scholarly journals Green Taxation Promotes the Intelligent Transformation of Chinese Manufacturing Enterprises: Tax Leverage Theory

2021 ◽  
Vol 13 (23) ◽  
pp. 13321
Author(s):  
Longzhen Yu ◽  
Jianhua Zhu ◽  
Zhixian Wang

A key issue that concerns governments is how to formulate optimal technology subsidies and green tax standards to promote the intelligent transformation of manufacturing enterprises. In this work, the Pollutant Emission Indicator Trading Mechanism (PEITM) is proposed, and green taxes are divided into Tax of Pollutant Emissions (TPE) and the Tax of Excess Pollutant Emissions (TEPE). On this basis, we study the impact of green taxes and technology subsidies on the intelligent transformation of enterprises in different manufacturing environments from the government’s perspective and provide the optimal government subsidy scheme under different green tax policies. Although it seems counter-intuitive, enterprises’ usual responses to increases in TPE and TEPE are non-monotonic. Moreover, we find a threshold effect for the government’s green taxation. Blindly increasing or reducing taxes may not promote intelligent transformation, but instead force enterprises towards negative choices. Lastly, an effective measure for the government to promote the intelligent transformation of manufacturing enterprises is proposed: by properly adjusting TPE and TEPE, governments can produce more cost-effective intelligent products than ordinary ones. Consequently, intelligent products will sell better than ordinary products, and manufacturing enterprises will be able to consciously carry out intelligent transformation to remain viable.

Atmosphere ◽  
2021 ◽  
Vol 12 (12) ◽  
pp. 1604
Author(s):  
Tao Zhu ◽  
Furong Li ◽  
Wenfeng Niu ◽  
Zijun Gao ◽  
Yiwei Han ◽  
...  

Monitoring of toxic and hazardous air pollutants (HAPs) in a petrochemical company in the Beijing-Tianjin-Hebei region of China to assess the impact of HAPs on the health risks of workers in the petrochemical company. The samples were tested by solid-phase adsorption thermal desorption/gas chromatography-mass spectrometry (HJ734-2014), and the pollutant emission list was obtained. According to the pollutant emission inventory, it can be seen that benzene, toluene and xylene are the main components of toxic and harmful air pollutants emitted by the petrochemical enterprise. The method of combining actual monitoring and CALPUFF model prediction was used to evaluate the impact of the toxic and harmful air pollutants emitted by the enterprise on the health of workers. The risk characterization results show that when benzene is the maximum concentration value predicted by the model, it will pose a carcinogenic risk to the factory workers. Therefore, based on the results of this study, it is recommended not to allow residents to live within the predicted concentration range of the model. The results of this study can enable China’s oil refining industry to better understand the characteristics of pollutant emissions from petrochemical companies in the Beijing-Tianjin-Hebei region. Moreover, the results of this study can be used as a policy basis for improving the health of workers in petrochemical enterprises, and are of great significance to the protection of public health.


2021 ◽  
Vol 15 (2) ◽  
pp. 5-14
Author(s):  
Carmelia Mariana Dragomir Balanica ◽  
Ciprian Cuzmin ◽  
Cecilia Serban ◽  
Cristian Muntenita

Road transport, including accessibility and individual mobility is considered unanimously as a fundamental element of contemporary living. The study area is considering Braila County with a total population of around over 305,000. The area it is well served by 6 national roads, 27 county roads and 42 communal roads and contains some of the most heavily trafficked stretches of road in the Romania. The emissions analysed in this study CH4, CO, CO2, N2O, NH3, NOx, PM2.5 and PM10, were collected by the Agency for Environmental Protection Braila during 2015-2019 based on questionnaires according to EMEP/EEA air pollutant emission inventory guidebook. The highest level of pollutant emissions was recorded in 2017, more exactly 191714,5 Megatons. In this article we analysed five categories of pollution sources: Passenger car, Light commercial trucks, Heavy-duty vehicles, Motorcycles and Non - Road vehicles and other mobile equipment. With the exception of CO2, N2O and NH3, pollutant emissions decreased for the eight pollutants analysed.


2014 ◽  
Vol 80 (10) ◽  
pp. 1054-1058 ◽  
Author(s):  
Marjun Duldulao ◽  
Cassie Booth ◽  
Laura Denham ◽  
Audrey Choi ◽  
Garrett Friedman ◽  
...  

Lymph node (LN) yield is associated with oncologic outcome in patients who undergo surgery for colorectal adenocarcinoma (CRC). Standards to maximize LN yield have been initiated to enhance treatment of patients with CRC. This study evaluates the impact of a simple alcohol-based preparation protocol on LN yield. Surgical specimens from patients with CRC were prepared using either the alcohol protocol or standard formalin fixation and LN yield was compared. In total, 80 consecutive patients (n = 40 formalin, n = 40 alcohol) were examined. Overall, median LN yield increased from 17 to 29 ( P < 0.01) with the alcohol fat clearance protocol. For patients with rectal adenocarcinoma who underwent proctectomy after neoadjuvant chemoradiotherapy, LN yield increased from 15 to 23 ( P = 0.02). The frequency of need for additional sampling to achieve a minimum 12 LN count was also reduced. Initiation of a standardized alcohol fat-clearing protocol increased LN yield after surgery for CRC. This simple, cost-effective measure may improve the efficiency of LN assessment and accurate staging, which may impact oncologic outcomes.


Author(s):  
Saliza Sulaiman ◽  
Zahariah Sahudin ◽  
Zuraidah Ismail ◽  
Hazirah Azhar

The main purpose of this research is to identify whether there is any relationship between economic indicators, industrialization and pollutant emissions (CO2) on economic development in Malaysia. Economic indicators consist of government debt, health and education expenditure. This paper used Ordinary Least Square (OLS) Method to test the factors affecting the economic development. The data collection for each variable are collected from year 1980 until 2014 for 35 years in Malaysia. The result of the study shows that industrialization and pollutant emission (CO2) have a significant relationship on economic development. Meanwhile, government debt, health and education expenditure do not have a significant relationship on economic development. These finding will help to understand the effect of independent variables towards the dependent variable (economic development)


2020 ◽  
Vol 2 (2) ◽  
pp. 146-160
Author(s):  
Meltem Erdoğan ◽  
Veysel Karagöl

The policies created by targeting individuals whose decisions are considered to have unlimited rationality are insufficient to solve the problems that have arisen today and in the past. However, being able to influence behavior is very important for public policy, also understanding the impact of people's behavior on the needs of the government and policy choices have recently been made aware of these effects. Individuals exhibiting irrational behavior cause behavioral economics to go a little further every day. The nudging, one of the applications of behavioral economics, aims to prevent irrational behaviors in simple and cost-effective ways and thus to guide individuals to good and right. So much so that the nudge is rapidly becoming an alternative public policy tool in many areas. With nudging, designing and implementing evidence-based, tested policies rather than traditional policy-making processes increases the chances of success of policies. From this point of view, it is only one of these areas to increase individual savings by guiding (nudging) the financial decisions of individuals. Is it really possible to increase individual savings by nudging? The aim of this study is to provide suggestions on whether the individual savings can be increased by nudging in view of how the nudging mechanism works and considering the empirical findings of nudging financial decisions.


Author(s):  
Kai Wang ◽  
Xin Yang

In pursuit of rapid economic growth, China ignores the carrying capacity of the natural environment and storage quantity of natural resources, resulting in waste and abuse of a large number of natural resources. With the development of industrialization, environmental and ecological problems are becoming more and more serious. Resources are being wasted seriously, and environmental endurance is faced with a great threat. Government regulation on environmental pollution governance has become a consistent problem to be solved for the further economic and social development of all countries in the world. Most governments adopt the establishment of environmental regulation agencies to regulate enterprise pollution. To explore the impact of government regulation on emission reduction of environmental pollutants, government regulation was taken as an explanatory variable and a multivariate panel regression model was established. The influencing factors of environmental pollutant emission in 30 provinces (cities) in China from 2007 to 2016 were estimated. Results show that the government regulation policy in China cannot significantly promote emission reduction of environmental pollutants. GDP and technological progress can effectively reduce the emission of environmental pollutants. The increasing proportion of the secondary industry and a large amount of foreign investment, both lead to an increase in environmental pollutants emission. Government regulation measures can effectively alleviate ecological environment damage caused by environmental pollutant emission. The policy implication of the findings is that the government of China should formulate appropriate intensity of government regulation. The intensity of environmental regulation cannot be blindly increased. Regulation means of pollution charge, pollution permits, and environmental tax should be flexibly used. According to realistic characteristics of different regions, different degrees of excess production cap


2016 ◽  
Vol 106 (10) ◽  
pp. 2895-2929 ◽  
Author(s):  
Karthik Muralidharan ◽  
Paul Niehaus ◽  
Sandip Sukhtankar

Antipoverty programs in developing countries are often difficult to implement; in particular, many governments lack the capacity to deliver payments securely to targeted beneficiaries. We evaluate the impact of biometrically authenticated payments infrastructure (“Smartcards”) on beneficiaries of employment (NREGS) and pen sion (SSP) programs in the Indian state of Andhra Pradesh, using a large-scale experiment that randomized the rollout of Smartcards over 157 subdistricts and 19 million people. We find that, while incompletely implemented, the new system delivered a faster, more predictable, and less corrupt NREGS payments process without adversely affecting program access. For each of these outcomes, treatment group distributions first-order stochastically dominated those of the control group. The investment was cost-effective, as time savings to NREGS beneficiaries alone were equal to the cost of the intervention, and there was also a significant reduction in the “leakage” of funds between the government and beneficiaries in both NREGS and SSP programs. Beneficiaries overwhelmingly preferred the new system for both programs. Overall, our results suggest that investing in secure payments infrastructure can significantly enhance “state capacity” to implement welfare programs in developing countries. (JEL H53, H55, I32, I38, J65)


2020 ◽  
Vol 11 (01) ◽  
pp. 2050002
Author(s):  
Shu-Chen Chang ◽  
Hsiao-Fen Chang

This paper re-studies the relationship between trade openness and environmental pollution. Through the theoretical framework, there is a non-uniform effect of trade openness on environmental pollution. Utilizing four alternative measures of trade openness as threshold variables, this paper examines the effect of trade openness on environmental pollution. We adopt a regression with nonlinearity, in which our nonlinear model includes two regressions — a threshold model and an interaction-term model. Utilizing four alternative measures of trade openness, our threshold test shows a single-threshold effect on pollutant emissions, implying that there are two regimes: low- and high-corruption. Our empirical results show that for countries with high-corruption, increases in trade openness significantly reduce pollutants emissions whatever CO2 emissions or SO2 emissions, and the larger effects of trade openness on environmental quality. However, the impact of trade openness on pollution was not found in countries with low-corruption. This study suggests that further trade openness and reduced environmental degradation (i.e., decline in CO2 and SO2 emissions) are compatible rather than competing objectives, especially in high-corruption countries. Furthermore, our results also show that in low-corruption countries, the negative effects of income on CO2 emissions are statistically significant, but in high-corruption countries it is not so.


2018 ◽  
Vol 4 (Supplement 2) ◽  
pp. 236s-236s
Author(s):  
A.P. Teixeira

Background and context: The government willingness to legislate tobacco control, as part of the complex tobacco landscape developed by the Initiative on the Study and Implementation of Systems (ISIS), is directly related to tobacco taxes and government income. According to the NCI,1 “The willingness of government to take actions against tobacco interests depends on the balance of forces created by the protobacco and antitobacco constituencies and the government's perceptions of health risks associated with tobacco use. Increased taxes on tobacco are an early result of this growing government willingness to act against tobacco interests”. Aim: Demonstrate that the implementation of Article 6 of the WHO Framework Convention on Tobacco Control (FCTC) is a cost-effective measure that results in reduced prevalence and increased tax revenues. Strategy/Tactics: In December 2011, the Brazilian government established a new taxation system and a minimum price policy for cigarettes, aligned to the Article 6 of the WHO FCTC to reduce the demand on tobacco products. Program/Policy process: The new federal taxation system on tobacco products started in 2012 and defined progressive and annual increases by 2016. The reduction in prevalence followed this trend, as did the increase in tax revenue. Some federal states also increased their taxes to tobacco products in the same period, but were not accounted for in this study. Outcomes: This new policy has raised the level of total taxes and, even contributing to the reduction of cigarette consumption, the government income has increased 19% since 2011, and 130% from 2007 to 2016. According to the Risk and Protective Factors Surveillance for Chronic Diseases Telephone Survey (VIGITEL), the total prevalence rate decreased from 15.6% in 2007 to 10.4% in 2015. The national cigarette production decreased from 5,701,586 million packs with 20 units to 2,660,457 in 2016, reflecting the reduction in consumption. [Figure: see text] What was learned: Brazil´s experience shows that there is no economic or revenue risk by raising the tobacco taxes, an argument used by the tobacco industry. In the long term, when consumption is brought to very low levels, there may be a reduction in the revenues, but also the spending on tobacco-related diseases shall decline. Reference 1. National Cancer Institute. Greater Than the Sum: Systems Thinking in Tobacco Control. Tobacco Control Monograph No. 18. Bethesda, MD, U.S. Department of Health and Human Services, 2007.


2021 ◽  
Vol 9 ◽  
Author(s):  
Ke-Chiun Chang ◽  
Di Wang ◽  
Yangyang Lu ◽  
Wen Chang ◽  
Guangqian Ren ◽  
...  

This study expands on the impact of local government environmental regulation on enterprise environmental protection investment. Furthermore, it analyzes the influence promotion pressure of officials has on the scale of enterprise environmental investment. The results show that the environmental protection investment of companies in China is generally insufficient. The attitude of companies toward environmental protection is passive under the policy regulation. The environmental supervision of the government is also still at a low level. Both of these observations are far from the intentions of the government. There is a U-shaped relationship between the pressure of official promotion and the scale of enterprise environmental protection investment. Only when the pressure of official promotion exceeds a certain limit can it positively stimulate enterprises to invest in environmental protection. Environmental regulation also exerts a threshold effect on the environmental protection investment by enterprises. This research provides a new way to understand the decision-making behavior of local officials and the environmental protection responsibility of enterprises. This study provides recommendations for improving the environment appraisal and government supervision system in China.


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