Part,  Chapter, Paragraph

 1  III,    10.  2.  1|           FCTC include:~· price and tax measures;~· protection from
 2  III,    10.  2.  1|             s population;~· Tobacco tax revenues are more than 4000
 3  III,    10.  2.  1|            substantial governmental tax receipt. Europe can be considered
 4  III,    10.  2.  1|    predicted that the revenues from tax on alcohol depend on the
 5  III,    10.  2.  1|  unsurprisingly the average alcohol tax rates, which relate very
 6  III,    10.  2.  1|             consumption and alcohol tax revenue~ ~Managing the sale
 7   IV,    11.  1.  3|            Netherlands;~3) devolved tax funded systems e.g. Sweden
 8   IV,    11.  1.  3|           and Spain;~4) centralized tax funded systems e.g. UK and
 9   IV,    11.  6.  2|         there was a shift away from tax financing to employment
10   IV,    11.  6.  2|             shifting from earmarked tax to general tax, and Demark
11   IV,    11.  6.  2|            earmarked tax to general tax, and Demark from local to
12   IV,    11.  6.  2|             taxes, a form of direct tax, are progressive if tax
13   IV,    11.  6.  2|             tax, are progressive if tax rates are higher for those
14   IV,    11.  6.  2|           income spectrum (a ‘flattax). While on the whole direct
15   IV,    11.  6.  2|             situations where income tax rates vary geographically,
16   IV,    11.  6.  2|       income are exempt from income tax (e.g. savings), or some
17   IV,    11.  6.  2|             inequities can arise if tax rates vary across regions,
18   IV,    11.  6.  2|             regions, or if the same tax rate yields differing revenue
19   IV,    11.  6.  2|      spending or transfer programs, tax or debt reduction.~ ~Additionally,
20   IV,    11.  6.  2|        increase reliance on central tax. For example France and
21   IV,    11.  6.  2| non-earnings-related income through tax allocations (see section
22   IV,    11.  6.  2|       Mossialos 2008). However, the tax component of public expenditure
23   IV,    11.  6.  2|           form of earmarked payroll tax that is often shared between
24   IV,    11.  6.  2|           to the central government tax agency in 1998, 1999 and
25   IV,    11.  6.  2|        insurance contributions to a tax on total income rather than
26   IV,    11.  6.  2|            should draw from a wider tax base than solely gross salary.
27   IV,    11.  6.  2|        solely gross salary. In 2006 tax transfers to insurance funds
28   IV,    11.  6.  2|            Bulgaria, and Slovenia - tax incentives to purchase PHI
29   IV,    11.  6.  2|            et al 2008).~ ~There are tax incentives to purchase PHI
30   IV,    11.  6.  2|              usually in the form of tax relief on the cost of premiums (
31   IV,    11.  6.  2|         efforts to reduce or remove tax incentives in some countries
32   IV,    11.  6.  2|        demand for PHI. There are no tax incentives for individuals
33   IV,    11.  6.  2|             1997), and there are no tax benefits for employers purchasing
34   IV,    11.  6.  2|       subsidised by the state using tax credits or tax relief. On
35   IV,    11.  6.  2|          state using tax credits or tax relief. On the other hand,
36   IV,    11.  6.  2|          relief. On the other hand, tax disincentives for PHI can
37   IV,    11.  6.  2|        subject to Insurance Premium Tax (Foubister et al 2006).
38   IV,    11.  6.  2|          distributional impact of a tax subsidy on PHI contributions
39   IV,    11.  6.  2|     disproportionately more; as the tax bracket increases, the financial
40   IV,    11.  6.  3|             1997). In examining the tax system as a whole, in 1998-
41   IV,    11.  6.  3|          whole, in 1998-1999 the UK tax system was found to be slightly
42   IV,    11.  6.  3|            The share of value added tax as a proportion of total
43   IV,    11.  6.  3|      personal and corporate) income tax (OECD 2007, as cited in
44   IV,    11.  6.  3|        number and rates of marginal tax bands, where fewer tax bands
45   IV,    11.  6.  3|     marginal tax bands, where fewer tax bands and low marginal tax
46   IV,    11.  6.  3|          tax bands and low marginal tax rates will create a regressive
47   IV,    11.  6.  3|           regressive system. Income tax in France, Germany, the
48   IV,    11.  6.  3|          role of national and local tax collection. National taxation
49   IV,    11.  6.  3|            redistributive effect of tax and benefit systems, there
50   IV,    11.  6.  4|       premiums)~Ministry of Health (tax revenue), Municipalities (
51   IV,    11.  6.  4|           revenue), Municipalities (tax revenue)~28 Regional Health
52   IV,    11.  6.  4|           single parents (and local tax base)~England~HM Revenue
53   IV,    11.  6.  4|  archipelago, remoteness (and local tax base)~France~Union de Recouvrement
54   IV,    11.  6.  4|        adjustment)~Norway~Norwegian Tax Administration in Ministry
55   IV,    11.  6.  4|     Directorate of Taxes, 19 county tax offices, 18 tax collectors’
56   IV,    11.  6.  4|           19 county tax offices, 18 tax collectors’ offices, 431
57   IV,    11.  6.  4|           offices, 431 municipality tax offices.~Ministry of Finance
58   IV,    11.  6.  4|           marital status (and local tax base) (50% of funding based
59   IV,    11.  6.  4|            the shift from a general tax funded system towards social
60   IV,    11.  6.  5|      Comparative Analysis of Taxes, Tax Expenditure Transfers and
61   IV,    12.  2    |             FCTC include:~price and tax measures;~protection from
62   IV,    12.  2    |             world’s people;~Tobacco tax revenues are more than 4000
63   IV,    12.  2    |            substantial governmental tax receipt and Europe can be
64   IV,    12.  2    |    predicted that the revenues from tax on alcohol depends on the
65   IV,    12.  2    |  unsurprisingly the average alcohol tax rates, which relate very