24 results on '"efficiency and equity"'
Search Results
2. Exploring A New Class of Inequality Measures and Associated Value Judgements: Gini and Fibonacci-Type Sequences.
- Author
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Creedy, John and Subramanian, S.
- Abstract
This paper explores a single-parameter generalization of the Gini inequality measure. Taking the starting point to be the Borda-type social welfare function, which is known to generate the standard Gini measure, in which incomes (in ascending order) are weighted by their inverse rank, the generalisation uses a class of non-linear functions. These are based on the so-called 'metallic sequences' of number theory, of which the Fibonacci sequence is the best-known. The value judgements implicit in the measures are explored in detail. Comparisons with other well-known Gini measures, along with the Atkinson measure, are made. These are examined within the context of the famous 'leaky bucket' thought experiment, which concerns the maximum leak that a judge is prepared to tolerate, when making an income transfer from a richer to a poorer person. Inequality aversion is thus viewed in terms of being an increasing function of the leakage that is regarded as acceptable. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
3. A New Image of Preschool Institutions in Slovenia: Conceptual, Systemic and Curricular Backgrounds
- Author
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Ljubica Marjanovič Umek
- Subjects
sociocultural theories ,quality of preschool ,preschool curriculum ,efficiency and equity ,Education (General) ,L7-991 - Abstract
Until their conceptual, systemic and substantive reform in the 1990s, preschool institutions in Slovenia were recognised predominantly as care institutions, on the one hand, and as “preparatory institutions” for school or pre-primary school, on the other. This paper presents an analysis of preschool education in Slovenia based on theoretical starting points, international comparative analyses of quality indicators for preschool education and curricular documents, as well as the results of Slovenian and foreign empirical research on early child development and learning. The analysis was conducted from the viewpoint of conceptual, systemic and curricular solutions. In particular, we emphasise the need to update the Curriculum for Preschool and resolve any professional dilemmas related to the efficiency and equity of preschool. In conclusion, we specifically highlight certain possibilities for improvements in Slovenian preschool education.
- Published
- 2021
- Full Text
- View/download PDF
4. Multi-gated perimeter flow control for monocentric cities: Efficiency and equity.
- Author
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Jusoh, Ruzanna Mat and Ampountolas, Konstantinos
- Subjects
- *
CITIES & towns , *PROTECTED areas , *TRAFFIC flow , *REAL-time control , *TRAFFIC engineering , *BOTTLENECKS (Manufacturing) - Abstract
A control scheme for the multi-gated perimeter traffic flow control problem of monocentric cities is presented. The proposed scheme determines feasible and optimally distributed input flows for various gates located at the periphery of a protected network area. A parsimonious model is employed to describe the traffic dynamics of the protected network. To describe traffic dynamics outside of the protected area, the basic state-space model is augmented with additional state variables to account for vehicle queues at store-and-forward origin links at the periphery. The multi-gated perimeter flow control problem is formulated as a convex optimisation problem with finite horizon, and constrained control and state variables. This scheme aims to equalise the relative queues at origin links and to maintain the vehicle accumulation in the protected network around a desired set point, while the system's throughput is maximised. For real-time control, the optimal control problem is embedded in a rolling-horizon scheme using the current state of the whole system as the initial state as well as predicted demand flows at origin/entrance links. Furthermore, practical flow allocation policies for single-region perimeter control strategies without explicitly considering entrance link dynamics are presented. These policies allocate a global perimeter-ordered flow to a number of candidate gates at the periphery of a protected network area by taking into account the different geometric characteristics of origin links. The proposed flow allocation policies are then benchmarked against the multi-gated perimeter flow control. A meticulous study is carried out for a 2.5 square mile protected network area of San Francisco, CA, including fifteen gates of different geometric characteristics. The results showed that the proposed approach is able to manage excessive queues outside of the protected network area and to optimally distribute the input flows, which confirms its efficiency and equity properties. Similar policies are expected to be utilised for dynamic routing and road pricing. • Fair allocation of perimeter control flows by considering entrance link dynamics. • Practical flow allocation policies for single-region perimeter control strategies. • Efficiency and equity analysis for a protected network area of San Francisco, CA. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
5. Inventory Policies for Pharmaceutical Distribution in Zambia: Improving Availability and Access Equity.
- Author
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Gallien, Jérémie, Leung, Ngai‐Hang Z., and Yadav, Prashant
- Subjects
PHARMACEUTICAL policy ,INVENTORY control ,INDUSTRIAL research ,INVENTORIES ,INVENTORY shortages ,INVENTORY costs - Abstract
In many low‐ and middle‐income countries, including Zambia, stockouts of life‐saving medicines threaten the advancement of the Sustainable Development Goals (SDGs); it is therefore vital to reduce stockouts through the use of improved inventory control policies. The associated medicine distribution problem is challenging because it involves seasonality and uncertainty in both demand and lead times, heterogeneous delivery locations, and lost demand. Besides service level and inventory costs, equity across delivery locations must also be considered. This empirical study is based on an independently validated simulation model constructed from extensive field data, and addresses the lack of rigorous recommendations of inventory policies in this context. It compares the current base‐stock and other policies proposed in the practitioner's literature with an optimization‐based policy adapted from research on industrial settings. Although the optimization‐based policy may need more implementation efforts, it generally outperforms the other evaluated policies. Our results also suggest that the prevalent proportional inventory rationing rules may lead to substantial service level discrepancies between facilities. Finally, the performance metrics of service level and distribution equity can be at odds, prompting non‐trivial design trade‐offs and considerations. This work motivated the development of a digital distribution information system involving smartphones with barcode scanners deployed in 60 health centers, posts, and district hospitals in Zambia until 2018. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
6. 效率与公平协调的公共空间导控值域研究 --以TOD地块公共空间供应指标为例.
- Author
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言语 and 徐磊青
- Abstract
Copyright of New Architecture is the property of New Architecture Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
7. Multiperiod Optimal Allocation of Emergency Resources in Support of Cross-Regional Disaster Sustainable Rescue.
- Author
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Wang, Yanyan
- Subjects
RESOURCE allocation ,TIME management ,EUCLIDEAN distance ,FUZZY algorithms ,COST allocation ,ALLOCATION of organs, tissues, etc. ,DISASTER relief - Abstract
Cross-regional allocation is necessary for the rational utilization and optimal allocation of resources. It is also the key to effective and sustainable disaster relief. Existing research, however, generally centers on emergency resource allocation only within territories or regions. This article proposes a multiperiod allocation optimization model for emergency resources based on regional self-rescue and cross-regional collaborative rescue efforts. The model targets the shortest delivery time and lowest allocation costs as its efficiency goals and the maximum coverage rate of resource allocation in the disaster-affected locations as its equity goal. An objective weighting fuzzy algorithm based on two-dimensional Euclidean distance is designed to solve the proposed model. A case study based on the Wenchuan Earthquake of 12 May 2008 was conducted to validate the proposed model. The results indicate that our proposed model allows for optimal, multiperiod cross-regional resource allocation by combining interterritorial and nearby allocation principles. Cross-regional relief makes resource allocation more equitable, minimizes dissatisfaction, and prevents losses. Different decision preferences appear to significantly affect the choice of resource allocation scheme employed, which provides flexibility for decision making in different emergencies. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
8. A New Image of Preschool Institutions in Slovenia: Conceptual, Systemic and Curricular Backgrounds.
- Author
-
UMEK, LJUBICA MARJANOVIČ
- Subjects
PRESCHOOLS ,PRIMARY schools ,CHILD development - Abstract
Copyright of CEPS Journal is the property of University of Ljubljana, Faculty of Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
9. The education in South-East Europe and trade-off between efficiency and equity
- Author
-
Predrag Bejaković and Željko Mrnjavac
- Subjects
education ,training ,trade-off ,efficiency and equity ,South East Europe ,Business ,HF5001-6182 - Abstract
The article analyses efficiency and equity trade-off in education in observed countries in South East Europe countries. Efficiency relates to how well an economy allocates scarce resources to meet the needs and wants of consumers, while equity deals with the distribution of resources and is related to fairness and social justice. The aim is to identify those circumstances under which equity and efficiency may not trade-off against each other. At least in theory, education is a means by which democracies attempt to equalize opportunities among citizens for economic success. Education and training policies could have a significant positive impact on economic and social outcomes, including sustainable development and social cohesion. It is commonly thought that opportunity equalization, in that dimension, is implemented by the provision of equal access to public resources to all citizens. However, very often this is not the case and often existing public services - like education systems - reproduce or even increase existing inequities.
- Published
- 2017
- Full Text
- View/download PDF
10. Development and Improvement of Lessons that Make Intentional Connections Between Geographic Field and Civic Field of Junior High School: A Case Study of the Unit 'Let's Solve the Amazon Forest Fire Problem'
- Author
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ハルナ, タイセイ, ヤマウチ, トシオ@@@HARUNA, Taisei, and YAMAUCHI, Toshio
- Subjects
効率と公正 ,junior high school social studies ,efficiency and equity ,意図的接続 ,中学校社会科 ,授業改革 ,international connections ,improving lesson ,conflict and consensus ,対立と合意 - Published
- 2021
11. Efectos de Liquidar una Sociedad Conyugal en un Matrimonio Ineficiente
- Author
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Ramón Vera, Laura Daniela and Leal Rico, Juan Pablo
- Subjects
Separación conyugal ,Incumplimiento de las obligaciones ,Iterative game theory ,Sociedad conyugal ,Efficiency and equity ,Act of liquidation ,Noncompliance of obligations ,Juegos iterativos ,Disolución y liquidación de la sociedad conyugal ,Teoría contractual ,Inoperative spouse ,Divorce ,Matrimonio - legislación ,Matrimonio ,Inefficient marriage ,Divorcio -legislación ,Cónyuge inoperante ,Marriage ,Custodia de niños ,Cónyuges ,Divorcio ,Contractual theory ,Matrimonio ineficiente ,Cónyuge responsable ,Responsible spouse ,Eficiencia y equidad - Abstract
El matrimonio ineficiente resulta del incumplimiento intencional de las obligaciones conyugales, especialmente las patrimoniales. Así, cuando los cónyuges asumen diferentes grados de compromiso, las cargas económicas del matrimonio se desproporcionan y generan un desequilibrio contractual. Esta situación cobra importancia cuando se liquida la sociedad conyugal, puesto que la actual legislación en dicha materia, impone una división paritaria de los gananciales, sin importar las irregularidades que se presentan un matrimonio ineficiente. Lo anterior, resulta contradictorio si se observa que el incumplimiento de las obligaciones es una causal de divorcio sanción. Puesto así, la ausencia de una regulación especial aplicable al fenómeno del matrimonio ineficiente, revela una laguna axiológica en el acto liquidatorio de la sociedad conyugal, cuando impone su fuerza normativa a dos realidades opuestas. En una de ellas, la repartición paritaria de los gananciales se justifica debido a que ambos cónyuges respondieron a sus cargas obligacionales de manera equivalente; pero en la otra, es injustificado porque las cargas patrimoniales están desproporcionadas. Se deduce, entonces, que la ley adjudica el derecho a gananciales por el solo hecho de ostentar la calidad de cónyuge, desatendiendo el tipo de comportamiento que éste asumió durante el matrimonio. En consecuencia, esta situación lesiona los derechos e intereses patrimoniales de quien aportó los bienes que la ley presume adquiridos en común. La presente investigación determina las reglas de la eficiencia y la equidad en el acto de liquidación de la Sociedad Conyugal en un matrimonio ineficiente mediante las teorías del análisis económico del derecho y contractualista. Inefficient marriage results from the intentional breach of marital obligations, especially property obligations. Thus, when the spouses assume different degrees of commitment, the economic burdens of the marriage become disproportionate and generate a contractual imbalance. This situation becomes important when the conjugal society is liquidated, since the current legislation in this matter imposes an equal division of the property, regardless of the irregularities that occur in an inefficient marriage. The foregoing is contradictory if it is observed that the breach of obligations is a ground for divorce sanction. Thus, the absence of a special regulation applicable to the phenomenon of inefficient marriage reveals an axiological gap in the liquidation act of the conjugal society, when it imposes its normative force on two opposing realities. In one of them, the equal distribution of the property is justified because both spouses responded to their obligation burdens in an equivalent manner; but in the other, it is unjustified because the patrimonial burdens are disproportionate. It follows, then, that the law awards the right to property by the mere fact of holding the status of spouse, disregarding the type of behavior that he assumed during the marriage. Consequently, this situation infringes the economic rights and interests of the person who contributed the assets that the law presumes acquired in common. The present research determines the rules of efficiency and equity in the act of liquidation of the Conjugal Society in an inefficient marriage through the theories of economic analysis of law and contractualistas. Abogado http://www.ustabuca.edu.co/ustabmanga/presentacion Pregrado
- Published
- 2022
12. An Assessment Framework for Benefit Sharing Mechanisms to Reduce Emissions from Deforestation and Forest Degradation within a Forest Policy Mix.
- Author
-
Wong, Grace Yee, Loft, Lasse, Brockhaus, Maria, Yang, Anastasia Lucy, Pham, Thu Thuy, Assembe‐Mvondo, Samuel, and Luttrell, Cecilia
- Subjects
DEFORESTATION ,FOREST degradation ,FOREST policy ,CARBON dioxide mitigation ,DECISION making - Abstract
Policy instruments for implementing the Reducing Emissions from Deforestation and Forest Degradation and the enhancement of forest carbon stocks (REDD+) mechanism operate within an orchestra of policy mixes that affect the forest and other land sectors. How will policymakers choose between the myriad of options for distributing REDD+ benefits, and be able to evaluate its potential effectiveness, efficiency and equity (3Es)? This is a pressing issue given the results-based aspect of REDD+. We present here a three-element assessment framework for evaluating the outcomes and performance of REDD+ benefit sharing mechanisms, using the criteria of effectiveness, efficiency and equity: (1) the structures (objective and policies) of a REDD+ benefit sharing mechanism; (2) the broader institutional and policy contexts underlying forest governance; (3) outcomes of REDD+ including emission reductions, ecosystem service provision and poverty alleviation. A strength of the assessment framework is its flexible design to incorporate indicators relevant to different contexts; this helps to generate a shared working understanding of what is to be evaluated in the different REDD+ benefit sharing mechanisms (BSMs) across complex socio-political contexts. In applying the framework to case studies, the assessment highlights trade-offs among the 3Es, and the need to better manage access to information, monitoring and evaluation, consideration of local perceptions of equity and inclusive decisionmaking processes. The framework does not aim to simplify complexity, but rather serves to identify actionable ways forward towards a more efficient, effective and equitable implementation and re-evaluation of REDD+ BSMs as part of reflexive policymaking. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
13. Development Social Studies Connect Social Education at Junior High-School with Civic Education Subject 'Public' at Senior High-School: Focus on 'Conflict and Consensus, Efficiency and Equity, Scarcity' and 'Happiness, Justice and Equity'
- Subjects
効率と公正 ,Scarcity ,Social Education ,Social security system ,社会保障 ,Happiness ,Justice ,希少性 ,Efficiency and Equity ,Equity ,対立と合意 ,公正 ,幸福 ,中学校社会科 ,Civic Education ,高等学校公民科 ,Conflict and Consensus ,正義 - Published
- 2019
14. DESIGN OF A USER CHARGE FOR HEAVY-DUTY VEHICLES ON GERMAN MOTORWAYS CONSIDERING THE OBJECTIVES OF EFFICIENCY, FAIRNESS AND ENVIRONMENTAL PROTECTION
- Author
-
Werner ROTHENGATTER, Dr.
- Subjects
Road freight transport ,User charges ,Directive 62/1999/EC of the European Community ,Environmental effects ,Efficiency and equity ,Transportation and communications ,HE1-9990 - Abstract
The German government plans to introduce a kilometre charge on motorways for heavy duty vehicles >12t, beginning in the year 2003. According to an EU Directive the charge has to be orientated to the average infrastructure costs and can be differentiated according to the environmental performance (“EURO Standard”) of the vehicles. Based on the possible differentiation of the user charge this paper analyses the probable impacts on the transport market and on basic environmental indicators. Three scenarios are constructed: first, a modest user charge only on motorways; second, a higher user charge on the whole network of federal roads with a given level of service of the railways; and third, the previous scenario combined with an improved level of service of the railways. The result is that only in the case of the third scenario the hope of environmental policy is realistic that road transport can be reduced and environmental quality significantly improved through a road user charging scheme.
- Published
- 2002
- Full Text
- View/download PDF
15. Development Social Studies Connect 'Conflict and Consensus, Efficiency and Equity' to 'Happiness, Justice and Equity' at Junior High-School: Theme of 'Problems concerning Human Life'
- Subjects
効率と公正 ,生の教育 ,社会保障 ,Happiness ,Justice ,Efficiency and Equity ,Equity ,Social Studies in Junior High School ,対立と合意 ,公正 ,幸福 ,中学校社会科 ,Life Education ,Conflict and Consensus ,正義 - Published
- 2018
16. The education in South-East Europe and trade-off between efficiency and equity
- Author
-
Željko Mrnjavac and Predrag Bejaković
- Subjects
Sustainable development ,Economic growth ,education ,Equity (economics) ,training ,HF5001-6182 ,media_common.quotation_subject ,Equity theory ,General Medicine ,South East Europe ,lcsh:Business ,Trade-off ,Social justice ,Scarcity ,trade-off ,efficiency and equity ,Development economics ,Economics ,South east ,Business ,lcsh:HF5001-6182 ,Equity capital markets ,media_common - Abstract
The article analyses efficiency and equity trade- off in education in observed countries in South East Europe countries. Efficiency relates to how well an economy allocates scarce resources to meet the needs and wants of consumers, while equity deals with the distribution of resources and is related to fairness and social justice. The aim is to identify those circumstances under which equity and efficiency may not trade-off against each other. At least in theory, education is a means by which democracies attempt to equalize opportunities among citizens for economic success. Education and training policies could have a significant positive impact on economic and social outcomes, including sustainable development and social cohesion. It is commonly thought that opportunity equalization, in that dimension, is implemented by the provision of equal access to public resources to all citizens. However, very often this is not the case and often existing public services – like education systems – reproduce or even increase existing inequities.
- Published
- 2017
17. Adequacy, efficiency and fairness of funding higher education
- Author
-
Cepec, Jaka and Rašković, Matevž
- Subjects
financiranje visokega šolstva ,public financing ,university education ,zasebno financiranje ,economic theory ,Slovenia ,financiranje ,legislation ,financing ,javno financiranje ,zakonodaja ,efficiency and equity ,udc:378 ,higher education finance ,sufficiency ,zadostnost ,Slovenija ,private financing ,visoko šolstvo ,učinkovitost in pravičnost - Abstract
Avtorja v prispevku predstavita temeljno ekonomsko teorijo financiranja visokega šolstva, torej prikaz različnih možnosti, ki jih ima država na voljo, ko postavlja oz. spreminja svoj model financiranja. Avtorja definirata temeljne zahteve, ki morajo biti spoštovane pri oblikovanju sistema financiranja, in sicer: zadostnost, učinkovitost in pravičnost ter predstavita temeljne razloge za javno in zasebno financiranje visokega šolstva. Prispevek zaključuje predstavitev različnih modelov alokacije javnih sredstev, katerih izbira je odvisna od ciljev, ki jih z javnim financiranjem želimo zasledovati. The paper presents the basic economic theory of funding higher education. It displays various options which have to be considered when planning a reform of the funding model. The essential requirements which must be respected in the creation of the system of financing are: adequacy, efficiency and fairness. Authors also present the rationales for public and private funding of higher education. They conclude the paper with the presentation of various models of allocating public funds, depending on the chosen objectives that we want to pursue with the public funding.
- Published
- 2018
18. Dezvoltarea regională în Republica Moldova: Paradigma europeană şi particularităţile naţionale
- Author
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ŢUGUI, Eduard
- Subjects
efficiency and equity ,european integration ,cohesion policy ,regional development ,structural instruments - Abstract
The report is based on the study focused on particularities of regional development în the Republic ofMoldovafrom the perspective of the European Union model of economic, social and territorial cohesion.Theresearch defines regional development în terms of a new development paradigm,methodically cultivated înEuropean states with the support of the European Unionand emphasizes establishment of this policy în theRepublic of Moldova.Several findings and recommendations of the study are included în the NSRDEvaluation Report 2010-2012 and NSRD 2013-2015, în whose elaboration the author participated under thecoordination of GIZ Moldova.Also, a range of general and sector recommendations are formulated, whoseimplementation would redefine regional development policy în the Republic of Moldova and boost territorialgrowth and development în an external periphery of the European Union.
- Published
- 2017
- Full Text
- View/download PDF
19. Study on the distribution of PM emission rights in various provinces of China based on a new efficiency and equity two-objective DEA model.
- Author
-
Guo, Ji, Zhao, Mengke, Wu, Xianhua, Shi, Beibei, and Santibanez Gonzalez, Ernesto D.R.
- Subjects
- *
GINI coefficient , *DATA envelopment analysis , *PARTICULATE matter , *PROVINCES , *AIR pollution - Abstract
Under the premise that the total emissions of PM (particulate matter) of air pollution is established, the allocation of PM emission rights in various provinces of China is the feasible way to governance the ash haze. In this paper, a data envelopment analysis (DEA) model that takes into account the objectives of efficiency and equity is constructed. On the basis of evaluating the PM emission performance of various provinces in China, the corresponding allocation steps are put forward. Then, the results of the DEA model and information entropy are compared. The research shows that: (1) under the same constraint conditions, the emission right of PM is allocated with DEA model, which leads to lower cost, less fluctuation of distribution amount and higher overall national performance. (2) the population Gini coefficient method is used to evaluate and it is found that the Gini coefficient value is smaller according to the distribution results of DEA model, indicating that the PM emission right amount is more fairly distributed among provinces. The functions of this paper are as follows: (1) a new double-objective DEA model is constructed, which is suitable for multi-agent performance evaluation with multiple objectives; (2) a scheme to allocate PM among provinces is proposed, which can provide reference for the practice of haze reduction in China [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
20. An assessment framework for REDD+ benefit sharing mechanisms within a forest policy mix
- Author
-
Wong, G. Y., Loft, L., Brockhaus, M., Yang, A. L., Pham, T. T., Assembe-Mvondo, S., and Luttrell, C
- Subjects
trade -offs ,efficiency and equity ,assessment framework ,benefit sharing mechanisms ,incentive based policy instruments ,effectiveness ,REDD+ - Abstract
Policy instruments for implementing the Reducing Emissions from Deforestation and Forest Degradation and the enhancement of forest carbon stocks (REDD+) mechanism operate within an orchestra of national contexts and policy mixes that affect the forest and other land sectors. How will policymakers choose between the myriad of options for distributing REDD+ benefits, and be able to evaluate its potential effectiveness, efficiency and equity (3Es) within the various institutional and governance structures a where such a REDD+ benefit sharing mechanism is situated? This is a pressing issue given the results- based aspect of REDD+. We present here a three-element assessment framework for evaluating outcomes and performance of REDD+ benefit sharing mechanisms, using the criteria of effectiveness, efficiency and equity: (1) the structures (objective and policies) of a REDD+ benefit sharing mechanism; (2) the broader institutional and policy contexts underlying forest governance; and (3) outcomes of REDD+ including emissions reductions, ecosystem service provision and poverty alleviation. A strength of the assessment framework is its flexible design to incorporate indicators relevant to different contexts; this helps to generate a shared working understanding of what is to be evaluated in the different REDD+ benefit sharing mechanisms (BSMs) across complex socio- political contexts. In applying the framework to case studies, the assessment highlights trade-offs among the 3Es, and the need to better manage access to information, monitoring and evaluation, consideration of local perceptions of equity and inclusive decision-making processes. The framework aims not to simplify complexity but rather, serves to identify actionable ways forward towards a more efficient, effective and equitable implementation and re- evaluation of REDD+ BSMs as part of reflexive policymaking.
- Published
- 2016
21. On the Grand Design of Tax System: A tentative plan from the view of fundamental reform
- Subjects
効率と公正 ,2元所得税 ,消費税 ,tax base ,法人税 ,principle of taxation ,simplicity ,comprehensive income tax ,課税ベース ,dual income tax ,life cycle model ,expenditure tax ,支出税 ,efficiency and equity ,ライフサイクル・モデル ,consumption tax ,包括的所得税 ,corporation tax ,design and reform ,簡素 ,デザインとリフォーム ,課税原則 - Abstract
この論文の目的は基本的な税制のデザインを構築するためのフレームワークの提示と、先進国の多くの研究を参考にして将来の税制のグランドデザインを示すことにある。これまでの税制の研究の主流は個別的な(アドホック)なものであった。この状況では個別の利害や利得(レント)を追及する大きな発言力や権力によって税制が左右される危険性がある。それゆえ、望ましい税制を構築するためには税制を全体的に概観する必要がある。最近、欧米ではタックス・デザインを強く意識した研究が提示されてきている。そこで、まず効率性、公正、簡素、そして移行期の問題といった課税原則から議論を始めて、その後に、基幹税(所得税、消費税、法人税)の相互の関係から、消費税を中心に据えた一つの将来の望ましい税制の姿の構築を試みることにしたい。分析のフレームワークには2期間ライフサイクル・モデルを用いて、税制を統一的にみていくことにする。 \nThe purpose of this paper is to present a framework to examine the fundamental tax design and a future grand tax design with reference to studies in certains developed countries. So far, majority of the studies on the tax reforms has been approached ad hoc. This situation may have some risk from the strong political powers of many rent seekers. Therefore, it is necessary to provide an overview of the tax system as a whole in order to construct a good system. Recently we can see researches on tax design in U.S.A. and Europe. Hence we start with a discussion of the principle of taxation, for example, efficiency, fairness, simplicity, and transitional problems. After that, we propose a tentative tax system in relation to some main taxes, i.e. income tax, consumption tax, and corporation tax .We try to construct consistently the ideal features of a future tax system that is based on the consumption tax by using the two period life cycle model.
- Published
- 2012
22. DESIGN OF A USER CHARGE FOR HEAVY-DUTY VEHICLES ON GERMAN MOTORWAYS CONSIDERING THE OBJECTIVES OF EFFICIENCY, FAIRNESS AND ENVIRONMENTAL PROTECTION
- Author
-
Claus Doll and Werner Rothengatter
- Subjects
Directive 62/1999/EC of the European Community ,User charges ,Level of service ,Environmental effects ,User charge ,General Engineering ,Transportation ,Congestion pricing ,Directive ,Efficiency and equity ,lcsh:HE1-9990 ,language.human_language ,Road freight transport ,German ,Transport engineering ,Urban Studies ,Kilometer ,language ,Business ,Road pricing ,lcsh:Transportation and communications ,Safety Research ,Environmental quality - Abstract
The German government plans to introduce a kilometre charge on motorways for heavy duty vehicles >12t, beginning in the year 2003. According to an EU Directive the charge has to be orientated to the average infrastructure costs and can be differentiated according to the environmental performance (“EURO Standard”) of the vehicles. Based on the possible differentiation of the user charge this paper analyses the probable impacts on the transport market and on basic environmental indicators. Three scenarios are constructed: first, a modest user charge only on motorways; second, a higher user charge on the whole network of federal roads with a given level of service of the railways; and third, the previous scenario combined with an improved level of service of the railways. The result is that only in the case of the third scenario the hope of environmental policy is realistic that road transport can be reduced and environmental quality significantly improved through a road user charging scheme.
- Published
- 2002
- Full Text
- View/download PDF
23. 税制のグランドデザインー基本的な改革の視点からの試論ー
- Author
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矢野, 秀利 and 矢野, 秀利
- Abstract
この論文の目的は基本的な税制のデザインを構築するためのフレームワークの提示と、先進国の多くの研究を参考にして将来の税制のグランドデザインを示すことにある。これまでの税制の研究の主流は個別的な(アドホック)なものであった。この状況では個別の利害や利得(レント)を追及する大きな発言力や権力によって税制が左右される危険性がある。それゆえ、望ましい税制を構築するためには税制を全体的に概観する必要がある。最近、欧米ではタックス・デザインを強く意識した研究が提示されてきている。そこで、まず効率性、公正、簡素、そして移行期の問題といった課税原則から議論を始めて、その後に、基幹税(所得税、消費税、法人税)の相互の関係から、消費税を中心に据えた一つの将来の望ましい税制の姿の構築を試みることにしたい。分析のフレームワークには2期間ライフサイクル・モデルを用いて、税制を統一的にみていくことにする。 The purpose of this paper is to present a framework to examine the fundamental tax design and a future grand tax design with reference to studies in certains developed countries. So far, majority of the studies on the tax reforms has been approached ad hoc. This situation may have some risk from the strong political powers of many rent seekers. Therefore, it is necessary to provide an overview of the tax system as a whole in order to construct a good system. Recently we can see researches on tax design in U.S.A. and Europe. Hence we start with a discussion of the principle of taxation, for example, efficiency, fairness, simplicity, and transitional problems. After that, we propose a tentative tax system in relation to some main taxes, i.e. income tax, consumption tax, and corporation tax .We try to construct consistently the ideal features of a future tax system that is based on the consumption tax by using the two period life cycle model.
- Published
- 2012
24. DESIGN OF A USER CHARGE FOR HEAVY-DUTY VEHICLES ON GERMAN MOTORWAYS CONSIDERING THE OBJECTIVES OF EFFICIENCY, FAIRNESS AND ENVIRONMENTAL PROTECTION Findings from the EU Research Project DESIRE
- Author
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ROTHENGATTER, Werner and DOLL, Claus
- Subjects
Directive 62/1999/EC of the European Community ,User charges ,Environmental effects ,Efficiency and equity ,Road freight transport - Abstract
The German government plans to introduce a kilometre charge on motorways for heavy duty vehicles >12t, beginning in the year 2003. According to an EU Directive the charge has to be orientated to the average infrastructure costs and can be differentiated according to the environmental performance (“EURO Standard”) of the vehicles. Based on the possible differentiation of the user charge this paper analyses the probable impacts on the transport market and on basic environmental indicators. Three scenarios are constructed: first, a modest user charge only on motorways; second, a higher user charge on the whole network of federal roads with a given level of service of the railways; and third, the previous scenario combined with an improved level of service of the railways. The result is that only in the case of the third scenario the hope of environmental policy is realistic that road transport can be reduced and environmental quality significantly improved through a road user charging scheme.
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