WorldWideScience

Sample records for alternative medicinecam fiscal

  1. A welfare perspective on the fiscal-monetary policy mix: The role of alternative fiscal instruments

    OpenAIRE

    L. Marattin; Marzo, M.; P. Zagaglia

    2010-01-01

    The need of fiscal consolidation is likely to dominate the policy agenda in the next decade; starting from statistical evidence on the conduct of fiscal policy in the EMU area over the last decade, this paper addresses the optimality of alternative fiscal consolidation strategies. We explore the welfare properties. In this paper we explore the welfare properties of debt-targeting fiscal policy implemented through, alternatively, distortionary taxation on consumption, labour and capital income...

  2. Talking about Complementary and Alternative Medicine with Health Care Provider: A Workbook and Tips

    Science.gov (United States)

    A workbook to help patients and doctors talk about the use of complementary and alternative medicine(CAM) during and after cancer care. Worksheets, tips, and resources are provided for patients and doctors to help track CAM use.

  3. Talking about Complementary and Alternative Medicine with Health Care Providers: A Workbook and Tips

    Science.gov (United States)

    A workbook to help patients and doctors talk about the use of complementary and alternative medicine(CAM) during and after cancer care. Worksheets, tips, and resources are provided for patients and doctors to help track CAM use.

  4. Talking about Complementary and Alternative Medicine with your Health Care Provider: A workbook and tips

    Science.gov (United States)

    A workbook to help patients and doctors talk about the use of complementary and alternative medicine(CAM) during and after cancer care. Worksheets, tips, and resources are provided for patients and doctors to help track CAM use.

  5. The advantage of international fiscal cooperation under alternative monetary regimes

    DEFF Research Database (Denmark)

    Jensen, Henrik

    1996-01-01

    We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered by the introd......We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered...... by the introduction of fiscal (tax) cooperation. Our main result is that fiscal cooperation may be disadvantageous when monetary cooperation lacks credibility with private sectors. On the other hand, fiscal cooperation under a rule based monetary regime is always advantageous...

  6. State and Alternative Fuel Provider Fleets - Fleet Compliance Annual Report: Model Year 2015, Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    2016-12-01

    The U.S. Department of Energy (DOE) regulates covered state government and alternative fuel provider fleets, pursuant to the Energy Policy Act of 1992 (EPAct), as amended. Covered fleets may meet their EPAct requirements through one of two compliance methods: Standard Compliance or Alternative Compliance. For model year (MY) 2015, the compliance rate with this program for the more than 3011 reporting fleets was 100%. More than 294 fleets used Standard Compliance and exceeded their aggregate MY 2015 acquisition requirements by 8% through acquisitions alone. The seven covered fleets that used Alternative Compliance exceeded their aggregate MY 2015 petroleum use reduction requirements by 46%.

  7. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

    China's central–local relations have been marked by perpetual changes amidst economic restructuring. Fiscal decentralization on the expenditure side has been paralleled by centralization on the revenue side, accompanied by political centralization. Hence, our understanding of China's fiscal...

  8. Responsabilidad fiscal

    OpenAIRE

    Manuel Alberto Restrepo-Medina

    2010-01-01

    Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo e...

  9. Responsabilidad fiscal

    Directory of Open Access Journals (Sweden)

    Manuel Alberto Restrepo-Medina

    2010-03-01

    Full Text Available Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo ejercicio inadecuado, lesivo del erario, da lugar a la deducción de la consecuente responsabilidad patrimonial por parte de las contralorías. Ante la ausencia de desarrollo legal dada la precariedad de la regulación procesal contenida en la Ley 42 de 1993, la evolución conceptual al respecto fue asumida por las altas cortes hasta la expedición de la Ley 610 de 2000. Sin embargo, la demora en la expedición del estatuto legal que desarrollara integralmente el ejercicio de esta atribución de las contralorías, impide efectuar un juicio sobre las bondades o las fallas de la existencia y aplicación de esta institución jurídica de estirpe constitucional.

  10. Fiscal Transparency and Procyclical Fiscal Policy

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Nielsen, Lasse Holbøll Westh

    This paper examines why fiscal policy is procyclical in developing as well as developed countries. We introduce the concept of fiscal transparency into a model of retrospective voting, in which a political agency problem between voters and politicians generates a procyclical bias in government...... spending. The introduction of fiscal transparency generates two new predictions: 1) the procyclical bias in fiscal policy arises only in good times; and 2) a higher degree of fiscal transparency reduces the bias in good times. We find solid empirical support for both predictions using data on both OECD...

  11. Fiscal Federalism

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-06-01

    Full Text Available The central budget of a country collects only a fraction of the total fiscal revenues and executes only o fraction of the national public expenditures, the rest of the revenues and expenditures becoming the responsability of subnational governments. The economist Charles Tiebout developed a theoretical model which although makes an imperfect description of the reality, shows that people’s mobility is being influenced by tax rates and the amount of state/local expenditures. Thus, he suggests that the degree of responsibility that can be appointed to the local budgets should subscribe to the tax – benefits ratio, the extend of the positive externalities and the scale economies of public goods. Also, the issue of revenues distribution among communities is being raised, being identified three kinds of grants used by the public authorities: matching grants, block grants and conditional block grants. In the concept of fiscal federalism there can be found a limited analogy between national public finance theory and international public finance theory, with the international taxation as the pivotal element.

  12. Fiscal 2000 survey report. Survey report on development and utilization of alternative energies for oil in Pacific region; 2000 nendo Taiheiyo chiiki sekiyu daitai energy kaihatsu riyo chosa hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    A survey was conducted, with environmental matters taken into consideration, for building an information gathering infrastructure for the countries in the Pacific region, capable of promptly and accurately collecting and offering energy related information. Conducted in this fiscal year were regular data gathering, review of oil supply and demand and alternative energy supply and demand in the Pacific region, on-site survey of alternative energy development and utilization in Vietnam, quarterly analyses of trend of energy demand, and the like. The supply of primary energy in the Pacific region increased by 2.3% per year in the period 1980 through 1998. The rate of increase was the lowest with oil, and the highest with hydroelectricity, atomic power, and recoverable energies such as geothermal energy. The Vietnamese Government is promoting its efforts to develop power sources by use of recoverable energies for farm village electrification. Efforts are being earnestly exerted to develop its rich natural gas resources and it is expected that there will be a remarkable achievement in the use of alternative energies due to an increase in natural gas consumption. In the field of data collection, various data were registered with the database. (NEDO)

  13. Expansionary fiscal contractions

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael

    2010-01-01

    The Expansionary Fiscal Contraction (EFC) hypothesis predicts that a major fiscal consolidation leads to an economic expansion under certain circumstances. We test this hypothesis, and the implied non-linear responses of the economy to large and small changes in fiscal policy, using data from...... that the exogenous fiscal contraction in Denmark was a credible regime shift and, together with other reforms undertaken at the time, increased both private consumption and aggregate output....

  14. Fiscal Discipline in India

    Directory of Open Access Journals (Sweden)

    Sanhita SUCHARITA

    2011-07-01

    Full Text Available The present study broadly attempts to analyze the role of Fiscal Responsibility and Budget Management Act in restoring fiscal balance in India. It analyses the need for fiscal rules and constraints in India. The study aims at finding out the major factor behind rising fiscal imbalance in India and to examine whether there is an electoral motive towards high fiscal deficit to GDP ratio or not. It also analyzes the effectiveness of various measures undertaken at the central and state level to inculcate fiscal discipline in the fiscal management. The study also makes an attempt to do a critical in depth reviews of the Fiscal Responsibility and Budget Management Act and make an attempt at examining effectiveness and suitability of FRBM Act through a quantitative analysis. It also makes an attempt to suggest improvements in the fiscal monitoring mechanism in India. We employ Ordinary Least Square (OLS method to examine the impact of Fiscal Responsibility and Budget Management Act on fiscal deficit in India using the data for the period 1980-81 to 2008-09. The regression results indicates that FRBM Act does not have a significant effect on the Gross Fiscal Deficit (GFD to GDP ratio where as GDP (at factor cost growth rate has a significant negative effect on the GFD to GDP ratio.

  15. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    (relative to GDP) needed to meet the intertemporal budget constraint. While a very useful metric it also suffers from some problems, and the paper discusses some of the problems with this metric as a way to assess fiscal sustainability problems. A particular important issue is the extent to which the S2......Analyses of fiscal sustainability have become integral parts of fiscal policy planning due to high debt levels and projected demographic changes. A popular metric by which to evaluate sustainability gaps is the so-called S2 metric given as the permanent change in the primary budget balance...... indicator can be given a normative interpretation, and this issue is extensively discussed. The paper ends by discussing the formulation of fiscal policy targets to ensure fiscal sustainability....

  16. Fleet Compliance Annual Report: Model Year 2015, Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-12-01

    The U.S. Department of Energy (DOE) regulates covered state government and alternative fuel provider fleets, pursuant to the Energy Policy Act of 1992 (EPAct), as amended. This report details compliance for model year 2015, fiscal year 2016.

  17. Fiscal Capacity Equalisation in Tanzania

    NARCIS (Netherlands)

    Allers, Maarten A.; Ishemoi, Lewis J.

    2010-01-01

    Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a develo

  18. MACROTHEORETICAL FOUNDATIONS OF FISCAL CONSOLIDATION

    Directory of Open Access Journals (Sweden)

    I. Liutyi

    2016-06-01

    Full Text Available The article analyses the unexplored category of "fiscal consolidation". The study shows a different interpretation of the content of fiscal consolidation. It was emphasized that in today's fiscal policy in the EU aims mainly at implementing fiscal consolidation programs that provide sustainable public finances by implementing measures to limit the fiscal imbalances (especially deficit of governance and public debt. The paper analyses the fiscal consolidation program aimed at stabilizing of public finances and improve their sustainability. The research proved that fiscal rules and norms contribute to the process of fiscal consolidation.

  19. The Fiscal Framework in the Easter Caribbean Currency Union

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    This paper reviews the state of economic policy management in the Euro Area. As the European sovereign debt crisis sadly demonstrates, there is an urgent need for an agreed fiscal framework in replacement of the failed Stability and Growth Pact. We suggest a framework that aims at a better co......-ordination between monetary and fiscal policy, where fiscal policy focuses on long run objectives and monetary policy on short run objectives, as an alternative. In such a framework, fiscal policies can be credibly pre-committed without undermining the authority of democratically elected representatives. We...... therefore argue that the restraints on fiscal policy should focus on structural imbalances – principally the level of public debt – and not on the size of the public sector or the composition of expenditures and revenues. We then review the reasons, theoretical as well as practical, why debt targets...

  20. Fiscal Transparency and Economic Outcomes

    OpenAIRE

    International Monetary Fund

    2005-01-01

    This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of the Reports on the Observance of Standards and Codes (ROSCs). The indices covers four clusters of fiscal transparency practices: data assurances, medium-term budgeting, budget execution reporting, and fiscal risk disclosures. More transparent countries are shown to have better credit...

  1. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

    Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999......, the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be reelected...

  2. COMMON FISCAL POLICY

    Directory of Open Access Journals (Sweden)

    Gabriel Mursa

    2014-08-01

    Full Text Available The purpose of this article is to demonstrate that a common fiscal policy, designed to support the euro currency, has some significant drawbacks. The greatest danger is the possibility of leveling the tax burden in all countries. This leveling of the tax is to the disadvantage of countries in Eastern Europe, in principle, countries poorly endowed with capital, that use a lax fiscal policy (Romania, Bulgaria, etc. to attract foreign investment from rich countries of the European Union. In addition, common fiscal policy can lead to a higher degree of centralization of budgetary expenditures in the European Union.

  3. Migration with fiscal externalities.

    Science.gov (United States)

    Hercowitz, Z; Pines, D

    1991-11-01

    "This paper analyses the distribution of a country's population among regions when migration involves fiscal externalities. The main question addressed is whether a decentralized decision making [by] regional governments can produce an optimal population distribution...or a centralized intervention is indispensable, as argued before in the literature.... It turns out that, while with costless mobility the fiscal externality is fully internalized by voluntary interregional transfers, with costly mobility, centrally coordinated transfers still remain indispensable for achieving the socially optimal allocation."

  4. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  5. Fiscal adjustment in Brazil

    Directory of Open Access Journals (Sweden)

    Fabiana Rocha

    2003-03-01

    Full Text Available Two questions are addressed in this paper. The first one is the determination of periods of fiscal consolidation and fiscal stimulus. The second one is the importance of the composition of fiscal adjustments for their success, defined as a declining debt to GDP ratio. We, characterize 1994 and 1999 as points of fiscal consolidation. The 1994 consolidation can not be considered successful since after that period the debt to GDP ratio has grown continuously. The adjustment can be characterized as a type 2 adjustment (Alesina and Perotti (1997 in the sense that cuts were made mainly in public investment, while government wages and transfers remained almost unchanged. This type of adjustment usually has a low likelihood of being a success.Duas questões são tratadas neste artigo. A primeira é a determinação dos períodos de consolidação fiscal e estímulo fiscal. A segunda questão é a importância da composição dos ajustamentos fiscais para o seu sucesso, definido como um declínio na razo dívida/PIB. Nós, caracterizamos 1994 e 1999 como pontos de consolidação fiscal. A consolidação de 1994 não pode ser considerada um sucesso pois nos anos seguintes a razão dívida/PIB cresceu continuamente. O ajustamento pode ser considerado como um ajustamento do tipo 2 (Alesina and Perotti, 1997 no sentido de que foram feitos cortes principalmente no investimento público, enquanto os salários e transferências permaneceram praticamente inalterados. Este tipo de ajustamento geralmente tem uma baixa probabilidade de sucesso.

  6. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Fiscal Service Reinsuring Companies Acceptable On Federal Bonds: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION: Notice. SUMMARY: This...

  7. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Western Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION: Notice. SUMMARY: This is...

  8. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer; Rose, Shanna

    influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...

  9. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Dincecco, Mark; Prado, Mauricio

    2012-01-01

    innovations, which persisted and helped to shape current fiscal institutions. Economic historians claim that greater fiscal capacity was the key long-run institutional change brought about by historical conflicts. Using casualties sustained in pre-modern wars to instrument for current fiscal institutions, we...

  10. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer; Rose, Shanna

    We use unique panel data on the evolution of transparent budget procedures in the American states over the past three decades to explore the political and economic determinants of fiscal transparency. Our case studies and quantitative analysis suggest that both politics and fiscal policy outcomes...... influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...

  11. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ The current round of China's economic development is expected to clear up in 2010,the final year of the country's 11th Five-Year Plan(2006-10)that will pave the way for the next wave of economic growth.This year's fiscal policies should follow several guidelines to lay a solid foundation for the stable and sustainable growth of the economy,writes Jia Kang,Director of the Research Institute for Fiscal Science under the Ministry of Finance,in a recent Guangming Daily article.Edited excerpts follow:

  12. Sustaining Fiscal Incentives

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    The current round of China’s economic development is expected to clear up in 2010, the final year of the country’s 11th Five-Year Plan (2006-10) that will pave the way for the next wave of economic growth. This year’s fiscal policies should follow several guidelines to lay a solid foundation for the stable and sustainable growth of the economy, writes Jia Kang, Director of the Research Institute for Fiscal Science under the Ministry of Finance, in a recent Guangming Daily article. Edited excerpts follow

  13. New fiscal crisis Nueva crisis fiscal

    Directory of Open Access Journals (Sweden)

    Giraldo Giraldo César

    1996-06-01

    Full Text Available The fiscal deficit in Latin America is currently caused by the external and internal debt, and the fact that economic authorities have lost the ability to manage an important part of macroeconomic policy as a result of the process of decentralization. Along with less macroeconomic control, destabilizing factors increase due to the greater mobility of international financial markets, where any changein signals provokes abrupt and massive movements of capital in favor of or against a country. This problem is aggravated by the dismantling of the principal regulations, especially those relating to exchange controls, foreign investment, and international trade. Fiscal policyends up defending the stability of the main economic variables, in anuncertain and unpredictable context determined by an autonomous finance capital. It defends the stability of three key prices: inflation, currency, and interest rateo An abrupt change in any of these may depreciate the real value of financial assets, with which financial wealth would disappear like foam.El déficit fiscal en América Latina se origina actualmente en las deuda externa e interna, y en que la autoridad económica ha perdido el manejo de una parte importante de la política macroeconómica como resultado del proceso de descentralización. A la par del menor control macroeconómico, los factores desestabilizadores aumentan por la mayor movilidad de mercados financieros internacionales, donde cualquier cambio en las señales suscita movimientos de capital abruptos y masivos en favor o en contra de un país. Este problema se agrava con el desmonte de las principales regulaciones, en especial a las referidas al control cambiario, la inversión extrnajera y el comercio internacional. La política fiscal termina defendiendo la estabilidad de las principales variables macroeconómicas, en un contexto incierto e impredecible determinado por un capital financiero autónomo. Defiende la estabilidad de tres

  14. FISCAL MANAGEMENT OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Maria Zenovia GRIGORE

    2010-12-01

    Full Text Available This paper is aimed to analyze the taxation influence upon the company’s activity. Fiscal management is integrated into the company management and must therefore be defined in terms of general policy objectives of the company. The efficiency of fiscal policy is an essential element of fiscal management. This can be achieved directly (through the tax law that includes measures of fiscal incitement or indirectly (when the tax system offers a number of tax deductions for expenses, the possibility to cover losses from previous financial periods, the limitation of deductible expenses according to earnings before taxes etc.. The two forms of efficiency of fiscal policy are placed in the calculation of relations between fiscal management, strategic planning, tax risk and accounting. Fiscal policy should aim at the company’s research and to achieve optimal cost of taxation. This paper analyses the methods that the companies dispose of in order to reduce this cost.

  15. Fiscal Food Policy

    DEFF Research Database (Denmark)

    G. Nicholls, Stuart; Gwozdz, Wencke; Reisch, Lucia;

    2011-01-01

    When it comes to buying food, price is influential, but is a ‘fat tax’ the answer to curb obesity? Dr Stuart G Nicholls from Lancaster University, Assistant Professor Dr Wencke Gwozdz and Professor, Dr Lucia A Reisch from Copenhagen Business School and Dr Kristin Voigt from Lancaster University l...... look at whether a fiscal policy would work....

  16. 78 FR 14149 - 2012 Fiscal Transparency Report

    Science.gov (United States)

    2013-03-04

    ... leadership accountable. The International Monetary Fund defines fiscal transparency as ``the clarity... practices. To meet the minimum standards of fiscal transparency, budget data generally should be... Fiscal Transparency Report AGENCY: Department of State. ACTION: Notice. SUMMARY: The Department of...

  17. Warfare, Fiscal Capacity, and Performance

    DEFF Research Database (Denmark)

    Prado, Mauricio; Dincecco, Mark

    We exploit differences in casualties sustained in pre-modern wars to estimate the impact of fiscal capacity on economic performance. In the past, states fought different amounts of external conflicts, of various lengths and magnitudes. To raise the revenues to wage wars, states made fiscal...... innovations, which persisted and helped to shape current fiscal institutions. Economic historians claim that greater fiscal capacity was the key long-run institutional change brought about by historical conflicts. Using casualties sustained in pre-modern wars to instrument for current fiscal institutions, we...... estimate substantial impacts of fiscal capacity on GDP per worker. The results are robust to a broad range of specifications, controls, and sub-samples....

  18. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Dănuţ CHILAREZ

    2014-06-01

    Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

  19. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

    Net fiscal transfers are commonly seen as a possible means to ensure the wellfunctioning of a currency area. We show that U.S. net fiscal transfers, measured as the difference between gross federal revenues and federal expenditures per state, are enormous. Moreover, we run panel regressions...... that suggest their dependence on relative GDP and relative GDP growth during crisis periods, an evidence of net fiscal transfers from relatively rich to relatively poor states (redistributive effect) and to states with an underperforming economic development (stabilization effect). The Euro-zone (EZ) lacks...... a system of fiscal federalism which raises the question whether it should be established in the medium- and long-run. If so, which should be the magnitude of net fiscal transfers? We calculate these transfers hypothetically for 1999-2010, using a relative volume comparable to the one in the USA....

  20. 7 CFR 920.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 920.7 Section 920.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 920.7 Fiscal period. Fiscal period is synonymous with fiscal year and means a 12-month...

  1. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 332.12 Section 332.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....12 Fiscal agents. (a) Federal Reserve Banks and Branches referred to below, as fiscal agents of...

  2. 7 CFR 953.122 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 953.122 Section 953.122 Agriculture... STATES Rules and Regulations Change in Date for Completing Nominations, Term of Office, and Fiscal Period § 953.122 Fiscal period. The fiscal period, pursuant to § 953.9, which began on April 1, 1976, shall...

  3. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

    fiscal discipline, with the aim of avoiding the risk of unsustainable fiscal policies reappearing and of preventing monetary policy from being undermined by undisciplined national governments. In the ECCU case, we find that fiscal deficits are more a result of financial and trade imbalances than fiscal...

  4. 7 CFR 923.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 923.7 Section 923.7 Agriculture... COUNTIES IN WASHINGTON Order Regulating Handling Definitions § 923.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31 of each year or such...

  5. 31 CFR 339.6 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 339.6 Section 339.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... H § 339.6 Fiscal agents. Federal Reserve Banks and Branches, as fiscal agents of the United...

  6. 7 CFR 955.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 955.113 Section 955.113 Agriculture... and Regulations § 955.113 Fiscal period. Pursuant to § 955.13, fiscal period shall mean the period beginning January 1 and ending December 31 of each year, except that the fiscal period that began...

  7. 7 CFR 922.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 922.7 Section 922.7 Agriculture... IN WASHINGTON Order Regulating Handling Definitions § 922.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31 of each year or such...

  8. 31 CFR 352.13 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 352.13 Section 352.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....13 Fiscal agents. (a) Federal Reserve Banks and Branches, referred to below, as fiscal agents of...

  9. 7 CFR 924.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 924.7 Section 924.7 Agriculture... COUNTIES IN WASHINGTON AND IN UMATILLA COUNTY, OREGON Order Regulating Handling Definitions § 924.7 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on March 31...

  10. 7 CFR 948.103 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 948.103 Section 948.103 Agriculture... Rules and Regulations General § 948.103 Fiscal period. Pursuant to § 948.10, the fiscal periods for each... following year, both dates inclusive. The 1986-87 fiscal period which began July 1, 1986, will be...

  11. 7 CFR 916.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 916.7 Section 916.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 916.7 Fiscal period. Fiscal period is synonymous with fiscal year and...

  12. 7 CFR 1160.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Fiscal period. 1160.113 Section 1160.113 Agriculture... Definitions § 1160.113 Fiscal period. Fiscal period means the initial period of up to 30 months that this subpart is effective. Thereafter, the fiscal period shall be such annual period as the Board may...

  13. 7 CFR 929.6 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 929.6 Section 929.6 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Order Regulating Handling Definitions § 929.6 Fiscal period. Fiscal period is synonymous with fiscal year and crop year and means the 12-month period...

  14. 7 CFR 929.106 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 929.106 Section 929.106 Agriculture... LONG ISLAND IN THE STATE OF NEW YORK Rules and Regulations § 929.106 Fiscal period. The fiscal period... include the period of August 1, through August 31, 1968. Thereafter, the fiscal period will begin...

  15. 7 CFR 925.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 925.12 Section 925.12 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Definitions § 925.12 Fiscal period. Fiscal period is synonymous with fiscal year...

  16. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 316.12 Section 316.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE....12 Fiscal agents. (a) Federal Reserve Banks and Branches referred to below, as fiscal agents of...

  17. 7 CFR 917.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 917.9 Section 917.9 Agriculture... CALIFORNIA Order Regulating Handling Definitions § 917.9 Fiscal period. Fiscal period is synonymous with fiscal year and means the 12-month period ending on the last day of February of each year, or such...

  18. Concesiones, su impacto fiscal

    OpenAIRE

    David Duarte Arancibia

    2011-01-01

    Presentación expuesta durante el Cuarto Encuentro Técnico de Capacitación en Materia de Estructuración de Proyectos de Asociación Público Privada, llevado a cabo en Tuxtla Gutiérrez, Chiapas, México, el 16,17 y 18 de febrero de 2011. El sistema de concesiones tiene distintos objetivos, entre los cuales se pueden mencionar: disminuir déficit de infraestructura; eliminar cuellos de botella para el crecimiento económico; mantener disciplina en el gasto fiscal; no incrementar la deuda pública; me...

  19. Portugal; Fiscal Transparency Evaluation

    OpenAIRE

    International Monetary Fund

    2014-01-01

    EXECUTIVE SUMMARY Portugal’s practices meet most of the principles of the revised Fiscal Transparency Code at good or advanced levels. A number of areas still present practices at a basic level, but in most of these cases this reflects reforms that have recently been launched and have not yet been fully implemented so as to affect current practices. Indeed, if measured against the practices observed prior to the recent financial crisis, there has been remarkable progress. The challenge is t...

  20. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

    Full Text Available The paper presents concepts and instruments of environmental fiscal reforms (EFR and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of implementing EFR measures in India are also discussed, including inadequate analysis, policy framework and institutional capacity, as well as conflict with poverty reduction and building political support.

  1. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

    Full Text Available Recent years have brought into discussion once again subjects like tax harmonization and fiscal competition. Every time the European Union tends to take a step forward critics enter the scene and give contrary arguments to European integration. Through this article we have offered our readers a compelling view over the “battle” between tax harmonization and fiscal competition. While tax harmonization has key advantages as less costs regarding public revenues, leads to higher degree of integration and allows the usage of fiscal transfers between regions, fiscal competition is no less and presents key advantages as high reductions in tax rates and opens a large path for new investments, especially FDI. Choosing tax harmonization or fiscal competition depends on a multitude of variables, of circumstances, the decision of choosing one path or the other being ultimately influenced by the view of central and local authorities. Our analysis indicates that if we refer to a group of countries that are a part of a monetary union or that form a federation, tax harmonization seems to be the best path to choose. Moving the analysis to a group of regions that aren’t taking any kind of correlated actions or that have not signed any major treaties regarding monetary or fiscal policies, the optimal solution is fiscal competition.

  2. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

    Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

  3. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  4. Chicago, Keynes and Fiscal Policy

    Directory of Open Access Journals (Sweden)

    Esteban Pérez Caldentey

    2003-01-01

    Full Text Available En la primera mitad de la década de los años treinta los padres fundadores de la escuela de economía de Chicago y John Maynard Keynes en Inglaterra propusieron la puesta en marcha de trabajos públicos para combatir el desempleo y sobreponerse a la Gran Depresión. Frente a la rigidez de los precios de mercado y la impotencia de la política monetaria, la política fiscal contra cíclica pasó a ser vista como una estrategia viable y capaz de atenuar las fases del ciclo económico. A finales de la década tanto los economistas de Chicago como Keynes renunciaron al uso de este tipo de incentivos fiscales. Los economistas de Chicago centraron su rechazo en el potencial inflacionario de la política fiscal expansiva y enfocaron sus preocupaciones hacia los aspectos monetarios de la política fiscal. Por su parte Keynes mantuvo su apoyo a la política fiscal contra cíclica absteniéndose de recomendar los instrumentos que había propuesto anteriormente para combatir las fluctuaciones económicas. Utilizando el marco teórico que desarrolló en la Teoría General (1936, Keynes distinguió entre el presupuesto corriente y el de capital. El presupuesto corriente debía mostrar un equilibrio o un superávit con el fin de financiar el gasto en capital que actuaría como estabilizador del ciclo económico. Keynes distinguió así entre dos conceptos de política fiscal (la política fiscal compensatoria y la política fiscal basada en la programación de los gastos de capital. El segundo tipo de política fiscal, válido bajo la suposición de escasez del factor capital, suponía el rechazo de los instrumentos de estabilización fiscal de corto plazo (trabajos públicos y el uso de los impuestos para alterar los patrones de consumo. Más allá del punto de saturación del capital, la política fiscal podría cambiar su enfásis hacia el consumo y su rol compensatorio.

  5. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

    Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

  6. Searching for Political Fiscal Cycles in Hungary

    Directory of Open Access Journals (Sweden)

    Endrit Lami

    2013-12-01

    Full Text Available Hungary has had a remarkably high public debt throughout the transition, and it has continued to increase during recent years, exceeding 80% of the GDP. Its debt and fiscal deficit were the highest among the Visegrád countries during the transition. One factor triggering the debt increase may be elections-related fiscal policies. By analyzing quarterly data for Hungary, we found clear empirical evidence of fiscal expansion before elections and contractions afterwards. These events are widely known as political fiscal cycles. We observed statistically significant incremental increases in fiscal deficits as elections approach, both in nominal and in GDP ratios, followed by contractions after elections. Thus, it can be concluded that incumbents in Hungary are engaged in opportunistic political fiscal cycles by embracing expansionary fiscal policy before parliamentary elections. Our findings also suggest that political fiscal cycles in Hungary may be an underlying factor contributing to the accumulation of public debt.

  7. Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

    Directory of Open Access Journals (Sweden)

    Yong Jiang

    2016-09-01

    Full Text Available Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the development mechanism of fiscal and taxation policies in the geothermal industry. The effect of the fiscal and taxation policy on the development of the geothermal industry is analyzed. In order to promote sustainable development of the geothermal industry in China, the government should pay more attention to subsidies for the geothermal industry in the life-cycle stage of the geothermal industry. Furthermore, a plan is necessary to provide a reasonable system of fiscal and taxation policies.

  8. Dynamic effects of fiscal policy and fiscal multipliers in Croatia

    Directory of Open Access Journals (Sweden)

    Milan Deskar-Škrbić

    2013-06-01

    Full Text Available The aim of this paper is to analyze the effects of discretionary measures of fiscal policy on the economic activity and to estimate the size of fiscal multipliers in Croatia. Econometric framework is based on the structural VAR model (SVAR, with Blanchard-Perotti identification method that uses information on institutional characteristics of fiscal system. The analysis is conducted on quarterly data for total expenditures and indirect taxes of central, central consolidated and general consolidated government and aggregate demand for the period from 2004-2012. The results show that our initial assumptions about the difference in the size of the multiplier of government expenditures and indirect tax revenues between three levels of government consolidation have been confirmed.

  9. 7 CFR 955.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 955.13 Section 955.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 955.13 Fiscal period. Fiscal period means the 12-month period beginning on September 16...

  10. 45 CFR 402.21 - Fiscal control.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal control. 402.21 Section 402.21 Public Welfare Regulations Relating to Public Welfare OFFICE OF REFUGEE RESETTLEMENT, ADMINISTRATION FOR CHILDREN... Administration of Grants § 402.21 Fiscal control. (a) Fiscal control and accounting procedures must be...

  11. 34 CFR 303.125 - Fiscal control.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Fiscal control. 303.125 Section 303.125 Education... DISABILITIES State Application for a Grant Statement of Assurances § 303.125 Fiscal control. The statement must provide assurance satisfactory to the Secretary that such fiscal control and fund accounting...

  12. 7 CFR 915.6 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal year. 915.6 Section 915.6 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 915.6 Fiscal year. Fiscal year means the twelve-month period ending...

  13. 7 CFR 945.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 945.111 Section 945.111 Agriculture... DESIGNATED COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Rules and Regulations Definitions § 945.111 Fiscal period. The fiscal period that began June 1, 1981, shall end July 31, 1982. Each year thereafter...

  14. 7 CFR 947.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 947.9 Section 947.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 947.9 Fiscal period. Fiscal period means the period beginning and ending on the dates...

  15. 7 CFR 956.13 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 956.13 Section 956.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Definitions § 956.13 Fiscal period. Fiscal...

  16. 7 CFR 1260.111 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1260.111 Section 1260.111 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Promotion and Research Order Definitions § 1260.111 Fiscal year. Fiscal year means the calendar year or...

  17. 7 CFR 947.114 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 947.114 Section 947.114 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Definitions § 947.114 Fiscal period. The fiscal period shall begin July 1 of each year and end June 30 of...

  18. 12 CFR 545.101 - Fiscal agency.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Fiscal agency. 545.101 Section 545.101 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.101 Fiscal agency. A Federal savings association designated fiscal agent by the Secretary...

  19. 7 CFR 966.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 966.16 Section 966.16 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 966.16 Fiscal period. Fiscal period means the period beginning August 1...

  20. 7 CFR 948.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 948.10 Section 948.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 948.10 Fiscal period. Fiscal period means the period...

  1. 7 CFR 1221.10 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1221.10 Section 1221.10 Agriculture... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Definitions § 1221.10 Fiscal period. Fiscal period means the 12-month period ending on December 31 or such other consecutive 12-month...

  2. 7 CFR 905.11 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 905.11 Section 905.11 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... TANGELOS GROWN IN FLORIDA Order Regulating Handling Definitions § 905.11 Fiscal period. Fiscal period...

  3. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1215.7 Section 1215.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Fiscal year. Fiscal year means the 12-month period from January 1 through December 31 each year, or...

  4. 7 CFR 1205.307 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1205.307 Section 1205.307 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Research and Promotion Order Definitions § 1205.307 Fiscal period. Fiscal period is the 12-month...

  5. 7 CFR 1150.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Fiscal period. 1150.107 Section 1150.107 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Definitions § 1150.107 Fiscal period. Fiscal period means the calendar year or such other...

  6. 7 CFR 1230.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1230.9 Section 1230.9 Agriculture... CONSUMER INFORMATION Pork Promotion, Research, and Consumer Information Order Definitions § 1230.9 Fiscal period. Fiscal period means the 12-month period ending on December 31 or such other consecutive...

  7. 7 CFR 1220.111 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1220.111 Section 1220.111 Agriculture... CONSUMER INFORMATION Soybean Promotion and Research Order Definitions § 1220.111 Fiscal period. The term fiscal period means the calendar year or such other annual period as the Board may determine with...

  8. 7 CFR 1212.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1212.7 Section 1212.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS..., Consumer Education, and Industry Information Order Definitions § 1212.7 Fiscal period. “Fiscal...

  9. 7 CFR 959.104 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 959.104 Section 959.104 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulations General § 959.104 Fiscal period. The fiscal period shall begin August 1 of each year and end...

  10. 7 CFR 946.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 946.9 Section 946.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 946.9 Fiscal period. Fiscal period means the period beginning...

  11. 7 CFR 930.107 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 930.107 Section 930.107 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Miscellaneous Provisions § 930.107 Fiscal period. Pursuant to § 930.7, fiscal period shall mean the...

  12. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fiscal agent. 120.952 Section 120... Loan Program (504) Debenture Sales and Service Agents § 120.952 Fiscal agent. SBA shall appoint a Fiscal Agent to assess the financial markets, minimize the cost of sales, arrange for the production...

  13. 7 CFR 1218.8 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1218.8 Section 1218.8 Agriculture... INFORMATION ORDER Blueberry Promotion, Research, and Information Order Definitions § 1218.8 Fiscal period. Fiscal period means a calendar year from January 1 through December 31, or such other period as...

  14. 7 CFR 956.113 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 956.113 Section 956.113 Agriculture... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Rules and Regulations § 956.113 Fiscal period. Pursuant to § 956.13, fiscal period shall mean the period beginning January 1 and ending December 31...

  15. 7 CFR 925.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 925.112 Section 925.112 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Rules and Regulations § 925.112 Fiscal period. Beginning January 1, 1988, fiscal...

  16. 31 CFR 330.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 330.9 Section 330.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... OF UNITED STATES SAVINGS BONDS AND UNITED STATES SAVINGS NOTES (FREEDOM SHARES) § 330.9 Fiscal...

  17. 7 CFR 927.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 927.9 Section 927.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Definitions § 927.9 Fiscal period. Fiscal period means the period...

  18. 7 CFR 959.16 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 959.16 Section 959.16 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Definitions § 959.16 Fiscal period. Fiscal period means the annual period beginning...

  19. 7 CFR 906.15 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 906.15 Section 906.15 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Definitions § 906.15 Fiscal period. Fiscal...

  20. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1209.7 Section 1209.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS....7 Fiscal year. Fiscal year means the 12-month period from January 1 to December 31 each year,...

  1. 7 CFR 1250.303 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1250.303 Section 1250.303 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Research and Promotion Order Definitions § 1250.303 Fiscal period. Fiscal period means the calendar...

  2. 7 CFR 1206.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period. 1206.7 Section 1206.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... INFORMATION Mango Promotion, Research, and Information Order Definitions § 1206.7 Fiscal period. Fiscal...

  3. 7 CFR 945.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 945.12 Section 945.12 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Fiscal period. Fiscal period means the period beginning and ending on the dates approved by the...

  4. 7 CFR 953.9 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 953.9 Section 953.9 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Definitions § 953.9 Fiscal period. Fiscal period means the...

  5. 7 CFR 958.12 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 958.12 Section 958.12 Agriculture... COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Order Regulating Handling Definitions § 958.12 Fiscal period. Fiscal period means the period beginning and ending on the dates approved by the Secretary pursuant...

  6. FISCAL POLICY AND FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    Burim GASHI

    2014-06-01

    Full Text Available In this paper I will try to analyze the fiscal policy and to suggest fiscal policy measures as very crucial instrument to market economy during the global financial crisis. Decision makers of monetary and financial policy in Kosovo currently are not under taking significant measures to promote growth and development. Public spending is excessive; the public debt is constantly growing, current account deficit also. In addition unemployment is high, capital investments in public and private sectors are insufficient, as well as investments in science and education. Market infrastructure in Kosovo is not functional and market laws are not enforced. The central government in Kosovo is facing trade of between market liberalization and challenges with public spending. Therefore fiscal policy measures are insufficient and cannot stimulate economic growth.

  7. Fiscal ethics, policies, and theories

    Directory of Open Access Journals (Sweden)

    Andrés Blanco

    2016-08-01

    Full Text Available The connections between ethics, policies and economic theories regarding fiscal matters need a more thorough analysis than the one carried out so far. On one hand, even though there are some ethical proposals on taxation, in general such proposals have not been grounded on explanatory theories of the economy. On the other hand, schools of thought about economy usually fail to ethically justify their political proposals. However, such distinctions cannot be sustained rationally: any ethical proposal concerning fiscal matters involves an explanation of economy, and conversely any proposal related to fiscal policies does not only involve a theory but also an ethical understanding. This article will review such connections, and general conclusions will be applied to two specific cases: first, Rawls’s proposal concerning taxation will be reviewed, having previously studied its descriptive assumptions, and then the lack of an ethical connection between the post Keynesian theory on the monetary circuit and its fiscal proposal will be examined. Finally, a possible “taxation compliance ethic” of tax-payers will be likewise analysed.

  8. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

    It is becoming difficult to maintain consensus in a period of economic austerity, and this possibly challenges the ability of democratic institutions to take decisions on tough economic questions. In order to find out how political consensus influences fiscal outcomes, this article sets out...

  9. Fiscal Consolidations and Heterogeneous Expectations

    NARCIS (Netherlands)

    C. Hommes; J. Lustenhouwer; K. Mavromatis

    2015-01-01

    We analyze fiscal consolidations using a New Keynesian model where agents have heterogeneous expectations and are uncertain about the composition of consoidations. Heterogeneity in expectations may amplify expansions, stabilizing thus the debt-to-GDP ratio faster under tax based consolidations, in t

  10. The FCC in Fiscal 1971.

    Science.gov (United States)

    Federal Communications Commission, Washington, DC.

    Fiscal 1971 saw major actions by the Federal Communications Commission (FCC) in all areas of its jurisdiction. In broadcasting, the FCC proposed new renewal rules and policies and issued a number of significant rulings on Fairness Doctrine matters. A policy statement outlining FCC cable television plans was submitted to the Congress. In the common…

  11. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael M.; Hougaard Jensen, Svend E.

    This paper provides an overview of experiences with fiscal and structural reforms in Denmark and Sweden, focusing on areas of particular relevance to members of the euro area struggling with large budget imbalances. First, given the current priority to austerity plans in the euro area, we review...

  12. The impact of fiscal austerity on suicide mortality: Evidence across the 'Eurozone periphery'.

    Science.gov (United States)

    Antonakakis, Nikolaos; Collins, Alan

    2015-11-01

    While linkages between some macroeconomic phenomena and suicides in some countries have been explored, only two studies, hitherto, have established a causal relationship between fiscal austerity and suicide, albeit in a single country. The aim of this study is to provide the first systematic multiple-country evidence of a causal relationship of fiscal austerity on time-, gender-, and age-specific suicide mortality across five Eurozone peripheral countries, namely Greece, Ireland, Italy, Portugal and Spain over the period 1968-2012, while controlling for various socioeconomic differences. The impact of fiscal adjustments is found to be gender-, age- and time-specific. Specifically, fiscal austerity has short-, medium- and long-run suicide increasing effects on the male population in the 65-89 age group. A 1% reduction in government spending is associated with a 1.38%, 2.42% and 3.32% increase in the short-, medium- and long-run, respectively, of male suicides rates in the 65-89 age group in the Eurozone periphery. These results are highly robust to alternative measures of fiscal austerity. Improved labour market institutions help mitigate the negative effects of fiscal austerity on suicide mortality.

  13. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

    Full Text Available Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality

  14. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  15. Status of K-12 Education in California at a Time of Fiscal Crisis: Preliminary Results

    Science.gov (United States)

    Kitmitto, Sami; Parrish, Thomas; Shambaugh, Larisa

    2010-01-01

    The worldwide economic decline in 2008 hit many states hard, and had an especially strong impact on California and its public education system. The purpose of this report is to develop and present baseline information regarding K-12 public education in California prior to this fiscal crisis. This report presents alternative ways of comparing the…

  16. Fiscal policy : Brazilian fiscal policy in crisis context

    OpenAIRE

    2010-01-01

    Resumo:A grave crise financeira global de 2008/09 oferece uma oportunidade ímpar para rever e repensar as finanças públicas no Brasil. Dos impactos da crise até as respostas estatais, há muito que estudar: as reflexões teóricas sobre a presença do Estado na economia, as experiências internacionais de enfrentamento da crise via política fiscal, bem como a formulação e a execução da política fiscal e os desafios que esta acabou por impor ou ampliar especialmente para o país. A tese descreve e a...

  17. Fiscal Federalism in Russia: A Canadian Perspective

    OpenAIRE

    2001-01-01

    This paper considers some of the key instrumental components of intergovernmental fiscal relations that arise in the Russian Federation -- expenditures, revenues, transfers, borrowing, and institutional arrangements -- in comparison both to Canada’s lengthy experience with federalism and to a framework developed on the basis of previous work on fiscal federalism in a variety of transitional and developing countries. Unsurprisingly, from either of these perspectives fiscal federalism in Russia...

  18. Are Independent Fiscal Institutions Really Independent?

    Directory of Open Access Journals (Sweden)

    Slawomir Franek

    2015-08-01

    Full Text Available In the last decade the number of independent fiscal institutions (known also as fiscal councils has tripled. They play an important oversight role over fiscal policy-making in democratic societies, especially as they seek to restore public finance stability in the wake of the recent financial crisis. Although common functions of such institutions include a role in analysis of fiscal policy, forecasting, monitoring compliance with fiscal rules or costing of spending proposals, their roles, resources and structures vary considerably across countries. The aim of the article is to determine the degree of independence of such institutions based on the analysis of the independence index of independent fiscal institutions. The analysis of this index values may be useful to determine the relations between the degree of independence of fiscal councils and fiscal performance of particular countries. The data used to calculate the index values will be derived from European Commission and IMF, which collect sets of information about characteristics of activity of fiscal councils.

  19. EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

    Directory of Open Access Journals (Sweden)

    HURDUZEU Gheorghe

    2014-07-01

    Full Text Available The European framework for fiscal policies is constructed mainly on the objective of monitoring budget balances and public debt, allowing national governments to decide on the specific fiscal policy that is more suitable to their internal context and public needs. However, for Euro Area member states this autonomy is restricted by the conditions imposed through the Stability and Growth Pact. As the recent macroeconomic dynamics underlined the necesity of improving the fiscal outcomes, the fiscal framework was updated and modified by the provisions of the new European economic governance meant to avoid unsound and unsustainable fiscal policies that could affect the stability of other Euro Area member states. The Six-Pack, the Fiscal Compact and the other conditions imposed by the reform of the fiscal governance framework are meant to ensure more discipline in drafting and executing national budgets. Even so, national authorities maintain their fiscal sovereignty and the decision regarding fiscal structures remains at their disposal, as long as the drafts are approved and the outcomes are maintained in the limits imposed through the supranational fiscal framework. Regardless of the numerous differences between member states, similar trends regarding tax mixes can be noticed in time. The objectives of this paper is to analyze fiscal structures of Euro Area member states and to determine, if any, groups with similar fiscal structures, their composition and the similarities that characterize Euro Area in this respect. In order to have a clear overview of fiscal structures within Euro Area, we analyzed data for 17 member states, for year 2012, taking into consideration total general government revenue, indirect taxation, direct taxation and social contributions. As one of the aims of this paper is to determine whether in Euro Area the main contributors are corporations or individuals, we also analyzed the structure of direct taxation, dividing it into

  20. L‘ESPACE FISCAL EUROPEEN

    OpenAIRE

    Dragos CHILEA

    2009-01-01

    En matière de fiscalité, l’Europe s’est construite avec pour seuls buts l’élimination des doubles impositions et des discriminations, l’idée d’une harmonisation qui faisait encore débat dans les années `70 n’étant désormais plus à l’ordre du jour. La mise en concurrence des systèmes fiscaux et sociaux, des Etats est la donnée essentielle de la « gouvernance » néolibérale européenne. La concurrence fiscale conduit à favoriser les mouvements de capitaux, à une perte d’autonomie fiscale des État...

  1. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    2013-11-01

    This report summarizes the Fiscal Year 2013 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: Summary of each site Assessment of vegetation status and site stabilization at each location Actions and Resolutions for each site. Six disturbed sites were evaluated for this assessment. One has achieved final stabilization. The remaining five sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  2. Fiscal Year 2012 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    2012-11-01

    This report summarizes the Fiscal Year 2012 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Ten disturbed sites were evaluated for this assessment. Six have achieved final stabilization. The remaining four sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  3. Horizontal fiscal imbalance in Germany

    Directory of Open Access Journals (Sweden)

    Paweł Kowalik

    2015-04-01

    Full Text Available Regional inequalities are currently a challenge for the majority of the countries, in particular the large ones. The problem of public income redistribution emerges due to possible differentiation of the economic development level of territorial units. The most often considered problem is the vertical distribution. The horizontal division of income is far less frequently considered. Horizontal fiscal imbalance or regional tax inequalities seem to be graver than the vertical imbalance, particularly in developing countries. The public finance system, in particular in federations, is often very complex. Public finance of federations and federated states are not often based on the same assumptions. This leads to differences among regions, both vertical and horizontal. The use of the presented measures helps identify those differences and permits developing mechanisms equalising those inequalities. It should be remembered that those measures may have certain drawbacks, and they mainly focus on certain specific values of income redistribution. Thereby several measures should be applied in measurements and the obtained results should be compared. There are no up-to-date measurements and comparisons of horizontal fiscal imbalance among countries.. The aim of this paper is to measure horizontal fiscal imbalance in Germany, especially after reunification, which represents one of two models of federalism. At the beginning it shows the static and dynamic measurements presented in the literature that can be used to measure the horizontal fiscal imbalance. And then it is followed by the results of calculations for Germany in the period 1970-2013. As expected, horizontal imbalance was much lower before than after the reunification of Germany. After the reunification there were large disparities between "old" and "new" länder. This imbalance is gradually reduced. In comparison with the results obtained for the USA [Kowalik 2014, pp. 144-148] it can be said

  4. Alternative Measures of Fiscal Redistribution: Gross vs. Net Aid.

    Science.gov (United States)

    Barkin, David; Legler, John

    This study attempts to design a grant-in-aid scheme incorporating transfer of resources in a manner which compensates for differences in the ability of the subordinate government units to finance desirable service levels (equalization). Results indicate that where the bulk of State aid-to-education funds are distributed through flat grants based…

  5. European Fiscal Policy of Tax Havens

    Directory of Open Access Journals (Sweden)

    Gabriela Mironov

    2009-10-01

    Full Text Available Taxation system is a necessary evil. Almost the entire world admits its utility, but even necessary as it is, the taxation system remains an evil. Fiscal paradises had been born heavily, but they multiplied quickly. In specialization literature, as well as in juridical and economical literature there are few and modest attempts of analysis of fiscal paradises, although a circumscribing of the area that is covered is not difficult to realize. Every state can be used as fiscal paradises for certain persons on the basis of several taxation agreements that provide an auspicious system for certain types of incomes and investments performed by foreigners in the respective country. There is a multitude of possibilities for the decrease of fiscal overwhelming. A legal possibility is the fiscal scheduling using the offshore companies registered in jurisdictions with fiscal paradise status. Fiscal scheduling through offshore company means the election of that type of company that fits for the purpose and interests of the business. There is also the problem of the election of the best jurisdiction in concordance with the purpose pursued. Fiscal paradises represent the fertile ground for the manipulation of taxation basis of the benefits, through utilization of intermediate transfer prices, having as justifiable basis economical transactions, most of the times simulated transactions. The legality, but most of all the ethics of the techniques used are al least controversial.

  6. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a)...

  7. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that...

  8. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal soundness. 460.80 Section 460.80 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED... organization must have a fiscally sound operation, as demonstrated by the following: (1) Total assets...

  9. Measuring Fiscal Capacity of School Systems.

    Science.gov (United States)

    Green, Harry A.

    Ways of measuring the fiscal capacity of school systems are examined in this paper, which presents a representative tax system model. Fiscal capacity is influenced by factors other than tax base size; the "ideal" model should address adjustments for variations in cost across communities and school systems. The first section examines the…

  10. 7 CFR 958.112 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 958.112 Section 958.112 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... COUNTIES IN IDAHO, AND MALHEUR COUNTY, OREGON Rules and Regulations § 958.112 Fiscal period. The...

  11. 31 CFR 342.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 342.9 Section 342.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.9...

  12. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Fiscal. 404.1626 Section 404.1626 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1626 Fiscal. (a) We will...

  13. 7 CFR 1216.11 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1216.11 Section 1216.11 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... INFORMATION ORDER Peanut Promotion, Research, and Information Order Definitions § 1216.11 Fiscal year....

  14. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Fiscal. 416.1026 Section 416.1026 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Determinations of Disability Administrative Responsibilities and Requirements § 416.1026 Fiscal. (a) We will...

  15. The relationship between fiscal and monetary policy

    Directory of Open Access Journals (Sweden)

    A. CAIRNCROSS

    2013-12-01

    Full Text Available The relationship between fiscal and monetary policy is one of great theoretical complexity, acute controversy and major practical importance. The author offers an account of the way thinking has developed on the matter before turning to some of the more obvious theoretical questions governing the mix of fiscal and monetary policy and the limitations to which each of them is subject.

  16. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    R.M.W.J. Beetsma; J. Cimadomo; O. Furtuna; M. Giuliodori

    2014-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the fiscal transmission that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on the action-b

  17. The confidence effects of fiscal consolidations

    NARCIS (Netherlands)

    R. Beetsma; J. Cimadomo; O. Furtuna; M. Giuliodori

    2015-01-01

    We explore how fiscal consolidations affect private sector confidence, a possible channel for the transmission of fiscal policy that has received particular attention recently as a result of governments embarking on austerity trajectories in the aftermath of the crisis. Panel regressions based on th

  18. Is fiscal policy coordination in EMU desirable?

    NARCIS (Netherlands)

    R.M.W.J. Beetsma; X. Debrun; F.J.G.M. Klaassen

    2001-01-01

    'It is widely argued that Europe's unified monetary policy calls for international coordination of fiscal policy. This paper surveys the issues involved with the coordination of fiscal policies as a demand management tool. We discuss ex-ante and ex-post coordination. The former operates through bind

  19. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hutchison, Michael; Hougaard Jensen, Svend E.

    Monetary union in Europe started in 1999. The fiscal policy implications are, in many ways, more complex than the monetary issues. This book contains 11 papers and three review essays, which analyze a spectrum of empirical, theoretical, institutional and political aspects of the design and impact......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...... of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co...

  20. 48 CFR 232.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contracts crossing fiscal... 232.703-3 Contracts crossing fiscal years. (b) The contracting officer may enter into a contract... one fiscal year and ends in the next fiscal year if the period of the contract awarded,...

  1. Fiscal Stress in Wisconsin Small Governments: Indicators and Responses.

    Science.gov (United States)

    Wolensky, Robert P.; Enright, Robert B.

    1991-01-01

    Surveyed 59 Wisconsin officials to determine the fiscal crises in U.S. small towns. Results did not reveal a fiscal crisis, but fiscal stress was evident. Wisconsin small governments responded to fiscal stress though increasing local taxes, borrowing money, obtaining increased state aid and shared revenue, reducing expenditures, and promoting…

  2. STATE BUDGET AND FISCAL POLICY INSTRUMENTS TO ACHIEVE ITS

    Directory of Open Access Journals (Sweden)

    Haralambie George Alin

    2010-12-01

    Full Text Available This paper presents the tools for carrying out the fiscal budget in Romania. An effective fiscal policy involves increasing budget revenues and reduce their costs of collection. Public expenditure, taxes and debt are tools of fiscal policy to achieve economic stability budget. They are also presented the inter dependencies between fiscal policy and budget.

  3. What are the Effects of Fiscal Policy Shocks?

    NARCIS (Netherlands)

    Mountford, A.W.; Uhlig, H.F.H.V.S.

    2002-01-01

    We investigate the effects of fiscal policy surprises for US data, using vector autoregressions.We overcome the difficulties that changes in fiscal policy may manifest themselves in variables other than fiscal variables first and that fiscal variables may respond 'automatically' to business cycle co

  4. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

    Full Text Available This document contains the research results of the territorial fiscal control improvement proposal project, developed  by  Rosario  University  with  the support by  the  German Technical Cooperation Agency (GTZ. In short, it analyzes and identifies the principal problems of the Colombian territorial fiscal control system on the first level, (Contraloría General de la República Office, Departmental, Municipal and District Controller Offices offering a general view of the performance and the distribution of responsibilities between the different fiscal control bodies. The document is structured as follows: l introduction and constitutional scheme of the fiscal control system, 2 a description of the distribution of responsibilities between the different fiscal control bodies, 3 the development of territorial fiscal control with reference to jurisprudence,  4 territorial fiscal control, 5 quality of territorial fiscal control and 6 reform proposals and conclusions. Among the proposals  analyzed  in this  project  we  have,  the depoliticization  on  the election of the employees in charge of territorial fiscal control, the financing necessary to realize that control, sourced from territorial entities own resources and the achievement of economies of scale thought the merging of control bodies; Another proposal involves the integration of territorial fiscal control with the second level control by means of .the application of support mechanism to the control function exercise by Contraloría General de la República Office, and a improvement of information systems, indicators and evaluations applied by territorial controller offices.

  5. Fiscal Year 2010 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom; Mike Lewis

    2010-11-01

    This report summarizes the Fiscal Year 2010 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  6. Fiscal Year 2009 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Michael Lewis

    2009-10-01

    This report summarizes the Fiscal Year 2009 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  7. Computable general equilibrium model fiscal year 2013 capability development report

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, Brian Keith [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Rivera, Michael Kelly [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Boero, Riccardo [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2016-05-17

    This report documents progress made on continued developments of the National Infrastructure Simulation and Analysis Center (NISAC) Computable General Equilibrium Model (NCGEM), developed in fiscal year 2012. In fiscal year 2013, NISAC the treatment of the labor market and tests performed with the model to examine the properties of the solutions computed by the model. To examine these, developers conducted a series of 20 simulations for 20 U.S. States. Each of these simulations compared an economic baseline simulation with an alternative simulation that assumed a 20-percent reduction in overall factor productivity in the manufacturing industries of each State. Differences in the simulation results between the baseline and alternative simulations capture the economic impact of the reduction in factor productivity. While not every State is affected in precisely the same way, the reduction in manufacturing industry productivity negatively affects the manufacturing industries in each State to an extent proportional to the reduction in overall factor productivity. Moreover, overall economic activity decreases when manufacturing sector productivity is reduced. Developers ran two additional simulations: (1) a version of the model for the State of Michigan, with manufacturing divided into two sub-industries (automobile and other vehicle manufacturing as one sub-industry and the rest of manufacturing as the other subindustry); and (2) a version of the model for the United States, divided into 30 industries. NISAC conducted these simulations to illustrate the flexibility of industry definitions in NCGEM and to examine the simulation properties of in more detail.

  8. Alternative energies; Energies alternatives

    Energy Technology Data Exchange (ETDEWEB)

    Bonal, J.; Rossetti, P

    2007-07-01

    The earth took millions years to made the petroleum, the gas the coal and the uranium. Only a few centuries will be needed to exhaust these fossil fuels and some years to reach expensive prices. Will the wold continue on this way of energy compulsive consumption? The renewable energies and some citizen attitudes are sufficient to break this spiral. This book proposes to discuss these alternative energies. It shows that this attitude must be supported by the government. It takes stock on the more recent information concerning the renewable energies. it develops three main points: the electricity storage, the housing and the transports. (A.L.B.)

  9. FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

    Directory of Open Access Journals (Sweden)

    STANCIU Dorică

    2015-05-01

    Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

  10. Fiscal implications of population ageing.

    Science.gov (United States)

    Johnson, P

    1997-12-29

    In all developed countries the fiscal ties of the tax and benefit system serve to complement, and sometimes substitute for, traditional family bonds between young and old. Older people are major recipients of public pensions and public health care systems. Since these public transfers and services are financed primarily from the taxes paid by people of working age, the welfare system in effect transfers resources from young to old. But rather than see the fiscal interdependency between young and old as being analogous to the ties that bind children, parents and grandparents together in familial networks, it is often interpreted as an oppressive burden that the old place on the young. This paper examines arguments that population ageing will exacerbate this burden, and may lead to the collapse of public welfare systems. It shows that the financial problems currently associated with public pensions are a function of system design rather than demographic change, and that wholesale privatization of pension systems will do little to solve the major dilemma--of persuading people to transfer a larger part of their lifetime income to their later years in order to sustain a reasonable standard of living throughout an ever lengthening period of retirement.

  11. REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2011-04-01

    Full Text Available Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.

  12. Alternative additives; Alternative additiver

    Energy Technology Data Exchange (ETDEWEB)

    2007-08-15

    In this project a number of industrial and agricultural waste products have been characterised and evaluated in terms of alkali-getter performance. The intended use is for biomass-fired power stations aiming at reducing corrosion or slagging related problems. The following products have been obtained, characterised and evaluated: 1) Brewery draff 2) Danish de-gassed manure 3) Paper sludge 4) Moulding sand 5) Spent bleaching earth 6) Anorthosite 7) Sand 8) Clay-sludge. Most of the above alternative additive candidates are deemed unsuitable due to insufficient chemical effect and/or expensive requirements for pre-treatment (such as drying and transportation). 3 products were selected for full-scale testing: de-gassed manure, spent bleaching earth and clay slugde. The full scale tests were undertaken at the biomass-fired power stations in Koege, Slagelse and Ensted. Spent bleaching earth (SBE) and clay sludge were the only tested additive candidates that had a proven ability to react with KCl, to thereby reduce Cl-concentrations in deposits, and reduce the deposit flux to superheater tubes. Their performance was shown to nearly as good as commercial additives. De-gassed manure, however, did not evaluate positively due to inhibiting effects of Ca in the manure. Furthermore, de-gassed manure has a high concentration of heavy metals, which imposes a financial burden with regard to proper disposal of the ash by-products. Clay-sludge is a wet clay slurring, and drying and transportation of this product entails substantial costs. Spent bleaching does not require much pre-treatment and is therefore the most promising alternative additive. On the other hand, bleaching earth contains residual plant oil which means that a range of legislation relating to waste combustion comes into play. Not least a waste combustion fee of 330 DKK/tonne. For all alternative (and commercial) additives disposal costs of the increase ash by-products represents a significant cost. This is

  13. Fiscal policy and the global financial crisis

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    and the underlying need for structural changes. While fiscal policy should mainly rely on automatic stabilizers in normal situations, a more active fiscal policy strategy is called for in the present situation.  The effectiveness of various types of fiscal instruments and conceivable tensions between short and long......-run objectives are discussed. Past experience shows that deep recessions become persistent due to marginalization of unemployed, and therefore labour market policies have to be considered as an integral part of policy packages. Finally the question of international policy coordination is addressed....

  14. FISCAL POLICY DYNAMICS, EMPLOYMENT AND CONSUMPTION

    Directory of Open Access Journals (Sweden)

    Cornelia VĂCEANU

    2015-06-01

    Full Text Available The aim of this paper is to analyse both in theory and in practice fiscal policy effects on the employment rate. For example, even if taxation is one of the main instruments of fiscal policy of the government in reducing unemployment, high taxes reduce disposable incomes of consumers, which automatically leads to lower consumption and when consumers buy less, increases the odds that the unemployment increase. To highlight this we used the comparison of a dynamic influence of fiscal policy on macroeconomic variables with the empirical results from an identified multidimensional model. Data shows a positive conditional correlation between government expenditures increase and labour force supply.

  15. The Fiscal Trilemma in a Danish Perspective

    DEFF Research Database (Denmark)

    Højbjerg Jacobsen, Rasmus; Nielsen, Søren Bo; Sørensen, Anders

    2013-01-01

    This article argues that the "fiscal trilemma"-the tension between sufficient revenue and long-run fiscal sustainability on one side; medium- to long-run growth opportunities on the other; and progressivity and avoidance of inequality on the third side-is very much present in Denmark. We provide...... an overview of main features of the Danish tax system; the state of fiscal balances in the short and longer run; growth and productivity developments; and the extent of inequality in the Danish society. Thereafter, we go into details with reforms and changes in the tax system over the last twenty-five years...

  16. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

    There is considerable variation in levels and changes in public employment within and between developed democracies. This article highlights the importance of fiscal transparency in determining changes in public employment. It argues that economic growth increases public employment under low fiscal...... transparency and that this effect is strongest in years of election. These hypotheses are tested on a panel of 20 OECD countries from 1995 to 2010. The analyses show substantial evidence in favor of the arguments. Fiscal transparency lowers the positive effect of growth on public employment, a relationship...

  17. THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

    Directory of Open Access Journals (Sweden)

    Silvia Lăzărescu (Marinescu

    2008-12-01

    Full Text Available In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play.

  18. Aspect of fiscal consolidation: Evidence from Serbia

    Directory of Open Access Journals (Sweden)

    Branimir Kalaš

    2016-11-01

    Full Text Available In contemporary market conditions facing continuous debt crisis, the notion of fiscal consolidation is one of potential solutions for solving the main economic issues in any country. As regards fiscal consolidation, it necessary to point out to the importance of developing strategies aimed at minimizing deficit and debt level. Serbia is among those countries in which irrational spending is widely present with unfavourable tendency regarding the aspect of production and consumption. Over the past 25 years, Serbia has spent much more than it has produced, which has led to large budget deficits and debt level. The aim is to point out to the concept of fiscal consolidation and its implementation in Serbia, while the subject of this paper is to present the package of measures and strategies defined by the government of the Republic of Serbia and the Fiscal Council Program.

  19. Windom Wetland Management District : Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2003 fiscal year. The report begins with an introduction to the...

  20. Windom Wetland Management District : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2002 fiscal year. The report begins with an introduction to the...

  1. Windom Wetland Management District : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2001 fiscal year. The report begins with an introduction to the...

  2. Sherburne National Wildlife Refuge : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 2001 fiscal year. The report begins with an introduction...

  3. Yearly (Fiscal) Historical Electronic Services Report

    Data.gov (United States)

    Social Security Administration — This report contains yearly electronic services data for online applications. This report is updated monthly for the current fiscal year. The report is divided into...

  4. Windom Wetland Management District : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 2000 fiscal year. The report begins with an introduction to the...

  5. Fiscal Law, Incremental Funding, and Conditional Contracts.

    Science.gov (United States)

    1985-01-22

    Contract Mgt. J. 71, 76 (1975); Whelan and Dunigan, Government Contracts:_Apparent Authority and Estoppel , 55 Geo. L. J. 830, 840-843 (1967); Frazier...obligation -- either fiscal or promissory -- arises under the contract until these events occur. However, if there is any possibility that the...held that any contract using annual funds that involved the government in "any type of obligation whether fiscal or promissory beyond the period of

  6. Essays on fiscal and monetary policy

    OpenAIRE

    2005-01-01

    The three chapters of this dissertation investigate how micro level phenomena affect aggregate outcomes and challenge basic fiscal and monetary principles. In particular, I analyze how these phenomena affect the transmission mechanisms and outcomes of specific fiscal and monetary policies in emerging markets. In Chapter 1, I investigate the transmission of monetary policy to retail interest rates using a novel transaction-level data set that includes all corporate loans of every commercial ba...

  7. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.

  8. Creating sustainable fiscal space for infrastructure

    OpenAIRE

    Ter-Minassian, Teresa; Hughes, Richard; Hajdenberg, Alejandro

    2015-01-01

    A common dilemma facing governments around the world is how to meet the sizeable fiscal costs of providing and maintaining infrastructure networks. Over the past decade, developed and developing countries have looked to fiscal rules, budgetary reforms, tax policy and administration measures, public-private partnerships and other innovative financial instruments to raise additional finance for infrastructure investment. This paper looks at the range of options for raising the financing to meet...

  9. Summaries of Research; Fiscal Year 1987.

    Science.gov (United States)

    1988-02-01

    34Bursts" of Periodontal Attachment Loss. Journal of Periodontology 57:746-752, 1986. Ralls, S. A., Cohen, M. E.and Southard, T. E. Computer-Assisted...FISCAL YEAR 1987 o ..... .................. A-1 SCIENTIFIC JOURNAL PUBLICATIONS ............................... A-2 RESEARCH PROGRESS REPORTS - Fiscal...analysis; and research in the field of laboratory animal medicine and dentistry. The Clinical Investigations Department conducts research related to

  10. Fiscal Convergence in an Enlarged European Union

    Directory of Open Access Journals (Sweden)

    Georgeta VINTILĂ

    2014-02-01

    Full Text Available Taxation convergence in the European Union has always been a heatedly debated issue, and it has constantly resurfaced to the limelight as more and more fiscal directive proposals are being discussed. The current study is an analysis of the evolution of taxation convergence tendencies within the European Union in recent years, using sigma-convergence and cluster analysis. Our goal is to analyze the fiscal convergence trends in the context of European Union enlargement over the last two decades.

  11. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Nordstrom, Jenifer [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2015-03-01

    This report summarizes the Fiscal Year 2014 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Five disturbed sites were evaluated for this assessment. Four sites are recommended to be removed from the annual assessment, and one is recommended for continued evaluation. New sites are also identified for future monitoring as part of the annual assessment.

  12. Brookhaven highlights for fiscal year 1991, October 1, 1990--September 30, 1991

    Energy Technology Data Exchange (ETDEWEB)

    Rowe, M.S.; Cohen, A.; Greenberg, D.; Seubert, L.; Kuper, J.B.H.

    1991-01-01

    This report highlights Brookhaven National Laboratory's activities for fiscal year 1991. Topics from the four research divisions: Computing and Communications, Instrumentation, Reactors, and Safety and Environmental Protection are presented. The research programs at Brookhaven are diverse, as is reflected by the nine different scientific departments: Accelerator Development, Alternating Gradient Synchrotron, Applied Science, Biology, Chemistry, Medical, National Synchrotron Light Source, Nuclear Energy, and Physics. Administrative and managerial information about Brookhaven are also disclosed. (GHH)

  13. Brookhaven highlights for fiscal year 1991, October 1, 1990--September 30, 1991

    Energy Technology Data Exchange (ETDEWEB)

    Rowe, M.S.; Cohen, A.; Greenberg, D.; Seubert, L.; Kuper, J.B.H.

    1991-12-31

    This report highlights Brookhaven National Laboratory`s activities for fiscal year 1991. Topics from the four research divisions: Computing and Communications, Instrumentation, Reactors, and Safety and Environmental Protection are presented. The research programs at Brookhaven are diverse, as is reflected by the nine different scientific departments: Accelerator Development, Alternating Gradient Synchrotron, Applied Science, Biology, Chemistry, Medical, National Synchrotron Light Source, Nuclear Energy, and Physics. Administrative and managerial information about Brookhaven are also disclosed. (GHH)

  14. Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

    OpenAIRE

    Yong Jiang; Yalin Lei; Li Li; Jianping Ge

    2016-01-01

    Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the...

  15. An Exploration into the Effects of Fiscal Variables on Regional Growth

    OpenAIRE

    2003-01-01

    This paper explores the effects of several fiscal variables on regional economic growth in Spain over period 1965-1997. Panel estimates are provided for this sample. The results show that public consumption affects negatively growth, public investment exerts a positive (but non significant) effect on growth rate and public deficit reduces private investment and hence economic growth. The effects of taxes and social benefits seem not to be beneficial for regional growth. Alternative estimates ...

  16. EPAct Alternative Fuel Transportation Program: State and Alternative Fuel Provider Fleet Compliance Annual Report, Fleet Compliance Results for MY 2014/ FY 2015

    Energy Technology Data Exchange (ETDEWEB)

    2016-04-01

    This annual report of the Alternative Fuel Transportation Program, which ensures compliance with DOE regulations covering state government and alternative fuel provider fleets pursuant to the Energy Policy Act of 1992 (EPAct), as amended, provides fleet compliance results for manufacturing year 2014 / fiscal year 2015.

  17. Judges as Fiscal Activists: Can Constitutional Review Shape Public Finance?

    Directory of Open Access Journals (Sweden)

    Kantorowicz Jarosław

    2014-07-01

    Full Text Available The judicialization of politics, or alternatively, politization of the judiciary has been much discussed over the last twenty years. Despite this, the way judges influence fiscal policy outcomes remains, to a large extent, unexplored. This paper attempts, at least partially, to fill this research gap. A judicial (constitutional review constitutes the central element of the current analysis since it is considered as a key institutional device through which Constitutional (Supreme Courts intervene in politics, including public finance. Specifically, this paper seeks to investigate empirically whether there is any systematic pattern according to which judges executing judicial review shape fiscal outcomes. The conceptual framework is based on the strategic interaction model and the assumption that the Constitutional Courts reflect public opinion (i.e. the Court as a majoritarian institution. Some preliminary results for a panel of 24 EU countries in the period 1995–2005 suggest that a strong judicial review correlates with a smaller size of government, measured as government income to GDP.

  18. Bedrijfsresultaten in de kottervisserij bezien door de fiscale bril

    NARCIS (Netherlands)

    Davidse, W.P.

    1987-01-01

    Deze publikatie geeft de fiscale uitkomsten weer voor verschillende typen kotterbedrijven; voorts wordt dieper ingegaan op de fiscale factoren die het investeren in nieuwe en tweedehands kotters hebben gestimuleerd

  19. Number of New Leases Issued During Fiscal Year by BLM

    Data.gov (United States)

    Bureau of Land Management, Department of the Interior — This table contains the total number of new leases, by state, issued by the BLM during each fiscal year. Leases issued over the course of a fiscal year may or may...

  20. The policy mix in a monetary union under alternative policy institutions and asymmetries

    OpenAIRE

    Gagnol, Laurent; Moise SIDIROPOULOS

    2001-01-01

    In this paper we study the monetary and fiscal policy making in a monetary union when authorities face asymmetries in the countries constructing this monetary union. We analyze this problem in an asymmetric environment using a two-country theoretical model and by introducing two alternative types of national asymmetries : asymmetric shocks and the asymmetric transmission mechanism. The central issue of the paper is the design of the appropriate monetary and fiscal policy institutions. In this...

  1. Complexity of fiscal policy in Kosovo and their treatment

    OpenAIRE

    Gani Asllani

    2015-01-01

    Fiscal policy and monetary policy are two key instruments of economic policy of a country which are used to achieve macroeconomic goals. In Kosovo and in the new and consolidating countries the fiscal policy plays the primary role in the functioning of the state, its institutions and economic growth in general. In the study paper treated some of the most sensitive issues affecting fiscal and tax policies, theoretical approaches, modern trends of fiscal policy and addressed some of the reforms...

  2. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting...

  3. 48 CFR 432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contracts crossing fiscal... GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Funding 432.703-3 Contracts crossing fiscal... fiscal years so long as the total amount for such contracts is obligated in the year for which the...

  4. 48 CFR 2432.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Contracts crossing fiscal... Contracts crossing fiscal years. (b) The contracting officer may enter into a contract, exercise an option, or place an order under a contract for severable services for a period that begins in one fiscal...

  5. School Choice Legislation: Impact Assessment and Fiscal Notes

    Science.gov (United States)

    Ford, Michael; Merrifield, John

    2013-01-01

    Legislators considering large scale school choice proposals want information on more than likely schooling outcomes. They look to their fiscal bureaus and economic studies to provide that information. The fiscal notes that must accompany all proposals with revenue or expenditure implications are especially important. Often, fiscal notes must be…

  6. 7 CFR 932.19 - Crop year and fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Crop year and fiscal year. 932.19 Section 932.19... Regulating Handling Definitions § 932.19 Crop year and fiscal year. (a) Crop year means the 12-month period... be recommended by the committee and approved by the Secretary. (b) Fiscal year means the...

  7. 48 CFR 32.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contracts crossing fiscal... GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Funding 32.703-3 Contracts crossing fiscal years. (a) A contract that is funded by annual appropriations may not cross fiscal years, except...

  8. 26 CFR 1.6073-2 - Fiscal years.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Fiscal years. 1.6073-2 Section 1.6073-2...) INCOME TAXES Time for Filing Returns and Other Documents § 1.6073-2 Fiscal years. (a) Individuals other than farmers or fishermen. In the case of an individual on the fiscal year basis, the declaration...

  9. Fiscal Federalism in Transition Countries: The Three Baltic States Compared

    NARCIS (Netherlands)

    Groenendijk, Nico; Jaansoo, Annika

    2016-01-01

    This paper analyzes three transition countries (Estonia, Latvia and Lithuania) regarding four essential features of fiscal federalism: (a) the administrative set-up, (b) the tasks and functions allocated to sub-national governments, (c) revenue structure and fiscal autonomy, and (d) fiscal disciplin

  10. 22 CFR 231.07 - Fiscal Agent obligations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fiscal Agent obligations. 231.07 Section 231.07 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER... CONDITIONS § 231.07 Fiscal Agent obligations. Failure of the Fiscal Agent to perform any of its...

  11. 7 CFR 1280.109 - Fiscal period and marketing year.

    Science.gov (United States)

    2010-01-01

    ... § 1280.109 Fiscal period and marketing year. Fiscal period and marketing year means the 12-month period... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period and marketing year. 1280.109 Section 1280.109 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL...

  12. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

  13. The Impact of a Business Education on Fiscal Conservatism

    Science.gov (United States)

    Noël, Noel Mark; Trocchia, Philip; Luckett, Michael

    2015-01-01

    This article examines the differences in fiscal conservatism between students enrolled in a college of business and those enrolled as nonbusiness majors. Fiscal conservatism is examined using two constructs: fiscal ideology (a) at a macro level and (b) at a micro level, students' ability to monitor and regulate their personal consumer spending…

  14. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet. DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  15. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

    The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet.

    DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  16. Revisoría fiscal y control fiscal como formas de control estatal en Colombia

    OpenAIRE

    Archibold Barrios, Wendell Graham

    2013-01-01

    El fenómeno de la corrupción es un flagelo que ha afectado a las estructuras democráticas de los estados. En consecuencia, estos han adoptado medidas de carácter constitucional orientadas a mitigar sus efectos. El control fiscal emerge como el eslabón de mayor relevancia en la cadena de custodia de los recursos pertenecientes al Estado. El objetivo del presente artículo es analizar la influencia de la revisoría fiscal en el ejercicio del control fiscal estatal en Colombia, en virtud de lo est...

  17. LA POLITIQUE FISCALE ET LA FISCALITÉ

    Directory of Open Access Journals (Sweden)

    Nicu DURET

    2007-09-01

    Full Text Available The initial concept to answer some purely financial objectives of the state, that were further supplemented with a series of socio-economic objectives - as a subsequence of human evolution - the fiscal system is the result of the human factor's thought, decision and action, i.e. an expression of the political will of an organized human community settled on a fixed territory and possessing enough autonomy to create and endow itself, through its representative organs, with a whole set of juridical and especially fiscal rules. Starting from the general concept of system, the fiscal system has to be defined through at least three essential components, i.e. the proper constituents, the relations among them and the targets or goals of the system.

  18. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Houlberg, Kurt; Holm Pedersen, Lene

    2014-01-01

    relationship between municipal mergers and fiscal outcomes is analysed. Measured on the balance between revenues and expenses, liquid assets and debts, municipal mergers improve the fiscal outcomes of the municipalities in a five-year perspective, although the pre-reform effects tend to be negative....... The basic argument is that the conceptualisation of fiscal management in political science is often too narrow as it focuses on the budget and pays hardly any attention to balances in the final accounts and debts – elements of management which are central to policy making. On this background, the causal...... of endogeneity problems and enabling causal inference. The analysis is based on administrative data from the Danish municipalities in the period 2003–11....

  19. Fiscal impacts of immigration to the United States.

    Science.gov (United States)

    Rothman, E S; Espenshade, T J

    1992-01-01

    "The purpose of this paper is to fill a gap in the demographic literature by reviewing previous fiscal studies of immigration in the United States. Each study is introduced by describing the data it uses, the methodologies employed in calculating costs and revenues, and the resulting estimates of fiscal consequences. Evaluative comments are also stressed. Seventeen studies are included in this review, divided into those that emphasize national fiscal impacts (these studies aggregate the effects of immigrants across all levels of government), state fiscal impacts, and fiscal effects on local governments."

  20. Theoretical Analisis of the Effects of Fiscal Policy in Montenegro

    Directory of Open Access Journals (Sweden)

    Damir Sehovic

    2014-11-01

    Full Text Available The introduction of dollarization (euroization in Montenegro has had its consequences for the subsequent economic policy, whose main pillar has become the fiscal policy. Given that fiscal policy must be directed towards the achievement of a number of fiscal and non-fiscal objectives, the importance of the careful and adequate management by its holders gains special importance. In the context of the euroized Montenegrin economy, fiscal policy is the most important, and practically the only relevant instrument of macroeconomic management in Montenegro, especially in terms of the realization of the effects of stimulus, stabilization and redistribution

  1. Public investment and the EU fiscal framework

    OpenAIRE

    2004-01-01

    It is often claimed that the introduction of the EU rules-based fiscal framework of the Maastricht Treaty and the Stability and Growth Pact was responsible for a decline in public investment shares in EU countries. Proposals have also been made in recent times in favour of a revision of the EU fiscal framework in such a way to grant special treatment to public capital expenditures (e.g., by amending it with a ‘golden rule'). This paper analyses empirically the relation between the introduct...

  2. Federalismo fiscal en México

    OpenAIRE

    Horacio Sobarzo Fimbres

    2005-01-01

    Este artículo describe la evolución de las relaciones fiscales intergubernamentales de las últimas dos décadas en México. En el contexto de laliteratura económica sobre federalismo fiscal, se sugiere que la evolución reciente está dando origen a un sistema distorsionado, donde las entidades federativas han estado recuperando capacidades de gasto, pero al mismo tiempo disponen de una muy reducida capacidad para obtener ingresos propios a través de tributación. Se sugiere, entonces, que...

  3. Impuestos ambientales y Reforma Fiscal Verde

    OpenAIRE

    Casado Conde, Ander

    2016-01-01

    [ES] Este trabajo tiene como objetivo explicar el concepto de impuesto ambiental y analizar la situación de la fiscalidad ambiental tanto en los países de la OCDE como en España. Además, también se explican los conceptos de reforma fiscal verde y Doble Dividendo y se ofrece un resumen de las diferentes reformas fiscales verdes llevadas a cabo en varios países a lo largo de las ultimas décadas.

  4. An Empirical Study on Fiscal Sustainability in Malaysia

    Directory of Open Access Journals (Sweden)

    Hussin Abdullah

    2012-01-01

    Full Text Available Fiscal sustainability has become a prominent issue in developing countries, and fiscal sustainability assessments have become an increasingly demanded component of macroeconomic analysis. Unfortunately, there is no single basic source of information on fiscal sustainability. Country economists who are new to fiscal sustainability analysis could rely on sample work by other economists and could delve into scattered journal articles for the theoretical background. This paper focuses on a particular country: Malaysia. The main purpose of this paper is to monitor fiscal sustainability in Malaysia using empirical analysis, and see whether the fiscal sustainability indicators are consistent with the co-integration framework. We employ VAR analysis as it is simple to compute and easily automated. We show how it is possible to analyze a change of policy within a VAR framework. We also use a Multivariate Co-integration Test methodology to conduct inference about the co-integrating relationship between fiscal sustainability indicators and output (GDP. Empirical validation from the time series analysis finds that fiscal sustainability indicators and Gross domestic Product (GDP are co-integrated, which provides some support for the position that Malaysia’s fiscal sustainability is sustainable in the long run in sampling period. This finding suggests that the Government should improve the presentation of sustainability of fiscal policy and develop the analysis, review the sustainability indicators, and strengthen the role of the long term estimates in the design of short term fiscal policy.

  5. Fiscal Challenges in Multilayered Unions: An Overview and Case Study

    Directory of Open Access Journals (Sweden)

    Joshua Aizenman

    2015-05-01

    Full Text Available This paper reviews recent research dealing with fiscal discipline and revisit the issues of fiscal control in federal systems, focusing on selective case studies covering the 2000s, before and after the global financial crisis (GFC. We start by contrasting the recent fiscal history of California to that of Greece, illustrating the different ways of dealing with fiscal deficiencies in a mature union, U.S., versus a young union, Eurozone. We continue with an overview of the fiscal developments in Brazil, illustrating the challenges facing federal systems in emerging markets, and possible ways to move forward in upgrading a country’s fiscal institutions. We conclude with the fiscal history of Iceland before and after the financial crisis—a standalone small country, assessed favorably by rating agencies prior to the GFC, and now recovering from a deep financial crisis.

  6. Fiscal Consolidation As a Public Policy: Conceptual and Theoretical Framework

    Directory of Open Access Journals (Sweden)

    Doğan Bakırtaş

    2015-12-01

    Full Text Available                         AbstractFiscal consolidation is the implementation of policies to reduce government expenditures and the public debt ratio to GDP. These policies are used to ensure fiscal discipline and minimize the debt stock by either tax or expenditure side. In this respect, the importance of fiscal consolidation policy is to ensure fiscal discipline without making negative effects on economic growth and economic life. Besides the conceptual framework, periods and the success criteria of fiscal consolidation are important factors for evaluating the success or failure of fiscal consolidation. In this study, it has been identified that there is no consensus on these criteria in the literature.Keywords: Fiscal Consolidation, Budget Deficits,Government Spending, Public EconomyJEL Classification Codes: E62, H32, H62

  7. Fiscal policies in the European Union during the crisis

    Directory of Open Access Journals (Sweden)

    Ferreiro Jesús

    2015-01-01

    Full Text Available The paper studies the fiscal policies implemented in the European Union countries since the beginning of the current crisis. With this aim in mind we have analyzed separately the expansionary fiscal policies implemented at the first stage of the crisis and the fiscal consolidation policies that became widespread at the beginning of the current decade. Studying the content of the national fiscal policies (discretionary measures versus built-in stabilizers, revenue-based versus expenditure-based fiscal policies, the relationship existing between the size of the fiscal impulses-adjustments and the composition of these measures shows the significant differences between the fiscal policies implemented in the European Union countries.

  8. La dinámica de la sustentabilidad fiscal en los municipios urbanos de la Provincia de Mendoza

    Directory of Open Access Journals (Sweden)

    Raúl Molina

    2016-11-01

    of alternative ways to finance public spending and debt management that impact on the financial performance of municipalities.JEL Classification: H7.Key words: Intergovernmental Public Finance; Sub-national States; Fiscal solvency; Sustainability; Deficits.

  9. 7 CFR 930.7 - Fiscal period.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Fiscal period. 930.7 Section 930.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE TART CHERRIES GROWN IN THE STATES...

  10. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

    Voynet, D. [Ministere de l' Amenagement du Territoire et de l' Environnement, 75 - Paris (France); Strass-Kahn, D. [Ministere de l' Economie, des Finances et de l' Industrie, 75 - Paris (France); Guerin, A.J. [President de l' environnement, 69 (France)] [and others

    1998-04-01

    In the context of government policies to prevent the climatic changes, taxation offers many advantages in terms of efficiency and equity. This document presents fourteen speeches of scientists and economists on the fiscality subject in the environmental policy and takes stock of regulations in force and their advantages. (A.L.B.)

  11. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

    The biomedical program of the Laboratory of Nuclear Medicine and Radiation Biology for Fiscal Year 1974 is conducted within the scope of the following categories: Effects of Radiation of Living Organisms; Molecular and Cellular Radiobiology; Land and Fresh Water Environmental Sciences; Radiological and Health Physics and Instrumentation; and Nuclear Medical Research. (ACR)

  12. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

    Deze rede schildert de onderzoeksagenda van Caminada. Wat zijn met redenen omkleed de wetenschappelijk en maatschappelijk relevante vragen waarop empirisch georiënteerde onderzoekers op het terrein van de sociale en fiscale regelgeving antwoord zouden kunnen geven? De oratie gaat ook over overvloed

  13. The State Economic, Demographic & Fiscal Handbook 1993.

    Science.gov (United States)

    Baer, David; Cohen, Lee

    This handbook is an easy-to-use reference book for policymakers, public officials, and policy analysts, as well as anyone else who may need up-to-date information about state economic, demographic, and fiscal data. The book includes data on demographics, poverty rates, per capita state personal income, state and local tax rates, and state and…

  14. Public Libraries Survey: Fiscal Year 2009

    Science.gov (United States)

    Miller, Kim A.; Swan, Deanne W.; Craig, Terri; Dorinski, Suzanne; Freeman, Michael; Isaac, Natasha; O'Shea, Patricia; Schilling, Peter; Scotto, Jennifer

    2011-01-01

    The Public Libraries Survey (PLS) is a voluntary survey conducted annually by the Institute of Museum and Library Services (IMLS). IMLS collects these data under the mandate in the Museum and Library Services Act of 2003 as stated in SEC. 210. The U.S. Census Bureau is the data collection agent for IMLS. The fiscal year (FY) 2009 survey is the…

  15. Public Libraries Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim A.; Craig, Terri; Dorinski, Suzanne; Freeman, Michael; Isaac, Natasha; Keng, Jennifer; O'Shea, Patricia; Schilling, Peter

    2010-01-01

    The Public Libraries Survey (PLS) is a voluntary survey conducted annually by the Institute of Museum and Library Services (IMLS). IMLS collects these data under the mandate in the Museum and Library Services Act of 2003 as stated in Section 210. The U.S. Census Bureau is the data collection agent for IMLS. The Fiscal Year (FY) 2008 survey is the…

  16. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim; Farrell, Michele; Brock, Faye; Dorinski, Suzanne; Freeman, Michael; Frid, Lisa; Hardesty, Laura; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2009-01-01

    This report marks the third release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2008. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  17. State Library Agency Survey: Fiscal Year 2007

    Science.gov (United States)

    Henderson, Everett; Manjarrez, C. Arturo; Miller, Kim A.; Dorinski, Suzanne; Freeman, Michael; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2008-01-01

    This report marks the second release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2007. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  18. Yardstick competition, fiscal disparities, and equalization

    NARCIS (Netherlands)

    Allers, Maarten A.

    2012-01-01

    The theory of political yardstick competition states that a comparison of public service levels and tax rates with those in nearby jurisdictions can provide voters with a useful instrument to assess politicians' performance. However, we argue that fiscal disparities bias this yardstick, and that thi

  19. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

    for Europe, to make the excess debt protocol operational. The contribution also addresses the issue of moral hazard, by proposing that governments be abandoned to financial markets at the upper debt limit, a commitment to be spelled out in advance. Finally, this framework is set within the idea of fiscal...

  20. Statistics Concerning Indian Education, Fiscal Year 1973.

    Science.gov (United States)

    Hildebrand, Alice S., Comp.

    American Indian children attend public, Federal, private, and mission schools. In fiscal year 1973 there were 187,613 Indians (aged 5 to 18 years) enrolled in these schools in the U.S. Of these 68.5 percent attended public schools; 25.6 percent attended Federal schools; and 5.9 percent attended mission and other schools. The Bureau of Indian…

  1. When is fiscal adjustment an illusion?

    NARCIS (Netherlands)

    Easterly, W; de Haan, J; Gali, G

    1999-01-01

    Fiscal adjustment is an illusion when it lowers the budget deficit or public debt but leaves government net worth unchanged. Conventional measures of the budget deficit largely show the change in public sector debt. Ideally, the measured deficit would reflect the change in Public sector net worth. M

  2. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services 42 CFR Part 433 State Fiscal Administration CFR Correction 0 In Title 42 of the Code of Federal Regulations, Parts 430 to 481, revised as of October 1,...

  3. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

    Full Text Available Economies are constantly hit by various shocks-that effect aggregate demand and aggregate supply and have the potential to generate recession or expansion, respective a high level of unemployment and high inflation rate. Governments use fiscal and monetary policies to try to stabilioze the economy.

  4. Alternative metrics

    Science.gov (United States)

    2012-11-01

    As the old 'publish or perish' adage is brought into question, additional research-impact indices, known as altmetrics, are offering new evaluation alternatives. But such metrics may need to adjust to the evolution of science publishing.

  5. Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

    Directory of Open Access Journals (Sweden)

    Aleksander ARISTOVNIK

    2012-10-01

    Full Text Available The article attempts to provide an overview of the fiscal decentralization process in emerging market economies in Eastern Europe in the last 20 years. Using the methodology developed by Vo (2009, the article assesses the degree of fiscal decentralization in the region. Conceptually, the measurement of fiscal decentralization focuses on fiscal autonomy and on the fiscal importance of subnational governments. The empirical analysis reveals that the highest level of fiscal decentralization (centralization is found in Russia (Armenia among non-EU members and in Estonia (Slovak Republic among EU members of the Eastern European countries. In addition, the empirical results show that, in general, the degree of fiscal decentralization is higher in developed OECD countries than in most Eastern European countries (EECs. However, in contrast to our expectations, there has been an alarming downward trend of the fiscal decentralization index (FDI in most countries of the region over the last two decades. Moreover, the article also examines the effects of fiscal decentralization on growth and public sector size in EECs. The analysis provides some evidence that increases in public sector decentralization are associated with higher income levels. Finally, our results suggest that fiscal decentralization in EECs generally leads to an increase in the size of government, albeit there are some significant differences between EU and non-EU member states.

  6. Fiscal transparency, political parties, and debt in OECD countries

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer

    2006-01-01

    Many believe and argue that fiscal, or budgetary, transparency has large, positive effects on fiscal performance. However, the evidence linking transparency and fiscal policy outcomes is less compelling. To analyze the effects of fiscal transparency on public debt accumulation, we present a career...... (at least for strategic reasons) tend to have higher deficits than left-wing governments, and that increasing political polarization increases debt accumulation. To test the predictions of the model, we construct a replicable index of fiscal transparency on 19-country OECD data. Simultaneous estimates...... of debt and transparency strongly confirm that a higher degree of fiscal transparency is associated with lower public debt and deficits, independent of controls for explanatory variables from other approaches...

  7. Structural breaks and fiscal sustainability of the Indonesian government budget

    Directory of Open Access Journals (Sweden)

    Ivantia S. Mokoginta

    2015-04-01

    Full Text Available The purpose of this study is to identify government policy regimes or structural breaks as indicated by significant changes in debt to GDP ratio and to identify fiscal sustainability in Indonesia from 2000 to 2013. Using Fiscal Reaction Functions framework and Smooth Transition Regression, the study found two structural breaks following the three regimes. Foreign debt repayment dominates the government policy during Regime I. Fiscal consolidations and discipline such as reducing energy subsidies in 2002 and 2005, managing debt portfolio and increasing government revenues were dominant during Regime II. In Regime III, the government increases domestic debt, particularly to finance stimulus package. This study also found that the Indonesian fiscal is unsustainable during the period of study. Overall, the findings seem to suggest that managing government debt through fiscal consolidations, foreign debt repayment and debt portfolio management is not sufficient to achieve long-term fiscal sustainability.

  8. AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

    Full Text Available This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

  9. Fiscal policy in the European Union – present and perspectives

    Directory of Open Access Journals (Sweden)

    Eugenia Ramona Mara

    2012-04-01

    Full Text Available This article analyzes the main trends of fiscal policy in the European Union, following the economic crisis impact and fiscal policy measures that were applied in this economic context. The study is focused in a few key areas: the evolution of fiscal policy captured by indicators measuring tax burden, public sector size analysis by quantifying public expenditure share in GDP and the evolution of budget deficits. Finally, the study watched correlations between fiscal policy and macroeconomic developments, identifying trends and anticipating possible solutions of fiscal policy to achieve the required coordinates of fiscal governance in the European Union. For realizing this study we use annual data from Eurostat Database for 2000-2010 for EU countries. The major findings of the study are the negative impact of the size of public sector on economic growth for EU and also for Romania and the increase of the tax revenue if the economic growth rates increase.

  10. Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

    Directory of Open Access Journals (Sweden)

    Rodríguez Salazar Oscar

    1996-06-01

    Full Text Available Los estudios sobre temas fiscales colombianos han respondido, en parte, a la necesidad de entender la política económica en esta área. Este artículo revisa la historiografía fiscal colombiana sobre el siglo XX, la cual se ha ocupado de los aspectos jurídicos, de las disposiciones contempladas en las reformas tributarias y del impacto macroeconómico de la polítca fiscal; además, siguiendo la escuela de Annales y a la teoría de la regulación, explora otras opciones metodológicas para investigar el sistema impositivo. Para ilustra la nueva metodología, comenta el papel que jugaron los gremios en el desmonte de la doble tributación y la forma en que evolucionó la administración tributaria.Studies about Colombian fiscal themes have responded, in part, to theneed to understand economic policy in this area. This article reviewsColombian fiscal historiography over the twentieth century, which hasbeen concerned with juridical aspects of the arrangements contemplatedin the tax reforms and the macroeconomic impact of fiscalpolicy, in addition, following the Annales school and regulation theory, it explores other methodological options for investigating the tax system. To illustrate the new methodology, it comments on therole played by business associations in the dismantling of the double tax and the way that the tax administration evolved.

  11. Annual Hanford Seismic Report for Fiscal Year 2007

    Energy Technology Data Exchange (ETDEWEB)

    Rohay, Alan C.; Sweeney, Mark D.; Hartshorn, Donald C.; Clayton, Ray E.; Devary, Joseph L.

    2007-12-27

    This annual report documents the locations, magnitudes, and geologic interpretations of earthquakes recorded for the Hanford monitoring region of south-central Washington in fiscal year 2007 (October 2006 through September 2007). The report provides summaries of seismic events recorded during the first three quarters of fiscal year 2007 and contains a more comprehensive discussion of seismic events for the fourth quarter of the fiscal year.

  12. 26 CFR 1.6153-2 - Fiscal years.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Fiscal years. 1.6153-2 Section 1.6153-2...) INCOME TAXES Time and Place for Paying Tax § 1.6153-2 Fiscal years. In the case of an individual on the fiscal year basis, the dates prescribed for payment of the estimated tax shall be the 15th day of the...

  13. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

    This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies......, while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification...

  14. Fiscal decentralization and its effects on macroeconomic performance

    OpenAIRE

    Yalım, Derya

    2003-01-01

    Cataloged from PDF version of article. Decentralization has become an important policy issue in recent years. International organizations allocate more space for fiscal decentralization in their agenda. In the literature, there are vast amount of studies that concentrate on the advantages or disadvantages of fiscal decentralization. The literature suggested that with a good policy design of the fiscal decentralization, especially developing countries might achieve desired ou...

  15. OCRWM annual report to Congress, fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997.

  16. Magnetostrictive Alternator

    Science.gov (United States)

    Dyson, Rodger; Bruder, Geoffrey

    2013-01-01

    This innovation replaces the linear alternator presently used in Stirling engines with a continuous-gradient, impedance-matched, oscillating magnetostrictive transducer that eliminates all moving parts via compression, maintains high efficiency, costs less to manufacture, reduces mass, and eliminates the need for a bearing system. The key components of this new technology are the use of stacked magnetostrictive materials, such as Terfenol-D, under a biased magnetic and stress-induced compression, continuous-gradient impedance-matching material, coils, force-focusing metallic structure, and supports. The acoustic energy from the engine travels through an impedancematching layer that is physically connected to the magnetostrictive mass. Compression bolts keep the structure under compressive strain, allowing for the micron-scale compression of the magnetostrictive material and eliminating the need for bearings. The relatively large millimeter displacement of the pressure side of the impedance-matching material is reduced to micron motion, and undergoes stress amplification at the magnetostrictive interface. The alternating compression and expansion of the magnetostrictive material creates an alternating magnetic field that then induces an electric current in a coil that is wound around the stack. This produces electrical power from the acoustic pressure wave and, if the resonant frequency is tuned to match the engine, can replace the linear alternator that is commonly used.

  17. Growing Alternatives

    DEFF Research Database (Denmark)

    Bagger-Petersen, Mai Corlin

    2014-01-01

    From 2014, Anhui Province will pilot a reform of the residential land market in China, thus integrating rural Anhui in the national housing market. In contrast, artist and activist Ou Ning has proposed the Bishan time money currency, intending to establish an alternative economic circuit in Bishan...

  18. Alternative Treatments

    Science.gov (United States)

    ... triglyceride (fat) produced by processing coconut oil or palm kernel oil. The body breaks down caprylic acid into substances called “ketone bodies.” The theory behind Axona is that the ketone bodies derived from caprylic acid may provide an alternative energy source for brain cells that have lost ...

  19. CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

    Directory of Open Access Journals (Sweden)

    MARIA VASILESCU

    2010-03-01

    Full Text Available The recent financial crisis and all unusual monetary and fiscal policy reactions have stressed the importance to be given to understand macroeconomic consequences of policy interventions and their interactions. This profound crisis has led to both nonstandard policy actions of various authorities around the globe, but it has also revealed limitations of traditional modeling tools to guide policymakers’ actions until nowadays. The delicate state of governments’ accounts in many countries is a consequence of the strong fiscal policy reactions, giving rise to risks of a potential fiscal crisis. Issues regarding monetary and fiscal policy decisions interactions are, therefore, the key element for successful exit strategies from the crisis.

  20. Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-02-15

    This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

  1. WOULD ECONOMIC RECOVERY IMPLY FISCAL STABILIZATION IN SERBIA?

    OpenAIRE

    2013-01-01

    For many years Serbia has been running fiscal deficit, which has considerably increased since 2008, leading to rise in public debt from 29.2% of GDP in 2008 to 60.3% of GDP in the end of 2012. This paper is aimed at resolving the dilemma if the economic recovery would be sufficient to reduce large fiscal deficit in Serbia or additional fiscal consolidation me asures have to be implemented. Since the actual fiscal deficit is the re sult of macroeconomic trends and policies, in order to answer ...

  2. REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2010-12-01

    Full Text Available The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.

  3. Hydrogen program summary Fiscal Year 1994

    Energy Technology Data Exchange (ETDEWEB)

    1995-03-01

    The annual program summary provides stakeholders within the hydrogen community with a snapshop of important advances that have occurred in the National Hydrogen Program over the fiscal year, including industry interactions and cooperation. The document will also be used to encourage additional potential industrial partners to join the Hydrogen Program Team. Fiscal Year 1994 marked a turning point for the Hydrogen Program, with a budget that grew significantly. The focus of the program was broadened to include development of hydrogen production technologies using municipal solid waste and biomass, in addition to an increased emphasis on industrial involvement and near-term demonstration projects. In order to maintain its near- and long-term balance, the Hydrogen Program will continue with basic, fundamental research that provides the long-term, high-risk, high-payoff investment in hydrogen as an energy carrier.

  4. Ecological Fiscal Policy: between Theory and Practice

    Directory of Open Access Journals (Sweden)

    Mariana VUŢĂ

    2011-12-01

    Full Text Available The environment is becoming a more important element in the public decision process. Governments, non-profit organizations, civil society and firms are involved in different projects in order to protect this public good. But what does a state do in order to correct the damages brought upon the environment? This paper aims, on one side, to underline state’s fiscal leverages in order to internalize costs related to pollution externalities, and on the other side to preset clean investments encouraging instruments. The study will show that even though in Romania the fiscal pressure in high budgetary encasements obtained though environmental instruments do not help in putting in place a coherent policy with positive and visible effects upon future generations.

  5. [The fiscal position of medical specialists].

    Science.gov (United States)

    Stevens, S; Moors, M

    2013-01-01

    Independent medical specialists in the Netherlands are treated as entrepreneurs for tax purposes and therefore enjoy tax benefits. A change in the legal relationship between medical specialists and hospitals is foreseen in 2015. Independent medical specialists will then no longer be considered to be entrepreneurs. This could negatively affect their tax position. The Dutch government has adopted a policy aimed at controlling expenses arising from medical specialists' fees. According to this policy, the formation of regional practices or mega-practices of specialists will be discouraged. In contrast, the current fiscal legislation encourages medical specialists to incorporate their practice into regional practices or mega-practices or to become shareholders of their hospitals. It has been proposed that fiscal benefits be linked to certain aspects of entrepreneurship, such as investing in medical equipment or employing medical personnel.

  6. Annual Procurement Report, Fiscal Year 1997

    Science.gov (United States)

    1997-01-01

    This report presents summary data on all NASA procurement actions and detailed information on contracts, grants, agreements, and other procurements over $25,000 awarded by NASA during Fiscal Year 1997. The dollar value on procurements over $25,000 amounted to 98 percent of the total dollar value of procurement actions completed during Fiscal Year 1997. However, these larger procurements accounted for only 43 percent of the total actions. Procurement action, as used in this report means contractual actions to obtain supplies, services or construction which increase or decrease funds. A procurement action thus may be a new procurement or modifications such as supplemental agreements, change orders, or termination's to an existing contract that change the total amount of funds obligated. An obligation is a contractual commitment to pay for supplies or services that are specified in the contract. The Annual Procurement Report is also available via the internet on the Procurement homepage.

  7. Summaries of Research - Fiscal Year 1981

    Science.gov (United States)

    1981-11-01

    Carious Lesions as a Function of Base Material , Base 1, on the Pulpal Floor of the Cavity Preparation Recall Dycal Cavitec IRM All Treatment Year %t N...LEVEL 71 NDRI-PR 81-10 November 1981 es9 SUMMARIES OF RESEARCH) FISCAL YEAR 1981i! o IDTIC JAN7 11982 D NAVAL DENTAL RESEARCH INSTITUTE Naval Medical...UnannouncedSJustif ication_ _ . NAVAL DENTAL RESEARCH INSTITUTE _________NAVAL BASE, BLDG* 1-H Distribution/ GREAT LAKES, ILLINOIS 60088 Availability Codes Avail

  8. Fiscal Decentralization and Soft Budget Constraints

    OpenAIRE

    Timofeev Andrey

    2002-01-01

    Liberalization policies of transition have led to the mass reduction of enterprise subsidization which prevailed in socialist economies. However, in some sectors of the economy, subsidies associated with price controls remain due to "social" and "political" factors. Moreover in multi-tier governments, subnational levels seem to be more sensitive to these factors because of their proximity to the constituency. Thus decentralization of fiscal resources might interfere with the elimination of re...

  9. Fort Drum Preliminary Fiscal Impact Analysis.

    Science.gov (United States)

    1986-02-01

    of inmigrants 0 Fiscal histories, projections, and impacts for counties, cities, towns, villages, school districts, and the state. The results of...distribution of the inmigrating population within the three counties. Thus, an accurate forecast of the expected distribution of the inmigrating population is a...The distribution of inmigration to the school districts was made using the analysis explained in Chapter 3. Children associated with 800 new on-post

  10. Fiscal austerity, unemployment and family firms

    OpenAIRE

    Munkacsi, Zsuzsa

    2015-01-01

    I calculate unemployment multipliers of fiscal consolidation policies in a standard, closed-economy New Keynesian framework with search and matching frictions, and, as an innovation, in the presence of sectoral heterogeneity. Family and non-family firms behave differently in the labor market and are differently managed. This latter assumption is modeled by the inclusion of intangible capital in the family sector. The model is calibrated to match European data on countries with a large percent...

  11. Money Market Operations in Fiscal 2006

    OpenAIRE

    Financial Markets Department

    2007-01-01

    Throughout fiscal 2006, the Bank of Japan conducted money market operations with the uncollateralized overnight call rate as the operating target. Between March 2001 and March 2006, the Bank adopted the so-called "quantitative easing policy" whereby it conducted money market operations with the main target being the outstanding balance of current accounts at the Bank. Thus, this marked the first time in five years that the Bank used uncollateralized overnight call rates as its operating target.

  12. Money Market Operations in Fiscal 2003

    OpenAIRE

    Financial Markets Department

    2004-01-01

    In fiscal 2003, the Bank of Japan changed the target level for current account balances held at the Bank five times, raising it by 15 trillion yen in total. To achieve the target and maintain stability in the money market, the Bank conducted money market operations appropriately by carefully monitoring money market conditions and market participants' bidding in response to the Bank's operations. Autonomous factors such as the flow of treasury funds and banknotes contributed to the increase in...

  13. Federalismo fiscal en México

    Directory of Open Access Journals (Sweden)

    Horacio Sobarzo Fimbres

    2005-01-01

    Full Text Available Este artículo describe la evolución de las relaciones fiscales intergubernamentales de las últimas dos décadas en México. En el contexto de laliteratura económica sobre federalismo fiscal, se sugiere que la evolución reciente está dando origen a un sistema distorsionado, donde las entidades federativas han estado recuperando capacidades de gasto, pero al mismo tiempo disponen de una muy reducida capacidad para obtener ingresos propios a través de tributación. Se sugiere, entonces, que los estados dispongan de mayores atribuciones impositivas, y a este respecto, es importante que una reforma fiscal haga planteamientos en esta dirección. Por último, no está claro cuánto se puede avanzar en el proceso de descentralización impositiva, sin poner en "peligro" el gasto social del gobierno federal, que sin duda es importante en un país tan heterogéneo como México.

  14. Fiscal consolidation in developed and emerging economies

    Directory of Open Access Journals (Sweden)

    Paulo André Camuri

    2016-12-01

    Full Text Available The debate regarding fiscal policy has given support to the formulation of an economic policy based on control of indebtedness and in persecution of public savings, acting as important support for the economic growth. This paper presents evidence that counter acts this theory of expansionary austerity. A set of panel data regressions is estimated – through Driscoll & Kraay’s, FGLS, panel corrected standard errors, and SUR estimators and the causality test approach proposed by Kónya (2006 – in search of robust inference related to the main determinants that encompasses the fiscal framework. Our conclusion is that the empirical evidence - using a set of 20 developed economies and other of 24 emerging economies - suggests that identical economic policies for different countries might conduce to results that are opposite to the desired outcome. Notwithstanding the adverse effects associated to explosive debt path, the search for “fiscal space” should be determined essentially by a pro-growth agenda. This is particularly important for the emerging economies facing the transition path challenges.

  15. Fiscal externalities of becoming a parent.

    Science.gov (United States)

    Wolf, Douglas A; Lee, Ronald D; Miller, Timothy; Donehower, Gretchen; Genest, Alexandre

    2011-01-01

    Theoretical and empirical results suggest that there are externalities to childbearing, but those results usually assume that these externalities accrue uniformly within a homogeneous population. We advance this argument by developing separate estimates of the fiscal externalities associated with parents—those who devote time or material resources to minor children—and nonparents. Our analysis uses data from the US Panel Study of income Dynamics on the age profiles of taxes paid and publicly funded benefits consumed by parents and nonparents, together with a previously developed intertemporal economic-demographic accounting model. The accounting framework takes into account the net fiscal impacts of future generations as well as the present population. Our findings indicate that, with a 3 percent discount rate, parents produce a substantial net fiscal externality, about $217,000 in 2009 dollars. This is equivalent to a lifetime annuity of nearly $8,100 per year beginning at age 18. The results are sensitive to both the discount rate used and the proportion of parents within the cohort.

  16. Fiscal Austerity Versus Growth in Croatia

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2015-04-01

    Full Text Available The role of fiscal austerity has been questioned for centuries, but a rapidly increasing deficit along with the financial crisis in 2007/2008 influenced a renewed debate on the economics of austerity. This paper analyzes the role of austerity versus the role of economic growth. It also attempts to highlight the role of the theoretical context of austerity policy and the economic history lesson learned during the transition from the Bretton Woods model to Washington’s consensus. Despite numerous studies and polarized debate, no consensus on the implementation of fiscal austerity has been achieved because this complex subject has not been the subject of a sufficient methodological exploration. Emphasis should be placed on defining the methodology of austerity and gathering statistical data to influence the implementation of social transfer policies. In addition, it is necessary not only to take a hybrid approach to fiscal and monetary policy but also to adopt economic laws and quantitative economic relationships. The benchmarking country used in this paper is Croatia. The outcome of this research can serve as the basis for future decision-making and research.

  17. Implications of Electronic Commerce for Fiscal Policy

    Science.gov (United States)

    Goolsbee, Austan

    In this chapter, I will consider both sides of the relationship between electronic commerce and fiscal policy. For the impact of electronic commerce on fiscal policy, I will pay particular attention to the potential sales-tax revenue losses. The data suggest that the potential losses are actually modest over the next several years. I will also consider the reverse relationship - how fiscal policy affects Internet commerce. Here the evidence suggests that taxes have a sizable effect. I point out, though, that this only supports special treatment if there is some positive externality. Without one, the tax system will lead to excessive online buying to avoid taxes. I will then deal the neglected issue of taxes and Internet access, which can create large deadweight costs both because demand may be price-sensitive and because taxes can slow the spread of new technologies. Finally, I offer some discussion of the international context of taxes and the Internet and the international temptations to raise rates on E-commerce.

  18. The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment

    Directory of Open Access Journals (Sweden)

    Paweł Pankiewicz

    2011-11-01

    Full Text Available In this paper I examine a taxpayer utility function determined by the extended set of variables – i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer’s decision making process under assumption that in the economy there exist two main reduction methods: a access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2 possibility of fiscal fraud – in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.

  19. FISCAL POLICY OF THE REPUBLIC OF MOLDOVA: ACHIEVEMENTS OF THE FISCAL CONTROL AND ENTITY BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Olimpiu GHERMAN

    2015-12-01

    Full Text Available It is an actual theme, determined by achievements of tax control in Moldova and its impact on the behaviour of the entity as important elements of fiscal policy. There are examined different methods for differentiating the problem, supplemented by deduction, induction, synthesis, analysis of defining phenomena of fiscal policy and its elements. The methodology used in this study is based on assessments of the theory, studies and interpretations of specialized literature and analyzes the practical activities specific for taxation at national, European and international levels, depending on which some opinions, conclusions and proposals were founded and formulated, to minimize the impact of tax evasion and fraud.

  20. Is there an alternative strategy for reducing public debt by 2032?

    Directory of Open Access Journals (Sweden)

    Blot Christophe

    2014-01-01

    Full Text Available EMU countries have engaged in fiscal consolidation since 2011. This strategy has proven to be costly in terms of GDP. This cost has been amplified by the fact that fiscal multipliers are high in time of crisis, as recently stressed by the literature. Within this context, we wonder whether there is an alternative strategy aiming at bringing back the debt ratio to 60% of GDP in 2032, meanwhile lowering output losses. To this end, we report simulations realized from a simple model describing the Eurozone and the timing for consolidation. Based on a pragmatic view of the fiscal compact, we find an alternative path for consolidation which achieves a 60% threshold for public debt over the next 20 years in most euro area countries.

  1. Public debt and fiscal pressure

    Directory of Open Access Journals (Sweden)

    L. SPAVENTA

    2013-12-01

    Full Text Available It is a unanimously shared opinion that Italy's public debt has reached an unsustainable level. Furthermore, it is a very widespread opinion that the tax burden in Italy must remain constant. The former opinion has almost come to be a cliché, while the latter a political constraint. The article distinguishes the serious arguments on which these opinions are based from those that are spurious. An analysis of the reasons for unsustainability leads the author to argue that it is even greater if the political constraint on raising the tax burden is accepted. Some recommendations are provided regarding the conditions necessary to reduce the growth of debt at a rate that is not higher than the growth of GDP. The author concludes that the choice Italy faces is not simply between the cost of a relatively rapid readjustment and the search for alternatives that are impossible without costs. Rather, the choice is between smaller costs to bear in the shorter term or higher costs if protracted.

  2. Monetary and fiscal policy interaction and government debt stabilization

    NARCIS (Netherlands)

    van Aarle, B.; Bovenberg, A.L.; Raith, M.

    1995-01-01

    In many developing and developed countries, government debt stabilization is an important policy issue. This paper models the strategic interaction between the monetary authorities who control monetization and the fiscal authorities who control primary fiscal deficits. Government debt dynamics are d

  3. Monetary union without fiscal coordination may discipline policymakers

    NARCIS (Netherlands)

    Beetsma, R.M.W.J.; Bovenberg, A.L.

    1995-01-01

    We show that, with benevolent policymakers and fiscal leadership, monetary unification reduces inflation, taxes and public spending. These disciplining effects of a monetary union, which rise with the number of fiscal players in the union, are likely to raise welfare. Joining an optimally designed m

  4. SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

    Directory of Open Access Journals (Sweden)

    I. Lyutyy

    2014-01-01

    Full Text Available The article carried out a comprehensive study of the social priorities of fiscal policy in Ukraine. Efficiency of fiscal instruments in the system of state regulation of social processes in society. Defined the role of the budgetary impact on the social development of society.

  5. Unsustainable Public Debt in a European Fiscal Union?

    Directory of Open Access Journals (Sweden)

    Gábor Kutasi

    2017-03-01

    Full Text Available Some EU members faced years of crisis in the first half of the 2010s with an excessive initial public debt, but several others had broad room for fiscal timulus. However, the prolonged duration of the European economic depression expended public budgets, while exhausting stimulus policies and sovereign solvency. Meanwhile, one of the ways out of depression is a proposed centralization of the EU through fiscal union. Are the eurozone countries readyto participate in a risk pool in public finances? The study seeks to answer this question. The article presents the hypothesis that the sustainability of public finances deteriorated during the global and euro crisis in the majority of the eurozone member countries and in the EU, and this phenomenon is discouragingthe core countries from seeking the fiscal union. The analysis uses the Blanchard indicators of fiscal sustainability and the sovereign risk rating of the EURO-18 and EU-28 countries. The analysis presents as results a theoretical summary of fiscal sustainability, the development of fiscal sustainability in the EU member states, indicators of convergence or divergence of fiscal sustainability in the Community, and conclusions based on the indicators of the likelihood of a fiscal union.

  6. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State...

  7. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that...

  8. The Fiscal Impact of the Kentucky Education Tax Credit Program

    Science.gov (United States)

    Gottlob, Brian J.

    2006-01-01

    This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public…

  9. The Fiscal Impacts of School Choice in New Hampshire

    Science.gov (United States)

    Gottlob, Brian J.

    2004-01-01

    This study addresses the fiscal impacts of school choice in New Hampshire. The author uses one example from the 2003 New Hampshire legislative session to illustrate the fiscal impacts of school choice on New Hampshire and its communities. He develops a unique database of individual and household level responses from the 2000 Census of New…

  10. Lack of fiscal discipline: Challenges and possible solutions

    Directory of Open Access Journals (Sweden)

    Ćirović Nikola

    2013-01-01

    Full Text Available The lack of fiscal discipline is one of the most pressing issues in the framework of various economic systems today. The consequences of the global economic crisis have shown all the weaknesses of measures and mechanisms in terms of decision-making in fiscal policy. This problem can be seen now in almost every country. The problem of inadequate implementation of fiscal policy and the maintenance of fiscal discipline is reflected in the fact that their consequences are not visible right away, but tend to show their negative effects much later. Today, we have a situation where a certain current government suffers badly implemented prior fiscal discipline of a previous government. The paper identified causes of fiscal indiscipline, which is most easily seen in the budget process. In addition to determining the causes of fiscal indiscipline, the author puts forward a set of different possible solutions that could positively affect the stabilization of the growing public debt and eliminate the cause of fiscal indiscipline. Possible solutions are analyzed, as well as the positive and negative aspects of their use, and possible implementation problems of specific solutions.

  11. 78 FR 62415 - Refugee Admissions for Fiscal Year 2014

    Science.gov (United States)

    2013-10-21

    ... in the Federal Register. (Presidential Sig.) THE WHITE HOUSE, Washington, October 2, 2013 [FR Doc... Documents#0;#0; ] Presidential Determination No. 2014-01 of October 2, 2013 Refugee Admissions for Fiscal... up to 70,000 refugees to the United States during fiscal year (FY) 2014 is justified by...

  12. 48 CFR 632.703-3 - Contracts crossing fiscal years.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contracts crossing fiscal years. 632.703-3 Section 632.703-3 Federal Acquisition Regulations System DEPARTMENT OF STATE GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Funding 632.703-3 Contracts crossing fiscal years....

  13. Fiscal decentralisation and infant mortality rate: the Colombian case.

    Science.gov (United States)

    Soto, Victoria Eugenia; Farfan, Maria Isabel; Lorant, Vincent

    2012-05-01

    There is a paucity of research analysing the influence of fiscal decentralisation on health outcomes. Colombia is an interesting case study, as health expenditure there has been decentralising since 1993, leading to an improvement in health care insurance. However, it is unclear whether fiscal decentralisation has improved population health. We assess the effect of fiscal decentralisation of health expenditure on infant mortality rates in Colombia. Infant mortality rates for 1080 municipalities over a 10-year period (1998-2007) were related to fiscal decentralisation by using an unbalanced fixed-effect regression model with robust errors. Fiscal decentralisation was measured as the locally controlled health expenditure as a proportion of total health expenditure. We also evaluated the effect of transfers from central government and municipal institutional capacity. In addition, we compared the effect of fiscal decentralisation at different levels of municipal poverty. Fiscal decentralisation decreased infant mortality rates (the elasticity was equal to -0.06). However, this effect was stronger in non-poor municipalities (-0.12) than poor ones (-0.081). We conclude that decentralising the fiscal allocation of responsibilities to municipalities decreased infant mortality rates. However, this improved health outcome effect depended greatly on the socio-economic conditions of the localities. The policy instrument used by the Health Minister to evaluate municipal institutional capacity in the health sector needs to be revised.

  14. The Impact of Fiscal Governance on Bond Markets

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh

    Does fiscal governance affect government borrowing costs? We operationalize fiscal governance as the ability of governments to pass a budget on time and, using a unique data set on budget enactment dates, analyze the effect of such late budgets on government bond yield spreads. Based on a sample...

  15. Fiscal Adjustments and Their Effects During the Transition to EMU

    NARCIS (Netherlands)

    Aarle, B. van; Gobbin, N.

    2001-01-01

    The transition phase to EMU has been accompanied by considerable monetary and fiscal consolidation efforts in the EU. This paper analyses this consolidation process and its effects on economic activity in the EU. It is tested to which extent the fiscal retrenchment efforts have depressed or stimulat

  16. 7 CFR 1207.310 - Fiscal period and marketing year.

    Science.gov (United States)

    2010-01-01

    ... marketing year. Fiscal period and marketing year mean the 12-month period from July 1 through June 30 of the... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period and marketing year. 1207.310 Section 1207.310 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL...

  17. 7 CFR 1210.310 - Fiscal period and marketing year.

    Science.gov (United States)

    2010-01-01

    ... marketing year. Fiscal period and marketing year mean the 12 month period from January 1 to December 31 or... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal period and marketing year. 1210.310 Section 1210.310 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL...

  18. 77 FR 47373 - Fiscal Year 2012 Draft Work Plan; Correction

    Science.gov (United States)

    2012-08-08

    ... Year 2012 Draft Work Plan; Correction AGENCY: Denali Commission. ACTION: Notice; second correction..., concerning request for comments on the Draft Work Plan for Federal Fiscal Year 2012. This revision to Fiscal Year 2012 Work Plan is to provide clarifying edits. In particular, Section 304(b)(3) of the...

  19. Romanian Fiscal Policy in Perspective of Admittance in EU

    Directory of Open Access Journals (Sweden)

    Eugen Mitrica

    2006-03-01

    Full Text Available The paper analizes the convergence between Romanian and European fiscal policy in terms of three issues: the fiscal revenues percentage of GDP, the structure of public revenues and the public budget deficit (under the constrait of 3% of GDP. The analysis reveals small differences for the first and second issues and an important opportunity cost for the ceiling of deficit.

  20. Romanian Fiscal Policy in Perspective of Admittance in EU

    Directory of Open Access Journals (Sweden)

    Eugen Mitrica

    2006-05-01

    Full Text Available The paper analizes the convergence between Romanian and European fiscal policy in terms of three issues: the fiscal revenues percentage of GDP, the structure of public revenues and the public budget deficit (under the constrait of 3% of GDP. The analysis reveals small differences for the first and second issues and an important opportunity cost for the ceiling of deficit.

  1. The gains from early intervention in Europe: Fiscal surveillance and fiscal planning using cash data

    Directory of Open Access Journals (Sweden)

    Andrew Hughes Hallett

    2012-06-01

    Full Text Available The use of real-time cash data allows us to make accurate intra-annual forecasts of an economy’s fiscal position, and to issue early warning signals for the need to correct fiscal imbalances. This paper shows how those signals can be used to design the necessary fiscal corrections, and discusses the gains that can be achieved from such interventions. Examples from Germany and Italy show that large corrections are often necessary early on to make adjustments later on acceptable and to keep debt ratios from escalating. There is a credibility issue here; we find the difference between front-loaded and back-loaded adjustment schemes is likely to be vital for the time consistency of fiscal policymaking. We also show that, without early interventions, the later deficit reductions typically double in size – meaning governments become subject to the excessive deficit procedure and significant improve-ment tests more often. Thus the budget savings from early intervention and the use of cash data are significant; in our examples they are similar in size to the operating budget of the department of housing and urban development in Germany. Similar results apply in other Eurozone countries.

  2. Does the Credible Fiscal Policy Support the Prices Stabilization?

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2015-06-01

    Full Text Available This paper aims at analyzing the co-movement between fiscal policy and monetary policy rules in the context of price stabilization. More specifically, we observe the potential impact of fiscal policy credibility on the price stabilization in the inflation targeting framework. Motivated by the fact that empirical studies concerning this aspect are still limited, we take the case of Indonesia over the period 2001-2013. Based on the quarterly data analysis, we found that the impact of credibility typically depends on characteristics of fiscal rules commitment. On one hand, the credibility of debt rule reduces the inflation rate. In contrast, the incredible deficit rule policy does not have any impact on the inflation rate and therefore does not support to inflation targeting. Given those results, we conclude that credibility matters in stabilizing price levels. Accordingly, those findings suggest tightening coordination between monetary and fiscal policy to maintain fiscal sustainability in accordance with price stabilization policy

  3. Complexity of fiscal policy in Kosovo and their treatment

    Directory of Open Access Journals (Sweden)

    Gani Asllani

    2015-07-01

    Full Text Available Fiscal policy and monetary policy are two key instruments of economic policy of a country which are used to achieve macroeconomic goals. In Kosovo and in the new and consolidating countries the fiscal policy plays the primary role in the functioning of the state, its institutions and economic growth in general. In the study paper treated some of the most sensitive issues affecting fiscal and tax policies, theoretical approaches, modern trends of fiscal policy and addressed some of the reforms in neighboring countries. Special emphases is given fiscal policies applied in Kosovo, its reforms, actions to be taken on the occasion of the policymaking reforms and finally are given appropriate recommendations.

  4. Understanding and Using Fiscal Data: A Guide for Part C State Staff

    Science.gov (United States)

    Greer, Maureen; Kilpatrick, Jamie; Nelson, Robin; Reid, Kellen

    2014-01-01

    This document provides an overview of the critical role of fiscal data in state Part C systems. This information is intended to help state Part C lead agency staff better understand strategic fiscal policy questions, the fiscal data elements needed to address those questions, and the benefits of using these data. Fiscal data provide powerful…

  5. Calcination/dissolution chemistry development Fiscal year 1995

    Energy Technology Data Exchange (ETDEWEB)

    Delegard, C.H.

    1995-09-01

    The task {open_quotes}IPC Liaison and Chemistry of Thermal Reconstitution{close_quotes} is a $300,000 program that was conducted in Fiscal Year (FY) 1995 with U.S. Department of Energy (DOE) Office of Research and Development (EM-53) Efficient Separations and Processing Crosscutting Program supported under technical task plan (TTP) RL4-3-20-04. The principal investigator was Cal Delegard of the Westinghouse Hanford Company (WHC). The task encompassed the following two subtasks related to the chemistry of alkaline Hanford Site tank waste: (1) Technical Liaison with the Institute of Physical Chemistry of the Russian Academy of Science (IPC/RAS) and its research into the chemistry of transuranic elements (TRU) and technetium (Tc) in alkaline media. (2) Laboratory investigation of the chemistry of calcination/dissolution (C/D) (or thermal reconstitution) as an alternative to the present reference Hanford Site tank waste pretreatment flowsheet, Enhanced Sludge Washing (ESW). This report fulfills the milestone for the C/D subtask to {open_quotes}Provide End-of-Year Report on C/D Laboratory Test Results{close_quotes} due 30 September 1995. A companion report, fulfilling the milestone to provide an end-of-year report on the IPC/RAS liaison, also has been prepared.

  6. 25 CFR 39.1100 - Interim fiscal year 1980 and fiscal year 1981 funding for pre-kindergarten programs previously...

    Science.gov (United States)

    2010-04-01

    ... pre-kindergarten programs previously funded by the Bureau. 39.1100 Section 39.1100 Indians BUREAU OF...-kindergarten Programs § 39.1100 Interim fiscal year 1980 and fiscal year 1981 funding for pre-kindergarten programs previously funded by the Bureau. Those schools having pre-kindergarten programs funded fully or...

  7. 42 CFR 412.64 - Federal rates for inpatient operating costs for Federal fiscal year 2005 and subsequent fiscal...

    Science.gov (United States)

    2010-10-01

    ... June 6, 2003, and available from CMS, 7500 Security Boulevard, Baltimore, Maryland 21244. (ii) For... fiscal year 2005 and subsequent fiscal years. (a) General rule. CMS determines a national adjusted... section 601(g) of the Social Security Amendments of 1983 (Pub. L. 98-21, 42 U.S.C. 1395ww...

  8. The Logic of Tax Limits: Alternative Constitutional Constraints on the Power to Tax.

    Science.gov (United States)

    Brennan, Geoffrey; Buchanan, James

    1979-01-01

    In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

  9. The Fiscal Cliff May be Overblown

    Institute of Scientific and Technical Information of China (English)

    Cyrus Sanati

    2012-01-01

    The markets have taken a beating since President Obama trounced Mitt Romney in Tuesday's election. The Dow is down 3% in the last two trading sessions and looks to be headed further south on Friday. While it is true that the markets historically take a dive after an incumbent president wins reelection, this latest drop has many on Wall Street on edge. Forget the weak corporate earnings, the freak hurricane that hit the East Coast and renewed troubles in Europe- no, this is all because of one thing: The looming fiscal cliff. Or that is what we are to believe.

  10. Uncompensated care: hospitals' responses to fiscal pressures.

    Science.gov (United States)

    Mann, J; Melnick, G; Bamezai, A; Zwanziger, J

    1995-01-01

    This Data Watch examines the impact of hospital competition, the Medicare prospective payment system (PPS), and Medi-Cal selective contracting on the provision of uncompensated care by private hospitals in California during 1980-1989. It finds that hospitals subject to more intense competition and greater fiscal pressure from Medicare and Medi-Cal reduced their provision of uncompensated care relative to hospitals facing less pressure from these sources. We estimate that had hospitals not been subjected to increasing price competition from growth of managed care plans and financial tightening in public programs, they would have provided 36 percent more uncompensated care than was actually provided in 1989.

  11. La responsabilidad civil en el delito fiscal

    OpenAIRE

    2000-01-01

    Se realiza un análisis de la procedencia de pronunciamiento sobre responsabilidad civil en el delito fiscal en referencia a la cuota tributaria defraudada. Se toma como punto de partida la posición del tribunal supremo que admite la configuración de la deuda tributaria defraudada como responsabilidad civil, y se subraya las dificultades técnicas de la misma, tomando en consideración la naturaleza ex lege que en todo caso ostenta la obligación de hacer efectivo el pago de la deuda tributaria,...

  12. Alternative Energies

    Energy Technology Data Exchange (ETDEWEB)

    Planting, A.; De saint Jacob, Y.; Verwijs, H.; Belin, H.; Preesman, L.

    2009-03-15

    In two articles, one interview and one column attention is paid to alternative energies. The article 'A new light on saving energy' discusses the option to save energy by modernising lighting systems in urban areas. The column 'View from Paris' focuses on investment decisions in France with regard to renewable energy and energy savings. The article 'Europe turns a blind eye to big battery' discusses developments in batteries to store energy. The interview concerns fuel cell expert and formerly President of UTC Power Jan van Dokkum. The last article gives a brief overview of the European Energy Research Alliance (EERA) and the challenges this alliance will have to face with regard to climate change and energy security.

  13. Computable General Equilibrium Model Fiscal Year 2013 Capability Development Report - April 2014

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, Brian Keith [Los Alamos National Lab. (LANL), Los Alamos, NM (United States). National Infrastructure Simulation and Analysis Center (NISAC); Rivera, Michael K. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States). National Infrastructure Simulation and Analysis Center (NISAC); Boero, Riccardo [Los Alamos National Lab. (LANL), Los Alamos, NM (United States). National Infrastructure Simulation and Analysis Center (NISAC)

    2014-04-01

    This report documents progress made on continued developments of the National Infrastructure Simulation and Analysis Center (NISAC) Computable General Equilibrium Model (NCGEM), developed in fiscal year 2012. In fiscal year 2013, NISAC the treatment of the labor market and tests performed with the model to examine the properties of the solutions computed by the model. To examine these, developers conducted a series of 20 simulations for 20 U.S. States. Each of these simulations compared an economic baseline simulation with an alternative simulation that assumed a 20-percent reduction in overall factor productivity in the manufacturing industries of each State. Differences in the simulation results between the baseline and alternative simulations capture the economic impact of the reduction in factor productivity. While not every State is affected in precisely the same way, the reduction in manufacturing industry productivity negatively affects the manufacturing industries in each State to an extent proportional to the reduction in overall factor productivity. Moreover, overall economic activity decreases when manufacturing sector productivity is reduced. Developers ran two additional simulations: (1) a version of the model for the State of Michigan, with manufacturing divided into two sub-industries (automobile and other vehicle manufacturing as one sub-industry and the rest of manufacturing as the other subindustry); and (2) a version of the model for the United States, divided into 30 industries. NISAC conducted these simulations to illustrate the flexibility of industry definitions in NCGEM and to examine the simulation properties of in more detail.

  14. Investments in Renewable Energies. Eonomic, technical and fiscal funding opportunities; Investitionen in Erneuerbare Energien. Wirtschaftliche, technische und steuerliche Foerdermoeglichkeiten

    Energy Technology Data Exchange (ETDEWEB)

    Drysch, Michael; Rosarius, Lothar

    2013-02-01

    The first part of the book under consideration analyses the actual market situation for renewable energies, presents alternative forms of use of renewable energies, summarizes decision-relevant criteria and points out possible promotions of investment. Specialist terms are explained understandable. The consciousness becomes aware of the renewable energy resources. The calculation of profitability is presented by means of a case example. The second part of the book establishes tax basics and presents individual problem areas such as turnover tax liability or commerciality. Fiscal funding opportunities with respect to decisions on investment are explained in detail such as tax-exempt income or special amortizations. Fiscal opportunities are discussed with a particular emphasis on tax pitfalls.

  15. Does Fiscal Transparency Explain Social Development in Brazilian States?

    Directory of Open Access Journals (Sweden)

    Welles Matias de Abreu

    2015-08-01

    Full Text Available Comparative studies show significant results when compared with fiscal transparency social indicators in the framework of democratic processes. However, careful analysis of the consequences associated with fiscal transparency are still surprisingly scarce. The aim of this research is to verify the existence of relationship between fiscal transparency and local development in the Brazilian states. The theoretical framework is related to public budget, focusing on fiscal transparency, and social development. In addition, to control social development by groups of Brazilian regions, we use a dummy variable. Therefore, this paper contributes to find empirical evidence on the existence of directly proportional relationship between state fiscal transparency and local development in Brazil. Moreover, it is important to highlight that the regional issue is fundamental to explaining social development, which together with fiscal transparency should be consider essential for formulation and implementation of public policies focus on the reducing of poverty and inequality in Brazil. Therefore, we expect that his article collaborated with data and ideas in order to stimulate further studies related to the consequences of fiscal transparency, considering all government levels: state, municipality and federal.

  16. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

    Full Text Available Our approach aims to raise the benchmarks intended, we believe, to print efficiency rules for public financial law which, by definition, governs the issue of budgetary resources. Knowing the mechanism of legal and tax and the use of this type of resource, given the current context, we introduce some approaches to the position of financial law located in the best connection with economics, and we consider key issues of this - crisis/ growth, sustainable development, strategies/ policies, state intervention tools etc. aiming to easier to put out various budgetary implications caused by certain processes/ phenomena in the real economy. Also, we bring some elements of analysis, comments and views coming to justify the importance of rights (set of rules and principles of major influence the financial and fiscal consolidation based in the extent possible, the development lasting nature. It is expected thus that such a law (fiscal consolidation based on sustainability can drive more speedily to create a stable tax system capable of generating sufficient budgetary resources in terms of efficiency and efficacy, ensuring cost reductions with unit budget and compliance taxpayers being, while flexible, simple, transparent and adaptable to national/ international changes.

  17. The Causes of Fiscal Transparency: Evidence in the Brazilian States

    Directory of Open Access Journals (Sweden)

    Robson Zuccolotto

    2014-12-01

    Full Text Available The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party, an F test was used to assess differences in the level of transparency among political parties. The results indicated that fiscal and socioeconomic variables explain the transparency levels of the Brazilian States. However, the political variables were not significant, indicating that the disclosure of fiscal information in Brazil seems not to be influenced by political ideologies. Furthermore, it is evident that the lack of a regulatory model of transparency in the budget process leads States to disclose a great deal of information about budget execution. Finally, the findings indicate that as an instrument for democratic

  18. La Holding Estrategia Fiscal Para las Empresas Familiares

    OpenAIRE

    Rosa Hilda Hernandez Sandoval; Sandra Patricia de la Garza Cienfuegos; Laura Leticia Gaona Tamez

    2010-01-01

    La presente investigación se realizó en Monclova, Coah., en el año 2011 y tiene por objeto constituir una empresa holding para obtener beneficios fiscales sin caer en la evasión o elusión fiscal, esta alternativa permite controlar desde la cúspide a las demás empresas subsidiarias que han sido creadas. Los resultados muestran que existen en México 4,862 empresas familiares que consolidan para efectos fiscales, las cuales se encuentran integradas en 422 grupos. En este régimen de fiscalización...

  19. Fiscal space for health spending in Southeast Asia.

    Science.gov (United States)

    Gupta, Indrani; Mondal, Swadhin

    2013-01-01

    This article examines the availability of fiscal space in the context of health spending and the challenges and constraints in raising additional resources for health given the macroeconomic situations, in the ten countries of the South-East Asia region (SEAR) of the World Health Organization (WHO). Using a variety of secondary data, the analysis indicates that there are differences among the SEAR countries with respect to the various indicators of fiscal space. While the aid situation is under control, there are concerns regarding public debt, fiscal deficit, and revenues. Based on the findings, this article proposes ways forward for each of the countries in the coming years.

  20. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

    Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

  1. Langley Research Center Metrology Program status for fiscal year 1987

    Science.gov (United States)

    Kern, Frederick A.

    1988-01-01

    The status of the Langley Research Center's metrology program for fiscal year 1987 is presented. The NASA Metrology Information System, which was operational for the entire year, provided the majority of performance data describing work analysis, turnaround time, out-of-tolerance instrument data, and other instrument service data. Calibration system development, equipment replacing and updating, status of last year's planned objectives, and Reference Standard certification requirements are described. The status of the LaRC voltage and resistance measurement assurance program and the agency-wide resistance program are reviewed. Progress on fiscal year 1987 objectives is discussed and fiscal year 1988 objectives are stated.

  2. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-11-01

    Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

  3. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-09-01

    Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

  4. SISTEMA TRIBUTÁRIO E FEDERALISMO FISCAL / TAX SYSTEM AND FISCAL FEDERALISM

    OpenAIRE

    Gomes, Fabiano Soares

    2011-01-01

    DOI: http://dx.doi.org/10.12957/rqi.2011.10211Trabalho recebido e avaliado pelo Conselho executivo da Revista Quaestio IurisResumo O presente artigo busca discutir a justiça do sistema tributário e as opções nessa perspectiva do federalismo fiscal. O artigo argumenta que houve uma profunda evolução em matéria de disciplina fiscal – através, dentre várias causas, de um progressivo abandono das teses de imposto único e concentração de esforços no aprimoramento de uma política de arrecadação ...

  5. Towards Establishing Fiscal Legitimacy Through Settled Fiscal Principles in Global Health Financing.

    Science.gov (United States)

    Waris, Attiya; Latif, Laila Abdul

    2015-12-01

    Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the right to health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system.

  6. Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania

    Directory of Open Access Journals (Sweden)

    MSc. Xhenet Syka

    2013-12-01

    Full Text Available In this paper we tried to analyze some aspects of fiscal policy in our country, without pretending to give our own sample. Fiscal policy is the use of government expenditures and taxes which affect economic activity. Determination of fiscal policy in a given year takes into account the time virtually the past (current socio-economic status and the implications for the future (fiscal sustainability. In general the cases dealt the role fiscal policy plays toward economic growth. The analysis many focused both in the theoretical treatment as well as the role that fiscal policy has played in our country, going even further in some suggestions for the future. The most important issue was addressed in the long-term fiscal policy view, fiscal sustainability. In the final everything is addressed to the role of fiscal policy on social issues. The role that fiscal policy should play in economic and social development has long been a controversial issue and is still different among economists. While a restrictive fiscal policy means increasing taxes and cut government spending. Fiscal policy may be expansionary or restrictive. An expansionary fiscal policy means a reduction of direct and indirect taxes and increased government expenditures. Choose between two types of fiscal policy is not an easy decision, both in terms of the current state of the economy, as well as political decisions.

  7. Desoto National Wildlife Refuge: Annual Narrative Report: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Desoto National Wildlife Refuge summarizes refuge activities during fiscal year 1998. The report begins with an introduction to the...

  8. Desoto National Wildlife Refuge: Annual Narrative Report: Fiscal year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Desoto National Wildlife Refuge summarizes refuge activities during fiscal year 1997. The report begins with an introduction to the...

  9. 34 CFR 675.19 - Fiscal procedures and records.

    Science.gov (United States)

    2010-07-01

    ... EDUCATION, DEPARTMENT OF EDUCATION FEDERAL WORK-STUDY PROGRAMS Federal Work-Study Program § 675.19 Fiscal... establish and maintain an internal control system of checks and balances that insures that no office...

  10. Sherburne National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 2003 fiscal year. The report begins with an introduction...

  11. Annual Narrative Blackwater National Wildlife Refuge Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Blackwater National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing...

  12. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 1998 fiscal year. The report begins with an introduction to...

  13. Impact of Fiscal Autonomy on Poverty in Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Zahir Faridi

    2013-05-01

    Full Text Available Pakistan is an underdeveloped state with strong central government. At present there are three levels of government functioning in Pakistan i.e. the federal, provincial and the local. Due to the competence and distributional aspects, the resource allocation method always remained under discussion. Therefore, the present study focused on the role of fiscal autonomy in reducing poverty in Pakistan. Both expenditure and revenue indicators of fiscal policy are considered in this study. For the purpose of analysis, time series annual data from FY1972 to FY2010 is used. Ordinary least square technique is applied to estimate the effect of fiscal autonomy on poverty. The study concludes that the central government should transfer fiscal powers to lower tiers of government in order to reduce poverty in Pakistan.

  14. Narrative report: Big Stone National Wildlife Refuge: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Big Stone NWR outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the weather conditions,...

  15. Shiawasee National Wildlife Refuge : Fiscal Year Report : 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawasee National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  16. Presquile National Wildlife Refuge: Annual narrative report: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Presquile National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  17. Minnesota Valley National Wildlife Refuge annual narrative: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Minnesota Valley National Wildlife Refuge outlines Refuge accomplishments during the 1998 fiscal year. The report begins with an...

  18. Minnesota Valley National Wildlife Refuge annual narrative: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Minnesota Valley National Wildlife Refuge outlines Refuge accomplishments during the 2000 fiscal year. The report begins with an...

  19. Union Slough National Wildlife Refuge : Fiscal Year 2000 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 2000 fiscal year....

  20. Union Slough National Wildlife Refuge : Fiscal Year 1999 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 1999 fiscal year....

  1. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2001 fiscal year. The report begins with an introduction...

  2. THE ZOO-ECONOMIC CHALLENGES OF FISCAL DUMPING

    Directory of Open Access Journals (Sweden)

    MARINA LUMINIŢA SÂRBOVAN

    2013-07-01

    Full Text Available In United Europe, the economic policy proves common goals of prosperity and development, still each country is administrating its own policy mix in order to reshape the fiscal pressure and to safeguard the economic body of the society. The fiscal dumping is a feature of the market competition concerning the non-cooperating actions taken among the economic agents targeted to increase the fiscal appealing of their (home-land territory by instrument of apparently favoring fiscal policies. In Romania this disguised tool of the policy promotion is mixed with an explicit expectation of rural and agriculture subvention, abundant in SMEs and rural fields, in line with the local needs of increasing the foreign investments and consolidating growth.

  3. Malheur National Wildlife Refuge: Narrative Report: 1941: Fiscal Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Malheur Migratory Waterfowl Refuge outlines Refuge accomplishments from fiscal year 1941. The report begins by summarizing the water...

  4. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2004 fiscal year. The report begins with an introduction...

  5. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2007

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2007. The report begins with an introduction to...

  6. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2009

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2009. The report begins with an introduction to...

  7. Necedah National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Necedah National Wildlife Refuge outlines Refuge accomplishments during the 1997 fiscal year. The report begins with an introduction...

  8. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2008

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2008. The report begins with an introduction to...

  9. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2002. The report begins with an introduction to...

  10. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2004. The report begins with an introduction to...

  11. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 1999. The report begins with an introduction to...

  12. Monte Vista National Wildlife Refuge : Narrative Report : Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Monte Vista National Wildlife Refuge outlines Refuge accomplishments during the fiscal year 1974. The report begins by summarizing...

  13. Monte Vista National Wildlife Refuge : Narrative Report : Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Monte Vista National Wildlife Refuge outlines Refuge accomplishments during the fiscal year 1975. The report begins by summarizing...

  14. Wheeler National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Wheeler National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing the...

  15. Morris Wetland Management District: Annual narrative report: Fiscal year 2009

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2009 fiscal year. The report begins with an...

  16. Minnesota Valley National Wildlife Refuge annual narrative: Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Minnesota Valley National Wildlife Refuge outlines Refuge accomplishments during the 2001 fiscal year. The report begins with an...

  17. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2005 fiscal year. The report begins with an introduction to...

  18. Minnesota Valley National Wildlife Refuge annual narrative: Fiscal year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Minnesota Valley National Wildlife Refuge outlines Refuge accomplishments during the 2004 fiscal year. The report begins with an...

  19. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2002 fiscal year. The report begins with an introduction to...

  20. Morris Wetland Management District: Annual narrative report: Fiscal year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2005 fiscal year. The report begins with an...

  1. Annual Narrative Blackwater National Wildlife Refuge Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Blackwater National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing...

  2. Morris Wetland Management District: Annual narrative report: Fiscal year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 1999 fiscal year. The report begins with an...

  3. Seney National Wildlife Refuge Annual narrative report: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Seney National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  4. Seney National Wildlife Refuge Annual narrative report: Fiscal year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Seney National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal and calendar year. The report begins by...

  5. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2001 fiscal year. The report begins with an introduction...

  6. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2005 fiscal year. The report begins with an...

  7. Rydell National Wildlife Refuge : Annual Narrative Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2003 fiscal year. The report begins with an introduction to...

  8. Big Muddy National Fish and Wildlife Refuge: Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Big Muddy National Fish and Wildlife Refuge outlines activities and accomplishments during the 2001 fiscal year. The report begins...

  9. Union Slough National Wildlife Refuge : Fiscal Year 1998 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 1998 fiscal year....

  10. Windom Wetland Management District : Annual Narrative Report : Fiscal Year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 1997 fiscal year. The report begins with an introduction to the...

  11. Rydell National Wildlife Refuge 2001 : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2001 fiscal year. The report begins with an introduction to...

  12. Rydell National Wildlife Refuge : Annual Narrative Fiscal Year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2006 fiscal year. The report begins with an introduction to...

  13. Glacial Ridge National Wildlife Refuge : Annual Narrative Fiscal Year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Glacial Ridge National Wildlife Refuge summarizes Refuge activities during the 2006 fiscal year. The report begins with an...

  14. Rydell National Wildlife Refuge : Annual Narrative Fiscal Year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2005 fiscal year. The report begins with an introduction to...

  15. Rydell National Wildlife Refuge 2002 : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2002 fiscal year. The report begins with an introduction to...

  16. Rydell National Wildlife Refuge : Annual Narrative Fiscal Year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rydell National Wildlife Refuge summarizes Refuge activities during the 2004 fiscal year. The report begins with an introduction to...

  17. Morris Wetland Management District: Annual narrative report: Fiscal year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2004 fiscal year. The report begins with an...

  18. Narrative report Mark Twain National Wildlife Refuge: Fiscal year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Mark Twain National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing...

  19. Litchfield Wetland Management District: Annual Narrative Report: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Litchfield Wetland Management District summarizes refuge activities during fiscal year 2000. The report begins with an introduction...

  20. Rice Lake National Wildlife Refuge : Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Rice Lake and Mille Lacs National Wildlife Refuges outlines Refuge accomplishments during the 2001 fiscal year. The report begins...

  1. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 1997 fiscal year. The report begins with an introduction...

  2. Union Slough National Wildlife Refuge : Fiscal Year 1997 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 1997 fiscal...

  3. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2006 fiscal year. The report begins with an introduction...

  4. Union Slough National Wildlife Refuge : Fiscal Year 1996 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 1996 fiscal...

  5. Trempealeau National Wildlife Refuge : Annual Narrative : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Trempealeau National Wildlife Refuge summarizes Refuge activities during the 2002 fiscal year. The report begins with an...

  6. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2003 fiscal year. The report begins with an introduction...

  7. Union Slough National Wildlife Refuge : Fiscal Year 1995 Annual Narrative

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Union Slough National Wildlife Refuge and Iowa Wetland Management District summarizes Refuge activities during the 1995 fiscal...

  8. Litchfield Wetland Management District: Annual Narrative Report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Litchfield Wetland Management District summarizes refuge activities during fiscal year 2002. The report begins with an introduction...

  9. Pea Island National Wildlife Refuge : Narrative Report : Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Pea Island National Wildlife Refuge summarizes Refuge activities during the 1974 fiscal year. The report begins with a summary of...

  10. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2000 fiscal year. The report begins with an introduction...

  11. Litchfield Wetland Management District: Annual Narrative Report: Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Litchfield Wetland Management District summarizes refuge activities during fiscal year 2001. The report begins with an introduction...

  12. Morris Wetland Management District: Annual narrative report: Fiscal year 2007

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2007 fiscal year. The report begins with an...

  13. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2007

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2007 fiscal year. The report begins with an...

  14. Ouray National Wildlife Refuge : Narrative Report : Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Ouray National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing the...

  15. Ouray National Wildlife Refuge : Narrative Report : Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Ouray National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  16. Wheeler National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Wheeler National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  17. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 1999 fiscal year. The report begins with an introduction...

  18. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2004 fiscal year. The report begins with an introduction to...

  19. Sherburne National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 1998 fiscal year. The report begins with an introduction...

  20. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 2001 fiscal year. The report begins with an introduction to...

  1. Mark Twain National Wildlife Refuge : Brussels District : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for the Brussels District of Mark Twain National Wildlife Refuge summarizes Refuge activities during the 2000 fiscal year. Apple Creek...

  2. Morris Wetland Management District: Annual narrative report: Fiscal year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 1997 fiscal year. The report begins with an...

  3. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2002 fiscal year. The report begins with an introduction...

  4. Missisquoi National Wildlife Refuge Annual Narrative Report: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Missisquoi National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing...

  5. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2008

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2008 fiscal year. The report begins with an introduction...

  6. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2006 fiscal year. The report begins with an introduction...

  7. Environmental Molecular Sciences Laboratory Annual Report: Fiscal Year 2006

    Energy Technology Data Exchange (ETDEWEB)

    Foster, Nancy S.; Showalter, Mary Ann

    2007-03-23

    This report describes the activities and research performed at the Environmental Molecular Sciences Laboratory, a Department of Energy national scientific user facility at Pacific Northwest National Laboratory, during Fiscal Year 2006.

  8. Windom Wetland Management District : Annual Narrative Report : Fiscal Year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 1998 fiscal year. The report begins with an introduction to the...

  9. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 1998 fiscal year. The report begins with an...

  10. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2007

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2007 fiscal year. The report begins with an...

  11. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 1997 fiscal year. The report begins with an...

  12. Agassiz National Wildlife Refuge: Annual Narrative Report: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Agassiz National Wildlife Refuge summarizes refuge activities during the fiscal year 2000. The report begins with an introduction to...

  13. Agassiz National Wildlife Refuge: Annual Narrative Report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Agassiz National Wildlife Refuge summarizes refuge activities during the fiscal year 2002. The report begins with an introduction to...

  14. Narrative Report : Fiscal Year 1975 : Great Meadows National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Great Meadows NWR and satellite refuges outlines refuge accomplishments during the 1975 fiscal year. The report begins by...

  15. Okefenokee National Wildlife Refuge : Narrative Report : Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Okefenokee National Wildlife Refuge summarizes refuge activities during the 1975 fiscal year. The report begins with a summary of the...

  16. Fiscal Policy and Welfare under Different Exchange Rate Regimes

    DEFF Research Database (Denmark)

    Østrup, Finn

    regime in whichthe monetary authority optimises preferences which include an employment targetand an inflation target. As government spending affects the representativeindividual's utility, the choice of exchange rate regime has an impact on welfare.Keywords: exchange rate regimes; fiscal policy...

  17. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2000 fiscal year. The report begins with an introduction...

  18. Prime Hook National Wildlife Refuge Annual Narrative Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Prime Hook National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing...

  19. Big Muddy National Fish and Wildlife Refuge: Fiscal Year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Big Muddy National Fish and Wildlife Refuge summarizes refuge activities during the fiscal year 2002. The report begins with an...

  20. Annual report : Okefenokee Wildlife Refuge : Fiscal year 1940

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Okefenokee NWR summarizes activities during the 1940 fiscal year. Wildlife, uses of the Refuge, plantings, predator control, Refuge...

  1. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2001. The report begins with an introduction to...

  2. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2006. The report begins with an introduction to...

  3. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 1998. The report begins with an introduction to...

  4. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2000. The report begins with an introduction to...

  5. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2003. The report begins with an introduction to...

  6. Cypress Creek National Wildlife Refuge: Annual Narrative: Fiscal year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Cypress Creek National Wildlife Refuge summarizes refuge activities during fiscal year 1997. The report begins with an introduction...

  7. Neal Smith National Wildlife Refuge : Fiscal Year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Neal Smith NWR outlines activities and accomplishments during the 2003 fiscal year. The report begins with an introduction to the...

  8. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 1997 fiscal year. The report begins with an...

  9. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2008

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2008 fiscal year. The report begins with an introduction...

  10. Morris Wetland Management District: Annual narrative report: Fiscal year 2001

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2001 fiscal year. The report begins with an...

  11. Morris Wetland Management District: Annual narrative report: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 1998 fiscal year. The report begins with an...

  12. Morris Wetland Management District: Annual narrative report: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2000 fiscal year. The report begins with an...

  13. Morris Wetland Management District: Annual narrative report: Fiscal year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2006 fiscal year. The report begins with an...

  14. Morris Wetland Management District: Annual narrative report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2002 fiscal year. The report begins with an...

  15. Okefenokee National Wildlife Refuge : Narrative Report : Fiscal Year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Okefenokee National Wildlife Refuge summarizes refuge activities during the 1974 fiscal year. The report begins with a summary of the...

  16. Erie National Wildlife Refuge Annual narrative report: Fiscal year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Erie National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing the...

  17. Missisquoi National Wildlife Refuge Annual Narrative Report: Fiscal year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Missisquoi National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing...

  18. Erie National Wildlife Refuge Annual narrative report: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Erie National Wildlife Refuge outlines Refuge accomplishments during the 1974 fiscal year. The report begins by summarizing the...

  19. The Effectiveness of Monetary and Fiscal Policy in Serbia

    Directory of Open Access Journals (Sweden)

    Biljana Rakić

    2013-07-01

    Full Text Available The effectiveness of fiscal and monetary policy has been the center of debate between Keynesians and the monetarists for a long time. However, the results from numerous empirical studies are inconclusive, suggesting that none of the policies can be thought of as superior to the other and their relative effectiveness in any economy depends on the prevailing economic and political conditions at any point in time. In order to determine the influence of fiscal and monetary policy on the economic activity in Serbia, we employed unit root and cointegration tests, as well as the regression analysis on the series of quarterly data for the period 2003-2012. The obtained results show that monetary policy is more effective in stimulating economic growth comparing to fiscal policy. Hence, the overall conclusion is that government should pay more attention to the fiscal policy to improve its efficiency in the future.

  20. Sherburne National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Sherburne National Wildlife Refuge summarizes Refuge activities during the 1999 fiscal year. The report begins with an introduction...

  1. Litchfield Wetland Management District: Annual Narrative Report: Fiscal year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Litchfield Wetland Management District summarizes refuge activities during fiscal year 1999. The report begins with an introduction...

  2. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2006 fiscal year. The report begins with an...

  3. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2003 fiscal year. The report begins with an...

  4. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2002 fiscal year. The report begins with an...

  5. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2004 fiscal year. The report begins with an...

  6. Muscatatuck National Wildlife Refuge: Annual narrative report: Fiscal year 2008

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Muscatatuck National Wildlife Refuge outlines Refuge accomplishments during the 2008 fiscal year. The report begins with an...

  7. Walnut Creek National Wildlife Refuge : Fiscal Year 1996/1997

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This is the 1996-1997 fiscal year annual narrative report for Neal Smith National Wildlife Refuge (formerly Walnut Creek National Wildlife Refuge). The report...

  8. Minnesota Valley National Wildlife Refuge annual narrative: Fiscal year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Minnesota Valley National Wildlife Refuge outlines Refuge accomplishments during the 2003 fiscal year. The report begins with an...

  9. Morris Wetland Management District: Annual narrative report: Fiscal year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Morris Wetland Management District outlines Refuge accomplishments during the 2003 fiscal year. The report begins with an...

  10. Leopold Wetland Management District: Annual Narrative Report: Fiscal year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Leopold Wetland Management District summarizes refuge activities during fiscal year 2005. The report begins with an introduction to...

  11. Fiscal Management in the Academic Library: Challenge and Opportunity.

    Science.gov (United States)

    Simmons, Beatrice

    1979-01-01

    Suggests that academic library management, working cooperatively with operational staff, re-think service pedagogies and staffing configurations, involve librarians in the instructional process, develop relationships with faculty and students, and improve collection development in periods of fiscal retrenchment. (FM)

  12. EMSL Quarterly Highlights Report: 1st Quarter, Fiscal Year 2009

    Energy Technology Data Exchange (ETDEWEB)

    Showalter, Mary Ann; Kathmann, Loel E.; Manke, Kristin L.

    2009-02-02

    The EMSL Quarterly Highlights Report covers the science, staff and user recognition, and publication activities that occurred during the 1st quarter (October 2008 - December 2008) of Fiscal Year 2009.

  13. Hanford Site Groundwater Monitoring for Fiscal Year 2004

    Energy Technology Data Exchange (ETDEWEB)

    Hartman, Mary J.; Morasch, Launa F.; Webber, William D.

    2005-03-01

    This document presents the results of groundwater and vadose zone monitoring for fiscal year 2004 (October 2003 through September 2004)on the U.S. Department of Energy's Hanford Site in southeast Washington State.

  14. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2003

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2003 fiscal year. The report begins with an introduction...

  15. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 1998

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge Complex outlines Refuge accomplishments during the 1998 fiscal year. The report begins with an...

  16. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2009

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2009 fiscal year. The report begins with an introduction...

  17. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2007

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2007 fiscal year. The report begins with an introduction...

  18. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2006

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2006 fiscal year. The report begins with an introduction...

  19. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2004

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2004 fiscal year. The report begins with an introduction...

  20. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 1999 fiscal year. The report begins with an introduction...

  1. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2000

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2000 fiscal year. The report begins with an introduction...

  2. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2002

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2002 fiscal year. The report begins with an introduction...

  3. Horicon National Wildlife Refuge: Annual narrative report: Fiscal year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Horicon National Wildlife Refuge outlines Refuge accomplishments during the 2005 fiscal year. The report begins with an introduction...

  4. Okefenokee National Wildlife Refuge : Narrative Report : Fiscal Year 1973

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Okefenokee National Wildlife Refuge summarizes refuge highlights and accomplishments for the 1973 fiscal year. Weather, personnel,...

  5. Hawaiian Islands National Wildlife Refuge: Narrative Report: 1973: Fiscal Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Hawaiian Islands NWR outlines Refuge accomplishments during the 1973 fiscal year. Highlights and accomplishments are summarized.

  6. Windom Wetland Management District : Annual Narrative Report : Fiscal Year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Windom Wetland Management District summarizes activities during the 1999 fiscal year. The report begins with an introduction to the...

  7. Narrative Report Mackay Island National Wildlife Refuge: Fiscal year 1974

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Mackay Island National Wildlife Refuge summarizes refuge activities for fiscal year 1974. The report begins with a summary of weather and...

  8. Narrative Report Mackay Island National Wildlife Refuge: Fiscal year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This narrative report for Mackay Island National Wildlife Refuge summarizes refuge activities for fiscal year 1975. The report begins with a summary of weather and...

  9. Tamarac National Wildlife Refuge : Annual Narrative Report : Fiscal Year 1999

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Tamarac National Wildlife Refuge summarizes Refuge activities during the 1999 fiscal year. The report begins with an introduction to...

  10. Shiawassee National Wildlife Refuge : Annual Narrative : Fiscal Year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Shiawassee National Wildlife Refuge summarizes Refuge activities during the 2005 fiscal year. The report begins with an introduction...

  11. Narrative Report : Arapaho National Wildlife Refuge : Fiscal Year 1975

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Arapaho National Wildlife Refuge outlines Refuge accomplishments during the 1975 fiscal year. The report begins by summarizing the...

  12. Glacial Ridge National Wildlife Refuge : Annual Narrative Fiscal Year 2005

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Glacial Ridge National Wildlife Refuge summarizes Refuge activities during the 2005 fiscal year. The report begins with an...

  13. Política fiscal, sustentabilidade da dívida pública e liquidez dos títulos: uma análise para o Brasil

    Directory of Open Access Journals (Sweden)

    Fernando Motta Correia

    2008-09-01

    Full Text Available Este artigo trata do esforço fiscal adotado desde 1999 no Brasil, e da importância de um mercado de títulos públicos de liquidez elevada para que o esforço fiscal seja aliviado. É aplicado um modelo baseado em Edwards (2003 para projetar o resultado fiscal primário, levando em consideração diferentes cenários de demanda por títulos, taxa de crescimento real do PIB, meta de inflação, remuneração dos títulos públicos e choques na taxa de câmbio. Com isso, avaliou-se o impacto de alterações na procura pelos títulos públicos sobre o esforço fiscal necessário para estabilizar a proporção dívida/PIB. Os resultados indicam que as alterações na demanda por títulos alteram a sensibilidade do esforço fiscal a alterações na taxa de crescimento do PIB e a mudanças na taxa de câmbio, enquanto as demais variáveis influenciam o esforço fiscal com sensibilidade constante.This article evaluates such a fiscal effort and in particular the role played by the liquidity of the public debt bonds market to alleviate the effort. A model based on Edwards (2003 is applied to forecast the primary fiscal surplus in alternative scenarios of demand for the public debt bonds, real GDP growth, inflation target, real interest rate and changes in exchange rate. We focus on the impact of the changes in demand for the public debt bonds on the fiscal effort necessary to stabilize the debt-GDP ratio. Results show that such changes alter the response of the fiscal effort to GDP growth and changes in exchange rate. Although the other variables considered can affect the fiscal effort their response to GDP growth is constant.

  14. Looking for an Alternative.

    Science.gov (United States)

    Kennedy, Jack

    1999-01-01

    Argues that high school newspapers might do well to create stronger ties with alternative weeklies. Discusses issues of niche marketing, alternative content, and alternative presentation. Notes that high school papers could learn a lot from alternative newspapers. (SR)

  15. APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS

    OpenAIRE

    2015-01-01

    The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency. A clear policy to gradually reduce these deficits is necessary, since the budget deficit and quasi-fiscal deficits are rapidly increasing. This will help stabilizing public debt dynamics, and facilitating resolving the shortterm financial difficulties. The situation in Ukraine i...

  16. How Does the U.S. Government Finance Fiscal Shocks?

    OpenAIRE

    Antje Berndt; Hanno Lustig; Sevin Yeltekin

    2010-01-01

    We develop a method for identifying and quantifying the fiscal channels that help finance government spending shocks. We define fiscal shocks as surprises in defense spending and show that they are more precisely identified when defense stock data are used in addition to aggregate macroeconomic data. Our results show that in the postwar period, over 9% of the U.S. government's unanticipated spending needs were financed by a reduction in the market value of debt and more than 73% by an increas...

  17. Impact of Fiscal Variables on Economic Development of Pakistan

    Directory of Open Access Journals (Sweden)

    Zaheer Khan KAKAR

    2011-12-01

    Full Text Available The objective of this paper is to determine the impact of the fiscal variables on economic growth in Pakistan using time series data for the period 1980-2009. Cointegration and error correction techniques are used for this analysis and Granger causality test is used to determine the direction of causality. This study will provide help in determining the importance of fiscal policy for the development of Pakistan.

  18. Index of Reports and Testimony: Fiscal Year 1991.

    Science.gov (United States)

    1991-12-01

    Testimony: Fiscal Year 1991 Environmental EPA Lacks Assurance That Disinfectants Kill Germs, by Richard L. Hembra , Resources, Community, and Economic...91-1, Oct. 2. EPA’S Contract Management: Audit Backlogs and Audit Follow-up Problems Undermine EPA’S Contract Management, by Richard L. Hembra ...GAO/T-RCED-91-5, Dec. 11. Observations on the Environmental Protection Agency’s Budget Request for Fiscal Year 1992, by Richard L. Hembra , Resources

  19. COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

    OpenAIRE

    2016-01-01

    The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and o...

  20. Groundwater Annual Status Report for Fiscal Year 1999

    Energy Technology Data Exchange (ETDEWEB)

    C. L. Nylander; K. A. Bitner; K. Henning; A. S. Johnson; E. H. Keating; P. Longmire; B. D. Newman; B. Robinson; D. B. Rogers; W. J. Stone; D. Vaniman

    2000-03-01

    Groundwater protection activities and hydrogeologic characterization studies are conducted at Los Alamos National Laboratory annually. A summary of fiscal year 1999 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL. Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 2000.

  1. Fiscal Competition and the Pattern of Public Spending

    OpenAIRE

    1996-01-01

    Much attention has been given to the impact of fiscal competition on the level of public expenditure, but relatively little to the impact on its composition. Using a broadly familiar and reasonably rich model of fiscal competition in the presence of mobile capital, this paper establishes a systematic bias in public spending patterns: starting from the non-cooperative equilibrium, and holding tax rates constant, welfare would be improved by a coordinated reduction in the provision of local pub...

  2. Considerations on the Fiscal Consequences of Accounting Result

    Directory of Open Access Journals (Sweden)

    Petec ( Călinescu Daniela

    2016-01-01

    In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

  3. EMU – Fiscal Challenges: Conclusions For the New EU Members.

    OpenAIRE

    2005-01-01

    The aim of the paper is to evaluate fiscal challenges which are facing the Economic and Monetary Union countries after four years of monetary union functioning. Then, the author formulates conclusions for accession countries which are planning to become members of the Economic and Monetary Unions in the near future. The first part of the paper deals with the criteria of fiscal stabilization within EMU, their significance and links to economic growth. On the one hand, these criteria limit poss...

  4. The specificity of functions and principles of fiscal management

    OpenAIRE

    Comaniciu, Carmen

    2007-01-01

    The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions...

  5. The Effect of Tax Rates on Fiscal Evasion and Avoidance

    OpenAIRE

    Mentor Gashi; Halil Kukaj

    2016-01-01

    Abstract:In order to findelements that destimulate fiscal evasion or avoidance, we have submitted six elements, through the questionnaire, to determine which elements are that destimulate the fiscal evasion and avoidance, and evaluate their impact.This paper is focused in customs duty avoidance.The elements that we have submitted to evaluate their power, are: Powerful control during customs clearance, more efficient post clearance control, probability of subject investigation, higher fines, l...

  6. Fiscal Policy Implementation in Sub-Saharan Africa

    OpenAIRE

    Victor Duarte Lledo; Marcos Poplawski-Ribeiro

    2011-01-01

    This paper investigates economic, political, and institutional constraints to fiscal policy implementation in sub-saharan Africa. We find that planned fiscal adjustments or expansions are less likely to be implemented the larger they are, the more inaccurate the growth forecasts they are based on, the more fragile the regulatory system in the country, and the weaker the institutions framing the design, approval, and execution of the budget. The findings support ongoing efforts in the region t...

  7. Creating Sustainable Fiscal Space for Infrastructure; The Case of Tanzania

    OpenAIRE

    Teresa Ter-Minassian; Richard Hughes; Alejandro Hajdenberg

    2008-01-01

    A common dilemma facing governments around the world is how to meet the sizeable fiscal costs of providing and maintaining infrastructure networks. Over the past decade, developed and developing countries have looked to fiscal rules, budgetary reforms, tax policy and administration measures, public-private partnerships and other innovative financial instruments to raise additional finance for infrastructure investment. This paper looks at the range of options for raising the financing to meet...

  8. Threshold effect of fiscal policy on private consumption :

    Directory of Open Access Journals (Sweden)

    Wissem Khanfir

    2016-03-01

    Full Text Available Using a threshold regression model, we analyse the impact of fiscal policy on private consumption in Tunisia, over the 1975-2010 period. Our empirical results revealed that public expenditure and tax revenues have Keynesian effects on consumption, when private debt/GDP ratio is below 48 %. This effect becomes non-Keynesian once this threshold is exceeded. We provide empirical evidence that private consumption reacts in non-linear fashion to changes in fiscal policy.

  9. Groundwater Annual Status Report for Fiscal Year 1998

    Energy Technology Data Exchange (ETDEWEB)

    A. K. Stoker; A. S. Johnson; B. D. Newman; B. M. Gallaher; C. L. Nylander; D. B. Rogers; D. E. Broxton; D. Katzman; E. H. Keating; G. L. Cole; K. A. Bitner; K. I. Mullen; P. Longmire; S. G. McLin; W. J. Stone

    1999-04-01

    Groundwater protection activities and hydrogeologic characterization studies are conducted at LANL annually. A summary of fiscal year 1998 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 1999.

  10. Fiscal Year 2015 Site Sustainability Plan

    Energy Technology Data Exchange (ETDEWEB)

    Witt, Monica Rene [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-03-16

    Los Alamos National Laboratory is taking action to operate as a living laboratory for sustainable solutions in buildings, climate, energy, purchasing, transportation, waste, and water. LANL prepared the fiscal year (FY) 2015 Site Sustainability Plan (SSP) to describe progress towards the goals established in the SSPP. In addition, per the requirements of DOE Order 436.1, Departmental Sustainability, Los Alamos National Laboratory (LANL) uses its International Organization for Standardization (ISO) 14001:2004 certified Environmental Management System (EMS) to establish objectives to improve compliance, reduce environmental impacts, increase operational capacity, and meet long-term sustainability goals. The goals of the 2015 SSP are fully integrated into LANL’s institutional environmental objectives under the EMS and its Long-Term Strategy for Environmental Stewardship & Sustainability (LTSESS).

  11. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  12. DECENTRALIZATION, FISCAL CAPABILITY AND PUBLIC SPENDING EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Abdul Hakim

    2012-01-01

    Full Text Available Assigning autonomy to regency governments in Indonesia has failed to increase regency’s economies.While it increases regency government role in planning and initiating policies, its impact oneconomic development has been insignificant. This stems from the lack of institution’s capacity inorganizing the bulk funds transfer from the central government which leads to inefficiency in resourceallocation. This paper maps these regencies based on their fiscal dependency. This paperalso applies Data Envelopment Analysis to identify the efficient and non efficient regencies in sucha way that the non efficient regencies might use the efficient ones as the benchmark to increase theirefficiency.Keywords: Autonomy, regency government, efficiencyJEL classification numbers: H21, H53, H71, H72

  13. LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2016-12-01

    Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

  14. Fiscal Reaction Function: Evidences from CESEE countries

    Directory of Open Access Journals (Sweden)

    Aleksandar Zdravković

    2013-12-01

    Full Text Available The aim of this paper is to improve on the methodology set in previous attempts to estimate the impact of gross government debt to primary balances in a wide set of 21 CESEE countries. Since the result of the long-lasting crisis in those countries is rising imbalance of public finances it is necessary to analyze what factors are causing such effects. Running the fixed effect, pooled and GMM regression it was found that both lagged government debt and output gap are positively related to primary balance. Moreover there was found evidence of non-linear relationship between primary balance and lagged debt, with fiscal fatigue occurrence at 70% threshold. Estimation of the augmented model shows that countercyclical response of primary balance is more pronounced in economic downturn relative to boom in cycle.

  15. Accounting and Fiscality in the Ottoman Empire

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2013-03-01

    Full Text Available he Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 millions km2. The tax system applied during 600 years, but also the accounting methods used, prove a remarkable administrative and fiscal organization in the Empire. There were taxes based on the Islamic law, but also taxes established by the sultan concerning the salaries of employees and the military campaigns. The necessity of a correct evidence of tax collecting and distribution required keeping registers “in stairs”, according to an accounting method overtook from the Arabs, named the “Merdiban Method”. The method was based on principles available until nowadays. It was applied until the end of XIXth century, when it was replaced with the method based on double-entry recording, overtook from the west.

  16. The effects of fiscal decentralization in Albania

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Blerta Dragusha

    2012-06-01

    Full Text Available “Basically decentralization is a democratic reform which seeks to transfer the political, administrative, financial and planning authority from central to local government. It seeks to develop civic participation, empowerment of local people in decision making process and to promote accountability and reliability: To achieve efficiency and effectiveness in the collection and management of resources and service delivery”1 The interest and curiosity of knowing how our country is doing in this process, still unfinished, served as a motivation forme to treat this topic: fiscal decentralization as a process of giving 'power' to local governments, not only in terms of rights deriving from this process but also on the responsibilities that come with it. Which are the stages before and after decentralization, and how has it affected the process in several key indicators? Is decentralization a good process only, or can any of its effects be seen as an disadvantage?

  17. THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    Rada POSTOLACHE

    2014-05-01

    Full Text Available The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.

  18. Local fiscal distress and investment efficiency of local SOEs

    Institute of Scientific and Technical Information of China (English)

    Xinxin; Liao; Yunguo; Liu

    2014-01-01

    In this paper, we use A-share listed firms between 2002 and 2010 to investigate the relationship between local fiscal distress and the investment efficiency of local SOEs, along with the effect of corporate tax payments on this relationship. We find a positive relationship between the extent of local SOEs’ overinvestment and the fiscal distress of the corresponding local government where the enterprise and this relationship become stronger for firms that pay fewer taxes. The pattern of underinvestment among local SOEs was in contrast,and these relationships do not exist for non-SOEs or central SOEs. Moreover,we find that expanding a firm’s investment scale leads to an increase in total taxes paid, including income and turnover taxes, which further result in more local fiscal revenue. Overall, we conclude that local governments have an incentive to increase fiscal revenue when faced with fiscal distress by raising the investment scale of local SOEs and that the incentives and effects of such interventions appear to be stronger among firms that contribute less to local fiscal revenue.ó 2013 Production and hosting by Elsevier B.V. on behalf of China Journal of Accounting Research. Founded by Sun Yat-sen University and City University of Hong Kong.

  19. FISCAL - BUDGETARY POLICY IMPLICATIONS ON THE SUSTAINABLE ECONOMIC RELAUNCH

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2014-05-01

    Full Text Available This paper aims to highlight the implications of fiscal policy and budgetary measures on the Romanian economy after its inclusion on the coordinates of the market economy. Thus, we analyzed the evolution of macroeconomic indicators in conjunction with fiscal measures adopted. The research shows that the measures adopted in fiscal plan were passed on the economy, the effects of registration are often contrary to those expected. Giving a leading role financial tax system generally increased tax burden, accompanied by a low collection rate, repeated changes in tax laws and poor economic conditions concrete. In this context, the creation, allocation and optimal redistribution of budget resources are useful elements in the sustainable recovery of economic growth. I believe that fiscal policy is a permanent policy contestable numerous debates about the effectiveness of using a tax system for purposes other than financial concern namely monetary resources needed to cover expenditure for social or collective needs. Fiscal integrity in the decision process of traders produce permanent changes in their original condition, a change in behavior due to their concern objectively to find those ways of organizing and selling activities to generate the lowest tax burden. I appreciate that fiscal policy remains a tool of macroeconomic adjustment to national authorities. This means that the responsibility of maintaining budgetary balance and the responsibility of maintaining balance in the real economy will always return to the National Government.

  20. The restructuring of the fiscal equalization system in Croatia

    Directory of Open Access Journals (Sweden)

    Marko Primorac

    2014-12-01

    Full Text Available The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference in the potential to collect revenue from the personal income tax and surtax. Fiscal inequalities of local government units are determined first under the current equalization system by calculating the Gini coefficients and graphically presented with Lorenz curves. Thereafter, a distribution of equalization grants is simulated based on the new (proposed model. The effectiveness of the proposed model in alleviating the fiscal inequalities is determined in relation to the effectiveness of the current equalization system. It was found that the model based on equalizing the difference in the capacity to collect revenue from the personal income tax and surtax alleviates inequalities in fiscal capacities of local government units much better than the existing system at the same cost. The main conclusion is that the fiscal equalization in Croatia should urgently be redesigned in order to improve efficiency and fairness, but also the transparency and credibility of the equalization system.

  1. Fiscal policy within a common currency area – growth implications in the light of neoclassical theory

    Directory of Open Access Journals (Sweden)

    Michał Konopczyński

    2013-10-01

    Full Text Available We examine the long-run impact of fiscal policy on economic growth under the conditions of an economic and monetary union (EMU. The analysis is based on the neoclassical growth model of a small (in economic terms open economy in an EMU. The core assumptions are perfect capital mobility, which results in identical interest rates across the EMU, and perfect mobility of goods, which leads to the convergence of price levels. The model is based on standard neoclassical assumptions, i.e., the output is determined by the Cobb-Douglas production function with a Harrod-neutral technical progress and constant returns to scale, capital and labor receive their marginal products, etc. We show that a unique long-run equilibrium exists and is characterized by the so-called natural rate of growth. The necessary and sufficient conditions of global asymptotic stability form a system of three non-trivial inequalities. We argue that in modern economies, these conditions are satisfied, except perhaps for very short periods of time. Furthermore, we show that the golden rules of fiscal policy have the form of an alternative optimal policy that crucially depends on the relation between the real interest rate and the natural rate of growth and on the relations between five other autonomous parameters.

  2. Hanford Tanks Initiative fiscal year 1997 retrieval technology demonstrations

    Energy Technology Data Exchange (ETDEWEB)

    Berglin, E.J.

    1998-02-05

    The Hanford Tanks Initiative was established in 1996 to address a range of retrieval and closure issues associated with radioactive and hazardous waste stored in Hanford`s single shell tanks (SSTs). One of HTI`s retrieval goals is to ``Successfully demonstrate technology(s) that provide expanded capabilities beyond past practice sluicing and are extensible to retrieve waste from other SSTS.`` Specifically, HTI is to address ``Alternative technologies to past practice sluicing`` ... that can ... ``successfully remove the hard heel from a sluiced tank or to remove waste from a leaking SST`` (HTI Mission Analysis). During fiscal year 1997, the project contracted with seven commercial vendor teams to demonstrate retrieval technologies using waste simulants. These tests were conducted in two series: three integrated tests (IT) were completed in January 1997, and four more comprehensive Alternative Technology Retrieval Demonstrations (ARTD) were completed in July 1997. The goal of this testing was to address issues to minimize the risk, uncertainties, and ultimately the overall cost of removing waste from the SSTS. Retrieval technologies can be separated into three tracks based on how the tools would be deployed in the tank: globally (e.g., sluicing) or using vehicles or robotic manipulators. Accordingly, the HTI tests included an advanced sluicer (Track 1: global systems), two different vehicles (Track 2: vehicle based systems), and three unique manipulators (Track 3: arm-based systems), each deploying a wide range of dislodging tools and conveyance systems. Each industry team produced a system description as envisioned for actual retrieval and a list of issues that could prevent using the described system; defined the tests to resolve the issues; performed the test; and reported the results, lessons learned, and state of issue resolution. These test reports are cited in this document, listed in the reference section, and summarized in the appendices. This report

  3. Telephone Interpreter Services (TIS)-Asian and Pacific Islander (API) Language Fiscal Year Quarterly Dataset

    Data.gov (United States)

    Social Security Administration — This dataset displays our quarterly national TIS call volume for over 45 API languages for the current fiscal year. A fiscal year runs from October through September...

  4. 76 FR 8811 - FTA Fiscal Year 2011 Apportionments, Allocations and Program Information: Corrections

    Science.gov (United States)

    2011-02-15

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Transit Administration FTA Fiscal Year 2011 Apportionments, Allocations and Program Information..., 2011, (76 FR 6958) Federal Transit Administration (FTA) notice titled ``FTA Fiscal Year...

  5. Does Fiscal Austerity Affect Political Decision-Makers’ Use and Perception of Performance Information?

    DEFF Research Database (Denmark)

    Bjørnholt, Bente; Bækgaard, Martin; Houlberg, Kurt

    2016-01-01

    This article investigates whether the fiscal environment that politicians face influences their use of performance information. It poses two competing hypotheses, suggesting that fiscal austerity either increases politicians’ use of performance information, because they are more concerned about k...

  6. Managing austerity: rhetorical and real responses to fiscal stress in local government

    NARCIS (Netherlands)

    Overmans, Tom; Noordegraaf, Mirko

    2014-01-01

    Coping with fiscal stress is a major challenge. Four responses can be identified for managing austerity: decline, cutbacks, retrenchment, and downsizing. Responses are primarily fiscally oriented, or organizational; they focus predominantly on stability, or change. Explorative research indicates the

  7. 75 FR 70013 - Medicare Program; Inpatient Rehabilitation Facility Prospective Payment System for Federal Fiscal...

    Science.gov (United States)

    2010-11-16

    ... HUMAN SERVICES Centers for Medicare & Medicaid Services RIN 0938-AP89 Medicare Program; Inpatient Rehabilitation Facility Prospective Payment System for Federal Fiscal Year 2011; Correction AGENCY: Centers for..., ``Inpatient Rehabilitation Facility Prospective Payment System for Federal Fiscal Year 2011.''...

  8. Mongolia; Report on the Observance of Standards and Codes-Fiscal Transparency

    OpenAIRE

    International Monetary Fund

    2001-01-01

    This report provides an assessment of fiscal transparency practices in Mongolia against the requirements of the IMF Code of Good Practices on Fiscal Transparency. This paper analyzes the government's participation in the financial and nonfinancial sectors of the economy. Executive Directors appreciated the achievements, and stressed the need for improvements in the areas of fiscal transparency. They emphasized the need for addressing weaknesses of fiscal data, maintaining a legal framework fo...

  9. FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

    Directory of Open Access Journals (Sweden)

    Lazar Paula

    2012-12-01

    Full Text Available The European Economic Community treaty defines indirect taxation common rules taking into consideration their impact upon free merchandise’s circulation and upon international commercial exchanges. Once the Roma treaty has been signed (1957 the established scope was creating a common market. But, how is it possible to create a common market without any monetary and fiscal instruments? Thus, these instruments have had to be created in order to achieve such an objective. If from the monetary point of view introducing euro as a common currency was a big step ahead, from the fiscal point of view things haven’t evolved in such an easy manner. Fiscal objectives are achieved only if the national market is running normally and correctly. Indirect taxation is harmonized base upon article 113 from the European Union Treaty, while regarding direct taxation legal recommendations and regulations approval we can’t talk about harmonization but about fiscal competition. We are stating this because there are 27 states in the European Union and each one is sustaining its own direct taxation system. Furthermore, the taxation system (fiscal system is influencing member states economical performances through economies, investments and human capital formation by affecting the revenue’s distribution, research and development expenses level and type and by fiscal competition – an effect more and more profound. In this context we aim at analyzing the way fiscal competition had had a positive impact upon attracting foreign direct investments in Romania and Poland. We also aim at underlining positive and negative points for fiscal competition taking into consideration that not only a decrease in micro or macro-economic fiscal burden will have a positive impact upon investments in-flows and there are other factors to be taken into consideration, like: infrastructure, labor expenses

  10. APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS

    Directory of Open Access Journals (Sweden)

    N. Drozd

    2015-03-01

    Full Text Available The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency. A clear policy to gradually reduce these deficits is necessary, since the budget deficit and quasi-fiscal deficits are rapidly increasing. This will help stabilizing public debt dynamics, and facilitating resolving the shortterm financial difficulties. The situation in Ukraine is complicated by the very low possibility to eliminate external shocks, since foreign exchange reserves and financial reserves are at their minimum, and continuing to show a downward trend. In addition, Ukraine’s economy is experiencing a phase of economic recession. Although the causes of these adverse events are complex and represent a number of external and internal factors, a path to immediate macroeconomic stabilization in Ukraine is possible. Reducing these macroeconomic imbalances should be the main task for the government in the near future, because otherwise there is no real opportunity to achieve sustainable economic growth. Further structural fiscal reforms in public spending are mandatory to maintain macroeconomic stability and economic development in the medium term. Fiscal consolidation will reduce external imbalances, help restoring fiscal space lost due to the crisis, and reduce the financial needs of the state budget and premium for sovereign risk. There are good reasons to conduct fiscal consolidation measures largely by public spending because their level relative to GDP is very high. Furthermore, it is the running costs should be subject to consolidation as capital expenditures have been already reduced to historically low levels. It is proven that there are very limited opportunities for consolidation on the basis of public revenues, because the concentration of GDP in the budget is already high and it would be difficult to raise

  11. Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

    Directory of Open Access Journals (Sweden)

    Larisa Preda

    2007-05-01

    Full Text Available This paper presents a study about fiscal policy applied in economic development. Correlations between macroeconomics and fiscal indicators signify the first steep in our analysis. Next step is a new model proposal for the fiscal and budgetary choices. This model is applied on the date of the Romanian case.

  12. Cuestiones sobre principio de legalidad, ley penal en blanco y presunciones en el delito fiscal

    OpenAIRE

    Iglesias Sevillano, Héctor

    2016-01-01

    El presente trabajo examina el juego del principio de legalidad penal en el delito fiscal. Partiendo de la concepción del delito fiscal como delito de infracción de deber, estudiaré cómo repercuten las presunciones del derecho fiscal en el tipo del ar

  13. Tthe Impact of Declining Resources on the Fiscal Operations of a Two-Year Technical College

    Science.gov (United States)

    Kittel, Jane L.

    2014-01-01

    Wisconsin state aid funding to the Technical College Districts decreased 30% in the fiscal year 2011-2012. At Northcentral Technical College (NTC), this reduction decreased state aid revenue from $6.8 million in fiscal year 2010-2011 to $4.7 million in fiscal year 2011-2012. This quantitative study analyzed the impact of declining state resources…

  14. Fiscal Deficit Will Be Cut Down RMB19.8 Billion This Year

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

      When delivering the government work report on March5, Premier Wen Jiabao said,"China will carry out the stable fiscal policy this year and cut down the fiscal deficit accordingly, plan to arrange a central fiscal deficit of RMB300 billion,which is RMB19.8 billion less than last year."……

  15. Fiscal Deficit Will Be Cut Down RMB19.8 Billion This Year

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ When delivering the government work report on March5, Premier Wen Jiabao said,"China will carry out the stable fiscal policy this year and cut down the fiscal deficit accordingly, plan to arrange a central fiscal deficit of RMB300 billion,which is RMB19.8 billion less than last year."

  16. 42 CFR 412.208 - Puerto Rico rates for Federal fiscal year 1988.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Puerto Rico rates for Federal fiscal year 1988. 412... rates for Federal fiscal year 1988. (a) General rule. CMS determines the Puerto Rico adjusted DRG... Federal fiscal year 1988 for a prospective payment hospital. These rates are determined as described...

  17. FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

    Directory of Open Access Journals (Sweden)

    Nasrudin Nasrudin

    2013-04-01

    Full Text Available AbstractThis paper investigates the effectiveness of fiscal policy in boosting agricultural sector performance and seeks the most effective policy in the presence of regional economic integration. It predicts the effectiveness of fiscal policy on the agricultural sector performance in four periods; the new order regime, the economic crisis, and pre and post China Free Trade Area (CAFTA. It also predicts the impact of fiscal policy on agricultural sector performance when CAFTA is fully implemented. It finds that fiscal policy is more effective in the optimum allocation of expenditures. It also finds that the agricultural sector can grow faster when the portion of capital expenditure increases.Keywords: Fiscal effectiveness, economic integration, agricultureJEL Classification Numbers: E62, F15, Q17AbstrakMakalah ini menyelidiki efektivitas kebijakan fiskal dalam mendorong kinerja sektor pertanian dan mencari kebijakan yang paling efektif dengan adanya integrasi ekonomi regional. Makalah ini memprediksi efektivitas kebijakan fiskal dalam meningkatkan kinerja sektor pertanian dalam empat periode; rezim orde baru, krisis ekonomi, sebelum pelaksanaan China Free Trade Area (CAFTA, dan setelah pelaksanaan CAFTA. Makalah ini juga memprediksi dampak kebijakan fiskal terhadap kinerja sektor pertanian saat CAFTA sepenuhnya dilaksanakan. Hasil analisis menemukan bahwa kebijakan fiskal lebih efektif dalam alokasi optimal dari pengeluaran. Analisis juga menemukan bahwa sektor pertanian dapat tumbuh lebih cepat ketika porsi peningkatan belanja modal meningkat.Keywords: Efektivitas fiskal, integrasi ekonomi, pertanianJEL Classification Numbers: E62, F15, Q17

  18. HACIA UN ESTATUTO FISCAL DEL AUTONOMO. REFLEXIONES DE FUTURO SOBRE EL REGIMEN FISCAL DEL AUTONOMO/TOWARDS A FISCAL STATUTE OF THE AUTONOMOUS . REFLECTIONS OF FUTURE ON THE FISCAL REGIME OF THE AUTONOMOUS

    Directory of Open Access Journals (Sweden)

    César GARCÍA NOVOA

    2008-09-01

    Full Text Available El concepto de trabajador autónomo tiene gran importancia desde la perspectiva fiscal. Es difícil admitir el concepto Estatuto Fiscal, pero sí es necesaria la reforma del régimen fiscal del autónomo. El autónomo es persona física y en el impuesto sobre la renta hay que garantizar la posibilidad de deducir todos los gastos relacionados con su actividad. Es necesario defender también la simplificación, siendo el mejor instrumento los impuestos objetivos en el Impuesto sobre la Renta y en el IVA. Debe suprimirse el llamado recurso permanente de las Cámaras de Comercio./The concept of autonomous worker is very important from the fiscal perspective. It is difficult to admit the concept Fiscal Statute. But there is necessary the reform of the tax regime of the autonomous. The autonomous one is a natural person. In the income tax it is necessary to guarantee the possibility of deducing all the expenses related to his activity. We must defend also the simplification. The best instruments are the objective taxes in the Income tax and in the VAT. There must be suppressed the so called recurso permanente of the Chambers of Commerce.

  19. Fiscal Policy for Renewable Energy Sources and Its Economic Impact

    Directory of Open Access Journals (Sweden)

    Rita Helbra Tenrini

    2014-01-01

    Full Text Available Indonesia is the largest producers of palm oil. Along with the increasing demand for renewable energy source, palm oil will turn to be a very important commodity in the future. The palm oil industry will gain more value-added if they export the commodities in processed materials rather than raw materials. On the other hands palm oil industry more likely to export raw material, because there’s no incentives for them to export processed materials. Therefore, to give an incentive to palm oil industry, the government of Indonesia should give fiscal incentives to encourage palm oil industry to produce processed materials. The purpose of this study is to identify the appropriate fiscal policy to palm oil industry and to estimate the economic impact due to the implementation of fiscal incentives policy. The methodology used in this research is analysis using Social Accounting Matrix (SAM that can give an overview the impact of policy implementation to factors of production, an institution such as government and household, and other sectors including palm oil sectors itself. The result of this study that is the proposed fiscal policy in palm oil industry was fiscal incentives in the form of VAT exemption. Economic impact analysis that came from SAM indicates that implementation of the policy has an overall positive impact to factors of production, institution and sector.

  20. Fiscal Policy and Term Structure of Interest Rate in Nigeria

    Directory of Open Access Journals (Sweden)

    Oseni O. Isiaq

    2016-10-01

    Full Text Available The study examines the effects of fiscal policy on term structure of interest rate in Nigeria between 1981 and 2014. The paper built on the fact that continuous increase in fiscal deficit in Nigeria has not translated into equal change in term structure of interest rate as proposed by the economic theory. Using secondary annual time series data which are obtained from Central Bank statistical bulletin, 2014, the paper employed appropriate econometric techniques such unit-root test, Johansen Co-integration technique, Error Correction Mechanism and Fully Modified Ordinary Least Squares. The paper shows that fiscal deficit has a positive and significant effect on term structure of interest rate in Nigeria and concludes that consumers are not forward-looking in Nigeria as proposed by Ricardian Equivalence Hypothesis theory. Consumers in Nigeria increase their consumptions has government employed expansionary fiscal policy which may reduce the savings and investment. Consequently, reduces growth. Thus, the implication is that fiscal deficit could responsible for the uncertainties and inconsistencies in the term structure of interest rates in Nigeria.