The Truth About Taxes and Your Employment (FT Press Delivers Elements)

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In most countries, for example, a tax on sugar-sweetened beverages would be a tax on a large proportion of discretionary sugar intake. However, the fact that Denmark managed to implement a tax based on the percentage of saturated fat in foods indicates that more complex, nutrient-focused taxes may also be administratively feasible in some settings.

As much of the costs of noncommunicable diseases associated with a poor diet are borne by society and lower social welfare, there is an economic rationale for taxing such foods. The marginal external costs associated with specific energy-dense, nutrient-poor foods still need to be estimated. The public health perspective may be that taxes should be set sufficiently high to cause a meaningful reduction in consumption, even if that tax exceeds the external costs.

Ideally, the level of the diet-related taxation of a food product should increase with increasing content of target nutrients in a product.

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This would give consumers an incentive to switch to healthier products and give producers of processed foods an incentive to improve the healthiness of their products. The scheduled levy on beverages in the United Kingdom of Great Britain and Northern Ireland will be graduated according to the added-sugar content of the beverage. The details of the tax were announced in advance, so that manufacturers could start reformulating their products in anticipation of the tax. In contrast, taxes as a percent of price create incentives for consumers to substitute toward cheaper products instead of healthier products..

September 2017

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Excise or production taxes are also preferable because, compared with a sales tax, they are more likely to be built into the shelf price that consumers see when making their purchase. There is less agreement on the best mechanisms for health-related subsidies. Although most of the diet-related fiscal policies that have been implemented are national, some individual municipalities have enacted their own systems of taxation to improve diets. The effectiveness of fiscal interventions may be enhanced through efforts to educate consumers and improve public awareness that the target has either been taxed, because it is an unhealthy product or subsidized, because it is a healthy product.

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Existing policies in other sectors might impact the price of food and thus work in combination, or unintentionally undermine, diet-based fiscal policies. For example, agricultural policies and food aid programmes can affect the relative prices of food. The potential impact of fiscal policies on equity is a concern.

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Studies on the ethical implications of using taxation as a public health tool, at least in the context of tobacco control, indicate that regressive taxes and the restriction of freedoms are probably justified by the potential health benefits, 36 , 37 especially if the revenue from the taxes is used to fund support services that assist people to stop smoking. In relation to the restriction of freedoms, it is important to be clear that such taxes do not represent a complete prohibition of choice or denial of freedom.

However, by increasing the retail prices of tobacco and tobacco products, they do restrict or limit the capacity for an individual with finite economic resources to choose in accordance with their desire. It has been proposed that the revenues from food taxes be used to enhance or amplify the health benefits of the taxation, reduce potential inequalities and improve public acceptability of the taxation.

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Low-income consumers may experience disproportionate health benefits through larger reductions in consumption, particularly when there is health-related taxation on soft drinks. Revenue is a critical topic for policy-makers considering the implementation of new taxes. Taxation to improve diets is likely to be very cost—effective.

The results indicated that, in terms of cumulative effectiveness and cost saving, fiscal measures that reduced the prices of fruit and vegetables or increased the prices of foods high in fat were always cost—effective. Evidence on the cost—effectiveness of subsidies, which are often perceived as a drain on government budgets, is scarce. The beverage, food and sugar industries have actively lobbied against diet-related taxation on foods and beverages.

In South Africa, for example, concerns about employment were the primary arguments against a tax on sugar-sweetened beverages. However, independent estimates of the potential effects of such a tax on employment, which considered development of alternate markets, were substantially lower than those quoted by industry actors. Various firms, including food manufacturers, distributors and retailers, are likely to play a critical role in determining the effects of food taxes.

For example, each may absorb some of the tax rather than pass it on to consumers in the form of higher prices. Although there is limited relevant evidence available, the role of industry in mediating the effect of taxation on consumers is likely to be substantial.

the truth about taxes and your employment ft press delivers elements Manual

Food industry actors are primarily concerned about the effect of food taxation on consumer demand, sales and profits. Food manufacturers can play a key role in reformulating their products to reduce or even eliminate diet-related taxation on them. Well designed taxes or subsidies, which vary based on the content of unhealthy nutrients in foods, give strong incentives for such reformulation. Reformulation that increases the healthiness of foods has already occurred in response to more detailed labelling on packaged foods and the addition of calorie numbers to menus.

Well designed taxes and subsidies can change the prices, purchase and consumption of target foods, although the effects on overall diet and health are less clear. To maximize impact, the ideal tax needs to be implemented on a large geographical scale, to be designed with graduated thresholds for the nutrients of concern and should cover a broad range of non-core food items that are energy-dense and nutrient-poor.

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The most effective structure of such a tax is likely to be an excise tax that is applied on the basis of volume or weight and included in shelf prices. Factors relevant to political economy underlie many of the policy considerations identified in this review. As of June 30, , we employed approximately , people on a full-time basis, 73, in the U. Of the total employed people, 39, were in operations, including manufacturing, distribution, product support, and consulting services; 40, were in product research and development; 34, were in sales and marketing; and 11, were in general and administration.

The acquisition of LinkedIn Corporation resulted in the addition of approximately 11, people in fiscal year Certain of our employees are subject to collective bargaining agreements. Our Internet address is www. At our Investor Relations website, www. Our goal is to maintain the Investor Relations website as a portal through which investors can easily find or navigate to pertinent information about us, including:. The information found on our website is not part of this or any other report we file with, or furnish to, the SEC.

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In addition to these channels, we use social media to communicate to the public. It is possible that the information we post on social media could be deemed to be material to investors. We encourage investors, the media, and others interested in Microsoft to review the information we post on the social media channels listed on our Investor Relations website. We generate revenue by licensing and supporting an array of software products, by offering a wide range of cloud-based and other services to consumers and businesses, by designing, manufacturing, and selling devices that integrate with our cloud-based services, and by delivering relevant online advertising to a global audience.

Our most significant expenses are related to compensating employees; designing, manufacturing, marketing, and selling our products and services; datacenter costs in support of our cloud-based services; and income taxes. LinkedIn has been included in our consolidated results of operations since the date of acquisition.

Our change in phone strategy resulted in a reduction in units sold and associated expenses in fiscal year and Our industry is dynamic and highly competitive, with frequent changes in both technologies and business models. Each industry shift is an opportunity to conceive new products, new technologies, or new ideas that can further transform the industry and our business. At Microsoft, we push the boundaries of what is possible through a broad range of research and development activities that seek to identify and address the changing demands of customers and users, industry trends, and competitive forces.

The markets for software, devices, and cloud-based services are dynamic and highly competitive. Our competitors are developing new software and devices, while also deploying competing cloud-based services for consumers and businesses. We must continue to evolve and adapt over an extended time in pace with this changing environment. The investments we are making in infrastructure and devices will continue to increase our operating costs and may decrease our operating margins.

Our success is highly dependent on our ability to attract and retain qualified employees.

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We hire a mix of university and industry talent worldwide. Aggregate demand for our software, services, and devices is correlated to global macroeconomic and geopolitical factors, which remain dynamic. Our international operations provide a significant portion of our total revenue and expenses. Many of these revenue and expenses are denominated in currencies other than the U.

As a result, changes in foreign exchange rates may significantly affect revenue and expenses. The strengthening of the U. See a discussion of these factors and other risks under Risk Factors in our fiscal year Form K. Our revenue historically has fluctuated quarterly and has generally been highest in the second quarter of our fiscal year due to corporate calendar year-end spending trends in our major markets and holiday season spending by consumers.

We report our financial performance based on the following segments: Productivity and Business Processes, Intelligent Cloud, and More Personal Computing. We have recast certain previously reported amounts to conform to the way we internally manage and monitor segment performance. Additional information on our reportable segments is contained in Note 21 — Segment Information and Geographic Data of the Notes to Financial Statements. Productivity and Business Processes revenue increased, driven by the acquisition of LinkedIn and higher revenue from Microsoft Office.

Intelligent Cloud revenue increased, primarily due to higher revenue from server products and cloud services. More Personal Computing revenue decreased, mainly due to lower revenue from Devices, offset in part by higher revenue from Windows and Search advertising. Gross margin percentage increased slightly due to a margin percent increase in More Personal Computing and segment sales mix, offset in part by margin percent declines in Productivity and Business Processes and Intelligent Cloud.

Gross margin percentage includes a 5-point improvement in commercial cloud gross margin primarily across Azure and Office Key changes in expenses were:. Windows 10 revenue is primarily recognized at the time of billing in the More Personal Computing segment, and the deferral and subsequent recognition of revenue is reflected in Corporate and Other. More Personal Computing revenue decreased, mainly due to lower revenue from Devices and Windows, offset in part by higher revenue from Search advertising and Gaming.

Intelligent Cloud revenue increased, primarily due to higher revenue from server products and cloud services and Enterprise Services. Productivity and Business Processes revenue increased slightly, driven by an increase in Office and Dynamics revenue. Productivity and Business Processes and More Personal Computing gross margin decreased, offset in part by higher gross margin from Intelligent Cloud.

Productivity and Business Processes revenue increased slightly, primarily due to an increase in Office and Dynamics revenue. Corporate and Other revenue is comprised of revenue deferrals related to Windows Corporate and Other operating income loss is comprised of revenue deferrals related to Windows 10 and corporate-level activity not specifically allocated to a segment, including impairment, integration, and restructuring expenses. Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other headcount-related expenses associated with product development.

Research and development expenses also include third-party development and programming costs, localization costs incurred to translate software for international markets, and the amortization of purchased software code and services content. Sales and marketing expenses include payroll, employee benefits, stock-based compensation expense, and other headcount-related expenses associated with sales and marketing personnel, and the costs of advertising, promotions, trade shows, seminars, and other programs. General and administrative expenses include payroll, employee benefits, stock-based compensation expense, severance expense, and other headcount-related expenses associated with finance, legal, facilities, certain human resources and other administrative personnel, certain taxes, and legal and other administrative fees.

Our annual goodwill impairment test as of May 1, indicated that the carrying value of our previous Phone Hardware reporting unit goodwill exceeded its estimated fair value. All remaining goodwill and intangible assets are included in our Devices reporting unit, within More Personal Computing under our current segment structure.