Revenue Allocation Research Articles

Research on the Application of Conjoint Analysis in Carbon Tax Pricing for the Sustainable Development Process of China

This study aims to evaluate the preferences of Shanghai residents for four key attributes of carbon tax policies via the choice-based conjoint analysis method, with the goal of understanding the potential application of carbon tax policies in China. The findings indicate that the most critical concern for Shanghai residents is the annual cost of the ca trbonax (48.87%), followed by policy transparency (24.72%), revenue allocation (16.68%), and policy implementers (9.73%). The average willingness to pay is CNY 1435.28 annually, indicating a relatively high acceptance of carbon tax policies. Furthermore, increasing public awareness of carbon tax policies significantly enhances willingness to pay, which in turn helps increase tax revenue and promotes the development of low-carbon technologies. This study provides valuable insights for policymakers on carbon tax implementation, contributing to China’s transition to a low-carbon economy.

Taxing animal-based food products: A qualitative framing analysis of the media debate in Germany

Abstract Background In most high-income countries, consumption of animal-based food products exceeds levels recommended for health and environmental reasons. Although taxes can reduce the consumption of animal-based products, they are politically controversial. In recent years, various tax models and motivations for these have been discussed. Our study seeks to identify key arguments and policy actors in the German media debate on the taxation of animal-based products, shedding light on emerging narrative frames surrounding tax models and motivations. Methods We conducted a qualitative analysis of German media coverage on taxes and levies influencing the price of animal-based foods. We analyzed 488 articles from 10 national newspapers and eight trade press journals published between February 2019 and July 2023. Employing an inductive approach, we identified the actors involved in the debate and common frames and arguments around various tax proposals. Results We found broad consensus on a need for change due to inadequate animal welfare conditions, while environmental and health arguments are more contested. Significant debate surrounds the suitability of taxation as the preferred policy instrument. Furthermore, doubts are raised about a tax’s effectiveness and appropriate revenue allocation. Framing of the tax often emphasizes potential negative impacts on domestic production and product affordability. Additionally, concerns about various unintended consequences and the overall unpopularity of taxation emerge as prominent themes. Conclusions The taxation of animal-based products for health and environmental reasons is still highly contested in the media debate in Germany. Many, but not all arguments commonly raised against such taxes may be considered spurious from an evidence-based public health perspective. Proponents of such taxes may seek to address existing concerns through appropriate policy design and communication strategies. Key messages • Taxation of animal-based foods may help to align consumption with levels recommended for health and environmental reasons, but adoption and implementation is hindered by political controversy. • Objections common in the public debate on such taxes could be addressed with appropriate policy design alleviating justified concerns, and with communication strategies countering spurious arguments.

An optimal scheduling strategy for electricity-thermal synergy and complementarity among multi-microgrid based on cooperative games

Multi-microgrid (MMG) systems provide an effective way to convert renewable energy into other forms of energy for low-carbon utilization. However, the coupling of multi-energy and renewable energy brings a challenge to the stable operation and dispatch of the system. Therefore, an electricity-thermal-gas-hydrogen MMG complementary optimization model based on peer-to-peer (P2P) electricity-thermal synergy is proposed. The model focuses on the coupling and conversion of electricity, hydrogen, and thermal through a hydrogen energy storage system (HESS) combined with renewable energy, and incorporates integrated demand response (IDR) and ladder-type carbon trading mechanism (LCTM). Subsequently, based on the cooperative game and the alternating direction multiplier method (ADMM), a multi-energy synergistic and complementary optimal scheduling strategy is proposed, which increases the flexibility of multi-energy sharing. In addition, a revenue allocation optimization strategy that takes into account the fairness and renewable energy consumption rate is proposed to achieve the stability of the alliance system operation. Finally, the simulation results show the effectiveness of the proposed model and strategy, realizing the complementary sharing of regional multi-energy, enabling the expansion of the boundaries of optimal energy allocation, further improving the low-carbon economic operation capability of MMG, and reducing the dependence of the system on the energy market.

The Role of Sustainable Tourism in Enhancing Cultural Heritage Preservation: In-depth Analysis

Sustainable tourism is essential to improving the preservation of cultural property since it encourages ethical travel, helps local communities, and raises money for conservation initiatives. It guarantees the preservation of cultural treasures for future generations while promoting awareness and appreciation of them. In this paper, the relationship between sustainable tourism practice, environmental policies, tourist education, community involvement, tourism revenue allocation, and cultural heritage preservation were evaluated using structural equation modeling (SEM) analysis. Five hypotheses were developed and the dataset includes 232 respondents. A systematic questionnaire with a Likert scale rating was used to evaluate the data. As a result, latent construct validity and reliability were examined, and the structural model evaluated the connections between the constructs in the context of the suggested hypotheses. The structural model revealed that EP, STP, and TE are positively connected to the CHP, providing support for hypothesis 1: Cultural Heritage Preservation and Sustainable Tourism Practice (CHP→STP) and 3:Cultural Heritage Preservation and Environmental Policies (CHP→EP) are well supported and show no significant changes to enhancing heritage preservation.

Determination of Accommodation Tax Spending Areas Using the SWARA Method

The allocation of revenue generated from the accommodation tax, which has recently been introduced in Türkiye, has not been specified within the framework of the law. In this context, the aim of the research is to determine the spending areas and establish priority ranking for the tax collected from tourists. In this regard, data was collected using a survey form consisting of 20 criteria and analyzed using the SWARA method. Upon examining the research findings, the highest average criteria for allocation are financing activities, improving infrastructure and superstructure services, preserving and restoring natural and cultural heritage sites, investing in destination marketing efforts, maintaining museums, and creating recreation activity areas. The lowest average criteria, on the other hand, include supporting projects for refugee integration, providing holiday support to disadvantaged groups, and offering campaigns for public transportation services. As a result of the research, participants indicated that the tax revenue should be allocated to creating permanent structures, restoration and maintenance efforts, and areas related to destination marketing rather than campaigns, projects, or aids that would directly benefit tourists, local residents, or refugees.

An evolutionary game model for indirect data sharing in manufacturing big data consortium

In the context of the explosive growth of manufacturing data, a manufacturing big data consortium is a collaborative organization aimed at promoting efficient decision-making and technological innovation. It is of vital significance to study how to effectively promote the data sharing among the members of manufacturing big data consortium. In this paper, we propose an evolutionary game model to investigate how to facilitate data sharing in the manufacturing big data consortium. Then, we analyze the synergistic revenue allocation method based on the indirect data sharing mode, and calculate the probability of the ideal event. We explore the influencing factors of data sharing in the manufacturing big data consortium by simulating Evolutionary Stable Strategies. Our findings reveal that the initial willingness of participants has a profound impact on their sharing behavior. Furthermore, the optimal interval revenue allocation coefficient can improve the probability of the manufacturing big data consortium to share data. Factors such as incentive revenue and social penalties positively influence the evolution towards active sharing strategies. In contrast, factors such as speculative revenue and data sharing costs inhibit the evolution towards active sharing strategies.

Expand or not? Trade-offs of the remanufacturer on recycling channels

The integration of online trading has emerged as a crucial driver of operational efficiency in the reverse supply chain. This study expands the recycling model to include three distinct scenarios: basic-offline recycling (BR), single-platform recycling (SR), and dual-platform recycling (DR). The research delves into the implications of varying platform numbers, profit-sharing contracts, consumer recycling preferences, and recycling price adjustment speeds on supply chain stability within a multi-period decision-making framework. Findings reveal that the SR model is not always yield higher profits for remanufacturers through lower revenue allocation proportions to platforms, in stark contrast to the DR model. Furthermore, rapid decision adjustments do not consistently enhance the stability of the recycling system across multiple decision cycles. Remanufacturers' expansion strategies are significantly impacted by the costs associated with acquiring e-waste from individual recyclers. Importantly, an excess of platforms does not always result in favorable outcomes. Conversely, the SR model proves superior to the DR model in practical contexts that may arise. These insights offer valuable guidance to remanufacturers seeking to develop viable expansion strategies that foster mutually beneficial relationships among individual recyclers, remanufacturers, and platforms.

Cooperative supply game and its revenue allocation method considering location of transportation hub

PurposeThis paper aims to study the establishment of cooperative supply game model considering transportation hub location, and design the profit allocation rule of the cooperative supply coalition.Design/methodology/approachBased on the economic lost-sizing (ELS) game model and considering the location of transportation hub and the topology design of basic traffic network, we build a supply game model to maximize the profit of cooperative supply coalition. Based on the principle of proportion and the method of process allocation, we suppose the procedural proportional solution of the supplier cooperative supply game.FindingsThrough numerical examples, the validity and applicability of the proposed model and the procedural proportional solution were verified by comparing the procedural proportional solution with the weighted Shapley value, the equal division solution and the proportional rule.Originality/valueThis paper constructs a feasible mixed integer programming model for cooperative supply game. We also provide the algorithm of the allocation rule of cooperative supply game and the property analysis of the allocation rule.

The Politics of School Funding: How State Political Ideology is Associated With the Allocation of Revenue to School Districts

States diverge widely when it comes to education funding choices, leading to substantial differences in how much states spend on schooling, the role of local versus state revenue sources, and relative differences among districts in funding levels. Prior studies have documented that Democratic party control of state governments appears to be associated with higher levels of spending on K-12 education, but beyond that we know little about how political ideology is related to patterns of education funding allocation by states. This study examines this question using a nationwide dataset of school district expenditures from 1999 to 2015. The results indicate that states that are more politically liberal tend to provide more funds (per pupil) to local districts. More liberal states also provide relatively more favorable distributions to districts that are more urban and have larger Black student populations, in addition to perhaps rewarding districts with higher local property tax rates.

IMPACT OF FISCAL DECENTRALIZATION ON THE ECONOMIC GROWTH OF KADUNA STATE.

The economic development of local governments in Nigeria faces several challenges, including revenue allocation, lack of autonomy, and constant interference by the State Government. There is a widespread belief that Fiscal Decentralization (FD) is the remedy to these challenges, and this study used panel data from 2006 to 2021 to examine the effect of fiscal decentralization on economic growth in the 23 local government areas of Kaduna state. Fiscal Decentralization between Kaduna state and each local government was measured using four indicators, namely, revenue indicator (RI), expenditure indicator (EI), autonomy indicator (AI) and capital indicator (CI). Except for the expenditure indicator, the study's findings indicate that all measures of fiscal decentralization are positively and significantly correlated with economic growth. Further findings revealed that a possible explanation for why the expenditure indicator is negatively related to economic growth is that Local Governments are often used as administrative spending units, where spending decisions reflect the state government’s policies regardless of the immediate needs of the local government area in question. Based on the findings of this research, it is recommended that Kaduna state government should promote true fiscal decentralization by assigning more fiscal responsibilities to Local governments in order to bring about faster economic growth in all regions of the state.

Pricing and revenue allocation mechanisms for regional logistics networks in Cyber-Physical Internet

Cyber-Physical Internet technology links physical and virtual networks, facilitating communication and coordination for logistics stakeholders regarding their operational decisions. However, the optimal pricing within a regional logistics network incorporating Cyber-Physical Internet remains unexplored. To address this issue, this paper develops a Stackelberg game model between a carrier and a group of road operators. We derive and analyze the equilibrium decisions of the carrier’s logistics service fee and road operators’ tolls under distributed and horizontal partnership pricing strategies. Furthermore, we compare these two strategies and design a revenue allocation mechanism for road operators. Our theoretical and numerical analyses yield the following key findings. First, our results debunk the prevailing belief about toll pricing, demonstrating that road operators reduce their toll charges in response to a peer’s toll increase driven by rising unit variable road costs. Second, a collaborative pricing strategy among road operators consistently enhances market demand and profits by minimizing toll charges to the carrier. Third, revenue allocation among road operators is primarily based on unit variable road costs, ensuring fair distribution and encouraging cooperation for long-term benefits. This study enhances our understanding of both theoretical and practical aspects of pricing strategies for carriers and road operators within Cyber-Physical Internet.

Government subsidy and benefit distribution mechanisms for transportation PPP projects: An evolutionary game perspective

Public-private partnerships (PPP), as an important model for collaboration between the public and private sectors, is an urgent and critical topic due to the serious financial losses of governments involved in transportation PPP projects in recent years. Current research focuses on the government subsidy model, in which the effective implementation of government subsidies relies on the design of incentives for stakeholder behavior. Although the positive externalities are strong, they are prone to the problem of “free riding,” which leads to low project performance and challenges in compensating for the government's financial losses. Therefore, this study proposes a novel dynamic subsidy mechanism that can be adjusted based on actual changes in transportation demand and that is linked to project performance. We use evolutionary game theory to construct a two-party evolutionary game model of the government and social capital, focusing on the stability and influencing factors of these interactions. Our research unveils that reaching specific thresholds in both the incentive coefficient and benefit distribution ratio induces an “positive management–negative management” shift in the behavior of involved parties, leading to enhanced project outcomes. Notably, fluctuations in operational quality substantially enhance the efficiency of the active management of private sector, with no discernible impact on the subsidy efficiency of the government. Therefore, our study provides a theoretical framework for improving the revenue allocation and government subsidy mechanism, which has theoretical and practical implications for enhancing the effect of government incentives and improving the quality of operational social capital.

Axiomatic characterizations of the core and the Shapley value of the broadcasting game

AbstractWe study the cooperative game associated with a broadcasting problem (the allocation of revenues raised from the collective sale of broadcasting rights for a sports tournament). We show that the set of core allocations can be characterized with three axioms: additivity, null team and monotonicity. We also show that the Shapley value can be characterized with additivity, equal treatment of equals and core selection.

The public provision of goods in democracies: Do age and inequality matter?

AbstractWe build a multi-dimensional model of political decision-making with endogenous political parties to analyse the effect of inequality and demography on public spending. Voters differ in terms of income and age. Political competition determines in equilibrium the tax rate and the allocation of revenue between income redistribution and two forms of public spending—a capital good and a neutral good. All agents value the neutral good equally but the young like capital spending more than the old do. We show that the effect of age (resp., inequality) on equilibrium public spending can go in any direction based on the underlying level of inequality (resp., age). Our findings reconcile a large body of seemingly contradictory stylised empirical findings in public economics.

Taxing sugar-sweetened beverages: Knowledge, beliefs and where should the money go?

BackgroundThe Sugar-Sweetened Beverage (SSB) industry consciously and subconsciously influences consumers to buy its products. Countering unhealthy messaging and behaviour could be tackled through the SSB levy and allocation of revenue toward healthy lifestyle programs. Given the limited information in the UAE on demographic and consumer knowledge and beliefs and allocation of SSB levy, we conducted a study to explore this further. The study objectives were to a) explore the association between demographic factors (nationality, income and education) with knowledge and beliefs for SSB and b) explore participants' views on allocating SSB levy toward healthy lifestyle programs. MethodsA cross-sectional study of adults in the United Arab Emirates. ResultsThe findings suggest knowledge was high for Sugar-Sweetened Beverages (SSB), obesity, and diabetes (1,231, 96.1%), and there was a high awareness of SSB tax (1,066, 83.2%). Knowledge and beliefs about Sugar-Sweetened Beverages were statistically significant for two demographic factors. There was support for the tax revenue to be spent on government programs and greater support for spending to be directed toward specific healthy lifestyle programs such as school health programmes (514, 39.8%), children's diet and nutrition programmes (497, 38.5%), physical activity programmes (480, 37.2%), among others. ConclusionsThe findings shed light on the influence demographic factors have on knowledge and beliefs, public health gaps and potential areas for SSB levy expenditure. Further research is needed to understand how best to implement healthy lifestyle programs within the community to optimise coverage, cost-effectiveness, and health outcomes.

Data-driven two-stage robust optimization dispatching model and benefit allocation strategy for a novel virtual power plant considering carbon-green certificate equivalence conversion mechanism

Aiming at a large number of decentralized resources such as rural biomass, rooftop photovoltaic, and decentralized wind power, a novel rural virtual power plant (VPP) has been conceptualized. The VPP is integrated by biomass waste conversion system (BWC), carbon to energy (C2P), demand response aggregator (DRA), and distributed renewable energy (DRE), namely, BDCD-VPP. Then, this paper proposes a data-driven two-stage robust optimization dispatching model for BDCD-VPP considering carbon-green certificates equivalent conversion mechanism. This model aims to address the uncertainty of wind power plants (WPP) and photovoltaic (PV) power generation. Strong duality theorem (SDT) and C&CG algorithm are applied to construct this model. Thirdly, the Aumann-Shapley method (A-S) was enhanced by incorporating risk factor, cost factor, and carbon reduction factor. This refinement results in the development of a synergistic scheduling revenue allocation method for electricity‑carbon-green certificates. Finally, the Lankao rural energy revolution pilot program in China is selected as the case study, the results showed: (1) The BDCD-VPP aggregates distributed energy sources such as the rural WPP and the PV to realize electricity‑carbon-electricity cycle effect. The BDCD-VPP generates a green certificate revenue of 47.17¥/MWh and exhibited carbon emissions of 0.37 t/MWh. The proposed Carbon-Green Certificates Equivalent Conversion Mechanism increases BDCD-VPP benefit ratio by 3.52%. (2) The proposed two-stage robust optimization dispatching model enhances the ability of BDCD-VPP to adapt to uncertainty. Compared to the day-ahead stage, biomass power generation (BPG) and waste power generation (WPG) increase upward peaking power by 24.05% and 9.99% in intra-day stage. Flue gas treatment system (FG-TS), gas-power plant carbon capture (GPPCC) and power to gas (P2G) increase downward peaking power by 65.15%, 70.99% and 25.94%. (3) Utilizing the proposed benefit allocation methodology, BPG and WPG need to concede 38.25¥/MWh and 65.02¥/MWh for carbon emissions associated with electricity. WPP and PV need to concede 64.25¥/MWh and 33.71¥/MWh for power generation uncertainty. GPPCC, P2G, DRA, and small hydropower station (SHS) obtain revenues of 24.48 ¥/MWh, 55.07 ¥/MWh, 70.38 ¥/MWh, and 51.30 ¥/MWh. Compared to the A-S, the proposed benefit allocation methodology exhibits 6.92% improvement in satisfaction. Overall, the proposed data-driven two-stage robust optimization dispatching model and benefit allocation strategy facilitates the optimal aggregation and utilization of rural distributed energy resources, considering the interests of various stakeholders. This is conducive to achieving a clean and low-carbon transformation of the overall energy structure.

V2G Carbon Accounting and Revenue Allocation: Balancing EV Contributions in Distribution Systems

Accurate carbon emission accounting for electric vehicles (EVs) is particularly important, especially for those participating in the carbon market. However, the participation of numerous EVs in vehicle-to-grid (V2G) scheduling complicates the precise accounting of individual EV emissions. This paper presents a novel approach to carbon accounting and benefits distribution for EVs. It includes a low-carbon dispatch model for a distribution system (DS), aimed at reducing total emissions through strategic EV charging scheduling. Further, an improved carbon emission flow accounting model is proposed to calculate the carbon reduction of EVs before and after low-carbon dispatch. It enables real-time carbon flow tracking during EV charging and discharging, then accurately quantifies the carbon reduction amount. Additionally, it employs the Shapley value method to ensure equitable distribution of carbon revenue, balancing low-carbon operation costs and carbon reduction contributions. A case study based on a 31-node campus distribution network demonstrated that effective scheduling of 1296 EVs can significantly reduce system carbon emissions. This method can accurately account for the carbon emissions of EVs under different charging states, and provides a balanced analysis of EV carbon reduction contributions and costs, advocating for fair revenue allocation.

A road data assets revenue allocation model based on a modified Shapley value approach considering contribution evaluation

This paper constructs a two-layer road data asset revenue allocation model based on a modified Shapley value approach. The first layer allocates revenue to three roles in the data value realization process: the original data collectors, the data processors, and the data product producers. It fully considers and appropriately adjusts the revenue allocation to each role based on data risk factors. The second layer determines the correction factors for different roles to distribute revenue among the participants within those roles. Finally, the revenue values of the participants within each role are synthesized to obtain a consolidated revenue distribution for each participant. Compared to the traditional Shapley value method, this model establishes a revenue allocation evaluation index system, uses entropy weighting and rough set theory to determine the weights, and adopts a fuzzy comprehensive evaluation and numerical analysis to assess the degree of contribution of participants. It fully accounts for differences in both the qualitative and quantitative contributions of participants, enabling a fairer and more reasonable distribution of revenues. This study provides new perspectives and methodologies for the benefit distribution mechanism in road data assets, which aid in promoting the market-based use of road data assets, and it serves as an important reference for the application of data assetization in the road transportation industry.

Federalism in Nigeria: Issues, Challenges and the Way Forward

The study investigated Federalism in Nigeria: Issues and Challenges.To achieve this purpose, Survey research design was adopted. This design was found suitable because it involves using a self-designed questionnaire in collecting data from the respondents. The Population of the study consisted of all the respondents in Akwa Ibom State. A sample of 200 respondents was selected using purposive sampling technique. The Instrument used for obtaining data was a researcher developed instrument entitled “Practice of Federalism Questionnaire (PFQ)”. The instrument was given face validation by experts. In order to establish the reliability of the instrument, a pilot study was carried out on a sample of 30 respondents using a test-retest method. Data generated from the study were analyzed using mean, standard deviation and t-test analysis for both research questions and t-test respectively. The results of the findings showed that there is a significant influence of Federalism in Nigeria: Issues and Challenges based on resource allocation, inter-ethnic competition and inter-governmental relations. Based on the findings, it is recommended among others that there should be a review of Revenue Allocation Formulae to emphasize the Derivation Principle and allocation of larger percentage of resources to states, there should also encourage and facilitate dialogue among ethnic leaders and civil society organizations to address grievances and promote peaceful coexistence. Finally,there should consider devolving more powers to the state and local governments, allowing them to have greater control over matters that directly affect their communities. This promotes local governance and development.

Revisiting Calls to Restructure Nigerian Styled Federalism

Over-dependence by federating units on the central government on financial matters, created some misgivings over the operational trajectory of federalism and its acclaimed dysfunctionality in Nigeria. The paper revisits the calls to restructure Nigeria's peculiar federalism, evaluates the historical antecedents, assessed government's response to such calls, at the same time, examines altercations for and against restructuring. It adopted political economy for theoretical framework, and descriptive research design, utilising secondary source of data with content analysis. The paper found that the main bone of contention is anchored around economic exclusivity by the federal government, which is breeding dissatisfaction. Nature of politics influenced lopsided restructuring that concentrated on territorial aspects, rather than the economic domain, this disabled fiscal federalism. It concluded that the policy of concentrating revenue allocation at the centre, does not give room for each federating unit to leverage on their capacity to internally generate revenue from the resources in their environment. In order to enjoy the dividend of federalism, and advance towards achieving sustainable development a revisit to calls for restructuring is needed. There is fluidity in government's commitment toward restructuring, seen in the lack of implementation of various committees reports on restructuring and fiscal federalism. Also, there is absence of the political will to change the status quo of unitarized federalism. The paper recommends that comprehensive restructuring, with the states and local government revenue generating capacity as the kick-off point. It urgently requires cutting down cost of governance to the barest minimum.