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Combating trade in illegal wood and forest products with machine learning.
PLoS One
January 2025
Department of Computer Science, Virginia Tech, Arlington, VA, United States of America.
Trade in wood and forest products spans the global supply chain. Illegal logging and associated trade in forest products present a persistent threat to vulnerable ecosystems and communities. Illegal timber trade has been linked to violations of tax and conservation laws, as well as broader transnational crimes.
View Article and Find Full Text PDFUnconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis.
Heliyon
January 2025
IU International University of Applied Sciences Germany, Erfurt; Open Access Publication Enabled By IU International University of Applied Sciences, Germany.
The present study addresses a previously unexamined question of whether the calculation of income tax in the case of foreign tax credits violates constitutional law. Methodologically, this is investigated via quantitative analysis. As part of a quantitative analysis it is shown that the current method of calculating income tax when offsetting foreign taxes violates constitutional law in the form of the subjective net principle, as the taxpayer loses part of the tax-effective basic allowance deduction due to the calculation method; thus, the minimum subsistence level is no longer fully exempt from taxation with income tax.
View Article and Find Full Text PDFImplementing a smoke-free generation policy for Canada: estimates of the long-term impacts.
Health Promot Chronic Dis Prev Can
January 2025
School of Epidemiology and Public Health, Faculty of Medicine, University of Ottawa, Ottawa, Ontario, Canada.
Introduction: The aim of this study was to assess the potential impacts of the introduction of a smoke-free generation (SFG) policy in Canada with a perpetual ban on cigarette sales to anyone born after 2009 instigated on 1 January 2025.
Methods: An existing Canadian model relating to smoking cessation was adapted and augmented to assess the impact of an SFG policy on quality-adjusted life years (QALYs), life expectancy, health care costs, smoking-related taxes, and Canadian tobacco industry gross domestic product (GDP). The cumulative impact of the policy for the entire Canadian population was assessed for time horizons up to 90 years with an annual discount rate of 1.
Beyond the Bottom Line: Assessing Charity Care, Community Benefits, and Tax Exemptions in Nonprofit Hospitals.
J Healthc Manag
January 2025
Department of Health Policy and Management, Johns Hopkins Bloomberg School of Public Health, Baltimore, Maryland.
Goal: This study aimed to compare the value of tax exemptions and community benefits across various nonprofit hospitals and show how hospital and geographical characteristics can explain the values.
Methods: Data from 2017 to 2021 Internal Revenue Service Form 990s were used to evaluate 17 types of community benefits in nonprofit hospitals and assess six categories of tax benefits. Descriptive analyses compared charity care, community benefits, and estimated tax exemptions among nonprofit hospitals while considering variations in teaching status, location (rurality), and US region.
Environmental regulation and corporate exports: Quasi-experimental evidence from China's environmental protection tax law.
J Environ Manage
January 2025
School of Business Administration, Zhongnan University of Economics and Law, Wuhan, China. Electronic address:
How can we create a dual benefit scenario that improves both the ecological environment and export performance? This study aims to investigate whether the introduction of the Environmental Protection Tax Law (EPTL) has promoted the growth of corporate export. By treating the formal implementation of China's EPTL on January 1, 2018, as an exogenous economic event, this paper takes A-share listed companies in China from 2013 to 2022 as a sample and uses the Difference-in-Differences (DID) model to analyze the specific effects of the EPTL on corporate exports. The results indicate that the EPTL improves corporate exports significantly.
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