Resolving China's Corporate Debt Problem

Maliszewski, Wojciech; Arslanalp, Serkan; Caparusso, John; Garrido, José María Failde; Guo, Sheng; Kang, Joong Shik; Lam, W. Raphael; Law, Daniel; Liao, Wei; Rendak, Nadia; Wingender, Philippe; Yu, Jing; Zhang, Longmei

doi:10.5089/9781475545289.001

Cited by 26 publications

(33 citation statements)

References 5 publications

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“…23 ), World Cancer Research Fund NOURISHING policy database, and University of North Carolina Global Food Research Program Sugary Drinks Taxes maps. [19][20][21][22] Key peer-reviewed [24][25][26][27][28] and gray 29,30 literature with a global and regional focus were then hand-searched for additional taxes. Finally, a Google search was conducted for all countries without an identified tax using the search strategy [country name] AND ("SSB tax" OR "sugar-sweetened beverage tax" OR "sugary drink tax") and reviewing the first page of results.…”

Section: Methodsmentioning

confidence: 99%

“…Ad valorem excise taxes do not require any adjustment for inflation but can be susceptible to industry price manipulation and encourage consumers to switch to cheaper brands regardless of sugar content. 30,34,36,37 Sugar-specific excise taxes are expected to shift demand most efficiently toward lower-or zerosugar substitutes 36 ; however, only 3 countries apply purely sugar-specific excise taxes: the Cook Islands, Mauritius, and South Africa. Two countries apply sugar-and volume-specific tax structures:…”

Section: Tax Structurementioning

confidence: 99%

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Global Coverage and Design of Sugar-Sweetened Beverage Taxes

Hattersley

Mandeville

2023

JAMA Netw Open

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ImportanceSugar-sweetened beverage (SSB) taxes are gaining in popularity. The lack of a comprehensive repository of standardized data on SSB taxes and their designs, however, has stymied understanding of current practice in SSB taxes.ObjectiveTo assess the coverage and design of SSB taxes worldwide using the new Global SSB Tax Database.Evidence ReviewSugar-sweetened beverage taxes were collated from existing data sources, hand-searching of peer-reviewed and gray literature, and an internet search. Relevant legislation was identified to verify each tax and extract data on designs.FindingsA total of 118 taxes were verified, including 105 national and 13 subnational taxes. National SSB taxes are in effect in 103 countries and territories, covering 51% of the world’s population. A total of 67% of people living in low-income and 73% in lower-middle–income economies are covered by national SSB taxes, compared with 29% in upper-middle–income and high-income economies. National SSB taxes cover 98% of the population in South Asia compared with only 10% in East Asia and the Pacific. Most SSB taxes are excise taxes (104 of 118 [88%]). Excise taxes in high-income economies are mostly specific (27 of 36 [75%]), whereas ad valorem and mixed taxes are more common in low- and middle-income economies (36 of 66 [55%]). Most specific excise taxes are based on volume only (54 of 59 [92%]), with just 3 jurisdictions applying purely sugar-specific excise taxes. More than half of excise taxes worldwide (55 of 104 [53%]) apply tiered rates, with tiers more commonly defined by beverage type (41 of 55 [75%]) than by sugar content (18 of 55 [33%]). Tiers defined by sugar content are mainly used in high-income countries (13 of 18 [72%]) and Europe and Central Asia (10 of 18 [56%]). Almost one-third of excise taxes worldwide (30 of 104 [29%]) and almost half of excise taxes in low- and middle-income economies (28 of 66 [42%]) apply to unsweetened bottled water.Conclusions and RelevanceThis study provides a comprehensive review of global coverage and design of SSB taxes. Sugar-sweetened beverage tax coverage is higher than previously reported, with clear differences in designs between regions and income groups. These findings can inform a more empirically grounded approach to SSB tax guidance.

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Section: Methodsmentioning

confidence: 99%

Section: Tax Structurementioning

confidence: 99%

Global Coverage and Design of Sugar-Sweetened Beverage Taxes

Hattersley

Mandeville

2023

JAMA Netw Open

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“…The main drivers of economic growth were investment and exports. Real GDP declined to 4.4% in 2019 6 . The median and average of the real GDP in Senegal for the different periods analysed indicate the stability of the economy and the steady growth of the country, increasing in recent years.…”

Section: Economic and Legal Environment In Senegalmentioning

confidence: 99%

Determinants of Conducting Business by Polish Enterprises in Senegal

Naruc¹

2021

ERSJ

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“…• International Monetary Fund [28] publishes daily exchange rates based on the unit of account SDR (Special Drawing Rights) (imf in Table 1).…”

Section: Agri Datasetsmentioning

confidence: 99%

Automating Data Mart Construction from Semi-structured Data Sources

Scriney

McCarthy

McCarren

et al. 2018

The Computer Journal

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The global food and agricultural industry has a total market value of USD 8 trillion in 2016, and decision makers in the Agri sector require appropriate tools and up-to-date information to make predictions across a range of products and areas. Traditionally, these requirements are met with information processed into a data warehouse and data marts constructed for analyses. Increasingly however, data is coming from outside the enterprise and often in unprocessed forms. As these sources are outside the control of companies, they are prone to change and new sources may appear. In these cases, the process of accommodating these sources can be costly and very time consuming. To automate this process, what is required is a sufficiently robust Extract-Transform-Load (ETL) process; external sources are mapped to some form of ontology, and an integration process to merge the specific data sources. In this paper, we present an approach to automating the integration of data sources in an Agri environment, where new sources are examined before an attempt to merge them with existing data marts. Our validation uses three separate case studies of real world data to demonstrate the robustness of our approach and the efficiency of materialising data marts

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Resolving China's Corporate Debt Problem

Cited by 26 publications

References 5 publications

Global Coverage and Design of Sugar-Sweetened Beverage Taxes

Global Coverage and Design of Sugar-Sweetened Beverage Taxes

Determinants of Conducting Business by Polish Enterprises in Senegal

Automating Data Mart Construction from Semi-structured Data Sources

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