Thesis (M.P.A.)--University of Hong Kong, 1994. / Includes bibliographical references.

Thesis (M.P.A.)--University of Hong Kong, 1994. / Includes bibliographical references. Also available in print.

The Medical Device Excise Tax (MDET) was developed as a funding source to help cover the cost of expanded health care coverage through the Affordable Care Act (ACA). The excise tax is a 2.3% tax on sales of certain medical devices and is paid by the manufacturer of the device (Bolka, 2014). This thesis reflects on the theoretical and conceptual framework that the analysis is based on, including concepts such as success/failure, policy actors, and efficiency/equity. It underlines the importance of framing the argument in the policy making process by analyzing the four main arguments that are developed by the medical device industry including: innovation, jobs, patient care, and loss of global leadership. It also looks at the arguments that were translated into the actions, which were followed by the medical device industry: campaign contributions, lobbying, and interest groups. In conclusion, the importance of unofficial actors, their framing of the issues, and how that framing develops into action are recognized and understood. / Master of Arts

Thesis (Ph. D.)--West Virginia University, 2005. / Title from document title page. Document formatted into pages; contains v, 113 p. Includes abstract. Includes bibliographical references (p. 106-113).

No description available.

No description available.

Three main areas are addressed: smuggling as a commercial activity; as a form of social crime; and as a problem of policing. The claim that the violence of the Sussex smugglers in the 1740s was atypical is scrutinised, adopting a comparative approach between regions and over time, and it is argued that force was a rational response adopted by many smugglers when their interests were threatened. The contrabanders extended their penetration of legal markets and distribution networks in the second half of the eighteenth century, but this was accompanied by increasing levels of violence. Studying the confrontations between the smugglers and the preventive forces raises the question of how violent a society England was. The discussion is moved away from the homicide statistics to armed defence and calculated intimidation. The use of violence as a business stratagem raises questions concerning the smugglers' status as 'social criminals.' Illicit importation enjoyed high levels of popular support, but whether contemporaries saw the pursuit of the contraband trade as legitimising murder and mayhem, remains debatable. The adversarial model, in which smugglers are pitted against the forces of the revenue, and represented as the defenders of the local economies against commercial monopolists, is an incomplete picture. Smugglers and revenue officers had to establish a modus vivandi, Collectors and Comptrollers were often leaders in their local communities and active in local politics, and some smugglers were themselves men of standing and influence. The intention is to focus on continuity; in terms of attitudes, methods, and the problems presented to the authorities. The involvement of the continental East India companies indicates that the smuggling trade in the first half of the eighteenth century should be seen as more than a number of locally based, small-scale enterprises The problem for government was that smuggling was more of a business than a form of social protest. Members of the political nation were conscious of the need to compromise for the sake of stability, and the use of the state's coercive machinery against smuggling, the army, navy and the law, is perhaps better seen as an exercise in containment rather than an attempt at repression.

Thesis (Ph. D.)--Oregon State University, 2008. / Printout. Includes bibliographical references (leaves 95-101). Also available on the World Wide Web.

published_or_final_version / Public Administration / Master / Master of Public Administration

Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed in detail, including consideration of the relevant case law of administrative courts. Complementary to tax regulation of tobacco products is the excise duty on raw tobacco, which is a new type of excise duty (which is not harmonized by European Union law). A novelty in the field of excise duties across the European Union but also globally is the tax on heated tobacco products, which has been enshrined in all legal systems in recent years. The aim of my work is a thorough analysis of all the above areas. Also due to the reason that in the Czech Republic, the excise duty on tobacco products and tobacco has not yet been the subject of one comprehensive publication. In the area of tobacco product legislation, I will...