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Vorwort; Inhaltsverzeichnis; Abkürzungsverzeichnis; Erster Teil: Einführung; A. Einleitung; B. Gang der Untersuchung; Zweiter Teil: Die Grundprinzipien der geltenden Einkommensbesteuerung; A. Vorbemerkung; B. Der Einkommensbegriff; I. Der quellentheoretische Einkommensbegriff; II. Der Einkommensbegriff nach der Reinvermögenszugangstheorie; III. Der Einkommensbegriff nach der Markteinkommenstheorie; C. Die Besteuerung der Unternehmen; Dritter Teil: Die Prinzipien der Konsumbesteuerung; A. Grundmodelle einer konsumorientierten Einkommensbesteuerung auf Haushaltsebene; I. Vorbemerkung

This book describes the development of cost effective abatement strategies aimed at controlling air pollutant emissions in Europe, particularly ground level ozone. The author gives a thorough evaluation of the results achieved for different environmental targets, and proposes a modelling scheme for emission targets required to achieve compliance with EU thresholds, and calculations reveal the need to review established ozone thresholds and emission limits.

This book examines the costs involved in reducing ammonia emissions from agricultural practices as well as the potential benefits for climate change mitigation. It features contributions by experts in agricultural production processes, producers of agricultural equipment and service providers as well as scientists who assess the issue from an European perspective. Coverage examines all agricultural production stages starting from animal feed and housing, including the storage and application of liquid and solid manure and of mineral fertilizer. In addition, the book looks at the relationshi

Anthropogenic emissions of ammonia cause a host of environmental impacts, including loss of biodiversity, and formation of particulate matter in the atmosphere. Under the auspices of the UNECE Convention on Long Range Transboundary Air Pollution, around 80 experts met to review the state of scientific knowledge. This book reports their analysis

The local government of the megacity of Guangzhou, China, has established an annual average NO2 concentration target of 40 μg m−3 to achieve by 2020. However, the Guangzhou Ambient Air Quality Compliance Plan does not specify what constitutes compliance with this target. We investigated a range of ambition levels for emissions reductions required to meet different possible interpretations of compliance using a hybrid dispersion and land-use regression model approach. We found that to reduce average annual-mean NO2 concentration across all current monitoring sites to below 40 μg m−3 (i.e. a compliance assessment approach that does not use modelling) would require emissions reductions from all source sectors within Guangzhou of 60%, whilst to attain 40 μg m−3 everywhere in Guangzhou (based on model results) would require all-source emissions reduction of 90%. Reducing emissions only from the traffic sector would not achieve either interpretation of the target. We calculated the impacts of the emissions reductions on NO2-atttributable premature mortality to illustrate that policy assessment based only on assessment against a fixed concentration target does not account for the full public health improvements attained. Our approach and findings are relevant for NO2 air pollution control policy making in other megacities.

Farm size plays a critical role in agricultural sustainability. This may have far-reaching consequences for the economic and environmental performance of agricultural production, resulting, for instance, in an excessive use of mineral fertilizers. However, the magnitude of such effects and their main causes are not well understood, while being essential for effective policy development, especially for countries like China where the agricultural sector is still largely dominated by smallholder farms. In this paper, we review the current understanding of how farm size affects agricultural sustainability using China's crop farming as an example from economic, environment and social aspects. We analyze impacts from both a Chinese and a global perspective to identify intervention points to improve agricultural performance. We found that increasing farm size has a positive impact on farmer's net profit, as well as economic, technical and labor efficiency with mean coefficients 0.005, 0.02 and 2.25 in economic performance, respectively. Nevertheless, the relationships between farm size and overall productivity, total factor productivity and allocative efficiency are still not well understood and therefore require more research. Meanwhile, increase in farm size is associated with statistically significant decrease in fertilizer and pesticide use per hectare, showing clear benefits for environmental protection. In line with the experiences documented for the evolution of agricultural practices in developed countries, the expansion of large-scale farming is a critical path for modernizing agricultural production and ensuring sustainable food production from the social perspective. Measures concerning farm size should be implemented in an interaction between farmers and the government to promote the green development of agriculture.

Impact Assessment (IA) intends to collect evidence on the likely impacts of new policies and thereby minimize unwanted side-effects and maximize the benefits to society. Although it is a requirement in the EC and all OECD countries, the scope and methods vary considerably. Governments have invested considerably in research to support the evidence basis of policy making for sustainable development. However, the general picture shows a gap between the proliferation of IA tools from the scientific community and their actual use in the policy process. The FP7 network of excellence LIAISE (www.liaise- noe.eu) is designed to identify the causes for non-use of IA tools and bridge the gaps between researchers with a generally strong orientation towards their (disciplinary) peers and practitioners who tend to focus on their policy domain and policy problems. LIAISE aims at: 1) understanding of the policy process and the resulting needs for IA knowledge and IA tools; 2) description of IA tools and scientific IA expertise in a standardised way; 3) a shared IA toolbox targeted at the needs of both researchers and practitioners; 4) a shared IA research agenda integrating scientific knowledge gaps and the priorities for the development of new IA knowledge that arise from the future policy agenda; and 5) safeguarding the project results beyond the period of project funding, by developing an institutional setting and a business plan that facilitate the extension of the present consortium towards a broad centre of IA expertise with a structural permanence. A lively interaction between the different communities involved, is essential to realize these objectives. The Berlin Conference is an important opportunity to inform external research groups about the LIAISE approach to bridging the gap between science and policy. Their feedback and views on possible next steps in the further integration of the IA research community are highly valued, as well as their interest to become involved in this process.

Impact Assessment (IA) intends to collect evidence on the likely impacts of new policies and thereby minimize unwanted side-effects and maximize the benefits to society. Although it is a requirement in the EC and all OECD countries, the scope and methods vary considerably. Governments have invested considerably in research to support the evidence basis of policy making for sustainable development. However, the general picture shows a gap between the proliferation of IA tools from the scientific community and their actual use in the policy process. The FP7 network of excellence LIAISE (www.liaise- noe.eu) is designed to identify the causes for non-use of IA tools and bridge the gaps between researchers with a generally strong orientation towards their (disciplinary) peers and practitioners who tend to focus on their policy domain and policy problems. LIAISE aims at: 1) understanding of the policy process and the resulting needs for IA knowledge and IA tools; 2) description of IA tools and scientific IA expertise in a standardised way; 3) a shared IA toolbox targeted at the needs of both researchers and practitioners; 4) a shared IA research agenda integrating scientific knowledge gaps and the priorities for the development of new IA knowledge that arise from the future policy agenda; and 5) safeguarding the project results beyond the period of project funding, by developing an institutional setting and a business plan that facilitate the extension of the present consortium towards a broad centre of IA expertise with a structural permanence. A lively interaction between the different communities involved, is essential to realize these objectives. The Berlin Conference is an important opportunity to inform external research groups about the LIAISE approach to bridging the gap between science and policy. Their feedback and views on possible next steps in the further integration of the IA research community are highly valued, as well as their interest to become involved in this process.

International audience ; Livestock production systems currently occupy around 28% of the land surface of the European Union (equivalent to 65% of the agricultural land). In conjunction with other human activities, livestock production systems affect water, air and soil quality, global climate and biodiversity, altering the biogeochemical cycles of nitrogen, phosphorus and carbon. Here, we quantify the contribution of European livestock production to these major impacts. For each environmental effect, the contribution of livestock is expressed as shares of the emitted compounds and land used, as compared to the whole agricultural sector. The results show that the livestock sector contributes significantly to agricultural environmental impacts. This contribution is 78% for terrestrial biodiversity loss, 80% for soil acidification and air pollution (ammonia and nitrogen oxides emissions), 81% for global warming, and 73% for water pollution (both N and P). The agriculture sector itself is one of the major contributors to these environmental impacts, ranging between 12% for global warming and 59% for N water quality impact. Significant progress in mitigating these environmental impacts in Europe will only be possible through a combination of technological measures reducing livestock emissions, improved food choices and reduced food waste of European citizens.