This dissertation consists of three chapters that explore environmental policy. Chapter 1 empirically investigates the potential for incentives to encourage the adoption of low-emission alternatives to gasoline motorcycles. Hanoi, Vietnam, like many Asian cities, is experiencing rapid growth in the ownership of personal gasoline-powered motorcycles and scooters, and along with this heightened air quality issues. Electric scooters have the potential to reduce air pollution as an alternative to gasoline-powered motorcycles; however, electric scooters have yet to penetrate the Vietnamese and other large Asian markets. This study uses a choice experiment survey to elicit the demand for electric scooters, with focus on the effects that economic incentives and technology improvements have on adoption. Chapter 2 takes the first steps toward incorporating point sources into the theoretical discussion on nonpoint pollution ambient taxes. Previous investigations into the use of ambient taxes for nonpoint source pollution have not addressed the role of point sources, even though many watersheds have both source types. This paper examines the use of taxes for jointly regulating point and nonpoint sources. A model of point-nonpoint pollution is developed, and within this framework taxes are applied to achieve different regulatory objectives, including implementing optimal emissions reductions, as well as meeting exogenously specified environmental goals at least cost. Discussion centers on comparison of the point and nonpoint taxes in each scenario. Chapter 3 is an experimental economics examination of the design of markets for water quality trading. Water quality trading is endorsed by policymakers as a tool for reducing pollution in watersheds in a cost-effective manner, and many watersheds in the U.S. have established water quality trading programs. As a whole, these programs have not been successful. It is hypothesized that common features of these programs, such as the market institutions in place, may contribute to the limited success. As a first step in empirically investigating water quality trading markets, this study uses laboratory experiments to isolate how different institutions affect economic efficiency. In particular, we compare cap-and-trade, two forms of baseline-and-credit institution, and a tax/subsidy regulation, and examine the effect of introducing fixed technology costs with these four institutions.

El treball presentat en aquesta tesi es centra en l'anàlisi de la mortalitat per càncer de mama a Europa. Concretament, hem realitzat una anàlisi estadística i epidemiològica de la tendència de la mortalitat, per a un conjunt de 32 països europeus, en els darrers 10 anys disponibles (fins a l'any 2005) i també hem proporcionat les projeccions per a les taxes de mortalitat per a l'any 2015. Els resultats obtinguts mostren que, en general, la tendència de la mortalitat a Europa és decreixent, situant-se al voltant d'un decrement del 2% anual. Tanmateix, en la majoria de països de l'Europa del Centre i de l'Est, només s'observa aquesta disminució per als grups de dones més joves, podent-se constatar tendències fins i tot creixents per a les dones d'edat més avançada. Hem estimat que a Europa, l'any 2015 hi haurà 127.983 defuncions per càncer de mama en dones majors de 35 anys, el que representa un augment del 4,68% respecte les dades absolutes de l'any 2005. D'aquestes defuncions, 10.288 (8,04%) correspondran a dones entre 35 i 49 anys, 54.226 (42,37%) a dones entre 50 i 69 anys i,finalment, 63.469 (49,59%) a dones majors de 70 anys. El major nombre de defuncions s'observarà en països de l'Europa de l'Est i del Centre (38,69%), seguit per dones de l'Europa de l'Oest (30,19%) i, en una magnitud menor, dones del Sud i del Nord d'Europa (17,98% i 13,14% respectivament). Pel que fa a l'augment del nombre de defuncions de l'any 2015 respecte l'any 2005 en un 4,68%, aquest pot descomposar-se en tres parts: un augment del 5,28% degut a un creixement de la població europea, un augment del 6,20% degut a un envelliment d'aquesta població i, finalment, un decrement del 6,8% atribuïble a una disminució del risc de morir per aquesta malaltia. D'aquesta forma hem pogut constatar que el risc de morir per càncer de mama disminuirà de forma important, essent aquest decrement del 14% al Nord d'Europa, del 10,61% i 7,37% a l'Europa de l'Oest i del Sud respectivament, i per a l'Europa del Centre i Est es constata un augment del risc del 0,49%.Pel que fa a la metodologia estadística, en aquesta tesi aportem un marc de modelització que permet analitzar eficientment dades de mortalitat o d'incidència durant un període de temps i, mitjançant models edat-període, obtindre projeccions en el futur. L'estratègia de modelització ha donat lloc a uns resultats raonablement acceptables per a analitzar la mortalitat per càncer de mama a Europa. Hem desenvolupat un conjunt de funcions en el programa "R" que són lliurement accessibles i que permeten reproduir els resultats o bé aplicar la metodologia en altres àmbits i dades. També s'ha implementat una eina web que permet analitzar quina part de les diferències observades en la mortalitat o incidència d'una malaltia entre dos moments són degudes a factors demogràfics respecte el risc de desenvolupar o morir per la malaltia. / In this work, we present a statistical and epidemiological analysis of the breast cancer mortality in Europe. More particularly we have analyzed its recent trend up to 2005, for 32 European countries, and we provide projections for breast cancer mortality for the year 2015. Our results indicate that the trend is decreasing, with a diminution around 2% each year. However in most countries for Eastern and Center Europe this decrease affects only to younger women, while for older ones we detect an increasing trend. We have estimated for the year 2015 127,983 deaths from breast cancer in Europe, which represents a global increase of 4.68% respect to the number observed in 2005. Furthermore, this increase can be decomposed in three components: an increase of 5.28% due to the fact that European population will increase; and increase of 6.20% due to the aging of the European population and, finally, a decrement of 6.8% which can be attributed to a decrease of the risk of dying from breast cancer. Therefore, we have stated that, in fact, the risk associated to die from breast cancer will decrease in the years to come, more importantly in the North (14%), followed by the West and South of Europe (10.61% and 7.37% respectively). However in Eastern and Central Europe it is expected an increase of this risk (0.49%).Regarding statistical methodology, we provide a modeling frame which is efficient for analyzing incidende or mortality data for a given disease, by means of using age-period models and providing also projections for the future. We have developed a set of functions in R code, which are freely available.

Vilken betydelse har inkomstskatter för ekonomiska beteenden? Hur påverkas ekonomiska beteenden av en skatteomläggning? Denna avhandling söker ge svar på båda dessa frågor. Den handlar främst om skattefusk och sparande. Den svenska inkomstbeskattningen ändras varje år. Ofta är det fråga om små ändringar. Ibland genomförs större ändringar – en skatteomläggning. En sådan genomfördes 1983-1985. I huvudsak innebar den sänkta marginalskatter och reducerade skattmässiga värden av avdrag. Skatteomläggningen har det uttalande syftet att stimulera sparande och arbete samt att bekämpa skattefusk, spekulation och inflation. Genom analyser av offentlig statistik och data från fyra intervjuundersökningar, genomförda 1982 - 1984, ger boken svar på mer specifika frågor som: Varför skattefuskar folk? Vilken roll spelar inkomstskatterna? Finns det olika typer av sparande som skiljer sig åt vad gäller sparbeteenden och reaktioner på sparstimulerande och andra ekonomiska åtgärder? Hur utvecklades inkomstskatterna, inkomsterna och det aggregerade hushållssparandet fram till och under 1982 års skatteomläggning? Hur utvecklades skattefusket, sparandet, andra ekonomiska beteenden och ekonomiska attityder under skatteomläggningens första hälft? Boken visar hur ekonomiska och psykologiska teorier och metoder kan kombineras för att besvara frågor som de ovan. I boken presenteras ett rikhaltigt såväl teoretisk som empiriskt material. Detta kan användas för att diskutera och bedöma tänkbara konsekvenser av kommande skatteomläggningar, andra ekonomisk-politiska åtgärder och åtgärder som t ex banker vidtar. Boken är av intresse både för praktiker och teoretiskt intresserade personer. / <p>Diss. Stockholm : Handelshögskolan, 1991</p>

Diss. (sammanfattning) Umeå : Sveriges lantbruksuniversitet, 2006. / Härtill 4 uppsatser.

Thesis (Ph. D.)--University of Texas Health Science Center at Houston, School of Public Health, 1992. / Typescript. Includes bibliographical references (leaves 287-293).

Thesis (Ph. D.)--University of Chicago, August 1999. / Includes bibliographical references. Also available on the Internet.

Thesis (D.Phil.)--University of Oxford, 2009. / Supervisor: Professor Gordon L. Clark. Bibliography: leaves 239-260.

Congress tourism represents one of the most dynamically evolving areas of the travel industry. Over the course of several years the Czech Republic has become a very important congress destination not only in Europe but on a wordwide basis. Some of the positive aspects of the Czech Republic as a congress destination are its attractiveness as a tourist destination, its well-developed infrastructure, its perfect position in Europe (the heartbeat of Europe) and the security of the Central European region. All this means that the Czech Rebublic has all the presumptions to become a major congress destination. The target of this work is to refer to the particular business of the tourist trade and to analyse the accounting of a given corporation. The theoretical part of the work is given to the specific topics of the accounnting. It is clear that accounting is a very wide field so for this work was chosen the most interesting aspects of the subject. The practical part is focused on accounting and taxes methods that Congress Center XY uses to provide the veritable information about its economic situation. These methods were demonstrated on the basis of practical cases that turned up through the year 2009.

The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studies on taxpayer compliance behaviour primarily centre on the income tax system and are mainly based on two models. Firstly, the financial self-interest model and secondly, a model that not only includes economic variables, but also other variables such as demographic, noncompliance opportunities, attitudes and perceptions of taxpayers and the structure of the tax system. The model designed in this work builds on this latter concept to include two further variables - namely quality of service and financial information. Two aspects of 'assessment tax 1 collection in Malaysian local authorities are explored in detail. These are, the efficiency and productivity of the assessment tax administration system, and assessment taxpayer compliance behaviour in a sample of Malaysian local authorities. The results of this study indicate that there is a significant difference in terms of the efficiency and productivity of the assessment tax administrative systems between local authorities. The study demonstrates that authorities with high collection performance are more efficient and productive when compared to authorities with medium and low tax collection performances. In general, many of the factors identified with efficiency and effectiveness of the assessment tax administration are consistent with the attributes found in the income tax system. In addition, new factors associated with a high-commitment work system approach (Beer ef a/., (1984) and Walton (1985)) are used in the study to explain the performance of local authorities with high tax collection rates. No previous study has combined all aspects of the above variables in investigating the efficiency and productivity of local tax administration systems. The findings support the model of taxpayer compliance behaviour designed in this work. These indicate that taxpayers in local authorities with high tax collection performance have positive perceptions towards the items listed in the model. In addition, importantly, the majority of the respondents to this study perceived that the presence of financial information might influence their compliance behaviour toward assessment tax. This research has revealed that the attributes of local authorities with high collection performance correspond to earlier studies based on income tax systems. In addition, however, the findings highlight the importance of such factors as the quality of service delivery to taxpayers and work system design in motivating employees to collect local tax revenues. Furthermore, it provides strategic information to all parties involved in the local taxation collection process, especially those local authorities, which are currently confronted with high levels of uncollected assessment tax revenue. Specifically the research has significant implications for the role of government in Malaysia (especially state government) in monitoring assessment tax systems, the work of local authorities and implications for taxpayers' voluntary compliance behaviour. This work is expected to make a significant contribution towards building a unified efficient theory of local taxpayer compliance.

Based on earlier empirical literature for Central and Eastern European Countries this paper attempts to analyze the likely impact of changes in corporate income taxes, in the endowment with production-related material infrastructure and in the institutional environment on Foreign Direct Investment (FDI) - and thus on one channel of regional development in South Eastern European Countries (SEECs). Specifically, we explore the scope for public policy to attract FDI separated by these three policy areas and across the SEECs. Our findings suggest that the potential for SEECs to attract FDI upon changes in these policy areas varies not only substantially between the three policy areas but also within the group of SEECs. Yet, as a general picture, most SEECs have substantial scope to attract FDI by improving their institutional environment as well as their infrastructure endowment. The tax instrument, in contrast, is largely exhausted as a means to attract FDI. Based on these findings some medium- and long-term policy issues are outlined.