Part, Chapter, Paragraph
1 I, 2. 7 | outside the city, where taxes and square meter prices
2 III, 10. 1. 1| including costs of tobacco, taxes on tobacco products (e.g.
3 III, 10. 2. 1| losses, foregone income taxes and contributions to social
4 III, 10. 2. 1| times more money in tobacco taxes each year than they spend
5 III, 10. 2. 1| efforts. It finds that tobacco taxes, the single most effective
6 III, 10. 2. 1| and sponsorship~· Raise taxes on tobacco~ ~The report
7 III, 10. 2. 1| times more money in tobacco taxes than they spend on tobacco
8 III, 10. 2. 1| Regular increases in tobacco taxes should be the policy at
9 III, 10. 2. 1| trans-border sales due to low taxes on alcohol).~ ~Despite the
10 III, 10. 2. 1| price, with higher alcohol taxes or prices leading to reductions
11 III, 10. 2. 1| revenue from alcohol-specific taxes (as a % of government revenue
12 III, 10. 2. 1| importance of alcohol-specific taxes are unsurprisingly the average
13 III, 10. 2. 1| the income from alcohol taxes.~ ~Figure 10.2.1.2.6. Alcohol
14 IV, 11. 1. 6| the collection of general taxes has likely increased the
15 IV, 11. 6. 2| include central or local taxes and social insurance contributions,
16 IV, 11. 6. 2| contributions (usually payroll taxes) - although out-of-pocket
17 IV, 11. 6. 2| or hypothecated). Direct taxes are taxes levied on individuals,
18 IV, 11. 6. 2| hypothecated). Direct taxes are taxes levied on individuals, households
19 IV, 11. 6. 2| households or firms. Direct taxes have the potential to redistribute
20 IV, 11. 6. 2| Moreover, personal income taxes, a form of direct tax, are
21 IV, 11. 6. 2| In contrast, indirect taxes, which are taxes on transactions
22 IV, 11. 6. 2| indirect taxes, which are taxes on transactions and commodities,
23 IV, 11. 6. 2| relative importance of indirect taxes in the financing system
24 IV, 11. 6. 2| income redistribution.~ ~Taxes may be collected locally,
25 IV, 11. 6. 2| In addition, collecting taxes at national levels benefits
26 IV, 11. 6. 2| the other hand, earmarked taxes may reduce public resistance
27 IV, 11. 6. 2| equity of access, because taxes can be used to reduce cost
28 IV, 11. 6. 2| if the shift is to ‘flat’ taxes and indirect (consumption)
29 IV, 11. 6. 2| and indirect (consumption) taxes as opposed to the more progressive
30 IV, 11. 6. 2| more progressive direct taxes the equity gains will be
31 IV, 11. 6. 2| argued that the payroll taxes should draw from a wider
32 IV, 11. 6. 3| progressiveness. Direct taxes are progressive in all countries,
33 IV, 11. 6. 3| countries, while indirect taxes were regressive in all countries
34 IV, 11. 6. 3| from higher value-added taxes on luxury goods). Moreover,
35 IV, 11. 6. 3| States of the time, direct taxes are progressively distributed
36 IV, 11. 6. 3| distributed while indirect taxes are regressive according
37 IV, 11. 6. 3| Kakwani indices: indirect taxes constitute a larger proportion
38 IV, 11. 6. 3| regressive effect of indirect taxes can be seen in the UK. Lower
39 IV, 11. 6. 3| their income on indirect taxes (32%) than higher income
40 IV, 11. 6. 3| regressive due to indirect taxes, with the lowest income
41 IV, 11. 6. 3| paying 40% of income in taxes, while the highest income
42 IV, 11. 6. 3| paid 36% of their income on taxes (Commission on Taxation
43 IV, 11. 6. 3| average rate of local income taxes led to a decline in progressiveness
44 IV, 11. 6. 3| out-of-pocket expenditure, payroll taxes with a ceiling and direct
45 IV, 11. 6. 3| ceiling and direct consumption taxes.~ ~The WHO World Health
46 IV, 11. 6. 4| the same body, like when taxes are collected and also pooled
47 IV, 11. 6. 4| national level are those where taxes are collected locally or
48 IV, 11. 6. 4| Revenue Agency (central taxes)~National Health Insurance
49 IV, 11. 6. 4| comprises the Directorate of Taxes, 19 county tax offices,
50 IV, 11. 6. 4| and Ministry of Health (taxes)~National Insurance Fund
51 IV, 11. 6. 5| Comparative Analysis of Taxes, Tax Expenditure Transfers
52 IV, 12. 2 | times more money in tobacco taxes each year than they spend
53 IV, 12. 2 | efforts. It finds that tobacco taxes, the single most effective
54 IV, 12. 2 | promotion and sponsorship~Raise taxes on tobacco.~The report also
55 IV, 12. 2 | times more money in tobacco taxes than they spend on tobacco
56 IV, 12. 2 | price, with higher alcohol taxes or prices leading to reductions
57 IV, 12. 2 | revenue from alcohol-specific taxes (as a % of government revenue
58 IV, 12. 2 | importance of alcohol-specific taxes are unsurprisingly the average
59 IV, 12. 2 | the income from alcohol taxes.~ ~Managing the sale of
60 IV, 12. 10 | addressed.~Increases in tobacco taxes (5 steps between 2002 and
61 IV, 12. 10 | for novice driver act), taxes on alcopops are increased
62 IV, 12. 10 | in 2004 (Act on alcopop taxes). In general, blood alcohol
63 IV, 12. 10 | services, and they collect taxes, as well as receive state
64 IV, 12. 10 | policy~Agriculture policy~Taxes, customs and enforcement
65 IV, 12. 10 | service policy~Justice policy~Taxes, customs and enforcement
66 IV, 12. 10 | Food policy~Consumer policy~Taxes policy~Child policy~ ~Breastfeeding
67 IV, 12. 10 | Food policy~Consumer policy~Taxes policy~Child policy~ ~ ~
