A Comparative Analysis of the Impact of Taxation on the SME Economy: The Case of UK and US – New York State in the Year 2000

10.1068/c0338 ◽  
2003 ◽  
Vol 21 (4) ◽  
pp. 493-508 ◽  
Author(s):  
Panikkos Poutziouris ◽  
Francis Chittenden ◽  
Tim Watts ◽  
Khaled Soufani

The purpose of this paper is to report on a comparative study of the impact on the SME economy (fewer than 250 employees) of the UK and US (New York State) tax regimes. This explorative study is part of the ongoing small business taxation research programme undertaken in association with NatWest Bank. The research involves (a) the computation of the tax position of a sample of UK-based small businesses (a self-employed person, a partnership, and a small limited company); (b) the application of the tax regime of New York State to the UK business cases studies; (c) the development of two computer simulation models that estimate the direct tax burden incurred by small businesses in the United Kingdom; and (d) the application of the tax regime of New York State to the UK models. This research forms the basis of a comparative discussion about the business tax regime in the United Kingdom and USA and throws some light on the on-going debate about the development of the tax regimes applicable to small businesses in OECD countries. The paper concludes with a summary of the key findings and policy implications and offers a brief discussion on progress towards tax harmonisation from the small business perspective.

2020 ◽  
Author(s):  
Luis Alvarez

AbstractWe use an exponential growth model to analyze the first wave of the COVID-19 pandemic in South Korea, Italy, Spain, France, Germany, the United Kingdom, the USA and the New-York state. This model uses the number of officially reported patients tested positive and deaths to estimate an infected hindcast of the cumulative number of patients who later tested positive or who later die. For each region, an epidemic timeline is established, obtaining a precise knowledge of the chronology of the main epidemiological events during the full course of the first wave. It includes, in particular, the time that the virus has been in free circulation before the impact of the social distancing measures were observable. The results of the study suggest that among the analyzed regions, only South Korea and Germany possessed, at the beginning of the epidemic, a testing capacity that allowed to correctly follow the evolution of the epidemic. Anticipation in taking measures in these two countries caused the virus to spend less time in free circulation than in the rest of the regions. The analysis of the growth rates in the different regions suggests that the exponential growth rate of the cumulative number of infected, when the virus is in free circulation, is around 0.250737. In addition, we also study the ability of the model to properly forecast the epidemic spread at the beginning of the epidemic outbreak when very little data and information about the coronavirus were available. In the case of France, we obtain a reasonable estimate of the peak of the new cases of patients tested positive 9 days in advance and only 7 days after the implementation of a strict lockdown.


2004 ◽  
Vol 23 (3) ◽  
pp. 151-159
Author(s):  
Dong-Hee Shin

I discuss experiences in the development of four broadband public networking projects in New York State in order to see an implication for future small or medium-sized enterprise over such public networks. The projects were funded under a state program to diffuse broadband/advanced telecommunication technologies in economically depressed areas of the state. Through the broadband networks, I critically argue characterization of next generation public network (NGPN) in reference to small medium-sized enterprises (SMEs). I identify several facets of an NGPN drawing on a longitudinal study of the network development in four New York communities. As broadband public networks diffuse, small businesses being left out of the loop. The idea of SME application and service may itself be at risk. My approach to the socio-technical challenges involved in the design and development of broadband public networks is outlined.


Energy Policy ◽  
2005 ◽  
Vol 33 (3) ◽  
pp. 337-347 ◽  
Author(s):  
Pradeep J Tharakan ◽  
Timothy A Volk ◽  
Christopher A Lindsey ◽  
Lawrence P Abrahamson ◽  
Edwin H White

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Harry E. R. Shepherd ◽  
Florence S. Atherden ◽  
Ho Man Theophilus Chan ◽  
Alexandra Loveridge ◽  
Andrew J. Tatem

Abstract Background Since early March 2020, the COVID-19 epidemic across the United Kingdom has led to a range of social distancing policies, which resulted in changes to mobility across different regions. An understanding of how these policies impacted travel patterns over time and at different spatial scales is important for designing effective strategies, future pandemic planning and in providing broader insights on the population geography of the country. Crowd level data on mobile phone usage can be used as a proxy for population mobility patterns and provide a way of quantifying in near-real time the impact of social distancing measures on changes in mobility. Methods Here we explore patterns of change in densities, domestic and international flows and co-location of Facebook users in the UK from March 2020 to March 2021. Results We find substantial heterogeneities across time and region, with large changes observed compared to pre-pademic patterns. The impacts of periods of lockdown on distances travelled and flow volumes are evident, with each showing variations, but some significant reductions in co-location rates. Clear differences in multiple metrics of mobility are seen in central London compared to the rest of the UK, with each of Scotland, Wales and Northern Ireland showing significant deviations from England at times. Moreover, the impacts of rapid changes in rules on international travel to and from the UK are seen in substantial fluctuations in traveller volumes by destination. Conclusions While questions remain about the representativeness of the Facebook data, previous studies have shown strong correspondence with census-based data and alternative mobility measures, suggesting that findings here are valuable for guiding strategies.


Author(s):  
David A. Call ◽  
Guy A. Flynt

AbstractSnow has numerous effects on traffic, including reduced traffic volumes, greater crash risk, and increased travel times. This research examines how snow affects crash risk, traffic volume, and toll revenue on the New York State Thruway. Daily data from January for a ten-year period (2010-2019) were analyzed for the Thruway from the Pennsylvania state line in western New York to Syracuse.Anywhere from 35-50 percent of crashes are associated with inclement weather, with smaller impacts, proportionally, in areas with greater traffic volumes. As expected, snow was almost always involved when weather was a factor. “Unsafe speed” was the most common cause of crashes in inclement weather with all other factors (e.g., animals, drowsiness) much less likely to play a role. The percentage of crashes resulting in an injury did not change significantly with inclement conditions when compared to crashes occurring in fair conditions, and there were too few fatal crashes to make any inferences about them.Daily snowfall rates predicted about 30 percent of the variation in crash numbers, with every 5.1 cm of snowfall resulting in an additional crash, except in Buffalo where 5.1 cm of snow resulted in an additional 2.6 crashes. Confirming earlier results, daily snowfall had a large impact on passenger vehicle counts while commercial vehicle counts were less affected. Revenue data showed a similar pattern, with passenger revenue typically decreasing by 3-5 percent per 2.5 cm of snow, while commercial revenue decreases were 1-4 percent per 2.5 cm of snow.


PEDIATRICS ◽  
1989 ◽  
Vol 83 (5) ◽  
pp. 903-905
Author(s):  
Sandra Hernandez

The ultimate objective of newborn screening for sickle cell disease should be twofold. The first essential step is the identification of the infants at risk. This has been effectively done in New York state as of 1975 through the New York State Newborn Screening Program. However, identifying these children is not enough. Second is the much more complicated task of providing comprehensive follow-up care for families whose children are affected by the disease, including the much needed psychosocial services. This area continues to be sorely neglected. The increased risk of death due to overwhelming infection in the first 3 years of life for children with sickle cell disease has been noted in the literature. When there is no specialized care, 15% to 20% do not survive. Therefore, it is essential for knowledgeable staff to make contact and begin to develop a trusting relationship as soon as possible with parents of infants born with sickle cell disease. Prophylactic penicillin and pneumococcal vaccination can reduce mortality during the early years. Family involvement with a consistent, available team of health care providers is pivotal in understanding this chronic illness and coping effectively with this extraordinary stress. Our staff is available by telephone for consultations with patients or other medical staff during clinic and emergency room visits and hospitalizations. One element that is clear in our experience at the St Luke's-Roosevelt Hospital Sickle Cell Center in New York City is that adjustment to this chronic illness is a lifelong process. One or two counseling sessions at the time of diagnosis are not sufficient to enable families to fully understand the information given or to realize the impact of having a child with a chronic illness.


2019 ◽  
Vol 55 (1) ◽  
pp. 71-81
Author(s):  
Young Joo Park ◽  
Stephen Weinberg ◽  
Lindsay W. Cogan

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