文章基本信息

标题：Statistical Review and Match Analysis of Rugby World Cups Finals
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作者：Luis Vaz ; Sharief Hendricks ; Wilbur Kraak 等
期刊名称：Journal of Human Kinetics
印刷版ISSN：1640-5544
电子版ISSN：1899-7562
出版年度：2019
卷号：66
期号：1
页码：247-256
DOI：10.2478/hukin-2018-0061
出版社：Walter de Gruyter GmbH
摘要：This paper synthesises the simulation studies concerning green tax reform (GTR) and employment double dividend (EDD) in European and non-European countries. The studies included investigate the effect of GTR on employment. We compared the simulation results between European and non-European countries to understand the impact of study region and our findings are fivefold. First, the simulation results suggest that GTR-driven EDD is observed in both European and non-European countries, but the average effect on employment in European countries (0.67%) is significantly greater than in non-European countries (0.18%). Second, optimal tax and tax revenue recycling policies in European and non-European countries for EDD are not identical. Reducing employers’ social security contributions (SSC) has the potential to generate EDD in both countries. However, a reduction in value added tax (VAT) has the highest average effect on employment in European countries (1.62%), which negatively affects employment in non-European countries (-0.02%). Third, a reduction in personal income tax (PIT) as a tax recycling method creates a marginally average employment dividend in non-European countries (0.16%) but is counterproductive in European countries (-0.15%). Fourth, other taxes, which predominantly represent mixed taxes, exhibit the highest EDD potential in both European (1.01%) and non-European (0.46%) countries. Finally, employment dividend diminishes over time, but a weak quadratic pattern has been observed that reveals an accelerating effect on employment in the long term. These reflections should be considered before employing GTR in non-European countries in order to yield EDD.
关键词：rugby union ; game related statistics ; performance team profiles