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106-695: Three of the U.S. territories are in the Caribbean Sea , eleven are in the Pacific Ocean , and all three freely associated states are also in the Pacific. Two additional Caribbean territories are disputed and administered by Colombia . Article IV, Section 3, Clause 2 of the U.S. Constitution grants to the United States Congress the responsibility of overseeing the territories. A series of U.S. Supreme Court decisions known as

212-452: A sales tax or value-added tax (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of a levy of n euros per hectolitre of alcohol sold ; manufactured tobacco (cigars, cigarettes, etc.), energy products (oil, gas, etc.), vehicles or so-called "luxury" products. The legislator's aim

318-722: A State for three months. Nationals are free to move around and seek employment within the United States without immigration restrictions, but cannot vote or hold office outside American Samoa. Each of the five inhabited areas: Puerto Rico , American Samoa , Guam , the Northern Mariana Islands and the United States Virgin Islands , has a non-voting member in the United States House of Representatives . Residents of

424-527: A brief time in British North America , gambling itself was for a time also subject to taxation, in the form of stamp duty , whereby a revenue stamp had to be placed on the ace of spades in every pack of cards to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to documents (and cards were categorized as such),

530-443: A certain level will be paid to the customs authorities). It is this notion of a threshold on the quantity transported (and not the actual use to which it will be put) that makes it possible to presume and differentiate between personal possession and commercial use (and this tax must be paid before transport, even in the case of a purchase with invoice in a large retail outlet intended for private individuals, This tax must be paid before

636-467: A means of imposing a greater level of punishment, by opening up convicted criminals to the charge of tax evasion . The economic analysis of excise taxes has its beginnings with Atkinson and Stiglitz in 1976 stating that if income taxes were optimal there would be no need for specific taxes. But, "if income taxation is not optimal, excise have a role to play, because they are relatively efficient sources of revenue, improve resource allocation by internalizing

742-579: A permanent non-military population have constitutions, and all five have locally elected territorial legislatures and executives, and some degree of political autonomy . Four of the five are "organized", but American Samoa is technically " unorganized " and subject to the direct jurisdiction of the Office of Insular Affairs . The first insular areas that the United States occupied were Baker Island, Howland Island and Navassa Island (1857) then Johnston Atoll and Jarvis Island (both in 1858) would be claimed. After

848-701: A tax on consumption and is related to Medieval Latin accisia, assisia, assisa 'tax, excise duty'. The exact derivation is unclear and is presumed to come from several roots. Excise was introduced to England from the Netherlands in the mid-17th century under the Puritan regime, as a tax, an excise duty, levied on drinks in 1650. In the British Isles , upon the Restoration of the Monarchy , many of

954-582: A tax on fur trading to raise revenue for building infrastructure. Later the British colonialist added taxes on tobacco, alcohol, sugar and tea. Today the types of taxes imposed by the federal government vary but most notable ones could be broken down in these three categories: However, there are small adjustments to these excise duties that vary from province to province. Excise taxes in Germany are an important source of government revenue. They are levied on

1060-707: A thickness of about 1 km (0.62 mi). Upper sedimentary layers relate to the period from the Mesozoic to the Cenozoic (250 million years ago) and the lower layers from the Paleozoic to the Mesozoic . The Caribbean seafloor is divided into five basins separated from each other by underwater ridges and mountain ranges. Atlantic Ocean water enters the Caribbean through the Anegada Passage between

1166-454: A threat of generating tsunamis which could have a devastating effect on the Caribbean islands. Scientific data reveals that over the last 500 years, the area has seen a dozen earthquakes above 7.5 magnitude. Most recently, a 7.1 earthquake struck Haiti on January 12, 2010. The hydrology of the sea has a high level of homogeneity. Annual variations in monthly average water temperatures at the surface do not exceed 3 °C (5.4 °F). Over

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1272-423: A variety of goods and serve to improve public health , promote environmental protection and fund social programs. The rates of these taxes are often adjusted to ensure they are achieving their goals. In Germany, the following excise is charged: France In France, the domestic consumption tax on energy products (TICPE) and the tax on tobacco and alcohol are excise duties. They are collected by customs, as

1378-579: A wide view of the kind of "step" which, if subject to a tax, would make the tax an excise. Excise taxes in Canada are an important source of revenue for both the federal and provincial government . They are used to raise revenue and discourage Canadian citizens to use or consume harmful goods like alcohol or tobacco. Excise taxes in Canada date back to the 17th century when the French colonial government imposed

1484-621: A year visit the area, including (in 1991–1992) about 8 million cruise ship tourists. Tourism based upon scuba diving and snorkeling on coral reefs of many Caribbean islands makes a major contribution to their economies. These three form the SSS islands that with the ABC islands comprise the Dutch Caribbean , of which the BES islands are not direct Kingdom constituents but subsumed with

1590-461: Is 1,023.5–1,024.0 kg/m (63.90–63.93 lb/cu ft). The surface water color is blue-green to green . The Caribbean's depth in its wider basins and deep-water temperatures are similar to those of the Atlantic. Atlantic deep water is thought to spill into the Caribbean and contribute to the general deep water of its sea. The surface water (30 m; 100 ft) acts as an extension of

1696-478: Is called coral bleaching , and can lead to the devastation of large areas of reef. Over 42% of corals are completely bleached, and 95% are experiencing some type of whitening. Historically the Caribbean is thought to contain 14% of the world's coral reefs. The habitats supported by the reefs are critical to such tourist activities as fishing and diving , and provide an annual economic value to Caribbean nations of US$ 3.1–4.6 billion. Continued destruction of

1802-707: Is concentrated around coral reefs where there is little variation in water temperature, purity and salinity. Leeward side of lagoons provide areas of growth for sea grasses . Turtle grass ( Thalassia testudinum ) is common in the Caribbean as is manatee grass ( Syringodium filiforme ) which can grow together as well as in fields of single species at depths up to 20 m (66 ft). Another type shoal grass ( Halodule wrightii ) grows on sand and mud surfaces at depths of up to 5 m (16 ft). In brackish water of harbours and estuaries at depths less than 2.5 m (8 ft 2 in) widgeongrass ( Ruppia maritima ) grows. Representatives of three species belonging to

1908-464: Is considered that in the long term it will also have positive effects on the welfare state of countries with public health. In other words, if society improves its consumption habits, it will be healthier in the future and diseases resulting from the consumption of unhealthy products will be prevented. This will reduce the need for medical services, which are financed by the state and therefore mean lower health care costs for governments. In recent years,

2014-412: Is dock dues in overseas departments. In France, the transport of alcohol (or tobacco and other products subject to this tax) in excess of a relatively small quantity, even by private individuals for their own consumption, is subject to this tax (also known as "excise duty") for example, for the transport of alcohol in casks (this tax may be levied when crossing a border, where the quantity of alcohol above

2120-411: Is endangered. The Antilles along with Central America lie in the flight path of migrating birds from North America so the size of populations is subject to seasonal fluctuations. Parrots and bananaquits are found in forests. Over the open sea can be seen frigatebirds and tropicbirds . The Caribbean region has seen a significant increase in human activity since the colonization period. The sea

2226-484: Is endangered. The rhinoceros iguana from the island of Hispaniola which is shared between Haiti and the Dominican Republic is also endangered. The region has several types of sea turtle ( loggerhead , green turtle , hawksbill , leatherback turtle , Atlantic ridley and olive ridley ). Some species are threatened with extinction. Their populations have been greatly reduced since the 17th century –

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2332-416: Is fully taxable as income of United States residents. Puerto Rico is inside the main domestic customs territory of the United States, but the other insular areas are outside it; tariff treatment varies (see Foreign trade of the United States § Customs territory ). The U.S. State Department and the U.S. Code also use the term "insular area" to refer not only to territories under the sovereignty of

2438-485: Is levied on goods that came into existence inland . An excise is considered an indirect tax , meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excise is thus a tax that relates to a quantity, not a value, as opposed to the value-added tax which concerns the value of a good or service. Excises are typically imposed in addition to an indirect tax such as

2544-407: Is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties , which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border , while excise

2650-445: Is one of the largest oil production areas in the world, producing approximately 170 million tons per year. The area also generates a large fishing industry for the surrounding countries, accounting for 500,000 tonnes (490,000 long tons; 550,000 short tons) of fish a year. Human activity in the area also accounts for a significant amount of pollution . The Pan American Health Organization estimated in 1993 that only about 10% of

2756-714: Is separated from the ocean by several island arcs of various ages. The youngest stretches from the Lesser Antilles to the Virgin Islands to north of Trinidad and Tobago , which is in the Atlantic. This arc was formed by the collision of the South American Plate with the Caribbean Plate . It included active and extinct volcanoes such as Mount Pelee , the Quill on Sint Eustatius in

2862-694: Is the national flower of Jamaica and the Bayahibe rose ( Pereskia quisqueyana ) which is the national flower of the Dominican Republic and the ceiba which is the national tree of both Puerto Rico and Guatemala . The mahogany is the national tree of the Dominican Republic and Belize . The caimito ( Chrysophyllum cainito ) grows throughout the Caribbean. In coastal zones there are coconut palms and in lagoons and estuaries are found thick areas of black mangrove and red mangrove ( Rhizophora mangle ). In shallow water flora and fauna

2968-463: Is the second most polluted sea. Pollution (in the form of up to 300,000 tonnes of solid garbage dumped into the Caribbean Sea each year) is progressively endangering marine ecosystems, wiping out species, and harming the livelihoods of the local people, which is primarily reliant on tourism and fishing. KfW took part in a €25.7 million funding agreement to eliminate marine trash and boost

3074-465: Is to discourage the consumption of products it considers to have a negative externality (sometimes referred to as sin tax ). More recently, excise duty has been introduced on certain forms of transport considered to be polluting (such as air transport) or on the consumption of products that generate polluting waste that is little or not at all recycled or harmful to the environment (such as electronic products, certain plastic packaging, etc.). These are

3180-706: The Americas , is known as the Caribbean . The Caribbean Sea is one of the largest seas on Earth and has an area of about 2,754,000 km (1,063,000 sq mi). The sea's deepest point is the Cayman Trough , between the Cayman Islands and Jamaica , at 7,686 m (25,217 ft) below sea level . The Caribbean coastline has many gulfs and bays : the Gulf of Gonâve , the Gulf of Venezuela ,

3286-478: The Caribbean ; only one extant species is not endangered. There are 500 species of reptiles (94% of which are endemic ). Islands are inhabited by some endemic species such as rock iguanas and American crocodile . The blue iguana , endemic to the island of Grand Cayman , is endangered. The green iguana is invasive to Grand Cayman . The Mona ground iguana which inhabits the island of Mona, Puerto Rico ,

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3392-594: The Caribbean Netherlands , La Soufrière in Saint Vincent and the Grenadines and Morne Trois Pitons on Dominica . The larger islands in the northern part of the sea Cuba , Hispaniola , Jamaica and Puerto Rico lie on an older island arc. The geological age of the Caribbean Sea is estimated to be between 160 and 180 million years and was formed by a horizontal fracture that split

3498-613: The Gulf of Darién , Golfo de los Mosquitos , the Gulf of Paria and the Gulf of Honduras . The Caribbean Sea has the world's second-largest barrier reef , the Mesoamerican Barrier Reef . It runs 1,000 km (620 mi) along the Mexico, Belize , Guatemala , and Honduras coasts. The name Caribbean derives from the Caribs , one of the region's dominant native people at the time of European contact during

3604-529: The Gulf of Mexico's west coast, forming siliciclastic sedimentary rocks . In the early Jurassic due to powerful marine transgression , water broke into the present area of the Gulf of Mexico creating a vast shallow pool. Deep basins emerged in the Caribbean during the Middle Jurassic rifting . The emergence of these basins marked the beginning of the Atlantic Ocean and contributed to

3710-482: The Insular Cases created a distinction between "incorporated territories", where the full Constitution of the United States applies, and " unincorporated territories ", where only basic protections apply. The only current incorporated territory, Palmyra Atoll , is uninhabited. A U.S. territory is considered "organized" when the U.S. Congress passes an organic act for it. Three of the U.S. territories with

3816-501: The Lesser Antilles and the Virgin Islands and the Windward Passage between Cuba and Haiti . The Yucatán Channel between Mexico and Cuba links the Gulf of Mexico with the Caribbean. The deepest points of the sea lie in Cayman Trough with depths reaching approximately 7,686 m (25,220 ft). Despite this, the Caribbean Sea is considered a relatively shallow sea compared to other bodies of water. The pressure of

3922-540: The Nevada Legislature (2009) – proposed wordings: Excise taxes on unhealthy products include specific taxes on calorie-dense and nutrient-poor food products that are harmful to health. As with environmental taxes, they are not intended to raise revenue but to modify consumer behaviour towards the consumption of food products that are healthy for human health. These include the taxation of specific products such as fast food or high-sugar beverages. For example,

4028-477: The Northern Mariana Islands to Germany in 1899. The islands passed to Japan, which in turn lost them to the United States in 1945 after the end of World War II. The Marshall Islands became self-governing in 1979 and fully independent along with the Federated States of Micronesia in 1986. Palau achieved independence in 1994. The three countries maintain sovereignty with free association status with

4134-529: The South American Plate to the east of the Caribbean causes the region of the Lesser Antilles to have high volcanic activity. A very serious eruption of Mount Pelée in 1902 caused many casualties. The Caribbean sea floor is also home to two oceanic trenches : the Cayman Trench and the Puerto Rico Trench , which put the area at a high risk of earthquakes . Underwater earthquakes pose

4240-652: The Spanish–American War in 1898, several territories were taken that are still under U.S. sovereignty (Puerto Rico and Guam, both in 1898). Palmyra Atoll was annexed along with the Republic of Hawaii (formerly a Kingdom) that same year. American Samoa was reclaimed the following year (1899). In 1917, at the height of World War I , Denmark sold the Danish Virgin Islands to the United States. The U.S. Navy annexed Kingman Reef in 1922. Spain had sold

4346-501: The circular economy in the Caribbean's Small Island Developing States . The project "Sustainable finance methods for marine preservation in the Caribbean" will assist remove solid waste and keep it out of the marine and coastal environment by establishing a new facility under the Caribbean Biodiversity Fund (CBF). Non-governmental organizations, universities, public institutions, civil society organizations, and

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4452-670: The supercontinent called Pangea in the Mesozoic Era . It is assumed the proto-caribbean basin existed in the Devonian period and in the early Carboniferous movement of Gondwana to the north and its convergence with the Euramerica basin decreased in size. The next stage of the Caribbean Sea's formation began in the Triassic . Powerful rifting led to the formation of narrow troughs, stretching from modern Newfoundland to

4558-600: The 10th century by the Vikings . Following Columbus's discovery of the islands, the area was quickly colonized by several Western cultures (initially Spain , then later England , the Dutch Republic , France , Courland and Denmark ). Following the colonization of the Caribbean islands, the Caribbean Sea became a busy area for European-based marine trading and transports. This commerce eventually attracted pirates such as Samuel Bellamy and Blackbeard . As of 2015

4664-552: The 16th century, Europeans visiting the Caribbean region distinguished the "South Sea" (the Pacific Ocean south of the isthmus of Panama) from the "North Sea" (the Caribbean Sea north of the same isthmus). The Caribbean Sea had been unknown to the populations of Eurasia until after 1492 when Christopher Columbus sailed into Caribbean waters to find a sea route to Asia. At that time, the Americas were generally unknown to most Europeans, although they had been visited in

4770-544: The British colonial era in mid-19th century to generate revenue by taxing commodities . Then after gaining independence in 1947, it has undergone many changes and today it is using the Goods and Services tax (GST) system introduced in 2017. Excise taxes in India could be broken down into these main categories: There are also a few more categories like Service tax or education cess. However, a lot of these taxes have been subsumed in

4876-901: The Caribbean Islands and the Central American coast. Among them stands out the Belize Barrier Reef , with an area of 963 km (372 sq mi), which was declared a World Heritage Site in 1996. It forms part of the Great Mayan Reef (also known as the MBRS ) and, being over 1,000 km (600 mi) in length, is the world's second longest. It runs along the Caribbean coasts of Mexico , Belize , Guatemala and Honduras . Since 2005 unusually warm Caribbean waters have been increasingly threatening Caribbean coral reefs . Coral reefs support some of

4982-531: The Caribbean itself. The Caribbean hurricane season as a whole lasts from June through November, with the majority of hurricanes occurring during August and September. On average around nine tropical storms form each year, with five reaching hurricane strength. According to the National Hurricane Center 385 hurricanes occurred in the Caribbean between 1494 and 1900. The region has a high level of biodiversity and many species are endemic to

5088-1053: The Caribbean marine life, such as Caribbean Conservation Corporation which seeks to study and protect sea turtles while educating others about them. In connection with the foregoing, the Institute of Marine Sciences and Limnology of the National Autonomous University of Mexico , conducted a regional study, funded by the Department of Technical Cooperation of the International Atomic Energy Agency , in which specialists from 11 Latin American countries (Colombia, Costa Rica, Cuba, Guatemala, Haiti, Honduras, Mexico, Nicaragua, Panama, Dominican Republic, Venezuela) plus Jamaica participated. The findings indicate that heavy metals such as mercury, arsenic, and lead, have been identified in

5194-412: The Caribbean there is industrial catching of lobster and sardines (off the coast of Yucatán Peninsula ). There are 90 species of mammals in the Caribbean including sperm whales , humpback whales and dolphins . The island of Jamaica is home to seals and manatees . The Caribbean monk seal which lived in the Caribbean is considered extinct. Solenodons and hutias are mammals found only in

5300-666: The Caribbean, 600 species of birds have been recorded, of which 163 are endemic such as todies , Fernandina's flicker and palmchat . The American yellow warbler is found in many areas, as is the green heron . Of the endemic species 48 are threatened with extinction including the Puerto Rican amazon , and the Zapata wren . According to Birdlife International in 2006 in Cuba 29 species of bird are in danger of extinction and two species officially extinct. The black-fronted piping guan

5406-417: The Caribbean. The vegetation of the region is mostly tropical but differences in topography , soil and climatic conditions increase species diversity . Where there are porous limestone terraced islands these are generally poor in nutrients. It is estimated that 13,000 species of plants grow in the Caribbean of which 6,500 are endemic . For example, guaiac wood ( Guaiacum officinale ), the flower of which

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5512-575: The Goods and services tax. In Indonesia, tobacco products (including electronic cigarettes ) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. In China excise tax is levied both on production and on the sale of a certain goods or services. Excise taxes have been present in China since the Ming and Qing dynasties, but they were only imposed on goods like tea or silk which

5618-550: The Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act 1660 , in lieu of rent, for tenancies of royally-owned land which had not already become socage . Although the affected tenancies were limited in number, the excise was levied more generally; at the time, there was thought to be a rough correspondence between the wealthy manufacturers of affected goods, and

5724-746: The U.S. Office of Insular Affairs , along with other federal entities such as the Department of Defense . Caribbean Sea The Caribbean Sea is a sea of the North Atlantic Ocean in the tropics of the Western Hemisphere , located south of the Gulf of Mexico and southwest of the Sargasso Sea . It is bounded by the Greater Antilles to the north from Cuba to Puerto Rico , the Lesser Antilles to

5830-556: The U.S. administered United Nations Trust Territory and are currently in free association with the United States. The U.S. provides national defense, funding, and access to social services. After achieving independence from the Trust Territory of the Pacific Islands , these states are no longer under U.S. sovereignty and thus not considered part of the United States. Some programs in these states are administered by

5936-572: The UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police. On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of

6042-457: The United Kingdom, the following forms of excise are levied on goods and services : Excise tax is an indirect tax created in the United Kingdom during the First English Revolution, also known as "stamp duty", which has been applied to a wide range of products, particularly imports. Historically, it was collected by the Board of Excise , which was subsequently combined with the Inland Revenue (responsible for collecting direct taxes ). In view of

6148-667: The United States, but also those independent nations that have signed a Compact of Free Association with the United States. While these nations participate in many otherwise domestic programs, and full responsibility for their military defense rests with the United States, they are legally distinct from the United States and their inhabitants are neither U.S. citizens nor nationals. The following islands, or island groups, are considered insular areas: None One (uninhabited) Four (inhabited) One (inhabited) Six (uninhabited) Two (uninhabited, disputed) Two (uninhabited, disputed) Three sovereign UN member states which were all formerly in

6254-440: The United States, which provides them with defense assistance and economic resources. Congress has extended citizenship rights by birth to all inhabited territories except American Samoa , and these citizens may vote and run for office in any U.S. jurisdiction in which they are residents. The people of American Samoa are U.S. nationals by place of birth, or they are U.S. citizens by parentage, or naturalization after residing in

6360-422: The World Health Organisation has indicated that the tax on sugary drinks would have to be at least 20% for this measure to have a real impact on obesity and cardiovascular disease. Countries that already have specific taxes on sugary drinks include Norway, Hungary, Finland and France. The introduction of these special taxes on unhealthy products not only has a short-term impact in terms of reducing consumption, but it

6466-420: The area is tropical , varying from tropical rainforest in some areas to tropical savanna in others. There are also some locations that are arid climates with considerable drought in some years. Rainfall varies with elevation, size, and water currents (cool upwelling keep the ABC islands arid). Warm, moist trade winds blow consistently from the east, creating both rainforest and semi-arid climates across

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6572-433: The area is home to 22 island territories and borders 12 continental countries . The International Hydrographic Organization defines the limits of the Caribbean Sea as follows: Although Trinidad and Tobago and Barbados are on the same continental shelf, they are considered to be in the Atlantic Ocean rather than in the Caribbean Sea. The Caribbean Sea is an oceanic sea on the Caribbean Plate . The Caribbean Sea

6678-407: The coastal zone of the Caribbean Sea. Analysis of toxic metals and hydrocarbons is based on the investigation of coastal sediments that have accumulated less than 50 meters deep during the last hundred and fifty years. The project results were presented in Vienna in the forum "Water Matters", and the 2011 General Conference of said multilateral organization. After the Mediterranean, the Caribbean Sea

6784-422: The corporate sector are all eligible for financing. The project is estimated to prevent and remove at least 15 000 tonnes of marine trash, benefiting at least 20 000 individuals. The climate of the Caribbean is driven by the low latitude and tropical ocean currents that run through it. The principal ocean current is the North Equatorial Current , which enters the region from the tropical Atlantic . The climate of

6890-406: The country of the Netherlands . Physiographically , these continental islands are not part of the volcanic Windward Islands arc, although sometimes grouped with them culturally and politically. Disputed territories administered by Guyana . Disputed territories administered by Colombia . Commodity tax An excise , or excise tax , is any duty on manufactured goods that

6996-419: The creation or increase of excise taxes on certain existing consumer products whose production leads to environmental damage is being considered. The declaration of a climate emergency by international organisations such as the UN and the OECD warns that the current production model is and will have negative effects on life on the planet due to the current high level of pollution. This is why one way to internalise

7102-412: The destruction of Pangaea at the end of the late Jurassic . During the Cretaceous the Caribbean acquired a shape close to today. In the early Paleogene due to marine regression the Caribbean became separated from the Gulf of Mexico and the Atlantic Ocean by the land of Cuba and Haiti . The Caribbean remained like this for most of the Cenozoic until the Holocene when rising water levels of

7208-401: The east from the Virgin Islands to Trinidad and Tobago , South America to the south from the Venezuelan coastline to the Colombian coastline , and Central America and the Yucatán Peninsula to the west from Panama to Mexico . The geopolitical region centered around the Caribbean Sea, including the numerous islands of the West Indies and adjacent coastal areas in the mainland of

7314-736: The environment and to raise funds to support the transportation infrastructure. Revenue-raising depends on a low responsiveness of consumption (elasticity) to tax-induced price changes and externality-prevention depends on the price responsiveness of specific users. Following the legalization of non-medical cannabis in the United States , states with implemented legal markets have imposed new excise taxes on sales of cannabis products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes. Some U.S. states tax transactions involving illegal drugs. Gambling licences are subject to excise in many countries today. In 18th-century England , and for

7420-441: The external costs associated with the consumption or production of excisable products, discourage the consumption of products considered harmful, serve as a proxy for charging road users for the cost of government-provided services, or promote progressivity in taxation.". This is how Sijbren Cnossen sets out five main rationales for the use of excise duties: These are the three main targets of excise taxation in most countries around

7526-436: The fact that dice were also subject to stamp duty (and were in fact the only non-paper item listed under the Stamp Act 1765 ) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. Profits of bookmakers are subject to General Betting Duty in the United Kingdom. Prostitution has been proposed to bear excise tax in separate bills in the Canadian Parliament (2005), and in

7632-587: The five major populated insular areas do not pay U.S. federal income taxes but are required to pay other U.S. federal taxes such as import and export taxes, federal commodity taxes , Social Security taxes , etc. Individuals working for the federal government pay federal income taxes while all residents are required to pay federal payroll taxes ( Social Security and Medicare ). According to IRS Publication 570, income from other U.S. Pacific Ocean insular areas ( Howland , Baker , Jarvis , Johnston , Midway , Palmyra , and Wake Islands, and Kingman Reef )

7738-676: The following four conditions are fulfilled: The excise tax in India is imposed typically on production and manufacturing rather than on sale of goods and services. This means that the taxes are paid by the manufacturer, but it is the consumer who ultimately bears the burden of the tax. India has also incorporated a system which allows companies to pay this tax monthly using the online ACES (Automation of Central Excise and Service Tax) portal. Taxes here are mostly calculated as ad valorem taxes although there are some special cases where rates are applied. The first ever excise taxes were introduced during

7844-488: The genus Halophila , ( Halophila baillonii , Halophila engelmannii and Halophila decipiens ) are found at depths of up to 30 m (98 ft) except for Halophila engelmani which does not grow below 5 m (16 ft) and is confined to the Bahamas , Florida , the Greater Antilles and the western part of the Caribbean. Halophila baillonii has been found only in the Lesser Antilles . Marine biota in

7950-528: The government has undertaken steps to better the situation like increasing taxes on luxury cars. Excise taxes in Japan are a type of consumption taxes that are imposed on certain goods and services at the time of purchase. The main goal of excise taxes in Japan is to discourage people from using harmful products or buying luxury items. Japan has been implementing excise taxes since the mid-19th century when it needed

8056-488: The health and to corrupt the morals of the common people." Samuel Johnson was less flattering in his 1755 dictionary : EXCI'SE. n.s. ... A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. As a deterrent, excise is typically directed towards three broad categories of harm: Revenue raised through excise may be earmarked for redress of specific social costs commonly associated with

8162-466: The higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling , compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise . In this combined form, Customs and Excise was responsible for managing the import and export of goods and services into

8268-723: The late 15th century . After Christopher Columbus landed in The Bahamas in 1492 and later discovered some of the islands in The Caribbean, the Spanish term Antillas applied to the lands; stemming from this, the Sea of the Antilles became a common alternative name for the "Caribbean Sea" in various European languages. Spanish dominance in the region remained undisputed during the first century of European colonization. From

8374-555: The meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took

8480-505: The money for their rapid modernizing and growth. For example, one of the earliest excise taxes on tobacco were imposed in 1898 and this helped to raise funds for the Russo-Japanese war . Today most of the excise taxes in Japan are replaced by the consumption tax. The consumption tax rate is at 10% since 2019, however it is imposed on variety of products and there are exceptions in the rates for goods like alcohol, tobacco or fuel. In

8586-403: The most diverse marine habitats in the world, but they are fragile ecosystems. When tropical waters become unusually warm for extended periods of time, microscopic plants called zooxanthellae , which are symbiotic partners living within the coral polyp tissues, die off. These plants provide food for the corals and give them their color. The result of the death and dispersal of these tiny plants

8692-635: The most noticeable examples of this is the development of the Ace of Spades as a particularly elaborate card, from the time when it was obliged to carry the stamp for playing card duty . A government-owned monopoly —such as an alcohol monopoly —is another method of ensuring the excise is paid. The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels". In Australia ,

8798-437: The most notorious taxes in the whole of history was France's gabelle of salt . Although that was a sales tax, rather than an excise, salt has been subject to excise in some countries, along with many other substances which would, in today's world, seem rather unusual, such as paper , and coffee . In fact, salt was taxed as early as the second century, and as late as the twentieth. Many different reasons have been given for

8904-437: The negative externality derived from productive activity is the inclusion of special taxes on certain products that are the main cause. These include energy, hydrocarbons and certain means of transport. The aim is to reduce their consumption while at the same time generating revenue to mitigate the negative effects of their consumption. They are therefore excise taxes that serve purposes other than simply to raise revenue. One of

9010-551: The northern Atlantic as the Guiana Current and part of the North Equatorial Current enter the sea on the east. On the western side of the sea, the trade winds influence a northerly current which causes an upwelling and a rich fishery near Yucatán . The Caribbean is home to about 9% of the world's coral reefs , covering about 50,000 km (19,000 sq mi), most of which are located off

9116-549: The northern tip of Yucatán Tropical cyclones are a threat to the nations that rim the Caribbean Sea. While landfalls are infrequent, the resulting loss of life and property damage makes them a significant hazard to life in the Caribbean. Tropical cyclones that impact the Caribbean often develop off the West coast of Africa and make their way west across the Atlantic Ocean toward the Caribbean, while other storms develop in

9222-439: The number of green turtles has declined from 91 million to 300,000 and hawksbill turtles from 11 million to less than 30,000 by 2006. All 170 species of amphibians that live in the region are endemic. The habitats of almost all members of the toad family, poison dart frogs , tree frogs and leptodactylidae (a type of frog) are limited to only one island. The Golden coqui is in serious threat of extinction. In

9328-526: The oceans restored communication with the Atlantic Ocean. The Caribbean's floor is composed of sub-oceanic sediments of deep red clay in the deep basins and troughs. On continental slopes and ridges calcareous silts are found. Clay minerals have likely been deposited by the mainland river Orinoco and the Magdalena River . Deposits on the bottom of the Caribbean Sea and the Gulf of Mexico have

9434-563: The oldest sources of revenue for governments around the world. In 2020, consumption taxes accounted for 30% of total tax revenues in OECD countries on average, equivalent to 9.9% of GDP in these countries. Excise has existed in English since the late 15th century and was borrowed from Middle Dutch echijns and excijs , meaning 'excise on wine or beer', which was apparently altered from earlier (13th century) assise, assijs , which meant simply

9540-399: The past 50 years, the Caribbean has gone through three stages: cooling until 1974, a cold phase with peaks during 1974–1976 and 1984–1986, and finally a warming phase with an increase in temperature of 0.6 °C (1.1 °F) per year. Virtually all temperature extremes were associated with the phenomena of El Niño and La Niña . The salinity of the seawater is about 3.6%, and its density

9646-410: The price of a newspaper), it was pejoratively referred to as a " tax on knowledge ", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after. Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of

9752-437: The product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on. In some countries, excise is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances; these places do not consider it to be a revenue source, but instead regard it as

9858-773: The reefs could severely damage the region's economy. A Protocol of the Convention for the Protection and Development of the Marine Environment of the Wider Caribbean Region came in effect in 1986 to protect the various endangered marine life of the Caribbean through forbidding human activities that would advance the continued destruction of such marine life in various areas. Currently this protocol has been ratified by 15 countries. Also, several charitable organisations have been formed to preserve

9964-612: The region have representatives of both the Indian and Pacific oceans which were caught in the Caribbean before the emergence of the Isthmus of Panama four million years ago. In the Caribbean Sea there are around 1,000 documented species of fish, including sharks ( bull shark , tiger shark , silky shark and Caribbean reef shark ), flying fish , giant oceanic manta ray , angel fish , spotfin butterflyfish , parrotfish , Atlantic Goliath grouper , tarpon and moray eels . Throughout

10070-443: The region. The tropical rainforest climates include lowland areas near the Caribbean Sea from Costa Rica north to Belize , as well as the Dominican Republic and Puerto Rico , while the more seasonal dry tropical savanna climates are found in Cuba , northern Venezuela , and southern Yucatán, Mexico . Arid climates are found along the extreme northern coast of Venezuela out to the islands including Aruba and Curaçao , as well as

10176-445: The same principle include hearth tax , brick tax , and wallpaper tax . Excise is levied at the point of manufacture; in the case of hearth tax, and window tax, their status as excise therefore depends on whether the window/hearth can philosophically be said to truly exist before the hearth/window is installed in the property. Though technically excise, these taxes are really just substitutes for direct taxes, rather than being levied for

10282-540: The sewage from the Central American and Caribbean Island countries is properly treated before being released into the sea. The region has been famous for its rum production - the drink is first mentioned in records from Barbados in around 1650, although it was likely to have been produced beforehand across the other islands. The Caribbean region supports a large tourism industry. The Caribbean Tourism Organization calculates that about 12 million people

10388-479: The size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d. An excise duty is often applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol , for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced. One of

10494-601: The tax, as a way of showing off their wealth, by flooding their properties with windows—even to the point of installing fake ones—using fine brickwork, covering their interiors with wallpaper, and having several fireplaces in each room. Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the Stamps Act 1814 , when it was stipulated at 4d per copy. Since this made it extremely expensive for working-class families (doubling

10600-570: The taxation of such substances, but have usually – if not explicitly – revolved around the historical scarcity of the substance, and their correspondingly high value at the time; governments clearly felt entitled to a share of the profits that traders made on them. Window tax was introduced as a form of income tax , that technically preserved the financial privacy of the individual, the rationale being that wealthier individuals would have grander homes, and hence would have more windows. Furthermore, unlike income, windows cannot be easily hidden. Taxes on

10706-528: The usual reasons for excise. All of these taxes led to avoidance behaviour that had a substantial impact on society and architecture. People deliberately bricked up windows to avoid window tax, used much larger bricks to reduce their liability for brick tax, or bought plain paper and had it filled in later to avoid wallpaper tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes. By contrast, extremely wealthy individuals would sometimes parade their ability to pay

10812-577: The vehicle is found to have been transported by a police or gendarmerie service during any official inspection or report in the event of a road traffic offence or an accident, whether at fault or not.) It is the driver of the vehicle who must justify this tax at the time of transport, or the company employing the driver if the vehicle is used for professional purposes. Additional taxes (similar to excise duties) are levied in France: In India, almost all products are subject to excise duty, provided

10918-412: The vehicle is transported, even if the vehicle is purchased with an invoice from a large retail outlet for private use. Few people are aware of this, but it can be fined or seized if the "tax stamp" (represented by the tax capsule known as the "CRD" or "capsule représentative de droit") is not produced when the vehicle is inspected by a customs service anywhere in the country, not just at borders, or even if

11024-474: The wealthy tenants of royal land. Excise duties or taxes continued to serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for the imposition of an excise. In defense of excises on strong drink, Adam Smith wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin

11130-491: The world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. lung cancer , cirrhosis of the liver ), which are used by large swathes of the population, both being widely recognized as addictive . Gasoline (or petrol), as well as diesel and certain other fuels, meanwhile, have excise tax imposed on them mainly because they pollute

11236-429: Was considered to more of a luxury goods. In modern China this was largely expanded to excise duties on alcohol, tobacco, petroleum or telecommunication. Examples of China's excise taxes would be: There are many more goods that are subject to excise taxes like cars, other motor vehicles and luxury goods. Excise taxes in general have been heavily criticized for being regressive (disproportionate on lower income citizens) so

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