Tax Bill Adalah
We provide legal advice and/or practical solution and/or represent clients in solving their tax legal issues. Our services in this would be inclusive of the following:
Advice on the laws of Vietnam in all tax issues, e.g. corporate income tax, value-added tax, contractors tax, personal income tax, import and export duties, special sale tax, etc.
Up-to-date advice on Vietnam Governments policies on tax incentives to investment and business transactions, and/or tax tendency of Vietnam
Assisting clients to understanding the Vietnam tax system and in taking advantage of tax incentives offered.
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All of our basement window installations are Energy Star rated and will qualify you for a tax credit.
To be eligible for the credit, windows, doors and skylights must:
Homeowners may receive a tax credit equal to 10% of the product cost (installation costs may NOT be included) up to:
For example, if you purchase $5,000 worth of upgraded-glass windows and doors from Connecticut Cellar Doors, you may get the maximum 10% tax credit of $500 – making the real cost of your windows only $4,500.
Homeowners may receive no more than $500 total for all energy efficiency tax credits. If you claimed an energy efficiency credit in a previous taxable year, please consult a tax professional or visit www.irs.gov to determine your remaining eligibility for this credit.
For more information about this credit or those from previous years, visit www.irs.gov and see the instructions for Form 5695, Residential Energy Credits.
The residential energy property credit, which expired at the end of December 2014, was extended for two years through December 2016 by the Protecting Americans from Tax Hikes Act of 2015. The credit had previously been extended by legislation several times. See Notice 2013-70 for more information on this credit as well as the credit for alternative energy equipment. However, please note that the law has been updated since this notice was released.
Taxpayers who upgrade their homes to make use of renewable energy may be eligible for a tax credit to offset some of the costs. As of the 2018 tax year, the federal government offers the Nonbusiness Energy Property Credit. The credits are good through 2019 and then are reduced each year through the end of 2021. Claim the credits by filing Form 5695 with your tax return.
We highly recommend that you consult your own tax accountant for specific information regarding tax credits and how it may benefit you.
Oleh: Naila Alfianul Habibah, pegawai Direktorat Jenderal Pajak
Pernahkah Anda merasa tergugah untuk membeli suatu barang karena logo barang tersebut lucu, nama barang tersebut unik, atau hanya karena iklan barang tersebut muncul terus-menerus di berbagai platform media sosial yang Anda akses? Selamat datang di era baru dunia pemasaran, neuromarketing.
Lee, Lim, dan Ulman (dalam Fauzi dan Riyanto, 2022) mengartikan bahwa neuromarketing adalah sebuah ide revolusioner dalam ilmu ekonomi yang menggabungkan beberapa disiplin ilmu seperti ilmu saraf, psikologi, dan ekonomi (khususnya pemasaran).
Dengan kata lain, neuromarketing meyakini bahwa terdapat hubungan antara pikiran bawah sadar seseorang dan keputusannya yang terkadang bersifat tidak rasional, termasuk dalam hal membeli barang. Penerapan strategi pemasaran ini melibatkan kombinasi mengenai hal-hal personal seseorang seperti keadaan hati, warna favorit, topik terhangat, bahkan sosok yang diidolakan yang diolah sedemikian rupa melalui brand awareness sehingga mampu memengaruhi keputusan pembeli dan menghadirkan pengalaman baru dalam berbelanja.
Keberadaan neuromarketing tentu saja merupakan buntut dari perkembangan teknologi yang kian pesat dan tak terbatas sebagai bentuk nyata era revolusi industri 4.0. Era ini menciptakan perubahan pola pikir dan kebiasaan masyarakat dalam memandang aspek konsumsi dan ekonomi yang berujung pada isu-isu sosial lain seperti kualitas hidup dan aktualisasi diri.
Walaupun tergolong baru, pendalaman mengenai neuromarketing diprediksi mampu mendongkrak kuantitas produk terjual yang berimplikasi pada peningkatan tingkat konsumsi masyarakat Indonesia secara massif. Sejalan dengan opini tersebut, beberapa pengamat menjelaskan bahwa Indonesia menjadi salah satu negara dengan pertumbuhan ekonomi yang pesat dalam satu dekade terakhir, dengan budaya konsumerisme yang besar, serta daya beli yang tinggi.
Dengan jumlah penduduk 275 juta jiwa per tahun 2022 (BPS, 2022) fakta tersebut mendorong potensi keberhasilan penerapan neuromarketing dan membuat Indonesia menjadi konsumen terbesar di pasar perdagangan dunia.
Salah satu bukti tren lonjakan konsumsi terjadi pada tahun 2022. Bank Indonesia melaporkan nilai transaksi perdagangan elektronik atau e-commerce di Indonesia sebanyak Rp475,3 triliun dengan volume transaksi sebanyak 3,49 miliar kali. Jumlah tersebut lebih tinggi 18,8% dibandingkan tahun sebelumnya yang hanya sebesar Rp401 triliun. Jika disandingkan dengan Produk Domestik Bruto (PDB) Tahun 2022 yang tercatat sebesar Rp19.588,4 triliun, proporsi jumlah transaksi digital tersebut terhadap PDB adalah sebesar 2,42%.
Sedangkan jika disandingkan dengan pengeluaran konsumsi Rumah Tangga (RT) sebagai penyusun terbesar PDB Tahun 2022 yakni Rp10.160,4 triliun, proporsi jumlah transaksi digital tersebut terhadap pengeluaran konsumsi RT adalah sebesar Rp4,68%.
Kendati demikian, nominal yang tercatat tersebut masih lebih rendah dibandingkan target transaksi perdagangan elektronik yang ditetapkan oleh bank sentral di angka Rp489 triliun dan jauh lebih rendah dibandingkan perkiraan total transaksi digital dari studi Mckinsey tahun 2018 yakni sebesar US$55-65 miliar atau sebesar Rp838-990 triliun. Sehingga dapat diartikan bahwa fenomena konsumtif yang terjadi di Indonesia dalam bentuk transaksi digital masih memiliki peluang untuk dapat terus meningkat dalam beberapa tahun ke depan.
Eksistensi dan Esensi Pajak
“In this world nothing can be said to be certain, expect death and taxes,” tulis Benjarmin Franklin dalam The Works of Benjamin Franklin, 1817.
Dari kutipan dalam buku tersebut kita dapat mengambil makna bahwa pajak ialah suatu hal yang begitu mutlak sehingga diparalelkan dengan kematian. Terlebih Pasal 1 angka 1 Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan yang berbunyi, “Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat.” Ini mempertegas sifat memaksa yang melekat pada kata “pajak”.
Menurut Resmi (2014:3) terdapat dua fungsi pajak bagi negara yakni sebagai sumber keuangan negara dan sebagai pengatur. Implementasi pajak sungguh bersifat multidimensional dan krusial. Hal ini karena selain mengumpulkan penerimaan, pajak juga dituntut untuk memberikan insentif baik pemotongan maupun pembebasan pajak untuk mendukung pertumbuhan ekonomi. Tanpa adanya keseimbangan antara pengumpulan dan pemberian insentif pajak, akan muncul banyak permasalahan yang bermuara pada lemahnya fundamental ekonomi negara. Hal tersebutlah yang mencerminkan esensi sebuah konsep perpajakan untuk suatu negara.
Pajak harus adaptif dan dinamis untuk dapat terus hadir dan mengakomodasi setiap perubahan yang ada. Era revolusi industri 4.0 telah membentuk pergeseran perilaku ekonomi masyarakat yang bergerak dari sistem konvensional ke sistem digital. Selain melalui pengembangan keilmuan sumber daya manusia, perlu juga dilakukan perluasan pengaturan basis pajak maupun pembukaan sektor pajak baru agar tidak terjadi kebocoran sumber penerimaan negara.
Berbicara mengenai konsumsi, maka jenis pajak yang relevan untuk dibahas ialah Pajak Pertambahan Nilai (PPN). Eksistensi PPN dalam mewujudkan penerimaan pajak yang optimal sangat diperlukan di tengah tren konsumsi masyarakat yang perkembangannya cukup impresif. PPN merupakan salah satu jenis pajak yang kontribusinya sangat besar terhadap penerimaan negara. Pada tahun 2022, penerimaan pajak yang bersumber dari PPN adalah sebesar Rp687,6 triliun dari total penerimaan pajak sebesar Rp1.716,8 triliun yang artinya memiliki kontribusi sebesar 40%.
Realisasi tersebut merupakan buah perubahan ketentuan PPN melalui Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan penerapan PPN atas Perdagangan Melalui Sistem Elektronik (PMSE) melalui Peraturan Menteri Keuangan Nomor 48/PMK.03/2020 yang telah diubah dengan Peraturan Menteri Keuangan Nomor 60/PMK.03/2022.
Dalam konferensi pers Realisasi APBN 2022, Menteri Keuangan Sri Mulyani Indrawati menyebutkan bahwa sepanjang tahun 2022, negara berhasil mengumpulkan PPN atas PMSE sebesar Rp5,48 triliun. Jumlah ini meningkat Rp1,58 triliun dari tahun 2021 dan Rp4,75 triliun dari tahun 2020. Artinya, sejak diberlakukan bulan Juli 2020, PPN atas PMSE sudah mengalami pertumbuhan sebesar 650%.
Untuk mengukur kinerja PPN suatu negara, indikator yang biasa digunakan adalah Value Added Tax (VAT) gross collection ratio. Rasio ini mengindikasikan kemampuan pemerintah dalam mengoptimalisasi pungutan atas konsumsi dengan membandingkan realisasi penerimaan PPN dengan tarif PPN yang dikalikan konsumsi rumah tangga.
Dilansir dari laman ddtc.co.id, Indonesia mencetak VAT gross collection ratio sebesar 61,52% pada tahun 2022. Angka tersebut naik sebesar 9,91% dibanding tahun 2020 dan naik sebesar 1,76% dibanding tahun 2021. Walaupun mengalami kenaikan persentase dalam tiga tahun terakhir, persentase tersebut mengindikasikan bahwa masih terdapat potensi pajak dalam bentuk PPN yang belum mampu dikumpulkan oleh Direktorat Jenderal Pajak.
Memandang Tax-Gap sebagai Strategi Serang Balik
Belum optimalnya tingkat VAT gross collection rate mengandung arti lain bahwa terdapat selisih antara potensi perpajakan yang seharusnya dikumpulkan oleh negara dengan realisasi penerimaan pajak. Selisih ini disebut dengan tax-gap.
Menurut laman bppk.kemenkeu.go.id, perkiraan VAT tax-gap dapat dilakukan dengan membandingkan PPN yang tersirat dari data pengeluaran konsumen dengan realisasi penerimaan PPN. Dengan mengadopsi konsep ini, maka atas data pengeluaran rumah tangga sebesar Rp10.160,4 triliun dapat diasumsikan potensi PPN selama 2022 adalah sebesar Rp1.117,64 triliun. Sehingga dengan realisasi PPN tahun 2022 sebesar Rp687,6 triliun terdapat tax-gap sebesar sekitar 38%. Angka ini merupakan hal penting yang perlu menjadi sorotan dalam upaya penguatan penerimaan negara.
Analisis komponen perhitungan tax-gap dapat membantu fiskus mengidentifikasi variabel kebocoran penerimaan pajak sehingga dalam jangka panjang dapat menghasilkan rumusan kebijakan untuk mengantisipasi hal tersebut dan meningkatkan perbaikan sistem pemungutan pajak.
Khususnya untuk PPN, banyak sekali faktor yang dapat digali, seperti memperluas basis pajak dengan mengkaji ulang penerapan fasilitas PPN, mempertimbangkan ulang batas kategori Pengusaha Kena Pajak, serta mengawal implementasi PPN atas PMSE. Dengan demikian, tax-gap tak lagi dianggap sebagai simbol kelemahan dan kegagalan, melainkan peluang untuk dapat meningkatkan potensi dan mengadakan perbaikan kuantitas serta kualitas penerimaan negara.
*)Artikel ini merupakan pendapat pribadi penulis dan bukan cerminan sikap instansi tempat penulis bekerja.
Saat melihat tubuhnya yang kurus, kita akan membayangkan ia mudah tumbang diterpa oleh angin kencang. Namun, sifatnya ternyata sangat bertentangan dengan penampilan fisiknya.
Teman-temannya senantiasa menggambarkan pria tersebut sebagai pria dengan kegigihan seperti Steve Jobs dan kecerdasan seorang peraih Nobel. Kecerdasannya terbukti dari keberhasilannya meraih gelar akademik dari tiga universitas terkemuka di dunia. Ketiga gelar tersebut adalah gelar sarjana dari Universitas Harvard pada tahun 1965, gelar master dari Universitas Harvard pada tahun 1967, dan gelar doktor dari Universitas Yale pada tahun 1970.
Dialah Bill Drayton, sosok utama yang memopulerkan kata social entrepreneurship di seluruh dunia melalui organisasi yang didirikannya yakni Ashoka Foundation. Tidak heran jika banyak orang menjuluki Bill Drayton sebagai Bapak Kewirausahaan Sosial Dunia.
Berkisah tentang Ashoka, Ashoka merupakan lembaga yang didirikan oleh Bill Drayton pada tahun 1981. Ashoka diambil dari nama seorang raja di India yang hidup pada abad ke-3 sebelum masehi. Raja Ashoka merasakan penyesalan yang amat besar karena telah menimbulkan kekerasan yang mengakibatkan 100.000 kematian. Untuk menebus rasa bersalahnya, Raja Ashoka mendedikasikan kehidupannya untuk kemanusiaan dan menganggap seluruh rakyatnya sebagai anaknya.
Ashoka Foundation sendiri didirikan dengan tujuan memberikan dukungan untuk pengembangan social entrepreneurship. Ashoka melakukan tiga pendekatan sistematis untuk melaksanakan tujuannya, yakni
1. memberikan dukungan terhadap social entrepreneur dengan mengidentifikasi dan memberikan dukungan finansial terhadap social entrepreneur potensial agar dapat memaksimalkan dampak sosial dari kegiatannya;
2. mendorong kewirausahaan secara berkelompok melalui kolaborasi antara sekelompok wirausahawan sehingga terjadi perubahan signifikan dalam suatu bidang;
3. membangun infrastruktur sektoral dengan cara membangun kerja sama yang dapat membantu menciptakan nilai (value) sosial dan finansial.
Saat ini Ashoka telah membuka kantor di 37 negara dan membantu lebih dari 3.000 social entrepreneur yang melakukan perubahan sosial di lebih dari 70 negara. Salah satu istilah populer yang diusung oleh Ashoka adalah change maker yakni individu yang menjadi tokoh perubahan. Semangat yang diusung Bill Drayton tersebut sebenarnya telah ia buktikan sendiri sejak kecil.
Saat duduk di bangku sekolah dasar, Bill membuat koran sekolah secara reguler yang menyuarakan berbagai pemikirannya. Saat duduk di bangku SMA, Bill mendirikan organisasi bernama Asia Society. Kepedulian Bill terhadap wilayah Asia dipengaruhi oleh adanya kesenjangan antara masyarakat di belahan utara dan selatan bumi. Saat berkuliah di Harvard, ia mendirikan Ashoka Table. Di Universitas Yale ia mendirikan layanan legislatif sehingga pada saat lulus, sepertiga dari mahasiswa di Universitas Yale ikut serta dalam diskusi dengan pemangku kebijakan untuk mengetahui isu-isu apa yang tengah diselesaikan pemerintah.
Mereka juga ikut serta secara tidak langsung dalam penyusunan rancangan undang-undang. Sebagai seorang sarjana mutlidisiplin bidang ekonomi, hukum, dan manajemen dari universitas-universitas terbaik di dunia, Bill Drayton memiliki banyak kesempatan untuk bekerja di berbagai institusi yang terkenal di dunia. Di berbagai institusi tersebut Bill Drayton banyak melakukan inovasi dan transformasi yang menunjukkan kualitas dirinya sebagai seorang intrapreneur.
Salah satunya terlihat pada saat ia bekerja di US Environmental Protection Agency. Di institusi tersebut Bill Drayton melakukan reformasi terkait perlindungan lingkungan di AS. Salah satu program perlindungan lingkungan yang digagasnya adalah perdagangan emisi gas buang yang mendorong insentif secara ekonomi bagi perusahaan untuk mengurangi polusi lingkungan.
Bil Drayton juga mendirikan gerakan bernama Save EPA yang beranggotakan para manajer lingkungan profesional. Gerakan ini membantu kongres, pers, pemerintah, dan masyarakat mencegah dikeluarkannya berbagai kebijakan yang bersifat merusak lingkungan. Selain itu, Bill Drayton juga mendirikan Environmental Safety, sebuah organisasi yang mengembangkan dan memberikan informasi mengenai cara menerapkan berbagai peraturan terkait lingkungan. Kini Bill Drayton masih aktif sebagai Dewan Pembina Get America Working dan Youth Venture. Keduanya adalah organisasi inovatif strategis untuk publik.
Bill Drayton sendiri dilahirkan di kota New York, Amerika Serikat, pada tahun 1943. Ia terlahir dari seorang ibu yang merupakan imigran keturunan Australia dan seorang ayah yang bekerja sebagai penjelajah (explorer). Keluarganya merupakan keluarga yang sangat menentang berbagai macam ketidakadilan seperti perbudakan. Mereka juga mendorong kepemimpinan wanita. Apa yang diajarkan oleh keluarganya menjadikan Bill Drayton sosok pribadi yang senang membantu orang lain dan menjunjung tinggi nilai-nilai baik tentang kehidupan.
Semua yang diperolehnya dalam hidup seperti keluarga dan pendidikan rupanya berpengaruh positif terhadap Bill Drayton. Ia mengatakan, "hidup saya sangat diberkahi. Memiliki keluarga yang luar biasa, tumbuh besar di kota New York, terpapar berbagai gerakan untuk mendorong terpenuhinya hak-hak sipil, dan banyak hal baik lainnya. Itulah sebabnya saya selalu ingin membuat perubahan di dunia dan membantu orang lain untuk mengadakan berbagai perubahan positif pada lingkungannya. Hal yang paling saya cintai tentang Ashoka adalah Ashoka telah memperlihatkan pada saya bahwa berbagai perubahan baru di dunia ini telah banyak dilakukan dengan solusi, pola, dan paradigma baru yang tidak pernah saya bayangkan sebelumnya."
Ia juga meyakini bahwa menjadi seseorang yang suka memberi adalah salah satu kunci umur panjang, hidup sehat, dan hidup bahagia.
"To be a changemaker is very satisfying because you become a giver. And we all know that being a giver means a longer life, a healthier life, and a happier life," ujarnya dengan yakin.
Melihat karyanya, sungguh tidak mengherankan jika ia menerima banyak penghargaan dan pengakuan atas prestasinya. Ia terpilih sebagai salah MacArthur Fellows atas pendirian Ashoka. Lembaga seperti The American Society of Public Administration dan National Academy of Public Administration bersama-sama memberikan Penghargaan Nasional Pelayanan Publik. Pada tahun 2008 Bill terpilih oleh majalah Utne Reader sebagai salah salah seorang dari 50 Visioner yang Mengubah Dunia. Selain itu, Bill Drayton juga menerima Preiskel-Silverman Fellow dari Yale Law School.
Pada tanggal 25 Mei 2009 ia dianugerahi gelar kehormatan, Doktor of Humane Letters, oleh Yale University. Pada tahun 2011, Bill memenangkan penghargaan bergengsi dari negara Spanyol yakni Prince of Asturias Awards. Penghargaan lain yang diperoleh Bill Drayton adalah Penghargaan Kepemimpinan dari John W Gardner yang diberikan untuk menghormati individu di Amerika yang memberikan contoh luar biasa dalam bidang kepemimpinan.
Sumber: Berani Jadi Wirausaha Sosial?
Can you look this monster in the eye?
Devin Barros: Natural Resource Conservation
Marco Petrosillo: Turf Grass Science and Management
Kyle Vanderhorst: Environmental Science
The term hurricane is derived from Huracan, the name of a Mayan storm god. Over its lifetime, one of these massive storms can release as much energy as a million Hiroshima nuclear bombs (NS). A tropical storm becomes a category 1 hurricane (or cyclone or typhoon) when winds reach sustained speeds of 120 kilometers per hour (kph). A hurricane becomes category 2 when sustained winds hit 154 kph, category 3 at 179 kph, category 4 at 210 kph, and finally the most devastating variety, category 5, when wind speeds hit 250 kph (NS). As you can tell, the reference to a storm god is no understatement. Hurricanes have always been violent storms; now they’re causing more damage and killing more people than ever before. Will we sit back and watch as the numbers climb, or will we do something about it? Storm activity has been increasing with the changing climate, especially in the northern hemisphere (Emanuel, K., Sundararajan, R., Williams, J. 2008). Climate change is the reason for the increase of storm surge, wind speeds, and the duration.The increase in the duration of hurricanes, storm surge which is essentially sea level rise, and the increase in wind speeds are the three components that are causing the increase in intensity. Emanuel et al. (2008) use simulation technology to show how climate change will affect storm activity into the future as well, showing that it will continue to increase as long as temperatures continue increasing. As a result of the increase in intensity, coastal communities are at much higher risks than ever of being devastated by hurricanes. An overwhelming majority of environmental scientists conclude that the main driving force for climate change is the human caused emissions of greenhouse gases such as carbon dioxide and methane. The emission of these gases cause temperatures to increase and as a result of temperature increase these components get even stronger. Somewhere between 90% and 100% of climate scientists agree that humans are responsible for climate change, with most studies finding 97% consensus among publishing climate scientists (Cook et al., 2016). The number of lives lost to these storms and the money lost because of restoration efforts will only get higher if we don’t do anything to mitigate the intensity of hurricanes. The ten costliest storms combine to an loss of 320 billion dollars in damage and a loss of 16,596 lives (CNN). Ultimately if we wish to mitigate the power of these storms we need to decrease our greenhouse gas emissions.
Climate Change and Hurricane Data
The reason for more intense hurricanes is the increase in sea surface temperatures (SSTs). (“Sea Temperature Rise” 2010) Data collected by the National Oceanic and Atmospheric Administration and presented by the Environmental Protection Agency show an increase in SSTs and atmospheric temperatures since the year 1880. Their charts show a 1.25 degrees fahrenheit increase in global average SSTs since 1880. (“Climate Change Indicators” 2015) Higher SSTs mean that water is more readily evaporated, increasing the moisture content in the atmosphere and causing stronger storms. (“Sea Temperature Rise” 2010) SSTs are predicted to increase with the warming climate. Rising SSTs are responsible for multiple factors of storm intensity. According to Weather and Climate Change in a Changing Climate, every 1 degree celsius increase in SST leads to a 6-18% increase in rainfall and a 1-8% increase surface wind speeds in hurricanes. (Karl, 2008) SSTs are increasing with climate change, and something must be done to slow the changing climate to save our coastal communities.
Hurricane intensity is primarily represented by its maximum sustained wind speed (Joshua Wurman and Karen Kosiba 2018). The force responsible for causing the movement of air is the pressure gradient force. Differences in air pressure and the pressure gradient force are caused by the unequal heating of the earth’s surface (Briney, 2018). Warm air is less dense and has a lower atmospheric pressure than cold air. These differences in atmospheric pressure are what create the pressure gradient force and wind as air constantly moves between areas of high and low pressure (Briney, 2018). So as a result of differences in temperatures, the warmer the surface of the water is, the more intense the wind becomes. Hurricane winds cause direct harm to people, infrastructure, and communities. Since wind damage can have severe and long-lasting effects on infrastructure, better understanding of the nature of these hazards, leading to better prediction and design for resiliency, is critical (Wurman and Kosiba 2018). Annual estimated storm damage in the United States is seven billion dollars. Much of that damage is caused by tree blowover that is induced by high wind gusts (Martin and Konrad, 2018). Climate change could lead to an increase in the frequency of intense hurricanes, and rapid intensification immediately before landfall may become more likely (Wurman and Kosiba 2018). A study using 23 years of satellite data taken from 1985 to 2008 showed that wind speeds over the ocean have been steadily increasing (Holm, 2011). The same study concluded that extreme wind speeds have increased over most of the globe by approximately 10% over the last 20 years, or .5% each year (Holm, 2011). Although this increase in wind speeds isn’t specific to just hurricanes, it applies to storms since wind speeds in general are getting faster.
Duration of tropical storms has increased over recent years, and this is likely the result of climate change. (Webster, P., Holland, G., Curry, J., Chang, H. 2005) This study concludes that there has been an increase in frequency and duration of storms over the course of the past 30 years. In their climate model, doubling carbon dioxide levels lead to an even greater increase in higher category storms. This article also states storm activity is related to sea surface temperature (SST), which is related to climate change. (“Climate Change Indicators” 2015) As stated above, the EPA has presented data showing that there has been a 1.25 degrees fahrenheit increase in global average SSTs since 1880. (“Climate Change Indicators” 2015) With higher SSTs, moisture is more readily evaporated into the atmosphere. This moisture acts as fuel for hurricanes, causing them to rain more and last longer. (“Hurricanes form over tropical oceans,” 2013). Webster et al. show a roughly 30% increase in the global number of storm days, but little change in the global number of storms, showing that storm duration is increasing. (Webster et al., 2005) Storm days are defined as total days where a system meets the requirements of being a storm. Climate change causes increased sea surface temperatures, which more more readily evaporates moisture. The extra moisture causes longer storms with more rainfall. With storms lasting longer due to climate change, we can expect more damage and a higher risk to coastal communities (Emanuel, 2013). Duration is just one aspect of hurricane intensity. There is more to increasing intensified hurricanes.
The magnitude of storm surge due to a hurricane has two components: One related to the near-coastal sea surface height (sea-level in combination with local tides) and the other related to the intensity of hurricanes (Mousavi et al. 2011). Climate change is impacting Sea-Level rise(SLR) immensely. As the climate warms, sea levels rise because of the thermal expansion of seawater and the melting of ice sheets in Greenland and Antarctica. Moreover the amount of increase will vary along the Atlantic and Gulf coast for a variety of reasons, including non-uniform changes in ocean dynamics, heat content, and salinity (Dinan, 2017). Rising sea levels, in turn, add to hurricane damage by providing a higher “launch point” for storm surges, yielding more damage from any particular storm than would otherwise be the case (Dinan, 2017). The term storm surge is essentially referring to the rise of sea levels. With higher sea levels in the ocean, coastal communities are more prone to being submerged by water. Also, hurricanes are expected to respond to global warming with many studies suggesting that the frequency of the most intense hurricanes will increase in a warming planet (Elsner et al.2008).
Representative Concentration Pathways (RCPs) are four greenhouse gas concentration (not emissions) trajectories, that describe the future based on how much emissions are emitted in the years to come. Under RCP 8.5, we project a very likely mean global sea?level rise of 0.5–1.2?m by 2100 and 1.0–3.7?m by 2200, which under the strong emissions mitigation of RCP 2.6 is lowered to 0.3–0.8?m by 2100 and 0.3–2.4?m by 2200 (Kopp et al., 2014). Thus, to properly characterize future risk relative to changes in storm surge, changes in both sea-level rise and hurricane intensity must be considered (Karthik Balaguru, David R. Judi, and L. Ruby Leung, 2016).
Effects on Coastal Communities
Due to climate change; the increase in wind speed, hurricane duration, and storm surge will impact coastal areas with more intense storms in the future. With more intense hurricanes occurring there will be more damage and higher mortality rates. The steady increase in population and the associated wealth in coastal areas suggests that the risk of even larger human and economic losses will increase in the future (Cao Wang, Quanwang Li, Hao Zhang, and Bruce R. Ellingwood, 2016). Damages in the United States averaged 1.6 billion dollars annually for the period 1950–1989 and more than 6 billion dollars annually for the period 1989–1995 mainly due to hurricanes Andrew and Hugo (Pielke and Pielke 1997). The potential for even larger losses exists given that the population and property at risk are increasing dramatically; for instance, in Florida the total coastal insured property values increased from $566 billion in 1988 to $872 billion in 1993 a 55% increase (Stewart, M., Rosowsky, D., and Huang, Z. 2003). Federal spending in response to hurricanes varies from storm to storm. However, measured as a percentage of total damage—estimates of which are produced by the National Oceanic and Atmospheric Administration (NOAA)—such spending has averaged about 60 percent for the nine hurricanes that made landfall since August 2005, when Hurricane Katrina struck the Gulf Coast (Congressional Budget Office). The 2004 Atlantic season devastated the state of Florida, with four hurricanes (Charley, Frances, Ivan, Jeanne), three of which made landfall as major hurricanes. These hurricanes were directly responsible for nearly 50 deaths and over $40 billion in damage (Lorig, et al., 1996). With damages and mortality rates increasing there needs to be a carbon tax put on greenhouse emissions to reduce the amount of carbon dioxide being put into the atmosphere. This will effect the increase in hurricane intensity and reduce the intense costs being spent on damages.
It is clear that climate change is causing more intense tropical storms, as shown above. Increases in wind speed, duration, and storm surge cause more significant damage to coastal communities. (Emanuel et al., 2008) Most sources state carbon dioxide concentrations in the atmosphere are to blame for climate change, as this exacerbates the greenhouse effect. This carbon dioxide is in the atmosphere because of emissions released by humans. (Hansen et al, 1981) Anthropogenic climate change is an important issue as it directly affects the safety of our coastal communities. It is important to stop or slow the progression of climate change to save lives and money in the long run. Climate change is a very difficult issue to solve as there are so many different parts behind its causes.
A carbon tax is an extra cost on fossil fuels intended to cause people to burn less fuel. The people who are most heavily affected are energy intensive industries (Nuccitelli, 2014) It acts as an incentive to use less fossil fuels as people would be paying more for them. (Tol, 2018) Carbon tax has shown to be effective and supported by those in British Columbia, to the point where they supported a heavier tax. (Fragoso 2016) BC’s carbon tax is proof that showing that it can be effective in the right communities. A national carbon tax for the United States could help lower emissions and hopefully mitigate the hurricanes issue. People need a reason to reduce their fossil fuel usage, and taxing their carbon emissions could be that reason. With so many issues and possible solutions, we believe a carbon tax will be the most effective method for slowing climate change.
By raising the cost of using fossil fuels, a carbon tax would tend to increase the cost of producing goods and services—especially things, such as electricity or transportation, that involve relatively large amounts of CO2 emissions. Those cost increases would provide an incentive for companies to manufacture their products in ways that resulted in fewer CO2 emissions. Higher production costs would also lead to higher prices for emission-intensive goods and services, which would encourage households to use less of them and more of other goods and services (COB). For example, (Andersen, 2004) surveyed 20 non-randomly assigned studies for the Nordic countries, concluding that carbon emissions were curbed when compared to business forecasts. Of these countries, Norway’s carbon tax had reduced the household emissions by 3–4% between 1991 and 1993; and in Denmark, a 7% decline in industrial CO2 emissions had been achieved from 1991 to 1997 while total industrial output increased by 27% (Qian Wang, Klaus Hubacek, Kuishuang Feng, Yi-Ming Wei, Qiao-Mei Liang, 2016). For households, carbon mitigation activities can improve the environment quality and mitigate the adverse impact of climate change thus can bring long-term environmental benefits to human beings. A grasp of the transmission mechanism of the effect caused by carbon taxation can help to better understand its distributional impacts and further categorize them (Wang, 2016).
A carbon tax may not be the most simple system to get going, but once it’s set up correctly it’s like a well oiled machine. In Canada in British Columbia they have a carbon tax set up and it is working well for them. Studies have found that the carbon tax reduced fuel usage by at least 16% and that emissions have fallen 3.5 times faster per capita than the rest of the country. (Fragoso, 2016). (Fragoso, 2016) said “although it’s received some criticism, the carbon tax has been widely deemed a success by the government, nonprofits, and academics.” (Fragoso, 2016) also said Raising the carbon tax could be the most salient to the public as it affects everyone. It also brings direct monetary benefits, since carbon tax is revenue neutral- meaning every dollar generated goes back to the public through reductions in other taxes.
Negative Effects of a Carbon Tax
Enacting a carbon tax would create a few issues that need to be acknowledged ahead of time so that the money generated from it could be allocated to necessary places. For example the installation of a carbon tax would change a wide variety of household prices (Renner, 2018). The price of electricity would inevitably increase. If methane and nitrous oxide are included in the taxation, agricultural goods and processed foods would also increase as a result (Renner, 2018). These changes in prices would disproportionately affect poorer communities. Households above the poverty lines would fall below the poverty lines, and households below the poverty lines would face more difficulty in trying to escape poverty (Renner, 2018).
There is this perception that enacting a revenue neutral carbon tax will kill jobs and hurt the economy. In reality there is very little research to support this in a revenue neutral scenario. Although one study conducted found that a revenue neutral carbon tax would increase the average personal disposable income (Nuccitelli, 2014). This is due to the fact that majority of people would get a larger refund than the increase in their energy costs. Two thirds of taxpayers are projected to receive more in refunds than they pay in higher energy prices (Nuccitelli, 2014). The same study concluded that yes energy prices will increase for a decade or so but will then decline as low carbon energy sources become more cost effective.
Allocation of the revenue from a carbon tax would have to be strategically thought out. In order to continue to ensure the safety of our built world in the future, current design codes and standards must be adapted to account for future climate change impacts on hurricane hazards (wind, surge, flood) (Mudd et al., 2014). In 2012, US landfalling hurricanes accounted for 143 of the 284 US fatalities caused by natural disasters, and over $52 billion in losses. (Mudd et al., 2014). The severity of this reality clearly calls for revenue allocation to be well thought out.
Money also needs to be allocated towards educating people on the topic. For any substantive planning for hurricanes to take place, however, society must perceive the problem, and often there is a disconnect between perception and reality when it comes to weather and climate (Wanyun et al., 2016). Public involvement is also essential to cooperative governance in order to build sustainable and resilient communities in the face of higher hurricane risk, climate change, and sea level rise Wanyun et al., 2016). For example, public support is a necessary condition for effective implementation of land use planning policies , regional flood protection measures, and construction.
Climate change is causing more intense storm activity and harming coastal communities (Dinan, 2015) Reduction of emissions is crucial to slowing climate change, and a tax on carbon emissions will help. As climate change is causing increased storm activity in the united states, the tax on carbon should be nation wide and be covered in the cost of fossil fuels (oil and natural gas) as it is difficult to track actual emissions. Hopefully with a national carbon tax enacted, the stronger storms will eventually subside and our coastal communities will no longer be under the threat of stronger storms.
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