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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third-party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms. Announcing additional monitoring has less impact on transactions that are subject to a paper trail, indicating the paper trail's preventive deterrence effect. This leads to strong enforcement spillovers up the VAT chain. These findings confirm that when taking evasion into account, significant differences emerge between otherwise equivalent forms of taxation.
Journal Article
Green Taxes in a Post-Paris World: Are Millions of Nays Inevitable?
Turning the Paris Agreement’s greenhouse gas emissions pledges into domestic policies is the next challenge for governments. We address the question of the acceptability of cost-effective climate policy in a real-voting setting. First, we analyze voting behavior in a large ballot on energy taxes, rejected in Switzerland in 2015 by more than 2 million people. Energy taxes were aimed at completely replacing the current value-added tax. We examine the determinants of voting and find that distributional and competitiveness concerns reduced the acceptability of energy taxes, along with the perception of ineffectiveness. Most people would have preferred tax revenues to be allocated for environmental purposes. Second, at the same time of the ballot, we tested the acceptability of alternative designs of a carbon tax with a choice experiment survey on a representative sample of the Swiss population. Survey respondents are informed about environmental, distributional and competitiveness effects of each carbon tax design. These impacts are estimated with a computable general equilibrium model. This original setting generates a series of novel results. Providing information on the expected environmental effectiveness of carbon taxes reduces the demand for environmental earmarking. Making distributional effects salient generates an important demand for progressive designs, e.g. social cushioning or recycling via lump-sum transfers. The case of lump-sum recycling is particularly striking: it is sufficient to show its desirable distributional properties to make it one of the most preferred designs, which corresponds to a completely novel result in the literature. We show that providing detailed information on the functioning of environmental taxes may contribute to close both the gap between acceptability ex ante and ex post and the gap between economists’ prescriptions and the preferences of the general public.
Journal Article
Lignocellulosic Biomass Valorization for Bioethanol Production: a Circular Bioeconomy Approach
Lignocellulosic biomass generated from different sectors (agriculture, forestry, industrial) act as biorefinery precursor for production of second-generation (2G) bioethanol and other biochemicals. The integration of various conversion techniques on a single platform under biorefinery approach for production of biofuel and industrially important chemicals from LCB is gaining interest worldwide. The waste generated on utilization of bio-resources is almost negligible or zero in a biorefinery along with reduced greenhouse gas emissions, which supports the circular bioeconomy concept. The economic viability of a lignocellulosic biorefinery depends upon the efficient utilization of three major components of LCB—cellulose, hemicellulose and lignin. The heterogeneous structure and recalcitrant nature of LCB is main obstacle in its valorization into bioethanol and other value-added products. The success of bioconversion process depends upon methods used during pre-treatment, hydrolysis and fermentation processes. The cost involved in each step of the bioconversion process affects the viability of cellulosic ethanol. The lignocellulose biorefinery has ample scope, but much-focused research is required to fully utilize major parts of lignocellulosic biomass with zero wastage. The present review entails lignocellulosic biomass valorization for ethanol production, along with different steps involved in its production. Various value-added products produced from LCB components were also discussed. Recent technological advances and significant challenges in bioethanol production are also highlighted in addition to future perspectives.
Journal Article
Dynamics among economic growth, urbanization, and environmental sustainability in IEA countries: the role of industry value-added
As an indicator of environmental degradation, the ecological footprint has seen a terrific focus in the literature. We explore the dynamics among economic growth, urbanization, and environmental sustainability in the presence of population growth and industry value-added in the thirty International Energy Agency (IEA) member countries. We apply advanced econometric modeling for empirical analysis over the period 1992 to 2016. This study’s short-run results suggest that capital formation and biocapacity increase ecological footprint in the short run. The findings of long-run estimates demonstrate that industrial value-added and capital formation improve environmental sustainability. However, economic growth, urbanization, biocapacity, and population growth deteriorate environmental sustainability in the long run. Policymakers in the IEA countries are encouraged to establish policies that promote a sustained lifestyle, ecological awareness, clean technological innovations, efficient production and consumption measures, and enlarge cities to limit the adverse effects of urbanization on environmental sustainability. Finally, study limitations and future research directions are discussed.
Journal Article
Values cockpits : measuring and steering corporate cultures
This book answers the question of how soft factors such as corporate cultures and individual and corporate values can be transparently steered. With its C4 management tool and reflecting the seven driving forces of corporate culture, the Values Cockpit is a powerful solution designed to steer all dimensions and processes of a company, pursuing a lean approach. The book links strategic approaches on how to steer a company towards excellence with insights into the driving forces of human thoughts and actions. It subsequently introduces the Values Cockpit, which allows individual corporate cultures to be developed and controlled on the basis of a rational approach. It has since become commonplace that, for the best companies in the world, it is their great corporate culture that sustains their excellence and economic success. In order to establish such a corporate culture, all corporate values must be thoroughly controlled, steered and measured. This book serves as an essential guide, helping companies to reach these goals and ensure their sustainable economic success.
Book
Valorization of Tomato Waste as a Source of Carotenoids
Fast-accumulating scientific evidence from many studies has revealed that fruits and vegetables are the main source of bioactive compounds; in most cases, wastes and byproducts generated by the food processing industry present similar or a higher content of antioxidant compounds. In recent years, the ever-growing amount of agricultural and food wastes has raised serious concerns from an environmental point of view. Therefore, there is an increasing interest in finding new ways for their processing toward safely upgrading these wastes for recovering high-value-added products with a sustainable approach. Among food waste, the abundance of bioactive compounds in byproducts derived from tomato suggests possibility of utilizing them as a low-cost source of antioxidants as functional ingredients. This contribution gives an overview of latest studies on the extraction methods of carotenoids from tomato waste, along with an evaluation of their antioxidant activity, as well as their industrial applications.
Journal Article