La prego di voler gradire una mia Carta dei prodotti alimentari…

The Authors examine some elements of the work of the great cartographer Benedetto Marzolla (1801-1858) who, together with Carlo Afàn de Rivera, represents the best among the intellectuals and technicians that the Kingdom of Two Sicilies yielded before the Italian unification. This contrasts with the commonplace outlined be the Savoyard-Risorgimental propaganda which describes Naples and the Kingdom as a country inhabited by incapables, depraved and lazy persons. The Authors resume the theme of the Map of Nourishing Products, an excellent work not only because it describes the terrestrial and marine nourishing productions, but also for the connection with many agrarian landscapes and relative trades. Moreover, the Authors present the Map of Excise Duty (1830) another work of Marzolla together with Valentino, never known or considered by cartography scholars. This map does not seem to be cited inside the catalogues or inventories about Marzolla’s production, compiled by Valerio or by others authors in the frame of the analysis of the Royal Topographical Office of Naples (ROT), especially along the second half of the XIX century. The “modernity” of Marzolla manifests not only in consideration of anti-historical comparisons with actual excellent or “organic” food products, but for the analogies with the original proposals of Brunet, Ferras and other academics of the Maison de la Géographie. Unfortunately, Italian geographers have devoted little attention to this field of study.

Path dependence in administrative adjudication: the role played by legal tradition

Based on the theory of path dependence, we show that legal tradition affects the administrative court’s rulings. It also complements the two other reasons for diversified verdicts: the experience of the judges and courts (specialization) and preference (bias) for one of the parties. This effect is persistent even if the verdicts are controversial and result in serious consequences for a party and when the penalty paid by the complainant is perceived as excessive but fulfilling the strict rules of law. We prove that judicial decision making is a function of path dependency stemming from a legal tradition of the court. To confirm this, logistic regression is applied to a sample of 337 erroneous excise duty documentation cases of heating oil sales from all sixteen provincial administrative courts in Poland. Increasing the specialization of judges and having them exchange experiences may be a remedy for the unjustified adjudication differences.

THE CO - INTEGRATION ANALYSIS OF EFFECT OF VALUE ADDED TAX AND EXCISE DUTIES ON ECONOMIC GROWTH IN NIGERIA

This study examined the co-integration analysis of effect of value added tax and excise duties on economic growth in Nigeria. It also looked at the direction of causality among value added tax excise duty, interest rate, exchange rate and economic growth employing the method of Johansen co-integration and the Granger causality tests using data spanning the period 1994- 2014. Results showed that VAT has positive significant impact on GDP in the short run but has negative impact on GDP in the long run with (  = 1.296417; t=7.41; P>|t|= 0.000) and ( =- 13.38159; z=-3.60 , P>|z|= 0.000) respectively. Also, VAT does not granger cause GDP. Excise duty impacted GDP negatively in the short run but positively in the long run with (=-1.111069; t=-5.16, , P>|t|= 0.000) and ( =37.54469; z = 4.07; P>|z|= 0.000) respectively. It is recommended that, once the value added tax impacted economic growth positively in the shortrun but negative in the long run, government should increase the rate of value added tax in Nigeria, this will in turn boosting the revenue generation in Nigeria. Also, government should increase excise duty on tobacco and alcoholic so as to have positive significant impact on economic growth in the short run.

Evaluation of the new ECOWAS directive on tobacco taxation

This paper provides an assessment of the level of implementation of the new 2017 ECOWAS Directive on Tobacco Products Tariff and Tax Policy in Member States. This stricter directive recommends that member states apply a minimum excise duty of 50% of the pre-tax (ex-factory) selling price of imported or domestic tobacco products in order to reduce the prevalence of tobacco use among the population. It is clear from this research that most Member States are still not complying with the recommended tax provisions. Some countries continue to apply an excise rate of less than 50%, while others are satisfied with the necessary rate. While Ghana continues to have the highest excise rate (175%) in the economic union, countries such as Togo, Benin, and Senegal have made relatively more efforts to increase the excise rate. Indeed, Togo tripled its rate, followed by Benin by two. Senegal, in addition to having increased its rate by one and a half, is the only country to have introduced a minimum collection price per package to avoid price drops. However, while efforts have been made in terms of restrictions on use, promotion and advertising, they are likely to be undermined by the low enforcement of tax rates. Thus, for a comprehensive tobacco control strategy, we suggest that efforts to increase tobacco taxation within ECOWAS be increased in proportion to inflation and changes in disposable income per capita, recognizing that low-income people are more sensitive to any price increase.

Fiscal and regulatory effects of the tobacco excise duty reform in Moldova: lessons for Ukraine

The article analyses the experience of reforming the excise duty on tobacco products in Moldova in order to build an information base of how innovations in taxation have been integrated abroad and how this experience is taken into account when making administrative decisions in Ukraine. Moldova has implemented a somewhat radical fiscally oriented excise policy, and its excise duty reform for certain types of tobacco products has often been ambiguous in terms of ensuring compliance with EU standards and attaining the claimed objectives. Up to 2020, the country had diverging excise duty rates for filter and non-filter cigarettes and minimum retail prices for these products, a practice that was contrary to the requirements of European harmonized excise duty accrual. In Moldova, the excise duty on heated tobacco products, which are potentially less harmful to human health, is set at the minimum excise duty for cigarettes, but e-cigarette liquids are subject to no excise taxation at all. The Moldovan excise duty on fine-cut tobacco is greater than 160% of the excise duty on cigarettes, but the steep rise in excise taxes has left cigars, cigarillos and other smoking tobacco unaffected. The country still has a room to increase the sales of certain types of tobacco products that will be in demand among smokers for their low cost, while paying rather modest excise duties. In conclusion, Moldova's experience in tobacco excise duty reform is controversial. None of the “taxation know-how” initiatives in Moldova can be called a success and cannot be recommended as an example for Ukraine to follow. Rather, Moldova's excise policy should be considered as an example of introducing ambiguous measures in order to hedge itself from making any glaring mistakes.

Tobacco Revenue and Political Economy of Khyber Pakhtunkhwa

The tendencies ofcentralization of power inPakistan since independenceled to many constitutional and politicalcontroversies. Itculminated in the shape of seceding of one part (East Pakistan)in 1971. It was hoped to get a lessonfrom this great tragedy but in vain. In the post-1971 period,the case ofKP in respect of itsgrievances against the center on the subject of tobacco and revenue generated from the associated industry is a glaring example.In 2010, an attempt was madein the 18th amendmentto re-regulate the center-province relations.However, keepingin view the control of the federal government over Pakistan Tobacco Board and tobacco revenuenot onlya bone of contention between the province and center rather italsoquestions the claim of ensuring provincial autonomy in the 18thamendments. Tobacco has the potential to transform the rural economy bycreating huge opportunities for employment, revenuefor the national exchequer,and earningsforthelocal concerned people. Tobaccocontributes more than half of federal excise duty (FED) to the national exchequer.This paper examines the taxation system of tobacco, its division, and utilization issues and an attempt to discuss comparatively the steps taken about resources distribution among the federating units and its outcomes. In-depth interviews and focused group discussions with the concerned policymakers, farmers, politicians and political workers and stakeholders of the targeted area remained the main sources of data collection.

The effect of alcohol tax changes on retail prices: how do on-trade alcohol retailers pass through tax changes to consumers?

The effectiveness of alcohol duty increases relies on alcohol retailers passing the tax increase on to consumers. This study uses sales data from a market research company to investigate tax pass-through over 11 years for on-premise retailers in England and whether this varies across the price distribution, for different beverage categories and outlet types. Panel data quantile regression analysis is used to estimate the impact of 12 excise duty changes and 3 sales tax changes between 2007 and 2017 on prices. We use product-level quarterly panel data from for 777 alcoholic products. We undertake the regression at all outlets level separating products are analysed in seven broad beverage categories (Beer, Cider, RTDs, Spirits, Wine, Sparkling Wine, and Fortified Wine). We further test sensitivity by disaggregating outlets into seven outlet types. For all seven broad beverage categories, we find that there exists significant differences in tax pass-through across the price distribution. Retailers appear to “undershift” cheaper beverages (prices rise by less than the tax increase) and subsidise this loss in revenue with an “overshift” in the relatively more expensive products. Future modelling of tax change impacts on population subgroups could incorporate this evidence, and this is important because different socio-economic and drinker groups purchase alcohol at different points on the price distribution and hence are affected differently by tax changes. Governments could also potentially incorporate this evidence into future impact assessments.

The ability of excise duty to reduce market failures in Poland

Motivation: The modern economy shows many imperfections in its functioning that do not exist in the model conditions of perfect competition. These are the so-called market failures which prompted the state?s activity in the markets. The subject of considerations in this paper is the ability of the excise duty to eliminate some of these imperfections. Aim: The main aim of the study is an attempt to answer the question whether on the beer market in Poland the declared objectives of the regulation are consistent with the achieved results on that market. Materials and methods: To achieve the assumed goal, the analysis of the literature on the subject, legal acts and statistical data was used, and the problem was illustrated on the basis of a case study based on own research. Results: The analyzes presented in this article on the regulation of the beer market in Poland may be helpful in supporting the hypothesis of inconsistent regulation of this market. In other words, the applied regulatory tool, which is the excise duty, does not lead to a decrease in the consumption of these goods, but causes other negative side effects.