Simulation of Regulation Policies for Fertilizer and Pesticide Reduction in Arable Land Based on Farmers’ Behavior—Using Jiangxi Province as an Example

A multi-agent model for the simulation of arable land management based on the complex adaptive system theory and a Swarm platform was constructed. An empirical application of the model was carried out to investigate the pollution of arable land in Jiangxi Province. Two sets of policies—a fertilizer tax and an ecological compensation scheme—were designed and simulated, and the analysis focused on the control of polluting inputs, mainly chemical fertilizers and pesticides. The environmental effects of each policy were evaluated by simulating farmers’ self-adaptive behaviours in response to the policy in the artificial village of the model. The results showed the following: (1) Both the fertilizer tax policy and the ecological compensation policy somewhat alleviated the negative impact of input factors, such as fertilizers and pesticides, on arable land; (2) if the fertilizer tax policy is implemented, the medium tax rate scheme should be given priority—the effect does not necessarily improve as the tax rate increases, and a high-tax policy will threaten food security in the long term; and (3) if an ecological compensation policy is implemented, high-government-compensation scenarios are better than low-government-compensation scenarios, and the differential-government-compensation scenario is better than the equal-government-compensation scenario, and the differential-government-compensation scenario can lighten the burden on the government.

Download Full-text

Tax Policy and Income Inequality in the Visegrad Countries

Naše gospodarstvo/Our economy ◽

10.1515/ngoe-2015-0022 ◽

2015 ◽

Vol 61 (6) ◽

pp. 12-18

Author(s):

Anna Moździerz

Keyword(s):

Income Inequality ◽

Tax Policy ◽

Negative Impact ◽

The State ◽

Consumption Tax ◽

Tax Reforms ◽

Tax Rate ◽

Recent Financial Crisis ◽

The Impact ◽

Visegrád Countries

Abstract The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.

Download Full-text

Does the grassland ecological compensation policy improve the herders’ breeding technical efficiency in China?—Based on the parallel mediation effect model

PLoS ONE ◽

10.1371/journal.pone.0249990 ◽

2021 ◽

Vol 16 (4) ◽

pp. e0249990

Author(s):

Yun Wang ◽

Yaqiong Han ◽

Yijun Han ◽

Wenchao Li

Keyword(s):

Inner Mongolia ◽

Negative Impact ◽

Animal Husbandry ◽

Mediating Effect ◽

Mediation Effect ◽

General Effect ◽

Breeding Methods ◽

Compensation Policy ◽

Ecological Compensation ◽

Breeding Efficiency

The Grassland Ecological Compensation Policy (abbreviated as GECP), which aims to realize the ecological protection by reducing the stock-carrying capacity of pastures and promote the transformation of pasture animal husbandry by improving the herders’ breeding methods, has been a major project in China’s grassland pastoral areas and grassland ecological construction. This study, thus, sought to measure the breeding efficiency of herders before and after the implementation of GECP. Moreover, the study also thought to analyze the effect and the effecting path of the implementation of GECP on the efficiency of herders’ livestock breeding. GECP enables herders to obtain financial subsidies while minimizing the utilization of grassland, which brings challenges and opportunities to herders’ traditional livestock production. This study used the two-stage data obtained from a randomly selected sample of 449 herders in the Inner Mongolia grassland area of China in 2018. Data envelopment analysis (DEA) and parallel mediating effect (PME) models were used to analyze the data. The results show that the general effect of GECP on the breeding efficiency of herders in the Inner Mongolia is positive (P < 0.01), and the change of breeding methods (direct effect) is the main influence path. Specifically, the grassland circulation behavior (P < 0.01) and the scale of breeding (P < 0.01) are part of the mediating effect. While the mediating effect of the breeding structure is not significant (P > 0.1). This study also shows that the non-agricultural and animal husbandry income of herders has a negative impact on the breeding efficiency (P < 0.01), and herders’ age and breeding scale have a positive effect on the breeding efficiency (P<0.01). This study has not only answered the question whether the GECP can improve the efficiency of husbandry, but also focused on the analysis of the impacting mechanism of policies on efficiency. It is of great significance to further improve GECP and the related supporting policies and promote the transformation of China’s grassland animal husbandry.

Download Full-text

The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations

Accounting ◽

10.5267/j.ac.2021.1.020 ◽

2021 ◽

pp. 883-892 ◽

Cited By ~ 1

Author(s):

Ahmad Farhan Alshira’h ◽

Ali Mustafa Magablih ◽

Moh’d Alsqour

Keyword(s):

Negative Impact ◽

Stock Exchange ◽

Tax Compliance ◽

Value Added ◽

Sales Tax ◽

Survey Method ◽

Tax Rate ◽

Listed Firms ◽

Amman Stock Exchange ◽

The Government

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and in turn, provides funding to meet the economic and social development. However, regardless of the directed efforts of the government to increase sales tax compliance (or value added tax as it is referred to globally), Jordanian listed firms on the Amman Stock Exchange, compliance remains an issue in light of its negative impact on the government revenues. Literature dedicated to tax rate effects on sales tax compliance in the context of listed Jordanian firms on the Amman Stock Exchange has largely been lacking and as such, the study’s main objective is to examine the effect of tax rate on sales tax compliance among such firms. The study adopted a survey method with questionnaire copies distributed to 191 listed Jordanian firms. In the tabulation of data, only 169 questionnaire copies were deemed to be valid for the analysis. The formulated study hypotheses were tested using PLS-SEM and based on the results, tax rate has an insignificant effect on sales tax compliance. Future studies are recommended to provide further insight into the study determinants. The study contributes by furnishing information to and guiding policymakers and the listed Jordanian firms in enhancing sales tax compliance.

Download Full-text

Research on the Economic Impact of New Energy Fiscal and Tax Policies Based on CGE Model -- A Case from Inner Mongolia

E3S Web of Conferences ◽

10.1051/e3sconf/20185301044 ◽

2018 ◽

Vol 53 ◽

pp. 01044

Author(s):

HAN Weihong ◽

PAN Lingling ◽

YANG Xinjiletua

Keyword(s):

Inner Mongolia ◽

Negative Impact ◽

Electric Energy ◽

Value Added ◽

Cge Model ◽

Tax Policies ◽

Value Added Tax ◽

Tax Rate ◽

New Energy ◽

The Government

The development of new energy is not only an objective need for sustainable development of mankind, but also an important breakthrough for the world to foster new economic growth points. The focus of this article is on what kind of fiscal and tax policies the government implements can better guide the development of new energy and have a more favorable impact on the economy. This paper, taking wind power and solar photovoltaic power industries in the Inner Mongolia as an example, using the dynamic 3ED-CGE model, explored the economic impacts of different financial subsidies and preferential tax policies on new energy enterprises. And then this paper provided suggestions for the formulation of fiscal and tax policies. The study founded that compared with the fixed subsidy mechanism financial subsidies by the fall-off mechanism could be better to promote the growth of GDP, residents' welfare and employment. If the government didn't subsidize the new energy electric power's sales price to network after 2020, it would not have a negative impact. The 15% income tax rate was more effective in promoting the development of economic than 25%. 8.5% and 6% value-added tax rate exerted similar effects on the economy, but 6% value-added tax rate had a significant promotion on optimized adjustment the consumption structure of fossil energy and electric energy.

Download Full-text

WELFARE-MAXIMIZING OPERATIONAL MONETARY AND TAX POLICY RULES

Macroeconomic Dynamics ◽

10.1017/s1365100507060397 ◽

2008 ◽

Vol 12 (S1) ◽

pp. 112-125 ◽

Cited By ~ 19

Author(s):

ROBERT KOLLMANN

Keyword(s):

Public Debt ◽

Tax Policy ◽

Income Tax ◽

Policy Feedback ◽

Policy Rules ◽

Tax Rate ◽

Dynamic General Equilibrium Model ◽

Final Good ◽

The Government ◽

The Interest Rate

This paper computes welfare-maximizing monetary and tax policy feedback rules in a calibrated dynamic general equilibrium model with sticky prices. The government makes exogenous final good purchases, levies a proportional income tax, and issues nominal one-period bonds. A quadratic approximation method is used to solve the model and to compute household welfare. Optimized policy has a strong anti-inflation stance and implies persistent fluctuations of the tax rate and of public debt. Very simple optimized policy rules, under which the interest rate just responds to inflation and the tax rate just responds to public debt, yield a welfare level very close to that generated by richer rules.

Download Full-text

Fiscal Policy and Optimal Taxation in Sierra Leone: Testing for Tax Smoothing Hypothesis

International Journal of Economics and Finance ◽

10.5539/ijef.v14n2p61 ◽

2022 ◽

Vol 14 (2) ◽

pp. 61

Author(s):

Samuel Bonzu

Keyword(s):

Random Walk ◽

Sierra Leone ◽

Tax Policy ◽

Optimal Taxation ◽

Tax Rate ◽

Optimal Tax Policy ◽

Optimal Tax ◽

Review Period ◽

Tax Smoothing ◽

The Government

This paper empirically investigate whether the budget imbalances in Sierra Leone over the review period is consistent with optimal tax policy. The procedure involves testing if tax smoothing hypothesis hold for Sierra Leone. In this regard, three different empirical approaches were performed. Firstly, I examine the random walk property of the tax rate. The null hypothesis of non-stationarity of tax rate could not be rejected, which implies the tax rate follows random walk. Second, I examined whether changes in tax rate is predictable by regressing changes in tax rate by its own lagged values. The result shows that tax rate is unpredictable, as changes in tax cannot be determined by its lagged values. Finally, a VAR model was employed to examine whether tax rate can be predicted by its own lagged values together with changes in the government spending rate and the growth rate of real GDP. The results indicate that all the variables employed were found not be significant is predicating the tax rate. Overall, all the empirical estimations support the existence of tax smoothing over the sample period and that the budget inbalances over the review period is consistent with optimal tax policy.

Download Full-text

‘Get a Fish’ vs. ‘Get a Fishing Skill’: Farmers’ Preferred Compensation Methods to Control Agricultural Nonpoint Source Pollution

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph17072484 ◽

2020 ◽

Vol 17 (7) ◽

pp. 2484

Author(s):

Xiaoping Li ◽

Yan Yan ◽

Liuyang Yao

Keyword(s):

Nonpoint Source Pollution ◽

Pollution Control ◽

Substitution Effect ◽

Nonpoint Source ◽

Compensation Policy ◽

Ecological Compensation ◽

Compensation Methods ◽

Agricultural Nonpoint Source Pollution ◽

The Government ◽

Agricultural Nonpoint Source

Ecological compensation is an important means for controlling agricultural nonpoint source pollution, and compensation methods comprise an essential part of the compensation policy for mitigating this form of pollution. Farmers’ choice of compensation methods affects their response to compensation policies as well as the effects of pollution control and ecological compensation efficiency. This study divides ecological compensation methods into two distinct philosophies—the “get a fish” method (GFM) and “get a fishing skill” method (GFSM)—based on policy objectives, to determine farmers’ choice between the two methods and the factors influencing this choice. Furthermore, by analyzing survey data of 632 farmers in the Ankang and Hanzhong cities in China and using the multivariate probit model, the study determines farmers’ preferred option among four specific compensation modes of GFM and GFSM. The three main results are as follows. (1) The probability of farmers choosing GFM is 82%, while that of choosing GFSM is 51%. Therefore, GFM should receive more attention in compensation policies relating to agricultural nonpoint source pollution control. (2) Of the four compensation modes, the study finds a substitution effect between farmers’ choice of capital and technology compensations, capital and project compensations, material and project compensations, while there is a complementary relationship between the choice of material and technology compensations. Therefore, when constructing the compensation policy basket, attention should be given to achieving an organic combination of different compensation methods. (3) Highly educated, young, and male farmers with lower part-time employment, large cultivated land, and a high level of eco-friendly technology adoption and policy understanding are more likely to choose GFSM. Hence, the government should prioritize promoting GFSM for farmers with these characteristics, thereby creating a demonstration effect to encourage transition from GFM to GFSM.

Download Full-text

Analysis of Depreciation Policy Based on Effective Tax Rate

Academic Voices A Multidisciplinary Journal ◽

10.3126/av.v4i0.12352 ◽

2015 ◽

Vol 4 ◽

pp. 21-23 ◽

Cited By ~ 1

Author(s):

Krishna Kumar Shah

Keyword(s):

Policy Maker ◽

Tax Policy ◽

Income Tax ◽

Effective Tax Rate ◽

Tax Rate ◽

Wear And Tear ◽

The Government ◽

The Cost ◽

Tax Deduction

Depreciation is an income tax deduction that allows a tax payer to recover the cost. It is an annually allowance for the wear and tear, deterioration or obsolesce of property .With the introduction of income tax Act 2002 the government claimed that the depreciation rule under the new law is more generous than the depreciation rule in 1992 in case of all the assets including machinery and building. This article compares Effective Tax Rate (ETR) which shows no decrease in 2002 in compassion to 1992 in ETR. It means the depreciation rule of 2002 in case of building and machinery is not generous as claimed by the tax policy maker. In contrary to this, the analysis shows that the depreciation provision of 1992 and 2002 are more liberal than the depreciation provision of 1982.DOI: http://dx.doi.org/10.3126/av.v4i0.12352 Academic Voices Vol.4 2015: 21-23

Download Full-text

The Comparison of the Excise Tax Policy for Human Development in ASEAN

Customs Research and Applications Journal ◽

10.31092/craj.v1i1.27 ◽

2019 ◽

Vol 1 (1) ◽

pp. 38-63

Author(s):

M. Zainul Abidin

Keyword(s):

Human Development ◽

Tax Policy ◽

Negative Impact ◽

The Philippines ◽

Alcoholic Beverages ◽

Tax Rate ◽

Excise Tax ◽

Excise Duty ◽

Asean Member ◽

Brunei Darussalam

The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy toprotect the health of its citizens through restrictions on the consumption of products thathave a negative impact on the health of individuals and society. Goods subject to exciserelated to health protection include: cigarettes, alcoholic beverages and sweetenedbeverages. The excise policy in AMS varies with the excise tax rate and the types of goodssubject to excise duty. Countries that charge relatively high excise tax rates include:Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the mostvariety of negative products are Brunei Darussalam, Malaysia, the Philippines andThailand.

Download Full-text

Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v12n2.p164-178 ◽

2021 ◽

Vol 12 (2) ◽

pp. 164

Author(s):

Prianto Budi Saptono ◽

Cyntia Ayudia

Keyword(s):

Tax Policy ◽

Income Tax ◽

Tax Compliance ◽

Electronic System ◽

Tax Rates ◽

Domestic Investment ◽

Tax Rate ◽

Income Tax Policy ◽

The Government ◽

Using Data

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.

Download Full-text