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 ‘flat’ tax). 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
