Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Org...Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.展开更多
Sagardari union is facing groundwater crisis because of contaminations from agriculture and urban sewage,which bring a considerable change in water quality.In view of this,hydro-chemical analyses were undertaken on 35...Sagardari union is facing groundwater crisis because of contaminations from agriculture and urban sewage,which bring a considerable change in water quality.In view of this,hydro-chemical analyses were undertaken on 35 groundwater samples and the following hydro-geochemical parameters,pH,total dissolved solids(TDS),total hardness(TH),electrical conductivity(EC),cations and anions,were analyzed.From the analytical results,it is found that pH value was lower than WHO drinking water standard and the middledownstream portions of the investigation region show higher EC.The piper plot indicates that the groundwater in Sagardari falls in the categories of NaClHCO3 hydro-chemical facies.Higher TH in groundwater was detected,but still in an acceptable range.In addition,salinity and arsenic ratio are higher and moderately higher,respectively.The spatial distribution of Groundwater Quality Index(GWQI)was determined by geo-statistical modelling of Sagardari union.The study provides information and supports the administration which to make better groundwater utilization and quality control in the Sagardari union.展开更多
文摘Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.
文摘Sagardari union is facing groundwater crisis because of contaminations from agriculture and urban sewage,which bring a considerable change in water quality.In view of this,hydro-chemical analyses were undertaken on 35 groundwater samples and the following hydro-geochemical parameters,pH,total dissolved solids(TDS),total hardness(TH),electrical conductivity(EC),cations and anions,were analyzed.From the analytical results,it is found that pH value was lower than WHO drinking water standard and the middledownstream portions of the investigation region show higher EC.The piper plot indicates that the groundwater in Sagardari falls in the categories of NaClHCO3 hydro-chemical facies.Higher TH in groundwater was detected,but still in an acceptable range.In addition,salinity and arsenic ratio are higher and moderately higher,respectively.The spatial distribution of Groundwater Quality Index(GWQI)was determined by geo-statistical modelling of Sagardari union.The study provides information and supports the administration which to make better groundwater utilization and quality control in the Sagardari union.
