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Search Results (2,393)

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17 pages, 494 KiB  
Article
Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress
by Vidiyanna Rizal Putri, Mohd Hadli Shah Mohamad Yunus, Nor Balkish Zakaria, Meliza Putriyanti Zifi, Istianingsih Sastrodiharjo and Rosiyana Dewi
J. Risk Financial Manag. 2024, 17(11), 519; https://doi.org/10.3390/jrfm17110519 (registering DOI) - 18 Nov 2024
Viewed by 70
Abstract
This study analyzes and investigates how financial factors, namely, derivatives, debt shifting, and transfer pricing, influence tax avoidance, with financial distress as an interaction variable, within the framework of stakeholder theory and positive accounting theory. Adding more uniqueness, this study injected the Maqasid [...] Read more.
This study analyzes and investigates how financial factors, namely, derivatives, debt shifting, and transfer pricing, influence tax avoidance, with financial distress as an interaction variable, within the framework of stakeholder theory and positive accounting theory. Adding more uniqueness, this study injected the Maqasid Syariah elements into the framework. Conventional banks and non-bank institutions listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022 were selected, comprising 414 final company-year observations. The study utilized E-Views software for data processing. The findings indicate that debt shifting negatively impacts tax avoidance, while derivatives have no significant influence. Transfer pricing positively impacts tax avoidance. Financial distress does not moderate the relationship between these financial practices and tax avoidance. From an Islamic perspective, practices such as transfer pricing and debt shifting, when used to avoid tax, contradict the principles of Maqasid Syariah, which emphasize fairness, wealth distribution, and societal welfare. Full article
(This article belongs to the Special Issue Bridging Financial Integrity and Sustainability)
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29 pages, 895 KiB  
Article
Leveraging Multi-Agent Systems and Decentralised Autonomous Organisations for Tax Credit Tracking: A Case Study of the Superbonus 110% in Italy
by Giovanni De Gasperis, Sante Dino Facchini and Ivan Letteri
Appl. Sci. 2024, 14(22), 10622; https://doi.org/10.3390/app142210622 - 18 Nov 2024
Viewed by 106
Abstract
This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit [...] Read more.
This study aims to develop a Secured Fiscal Credits Model to address the challenges of managing Italy’s “Superbonus 110%” tax credit. Using a decentralised governance approach, our research objective is to provide a feasible system to track and control the entire tax credit process, from generation to redemption. The method integrates Artificial Intelligence and blockchain technology within a Decentralised Autonomous Organisation architecture, combined with a Multi-agent System to establish a tokenomics model. The system is structured to prevent accidental errors, such as double spending or overspending, and detect fraudulent behaviours, like false claims of completed work. Our main findings indicate that deploying two Decentralised Autonomous Organisations on the Algorand blockchain significantly enhances trust and security, supporting effective oversight of the Superbonus process and facilitating transparent value exchange among stakeholders. This decentralised governance model introduces substantial automation, reduces biases, and offers a viable solution to strengthen tax credit management. This work proposes an innovative, technology-driven framework that can be generalised to similar fiscal and governance contexts, enhancing transparency and control. Full article
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18 pages, 922 KiB  
Article
Do Environmental Tax and Energy Matter for Environmental Degradation in the UK? Evidence from Novel Fourier-Based Estimators
by Kwaku Addai, Souha Hanna Al Geitany, Seyed Alireza Athari, Panteha Farmanesh, Dervis Kirikkaleli and Chafic Saliba
Energies 2024, 17(22), 5732; https://doi.org/10.3390/en17225732 (registering DOI) - 15 Nov 2024
Viewed by 480
Abstract
Currently, the UK has ambitious plans to reach net zero by 2050, despite other countries such as Russia and India targeting 2060 and 2070, respectively. Assuming that the UK emissions unceasingly decline at a given rate annually towards achieving net zero by 2050, [...] Read more.
Currently, the UK has ambitious plans to reach net zero by 2050, despite other countries such as Russia and India targeting 2060 and 2070, respectively. Assuming that the UK emissions unceasingly decline at a given rate annually towards achieving net zero by 2050, its economy would need to ensure a reduction of 105 MtCO2 per year of its emissions from the current 2021 levels. Given that global greenhouse gas emissions have not peaked and continue to rise, the UK seeks to implement costly and aggressive emission reduction policies towards fulfilling commitments under the 2021 Glasgow Climate Pact. This paper investigates the effect of environmental taxes on environmental degradation in the UK between 2000Q1 and 2019Q4 using novel Fourier approaches. Using the novel Fourier ARDL estimator, the long-run equilibrium estimates indicate that gross domestic product and environmental tax cause a fall in carbon emissions. However, in trade and primary energy use, a unit change caused rising carbon emissions in the UK. Especially, the results indicate that environmental taxes have a negative effect on environmental degradation in the UK, and ecological tax policy could be considered as an effective channel to attain environmental sustainability. The outcome provides the following policy insights: (i) The government of the UK should support international environmental tax coordination mechanisms, especially on carbon pricing, to avoid relocation of carbon-intensive investments. (ii) The UK government must note that imposing more taxes to encourage emissions reductions could bring complexity to the tax system and unnecessarily bring costly ways to deal with climate change. Higher domestic electricity prices could disproportionately hit low-income households and create distributional cost concerns, which require benefit payouts or compensation schemes. (iii) Switching to electric vehicles simultaneously requires investments in charging infrastructure and battery technologies. To avoid this chicken-and-egg problem, the government of the UK could play a coordinating role, including deploying targeted subsidies, regulations, direct government involvement, or setting higher carbon prices in special cases. Full article
(This article belongs to the Special Issue Energy Economics, Finance and Policy Towards Sustainable Energy)
27 pages, 1901 KiB  
Article
Multiobjective Route Optimization for Multimodal Cold Chain Networks Considering Carbon Emissions and Food Waste
by Yong Peng, Yali Zhang, Dennis Z. Yu and Yijuan Luo
Mathematics 2024, 12(22), 3559; https://doi.org/10.3390/math12223559 - 14 Nov 2024
Viewed by 385
Abstract
The cold chain logistics industry faces significant challenges in terms of transportation costs and carbon emissions. It is imperative to plan multimodal transportation routes efficiently to address these issues, minimize food waste, and reduce carbon emissions. This paper focuses on four key optimization [...] Read more.
The cold chain logistics industry faces significant challenges in terms of transportation costs and carbon emissions. It is imperative to plan multimodal transportation routes efficiently to address these issues, minimize food waste, and reduce carbon emissions. This paper focuses on four key optimization objectives for multimodal cold chain transport: minimizing total transportation time, costs, carbon emissions, and food waste. To tackle these objectives, we propose a high-dimensional multiobjective route optimization model for multimodal cold chain networks. Our approach involves the development of a multiobjective evolutionary algorithm, utilizing Monte Carlo simulation and a one-by-one selection strategy. We evaluate the proposed algorithm’s performance by analyzing various convergence and distribution indicators. The average values for the minimum total transportation time, transportation cost, carbon emission cost, and cargo loss rate derived from the proposed algorithm ultimately converge to 6721.7, 5184.4, 301.5, and 0.21, respectively, demonstrating the effectiveness of the algorithmic solution. Additionally, we benchmark our algorithm against the existing literature to showcase its efficiency in solving high-dimensional multi-objective route optimization problems. Furthermore, we investigate the impact of different parameters, such as carbon tax rates, temperature, and cargo activation energy, on carbon emissions, and food waste. Moreover, we conduct a real-world case study to apply our approach to solving a practical business problem related to multimodal cold chain transportation. The insights gained from this research offer valuable decision-making support for multimodal carriers in developing low-carbon and environmentally friendly transportation strategies to efficiently transport perishable goods. Full article
(This article belongs to the Special Issue Mathematical Programming, Optimization and Operations Research)
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21 pages, 2608 KiB  
Article
An Interval Fuzzy Programming Approach to Solve a Green Intermodal Routing Problem for Timber Transportation Under Uncertain Information
by Yan Sun, Chen Zhang and Guohua Sun
Forests 2024, 15(11), 2003; https://doi.org/10.3390/f15112003 - 13 Nov 2024
Viewed by 282
Abstract
This study investigates an intermodal routing problem for transporting wood from a storage yard of the timber harvest area to a timber mill, in which the transfer nodes in the intermodal transportation network have multiple service time windows. To improve the environmental sustainability [...] Read more.
This study investigates an intermodal routing problem for transporting wood from a storage yard of the timber harvest area to a timber mill, in which the transfer nodes in the intermodal transportation network have multiple service time windows. To improve the environmental sustainability of timber transportation, a carbon tax policy is employed in the routing to reduce the carbon emissions. Uncertain information on the capacities and carbon emission factors of the transportation activities in the intermodal transportation network is modeled using interval fuzzy numbers to enhance the feasibility of the routing optimization in the actual timber transportation. Based on the above consideration, an interval fuzzy nonlinear optimization model is established to handle the specific routing problem. Model defuzzification and linearization are then conducted to obtain an equivalent formulation that is crisp and linear to make the global optimum solution attainable. A numerical experiment is conducted to verify the feasibility of the proposed model, and it reveals the influence of the optimization level and service time windows on the routing optimization, and it confirms that intermodal transportation is suitable for timber transportation. This experiment also analyzes the feasibility of a carbon tax policy in reducing the carbon emissions of timber transportation, and it finds that the performance of this policy is determined by the optimization level given by the timber mill and is not always feasible in all cases. For the case where a carbon tax policy is infeasible, this study proposes a bi-objective optimization that can use Pareto solutions to balance the economic and environmental objectives as an alternative. The bi-objective optimization further shows the relationship between lowering the transportation costs, reducing the carbon emissions, and enhancing the reliability on capacity and budget by improving the optimization level. The conclusions provide managerial insights that can help the timber mill and intermodal transportation operator organize cost-efficient, low-carbon, and reliable intermodal transportation for timber distribution, and support sustainable forest logistics. Full article
(This article belongs to the Special Issue Optimization of Forestry and Forest Supply Chain)
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13 pages, 282 KiB  
Article
Consumption of Sugar-Sweetened Beverages by Polish Young Adults: A Preliminary Study on the Importance of Sugar Tax Familiarity and Health Effects
by Marta Sajdakowska, Marzena Jeżewska-Zychowicz, Jerzy Gębski and Artur Kiełb
Foods 2024, 13(22), 3616; https://doi.org/10.3390/foods13223616 - 13 Nov 2024
Viewed by 349
Abstract
Consumption of sugar-sweetened beverages (SSBs) contributes to the risk of developing overweight and obesity in children and adults. Thus, reducing free sugar is a globally recognized public health priority. The implementation of a sugar tax is one way of achieving this goal. This [...] Read more.
Consumption of sugar-sweetened beverages (SSBs) contributes to the risk of developing overweight and obesity in children and adults. Thus, reducing free sugar is a globally recognized public health priority. The implementation of a sugar tax is one way of achieving this goal. This study aimed to investigate the relationship between familiarity with the sugar tax and its importance in reducing obesity, the perceived health consequences of SSBs, situations and reasons for consumption, and the frequency of SSB consumption. A cross-sectional study was conducted in May 2022 among 216 Polish adults (age 18–45). Hierarchical cluster analysis was used to identify three homogeneous clusters with regard to the perceived health consequences of consuming SSBs. A logistic regression model was used to verify the relationship between the frequency of SSB consumption (dependent variable) and other variables. Respondents with higher familiarity with the sugar tax (OR: 0.594; 95% CI: 0.42–0.85) and those in the “Unaware of disease” (OR: 0.437; 95% CI: 0.18–0.94) and “Disease-conscious” (OR: 0.484; 95% CI: 0.24–0.97) clusters were less likely to consume SSBs at least once per week than those in the “Moderately disease-conscious” cluster. Both the place of SSB consumption (i.e., restaurant—OR: 1.847; 95% CI: 1.14–3.64, work or university—OR: 3.217; 95% CI: 1.51–6.88, family home—OR: 2.877; 95% CI: 1.50–5.53) as well as a preference for their taste (OR: 4.54; 95% CI: 1.66–12.45) increased the chance of consuming SSBs at least once a week. In conclusion, it is necessary to continue educating the public about the health consequences of SSB consumption. The use of legislative measures (i.e., sugar tax) also contributes to reducing SSB consumption and can thus counteract the increasing obesity rate. Full article
21 pages, 567 KiB  
Review
Review of Economic, Technical and Environmental Aspects of Electric Vehicles
by Marcin Koniak, Piotr Jaskowski and Krzysztof Tomczuk
Sustainability 2024, 16(22), 9849; https://doi.org/10.3390/su16229849 - 12 Nov 2024
Viewed by 683
Abstract
Electric vehicles (EVs) have seen significant advancements and mainstream adoption, prompting in-depth analysis of their economic, technical, and environmental impacts. Economically, while EVs offer lower operational costs than internal combustion engine vehicles, challenges remain, particularly for urban users reliant on public charging stations [...] Read more.
Electric vehicles (EVs) have seen significant advancements and mainstream adoption, prompting in-depth analysis of their economic, technical, and environmental impacts. Economically, while EVs offer lower operational costs than internal combustion engine vehicles, challenges remain, particularly for urban users reliant on public charging stations and the potential implementation of new road taxes to offset declining fuel tax revenues. Technically, electric motors in EVs have fewer moving parts, but battery management and cybersecurity complexities pose new risks. Transitioning from Nickel-Manganese-Cobalt (NMC) to Lithium-Iron-Phosphate (LFP) batteries reflects efforts to enhance thermal stability and mitigate fire hazards. Environmentally, lithium extraction for batteries has profound ecological impacts, including for water consumption and pollution. Battery production and the carbon footprint of the entire lifecycle remain pressing concerns, with battery recycling and second-life applications as crucial mitigation strategies. Smart integration of EVs with the energy infrastructure introduces challenges like grid stability and opportunities, such as smart, intelligent, innovative charging solutions and vehicle-to-grid (V2G) technology. Future research should develop economic models to forecast long-term impacts, advance battery technology, enhance cybersecurity, and conduct comprehensive environmental assessments to optimise the benefits of electromobility, addressing the multidimensional challenges and opportunities presented by EVs. Full article
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21 pages, 3331 KiB  
Article
Characterization of HTLV-1 Infectious Molecular Clone Isolated from Patient with HAM/TSP and Immortalization of Human Primary T-Cell Lines
by Marcia Bellon, Pooja Jain and Christophe Nicot
Viruses 2024, 16(11), 1755; https://doi.org/10.3390/v16111755 - 9 Nov 2024
Viewed by 425
Abstract
Human T-cell leukemia virus (HTLV-1) is the etiological agent of lymphoproliferative diseases such as adult T-cell leukemia and T-cell lymphoma (ATL) and a neurodegenerative disease known as HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). While several molecular clones of HTLV-1 have been published, all were [...] Read more.
Human T-cell leukemia virus (HTLV-1) is the etiological agent of lymphoproliferative diseases such as adult T-cell leukemia and T-cell lymphoma (ATL) and a neurodegenerative disease known as HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). While several molecular clones of HTLV-1 have been published, all were isolated from samples derived from patients with adult T-cell leukemia. Here, we report the characterization of an HTLV-1 infectious molecular clone isolated from a sample of a patient with HAM/TSP disease. Genetic comparative analyses of the HAM/TSP molecular clone (pBST) revealed unique genetic alterations and specific viral mRNA expression patterns. Interestingly, our clone also harbors characteristics previously published to favor the development of HAM/TSP disease. The molecular clone is capable of infection and immortalization of human primary T cells in vitro. Our studies further demonstrate that the HTLV-1 virus produced from primary T cells transfected with pBST or ACH molecular clones cannot sustain long-term expansion, and cells cease to proliferate after 3–4 months in culture. In contrast, long-term proliferation and immortalization were achieved if the virus was transmitted from dendritic cells to primary T cells, and secondary infection of 729B cells in vitro was demonstrated. In both primary T cells and 729B cells, pBST and ACH were latent, and only hbz viral RNA was detected. This study suggests that HTLV-1 transmission from DC to T cells favors the immortalization of latently infected cells. Full article
(This article belongs to the Special Issue Chronic Infection by Oncogenic Viruses)
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14 pages, 2212 KiB  
Article
Enhanced HS Code Classification for Import and Export Goods via Multiscale Attention and ERNIE-BiLSTM
by Mengjie Liao, Lei Huang, Jian Zhang, Luona Song and Bo Li
Appl. Sci. 2024, 14(22), 10267; https://doi.org/10.3390/app142210267 - 8 Nov 2024
Viewed by 608
Abstract
Accurate classification of import and export goods’ Harmonized System (HS) codes is essential for ensuring tax security. Applying text classification technologies for HS code classification can significantly enhance the prevention and control of customs tax risks. However, the goods text is a semi-structured [...] Read more.
Accurate classification of import and export goods’ Harmonized System (HS) codes is essential for ensuring tax security. Applying text classification technologies for HS code classification can significantly enhance the prevention and control of customs tax risks. However, the goods text is a semi-structured one that involves multi-domain Chinese professional vocabulary, which poses challenges for current classification models. These models often suffer from inadequate text representation and imprecise feature extraction. To address these challenges, we propose a novel classification model ERNIE-BiLSTM-Channel attention–Spatial attention (EBLCS). This model integrates ERNIE (Enhanced Representation through Knowledge Integration) with a Bidirectional Long Short-Term Memory Network (BiLSTM) and employs multi-scale attention mechanisms. The ERNIE-BiLSTM model provides a more comprehensive and accurate representation of the goods text, effectively capturing the global features of the text. By introducing channel attention and spatial attention mechanisms, greater weights are assigned to important words and word embedding dimensions, significantly enhancing the model’s ability to perceive key information. The experimental results on a customs dataset demonstrate that the EBLCS model consistently outperforms various baseline models across all evaluation metrics, effectively enhancing the performance of HS code classification. Full article
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10 pages, 1077 KiB  
Review
Structural and External Barriers to Pakistan’s Economic Growth: Pathways to Sustainable Development
by Naveed Ali, Olivier Karl Butzbach, Habib Ali Katohar and Hassan Imran Afridi
World 2024, 5(4), 1120-1129; https://doi.org/10.3390/world5040056 - 7 Nov 2024
Viewed by 1115
Abstract
Pakistan’s economic growth has been hindered by various internal and external factors since its independence in 1947. This study aims to identify the root causes of these issues and provide a comprehensive understanding of the country’s economic situation. Internally, inefficient bureaucracy, corruption, inadequate [...] Read more.
Pakistan’s economic growth has been hindered by various internal and external factors since its independence in 1947. This study aims to identify the root causes of these issues and provide a comprehensive understanding of the country’s economic situation. Internally, inefficient bureaucracy, corruption, inadequate support for small and medium enterprises (SMEs), labor market rigidity, tax evasion, and regional inequalities have impeded development. External factors such as political instability, terrorism, weak governance, foreign policy challenges, and insufficient infrastructure have discouraged investment and disrupted economic activities. Pakistan’s reliance on low-tech exports has also led to a loss of competitiveness in international trade. To revitalize the economy, the study suggests reforms in governance, bureaucracy, and infrastructure, with a focus on supporting SMEs, reducing corruption, and attracting investment. The adoption of circular economy (CE) practices, particularly through the use of recycled materials, is proposed as a viable pathway to enhance economic resilience and environmental sustainability. The study highlights the potential for integrating CE strategies, drawing from successful global practices, to address Pakistan’s economic and environmental challenges. However, the reliance on historical data and linear econometric models may not fully capture the evolving economic dynamics, necessitating further research incorporating real-time data and sector-specific approaches. Despite these limitations, the study provides actionable insights for policymakers, offering a framework for Pakistan and other developing economies to achieve sustainable growth. Full article
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30 pages, 1408 KiB  
Article
Quantifying the Emergence of Basic Research Capabilities in Cluster Enterprises: An Analytical Framework Based on Information Entropy
by Hongsi Zhang, Zhongbing He and Wenjiang Zheng
Systems 2024, 12(11), 473; https://doi.org/10.3390/systems12110473 - 6 Nov 2024
Viewed by 433
Abstract
This study looks at how basic research capabilities develop within enterprise clusters, focusing on the complex and adaptive nature of these systems. It builds a conceptual model using systems theory and applies information entropy to measure how much these capabilities have emerged. This [...] Read more.
This study looks at how basic research capabilities develop within enterprise clusters, focusing on the complex and adaptive nature of these systems. It builds a conceptual model using systems theory and applies information entropy to measure how much these capabilities have emerged. This study introduces an innovative application of information entropy to model and quantify the emergence of research capabilities within enterprise clusters, offering a novel framework for assessing research development. To dive deeper, China Pingmei Shenma Group (Henan, China) was used as a case study. A case study approach was used to gather empirical data. This case—focused on a state-owned enterprise cluster in China’s coal-based energy and chemical industries—highlights the key factors that influence research capability growth. These factors include support from external systems, how internal resources are used, and their renewal over time. From 2017 to 2022, the study tracked how the organization of research capabilities evolved over time by tracking changes in entropy, revealing the process of research development driven by both internal and external forces. The methodology involves measuring system entropy to evaluate the degree of orderliness and innovation performance, incorporating entropy generation and exchange metrics, which allows for a more precise understanding of system emergence and complexity. The interactions within the system, such as knowledge exchange, research collaboration, and external input from government subsidies or tax incentives, are modeled to track how they influence the system’s overall entropy. This study finds that the ability of an enterprise cluster to bring in external resources and reduce internal inefficiencies is critical for enhancing research capabilities. This model can help policymakers and enterprises in strategic decision-making, particularly in industries undergoing technological transformation. This framework also provides practical insights for improving research collaboration and innovation in enterprise clusters, especially in rapidly evolving industries like energy and chemicals. Full article
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21 pages, 1538 KiB  
Article
Informal Employment, the Tertiary Sector, and the Gross Domestic Product: A Structural Equations Model for the Mexican Economy
by David Robles Ortiz and Raymundo Alexei Ambriz Torres
Economies 2024, 12(11), 301; https://doi.org/10.3390/economies12110301 - 5 Nov 2024
Viewed by 680
Abstract
In Mexico, approximately 55% of the working population is employed informally, contributing 24.4% to the Gross Domestic Product (GDP) in 2022. This study analyzed the impact of wages, taxes, government spending, and unemployment on the informal economy of Mexico from 1980 to 2022, [...] Read more.
In Mexico, approximately 55% of the working population is employed informally, contributing 24.4% to the Gross Domestic Product (GDP) in 2022. This study analyzed the impact of wages, taxes, government spending, and unemployment on the informal economy of Mexico from 1980 to 2022, as well as its relationship with the tertiary sector’s contribution to the GDP. The methodology of the study was structural equation modeling. The findings of this study revealed that an increase in taxes, the unemployment rate, and the minimum wage in Mexico tends to be accompanied by a rise in informal employment. Finally, a unitary change in the latent variable informality affected the growth of the tertiary sector’s contribution to the GDP by 0.37 units. Full article
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14 pages, 821 KiB  
Article
The Tax Incidence and Tax Pass-Through of Smokeless Tobacco in the US
by Yanyun He, Qian Yang and Ce Shang
Int. J. Environ. Res. Public Health 2024, 21(11), 1465; https://doi.org/10.3390/ijerph21111465 - 2 Nov 2024
Viewed by 410
Abstract
Background: States adopt different tax bases for smokeless tobacco (SLT), making tax incidence on SLT not directly comparable across states. In addition, how taxes are passed through to SLT prices among states that impose specific taxes, and whether the pass-through rates for SLT [...] Read more.
Background: States adopt different tax bases for smokeless tobacco (SLT), making tax incidence on SLT not directly comparable across states. In addition, how taxes are passed through to SLT prices among states that impose specific taxes, and whether the pass-through rates for SLT are affected by the uptake and evolution of e-cigarettes, is unknown. Objective: This study will calculate the tax incidence on SLT and investigate how SLT taxes are passed to prices at the 25th, 50th, and 75th percentile levels, as well as whether these pass-through rates vary by e-cigarette uptake and evolution. Methods: We regressed SLT prices on specific taxes using ordinary least square regressions while controlling for state-, year-, and quarter-fixed effects. We then tested the difference in tax pass-through rates by different periods. Findings: The average tax incidence on chewing tobacco, moist snuff, dry snuff, and snus was 22%, 22%, 23%, and 20%, respectively. For moist snuff, taxes were fully passed to prices at the 25th and 50th percentiles (rate = 1.01, p < 0.001) and overly passed to prices at the 75th percentile (rate = 1.25, p < 0.001). The e-cigarette uptake and evolution significantly raised taxes by 13 cents and 14 cents per ounce, respectively, for moist snuff at the 75th percentile prices (p < 0.05). Conclusions: If harm is considered a criterion for taxing tobacco products, the tax incidence on SLT could be further increased. Considering that lower-priced SLT have lower tax pass-through rates, price promotion restrictions and minimum pricing laws may be needed to increase the cost of lower-priced products. Additionally, we observed that tobacco companies tended to increase tax pass-through for premium SLT products as e-cigarettes gained popularity, which may indicate a strategic response to shifting consumer preferences. Full article
(This article belongs to the Section Behavioral and Mental Health)
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16 pages, 891 KiB  
Article
Low-Carbon Water–Rail–Road Multimodal Routing Problem with Hard Time Windows for Time-Sensitive Goods Under Uncertainty: A Chance-Constrained Programming Approach
by Yan Sun, Yan Ge, Min Li and Chen Zhang
Systems 2024, 12(11), 468; https://doi.org/10.3390/systems12110468 - 1 Nov 2024
Viewed by 637
Abstract
In this study, a low-carbon freight routing problem for time-sensitive goods is investigated in the context of water–rail–road multimodal transportation. To enhance the on-time transportation of time-sensitive goods, hard time windows are employed to regulate both pickup and delivery services at the start [...] Read more.
In this study, a low-carbon freight routing problem for time-sensitive goods is investigated in the context of water–rail–road multimodal transportation. To enhance the on-time transportation of time-sensitive goods, hard time windows are employed to regulate both pickup and delivery services at the start and end of their transportation. The uncertainty of both the demand for time-sensitive goods and the capacity of the transportation network are modeled using L-R triangular fuzzy numbers in the routing process to make the advanced routing more feasible in the actual transportation. Based on the carbon tax policy, a fuzzy linear optimization model is established to address the proposed problem, and an equivalent chance-constrained programming formulation is then obtained to make the solution to the problem attainable. A numerical experiment is carried out to verify the feasibility of incorporating the carbon tax policy, uncertainty, and water–rail–road multimodal transportation to optimize the low-carbon freight routing problem for time-sensitive goods. Furthermore, a multi-objective optimization is used to reveal that lowering the transportation costs, reducing the carbon emissions, and avoiding the risk are in conflict with each in the routing. We also analyze the sensitivity of the optimization results concerning the confidence level of the chance constraints and the uncertainty degree of the uncertain demand and capacity. Based on the numerical experiment, we draw several conclusions to help the shipper, receiver, and multimodal transportation operator to organize efficient water–rail–road multimodal transportation for time-sensitive goods. Full article
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13 pages, 2838 KiB  
Article
Whole Blood Transcriptome Analysis in Dairy Ewes Fed a Dietary Grape Pomace Supplementation
by Andrea Ianni, Francesca Bennato, Camillo Martino, Maria Antonietta Saletti, Francesco Pomilio and Giuseppe Martino
Vet. Sci. 2024, 11(11), 536; https://doi.org/10.3390/vetsci11110536 - 1 Nov 2024
Viewed by 588
Abstract
The present study aims to evaluate the effect of a dietary supplementation with 10% grape pomace (GP) on the whole blood transcriptome of lactating ewes. By applying a log2FC higher than 0.5 or lower than −0.5 and a false discovery rate [...] Read more.
The present study aims to evaluate the effect of a dietary supplementation with 10% grape pomace (GP) on the whole blood transcriptome of lactating ewes. By applying a log2FC higher than 0.5 or lower than −0.5 and a false discovery rate (FDR) <0.05, the down-regulation of genes coding for plexin C1, ethanolamine kinase 1, tax1-binding protein 1, transmembrane 9 superfamily member 2, and Beclin-1 was observed in animals that received the dietary supplementation. This aspect was also accompanied by a reduction in the blood activity of matrix metalloproteinase 9 (MMP-9; p < 0.05), a gelatinase commonly involved in both acute and chronic pathological events. The ELISA test on other factors involved in inflammatory processes, interleukin 1 (IL-1) and tumor necrosis factor α (TNF-α), as well as in the antioxidant response, glutathione peroxidase (GPx), and catalase (CAT), did not reveal any significant changes (p > 0.05). Overall, the introduction of GP in the diet of ewes gave indications of greater efficacy in preserving animal welfare, with interesting cues regarding the valorization of a by-product with a high biological value. Full article
(This article belongs to the Special Issue Effects of Nutrition on Ruminants Production Performance and Health)
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