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76-406: A tax or fee may be imposed on landfills or other disposal facilities as a means of raising general revenues, to generate funds for inspection programs or long-term mitigation of environmental impacts related to disposal, or as a means of inhibiting disposal by raising the cost in comparison to preferable alternatives, in the same manner as an excise or " sin tax ". Landfilling is discouraged due to

152-526: A biodegradable and non-inert content into landfills at the inactive waste taxation level. A new testing regime was introduced, where a small amount of the load is tested to ascertain its biodegradable content. From 1 April 2018 to April 2019 the landfill tax rates were: From 1 April 2020 the landfill tax rates are: The Welsh Government took over responsibility for the tax in Wales from in 2018. The United States has numerous federal laws and regulations regarding

228-518: A brief time in British North America , gambling itself was for a time also subject to taxation, in the form of stamp duty , whereby a revenue stamp had to be placed on the ace of spades in every pack of cards to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to documents (and cards were categorized as such),

304-443: A certain level will be paid to the customs authorities). It is this notion of a threshold on the quantity transported (and not the actual use to which it will be put) that makes it possible to presume and differentiate between personal possession and commercial use (and this tax must be paid before transport, even in the case of a purchase with invoice in a large retail outlet intended for private individuals, This tax must be paid before

380-689: A company limited by guarantee. Sections from the coalition government's Emergency Budget 2010: From 1 April 2015 to April 2016 the landfill tax rates were: With the Scotland Act 2012 , the Scottish Government gained the devolved power to levy its own landfill tax. The Scottish Landfill Tax was introduced by the Landfill Tax (Scotland) Act 2014 and began to be payable on 1 April 2015. In 2015 and 2016, there were concerns that some companies disposing waste to landfill were wrongly putting waste with

456-655: A decade, and critics alleged CalRecycle was not sufficiently adjusting its subsidiary processing payments to changing market conditions. According to CalRecycle, organic waste takes up about a third of California's landfills with food waste alone taking up about 15.5 percent. The decomposition of this organic waste in landfills contributes significantly to greenhouse gas emissions. Organic waste must be diverted from landfills and to Compostable Material Handling Facilities and Operations that are permitted to compost under CalRecycle regulation Title 14, Natural Resources—Division 7, Chapter 3.1 approved April 4, 2003. This regulation

532-409: A designated border in a specific direction; customs are levied on goods that become taxable items at the border , while excise is levied on goods that came into existence inland . An excise is considered an indirect tax , meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excise

608-490: A general report from the Director of CalRecycle. Margo Reid Brown, who was board chair under the previous CIMWB structure, was appointed by Governor Arnold Schwarzenegger as the first chief deputy director and acting director of CalRecycle. CalRecycle deputy director Mark Leary (and Executive Director of the former CIWMB from 2001 to 2010 ) served as Acting Chief Deputy Director and Acting Director of CalRecycle. Mark Leary

684-468: A levy of n euros per hectolitre of alcohol sold ; manufactured tobacco (cigars, cigarettes, etc.), energy products (oil, gas, etc.), vehicles or so-called "luxury" products. The legislator's aim is to discourage the consumption of products it considers to have a negative externality (sometimes referred to as sin tax ). More recently, excise duty has been introduced on certain forms of transport considered to be polluting (such as air transport) or on

760-813: A number of key reasons: In Australia, the landfill levy rate is determined by state and territory governments, and depending on the factors involved in the formulation, it differs from one state to another. The first-ever implemented Australian levy scheme was enforced in New South Wales (NSW) metropolitan area in 1971, which was rated at $ 0.51 per tonne. A scheme that was subsequently followed by some other Australian states and territories. Except for Northern Territory (NT) and Tasmania (Tas), all of Australia’s other jurisdictions (Australian Capital Territory (ACT), NSW, Victoria (Vic), Queensland (Qld), South Australia (SA), Western Australia (WA)) have introduced landfill levies. The sources of disparity in landfill levy imposition are

836-572: A tax on fur trading to raise revenue for building infrastructure. Later the British colonialist added taxes on tobacco, alcohol, sugar and tea. Today the types of taxes imposed by the federal government vary but most notable ones could be broken down in these three categories: However, there are small adjustments to these excise duties that vary from province to province. Excise taxes in Germany are an important source of government revenue. They are levied on

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912-423: A variety of goods and serve to improve public health , promote environmental protection and fund social programs. The rates of these taxes are often adjusted to ensure they are achieving their goals. In Germany, the following excise is charged: France In France, the domestic consumption tax on energy products (TICPE) and the tax on tobacco and alcohol are excise duties. They are collected by customs, as

988-567: A wide view of the kind of "step" which, if subject to a tax, would make the tax an excise. Excise taxes in Canada are an important source of revenue for both the federal and provincial government . They are used to raise revenue and discourage Canadian citizens to use or consume harmful goods like alcohol or tobacco. Excise taxes in Canada date back to the 17th century when the French colonial government imposed

1064-640: Is a branch of the California Environmental Protection Agency that oversees the state's waste management , recycling , and waste reduction programs. CalRecycle was established in 2010 to replace the California Integrated Waste Management Board . It is known for administering the California Redemption Value (CRV) program, among other responsibilities. The original waste management agency,

1140-512: Is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances; these places do not consider it to be a revenue source, but instead regard it as a means of imposing a greater level of punishment, by opening up convicted criminals to the charge of tax evasion . The economic analysis of excise taxes has its beginnings with Atkinson and Stiglitz in 1976 stating that if income taxes were optimal there would be no need for specific taxes. But, "if income taxation

1216-464: Is considered that in the long term it will also have positive effects on the welfare state of countries with public health. In other words, if society improves its consumption habits, it will be healthier in the future and diseases resulting from the consumption of unhealthy products will be prevented. This will reduce the need for medical services, which are financed by the state and therefore mean lower health care costs for governments. In recent years,

1292-412: Is dock dues in overseas departments. In France, the transport of alcohol (or tobacco and other products subject to this tax) in excess of a relatively small quantity, even by private individuals for their own consumption, is subject to this tax (also known as "excise duty") for example, for the transport of alcohol in casks (this tax may be levied when crossing a border, where the quantity of alcohol above

1368-408: Is how Sijbren Cnossen sets out five main rationales for the use of excise duties: These are the three main targets of excise taxation in most countries around the world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. lung cancer , cirrhosis of

1444-426: Is not optimal, excise have a role to play, because they are relatively efficient sources of revenue, improve resource allocation by internalizing the external costs associated with the consumption or production of excisable products, discourage the consumption of products considered harmful, serve as a proxy for charging road users for the cost of government-provided services, or promote progressivity in taxation.". This

1520-452: Is thus a tax that relates to a quantity, not a value, as opposed to the value-added tax which concerns the value of a good or service. Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of

1596-532: The Nevada Legislature (2009) – proposed wordings: Excise taxes on unhealthy products include specific taxes on calorie-dense and nutrient-poor food products that are harmful to health. As with environmental taxes, they are not intended to raise revenue but to modify consumer behaviour towards the consumption of food products that are healthy for human health. These include the taxation of specific products such as fast food or high-sugar beverages. For example,

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1672-570: The Waste Minimisation Act 2008 allowed for the charging of a landfill levy. Half of the landfill levy goes to local authorities with the other half going into a Waste Minimisation Fund. As of 2010 it is set at $ 10 a tonne but it can be reviewed by the Minister for the Environment. Landfill Tax was introduced in 1996 by Conservative Secretary of State for the Environment, John Gummer , and was

1748-536: The British colonial era in mid-19th century to generate revenue by taxing commodities . Then after gaining independence in 1947, it has undergone many changes and today it is using the Goods and Services tax (GST) system introduced in 2017. Excise taxes in India could be broken down into these main categories: There are also a few more categories like Service tax or education cess. However, a lot of these taxes have been subsumed in

1824-626: The CIWMB; Governor Arnold Schwarzenegger signed SB 63 into law in July 2009. The California Integrated Waste Management Board—CIWMB became defunct on January 1, 2010. The CIWMB's duties and responsibilities were transferred to the California Department of Resources Recycling and Recovery (CalRecycle), another agency within the California Environmental Protection Agency , in January 2010. The functions of

1900-567: The Goods and services tax. In Indonesia, tobacco products (including electronic cigarettes ) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. In China excise tax is levied both on production and on the sale of a certain goods or services. Excise taxes have been present in China since the Ming and Qing dynasties, but they were only imposed on goods like tea or silk which

1976-789: The Netherlands in the mid-17th century under the Puritan regime, as a tax, an excise duty, levied on drinks in 1650. In the British Isles , upon the Restoration of the Monarchy , many of the Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act 1660 , in lieu of rent, for tenancies of royally-owned land which had not already become socage . Although

2052-695: The State Solid Waste Management Board, was established in 1972. It was renamed the California Waste Management Board in 1982. The California Integrated Waste Management Board (CIWMB) was established in 1989 under AB 939 introduced by Byron Sher of the California State Assembly and signed into law by Governor George Deukmejian . The CIWMB was one of six agencies under the California Environmental Protection Agency (abbreviated Cal/EPA, to distinguish it from

2128-517: The UK's first environmental tax. The tax is seen as a key mechanism in enabling the UK to meet its targets set out in the Landfill Directive for the landfilling of biodegradable waste. Through increasing the cost of landfill, other advanced waste treatment technologies with higher gate fees are made to become more financially attractive. The amount of tax levied is calculated according to the weight of

2204-513: The UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police. On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of

2280-684: The United Kingdom, the following forms of excise are levied on goods and services : Excise tax is an indirect tax created in the United Kingdom during the First English Revolution, also known as "stamp duty", which has been applied to a wide range of products, particularly imports. Historically, it was collected by the Board of Excise , which was subsequently combined with the Inland Revenue (responsible for collecting direct taxes ). In view of

2356-490: The World Health Organisation has indicated that the tax on sugary drinks would have to be at least 20% for this measure to have a real impact on obesity and cardiovascular disease. Countries that already have specific taxes on sugary drinks include Norway, Hungary, Finland and France. The introduction of these special taxes on unhealthy products not only has a short-term impact in terms of reducing consumption, but it

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2432-465: The activities of the California Integrated Waste Management Board (CIWMB). Many cities and counties collect fees from landfills within their jurisdiction to recover the costs of local solid waste planning and inspection programs, to operate programs for the collection and disposal of household hazardous wastes , and to fund some costs of recycling and reuse programs. Landfills in San Jose are subject to

2508-429: The affected tenancies were limited in number, the excise was levied more generally; at the time, there was thought to be a rough correspondence between the wealthy manufacturers of affected goods, and the wealthy tenants of royal land. Excise duties or taxes continued to serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for

2584-575: The beverage container recycling deposit/ California Redemption Value (CRV) programs established by the California Beverage Container Recycling and Litter Reduction Act (AB 2020, Margolin - 1986), or "Bottle Bill," were consolidated from California Department of Conservation, Division of Recycling into the new CalRecycle. CalRecycle Monthly Public Meetings provide an overview of many pending and recently-made decisions, updates about ongoing department projects and work activities, and

2660-528: The common judges of property, but wretches hired by those to whom excise is paid. As a deterrent, excise is typically directed towards three broad categories of harm: Revenue raised through excise may be earmarked for redress of specific social costs commonly associated with the product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on. In some countries, excise

2736-545: The consumption of products that generate polluting waste that is little or not at all recycled or harmful to the environment (such as electronic products, certain plastic packaging, etc.). These are the oldest sources of revenue for governments around the world. In 2020, consumption taxes accounted for 30% of total tax revenues in OECD countries on average, equivalent to 9.9% of GDP in these countries. Excise has existed in English since

2812-464: The creation or increase of excise taxes on certain existing consumer products whose production leads to environmental damage is being considered. The declaration of a climate emergency by international organisations such as the UN and the OECD warns that the current production model is and will have negative effects on life on the planet due to the current high level of pollution. This is why one way to internalise

2888-452: The environment. Before becoming director, he served as the department's assistant director for policy development since 2011, and, previously as the Director of Legal and Regulatory Affairs at Californians Against Waste . Ken DeRosa is current chief deputy director of CalRecycle and was appointed by Governor Edmund G. Brown Jr. in November 2012. December 2020 - Current Rachel Wagoner

2964-548: The fact that dice were also subject to stamp duty (and were in fact the only non-paper item listed under the Stamp Act 1765 ) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. Profits of bookmakers are subject to General Betting Duty in the United Kingdom. Prostitution has been proposed to bear excise tax in separate bills in the Canadian Parliament (2005), and in

3040-606: The federal United States Environmental Protection Agency—EPA ). The CIWMB was led by a six-member policy-making Board. Four members of the Board were appointed by the governor, and each branch of the Legislature made one appointment. Board terms ran for up to four years. In 2005, Governor Arnold Schwarzenegger proposed to eliminate the CIWMB as well as 87 other state boards and commissions. California state senator Tony Strickland introduced Senate Bill (SB) 63 in January 2009 to dissolve

3116-672: The following four conditions are fulfilled: The excise tax in India is imposed typically on production and manufacturing rather than on sale of goods and services. This means that the taxes are paid by the manufacturer, but it is the consumer who ultimately bears the burden of the tax. India has also incorporated a system which allows companies to pay this tax monthly using the online ACES (Automation of Central Excise and Service Tax) portal. Taxes here are mostly calculated as ad valorem taxes although there are some special cases where rates are applied. The first ever excise taxes were introduced during

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3192-520: The government has undertaken steps to better the situation like increasing taxes on luxury cars. Excise taxes in Japan are a type of consumption taxes that are imposed on certain goods and services at the time of purchase. The main goal of excise taxes in Japan is to discourage people from using harmful products or buying luxury items. Japan has been implementing excise taxes since the mid-19th century when it needed

3268-414: The higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling , compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise . In this combined form, Customs and Excise was responsible for managing the import and export of goods and services into

3344-596: The highest disposal tax in California, with the Disposal Facility Tax set at $ 13.00 per ton in 1992. Excise tax An excise , or excise tax , is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties , which are levied on pre-existing goods when they cross

3420-452: The imposition of an excise. In defense of excises on strong drink, Adam Smith wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin the health and to corrupt the morals of the common people." Samuel Johnson was less flattering in his 1755 dictionary : EXCI'SE. n.s. ... A hateful tax levied upon commodities, and adjudged not by

3496-428: The late 15th century and was borrowed from Middle Dutch echijns and excijs , meaning 'excise on wine or beer', which was apparently altered from earlier (13th century) assise, assijs , which meant simply a tax on consumption and is related to Medieval Latin accisia, assisia, assisa 'tax, excise duty'. The exact derivation is unclear and is presumed to come from several roots. Excise was introduced to England from

3572-468: The liver ), which are used by large swathes of the population, both being widely recognized as addictive . Gasoline (or petrol), as well as diesel and certain other fuels, meanwhile, have excise tax imposed on them mainly because they pollute the environment and to raise funds to support the transportation infrastructure. Revenue-raising depends on a low responsiveness of consumption (elasticity) to tax-induced price changes and externality-prevention depends on

3648-703: The location of waste disposal being metropolitan or regional, being obligatory versus voluntary, providing a tax exemption for certain materials and having levy zones. At the time of writing (2020), ACT has set the largest levy rates (metropolitan: $ 146.2, regional: $ 199.2) for construction and demolition (C&D) waste among Australian jurisdictions, followed by NSW (metropolitan: $ 141.2, regional: $ 81.3) and SA (metropolitan: $ 140, regional: $ 70). The main factors giving rise to non-uniform levy rates include state revenue requirements and priorities, cost disparity between jurisdictions and regional versus metropolitan areas, available facilities and regulatory framework. In New Zealand

3724-417: The material disposed of and whether it is active or inactive waste. Inevitably there will be some mixing of waste such as inert bricks and concrete mixed with small amounts of wood or mineral dust packaged in polythene bags. It is for the producer of the waste to decide what is reasonable and acceptable in terms of active waste contamination of inert waste. The landfill site operator is responsible for paying

3800-548: The meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took

3876-498: The money for their rapid modernizing and growth. For example, one of the earliest excise taxes on tobacco were imposed in 1898 and this helped to raise funds for the Russo-Japanese war . Today most of the excise taxes in Japan are replaced by the consumption tax. The consumption tax rate is at 10% since 2019, however it is imposed on variety of products and there are exceptions in the rates for goods like alcohol, tobacco or fuel. In

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3952-627: The most noticeable examples of this is the development of the Ace of Spades as a particularly elaborate card, from the time when it was obliged to carry the stamp for playing card duty . A government-owned monopoly —such as an alcohol monopoly —is another method of ensuring the excise is paid. The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels". In Australia ,

4028-437: The most notorious taxes in the whole of history was France's gabelle of salt . Although that was a sales tax, rather than an excise, salt has been subject to excise in some countries, along with many other substances which would, in today's world, seem rather unusual, such as paper , and coffee . In fact, salt was taxed as early as the second century, and as late as the twentieth. Many different reasons have been given for

4104-437: The negative externality derived from productive activity is the inclusion of special taxes on certain products that are the main cause. These include energy, hydrocarbons and certain means of transport. The aim is to reduce their consumption while at the same time generating revenue to mitigate the negative effects of their consumption. They are therefore excise taxes that serve purposes other than simply to raise revenue. One of

4180-399: The new organisation. Many of the monitoring and inspection functions, and corresponding powers, were later split off to form a new UK Border Agency , while the residual organisation is now merely responsible for the financial aspects of collection. California Integrated Waste Management Board The California Department of Resources Recycling and Recovery (also known as CalRecycle )

4256-426: The operation of landfills, but there is no national landfill tax or fee. Although states and local governments may choose to collect fees and taxes on the collection or disposal of solid waste. Landfills in California are subject to fees and taxes levied by cities and counties, as well as by the state. The Integrated Waste Management Act of 1989 authorized a state fee (set at $ 1.40 per ton effective 2002-07-01) to fund

4332-581: The permitted facilities. The California Recycling Market Development Act (AB 1583 by Assembly Member Susan Eggman ) established the Statewide Commission on Recycling Markets and Curbside Recycling to advise the Department on issues related to market development, recyclability, and achieving the department's existing waste diversion goals. The Director appointed 16 members to serve on the commission, and Chairwoman Heidi Sanborn stated that "the commission

4408-410: The price of a newspaper), it was pejoratively referred to as a " tax on knowledge ", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after. Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of

4484-568: The price responsiveness of specific users. Following the legalization of non-medical cannabis in the United States , states with implemented legal markets have imposed new excise taxes on sales of cannabis products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes. Some U.S. states tax transactions involving illegal drugs. Gambling licences are subject to excise in many countries today. In 18th-century England , and for

4560-418: The proper disposal of used motor oil ; promoted the reuse and recycling of electronic waste ; coordinated the safe disposal of sharps waste ; and encouraged the purchase of environmentally preferable devices. In 2001, CIWMB became the first government agency to adopt "Zero Waste" as a strategic goal. By 2017, the recycling rates for bottles and cans in California had fallen to their lowest point in almost

4636-586: The regulations of chapter 3.1 and obtain a Compostable Materials Handling Facility Permit under Article 2, Section 17854, unless they meet certain exclusions. Handling of compostable materials during use as growth mediums on mushroom farms and Vermicomposting farms are not subject to these regulations. The regulations prohibit the composting of unprocessed mammalian tissue unless used for researching pathogen reduction, treated or untreated medical waste, and hazardous waste, and require minimization of odor, impacts, litter, noise, dust, and pathogens, as well as emissions of

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4712-517: The rise. The CIWMB worked to implement programs to seek "a higher and better use" for an estimated 92 million tons of waste generated each year in California. Specifically, the CIWMB provided grants and loans that helped California's recycling industry; used incentive grants and loans to help spur the private sector into developing new markets for recycled materials; cleaned up solid waste disposal sites; and cleared illegal waste tire disposal sites. The CIWMB also regulated California landfills; promoted

4788-445: The same principle include hearth tax , brick tax , and wallpaper tax . Excise is levied at the point of manufacture; in the case of hearth tax, and window tax, their status as excise therefore depends on whether the window/hearth can philosophically be said to truly exist before the hearth/window is installed in the property. Though technically excise, these taxes are really just substitutes for direct taxes, rather than being levied for

4864-479: The size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d. An excise duty is often applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol , for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced. One of

4940-541: The tax and will pass the cost on to businesses and local councils on top of normal landfill fees. VAT is charged on the landfill fees and the landfill tax. Operators can reduce their tax liability by making payments to the Landfill Communities Fund under the Landfill Tax Credit Scheme . The fund aids community or environmental projects in the vicinity of a landfill site and is regulated by ENTRUST,

5016-531: The tax, as a way of showing off their wealth, by flooding their properties with windows—even to the point of installing fake ones—using fine brickwork, covering their interiors with wallpaper, and having several fireplaces in each room. Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the Stamps Act 1814 , when it was stipulated at 4d per copy. Since this made it extremely expensive for working-class families (doubling

5092-570: The taxation of such substances, but have usually – if not explicitly – revolved around the historical scarcity of the substance, and their correspondingly high value at the time; governments clearly felt entitled to a share of the profits that traders made on them. Window tax was introduced as a form of income tax , that technically preserved the financial privacy of the individual, the rationale being that wealthier individuals would have grander homes, and hence would have more windows. Furthermore, unlike income, windows cannot be easily hidden. Taxes on

5168-528: The usual reasons for excise. All of these taxes led to avoidance behaviour that had a substantial impact on society and architecture. People deliberately bricked up windows to avoid window tax, used much larger bricks to reduce their liability for brick tax, or bought plain paper and had it filled in later to avoid wallpaper tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes. By contrast, extremely wealthy individuals would sometimes parade their ability to pay

5244-569: The vehicle is found to have been transported by a police or gendarmerie service during any official inspection or report in the event of a road traffic offence or an accident, whether at fault or not.) It is the driver of the vehicle who must justify this tax at the time of transport, or the company employing the driver if the vehicle is used for professional purposes. Additional taxes (similar to excise duties) are levied in France: In India, almost all products are subject to excise duty, provided

5320-412: The vehicle is transported, even if the vehicle is purchased with an invoice from a large retail outlet for private use. Few people are aware of this, but it can be fined or seized if the "tax stamp" (represented by the tax capsule known as the "CRD" or "capsule représentative de droit") is not produced when the vehicle is inspected by a customs service anywhere in the country, not just at borders, or even if

5396-484: Was adopted as a means of implementing the provisions of the California Waste Management Act of 1989 relating to composting. California operations that only compost agricultural material and sell or give away more than 2,500 cubic yards or more a year, and operations and facilities that use agricultural and clean green material and sell or give away 1,000 cubic yards or more a year are required to abide by

5472-537: Was appointed as the Director of CalRecycle by Governor Newsom in December 2020. When the CIWMB was established, California diverted only 10 percent of solid waste out of landfills and into recycling and/or reuse projects. By 2007, the waste diversion rate had increased to 58 percent. The CIWMB's cooperative efforts with California's local jurisdictions ( counties and municipalities ) in furtherance of AB 939's mandate to reach 50 percent waste diversion contributed to

5548-576: Was appointed by Governor Edmund G. Brown Jr. as Chief Deputy Director of CalRecycle and continued to serve as Acting Director of CalRecycle until Caroll Mortensen was appointed. Caroll Mortensen was the first director of CalRecycle appointed by Governor Edmund G. Brown Jr. in October 2011, confirmed unanimously by the state senate in May 2012, and served until July 2015. Both Mark Leary (2011-2012) and Margo Reid Brown (2010-2011) were acting directors, but Mortensen

5624-429: Was considered to more of a luxury goods. In modern China this was largely expanded to excise duties on alcohol, tobacco, petroleum or telecommunication. Examples of China's excise taxes would be: There are many more goods that are subject to excise taxes like cars, other motor vehicles and luxury goods. Excise taxes in general have been heavily criticized for being regressive (disproportionate on lower income citizens) so

5700-404: Was created because there is a crisis in our industry, and our haulers, nonprofits and everyone in this space knows we are not achieving our goals. In fact, we are going backward, so we need to bring stakeholders together to publicly discuss problems. " The commission issued 19 Preliminary Recommendations in December 2020. Nick Lapis of Californians Against Waste , a Commissioner and co-sponsor of

5776-609: Was the first to be appointed Director of CalRecycle by the governor. Mortensen continues as a senior environmental scientist within the Legislative and External Affairs Office at CalRecycle. Scott Smithline served as the director of CalRecycle from July 2015 to December 2019. Director Smithline was appointed by Governor Edmund G. Brown Jr. and confirmed unanimously by the state senate in July 2015. As director, Smithline led efforts on waste reduction and recycling as well as oversight of waste disposal in order to protect public health and

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