalence of cranial crassicaudiasis was evaluated according to sex and cranial maturity. Overall, prevalence in S. plumbea and T. aduncus taken off KZN was 13 and 31.9%, respectively. Parasitosis variably affected 1 or more cranial bones (frontal, pterygoid, maxillary and sphenoid). No significant difference was found by gender for either species, allowing sexes to be pooled. However, there was a significant difference in lesion prevalence by age, with immature T. aduncus 4.6 times more likely affected than adults, while for S. plumbea, the difference was 6.5-fold. As severe osteolytic lesions are unlikely to heal without trace, we propose that infection is more likely to have a fatal outcome for immature dolphins, possibly because of incomplete bone development, lower immune competence in clearing parasites or an over-exuberant inflammatory response in concert with parasitic enzymatic erosion. Cranial osteolysis was not observed in mature males (18 S. plumbea, 21 T. aduncus), suggesting potential cohort-linked immune-mediated resistance to infestation. Crassicauda spp. may play a role in the natural mortality of S. plumbea and T. aduncus, but the pathogenesis and population level impact remain unknown.

Perbedaan Penggunaan Antikoagulan K2EDTA DAN K3EDTA Terhadap Hasil Pemeriksaan Indeks Eritrosit

2018 ◽  
Vol 1 (2) ◽  
pp. 114
Author(s):  
Wahdaniah Wahdaniah ◽  
Sri Tumpuk
Keyword(s):  
Screening Test ◽  
Venous Blood ◽  
The Body ◽  
Ethylene Diamine ◽  
P Value ◽  
Cross Sectional ◽  
Significant Difference ◽  
Ethylene Diamine Tetra Acetate ◽  
The Difference ◽  
Index Value

Abstract: Routine blood examination is the earliest blood test or screening test to determine the diagnosis of an abnormality. Blood easily froze if it is outside the body and can be prevented by the addition of anticoagulants, one of which Ethylene Diamine Tetra Acetate (EDTA). Currently available vacuum tubes containing EDTA anticoagulants in the form of K2EDTA and K3EDTA. K3EDTA is usually a salt that has better stability than other EDTA salts because it shows a pH approaching a blood pH of about 6.4. The purpose of this research is to know the difference of erythrocyte index results include MCH, MCV and MCHC using K3EDTA anticoagulant with K2EDTA. This research is a cross sectional design. This study used venous blood samples mixed with K2EDTA anticoagulant and venous blood mixed with K3EDTA anticoagulants, each of 30 samples. Data were collected and analyzed using paired different test. Based on data analysis that has been done on MCH examination, p value <0,05 then there is a significant difference between samples with K3EDTA anticoagulant with K2EDTA to erythrocyte index value. Then on the examination of MCV and MCHC obtained p value <0.05 then there is no significant difference between samples with K3EDTA anticoagulant with K2EDTA to erythrocyte index value.Abstrak: Pemeriksaan darah rutin merupakan pemeriksaan darah yang paling awal atau screening test untuk mengetahui diagnosis suatu kelainan. Darah mudah membeku jika berada diluar tubuh dan bisa dicegah dengan penambahan antikoagulan, salah satunya Ethylene Diamine Tetra Acetate (EDTA). Dewasa ini telah tersedia tabung vakum yang sudah berisi antikoagulan EDTA dalam bentuk  K2EDTA dan  K3EDTA. K3EDTA  biasanya berupa garam yang mempunyai stabilitas yang lebih baik dari garam EDTA yang lain karena menunjukkan pH yang mendekati pH darah yaitu sekitar 6,4. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan hasil indeks eritrosit meliputi MCH, MCV dan MCHC menggunakan antikoagulan K3EDTA dengan K2EDTA. Penelitian ini merupakan penelitian dengan desain cross sectional. Penelitian ini menggunakan sampel darah vena yang dicampur dengan antikoagulan K2EDTA dan darah vena yang dicampur dengan antikoagulan K3EDTA, masing-masing sebanyak 30 sampel. Data dikumpulkan dan dianalisis menggunakan uji beda berpasangan. Berdasarkan analisis data yang telah dilakukan pada pemeriksaan MCH didapatkan nilai p < 0,05 maka ada perbedaan yang signifikan antara sampel dengan antikoagulan K3EDTA dengan K2EDTA terhadap nilai indeks eritrosit. Kemudian pada pemeriksaan MCV dan MCHC didapatkan nilai p < 0,05 maka tidak ada perbedaan yang signifikan antara sampel dengan antikoagulan K3EDTA dengan K2EDTA terhadap nilai indeks eritrosit.

Pengaruh Jumlah Pencucian Beras dengan Kadar Klorin

2017 ◽  
Vol 1 (1) ◽  
pp. 89
Author(s):  
Indah Purwaningsih ◽  
Supriyanto Supriyanto
Keyword(s):  
Mucous Membrane ◽  
Confidence Level ◽  
Iodometric Titration ◽  
Titration Method ◽  
Anova Test ◽  
Average Value ◽  
Significant Difference ◽  
The Difference

Abstract: Chlorine is a green halogen-shaped halogen gas at normal temperature and serves as bleach, stain remover and disinfectant. Chlorine is now widely used for bleaching rice so that less quality rice looks like quality rice. Chlorine is very toxic and causes mucous membrane irritation, highly reactive and very powerful oxidizer. The purpose of this research was to determine the difference of chlorine level in chlorinated rice washed once, twice and 3 times. The sample in this study amounted to 11 samples calculated by replication formula. Each sample was treated 3 times, ie 1 washed once, 2 washed twice and washed 3 times. The samples then examined by iodometric titration method. Based on the results of the study using ANOVA test, 11 samples obtained the average value of chlorine after washed once amount of 0.0176%, after washed twice amount of 0.0111%, and after washed 3 times amount of 0.0052% with the value significance p = 0.03 (p <0.05) at 95% confidence level which means there was a significant difference between chlorine levels in chlorinated rice washed once, twice and 3 times.Abstrak: Klorin merupakan unsur halogen berbentuk gas berwarna kuning kehijauan pada suhu normal danberfungsi sebagai pemutih, penghilang noda maupun desinfektan. Klorin sekarang banyak digunakan untuk bahan pemutih beras agar beras yang kurang berkualitas tampak seperti beras berkualitas. Klorin sangat toksik dan menyebabkan iritasi membran mukosa, sangat reaktif dan merupakan oksidator yang sangat kuat. Tujuan dari penelitian ini ialah untuk mengetahui perbedaan kadar klorin pada beras berklorin yang dicuci sebanyak 1 kali, 2 kali dan 3 kali. Sampel dalam penelitian ini berjumlah 11 sampel yang dihitung dengan rumus replikasi. Setiap sampel diberi perlakuan sebanyak 3 kali, yaitu 1 kali pencucian, 2 kali pencucian dan 3 kali pencucian. Sampel penelitian kemudian diperiksa dengan metode titrasi iodometri. Berdasarkan hasil penelitian menggunakan uji Anova secara komputerisasi terhadap 11 sampel diperoleh nilai rata-rata kadar klorin setelah 1 kali pencucian sebesar 0,0176 %, setelah 2 kali pencucian sebesar 0,0111 %, dan setelah 3 kali pencucian sebesar 0,0052 % dengan nilai signifkansi p = 0,03 (p<0,05) pada tingkat kepercayaan 95% yang artinya ada perbedaan yang bermakna antara kadar klorin pada beras berklorin yang dicuci sebanyak 1 kali, 2 kali dan 3 kali.

P-Removal in Completely Mixed Systems

1985 ◽  
Vol 17 (11-12) ◽  
pp. 325-326 ◽  
Author(s):  
H J. G. W. Donker ◽  
P. Opic ◽  
H. P. de Vries
Keyword(s):  
Mixed System ◽  
Domestic Waste ◽  
Recirculation Flow ◽  
Start Up ◽  
Significant Difference ◽  
Aerobic Reactor ◽  
The Difference ◽  
Positive Effect ◽  
Mixed Systems ◽  
P Removal

Ca. 60 % of the Dutch activated sludge plants consist of completely mixed systems, experiments have been carried out in completely mixed pilot plants to study the biological P-removal. The research was carried out in two pilot plants. The pilot plants consisted of: anaerobic reactor, anoxic reactor, aerobic reactor and a clarifier. All the reactors were completely mixed. Both plants were fed with settled domestic waste water at a sludge loading of 400 and 250 g COD/kg sludge.day respectively. The results are given below:sludge loading (g COD/kg sludge.day)400400250ratio Anaerobic : Anoxic : Aerobic1: 1:2,71:1:4,11:1:2,7P-removal (%)802875N-removal (%)505065COD-removal (%)858585 It has been shown that there is no significant difference between the results at the two different sludge loadings. Remarkable is the difference between the ratio 1:1:2,7 in combination with the internal recirculation flow anoxic-anaerobic of 160 % and the ratio 1:1:4,1 with a recirculation flow of 30 %. During the start-up at a sludge loading of 250 g COD/kg sludge.day and an internal recirculation flow of 30 %, bulking sludge developed almost immediately. The Premoval was completely disturbed. Increasing the internal recirculation flow to 160% had a positive effect on settling properties and P-removal. This investigation has pointed out that a completely mixed system is suitable for biological P-removal, without negatively affecting the nitrification. Important factors in the process are the ratio anaerobic:anoxic:aerobic and the recirculation flows.

Effect of Levetiracetam on Cognitive Function and Clonic Seizure Frequency in Children with Epilepsy

2019 ◽  
Vol 19 (9) ◽  
pp. 699-703
Author(s):  
Shihao Zhou ◽  
Qiong Zhan ◽  
Xiaomei Wu
Keyword(s):  
Cognitive Function ◽  
Effective Rate ◽  
Clonic Seizure ◽  
Conventional Group ◽  
Significant Difference ◽  
Random Number Table ◽  
Clonic Seizures ◽  
The Difference ◽  
Experimental Group ◽  
Executive Ability

Background: This study aimed to explore the clinical effect of levetiracetam in the treatment of children with epilepsy. Methods: 136 children with epilepsy were selected from January 2017 to December 2017. According to the random number table method, they were divided into the experimental group and the conventional group, with 68 cases in each group. The conventional group was treated with valproate, while the experimental group was treated with levetiracetam. The effective rate, the cognitive function and the frequency of clonic seizures in the two groups were compared. Results: There was no significant difference in the total effective rate between the two groups (P>0.05). There was no significant difference in attention, executive ability, abstract and orientation scores between the two groups before treatment (P>0.05). After treatment, the focus of attention (106.54±6.56), executive ability (105.76±6.77), abstract and directional score (106.65±6.57) were significantly higher than that of the conventional group. The difference in the two groups was statistically significant (P<0.05). After 3 months of treatment, the frequency of myoclonic seizures (9.22±0.95) and the frequency of tonic-clonic seizures (11.68±1.36) were found to be significantly lower than those of the conventional group, and the difference between the two groups was statistically significant (P<0.05). Conclusion: Levetiracetam is effective in the treatment of children with epilepsy. It can effectively improve the cognitive function of the patients, reduce the frequency of myoclonic seizures and tonic-clonic seizures, and has a high promotion value.

Stability and mutual impact of perception of parental pressure and infants' social support – A study based on the difference between employment status and household income

2021 ◽  
pp. 002072092199705
Author(s):  
Yong Wang
Keyword(s):  
Household Income ◽  
Employment Status ◽  
Working Mothers ◽  
Social Research ◽  
Research Report ◽  
Parental Pressure ◽  
Income Levels ◽  
Significant Difference ◽  
The Difference ◽  
The Stability

The purpose of this study is to explore the stability and interaction between parental pressure and social research report, as well as the role of employment status and family income levels in this process. This study used a special study on Korean children (PSKC) 2–4 waves. Use t-test, correlation and autoregressive cross-delay modeling to analyze the data. The main findings of this study are: First, over time, parental pressure and mother’s social research report are consistent. Secondly, the pressure of motherhood and childcare has an obvious lagging effect on upbringing, and vice versa. Third, there is no significant difference between working mothers and non-working mothers in terms of the stability of working parents' pressure, social research report and social research report for children's pressure channels. However, parental pressure can only predict the social research report of working mothers. Fourth, there is no significant difference between the stability and interaction of these two structures in household income levels. In short, the results show that, over time, parental pressure is consistent with mother’s social research report. The results also show that there is a significant cross-lag effect between the mothers’ perceptions of mutual pressure analysis. In the process from parental pressure to social research report, I found the difference between working and non-working mothers. The advantage of this study is that the expected longitudinal design was adopted during infancy and the priority between the two structures can be considered. The results of this study can be used as a source of intervention plans to help parents withstand severe parenting pressure and lack of social research report.

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