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Sample records for annual internal taxation

  1. Obtaining your annual internal taxation certificate

    CERN Multimedia

    2006-01-01

    (cf. Article R IV 2.04 of the Staff Regulations) Your annual internal taxation certificate will state the taxable amount of your CERN remuneration, payments and other financial benefits and the amount of tax levied by the Organization during the previous financial year. In France, your tax return must be accompanied by this certificate. Current Members of the Personnel (including Members of the Personnel participating in a pre-retirement programme): - You will receive an e-mail containing a link to your printable annual certificate, which will be stored together with your pay and leave statements (e-Payslips). - You can also access your annual certificate via https://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) - If you experience any technical difficulties in accessing your annual certificate (e.g. invalid AIS login or password), please contact CERN's AIS support team at ais.support@cern.ch. Former Members of the Personnel:- If you remember your AIS login and password, you can acc...

  2. Taxation in France | Memorandum concerning the annual internal taxation certificate and the declaration of income for 2012

    CERN Multimedia

    2013-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 15 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at this link. In case of difficulty in obtaining your annual certificate, send an e-mail ex...

  3. TAXATION IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2011

    CERN Multimedia

    2012-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 1st March 2012. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the following link: https://cern.ch/admin-eguide/Impots/proc_impot_attestation_interne.asp. ...

  4. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2013

    CERN Multimedia

    2014-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules).   I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are ...

  5. Taxation in France - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2015

    CERN Multimedia

    2016-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administration Processes Department, is available since 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your an...

  6. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2014

    CERN Multimedia

    HR Department

    2015-01-01

    You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, has been available since 20 February 2015. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN pers...

  7. Taxation and international oligopoly

    OpenAIRE

    Gareth Myles

    2001-01-01

    The combined use of specific and ad valorem taxation as a policy response to the welfare losses caused by international oligopoly is explored. With Nash competition between countries, taxation is inferior to quantity control. In contrast, when countries cooperate production control and taxation lead to identical outcomes. If a single country regulates the oligopoly, taxation can strictly dominate production control.

  8. INCOME TAX IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2009

    CERN Multimedia

    HR Department

    2010-01-01

    You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2009 income declaration form. For any other specific questions, they are invited to comply with the instructions attached to the form. I\t- Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the FP Department, has been available since 1st March 2010 (see Bulletin No. 10-11/2010). It is intended exclusively for the French tax authorities. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual ...

  9. Memorandum from the HR and FI Departments and the Legal Service concerning the annual certificate of internal taxation for 2006

    CERN Multimedia

    2007-01-01

    This memorandum follows on from the one published in Bulletin No. 10-11/2007 on 5 March 2007. Pursuant to the Staff Rules and Regulations in force in 2006 (Article R IV 2.04), an annual certificate of internal taxation for the 2006 financial year has been drawn up for members of the personnel. This certificate notably states the total amount of remuneration, payments and other financial benefits received by the member of the personnel concerned, as well as the amount of internal tax levied by the Organization for the same period. The annual certificate of internal taxation for 2006 is now available. If you are currently a member of the CERN personnel you will have received an e-mail containing a link to your annual certificate, which you may print, if necessary*. You can also access your annual certificate via http://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) If you are no longer a member of the CERN personnel or are unable to access your annual certificate in the manner indicate...

  10. Considerations Regarding the International Taxation

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-03-01

    Full Text Available Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

  11. Information Sharing and International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation-away from parametric tax coordination and towar

  12. International Taxation and Cross-Border Banking

    OpenAIRE

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international ban...

  13. Taxation of Annual Income as a Commitment Device

    OpenAIRE

    Gaube, Thomas

    2010-01-01

    I study a two-period model of nonlinear, information constrained income taxation. It is shown that time-consistent taxation of annual income welfare-dominates time-consistent taxation of lifetime income if preferences are such that stationary allocations are efficient. If uncertainty is taken into account and if state-contingent fiscal policy is not feasible, time-consistent taxation of annual income can also welfare-dominate taxation of lifetime income under commitment. These findings may he...

  14. International Taxation and Multinational Firm Location Decisions

    OpenAIRE

    Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; Gaëtan J.A. Nicodème

    2008-01-01

    Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to ...

  15. International taxation and cross-border banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2014-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermo

  16. International Taxation and Cross-Border Banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI.

  17. Lessons from Behavioral Responses to International Taxation

    OpenAIRE

    Hines, James R. Jr.

    1999-01-01

    This paper considers the impact of international taxation on patterns of foreign direct investment and on the extent of international tax avoidance activity. Recent evidence indicates that taxation significantly influences the location of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and R&D performance. Reactions to worldwide tax rate differences, as well as to changes in international tax rules, provide important information concerning the ...

  18. Coordination and Legitimacy in International Business Taxation.

    OpenAIRE

    Picciotto, Salomone

    2006-01-01

    This paper will outline the changing forms of cooperation between national tax authorities in the taxation of income or profits from international business, especially transnational corporations (TNCs). The case study will illustrate broader trends of transformation both of statehood and the international state system, from the classical liberal model based on interdependence and coordination of nation-states through central governments, towards a post-liberal one of decentred multi-level glo...

  19. International Taxation of Philanthropy : Removing tax obstacles for international charities

    NARCIS (Netherlands)

    Koele, I.A.

    2007-01-01

    Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic

  20. Taxation

    OpenAIRE

    Louis Kaplow

    2006-01-01

    This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation -- notably, raising revenue, redistributing income, and correcting externalities -- and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at th...

  1. ICT and international corporate taxation: tax attributes and scope of taxation

    OpenAIRE

    Schäfer, Anne; Spengel, Christoph

    2002-01-01

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

  2. International Trade Effects of Value Added Taxation

    OpenAIRE

    Paul Krugman; Martin Feldstein

    1989-01-01

    The actual value added tax systems used in many countries differ significantly from the completely general VAT that has been the focus of most economic analyses. In practice, VAT systems exempt broad classes of consumer goods and services. This has important implications for the effect of the VAT on international trade. A value added tax is sometimes advocated as a way of improving a country's international competitiveness because GATT rules permit the tax to be levied on imports and rebated ...

  3. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  4. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory co...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  5. Effective Labor Taxation and the International Location of Headquarters

    OpenAIRE

    Strecker, Nora; Egger, Peter; Radulescu, Doina

    2012-01-01

    Profit taxes are widely acknowledged to influence the location of firms' headquarters. This paper sheds light on the role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in various ways, it is much harder for firms to manipulate the firm-specific labor tax base so that they may be relatively important for firm location. We construct a unique data set of effective labor taxes in 120 countries and use data on the location of 35,206 ...

  6. Cross-border Intra-group Hybrid Finance and International Taxation

    OpenAIRE

    Eberhartinger, Eva; Pummerer, Erich; Göritzer, Andreas

    2010-01-01

    In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one...

  7. Taxation in France

    CERN Multimedia

    HR Department

    2011-01-01

    Memorandum concerning the annual internal taxation certificate and the declaration of income for 2010 You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, has been available since 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the follo...

  8. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1...

  9. Taxation in Switzerland

    CERN Document Server

    HR Department

    2016-01-01

    Memorandum concerning the 2015 internal taxation certificate and the 2015 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administrative Processes department, will be available on 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual cer...

  10. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2011-01-01

    Memorandum concerning the 2010 internal taxation certificate and the 2010 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, will be available from 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above,...

  11. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2010-01-01

    Memorandum concerning the 2009 internal taxation certificate and the 2009 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the Finance and Procurement Department, will be available from 1st March 2010. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. You can also access your annual certificate via http://hrt.cern.ch (open “Pay info” in the menu &...

  12. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the 2007 income tax declaration forms sent out by the cantonal tax administrations. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Re...

  13. Taxation in Switzerland

    CERN Document Server

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the 2008 internal taxation certificate and the 2008 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations and CERN Bulletin Nos. 17 and 24 of 24 March 2008) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the Finance and Procurement Department, has been available since 1st March 2009. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out ...

  14. Taxation in Switzerland

    CERN Multimedia

    2015-01-01

    Memorandum concerning the 2014 internal taxation certificate and the 2014 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits that it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 20 February 2015. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to acce...

  15. Taxation in Switzerland

    CERN Multimedia

    2014-01-01

    Memorandum concerning the 2013 internal taxation certificate and the 2013 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access yo...

  16. TAXATION IN SWITZERLAND

    CERN Multimedia

    2012-01-01

    Memorandum concerning the 2011 internal taxation certificate and the 2011 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available as of 1 March 2012. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN personnel or are unable to access ...

  17. Taxation in Switzerland

    CERN Multimedia

    2013-01-01

    Memorandum concerning the 2012 internal taxation certificate and the 2012 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 25 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access y...

  18. International Taxation and the Direction and Volme of Cross-Border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created multinationa

  19. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW

    Directory of Open Access Journals (Sweden)

    CUZDRIOREAN DAN DACIAN

    2010-07-01

    Full Text Available This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT. We have found various studies approaching this relationship, the main research being performed due to the differences between them in the accounting systems that govern the world countries.

  20. International energy annual 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power, geothermal, solar, and wind electric power, biofuels energy for the US, and biofuels electric power for Brazil. New in the 1996 edition are estimates of carbon dioxide emissions from the consumption of petroleum and coal, and the consumption and flaring of natural gas. 72 tabs.

  1. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    Directory of Open Access Journals (Sweden)

    Jônatas de Pessoa Alburquerque Martins

    2014-11-01

    Full Text Available To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, it was verified that these treaties had a positive and statistically significant impact – when compared to earlier studies – on the direct foreign investment volume. When dividing the sample between the investments received and made in Brazil, a greater increase was identified in the direct foreign investments received (130.1% than in the investments made (76.9%, although this was the variable with the second largest positive impact in the model. In conclusion, exclusively in the Brazilian context, the international double income taxation is a relevant factor in the investment decision, as the presence of treaties to guarantee the investors in the receipt of revenues without double taxation substantially increases the investment flow. This study differs from earlier research by the sample that only contains treaties in force in Brazil.

  2. Capital Income Taxation and Tax Criteria in International Capital Markets

    OpenAIRE

    Hannu Piekkola

    1995-01-01

    The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow price of capital in the countries and which is assumed to be a weighted average of the return on savings and on investment, i.e. depending on the gross rate of return to the extent that capital contributes to the capital used, and on the net interest rate to the extent that ca...

  3. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document.

  4. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    NARCIS (Netherlands)

    D. Molenaar (Dick)

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD recommend

  5. Corporate taxation in Iceland and the international challenge

    Directory of Open Access Journals (Sweden)

    Agnarsdóttir Fjóla

    2014-11-01

    Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

  6. International energy annual 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-04-01

    The International Energy Annual presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 220 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy reported in the International Energy Annual includes hydroelectric power and geothermal, solar, and wind electric power. Also included are biomass electric power for Brazil and the US, and biomass, geothermal, and solar energy produced in the US and not used for electricity generation. This report is published to keep the public and other interested parties fully informed of primary energy supplies on a global basis. The data presented have been largely derived from published sources. The data have been converted to units of measurement and thermal values (Appendices E and F) familiar to the American public. 93 tabs.

  7. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    OpenAIRE

    Molenaar, Dick

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD recommendation to tax the performance income of non-resident artistes. Article 17 of the OECD Model Tax Convention sets aside the normal allocation rules of Article 7 (Business Profits) and Article 15 (Income ...

  8. International energy annual 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-01

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided.

  9. International energy annual, 1986

    International Nuclear Information System (INIS)

    The International Energy Annual presents current data and trends for production, consumption, stocks, imports, and exports for primary energy commodities in more than 190 countries, dependencies, and areas of special sovereignty. Also included are prices on crude petroleum and petroleum products in selected countries. This report is published to keep the public and other interested parties fully informed with respect to primary energy supplies on a global basis. The data presented have been largely derived from published sources and from United States Embassy personnel in foreign posts. The data have been converted to units of measurement and thermal values familiar to the American public

  10. International energy annual 1995

    International Nuclear Information System (INIS)

    The International Energy Annual presents information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Production and consumption data are reported in standard units as well as British thermal units (Btu). Trade and reserves are shown for petroleum, natural gas, and coal. Data are provided on crude oil refining capacity and electricity installed capacity by type. Prices are included for selected crude oils and for refined petroleum products in selected countries. Population and Gross Domestic Product data are also provided

  11. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document. Consequently : 1) The Finance Committee is invited to: - recommend the Council to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01); - approve the amendments to the Staff Regulations set out in the Annex (new Articles R IV 2.01 to R IV 2.04 and Annex R A 1 bis), subject to the approval of the proposed system by the Council. 2) The Council is invited to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01). The aforemen...

  12. International Energy Annual, 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-14

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules.

  13. International energy annual, 1991

    International Nuclear Information System (INIS)

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules

  14. International Energy Annual, 1992

    International Nuclear Information System (INIS)

    This report is prepared annually and presents the latest information and trends on world energy production and consumption for petroleum, natural gas, coal, and electricity. Trade and reserves are shown for petroleum, natural gas, and coal. Prices are included for selected petroleum products. Production and consumption data are reported in standard units as well as British thermal units (Btu) and joules

  15. International energy annual, 1989

    International Nuclear Information System (INIS)

    This report is prepared annually and presents the latest information and trends on world energy production, consumption, reserves, trade, and prices for five primary energy sources: petroleum, natural gas, coal, hydroelectricity, and nuclear electricity. It also presents information on petroleum products. Since the early 1980's the world's total output of primary energy has increased steadily. The annual average growth rate of energy production during the decade was 1.9 percent. Throughout the 1980's, petroleum was the world's most heavily used type of energy. In 1989, three countries--the United States, the USSR, and China--were the leading producers and consumers of world energy. Together, these countries consumed and produced almost 50 percent of the world's total energy. Global production and consumption of crude oil and natural gas liquids increased during the 1980's, despite a decline in total production and demand in the early part of the decade. World production of dry natural gas continued to rise steadily in the 1980's. For the last several years, China has been the leading producer of coal, followed by the United States. In 1989, hydroelectricity supply declined slightly from the upward trend of the last 10 years. Nuclear power generation rose slightly from the 1988 level, compared with the marked growth in earlier years. Prices for major crude oils all increased between 1988 and 1989, but remained well below the price levels at the beginning of the decade. 26 figs., 36 tabs

  16. The David R. Tillinghast Lecture - What's Source Got to Do with it - Source Rules and U.S. International Taxation

    OpenAIRE

    Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robet J.

    2002-01-01

    Arguably, the largest problem in international income taxation is the proper treatment of income that is subject to the legitimate taxing claims of two or more countries. A source country's jurisdiction to tax foreign persons is limited to income earned within the source country's borders. Under current international norms, however, the taxpayer's residence country is required to accommodate the source country's taxing right by employing a foreign tax credit or by exempting foreign source inc...

  17. International energy annual, 1993

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-05-08

    This document presents an overview of key international energy trends for production, consumption, imports, and exports of primary energy commodities in over 200 countries, dependencies, and areas of special sovereignty. Also included are population and gross domestic product data, as well as prices for crude oil and petroleum products in selected countries. Renewable energy includes hydroelectric, geothermal, solar and wind electric power and alcohol for fuel. The data were largely derived from published sources and reports from US Embassy personnel in foreign posts. EIA also used data from reputable secondary sources, industry reports, etc.

  18. Taxation of cooperatives from the perspective of international expansion and sustainable development of social economy

    Directory of Open Access Journals (Sweden)

    Gemma Patón García

    2014-07-01

    Full Text Available The economic crisis has created a major concern in developedcountries for control of social risks with negative effects on growth and this problem can be approached from the perspective of Corporate Social Responsibility (CSR. Thus, CSR is seen as an entrepreneurial attitude aimed at promoting social, economic and environmental purposes while guarantying competitiveness in the international market. Thus, social economy can contribute to sustainable development, economic and social cohesion, to promote productive and income distribution, to ensure employment and equality of opportunities. The purpose of this study is to have an influence onthe role that taxation plays in the area of incentive policies related to social economy and very prominently manifested in the legal status of cooperatives. The approach aims to provide proposals on tax regulation of cooperatives taking the perspective of the international context and the size of the sector in countries like Spain and Peru in order to encourage cooperative social responsibility. Indeed, the importance of providing a legal and fiscal framework to promote their internationalization connects providentially with the principles that govern the cooperative action. We consider that it is essential, from the perspective of sustainable development and cooperatives’social responsibility, to take into account in the tax regime applicable criteria that can be justified on constitutional principles, the general interest of society or internationalization economic activity. Also, there could be other positive effects in the area of Latin America, such as decreasing tax evasion and the formalization of at least a portion of the informal sector of the economy, including the real impulse to CSR.

  19. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now...

  20. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on...

  1. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal...

  2. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  3. Informal Taxation.

    Science.gov (United States)

    Olken, Benjamin A; Singhal, Monica

    2011-10-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts.

  4. Informal Taxation

    OpenAIRE

    Singhal, Monica; Olken, Benjamin A.

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal t...

  5. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes......, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people......The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using...

  6. Taxation Of Partnership - Legal national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes the five legal national reports on the taxation of partnership in the Nordic countries. The general contents of these reports are summarized and thoroughly analyzed in Liselotte Madsen’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well.

  7. International energy annual 1990. [Contains Glossary

    Energy Technology Data Exchange (ETDEWEB)

    None

    1992-01-23

    The International Energy Annual presents current data and trends for production, consumption, imports, and exports of primary energy commodities in more than 190 countries, dependencies, and area of special sovereignty. Also included are prices on crude oil, petroleum products, natural gas, electricity, and coal in selected countries. (VC)

  8. Capital Taxation

    OpenAIRE

    Martin Feldstein

    1982-01-01

    This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 accumulation. The four sections of the book are: (1) Household and Corporate Saving; (2) Portfolio Behavior; (3) Business Investment and (4) Tax Incidence in a Growing Economy.

  9. 26 CFR 509.120 - Double taxation claims.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  10. Aligning Taxation and International Financial Reporting Standards: Evidence from Italian Listed Companies

    OpenAIRE

    Gavana Giovanna; Guggiola Gabriele; Marenzi Anna

    2015-01-01

    We estimate the effect of adopting International Financial Reporting Standards results (IFRS) as the base for the regional business tax (IRAP). Analysing the unconsolidated financial statements of non-financial Italian listed companies, we simulate the change in the IRAP base where companies move from Italian Generally Accepted Accounting Principles (GAAP) to IFRS. The results show that the impact of the use of IFRS for the computation of tax figures is relatively important and that the secto...

  11. International Energy Agency 2012 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-06-01

    The IEA Executive Director’s Annual Report 2012 is the first of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It is presented to the IEA Governing Board and released publicly to ensure transparency and also to take stock of the organisation’s activities from a strategic perspective. 2012 was a transitional year for the IEA, given fundamental changes in the global energy economy as well as internal management and budget issues. At the same time demand for IEA products set new records, and the public and political impact of IEA work through effective communication was measured as high.

  12. Taxation of Partnership - Economic national reports for the Nordic Tax Research Council′s annual meeting, 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Hilling Axel

    2015-12-01

    Full Text Available This joint report includes economic national reports on the taxation of partnership in the Nordic countries, except Denmark. The general contents of these reports are summarized and thoroughly analyzed in Anna Holst Birket-Smith’s General report, published in this issue of the NTaxJ. For additional information, details on legislative measures etc. we find it important, however, to also publish the national reports in full length. We hope you will find it valuable as well. The respective national reports appear in alphabetic order, in regard to the country which regulation is presented. Name of the country reporter and contact information are presented in the beginning of each report.

  13. Generation 4 International Forum. 2007 annual report

    International Nuclear Information System (INIS)

    This annual report is the first to be issued by GIF (Generation IV International Forum). It summarizes the GIF goals and accomplishments throughout 2007, describes its membership and organization, and provides an overview of its cooperation with other international endeavors for the development of nuclear energy. Future editions will focus on technical progress. Chapter 2 provides an overview on the goals of Generation IV nuclear energy systems and outlines the main characteristics of the six systems selected for joint development by GIF (VHTR - Very High Temperature Reactor; SFR - Sodium-cooled Fast Reactor; SCWR - Super-Critical Water cooled Reactor; GFR - Gas-cooled Fast Reactor; LFR - Lead-cooled Fast Reactor; and MSR - Molten Salt Reactor). Chapter 3 describes the membership and organization of the GIF, the structure of its cooperative research and development (R-D) arrangements, and the status of Member participation in these arrangements. Chapter 4 summarizes the R-D plans and achievements of the Forum until now. It highlights the R-D challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made regarding the development of methodologies for assessing Generation IV systems with respect to the established goals. Chapter 5 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Bibliographical references are provided in each chapter in order to facilitate access to public information about the GIF objectives, goals and outcomes

  14. Generation 4 International Forum. 2014 Annual Report

    International Nuclear Information System (INIS)

    This eighth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2014, and in particular progress made in the collaborative RandD activities of the eleven existing project arrangements for the six GIF systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor and the very-high-temperature reactor. Progress made under the memoranda of understanding for the lead-cooled fast reactor and the molten salt reactor is also reported. In May 2014, China joined the supercritical-water-cooled reactor system arrangement; and in October 2014, the project arrangement on system integration and assessment for the sodium-cooled fast reactor became effective. GIF also continued to develop safety design criteria and guidelines for the sodium-cooled fast reactor, and to engage with regulators on safety approaches for generation IV systems. Finally, GIF initiated an internal discussion on sustainability approaches to complement ongoing work on economics, safety, proliferation resistance and physical protection

  15. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a...

  16. SEVERAL COORDINATES REGARDING CIVISM TAXATION

    OpenAIRE

    COMANICIU Carmen; Liliana BUNESCU

    2012-01-01

    A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

  17. International Atomic Energy Agency Annual Report 2014

    International Nuclear Information System (INIS)

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  18. Mitigating Double Taxation in an Open Economy

    OpenAIRE

    Lindhe, Tobias

    2001-01-01

    The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal investor is a foreigner. While a cut in the statutory corporate tax rate invariably reduces the cost of capital, the impact of t...

  19. Corporate taxation, debt financing and foreign-plant ownership

    OpenAIRE

    Christian Keuschnigg; Peter Egger; Wolfgang Eggert; Hannes Winner

    2010-01-01

    This paper compares domestically and foreign-owned plants with respect to their debt-to-assets ratio and analyzes to which extent the difference is systematically affected by corporate taxation. To derive hypotheses about influence of corporate taxation on a firm's debt financing we adapt a standard model of taxation and financing decisions of firms for the case of international debt shifting activities of foreign-owned firms. We estimate the average difference between a foreign-owned and a d...

  20. Detroit River International Wildlife Refuge 2011 Annual Report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2011 calendar year. The report begins with a...

  1. Detroit River International Wildlife Refuge 2013 Annual Report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2013 calendar year. The report begins with a...

  2. Detroit River International Wildlife Refuge 2015 Annual Report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2015 calendar year. The report begins with a...

  3. Detroit River International Wildlife Refuge 2012 Annual Report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2012 calendar year. The report begins with a...

  4. Detroit River International Wildlife Refuge 2014 Annual Report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2014 calendar year. The report begins with a...

  5. International VLBI Service for Geodesy and Astrometry 2008 Annual Report

    Science.gov (United States)

    Behrend, Dirk; Baver, Karen D.

    2009-01-01

    This volume of reports is the 2008 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2008 Annual Report documents the work of these IVS components over the period January 1, 2008 through December 31, 2008. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2008.

  6. International VLBI Service for Geodesy and Astrometry 2011 Annual Report

    Science.gov (United States)

    Baver, Karen D. (Editor); Behrend, Dirk

    2012-01-01

    This volume of reports is the 2011 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2011 Annual Report documents the work of these IVS components over the period January 1, 2011 through December 31, 2011. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2011.

  7. International VLBI Service for Geodesy and Astrometry 2007 Annual Report

    Science.gov (United States)

    Behrend, D. (Editor); Baver, K. D. (Editor)

    2008-01-01

    This volume of reports is the 2007 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the components of IVS. The 2007 Annual Report documents the work of these IVS components over the period January 1, 2007 through December 31, 2007. The reports document changes, activities, and progress of the IVS. The entire contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2007.

  8. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement...

  9. 26 CFR 521.117 - Claims in cases of double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article...

  10. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1)...

  11. 26 CFR 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of qualified settlement funds and... Taken § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. (a) In...) of this section is in lieu of any other taxation of the income of a qualified settlement fund...

  12. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance...

  13. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  14. International Technology Exchange Division: 1993 Annual report

    International Nuclear Information System (INIS)

    The Office of Technology Development (OTD) was established to ensure that reliable and acceptable technologies are available for implementation at DOE sites and that a technically trained work force is available to complete the EM mission by 2019. OTD established the International Technology Exchange Staff (ITES) to identify, evaluate, and acquire international technologies which can accelerate US DOE cleanup operations. ITES's goal is to pursue international collaboration among government organizations, educational institutions, and private industry to identify world-wide needs and available technologies that will meet US environmental needs in general, and EM cleanup needs in particular; and establish mechanisms by which US government ER/WM technologies will be transferred to the US private sector for commercialization and export to international markets. ITES has developed the following strategic objectives to implement its international goals: develop and implement EM's policy for international programs in accordance with DOE and US Government policies and regulations; establish efficient and predictable international technology transfer mechanisms; assist the US private sector in the commercialization and deployment of federally funded EM technologies and related knowledge in international markets; leverage US and non-US resources to accelerate international development and regulatory acceptance of EM technologies; contribute to the improvement of EM's training of US students, scientists, and managers on international environmental issues. A summary and descriptions of program activities and accomplishments are given for 17 programs which comprise the four main areas of the ITES program: Activities with the Former Soviet Union, International Technology Transfer, International Cooperation, and Information Systems and Publications. Selected papers are indexed separately for inclusion in the Energy Science and Technology Database

  15. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement..., profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees under...

  16. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501... (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In... law or regulations or for other good cause, an organization that has been determined by...

  17. International Atomic Energy Agency Annual Report 2011

    International Nuclear Information System (INIS)

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  18. International Atomic Energy Agency Annual Report 2012

    International Nuclear Information System (INIS)

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2012. - The IAEA Annual Report 2012 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2012-2013 (GC(55)/5). - The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2012 and Background to the Safeguards Statement. - Additional information covering various aspects of the Agency's programme is available, in electronic form only, on iaea.org, along with the Annual Report. - Except where indicated, all sums of money are expressed in United States dollars. - The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. - The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. - The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non- Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear-weapon State' is as used

  19. International Atomic Energy Agency Annual Report 2013

    International Nuclear Information System (INIS)

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 2013. The IAEA Annual Report 2013 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report, starting on page 15, generally follows the programme structure as given in The Agency's Programme and Budget 2012-2013 (GC(55)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2013 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available, in electronic form only, on iaea.org, along with the Annual Report. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear- Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear-weapon State' is as used in

  20. International Energy Agency 2013 Annual Report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-03-01

    The IEA Executive Director's Annual Report 2013 is the second of a regular annual series reporting on the IEA’s operational and organisational achievements, as well as challenges and events over the year. It was presented to the IEA Governing Board and is also released publicly to ensure transparency and to take stock of the organisation's activities from a strategic perspective. 2013 was a banner year for the IEA, given continued changes in the global energy economy as well as the IEA Ministerial meeting in November which brought together Energy Ministers from all 28 IEA member countries, accession countries Chile and Estonia, seven key partner countries - Brazil, China, India, Indonesia, Mexico, Russian Federation and South Africa - as well as more that 30 top-level executives from the energy industry. Key Ministerial outcomes included the first IEA Ministers' Joint Statement on Climate Change and a declaration of association by six key partner countries to build multilateral cooperation with the IEA.

  1. International VLBI Service for Geodesy and Astrometry 2013 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2014-01-01

    This volume of reports is the 2013 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2013 Annual Report documents the work of the IVS components for the calendar year 2013, our fifteenth year of existence. The reports describe changes, activities, and progress of the IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and the last section, the contents of this Annual Report also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/ar2013.

  2. International VLBI Service for Geodesy and Astrometry 2012 Annual Report

    Science.gov (United States)

    Baver, Karen D.; Behrend, Dirk; Armstrong, Kyla L.

    2013-01-01

    This volume of reports is the 2012 Annual Report of the International VLBI Service for Geodesy and Astrometry (IVS). The individual reports were contributed by VLBI groups in the international geodetic and astrometric community who constitute the permanent components of IVS. The IVS 2012 Annual Report documents the work of the IVS components for the calendar year 2012, our fourteenth year of existence. The reports describe changes, activities, and progress ofthe IVS. Many thanks to all IVS components who contributed to this Annual Report. With the exception of the first section and parts of the last section (described below), the contents of this Annual Report also appear on the IVS Web site athttp:ivscc.gsfc.nasa.gov/publications/ar2012

  3. Taxation of Partnerships - Economic general report for the Nordic Tax Research Council′s annual meeting on 22 May 2015 in Aarhus

    Directory of Open Access Journals (Sweden)

    Birket-Smith Anna Holst

    2015-12-01

    Full Text Available From an economic perspective a partnership is an odd construction. Generally, an economist will distinguish between physical persons and companies. However, partnerships are a combination of a person and a company. This report will attempt to give an overview of how the taxation of partnerships affects the organization of businesses and the role played by partnerships in the business structure in the Nordic countries.

  4. Institute of International Education 1986 Annual Report.

    Science.gov (United States)

    Taylor, Mary Louise

    The 1986 contributions of the Institute of International Education (IIE) through development assistance and educational and cultural exchange are described along with the history of the 40-year-old Fulbright Program which IIE helps to administer. Attention is directied to: IIE in the arts, in efforts to build developing-country institutions, in…

  5. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  6. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    in the Danish tax legislation. However, contracts known as forwards (terminskontrakter) and options (aftaler om køberetter og salgsretter) are generally included in the term financials contracts covered by the Danish Act on Taxation of Gains and Losses on Claims and Debt. The main part of the analysis deals...... with the scope of sections 29-33 of the Danish Act on Taxation of Gains and Losses on Claims and Debt and the tax consequences for the covered financial contracts. In the analysis of taxation of derivatives, the fundamental issues of qualification and tax treatment of the instruments are dealt with.......The main objective for this thesis is to analyse and systematise the Danish legislation on taxation of derivatives. According to financial terminology, a derivative is a financial instrument. Its value is derived from changes in the value of one or more underlying assets.The most common derivatives...

  7. Australian Gambling Taxation.

    OpenAIRE

    Julie Smith

    1999-01-01

    Since ancient times, governments have regulated the extent and conditions under which gambling is permitted. Governments also developed an early financial interest in legalising gambling, realising that certain forms of gambling were a productive base for taxation. These dual roles of government as a social guardian, and as a gambling operator, place it under conflicting pressures to both encourage and discourage gambling. This documents reviews gambling taxation in Australia.

  8. International Atomic Energy Agency annual report 2006

    International Nuclear Information System (INIS)

    The Annual Report reviews the results of the Agency's programme according to the three pillars of technology, safety and verification. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2006-2007 (GC(49)/2). The introductory chapter seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2006 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2006/. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to technology are: nuclear power; nuclear fuel cycle and materials technologies; capacity building and nuclear knowledge maintenance for sustainable energy development; nuclear science; food and agriculture; human health; water resources; assessment and management of marine and terrestrial environments; radioisotope production and radiation technology; safety and security; incident and emergency preparedness and response; safety of nuclear installations; radiation and transport safety; management of radioactive waste; nuclear security

  9. International Atomic Energy Agency Annual Report 2010

    International Nuclear Information System (INIS)

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  10. International Atomic Energy Agency Annual Report 2009

    International Nuclear Information System (INIS)

    The Annual Report 2009 aims to summarize only the significant activities of the Agency during the year in question. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2008-2009 (GC(51)/2). The introductory chapter, '2009 in Perspective', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2009 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional infomation covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Publications/Reports/Anrep2009/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Natinos document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT). The term 'nuclear weapon State' is as used in the NPT

  11. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2005 calendar year. The report begins with a...

  12. Proceedings from the 5th annual international society for musculoskeletal imaging in rheumatology annual conference

    DEFF Research Database (Denmark)

    Conaghan, Philip G; Østergaard, Mikkel; D'Agostino, Maria Antonietta;

    2013-01-01

    Since its inception, ISEMIR has held an annual education meeting highlighting the changes in the utilization of imaging tools for the management of rheumatic diseases. ISEMIR's international faculty and world-renowned experts have discussed these topics at a very high scientific level. The evolut......Since its inception, ISEMIR has held an annual education meeting highlighting the changes in the utilization of imaging tools for the management of rheumatic diseases. ISEMIR's international faculty and world-renowned experts have discussed these topics at a very high scientific level...

  13. Taxation and the American Indian

    Science.gov (United States)

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  14. STUDYING TAXATION - NECESSITY AND OPPORTUNITY

    OpenAIRE

    Carmen, COMANICIU

    2014-01-01

    Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on the economic and social. Most persons understand the necessity of taxation, but how many people can provide relevant answer to questions such as: What is taxation and which are its characteristics? What is the significance of taxation? What are ...

  15. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of...

  16. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1)...

  17. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included...

  18. Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

    CERN Document Server

    HR Department

    2007-01-01

    I/ 2006 income tax declaration The 2006 income tax declaration form must be completed in accordance with the instructions provided by the Swiss authorities set out below, then signed and returned to the competent tax office. You must ask your tax office for an extension of the deadline for returning the form (see Part II below) if you are not yet in possession of all the documents needed to complete it. We remind you that all members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. Swiss members of the personnel have been exempt since the introduction of internal taxation on 1st January 2005. A - General remarks for Swiss and non-Swiss members of the personnel domiciled in Switzerland a) Swiss members of the personnel must indicate the amount of salary and emoluments paid by CERN (i.e. the total amount specified in Section A of the 2006 annual internal taxation certificate) and must attach this certificate (which will be available at th...

  19. Taxation and Poverty

    OpenAIRE

    Chambers, Christopher P.; Juan D. Moreno-Ternero

    2015-01-01

    We explore the implications of four natural axioms in taxation: continuity (small changes in the data of a taxation problem should not lead to large changes in the tax allocation), equal treatment of equals (agents with the same pre-tax incomes pay equal taxes), consistency (the way in which a group allocates a tax burden is immune to secessions of taxpayers) and composition down (an increase in the tax burden is handled according to agents' current post-tax incomes). The combination of the f...

  20. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax......-transfer system does not provide full disability insurance. By offering imperfect insurance and structuring disability benefits so as to enable workers to insure against disability by working harder, social insurance is designed to offset the distortionary impact of the redistributive labor income tax on labor...

  1. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  2. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  3. European Union Harmonized Excise Taxation : Occasional Importation Process

    OpenAIRE

    Tanhua, Taina

    2013-01-01

    This thesis was written with the intent to compile the information related to occasional importation process and European Union harmonized taxation into a single package. The process is based on European Union legislation and the aim of it is to unify the taxation within the internal market area. The national excise duties are not part of the occasional importation process but are partly linked to it. The first part of the thesis discusses the occasional importation of goods subject to ha...

  4. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

    OpenAIRE

    Cuzdriorean Dan Dacian; Albu Catalin Nicolae; Albu Nadia

    2012-01-01

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes ma...

  5. Joint seminars of international taxation

    OpenAIRE

    Rozas Valdés, José Andrés; Herrera Molina, Pedro Manuel

    2015-01-01

    Organización de seminarios de Derecho fiscal internacional, en inglés, en cuatro Facultades de Dere­cho europeas, orientadas a dos objetivos, uno didáctico y el otro científico: el primero, posibilitar al alumnado - y a jóvenes investigadores o profesionales en formación - la oportunidad de desarrollar habilidades personales y académicas transversales en un entorno internacional accesible, así como entrar en contacto con una materia no programada en los planes de estudio y de indudable proyec...

  6. Direct Taxation - Directions of Harmonization

    OpenAIRE

    Narcis Eduard MITU

    2008-01-01

    Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty. In the field of direct taxation, the community acquis mainly concerns the profit (company) tax and the ...

  7. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

    Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch

    1995-01-01

    The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country......-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community...

  8. International Code Assessment and Applications Program: Annual report

    International Nuclear Information System (INIS)

    This is the first annual report of the International Code Assessment and Applications Program (ICAP). The ICAP was organized by the Office of Nuclear Regulatory Research, United States Nuclear Regulatory Commission (USNRC) in 1985. The ICAP is an international cooperative reactor safety research program planned to continue over a period of approximately five years. To date, eleven European and Asian countries/organizations have joined the program through bilateral agreements with the USNRC. Seven proposed agreements are currently under negotiation. The primary mission of the ICAP is to provide independent assessment of the three major advanced computer codes (RELAP5, TRAC-PWR, and TRAC-BWR) developed by the USNRC. However, program activities can be expected to enhance the assessment process throughout member countries. The codes were developed to calculate the reactor plant response to transients and loss-of-coolant accidents. Accurate prediction of normal and abnormal plant response using the codes enhances procedures and regulations used for the safe operation of the plant and also provides technical basis for assessing the safety margin of future reactor plant designs. The ICAP is providing required assessment data that will contribute to quantification of the code uncertainty for each code. The first annual report is devoted to coverage of program activities and accomplishments during the period between April 1985 and March 1987

  9. BRIEF FORAY INTO TAXATION ETHICS

    OpenAIRE

    Narcis Eduard MITU

    2009-01-01

    Ethics, according to a dictionary definition represents the "study of practical and theoretical aspects of morality, all moral standards of conduct appropriate to an ideology of a certain class or society". Therefore, the taxation action may be assessed, as any product of human interaction and in terms of ethics. But... is the taxation ethical?

  10. 75 FR 23247 - International Whaling Commission; 62nd Annual Meeting; Nominations

    Science.gov (United States)

    2010-05-03

    ... National Oceanic and Atmospheric Administration RIN 0648-XV73 International Whaling Commission; 62nd Annual... nominees for the U.S. Delegation to the June 2010 International Whaling Commission (IWC) annual meeting... under the International Convention for the Regulation of Whaling, 1946. The U.S. IWC Commissioner...

  11. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders of residual interests. (a) Pass-thru of income or loss. Any holder of a residual interest in a...

  12. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a... gains), a shareholder receiving dividends from a regulated investment company shall include...

  13. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except as otherwise provided in paragraph (b) of this section (relating to capital gains), a...

  14. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Science.gov (United States)

    2010-04-01

    ... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section 472... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general....

  15. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

  16. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real...

  17. American Telemedicine Association: 18th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2012-12-01

    Full Text Available For 18 years, the American Telemedicine Association (ATA Annual International Meeting & Exposition has been the premier forum for professionals in the telemedicine, telehealth and mHealth space -- one of the fastest growing meetings in the country. ATA 2013 is on course to be the largest ATA meeting ever, with over 6,000 projected attendees.  The program will include 500 educational sessions and posters, highlighting the latest innovations, applications and research in telemedicine. The 2013 exhibit hall will feature nearly 300 of the leading vendors in remote healthcare technologies. With over 6000 projected attendees, from all around the world, there's no better place to meet and network with your peers and thought leaders in the field. Detailed program information--including courses, sessions and CME information--will be available January 2013 at:http://www.americantelemed.org.

  18. American Telemedicine Association: 19th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Jordana Bernard

    2013-12-01

    Full Text Available The 2014 American Telemedicine Association (ATA 2014 Annual International Meeting & Exposition, will be held May 18-20, 2014 in Baltimore, Maryland. ATA 2014 will bring together healthcare professionals, leading telemedicine programs, and industry. This meeting has been the premier forum for professionals in the telemedicine, telehealth and mHealth space for over 19 years. ATA 2014 is on course to be the largest ATA meeting ever, with over 6,000 projected attendees. The exhibit hall will feature nearly 300 of the leading vendors in remote healthcare technologies. The program will include 500 educational sessions and posters highlighting the latest innovations, applications and research in telemedicine. The educational sessions at ATA 2014 will offer training, information, and updates on issues vital to the practice and industry of telemedicine.   Detailed program information--including courses, sessions and Continuing Medical Education (CME information--will be available January 2014 at: http://www.americantelemed.org.

  19. American Telemedicine Association: 20th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Jordana Bernard

    2015-01-01

    Full Text Available The 2015 American Telemedicine Association (ATA 2015 Annual International Meeting & Tradeshow, will be held May 3-5, 2015 at the Los Angeles Convention Center. ATA 2015 will bring together healthcare professionals, leading telemedicine programs, and industry. This meeting has been the premier forum for professionals in the telemedicine, telehealth and mHealth space for over 20 years.  The world-class, peer reviewed program will include over 500 educational sessions and posters, highlighting the latest innovations, applications and delivery models in telemedicine. The expansive exhibit hall will host hundreds of leading vendors with groundbreaking remote healthcare technologies and services. The educational sessions at ATA 2015 will offer training, information, and updates on issues vital to the practice and industry of telemedicine.Detailed program information--including courses, sessions and Continuing Medical Education (CME information--will be available at: http://www.americantelemed.org/ata-2015/conference-overview

  20. Taxation in Walrasian Economy

    OpenAIRE

    Zak, F.

    2010-01-01

    We consider two models of lump sum taxation in pure exchange economy in which the state imposes taxes on (or offers financial aid to) economic agents characterized by their demand functions and initial resources. In the first model the state has its own preferences and uses the collected money to enter the market and maximize its utility while in the second model it uses the taxes to acquire fixed resources necessary for its functioning. We study the existence and structure of equilibria in g...

  1. International Atomic Energy Agency Annual Report 2014 [Spanish Version

    International Nuclear Information System (INIS)

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  2. International Atomic Energy Agency Annual Report 2014 [French Version

    International Nuclear Information System (INIS)

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  3. International Atomic Energy Agency Annual Report 2014 [Chinese Version

    International Nuclear Information System (INIS)

    Development Goals. Technical cooperation projects provide expertise in fields where nuclear techniques offer advantages over other approaches, or where they can successfully supplement conventional approaches. The IAEA had 342 million euros in regular budget funding in 2014, while its extrabudgetary expenditures totalled 68.3 million euros. Highlights mentioned in the Annual report include: Nuclear Energy: • The IAEA published several new guidance materials for countries considering to introduce nuclear power programmes. Four new e-learning modules on the IAEA’s ‘Milestones’ approach to nuclear power were launched, bringing to 11 the number of modules in this series available on iaea.org by the end of the year. • More systematic training approaches were used in the nuclear field globally, helping to ensure succession and knowledge management, concluded participants of the International Conference on Human Resource Development for Nuclear Power Programmes. • The International Symposium on Uranium Raw Material for the Nuclear Fuel Cycle highlighted new initiatives such as innovative financing and the use of advanced technologies in 'smart mines', and the need for increased attention to stakeholder engagement. Nuclear Sciences and Applications: • As part of the IAEA’s effort to meet growing Member State needs, the Renovation of the Nuclear Applications Laboratories (ReNuAL) project began on 1 January, 2014. Following completion of the feasibility study in February, the strategic plan for the project was issued in May, and conceptual designs for the new buildings were completed in November. A donor package providing detailed information on the project and its requirements was made available to Member States last December. • Against the background of outbreaks of avian influenza H5N1 and H7N9 and other animal diseases that can spread to humans, the IAEA established the VetLab network of animal diagnostic laboratories in Africa to intensify its work on

  4. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging...... interests between shareholders and managers. We set up an agency model and analyze the crucial issue in corporate taxation of whether the normal return on investment should be exempted from taxation. The findings suggest that the divergence of interests may be intensified and welfare reduced...... if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  5. Taxation : climate change briefing paper

    OpenAIRE

    EKINS, Paul

    2009-01-01

    A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.

  6. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance 2010 Calendar Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2010 calendar year. The report begins with a...

  7. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance 2009 Calendar Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2009 calendar year. The report begins with a...

  8. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance 2007 Calendar Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2007 calendar year. The report begins with a...

  9. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance 2006 Calendar Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2006 calendar year. The report begins with a...

  10. Annual Progress Report of the Detroit River International Wildlife Refuge and the International Wildlife Refuge Alliance 2008 Calendar Year

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This annual narrative report for Detroit River International Wildlife Refuge summarizes Refuge activities during the 2008 calendar year. The report begins with a...

  11. Optimal Taxation with Household Production.

    OpenAIRE

    Kleven, Henrik Jacobsen; Richter, Wolfram F.; Birch Sørensen, Peter

    1999-01-01

    This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would b...

  12. Methods of Mitigating Double Taxation

    OpenAIRE

    Lindhe, Tobias

    2002-01-01

    This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained earnings. However, all methods are effective when the marginal investment is financed with new share issues. The corporate tax rate, fiscal ...

  13. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    Full Text Available The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in the contemporary period is a phenomenon with multiple implications of economic, social and political. Tax procedures also were upgraded and complicated that not only specialists but also taxpayers need the jurisdictional knowledge, informatics and especially in the economic field. Dealing over the jurisdictional and procedural measure, it seems that the other side of the relationship between tax authorities and taxpayers, the economic and psycho-behavioral was neglected. Tax authorities as part of the administrative system, whose main objective attracting tax revenues to the Exchequer in terms of data legislation, legislation that reflects the vision of the governments policy in operation. One must ask if the official fiscal policies, take into account the coordinates of the report psychobehavioral tax? The answer to this question and some comments to address this issue, this paper covered together. The tax will not ever paid with pleasure, but it is known that fiscal equity confers a degree of acceptance by payers of the tax burden. Modern fiscal policies are marked by complicated structure of tax systems, more sophisticated procedures and rush image of politicians that do not retain as little detriment to promote populism reality. Another problem is the invasion of of social security, namely the objective is also looking to be promoted on account of fiscal policy without taking into account the fact that the two policies, the fiscal and social security are still their primary objective. The combination of the two types of , the purely fiscal and social, administrative approach is undoubtedly affected, and the effectiveness of the two policies may be affected taxpayers reactions is recognized in the literature are controversial. Taxpayers are vexed not only the size of the tax burden but also its structure, especially the way the official division

  14. 17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

    Science.gov (United States)

    2010-04-01

    ... internal accounting control. 240.17Ad-13 Section 240.17Ad-13 Commodity and Securities Exchanges SECURITIES... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's... accountant concerning the transfer agent's system of internal accounting control and related procedures...

  15. 76 FR 30921 - International Whaling Commission; 63rd Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2011-05-27

    ... National Oceanic and Atmospheric Administration RIN 0648-XA459 International Whaling Commission; 63rd... annual International Whaling Commission (IWC) meeting. DATES: The public meetings will be held June 14... International Convention for the Regulation of Whaling, 1946. The U.S. Commissioner has responsibility for...

  16. 77 FR 25408 - International Whaling Commission; 64th Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2012-04-30

    ... National Oceanic and Atmospheric Administration RIN 0648-XB150 International Whaling Commission; 64th... annual International Whaling Commission (IWC) meeting. DATES: The public meeting will be held June 5... the United States under the International Convention for the Regulation of Whaling, 1946. The U.S....

  17. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  18. 31 CFR 343.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or...

  19. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  20. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed...

  1. 31 CFR 342.6 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  2. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on...

  3. 12 CFR 810.5 - Taxation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed....

  4. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship...

  5. International Finance Corporation 2000 Annual Report : Volume 1. Building Business, Creating Opportunity

    OpenAIRE

    International Finance Corporation

    2000-01-01

    This is the International Finance Corporation (IFC) annual report for FY2000, which outlines its increased gross approvals, led by a record of new investments in Sub-Saharan Africa; the realization of its second-highest-ever annual net income; and, the significant resurgence in commercial bank lending through its syndications program. However, during the period IFC also felt the push of re...

  6. International forum and SAE-China annual conference to be held in Tianjin

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    2007 International Forum on China’s Auto Industry Development and 2007 SAE-China Annual Conference & Exhibition are going to open from Sept 7-10 in Tianjin. The events are jointly organized by CATARC,

  7. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... January 1, 1967, see 26 CFR 1.871-7 (b) and (c) (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a)...

  8. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    .... For corresponding rules applicable to taxable years beginning before January 1, 1967, see 26 CFR 1.881... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of...

  9. Taxation in Romania during transition

    Directory of Open Access Journals (Sweden)

    Irina Bosie

    2010-12-01

    Full Text Available Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling tools in the economic and social life. Using the generic concept of taxation we can obtain a plurality of components, it’s defining elements, such as expression level of tax levies by various reports, the legal framework on tax revenue, financial institutions with responsibility for budgetary and fiscal powers, mandatory sampling methods, techniques and procedures used in the settlement and settlement revenue collection and budget. Performance of the economy at a time, effective use of public spending financed by taxes, public needs set by government policy and approved by Parliament, taxpayers, understanding of the budgetary needs, state of democracy in that country reached the level of taxation this one being determined by mentioned factors.

  10. Optimal taxation with household production

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Richter, Wolfram F.; Sørensen, Peter Birch

    2000-01-01

    This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate...... on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively...

  11. Capital mobility, tax competition, and lobbying for redistributive capital taxation

    OpenAIRE

    Lorz, Jens Oliver

    1996-01-01

    This paper analyzes the impact of international capital mobility on redistributive capital taxation and on lobbying activities by interest groups. It employs a model where different capital endowments lead to a conflict between households concerning their most preferred capital tax rate. Three main results are derived: First, redistributive source based capital taxes or subsidies decline as international tax competition intensifies. Second, lobbying activities of certain interest groups may e...

  12. The annual report for 1997. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1997

  13. Research in radiobiology. Annual report, Internal Irradiation Program

    International Nuclear Information System (INIS)

    The annual progress report for the Radiobiology Division of the University of Utah College of Medicine is presented. Summaries of twenty-four projects concerning the metabolism, dosimetry and toxicity of a variety of actinide elements in beagles or rats are given. Individual papers within this report have been separately indexed and abstracted for the data base

  14. The annual report for 1998. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1998

  15. The annual report for 1999. International Atomic Energy Agency

    International Nuclear Information System (INIS)

    Article VI.J of the Agency's Statute requires the Board of Governors to submit 'an annual report to the General Conference concerning the affairs of the Agency and any projects approved by the Agency'. This report covers the period 1 January to 31 December 1999

  16. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends in in...

  17. Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income

    OpenAIRE

    1994-01-01

    Foreign source capital income taxes are examined from the point of view of of optimal taxation. In the framework of a simple economy with international real capital flows, a taxonomy of alternative systems of such taxation is first presented, showing how crediting and other tax parameters induce what are called source-based, residence-based and related systems. Next, tax rates are determined that are optimal from a single country's point of view, given those of the others. The achievability o...

  18. Optimality properties of alternative systems of taxation of foreign capital income. J. Public Econ.

    OpenAIRE

    Mintz, J

    1996-01-01

    Foreign source capital income taxes are examined from the point of view of optimal taxation. In the framework of a simple economy with international real capital flows, a taxonomy of alternative systems of such taxation is first presented, showing how crediting and other tax parameters induce what are called source-based, residence-based and related systems. Next, tax rates are determined that are optimal from a single country's point of view, given those of the others. The achievability of t...

  19. International Atomic Energy Agency Annual Report 2011 (Spanish Edition)

    International Nuclear Information System (INIS)

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  20. International Atomic Energy Agency Annual Report 2011 (French Edition)

    International Nuclear Information System (INIS)

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  1. International Atomic Energy Agency Annual Report 2011 (Russian Edition)

    International Nuclear Information System (INIS)

    The IAEA Annual Report 2011 aims to summarize only the significant activities of the Agency during the year in question. This report covers the period 1 January to 31 December 2011. The main part of the report, starting on page 21, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'The Year in Review', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2011 and Background to the Safeguards Statement. Additional information covering various aspects of the Agency's programme is available in electronic form only on iaea.org, along with the Annual Report.

  2. 75 FR 23242 - International Whaling Commission; 62nd Annual Meeting; Announcement of Public Meetings

    Science.gov (United States)

    2010-05-03

    ... National Oceanic and Atmospheric Administration RIN 0648-XV74 International Whaling Commission; 62nd Annual... International Whaling Commission (IWC) meeting. DATES: The public meetings will be held May 20 and May 26, 2010... the Regulation of Whaling, 1946. The U.S. Commissioner has responsibility for the preparation...

  3. Administrative judge control over the activities of the tax administration: between the need for taxation and protection of tax payers

    Directory of Open Access Journals (Sweden)

    Jérôme Michell

    2016-02-01

    Full Text Available Among the main principles of constitutional values of taxation law (the principle of freedom, legality, equality, annual postulate the principle of necessity of taxation can be found in the fundamentals of the great powers of the Taxation Department responsible for establishing and charging all legally founded taxes. Due to the declarative principle of numerous taxes (income tax, tax on profit, VAT tax, administration justifiably has at its disposal a range of methods for controlling the honesty of taxpayers and repressive powers to combat taxation fraud in any form. In a state with the rule of law, the judge for taxation has two tasks: to combat fraud or tax evasion and to protect the taxpayer from misuse of powers by public administration authorities. In this sense, the judge for taxation is constantly seeking to achieve a balance, given the current legal regulations, between (1 the contradictory imperatives regarding the efficiency of taxation controls on the one hand, and (2 respecting guarantees for the taxpayer on the other. After that, the judge controls the loyalty of Taxation Department activity and whether it respects the fundamentals of the rule of law.

  4. Experimental verification of internal dosimetry calculations. Annual progress report

    International Nuclear Information System (INIS)

    During the past year a dosimetry research program has been established in the School of Nuclear Engineering at the Georgia Institute of Technology. The major objective of this program has been to provide research results upon which a useful internal dosimetry system could be based. The important application of this dosimetry system will be the experimental verification of internal dosimetry calculations such as those published by the MIRD Committee

  5. ATA 2012: 17th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2011-12-01

    Full Text Available The ATA Annual Meeting is the largest telehealth event of the year, with over 450 peer reviewed presentations and the world’s largest tradeshow focusing exclusively on telemedicine, telehealth and mHealth technologies.Join 4,000 telemedicine professionals and discover the technologies that are revolutionizing healthcare.The 2012 meeting focuses on the business of telemedicine, model programs and best practices, innovative technological applications and the latest scientific research findings. For full program information, visit http://www.ata2012.com.

  6. INCOME TAXATION INSURANT: PRACTICE AND THE PURPOSE OF IMPLEMENTATION

    OpenAIRE

    Ostroverkha, R.

    2009-01-01

    Present practice of income taxation insurant is critically estimated in regard to its conformity with science principles of taxation, trends of tax system's evolution and peculiarities of insurance activity and recommendations the purpose of implementation rational forms of taxation

  7. 75 FR 58465 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2010-09-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF STATE U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law...

  8. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF STATE U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law...

  9. 76 FR 51119 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2011-08-17

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF STATE U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law...

  10. OPTN/SRTR 2011 Annual Data Report: international data.

    Science.gov (United States)

    Kasiske, B L; Skeans, M A; Leighton, T R; Ghimire, V; Leppke, S N; Israni, A K

    2013-01-01

    For the first time, OPTN/SRTR has undertaken to publish global transplant rates as part of its Annual Data Report. Understanding why rates vary from country to country may lead to a better understanding of how to improve access to transplant everywhere. Availability of information varies substantially from country to country, and how complete and accurate the data are is difficult to ascertain. For Canada, Malaysia, and the United Kingdom, data were supplied at SRTR request from well-known registries. For many other countries, SRTR was unable to obtain information, and data from the World Health Organization's Global Observatory on Donation and Transplantation were used. Transplant counts and rates vary substantially around the world, likely due to 1) differences in rates of end-organ diseases, 2) economic differences in the ability to provide transplants or other end-organ disease treatment, 3) cultural differences that might support or hinder organ donation and transplant, and 4) reporting differences.

  11. The International Quotidian Dialysis Registry: annual report 2006.

    Science.gov (United States)

    Nesrallah, Gihad E; Suri, Rita S; Zoller, Rezso; Garg, Amit X; Moist, Louise M; Lindsay, Robert M

    2006-07-01

    Interest in short daily and nocturnal hemodialysis (HD) regimens continues to grow worldwide. Despite growing optimism that these therapies will afford better patient outcomes over conventional HD, the current literature has not been viewed as sufficiently compelling to affect widespread implementation in most jurisdictions. Before these therapies can gain wider acceptance, larger and more rigorous studies will likely be needed. In June 2004, the Quotidian Dialysis Registry, based at the Lawson Health Research Institute at the University of Western Ontario, Canada, began recruiting patients across North America. By using an Internet-based data entry platform, patients from various centers worldwide will eventually be recruited, and studied prospectively. This paper constitutes the second annual update on patient and center recruitment, patient and treatment characteristics, and future directions for the registry. PMID:16805881

  12. Do mobile pensioners threaten the deferred taxation of savings?

    OpenAIRE

    Meier, Volker; Wagener, Andreas

    2011-01-01

    We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on savings and a full taxation of interest. Mobility of the old calls for lower degrees of deferral and reduced taxation of interest. However, the optimum never entails full immediate taxation of savings in com...

  13. Taxation and the Allocation of Talent

    OpenAIRE

    Eric Weyl; Charles Nathanson; Ben Lockwood

    2013-01-01

    Taxation affects the allocation of talented individuals across industries by blunting material incentives and thus relatively magnifying the non-pecuniary benefits of pursuing a "calling". If higher-paying industries (e.g. finance and management) generate less positive net externalities than lower-paying professions (e.g. public service and education) this may enhance efficiency. We develop a theory of income taxation as implicit Pigouvian taxation of these externalities and calibrate it usin...

  14. Consumption or Income Taxation for the Philippines?

    OpenAIRE

    Casimiro V. Miranda, Jr.

    2001-01-01

    Apropos the Philippines' perennial tax problems, the pros and cons of consumption and income taxation are weighed in terms of their respective effects on revenue generation by drastically reducing the negative effects of non-preference revelation and its closely related free rider problem and, on efficiency and equity concerns. The study concludes that consumption taxation is more appropriate for the Philippines than income taxation.

  15. Capital gains taxation under different tax regimes

    OpenAIRE

    Sureth, Caren; Langeleh, Dirk

    2005-01-01

    This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analyzed, a classical corporate tax system with double taxation of profits on corporate and personal level, a shareholder relief system, that reduces double taxation completely. It can be shown that general analytical solutions for ...

  16. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-05-01

    Full Text Available In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation of the country of destination of income. Thus, more interesting becomes the study of the phenomenon of double taxation at EU level given the distinct presence of 27 sovereignties in full process of European integration So, this paper aims to identify how the European Union handles the phenomenon of double taxation, making a shift from defining this phenomenon to identifying the legislation designed to avoid or eliminate the phenomenon of double taxation in the field of EU direct taxation.Also, this paper deems necessary to stop a moment upon the fiscal harmonization and integration in the indirect taxation field of the European Union.

  17. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  18. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    OpenAIRE

    Т. Murovana

    2013-01-01

    Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses en...

  19. Delaying Integration of Immigrant Labor for the Purpose of Taxation

    OpenAIRE

    Richter, Wolfram F.

    2002-01-01

    Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative to the Employment Principle and the Origin Principle. The former governs the international taxation of labor while a close substitute to the latter - the Nationality Principle - is underlying U.S. tax law. The paper ...

  20. Electronic Project of Taxation Based on EC Under Single Nation

    Institute of Scientific and Technical Information of China (English)

    WANG Tao; ZENG Xiao-ping

    2002-01-01

    Because of no real location and its virtual interaction, the information flow, the cash flow and the logistic flow of EC(Electronic Commerce) are to be separated individually. So the traditional taxation based on those three flows is challenged. Under this condition, this paper researches how to levy taxes on EC through internet using internet technology. As to simplify the model, it relates under a single nation. But it will also give some measures about the international trades.

  1. SSI's International Development Co-operation (SIUS). Annual report 1998

    International Nuclear Information System (INIS)

    SSI's International Development Co-operation (SIUS), the Swedish program for radiation protection work in Central and Eastern Europe, has since its start in 1992 been granted SEK 109 million by the Swedish government. The projects are accessed, planned and performed in close co-operation with partner organisations in Eastern Europe. This report presents the financial status and a summary of the projects, their status and distribution over the countries and project areas. The presentation is updated as of December 1998

  2. International VLBI Service for Geodesy and Astrometry 2014 Annual Report

    Science.gov (United States)

    Baver, Karen D. (Editor); Behrend, Dirk (Editor); Armstrong, Kyla L. (Editor)

    2015-01-01

    IVS is an international collaboration of organizations which operate or support Very Long Baseline Interferometry (VLBI) components. The goals are: 1. To provide a service to support geodetic, geophysical and astrometric research and operational activities. 2. To promote research and development activities in all aspects of the geodetic and astrometric VLBI technique. 3. To interact with the community of users of VLBI products and to integrate VLBI into a global Earth observing system.

  3. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

    Full Text Available The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts.

  4. Redistributive Taxation and Public Expenditures

    OpenAIRE

    Bandyopadhyay, Sanghamitra; Esteban, Joan

    2007-01-01

    We introduce a model of redistributive income taxation and public expenditure. Besides redistributing personal income by means of taxes and transfers, the government supplies goods and services. The government chooses the tax schedule that is found acceptable by the largest share possible of the population. We show that there is a unique income tax schedule that is universally acceptable. The progressivity of the income tax is shown to depend on the composition of the public expenditure and o...

  5. Optimal Energy Taxation in Cities

    OpenAIRE

    Borck, Rainald; Brueckner, Jan K.

    2016-01-01

    This paper presents the first investigation of the effects of optimal energy taxation in an urban spatial setting. Rather than exploring the effects of a carbon tax, our approach is to derive the supplements to existing taxes that are needed to support the social optimum. We then analyze the effects of these taxes on urban spatial structure. Emissions are generated by housing consumption and commute trips, and the optimal tax structure has a tax on commuting, housing floor space, and land. Th...

  6. Estate Taxation with Altruism Heterogeneity

    OpenAIRE

    Emmanuel Farhi; Iván Werning

    2013-01-01

    We develop a theory of optimal estate taxation in a model where bequest inequality is driven by differences in parental altruism. We show that a wide range of results are possible, from positive taxes to subsidies. The results depend on redistributive objectives implicit in the cardinal specification of utility and social welfare functions. We propose a normalization that is helpful in classifying these different possibilities. We isolate cases where the optimal policy bans negative bequests ...

  7. International Atomic Energy Agency Annual Report 2010 [Spanish Version

    International Nuclear Information System (INIS)

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  8. International Atomic Energy Agency Annual Report 2010 [Russian Version

    International Nuclear Information System (INIS)

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  9. International Atomic Energy Agency Annual Report 2010 [French Version

    International Nuclear Information System (INIS)

    The Annual Report 2010 aims to summarize only the significant activities of the Agency during the year in question The main part of the report, starting on page 17, generally follows the programme structure as given in The Agency's Programme and Budget 2010-2011 (GC(53)/5). The introductory chapter, 'Overview', seeks to provide a thematic analysis of the Agency's activities within the context of notable developments during the year More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement and Background to the Safeguards Statement and Summary. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM and is also available on the Agency's web site at http://www.iaea.org./Publications/ Reports/index.html. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this report do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The mention of names of specific companies or products (whether or not indicated as registered) does not imply any intention to infringe proprietary rights, nor should it be construed as an endorsement or recommendation on the part of the Agency. The term 'non-nuclear-weapon State' is used as in the Final Document of the 1968 Conference of Non-Nuclear-Weapon States (United Nations document A/7277) and in the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) The term 'nuclear weapon State' is as used in the NPT.

  10. 1993 IERS (International Earth Rotation Service) annual report.

    Science.gov (United States)

    1994-07-01

    Contents: I. General information. 1. Organization of the International Earth Rotation Service. 2. The rotation of the Earth and related space-time references. II. Central Bureau results. 1. Global analysis up to 1993. 2. Implementation of the IERS Celestial Reference Frame. 3. Implementation of the IERS Terrestrial Reference Frame. 4. Evaluation of the Earth Orientation Parameters. III. Sub-bureaux reports. 1. Sub-Bureau for Rapid Service and Predictions. 2. Sub-Bureau for Atmospheric Angular Momentum. IV. Coordinating centres reports. 1. Very Long Baseline Interferometry (VLBI). 2. Global Positioning System (GPS). 3. Satellite Laser Ranging (SLR). V. IERS Earth Rotation and Reference Frames Data Bank. 1. Central Bureau. 2. Sub-Bureau for Rapid Service and Predictions.

  11. 1992 IERS (International Earth Rotation Service) annual report.

    Science.gov (United States)

    1993-07-01

    Contents: I. General information. 1. Organization of the International Earth Rotation Service. 2. The rotation of the Earth and related space-time references. II. Central Bureau results. 1. Global analysis up to 1992. 2. Implementation of the IERS Celestial Reference Frame. 3. Implementation of the IERS Terrestrial Reference Frame. 4. Evaluation of the Earth Orientation Parameters. III. Sub-bureaux reports. 1. Sub-Bureau for Rapid Service and Predictions. 2. Sub-Bureau for Atmospheric Angular Momentum. IV. Coordinating centres reports. 1. Very Long Baseline Interferometry (VLBI). 2. Lunar Laser Ranging (LLR). 3. Global Positioning System (GPS). 4. Satellite Laser Ranging (SLR). V. IERS Earth Rotation and Reference Frames Data Bank. 1. Central Bureau. 2. Sub-Bureau for Rapid Service and Predictions.

  12. International Earth Rotation Service (IERS). Annual report for 1991.

    Science.gov (United States)

    1992-07-01

    Contents: I. General information. 1. Organization of the International Earth Rotation Service. 2. The rotation of the Earth and related space-time references. II. Central Bureau results. 1. Global analysis up to 1991. 2. Implementation of the IERS Celestial Reference Frame. 3. Implementation of the IERS Terrestrial Reference Frame. 4. Evaluation of the Earth Orientation Parameters. III. Sub-bureaux reports. 1. Sub-Bureau for Rapid Service and Predictions. 2. Sub-Bureau for Atmospheric Angular Momentum. IV. Coordinating centres reports. 1. Very Long Baseline Interferometry (VLBI). 2. Lunar Laser Ranging (LLR). 3. Global Positioning System (GPS). 4. Satellite Laser Ranging (SLR). V. IERS Earth Rotation and Reference Frames Data Bank. 1. Central Bureau. 2. Sub-Bureau for Rapid Service and Predictions.

  13. Globalization and Corporate Taxation

    OpenAIRE

    KUMAR, Manmohan S.; Dennis P. Quinn

    2012-01-01

    This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between f...

  14. 6th Annual International Conference on ICT: Big Data, Cloud and Security

    CERN Document Server

    2015-01-01

    The Annual International Conference on ICT: Big Data, Cloud and Security (ICT-BDCS 2015) serves as a platform for industry professionals, academics, researchers, scientists, consultants and policy makers to interact and discuss various issues in big data, cloud computing and IT security.

  15. Welfare Effects of Distortionary Company Car Taxation

    NARCIS (Netherlands)

    Gutiérrez-i-Puigarnau, Eva; Ommeren, van Jos

    2007-01-01

    In Europe, company cars are offered by employers as fringe benefits to their employees at a lower price than employees pay in the car market, mainly due to favourable taxation of company cars. We analyse the welfare effects of favourable taxation of company cars for the Netherlands. The estimated an

  16. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    B. Jacobs

    2005-01-01

    This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital t

  17. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that... year. (d) (e) Exempt organization as shareholder—(1) In general. If the shareholder of a PFIC is...

  18. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Science.gov (United States)

    2010-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.871-7(d) (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  19. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... January 1, 1967, see 26 CFR 1.882-1 (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business...

  20. 78 FR 55772 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2013-09-11

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF STATE U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on Monday, October 21 and Tuesday, October...

  1. Electronic documents circulation in taxation

    Directory of Open Access Journals (Sweden)

    Yanchev A.V.

    2015-03-01

    Full Text Available Scientific recommendations on electronic documents circulation’s introduction in the system of the taxation are developed. The model of the initial tax calculation is offered which in contrast to available one takes into account the specific of enterprise’s administrative business-processes and also the algorithm of tax-payer’s electronic authentication in global system of electronic government. This allows without additional costs to boost information streams’ quality on electronic documentation of tax calculations. This also allows avoiding documents’ doubling and their separate requisites in state database.

  2. BANKRUPTCY RULES AND PROGRESSIVE TAXATION

    OpenAIRE

    Juan de Dios Moreno Ternero; Antonio Villar Notario

    2002-01-01

    This paper explores the relative progressivity of the main bankruptcy rules in taxation problems. A rule F is more progressive than a rule G when the after-tax income vector generated by F Lorenz dominates that generated by G. We focus our analysis on four classical rules (proportional, equal-awards, equal-losses and Talmud) and on the TAL-family, introduced in Moreno-Ternero & Villar (2002). This family depends on a parameter Theta belongs to [0,1] and encompasses the constrained equal award...

  3. The European annuals of the International Journal of Psychoanalysis: the benefits of linguistic diversity.

    Science.gov (United States)

    Quinodoz, Jean-Michel

    2012-02-01

    This paper presents the Annuals of the International Journal of Psychoanalysis, which have been published in Europe since 2003, successively in French, Italian, German, Turkish and Russian. Like the Annuals published since 1985 in Latin America, these are designed to give non-Anglophone readers access to a selection of leading psychoanalytic articles. Each European Annual makes its own selection so the content varies from one Annual to another. Psychoanalysts on the various editorial committees translate the texts from English into their native target language on a voluntary basis. Beyond the geographical and cultural criteria, the desire to translate and the enjoyment of translating are among the key criteria. The Annual editors consider it important that the English language should continue to exist as a psychoanalytic lingua franca, without actually becoming its universal language, so that the richness and diversity of the psychoanalytic languages and terminologies can be preserved. The European Annuals in French, Italian, German, Turkish and Russian, with their linguistic and cultural characteristics, are then presented in turn. PMID:22320144

  4. International Society for Cell and Gene Therapy of Cancer 2009 Annual Meeting held in Cork, Ireland.

    Science.gov (United States)

    Guinn, Barbara; Casey, Garrett; Möller, Mecker G; Kasahara, Noriyuki; O'Sullivan, Gerald C; Peng, Kah-Whye; Tangney, Mark

    2010-01-01

    The International Society for Cell and Gene Therapy (ISCGT) of Cancer annual meeting was held from September 2 through September 4, 2009, in Cork, Ireland ( www.iscgt2009.com ). The conference was held in conjunction with the Irish Society for Gene and Cell Therapy third annual meeting, and brought together scientists and clinicians from around the world in a country developing its knowledge economy. Next year's ISCGT meeting will be held in Doha, the capital of Qatar ( www.iscgt.net ), from September 27 through September 29, 2010.

  5. NCC Submission to the Commission on Taxation, June 2008

    OpenAIRE

    2008-01-01

    A Commission on Taxation has been established to review the structure, efficiency and appropriateness of the Irish taxation system. The NCC prepared the following submission. It highlights the importance of taxation policy to competitiveness, and calls for further actions to assess how the taxation system can promote the development of the knowledge economy. It also highlights the importance of maintaining Ireland’s competitive labour tax wedge and the need to review property taxation.

  6. Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation

    OpenAIRE

    Schindler, Dirk; Yang, Hongyan

    2010-01-01

    To analyze the optimal social insurance package, we set up a two-period life-cycle model with risky human capital investment in which the government has access to labor taxation, education subsidies and capital taxation. Social insurance is provided by redistributive labor taxation. Moreover, both education subsidies and capital taxation are used as catalysts to facilitate social insurance by mitigating distortions from labor taxation. We derive a Ramsey-rule for the optimal combination of th...

  7. Taxation of Insolvent Companies: Empirical Evidence in Portugal

    Directory of Open Access Journals (Sweden)

    Ana Cristina dos Santos Arromba Dinis

    2016-04-01

    Full Text Available This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC. For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA, the tax and customs authority (TA, and court magistrates (CM, in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.

  8. Towards a coherent European approach for taxation of combustible waste

    Energy Technology Data Exchange (ETDEWEB)

    Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  9. No taxation without representation: China's taxation history and its political-legal development

    OpenAIRE

    Xu, Y

    2009-01-01

    China's ancient tax system, primarily built on land tax, suited its huge agrarian economic basis, which remained little changed for several thousand years. A variety of other taxes and revenue-like sources including the monopoly of salt and iron and compulsory labour duties were imposed as supplements to formal taxation. Informal taxation existed along with the development of formal taxation because formal tax revenues often could not meet government needs particularly at local levels. An adv...

  10. The mutual impact of deferral labour taxation and capital income taxation on risk-taking behaviour: An experimental analysis

    OpenAIRE

    Massarrat-Mashhadi, Nima

    2013-01-01

    Does the timing of labour earnings taxation encroaches upon capital income taxation and individual risk-taking investment decisions, i.e. portfolio selection? This paper presents the results of a laboratory experiment that is, contrary to previous approaches, not restricted to the analysis of capital income taxation (fully taxable vs. tax-exempt investment earnings) and individual risktaking, but adds other dimensions of taxation, i.e. deferral or immediate labour earnings taxation. Empirical...

  11. International Working Group on Fast Reactors Second Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    The Agenda of the Meeting was as follows: Opening of the meeting. 2. Appraisal of the IWGFB's activity for the period from the first annual meeting of the Group. 3. Comments on national programmes on fast breeder reactors. 4. Presentation of general findings and conclusions of national and regional meetings on fast reactor problems held in represented countries and international organisations last year. 5. Comments on the programmes of international meetings on fast reactors to be held in 1969. 6. Consideration of a schedule for meetings on fast reactors in 1970. 7. Suggestions for the topics and location of specialists' meetings in 1969-1970. 8. Suggestions for reviews and studies in the field of fast reactors. 9. The time and place of the third annual meeting of the IWGFR. 10. Closing of the meeting

  12. Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia

    OpenAIRE

    Hastuti, Sri; Diah Hari SURYANINGRUM; Luky SUSILOWATI; Muchtolifah

    2014-01-01

    The increased in internet and telecommunication usage has become the reason for the adopting of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this development does not show in the usage of the e-filling systems. This condition is the reason for this study to investigate the implementation of e-filling systems taxation policy by using decomposition...

  13. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part II

    International Nuclear Information System (INIS)

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  14. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part I

    International Nuclear Information System (INIS)

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  15. The 2nd International Association of Neurorestoratology Annual Conference(IANAC)Summary

    Institute of Scientific and Technical Information of China (English)

    Lin CHEN; Da-Qian HUANG; Di CHEN; Hong-Yun HUANG

    2009-01-01

    The 2nd International Association of Neurorestoratology Annual Conference(IANAC)was successfully held in Beijing, China,from April 24 to 26,2009.More than 200 representatives from 30 countries and regions attended the meeting and carried out extensive academic communications and reached important consensus on many issues in neuroregeneration,neural structural repair,neural replacement,neuroprotection,neuromodulation,neurorehabilitation,neuroplasticity and other areas in the field of neurorestoratology.The general assembly adopted"Beijing Declaration of International Association of Neurorestoratology"(Beijing Declaration)that was proposed by 32 scientists from 18 countries.

  16. Proceedings from The 8th Annual International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) Conference

    DEFF Research Database (Denmark)

    Troum, Orrin M; Pimienta, Olga L; Olech, Ewa;

    2016-01-01

    The International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) was founded in 2005 with the goal of discussing matters related to imaging in rheumatology, particularly, validation, education, and use in both clinical practice and research. The field of musculoskeletal (MSK) imaging...... is continuously evolving; therefore, education for healthcare providers in this field is of paramount importance. ISEMIR's international faculty and world-renowned experts presented the newest information as it relates to the use of magnetic resonance imaging (MRI) and ultrasound (US) at the 8th...... annual ISEMIR meeting that took place on April 17-18 in Santa Monica, California. Presentations from the meeting can be viewed at www.isemir.org....

  17. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  18. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  19. TAXATION TRENDS IN EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Maria GRIGORE

    2009-10-01

    Full Text Available This work contains an economic analysis of the tax rates and revenue ratios of the European Union Member States. The paper also includes the structural reform initiatives that have been high on the tax policy agenda in last period. Despite the fairly short span of time, a wide spectrum of tax reforms was implemented or are going to be implemented (the Common Consolidated Corporate Tax Base, the key reform initiatives including dual income taxes and flat taxes, the elimination of harmful tax competition, the simplification and rationalization of the current VAT rates structure or key elements contributing to the establishment of the VAT anti-fraud strategy within the EU. The main objective of this paper is to present a fairly view of the structure, level and trends of taxation in the European Union over the last ten years.

  20. APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    O. S. Golubova

    2011-01-01

    Full Text Available Specificity concerning cost formation of construction work executed by  entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity. Dozens of business entities applying various taxation systems are involved in the execution of the construction process. For this reason an inclusion of taxes in work cost may have a decisive influence on the selection of a contractor for an object construction.  

  1. Economic crisis and taxation in Europe

    OpenAIRE

    Luigi, Bernardi

    2011-01-01

    The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in several ways. The tax systems may have exacerbated the crisis, and this raises the question of the need for a better system of taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different effects of the crisis on different kinds of tax revenue, as a result of both the automatic stabilizers and the discretional measur...

  2. Optimal Energy Taxation for Environment and Efficiency

    Energy Technology Data Exchange (ETDEWEB)

    Pak, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-11-01

    Main purpose of this research is to investigate about how to use energy tax system to reconcile environmental protection and economic growth, and promote sustainable development with the emphasis of double dividend hypothesis. As preliminary work to attain this target, in this limited study I will investigate the specific conditions under which double dividend hypothesis can be valid, and set up the model for optimal energy taxation. The model will be used in the simulation process in the next project. As the beginning part in this research, I provide a brief review about energy taxation policies in Sweden, Netherlands, and the United States. From this review it can be asserted that European countries are more aggressive in the application of environmental taxes like energy taxes for a cleaner environment than the United States. In next part I examined the rationale for optimal environmental taxation in the first-best and the second-best setting. Then I investigated energy taxation how it can provoke various distortions in markets and be connected to the marginal environmental damages and environmental taxation. In the next chapter, I examined the environmentally motivated taxation in the point of optimal commodity taxation view. Also I identified the impacts of environmental taxation in various circumstances intensively to find out when the environment tax can yield double dividend after taking into account of even tax-interaction effects. Then it can be found that even though in general the environmental tax exacerbates the distortion in the market rather than alleviates, it can also improve the welfare and the employment under several specific circumstances which are classified as various inefficiencies in the existing tax system. (author). 30 refs.

  3. 14th Annual international meeting of wind turbine test stations: Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1994-11-01

    These proceedings are of the 14th Annual International Meeting of Test Stations. As the original charter states these meetings are intended to be an international forum for sharing wind turbine testing experiences. By sharing their experiences they can improve testing skills and techniques. As with all new industries the quality of the products is marked by how well they learn from their experiences and incorporate this learning into the next generation of products. The test station`s role in this process is to provide accurate information to the companies they serve. This information is used by designers to conform and improve their designs. It is also used by certification agencies for confirming the quality of these designs. By sharing of experiences they are able to accomplished these goals, serve these customers better and ultimately improve the international wind energy industry.

  4. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of gain or loss from a section 988 transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... computation of exchange gain or loss. (a) Disposition of nonfunctional currency. (1) Recognition of...

  5. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995... income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a DISC for a... transfers to avoid tax. (2) Under section 995(a), the shareholders of a DISC, or a former DISC, are...

  6. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Science.gov (United States)

    2010-04-01

    ..., 2003. For transactions prior to that date, see § 1.83-7 as published in 26 CFR part 1 (revised as of... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7... of nonqualified stock options. (a) In general. If there is granted to an employee or...

  7. Cancer immunotherapy out of the gate: the 22nd annual Cancer Research Institute International Immunotherapy Symposium.

    Science.gov (United States)

    Tontonoz, Matthew; Gee, Connie E

    2015-05-01

    The 22nd annual Cancer Research Institute (CRI) International Immunotherapy Symposium was held from October 5-8, 2014, in New York City. Titled "Cancer Immunotherapy: Out of the Gate," the symposium began with a Cancer Immunotherapy Consortium satellite meeting focused on issues in immunotherapy drug development, followed by five speaker sessions and a poster session devoted to basic and clinical cancer immunology research. The second annual William B. Coley lecture was delivered by Lieping Chen, one of the four recipients of the 2014 William B. Coley Award for Distinguished Research in Tumor Immunology; the other three recipients were Gordon Freeman, Tasuku Honjo, and Arlene Sharpe. Prominent themes of the conference were the use of genomic technologies to identify neoantigens and the emergence of new immune modulatory molecules, beyond CTLA-4 and PD-1/PD-L1, as new therapeutic targets for immunotherapy. PMID:25941356

  8. Cancer immunotherapy out of the gate: the 22nd annual Cancer Research Institute International Immunotherapy Symposium.

    Science.gov (United States)

    Tontonoz, Matthew; Gee, Connie E

    2015-05-01

    The 22nd annual Cancer Research Institute (CRI) International Immunotherapy Symposium was held from October 5-8, 2014, in New York City. Titled "Cancer Immunotherapy: Out of the Gate," the symposium began with a Cancer Immunotherapy Consortium satellite meeting focused on issues in immunotherapy drug development, followed by five speaker sessions and a poster session devoted to basic and clinical cancer immunology research. The second annual William B. Coley lecture was delivered by Lieping Chen, one of the four recipients of the 2014 William B. Coley Award for Distinguished Research in Tumor Immunology; the other three recipients were Gordon Freeman, Tasuku Honjo, and Arlene Sharpe. Prominent themes of the conference were the use of genomic technologies to identify neoantigens and the emergence of new immune modulatory molecules, beyond CTLA-4 and PD-1/PD-L1, as new therapeutic targets for immunotherapy.

  9. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    Science.gov (United States)

    Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

    2016-10-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

  10. The taxation of diesel cars in Belgium – revisited

    International Nuclear Information System (INIS)

    This paper compares the current taxation of diesel and gasoline cars in Belgium with the guidelines for optimal taxation. We find that diesel cars are still taxed much less than gasoline cars, resulting in a dominant market share for diesel cars in the car stock. If the fuel tax is the main instrument to control for externalities and generate revenues, the diesel excise should be much higher than the excise on gasoline for two reasons: diesel is more polluting than gasoline and more importantly, through the better fuel efficiency, diesel cars contribute less fiscal revenues per mile. - Highlights: ► With a correct tax system the diesel excise should be higher than that on gasoline. ► When this is difficult, the fixed annual charge should be higher for diesel cars. ► The current tax structure for gasoline and diesel cars in Belgium is suboptimal. ► It implies that CO2 emissions are reduced, but in a very cost-inefficient way

  11. Taxation, Risk-Taking, and Household Portfolio Behavior

    OpenAIRE

    James M. Poterba

    2001-01-01

    This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for households to invest in these assets, and the effect of capital gains taxation on asset sales. It also addresses a range of emerging issues, such as the impact of taxation on the behavior of mutual funds and...

  12. Green taxation and individual responsibility

    Energy Technology Data Exchange (ETDEWEB)

    Ballet, Jerome [C3ED Centre of Economics and Ethics for Environment and Development, UVSQ, University of Versailles, Saint-Quentin-en-Yvelines (France); Bazin, Damien [EMAFI Macroeconomics and International Finance Research Centre at University of Nice Sophia Antipolis, 28, avenue Valrose, BP 2135, 06103 Nice (France); Lioui, Abraham [Department of Economics, Bar Ilan University, Ramat Gan (Israel); Touahri, David [LEST Institute of Labor Econmics and Industrial Sociology and Mediterranean University Aix-Marseille II, Marseille (France)

    2007-09-15

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  13. Green taxation and individual responsibility

    International Nuclear Information System (INIS)

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  14. Highlights from the Fourth International Society for Computational Biology Student Council Symposium at the Sixteenth Annual International Conference on Intelligent Systems for Molecular Biology

    Directory of Open Access Journals (Sweden)

    Gehlenborg Nils

    2008-10-01

    Full Text Available Abstract In this meeting report we give an overview of the talks and presentations from the Fourth International Society for Computational Biology (ISCB Student Council Symposium held as part of the annual Intelligent Systems for Molecular Biology (ISMB conference in Toronto, Canada. Furthermore, we detail the role of the Student Council (SC as an international student body in organizing this symposium series in the context of large, international conferences.

  15. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    Science.gov (United States)

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  16. Taxation trends in the European Union: 2013 edition

    OpenAIRE

    European Commission

    2013-01-01

    This is the seventh issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period.

  17. Taxation trends in the European Union: 2012 edition

    OpenAIRE

    European Commission

    2012-01-01

    This is the sixth issue of 'Taxation Trends in the European Union', an expanded and improved version of a previous publication, 'Structures of the taxation systems in the European Union'. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period.

  18. Consumption Taxation in a Digital World : A Primer

    NARCIS (Netherlands)

    Ligthart, J.E.

    2004-01-01

    The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is

  19. Considerations Regarding the Environmental Responsibility and Taxation

    Directory of Open Access Journals (Sweden)

    Florian-Marcel Nuta

    2012-02-01

    Full Text Available The public policy tool of taxation may generate discouraging effects upon the economicagents – consumers or producers – but also could beused as incentives. High environmental taxationcould generate crowding effect in terms of responsibility. Sometimes a very sophisticated system ofenvironmental taxation is the basis for a highly regulated business environment and conformity butwith a lack of real responsible citizenship. We aretrying to see if the impact of taxation uponresponsibility is real and can affect the motivation for environmental responsible citizenship. Themain findings are related to the impact of regulating power of environmental taxes. Also there isevident the interest of entrepreneurs in environmentally responsible behavior and the less informationabout the benefits of responsible citizenship.

  20. How should green taxation be designed?

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes...... directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous....... This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  1. Are increases in cigarette taxation regressive?

    Science.gov (United States)

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

  2. Double taxation conventions, structure and evolution of the american tax system

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-06-01

    Full Text Available This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

  3. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2001-01-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the "duties of the sovereign" and on the "maxims of taxation". Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore and also contrarily to the existing interpretations we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the "maxims".

  4. Annual International Conference of the German Operations Research Society (GOR) University of Augsburg

    CERN Document Server

    Borgwardt, Karl-Heinz; Klein, Robert; Tuma, Axel

    2009-01-01

    This book contains 93 selected papers from the symposium "Operations Research 2008" which was held from September 3-5, 2008 at the University of Augsburg, Germany. The international conference, which also serves as the annual meeting of the German Operations Research Society (GOR), attracted 580 participants from more than thirty countries. The general theme "Operations Research and Global Business" stresses the important role of Operations Research in improving decisions in the increasingly complex global business environment. Operations Research represents one of the most successful instruments for organizing business processes, as many applications in areas like supply chain management or financial management show. The book gives a broad overview of the various facets of Operations Research: mathematical methods such as optimization, forecasting, data analysis or game theory and their applications in business, economics and social life.

  5. Taxation and forms of organizing business activities

    Directory of Open Access Journals (Sweden)

    Đinđić Srđan

    2013-01-01

    Full Text Available This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of the present value of the total paid tax. Meanwhile the corporation is handicapped because it postpones loss deductions, that is, it postpones tax saving, which directly influences the level of the present value of saved tax. The global trend of gradually moving from the classical system towards shareholder relief provision, above all in the form of a reduced withholding tax rate on dividends, has two opposing features: it simplifies the tax procedure while neglecting the distributional aims (consequences of taxation. The analysis of a particular practical example from the Serbian tax context enables us to draw a conclusion in relation to the relative taxes paid by entrepreneurs versus enterprises. The developed countries favour fiscally transparent entities, whereas Serbia allocates tax privileges to enterprises.

  6. Taxation Policies Adjust,Motor Vehicles Boost

    Institute of Scientific and Technical Information of China (English)

    Alice

    2007-01-01

    @@ In recent years,Chinese automotive industry,as one of the pillar industries has kept on rising.In 2006,Chinese auto production ranked the third in the world.The governmental authorities are also studying the corresponding taxations to boost the healthy development of Chinese automotive industry.

  7. Taxation in the MERCOSUR and Coordination Possibilities

    OpenAIRE

    Alberto Daniel Barreix; Luiz Arruda Villela

    2003-01-01

    This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.

  8. Does Income Taxation Affect Partners’ Household Chores?

    NARCIS (Netherlands)

    van Soest, A.H.O.; Stancanelli, E.G.F.

    2010-01-01

    We study the impact of income taxation on both partners‟ allocation of time to market work and unpaid house work in households with two adults. We estimate a structural household utility model in which the marginal utilities of leisure and house work of both partners are modelled as random coefficie

  9. Highlights from the 6th International Society for Computational Biology Student Council Symposium at the 18th Annual International Conference on Intelligent Systems for Molecular Biology

    Directory of Open Access Journals (Sweden)

    Michaut Magali

    2010-12-01

    Full Text Available Abstract This meeting report gives an overview of the keynote lectures and a selection of the student oral and poster presentations at the 6th International Society for Computational Biology Student Council Symposium that was held as a precursor event to the annual international conference on Intelligent Systems for Molecular Biology (ISMB. The symposium was held in Boston, MA, USA on July 9th, 2010.

  10. Opening new horizons, building new synergies : 1998 annual report of Hydro-Quebec International

    International Nuclear Information System (INIS)

    Hydro-Quebec International (HQI) was established in 1978 as a wholly owned subsidiary of Hydro-Quebec. Its mission is to contribute to Hydro-Quebec's growth and profitability by investing in energy partnerships and by selling Hydro-Quebec expertise internationally. This annual report presents highlights of the company's operations, balance sheet, financial position, and investments. 1998 proved to be a year of market development and prospecting which yielded promising results. The expanded scope of the company that now includes investment and infrastructure construction was already generating $ 26 million in economic spinoff for Quebec. The report highlights HQI's involvement in Europe, the Middle East, Africa, and Asia. Great strides have been made also in ensuring the most rigorous practices possible to assess and manage risk and to bolster the company's ability to take unforeseen events in stride. On the investment side, in 1998, the first year of its involvement as an investor, HQI initiated investments amounting to $137 million. Plans are to double that figure in 1999. tabs., figs

  11. Taxation on environmental pollution and energy consumption 1995

    International Nuclear Information System (INIS)

    The document gives statistics on taxation of pollution caused to the environment and on energy consumption in Denmark. These forms of taxation are rapidly increasing in Denmark as a consequence of the country's environmental policy. In 1995 the total state revenue from these sources was 23.5 billion Danish kroner which comprises 7.1% (compared to 6.5% for 1994) of the total revenue from all forms of taxation. Revenues in 1995 are 8.2 billion Danish kroner higher than in 1986. The State's revenue from taxation of energy consumption was 18.4 billion Danish kroner, which is 78% of revenues from taxation on both environmental pollution and on energy consumption. Revenues from taxation on pollution of the environment was 5.2 billion Danish kroner. The contribution of the taxation of environmental pollution has increased from 2% in 1986 to 22% in 1995 of the total revenue from taxation of both environmental pollution and energy consumption. Statistics include revenues from taxation on petrol, electric power, the use of gas and diesel oil and fuel oils, on kerosone and tar fuels for heating, on autogas and bottled gas, and on pit coal and lignite. Details are given on taxation revenues from the taxation of the different forms of environmental pollution such as carbon dioxide and rubbish etc. and on the taxation on carbon dioxide emission from the use of energy products such as electricity and various fuels. Information is given on grants given to projects for reducing the emission of carbon dioxide from 1993-1996 and on the phasing of taxation on environmental pollution in accordance with the Danish tax reforms. (AB)

  12. A research of green taxation policy for promoting energy saving and emission reduction

    Institute of Scientific and Technical Information of China (English)

    Zhang Wen

    2009-01-01

    relevant to green taxation in the current taxation system, such as resource tax, consumer tax, and so on; collecting new environmental tax; perfecting the preferential taxation policies for the energy saving and environmental protection industries.

  13. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    Science.gov (United States)

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. PMID:25933484

  14. Taxation of E-Commerce: Persistent Problems and Recent Developments

    OpenAIRE

    Bach, Stefan; Hubbert, Markus; Müller, Walter

    2000-01-01

    E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a severe revenue shortfall. Turnover taxation/VAT raise problems if foreign suppliers sell electronic products or services to final consumers online. VAT should be charged in the country where the consumpt...

  15. TAX POLICY ISSUES - TAXATION OF HUNGARIAN AGRICULTURAL ACTIVITY

    OpenAIRE

    Molnar, Barna; Goda, Matyas; Kocsis-Andrasik, Agnes

    2005-01-01

    In modern market economies the majority of state revenues is derived from taxation. Since 1988 the Hungarian regulations on taxation follow the practices of developed countries. The system of burdening is focused/based more and more on consumption instead of production as a result of tax reforms. The different types of enterprises and their activities are subjected to various taxation rules. Unfavourable conditions in agriculture (higher risk, lower profitability) are controlled through the a...

  16. Catalyzers for Social Insurance : Education Subsidies vs. Real Capital Taxation

    OpenAIRE

    Dirk Schindler; Hongyan Yang

    2009-01-01

    We set up a two-period model, where individuals finance educational investment and first-period consumption by borrowing against risky second-period labor income. We show that the government should use both education subsidies and capital taxation to mitigate distortions, stemming from social insurance through labor taxation, and we derive a Ramsey-rule for the optimal combination of these instruments. Relative to capital taxation, optimal education subsidies increase in their relative effect...

  17. Capital market research in taxation:Do it in China!

    Institute of Scientific and Technical Information of China (English)

    Oliver; Zhen; Li; Ning; Cai

    2011-01-01

    Starring from MM’s theories,we discuss some important topics in capital market research in taxation.We use this article to introduce intuitions and techniques of capital market research in taxation to Chinese researchers.While it is apparent that many Chinese researchers have already mastered these techniques,we hope that more researchers will be interested in this line of research.We believe that China provides fertile ground for capital market research in taxation.

  18. Trade Finance, Bank Bail-outs and Profit Taxation in an Interconnected World

    OpenAIRE

    Schmidt-Eisenlohr, Tim

    2010-01-01

    Defense date: 24/05/2010 Examining Board: Prof. Giancarlo Corsetti, EUI, Supervisor Prof. Andrew Bernard, Tuck School of Business at Dartmouth Prof. Russell Cooper, EUI Prof. Jonathan Eaton, New York University Countries are increasingly linked internationally. The three models developed in this thesis shed light on how firms and governments respond to the increasing interconnectedness of the world economy, analyzing profit taxation, trade finance and government intervention...

  19. Swedish Taxation in a 150-year Perspective

    Directory of Open Access Journals (Sweden)

    Stenkula Mikael

    2014-11-01

    Full Text Available This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes and taxes that were less visible to the public (such as payroll taxes and social security contributions. The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

  20. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disab...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.......We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...

  1. Environmental Feedbacks and Optimal Taxation in Oligopoly

    OpenAIRE

    Carraro, Carlo; Soubeyran, Antoine

    1995-01-01

    The paper analyses the problem of optimal taxation in oligopoly when environmental degradation induced by the industry production process feeds back into market demand. The main assumption is that economic agents and the policy-maker care about the environment only because its degradation affects the industry's economic performance. The environment does not enter directly either into the utility function or into the social welfare function. We consider an industry in which n asymmetric firms ...

  2. Uninsurable investment risks and capital income taxation

    OpenAIRE

    Césaire A. Meh; Terajima, Yaz

    2009-01-01

    This paper studies the capital accumulation and welfare implications of reducing capital income taxation in a general equilibrium economy with uninsurable investment risks. It has been shown that, with uninsurable investment risks, under-accumulation of capital may result compared to the complete markets economy. We show that reducing somewhat the capital income tax rate increases the capital stock and leads to a welfare gain. The complete elimination of the capital income tax, however, is no...

  3. Pension Reforms and Taxation in Estonia

    OpenAIRE

    Ringa Raudla; Karsten Staehr

    2003-01-01

    Estonia completed its pension system reforms in 2002. The new 3-pillar system features a first pillar of universal state pension, a second pillar of funded supplementary pension and a third pillar of independent pension savings. The paper reviews the new pension system and the early experience. It also brings up a number of unsettled issues, in part stemming from the interplay between the pension and taxation systems. Albeit the new pension scheme has been successfully implemented, it is exce...

  4. When Redistribution Leads to Regressive Taxation

    OpenAIRE

    Cyril Hariton; Gwen�el Piaser; Gwena�l Piaser

    2006-01-01

    We introduce labor contracts, in a framework of optimal redistribution: firms have some local market power and try to discriminate among heterogeneous workers. In this setting we show that if the firms have perfect information, i.e, they perfectly discriminate against workers and take all the surplus, the best tax function is flat. If the firms have imperfect information, i.e, if they offert incentive contracts, then (under some assumptions) the best redistributive taxation is regressive.

  5. When redistribution leads to regressive taxation

    OpenAIRE

    HARITON, Cyril; PIASER, Gwenaël

    2004-01-01

    We introduce labor contracts, in a framework of optimal redistribution: firms have some local market power and try to discriminate among heterogeneous workers. In this setting we show that if the firms have perfect information, i.e, they perfectly discriminate against workers and take all the surplus, the best tax function is flat. If the firms have imperfect information, i.e, if they offert incentive contracts, then (under some assumptions) the best redistributive taxation is regressive.

  6. Water Taxation and the Double Dividend Hypothesis

    OpenAIRE

    Nicholas Kilimani

    2014-01-01

    The double dividend hypothesis contends that environmental taxes have the potential to yield multiple benefits for the economy. However, empirical evidence of the potential impacts of environmental taxation in developing countries is still limited. This paper seeks to contribute to the literature by exploring the impact of a water tax in a developing country context, with Uganda as a case study. Policy makers in Uganda are exploring ways of raising revenue by taxing environmental goods such a...

  7. Taxation of income in the Netherlands

    OpenAIRE

    Fidler, Josef

    2010-01-01

    The purpose of this work is to describe the current state of tax system in the Netherlands. This system is interesting because it combines elements of high progressive taxation of income of individuals with large tax savings for a holding company based in the Netherlands. The paper describes the design of income tax of individuals and legal persons in the Netherlands and compares them with the Czech legislation. Description of these two taxes is held according to design of tax in this order: ...

  8. Redistributive Taxation and PublicExpenditures

    OpenAIRE

    Sanghamitra Bandyopadhyay; Joan Esteban

    2007-01-01

    We introduce a model of redistributive income taxation and publicexpenditure. Besides redistributing personal income by means of taxesand transfers, the government supplies goods and services. Thegovernment chooses the tax schedule that is found acceptable by thelargest share possible of the population. We show that there is a uniqueincome tax schedule that is universally acceptable. The progressivity ofthe income tax is shown to depend on the composition of the publicexpenditure and on the s...

  9. Optimal taxation theory and principles of fairness

    OpenAIRE

    Fleurbaey, Marc; Maniquet, François

    2015-01-01

    The achievements and limitations of the classical theory of optimal labor-income taxation based on social welfare functions are now well known, although utilitarianism still dominates public economics. We review the recent interest that has arisen for broadening the normative approach and making room for fairness principles such as desert or responsibility. Fairness principles sometimes provide immediate recommendations about the relative weights to assign to various income ranges, but in gen...

  10. Nordic Dual Income Taxation of Entrepreneurs

    OpenAIRE

    Kanniainen, Vesa; Kari, Seppo; YlÀ-Liedenpohja, Jouko

    2007-01-01

    The paper shows how entrepreneurial taxes interact with the career choice of individuals, the quality of entrepreneurs, and their effort and investments. It is particularly relevant to differentiate the early effects on start-up enterprises with substantial uncertainty from the tax effects on mature firms where the uncertainty is resolved. That is why the neutrality results of dividend taxation from mature company theory do not carry over to start-up enterprises. The Nordic dual model encoura...

  11. Distributional implications of environmental taxation in Denmark

    OpenAIRE

    Klinge Jacobsen, Henrik; Birr-Pedersen, Katja; Wier, Mette

    2003-01-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individ...

  12. Taxation of smokeless tobacco in India

    OpenAIRE

    S K Rout; Arora, M.

    2014-01-01

    Background: The role of fiscal policy, especially taxation, though has been proved to be an effective instrument of tobacco control, its application is limited in India due to several reasons. This paper examines the tax structure, price and affordability of SLT products in order to provide evidence on how to strengthen the role of fiscal policy in tobacco control. Method: Secondary data on tax structure and revenue from tobacco products were collected from the Ministry of Finance, Government...

  13. Trends in taxation of privately held assets

    OpenAIRE

    M. Nautet; K. Van Cauter; L. Van Meensel

    2010-01-01

    In most advanced countries, the budgetary rebalancing effort to be accomplished is considerable, with the result that new sources of finance are frequently being sought out. In Belgium, where levies on labour are already very high, there are those raising the possibility, in this context, of additional taxes on consumption or activities that cause pollution, as well as that of a rise in taxation on wealth and the income from wealth of private individuals. The article attempts to position Belg...

  14. Metropolitan Taxation in the 21st Century

    OpenAIRE

    Brunori, David

    1998-01-01

    As we enter the 21st Century, local governments will face challenges to how they raise revenue. Existing local tax systems are ill equipped to meet future basic revenue needs. Moreover, economic and technological changes will inevitably and profoundly alter tax systems of all governments. The problems with existing tax systems and future economic challenges will likely lead to an environment in which local taxation will be limited to an extent unseen in American history. The limitations will ...

  15. Distributional implications of environmental taxation in Denmark

    OpenAIRE

    Klinge Jacobsen, Henrik; Birr-Pedersen, Katja; Wier, Mette

    2003-01-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual ...

  16. 国家税务总局发布关于加强国际税收管理体系建设的意见%The State Administration of Taxation Issued Comments on the Construction of International Tax Administration System

    Institute of Scientific and Technical Information of China (English)

    张瑛; 邓力平

    2012-01-01

    (Continued) Ⅶ. Strengthening the Guarantee Mechanism A. Strengthening international tax legal system assurance. Tax treaty negotiation and amendment shall be carried out with purpose, and tax treaty negotiation shall be strengthened with the countries in which there are many Chinese investments, compre- hensively reviewing and selectively revising the signed tax trea- ties with focus on the treaties and relevant articles that could be easily abused; and the tax treaty negotiation concerning tax in- formation exchange with low tax jurisdictions and tax havens shall be accelerated, gradually updating existing information ex- change article in the tax treaty. The international tax content in- volved in procedural law and substantive law shall be improved, the amendment concerning tax collection and administration law and individual income tax law shall be actively participated, strengthening the monitoring means of cross border tax source, supplementing anti-tax-avoidance articles, expanding the legis- lation scope for anti-tax-avoidance, and further improving all sorts of implementation methods for anti-tax-avoidance measures; and tax policy and management standard concerning the non-resident and individuals shall be further optimized to realize the legaliza- tion and institutionalization of international taxation.%(接上期) 七、强化保障机制 (一)强化国际税收法律制度保障。要有针对性地开展税收协定谈签与修订工作,加大与我国企业境外投资较多国家税收协定谈签力度,全面审视并有选择地修订已签税收协定,

  17. Analysis of indirect taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Khodyakova Olga V.

    2014-01-01

    Full Text Available The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.

  18. Europe's experience with carbon-energy taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2010-01-01

    The COMETR project is a comprehensive attempt to account ex-post for the implications of carbon-energy taxation, taking into account differences in sectoral tax burdens and within a suitable macro-economic framework capable of providing an overall assessment, the E3ME model of Cambridge Econometr......The COMETR project is a comprehensive attempt to account ex-post for the implications of carbon-energy taxation, taking into account differences in sectoral tax burdens and within a suitable macro-economic framework capable of providing an overall assessment, the E3ME model of Cambridge...... Econometrics. The results indicate reductions in greenhouse gas emissions for six member states as a result of carbon-energy taxation under revenue-neutral environmental tax reform (ETR). These effects are mirrored by reductions in total fuel consumption, with the largest reductions occurring in countries...... marked impacts on economic growth (GDP). There was a negative effect for energy-intensive industries but due to many exemptions the burden has remained modest and, where revenues have been recycled to lower employers’ costs for social security contributions, generally below 2% of gross operating surplus....

  19. Research in radiobiology: Annual report of work in progress in the internal irradiation program

    International Nuclear Information System (INIS)

    In the early 1950's the Atomic Energy Commission established at the University of Utah a large, long-term study designed to investigate the toxicity of internally deposited radionuclides in beagles. The first animals were injected on December 1, 1952 and thus began an odyssey unusual in modern science both for its duration and continued scientific interest and relevance. The original dogs were injected with 239Pu and 226Ra. Later, studies were initiated with 241Am, 249Cf, 252Cf, 253Es, 224Ra, 228Ra, 90Sr, and 228Th. These studies were unique and have and will continue to contribute valuable scientific information on the behavior and effects of these substances in biological systems. We feel that the data collected from these studies will be useful for many decades to come as we ask more demanding questions relative to radionuclides and environmental, biological and health issues. While this publication will be the last of our series Research in Radiobiology, the lifespan carcinogenesis studies are continuing under a collaborative arrangement with the I.T.R.I. Beginning in 1988, the colony status tables of dogs in the Utah studies and reports of research by the Radiobiology faculty will be included in the annual I.T.R.I. report. Under our new collaborative arrangements with the I.T.R.I. for the conduct of the lifespan carcinogenesis studies, we expect a continued high level of scientific productivity from our faculty

  20. Consumers, Industrialists and the Political Economy of Green Taxation: CO2 taxation in OECD

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Daugbjerg, Carsten; Hjøllund, Lene;

    2001-01-01

    -best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical...... prediction. Taxes are not uniform, and households pay a tax rate which is six times higher than that paid by the industry on average. Even when tax revenue is fully refunded to industry, the potential losers (energy-intensive firms) will lobby harder against it than the potential winners (labor...

  1. Taxation of United States general aviation

    Science.gov (United States)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  2. Taxation of Corporations and Their Impact on Economic Growth: The Case of EU Countries

    Directory of Open Access Journals (Sweden)

    Baranová Veronika

    2012-12-01

    Full Text Available One of the most debated questions in economy is the relationship between tax rates and economic growth. Especially taxation of corporations has great importance because a corporate tax base is quite a mobile factor of production and simultaneously the tax competition is currently still tougher due to required economic development particularly in the context of the economic crisis. Based on the available literature, we can deductively derive and suppose an inverse relationship between tax burden and economic growth; on the other side, the degree of correlation is not so obvious. The aim of this article is to verify the expected negative relationship between corporate taxation and long-term economic growth in the sample countries. This analysis is based on the neoclassical growth model extended with human capital. Furthermore, the model associated with the variable reflecting the different possibilities to measure the tax burden on corporations, especially tax quota separated on income taxation of corporations, the implicit tax rate on capital and effective tax rates secured by micro-forward looking methods. The default is a panel regression methodology and related methods of data analysis. The sample consists of EU member states. The reference periods are the annual frequencies in the time frame 1998 - 2010.

  3. Global Poverty, Justice and Taxation

    Directory of Open Access Journals (Sweden)

    Ciprian Niţu

    2012-10-01

    Full Text Available The question of poverty and justice inside global economic system has received three major types of responses in political theory. The communitarian perspective considers political culture of a society as the main cause of the wealth of that society, and accordingly limits the redistributive duty to the nation-state borders. A second view, which can be called liberal internationalism, claims that trade liberalization is the best way to reduce poverty in developing countries and create a more equitable and stable economic order. This paper argues that a third perspective seems to be a better approach. The cosmopolitan perspective points out that international economic system should be reformed by building up a global tax regime.

  4. Sales Taxation in Global Economy

    OpenAIRE

    William F. Fox and Matthew N. Murray

    2003-01-01

    This paper examines the hard-to-tax problem as it relates to the operation of the retail sales tax in general and particularly in the context of an increasingly global economy, with freer trade and factor mobility and heightened horizontal tax and market competition. The perspective of globalization taken here is drawn largely from that of competition and openness across American states; international globalization simply represents an extension of the current problems associated with attempt...

  5. TAXATION OF SOCIAL MEDIA ADVERTISEMENTS

    Directory of Open Access Journals (Sweden)

    F. Rifat ORTAÇ

    2016-01-01

    Full Text Available Today, the use of Internet and in particular social media as advertising tools brings the question of how the advertisement in social media should be taxed. This is not only seen as a problem in our country, but in the international platform as well. In the first part of the study, the definition of social media is given; in the second part, Social Media Brand Communities and Fun Pages are discussed; in the third part, a comparison of Social Media Con- tents and Public Goods, Global Public Goods and Club Goods is made; in the fourth part that Conclusion and Suggestions how social media is taxed is discussed.

  6. TAXATION OF SOCIAL MEDIA ADVERTISEMENTS

    OpenAIRE

    F. Rifat ORTAÇ; Deniz AKÇAY

    2016-01-01

    Today, the use of Internet and in particular social media as advertising tools brings the question of how the advertisement in social media should be taxed. This is not only seen as a problem in our country, but in the international platform as well. In the first part of the study, the definition of social media is given; in the second part, Social Media Brand Communities and Fun Pages are discussed; in the third part, a comparison of Social Media Con- tents and Public Goods, Global Public Go...

  7. Optimal Taxation and Social Insurance in a Lifetime Perspective

    NARCIS (Netherlands)

    Bovenberg, A.L.; Sorensen, P.B.

    2006-01-01

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve to

  8. Optimal Taxation and Social Insurance in a Lifetime Perspective

    NARCIS (Netherlands)

    Bovenberg, A.L.; Sorensen, P.B.

    2007-01-01

    Advances in information technology have improved the administrative feasibility of redis- tribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve

  9. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve...

  10. 20 CFR 243.4 - Taxation of benefits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are...

  11. 32 CFR 643.56 - Taxation of lessee's interest.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in...

  12. Urban Property Taxation: I. Administrative Aspects. Exchange Bibliography 479.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume deals with general purpose material (criticisms, suggestions, general theory and administration), as well as assessment practices, policy, evaluations of real and personal property taxation systems, and local…

  13. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  14. Changing the Australian Taxation System: Towards a Family Income Guarantee.

    Science.gov (United States)

    Institute of Family Studies, Melbourne (Australia).

    Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…

  15. 7 CFR 400.710 - Preemption and premium taxation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  16. International Working Group on Fast Reactors Eight Annual Meeting, Vienna, Austria, 15-18 April 1975. Summary Report. Part II

    International Nuclear Information System (INIS)

    The Eighth Annual Meeting of the IAEA International Working Group on Past Reactors was held at the IAEA Headquarters in Vienna, Austria, from 15 to 18 April 1975. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programmes in the field of LMPBR’s and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  17. Progressive taxation and the subjective well-being of nations.

    Science.gov (United States)

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  18. Issues in Australasian mining taxation: the arguments for and against resource rent taxation

    Energy Technology Data Exchange (ETDEWEB)

    Hancock, G.; Gillies, A.D.S. (University of Queensland, St. Lucia, Qld. (Australia). Dept. of Mining and Metallurgical Engineering)

    1994-07-01

    Resource rent taxation systems are based on the concept that the resource owner or government should receive a proportion of the economic rent or surplus profit generated by a primary productive activity. Economic rent has been defined as additional profits in excess of the minimum rate of return necessary to attract new investment into an industry sector. Resource rent taxation schemes for the mining industry have been widely discussed and in some cases implemented over the past 20 years. The main objective of resource rent taxation has been to implement a royalty or taxation system which gives to government a higher return from more profitable mines without adversely affecting marginal mines or inhibiting investment in new mines. The structure of resource rent taxation systems is discussed, with particular emphasis on the parameters of accumulator rate, tax or royalty rate and deductible expenses. The application of the tax is examined by looking at the case in favour for imposition from the viewpoint of the Resource Owner (government) and the mine operator. Likewise, the case against this system is analyzed from the tax collector's (government or governments) point of view and that of the mine operator. It is concluded that neutrality of the tax on investment decision-making may be compromised when the possible negative effects on exploration and research and development and their impact on overall mining company performance are considered. Any application of the tax on existing operations is likely to be complex and costly for both governments and companies. However, successful application to greenfields developments has been demonstrated in Papua New Guinea. 17 refs.

  19. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Satz, Emmanuel

    depends on total couple incomes. In a model where secondary earners make only a binary work decision (work or not work), we demonstrate that the marginal tax rate of the primary earner is lower when the spouse works. As a result, the tax distortion on the secondary earner decreases with the earnings......This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...

  20. Cost Benefit Analysis of Presumptive Taxation

    OpenAIRE

    Shlomo Yitzhaki

    2007-01-01

    The general idea is the following: any tax authority that respects basic human rights has to impose taxes on a base to avoid random and arbitrary taxation. The tax base should be announced prior to the imposition of the tax and therefore, taxpayers are given an advanced warning concerning the tax base. The advanced warning enables the taxpayers to adjust the tax base to the new circumstances so that they can adjust their behavior to the existence of the tax. This adjustment of the tax base by...

  1. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    1998-01-01

    -intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit...

  2. Carbon-energy taxation: lessons from Europe

    OpenAIRE

    2009-01-01

    This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic performance and competitiveness? By how much were emissions of CO2 reduced? Could energy-intensive industries cut further down on their fuel demand or did they loose market shares? To what extent was ther...

  3. Carbon-energy taxation: lessons from Europe

    DEFF Research Database (Denmark)

    without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make......This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic...

  4. Taxation and life expectancy in Western Europe.

    Science.gov (United States)

    Bagger, P J

    2004-06-01

    With the exception of Denmark, life expectancy in Western Europe has shown a significant increase over the last decades. During that period of time overall taxation has increased in most of the countries, especially in Denmark. We, therefore, examined whether taxation could influence life expectancy in Western Europe. We used information on the sum of income tax and employees' social contribution in percentage of gross wage earnings from the OECD database and data on disability adjusted life expectancy at birth from the World Health Organization database. We arbitrarily only included countries with populations in excess of 4 millions and thereby excluded smaller countries where tax exemption is part of the national monetary policy. We found that disability adjusted life expectancy at birth was inversely correlated to the total tax burden in Western Europe. We speculate whether a threshold exists where high taxes exert a negative influence on life expectancy despite increased welfare spending. The study suggests that tax burden should be considered among the multiple factors influencing life expectancy. PMID:15242031

  5. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

  6. Essays on taxation, efficiency, and the environment

    Energy Technology Data Exchange (ETDEWEB)

    Haakonsen, Lars

    1998-12-31

    This thesis comprises five chapters: (1) On the second order conditions for optimal taxation. Some experience from numerical models, (2) An investigation into alternative representations of the marginal cost of public funds, (3) On green tax reforms and double dividends, (4) Negative externalities, dead weight losses, and the cost of public funds, and (5) CO{sub 2} stabilisation may be a no-regrets policy. A general equilibrium analysis of the Norwegian economy. The chapters emphasises the effects of alternative tax policies on environmental quality and economic efficiency. The analysis in the CO{sub 2} chapter is based not on a stylised theoretical model, but on a detailed computable general equilibrium model of the Norwegian economy. The discussion in the CO{sub 2} chapter was in part motivated by the fact that several earlier articles on the economic consequences of CO{sub 2} reductions adopted a framework without distortionary tax rates in the benchmark equilibrium. In such a setting, a tax on CO{sub 2} emissions violates the conditions for Pareto optimality. This is not the case with the model here described. Rather, increased taxation of CO{sub 2} becomes a tax reform, where one tax is increased while one of several other taxes can be reduced accordingly in order to maintain tax revenue neutrality. The model also includes emissions of CO, SO{sub 2} and NO{sub x}. All give rise to negative externalities. 86 refs., 37 figs., 3 tabs.

  7. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    Science.gov (United States)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  8. Capital Taxation Tendencies in Ukraine and in the World

    Directory of Open Access Journals (Sweden)

    Danilov Оleksandr D.

    2014-03-01

    Full Text Available The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a high level of shadow income of the citizens, it is too early to perform this re-distribution in Ukraine, that is why it is expedient to reduce rates of the single social contribution by employers, at the same time increasing the level of natural resources taxation, which, in Ukraine, is one of the lowest in the world. Ukraine, compared to OECD countries, is characterised with a higher level of profit taxation, which has a negative impact on increasing own capital and restoration of fixed assets. Taking into account tendencies to reduction of both standard and implicit rates of profit tax abroad, we offer to develop a mechanism of reduction of the implicit profit tax rate through improvement of the mechanism of charging depreciation and strengthening regulating effects of the profit tax on profit in the context of restoration of the fixed assets. The prospect of further studies is justification of proposals regarding changing the mechanisms of charging depreciation and profit taxation preferences.

  9. Meeting report of the International Liver Transplantation Society's 18th annual international congress: Hilton San Francisco Hotel, San Francisco, CA, May 16-19, 2012.

    Science.gov (United States)

    Levitsky, Josh; Oniscu, Gabriel C

    2013-01-01

    From May 16-19, 2012, the International Liver Transplantation Society held its annual congress in San Francisco, CA. More than 1300 registrants attended the meeting, which included a premeeting conference entitled Balancing Risk in Liver Transplantation, focused topic sessions, and a variety of oral and poster presentations. This report is not all-inclusive and focuses on specific research abstracts on key topics in liver transplantation. As always, the new data herein are presented in the context of the published literature to further enhance knowledge in the field. PMID:23239473

  10. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... National Oceanic and Atmospheric Administration RIN 0648-XB127 International Whaling Commission; 64th... a call for nominees for the U.S. Delegation to the July 2012 International Whaling Commission (IWC... International Convention for the Regulation of Whaling, 1946. The U.S. IWC Commissioner has responsibility...

  11. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... National Oceanic and Atmospheric Administration RIN 0648-XA486 International Whaling Commission; 63rd... a call for nominees for the U.S. Delegation to the July 2011 International Whaling Commission (IWC... obligations of the United States under the International Convention for the Regulation of Whaling, 1946. The...

  12. Lump-sum over Distortionary Taxation Dominance with Heterogeneous Individuals

    OpenAIRE

    Ramon J. Torregrosa-Montaner

    2015-01-01

    The dominance of lump-sum over distortionary taxation for the single consumer case is a well-known proposition in microeconomics. This result implies that if the consumer is asked about what tax she would pay to bear a given tax burden, she would choose lump-sum taxation. This paper provides a version of this dominance of lump-sum taxation for the case of several heterogeneous individuals by means of a game where the government allows each individual to choose between the two tax regimes.

  13. Currency Substitution and the Regressivity of Inflationary Taxation Currency Substitution and the Regressivity of Inflationary Taxation

    Directory of Open Access Journals (Sweden)

    Federico A. Sturzeneger

    1992-03-01

    Full Text Available Currency Substitution and the Regressivity of Inflationary Taxation The purpose of this paper is to show that in the presence of financial adaptation or currency substitution. the inflation tax is extremely regressive. This regressivity arises from the existence of a fixed cost of switching to inflation-proof transactions technologies. This fixed cost makes it optimal only for those agents with sufficiently high incomes to switch out of domestic currency. The effects are illustrated and quantified for a particular case.

  14. METHODS OF TAXATION IN THE TAX HAVENS. EXAMPLES OF TAXATION IN THE BAHAMAS, BERMUDA AND THE CAYMAN ISLANDS

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANTIN

    2015-12-01

    Full Text Available We should never trust appearances: "the drum, with all the noise it makes is not only filled with wind"[1]. This old oriental proverb perfectly illustrates our proposal regarding the "true false" tax havens. Only at the beginning of this century, learned before firms to exercise their activity in the national territory, returned to international trade. The continuous search for new outlets to escape the growing production, export them first and then they were implanted overseas sales platforms and then installing production. Zero Haven sites or havens with zero tax consisting essentially of small economies, the British colonies (Cayman Islands, British Virgin Islands, dependent territories of the Commonwealth (Bermuda or territories became independent (Antigua, Bahamas 1963 or Vanuatu 1980. Our study will analyze tax havens most common: Bahamas, Bermuda or the Cayman Islands, where we find all models of reception that can be viewed in other areas zero-haven: International Business Companies (Antigua, the Virgin Islands, Nevis exemption schemes to insurance companies or banks (Barbados, Vanuatu. The subject of tax evasion subject of much debate, targeting both the domestic economic space and the world. Unlike their concerns globally, domestic concerns to reduce tax evasion resumes, especially on taxation of small businesses, avoiding knowingly scope of tax havens.

  15. The public choice problem of green taxation: The case of CO2 taxation in OECD

    International Nuclear Information System (INIS)

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs

  16. International Council for Laboratory Animal Science: International activities. Institute of Laboratory Animal Resources annual report, 1993--1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-09-01

    In late 1987, the Interagency Research Animal Committee (IRAC) requested that the Institute of Laboratory Animal Resources (ILAR), National Research Council (NRC), National Academy of Sciences, reestablish US national membership in the International Council for Laboratory Animal Science (ICLAS). The ICLAS is the only worldwide organization whose goal is to foster the humane use of animals in medical research and testing. ILAR`s Mission Statement reflects its commitment to producing highly respected documents covering a wide range of scientific issues, including databases in genetic stocks, species specific management guides, guidelines for humane care of animals, and position papers on issues affecting the future of the biological sciences. As such, ILAR is recognized nationally and internationally as an independent, scientific authority in the development of animal sciences in biomedical research.

  17. Soaring with International Enterprises——CYTS successfully undertaking the annual meeting for a Global Chemical and Pharmaceutical Enterprise

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    In early February, the International M.I.C.E. Department of CYTS, which had been set up for just seven months, met with the opportunities and challenges for undertaking the annual meeting for a Global Chemical and Pharmaceutical Enterprise.Each year this century old enterprise holds a meeting among their GMs of all regions in the worid, the purpose of the meeting is to look back of the past and look forward to the future. The selection of the site for the meeting is as usual,

  18. Taxation in Cesee Countries – Similarities and Differences

    Directory of Open Access Journals (Sweden)

    Comaniciu Carmen

    2015-12-01

    Full Text Available The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

  19. Effects of heritage taxation in Danish forestry

    DEFF Research Database (Denmark)

    Meilby, Henrik; Thorsen, Bo Jellesmark; Nord-Larsen, Thomas;

    2014-01-01

    In this study we investigate the effects of heritage taxation rules on the economic performance of forestry and, more importantly, on decision making at the forest property level. In Denmark, when a property is handed over from one generation to the next, a heritage tax has to be paid. Apart from...... this, there is also a tax on the revenue caused by increase in property value during the ownership period. We analyse how the rotation age in model forest properties with given species composition and initial age structure is affected by these two taxes for a planned generational change every 30 years......, compared to an unplanned change and a reference model with no tax on heritage or property value increase (or no change of ownership). As the point of departure we apply model properties including 1000 ha of forest and with species compositions representative for different regions in Denmark. This allows us...

  20. Taxation, credit constraints and the informal economy

    Directory of Open Access Journals (Sweden)

    Julia P. Araujo

    2016-01-01

    Full Text Available This paper extends Evans and Jovanovic (1989's entrepreneurship model to incorporate the informal sector. Specifically, entrepreneurs can operate either in the formal sector – in which they have limited access to credit markets and must pay taxes – or in the informal sector – in which they can avoid paying taxes, but have no access to credit markets. In addition, technology in the informal sector is both less productive and more labor intensive than that in the formal sector. We calibrate the model to the Brazilian economy, and evaluate the impact of credit frictions and taxation on occupational choices, aggregate output and inequality. Removing all distortions can improve aggregate efficiency considerably, largely because this induces entrepreneurs to switch to the formal sector, where the technology is superior. Most of this effect comes from removing credit market frictions, but taxes on formal businesses are also important. The elimination of distortions can also reduce income inequality substantially.

  1. Corporate Taxation Laws in Nigeria: A Review

    Directory of Open Access Journals (Sweden)

    John, D. C.

    2011-04-01

    Full Text Available It is a general knowledge that the field of law of taxation is complex and highly technical. It requires clear perception of fiscal terms and concepts as well as strict application of myriad of rules allowing various deductions and exemptions. Some of these concepts connote something more than what is commonly understood by the terms under non-tax statutes by the tax payers. Surprisingly, some of these terms are either not defined at all by the corporation tax laws or they are incomprehensively defined posing more confusion than clarification. Therefore, this study aimed at reviewing some basic concepts under corporate tax laws in Nigeria. Based on the findings of this study, it was suggested that a reconciliation of two enactments thus the CAMA and CITA to a policy of charging tax on profit rather than charging on turnover be given immediate attention.

  2. Integrating International Business Law Concepts into a High School Business Law Course.

    Science.gov (United States)

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

    Outlines international business content for a high school business law curriculum: history of international business law, World Trade Organization, international disputes, contracts and sales, financing/banking, currency, taxation, intellectual property, transportation, and multinational corporations. Considers whether to teach international…

  3. Debt and Equity in Domestic and International Tax Law : A Comparative Policy Analysis

    NARCIS (Netherlands)

    Boer, Martin; Schön, Wolfgang

    2014-01-01

    The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and international proposals for reform are directed towar

  4. TEWS'98. Final report [5th annual International Science Camp: The Earth We Share 1998, Golden, CO

    Energy Technology Data Exchange (ETDEWEB)

    Mae C. Jemison

    1999-04-06

    The fifth annual International Science Camp The Earth We Share 1998 (TEWS'98) was held at the Colorado School of Mines located in Goldez Colorado. TEWS98 was a four week residential program which focused on providing a meaningful science education experience while developing critical thinking skills. Thirty three students, three teachers, four college interns and the camp administrator lived and worked together while developing solutions to several worldwide problems. These problems are called the Discovery Topics and they are: (1) design the worlds perfect house; (2) how many people can the world hold; and (3) predict the hot stocks for the year 2030. The participants, both students and staff came from different countries all over the world The following countries were represented: The United Kingdom, Sierra Leone (West Africa), Ireland, USA Nigeria, West Indies and Barbados.

  5. Taxation of Financial Intermediation Activities in Hong Kong

    OpenAIRE

    Jack M. Mintz; Stephen R. Richardson

    2001-01-01

    This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some sp...

  6. Problems of taxation of non"commercial organizations in Russia

    OpenAIRE

    Sergey Sinelnikov-Murylev; Ilya Trunin

    2007-01-01

    The authors made an attempt to analyse a wide scope of issues connected with the tax position of non_commercial organizations. In the book they describe the policy of a number of foreign countries regarding taxation of non_commercial organizations and peculiarities of the Russian approach to the taxation of such organizations. Certain recommendations are made on improving the Russian legislation in this sphere.

  7. Taxation in an economy with private provision of public goods

    OpenAIRE

    Josef Falkinger; Johann K. Brunner

    1999-01-01

    This paper analyses the effects of taxation and subsidies in an economy with private provision of a public good. It is shown that in a situation where all individuals contribute, taxation affects the equilibrium allocation if and only if at least one individual's voluntary contribution to the public good has an impact on the aggregate tax payments of the others. We then consider linear nonneutral tax-subsidy schemes and analyse efficiency and uniqueness of the resulting Nash equilibria. We sh...

  8. EU Shipping Taxation: The Comparative Position of Greek Shipping

    OpenAIRE

    Peter Marlow; Kyriaki Mitroussi

    2008-01-01

    The critical role shipping taxation has played in the structure and evolution of the shipping business over the last century can easily be recognised. Whether connected with the actual initiation of the open registries scheme or as a means to improve competitiveness of traditional flags, shipping taxation attracts the attention of shipping practitioners and policy makers and constitutes an always topical focus of study. Recent years have particularly seen the rise and growth of tonnage tax sy...

  9. Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks

    OpenAIRE

    Gong, D.; Ligthart, J.E.

    2013-01-01

    Abstract: Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank's incentive to securitize. Using a sample of OECD banks over the period 1999-2006, we fi nd that corporate income taxation led to more securitization at banks that are constrained in funding markets, while it did not affect securitization at unconstrained banks. This is consistent with prior theory suggesting that the tax effects of securitization depend on the extent to which banks fa...

  10. Gasoline Pricing, Taxation and Asymmetry: The Case of Turkey

    OpenAIRE

    Bor, Özgür; İsmihan, Mustafa

    2013-01-01

    This study analyzes the role of tax policy in gasoline prices in Turkey by utilizing time series techniques. It provides and compares empirical results by using daily gasoline prices between January 2005 and July 2012, with and without the effect of taxation. Our results, based on the standard asymmetric error-correction model, indicate no evidence of asymmetry in retail gasoline prices, which implies that the government does not benefit from the adjustment of gasoline prices through taxation...

  11. Energy taxation in Europe, Japan and The United States

    Energy Technology Data Exchange (ETDEWEB)

    2010-07-01

    Almost all industrialised countries impose taxes on energy. Transport fuels have carried a relatively high fiscal tax for a long time. In Finland, the slump of the early 1990s led to quickly increasing energy taxation, the primary goal of which was to make up for the deficit in government finances. At the same time, the other Nordic countries also raised their energy taxes, but in most of the countries energy taxes were still at a low level at the time or energy was not taxed at all, with the exception of transport fuels. The European Union made an attempt to standardise energy taxation practices as early as the beginning of the 1990s. However, it was only after many stages and the ratification of the financially much more heavyweight Emissions Trading Directive that the Energy Taxation Directive was approved in 2003. It lays down the structure of energy taxation and relatively low minimum tax rates for fuels and power. The practices and levels of energy taxation vary considerably between countries. Therefore, it is essential to consider whether or not the national economies of high-taxation countries can sustain further increases in energy taxes in the increasingly tight global markets. On the other hand, regressive energy taxes substantially cut consumer demand from the other sectors of consumption. Thus, they place a particular burden on northern national economies, where energy consumption is relatively high due to the cold climate and long distances. This publication is a summary of the comparative energy tax survey published by Finnish Energy Industries in November 2010. The survey was carried out to provide a basis for decision-making concerning energy taxation in central government and in industry, both in Finland and further afield. The main sources of the study were the European Commission, Eurostat, Euroheat and Power, Eurelectric, material published in the countries under scrutiny, as well as questionnaires on energy taxation sent to various parties in

  12. 数字经济环境下跨境服务交易利润国际税收的原则与方案%The Principles and Scheme for International Taxation on Profits of Cross-border Service Transactions in the Context of Digital Economy

    Institute of Scientific and Technical Information of China (English)

    廖益新

    2014-01-01

    A scheme for resolving international tax issues raised by cross-border service transactions in the context of digital economy shal be based on the consensus among related countries and a higher level international tax administra-tive assistance.Such a scheme should be adapted to the nature of digital economy and the characteristics of network transactions, and be in conformity with the principle of fair and reasonable distribution of international tax interest.People cannot expect that the scheme may, at the same time and to the same extent, meet the requirements of five principles raised by OECD in the report“Electronic Commerce:Taxation Framework Conditions”.In order to address the serious un-balance of international tax interest distribution which exists in the application of current international tax rules in the context of digital economic environment and resolve the global issue of base erosion and profit shifting faced by both developed and developing countries, a relatively effective and feasible way is that digital serv-ice import country abandon the traditional principle of permanent establishment in respect of taxation on the profits of various digital service transactions carried out by non-resident taxpayers through internet or other computer communication net-works, and levy a withhold tax at the reduced rate provided in bilateral tax treaty on the gross amount of payment made by the customers to non-resident sel ers for purchased digital services.The withholding tax levied by digital service import country should be entitled to the treatment of foreign tax credit in resident country of digital service suppliers.Not only should the withholding tax scheme be applied to B2B cross-border digital service transactions, but also to B2C cross-border dig-ital service transactions.%解决数字经济环境下跨境服务交易利润国际税收问题的方案,应基于相关国家间的一致共识和较高程度的国际征管协助配合,针对数

  13. International intercomparison of environmental measurements. Annual progress report, March 31, 1995--March 31, 1996

    International Nuclear Information System (INIS)

    This program was designed to address the following concerns: produce a quick snapshot of measurement capability in the international arena; identify the types and locations of gaps and measurement deficiencies; determine the feasibility to remediate the weaknesses identified; identify those laboratories of exceptional quality that may be used to evaluate international forensic problems

  14. Research in radiobiology. Annual report of work in progress in the internal irradiation program

    International Nuclear Information System (INIS)

    Research progress on studies of the effects of internally deposited radionuclides in dogs, mice, and humans is reported. The studies include toxicity of plutonium 239, radium 226, and radium 224, the kinetics of actinides in beagles, and dosimetry of internal emitters

  15. International intercomparison of environmental measurements. Annual progress report, March 31, 1995--March 31, 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-06-01

    This program was designed to address the following concerns: produce a quick snapshot of measurement capability in the international arena; identify the types and locations of gaps and measurement deficiencies; determine the feasibility to remediate the weaknesses identified; identify those laboratories of exceptional quality that may be used to evaluate international forensic problems.

  16. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    Science.gov (United States)

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes.

  17. Essence of Wealth and its Taxation in European Union Countries

    Directory of Open Access Journals (Sweden)

    Iarenko Ganna M.

    2013-12-01

    Full Text Available The goal of the article lies in development of recommendations with respect to the wealth tax, which is planned to be introduced in the nearest years by Ukrainian government. The article studies theoretical grounds of the “wealth” notion and practice of some western countries in the field of identification of the object and basis of the wealth tax. In the result of the study of various conceptual approaches to understanding the essence of wealth and position of the World System of National Accounts on this issue, the article formulates definition of the “wealth” notion. The article studies experience of France, Spain and Switzerland in identifying the object and basis of wealth taxation. It offers to conduct a thorough study of the state of distribution of property between various strata of the country population before introducing the wealth tax in Ukraine. The article formulates recommendations with regard to identification of the object and basis of wealth tax in accordance with the international practice.

  18. CHOOSING BETWEEN DIRECT TAXATION OR INDIRECT TAXATION AS PRIME FISCAL TOOL WITHIN ROMANIA’S ECONOMY OF TODAY

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-02-01

    Full Text Available This paper focuses on a central issue of fiscal policy applied anywhere in the world of market economies: the problem to determine which type of taxation, direct taxation or indirect taxation, is better suited to assure maximum efficiency for fiscal policy applied in Romania. Mathematics proves to be a very useful tool in this case too, given it is applied through a sound economic and logical reasoning, with important results. In other words, it is applied in order for this paper not only to state which type of taxation must be used preponderantly in Romania, especially today, in times of continuous economic and financial crisis, but, especially, to compute how to use it, in long term, not in the least to alleviate effects of economic crisis, and, why not, curb economic crisis itself.

  19. Review of the 25th annual scientific meeting of the International Society for Biological Therapy of Cancer

    Directory of Open Access Journals (Sweden)

    Jaffee Elizabeth M

    2011-05-01

    Full Text Available Abstract Led by key opinion leaders in the field, the 25th Annual Meeting of the International Society for Biological Therapy of Cancer (iSBTc, recently renamed the Society for Immunotherapy of Cancer, SITC provided a scientific platform for ~500 attendees to exchange cutting-edge information on basic, clinical, and translational research in cancer immunology and immunotherapy. The meeting included keynote addresses on checkpoint blockade in cancer therapy and recent advances in therapeutic vaccination against cancer induced by Human Papilloma Virus 16. Participants from 29 countries interacted through oral presentations, panel discussions, and posters on topics that included dendritic cells and cancer, targeted therapeutics and immunotherapy, innate/adaptive immune interplay in cancer, clinical trial endpoints, vaccine combinations, countering negative regulation, immune cell trafficking to tumor microenvironment, and adoptive T cell transfer. In addition to the 50 oral presentations and >180 posters on these topics, a new SITC/iSBTc initiative to create evidence-based Cancer Immunotherapy Guidelines was announced. The SITC/iSBTc Biomarkers Taskforce announced the release of recommendations on immunotherapy biomarkers and a highly successful symposium on Immuno-Oncology Biomarkers that took place on the campus of the National Institutes of Health (NIH immediately prior to the Annual Meeting. At the Annual Meeting, the NIH took the opportunity to publicly announce the award of the U01 grant that will fund the Cancer Immunotherapy Trials Network (CITN. In summary, the Annual Meeting gathered clinicians and scientists from academia, industry, and regulatory agencies from around the globe to interact and exchange important scientific advances related to tumor immunobiology and cancer immunotherapy.

  20. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    Science.gov (United States)

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.

  1. Proceedings from the 7th Annual International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) conference

    DEFF Research Database (Denmark)

    Troum, Orrin M; Pimienta, Olga L; Schmidt, Wolfgang A;

    2015-01-01

    The International Society for Musculoskeletal Imaging in Rheumatology (ISEMIR) was founded in 2005 with the goal of discussing matters related to imaging in rheumatology, particularly, validation, education, and use in clinical practice and research. Because the field of musculoskeletal (MSK...

  2. The Internet and Global Telecommunications: Exploring the Boundaries of International Coordination. A Report of the Annual Aspen Institute Roundtable on International Telecommunications (4th, Shonan Village Center, Japan, September 21-24, 1998).

    Science.gov (United States)

    Kleeman, Michael J.

    The goals of the Fourth Annual Aspen Institute Roundtable on International Telecommunications were: to address procedural and substantive solutions for international coordination of Internet policy issues; to suggest different models for dispute resolution and policy coordination that might be employed in the various contexts of Internet usage;…

  3. Abstracts From the Proceedings of the 2015 Annual Meeting of the Clerkship Directors of Internal Medicine (CDIM).

    Science.gov (United States)

    Nixon, L James; Ryder, Hilary F; Alexandraki, Irene; Lyons, Maureen D; McEwen, Kelsey Angell; DeWaay, Deborah J; Warrier, Sarita; Lang, Valerie J; LaRochelle, Jeffrey

    2016-01-01

    Since its inception in 1989, Clerkship Directors in Internal Medicine (CDIM) has promoted excellence in medical student education. CDIM members move medical education forward by sharing innovations in curriculum and assessment and discoveries related to educating our students and administering our programs. The Alliance for Academic Internal Medicine, of which CDIM is a founding member, broadens the umbrella beyond student education to include five academically focused specialty organizations representing departments of medicine, teaching hospitals, and medical schools working together to advance learning, discovery, and caring. CDIM held its 2015 annual meeting at Academic Internal Medicine Week in Atlanta, Georgia. This year 36 innovation and research submissions were selected for either oral abstract or poster presentation. The quality of the presentations was outstanding this year and included many of the most important issues in medical education. The CDIM research committee selected the following seven abstracts as being of the highest quality, the most generalizable, and relevant to the readership of Teaching and Learning in Medicine. Two abstracts include information from the CDIM annual survey, which remains a rich source for answering questions about student education on a national level. Looking at trends in medical education, three of the seven selected abstracts mention entrustable professional activities. Three of the abstracts address how we assess student skill and provide them with appropriate feedback. These include two schools' approach to bringing milestones into the medical student realm, use of objective structured clinical exam for assessing clinical skill in clerkship, and what students want in terms of feedback. Four articles deal with curricular innovation. These include interprofessional education, high-value care, transitions of care, and internship preparation. We are pleased to share these abstracts, which represent the breadth and

  4. UNITED STATES DEPARTMENT OF ENERGY OFFICE OF ENVIRONMENTAL MANAGEMENT INTERNATIONAL PROGRAM ANNUAL REPORT FOR 2007

    Energy Technology Data Exchange (ETDEWEB)

    Marra, J

    2008-08-26

    The DOE-EM Office of Engineering and Technology is responsible for implementing EM's international cooperative program. The Office of Engineering and Technology's international efforts are aimed at supporting EM's mission of risk reduction and accelerated cleanup of the environmental legacy of the nation's nuclear weapons program and government-sponsored nuclear energy research. To do this, EM pursues collaborations with government organizations, educational institutions, and private industry to identify and develop technologies that can address the site cleanup needs of DOE. The Office of Engineering and Technology has developed a Technology Roadmap and a Multi-year Program Plan to identify technology needs and identify areas for focused research and development to support DOE-EM's environmental cleanup and waste management objectives. The international cooperative program is an important element of the technology development roadmap, leveraging of world-wide expertise in the advancement and deployment of remediation and treatment technologies. Introductory briefings aimed at furthering familiarity with the DOE-EM mission, and the vital role that technology development plays within it, were presented at two international meetings. The Office of Engineering and Technology currently works with the Khlopin Radium Institute (KRI) and SIA Radon Institute in Russia, the International Radioecology Laboratory (IRL) in Ukraine and the Nuclear Engineering and Technology Institute (NETEC) in South Korea through cooperative bilateral arrangements to support EM's accelerated cleanup and closure mission.

  5. Statutory Taxation%浅议税收法定

    Institute of Scientific and Technical Information of China (English)

    巩晖; 潘爱萍

    2015-01-01

    税收法定是调整和规范税收法律关系主体的最高原则,是实现税收法治的基本要求,贯穿税收法治全过程。目前,我国贯彻税收法定中存在着宪法中缺失税收法定条款、税法体系整体立法层次不高、税收行政执法约束有待加强、税法监督制约机制欠缺等现实问题。为全面落实税收法定,推进依法治税进程,应健全税收立法机制,强化税收执法约束,完善税法制约机制。%Statutory taxation is the highest principle in adjusting and regularizing subjects of legal relation in taxation law. It is the basic demand for realizing tax collection governed by law in the whole process. There are problems for the implementation of statutory taxation, including the lack of statutory clause, low legislative level of the taxation system, weak constraint power of administrative law enforcement in tax collection and the absence of supervision mechanism for taxation law. In this connection, taxation legislation system should be im-proved, tax law enforcement should be enhanced and the process of law-based tax administration should be advanced in implementing statutory taxation thoroughly and promoting the law-based tax administration.

  6. Non-discrimination at the crossroads of international taxation

    DEFF Research Database (Denmark)

    Michelsen, Aage

    2008-01-01

    Forfatteren redegør på baggrund af sin nationalrapport og generalrapporten til IFA-kongressen 2008 i Bruxelles for betydningen af forbuddet imod diskrimination i art. 24 i OECD's modeloverenskomst fra 2005 og art. 24 i de af Danmark indgåede bilaterale dobbeltbeskatningsoverenskomster. Der redegø....../5 2007 om Application and Interpretation of Article 24 (Non-Discrimination) samt det endelige udkast til The 2008 Update to the OECD Model Tax Convention af 18/7 2008, hvilket udkast blev godkendt af the OECD Council den 17/7 2008.1...

  7. Taxation and the international strategy of Japanese multinational enterprises

    OpenAIRE

    Azemar, Céline; Corcos, Grégory; Delios, Andrew

    2006-01-01

    This paper analyzes the effect of statutory tax rates on the location of Japanese capital in emerging countries. Considering the fact that the difference between Japan and foreign tax rates can engender transfer pricing manipulation to diminish tax liabilities, and that some firms are more able to manipulate transfer pricing, such as wholly-owned ventures and high technology affiliates, we investigate the sensitivity of Japanese capital to foreign tax rates by distinguishing wholly-owned vent...

  8. The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

    OpenAIRE

    Martin Fochmann; Dirk Kiesewetter; Abdolkarim Sadrieh

    2010-01-01

    Income taxation may not only affect investment behavior by distorting payoffs, it may also have a more subtle, psychological effect, by biasing investors' perceptions of the financial consequences. In a laboratory experiment that allows us to vary the taxation method, while keeping the financial outcomes constant, we find clear evidence that aggregated income taxation (comparable to profit taxation) with complete loss deduction induces a sustained bias towards more risk-taking, while disaggre...

  9. IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI?

    OpenAIRE

    Popovici Oana Cristina

    2012-01-01

    The target of this paper is to determine whether taxation affects the attractiveness of Central and Eastern Europe (CEE) countries for foreign investors. In this scope, the paper analyzes the impact of taxation for the location decision of foreign direct investment (FDI) in CEE countries both in 2007 and 2010. A taxation index investing the effect of multiple host country taxes is developed in order to draw the attractiveness matrix for the countries taken into account. The taxation level com...

  10. Petroleum taxation under uncertainty - contingent claims

    International Nuclear Information System (INIS)

    A workable method for the analysis of incentive effects of petroleum taxes under uncertainty is presented. The main advantage of the method is that it concludes with a single number for the after-tax value of any development plan, and thus allows for a quantification of incentive effects for any given description of production possibilities. It is, however, not possible to describe tax effects under uncertainty by simple magnitudes independent of production possibilities, such as wedges in rates of return. The theoretical basis is the contingent claims analysis from finance theory, which is applicable in particular to companies that are owned by well-diversified shareholders. It is not obvious that the tax authorities of poorly diversified countries should value uncertain income streams by the same method. The Norwegian petroleum taxation is shown to have strongly distortionary effects compared to a no-tax situation or a cash flow tax. These distortions were reduced by the tax changes that followed the 1986 decreases in crude oil prices. A weakness of the model of the Norwegian system is that an exactly optimal financial policy for the company has not been found. 30 refs., 2 figs., 3 tabs

  11. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Science.gov (United States)

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E)....

  12. Taxation of the economical activities developed in the sea regions; Tributacao das atividades economicas desenvolvidas nas regioes maritimas

    Energy Technology Data Exchange (ETDEWEB)

    Oliveira, Marcio Branco de [PETROBRAS, Rio de Janeiro, RJ (Brazil). Servico Juridico. Setor de Planejamento Tributario

    2000-07-01

    Usually, the power of taxation is straightly connected to the idea of territory. It is important to establish the limits of tax jurisdiction not only for taxes in view of which territoriality is part of the taxable event as defined in legislation - import tax (I.I.) and excise tax (IPI) -, but also for those the location of a possession - property tax (IPTU) - or the place in which services are rendered - service occupation tax (ISS) and sales tax (ICMS) - appear as the main component of the taxable event. According to the United Nations Convention on the Law of the Sea, 1982, and the Brazilian internal legislation as well, Federal Government has full sovereignty over its territorial sea -12 mile zone. In other areas (contiguous zone, exclusive economic zone and brazilian continental shelf), sovereignty is restricted to the supervision of some activities, not involving power of taxation. (author)

  13. SSI`s International Development Co-operation (SIUS). Annual report 1998

    Energy Technology Data Exchange (ETDEWEB)

    Szendroe, G.; Grapengiesser, S.; Johansson, Gunnar

    1999-04-01

    SSI`s International Development Co-operation (SIUS), the Swedish program for radiation protection work in Central and Eastern Europe, has since its start in 1992 been granted SEK 109 million by the Swedish government. The projects are accessed, planned and performed in close co-operation with partner organisations in Eastern Europe. This report presents the financial status and a summary of the projects, their status and distribution over the countries and project areas. The presentation is updated as of December 1998

  14. THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    E. Nosova

    2016-01-01

    Full Text Available The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated.

  15. Semi-Annual Report on Work Supporting the International Forum for Reactor Aging Management (IFRAM)

    Energy Technology Data Exchange (ETDEWEB)

    Bond, Leonard J.; Brenchley, David L.

    2011-11-30

    During the first six months of this project, Pacific Northwest National Laboratory has provided planning and leadership support for the establishment of the International Forum for Reactor Aging Management (IFRAM). This entailed facilitating the efforts of the Global Steering Committee to prepare the charter, operating guidelines, and other documents for IFRAM. It also included making plans for the Inaugural meeting and facilitating its success. This meeting was held on August 4 5, 2011, in Colorado Springs, Colorado. Representatives from Asia, Europe, and the United States met to share information on reactor aging management and to make plans for the future. Professor Tetsuo Shoji was elected chairperson of the Leadership Council. This kick-off event transformed the dream of an international forum into a reality. On August 4-5, 2011, IFRAM began to achieve its mission. The work completed successfully during this period was built upon important previous efforts. This included the development of a proposal for establishing IFRAM and engaging experts in Asia and Europe. The proposal was presented at Engagement workshops in Seoul, Korea (October 2009) and Petten, The Netherlands (May 2010). Participants in both groups demonstrated strong interest in the establishment of IFRAM. Therefore, the Global Steering Committee was formed to plan and carry out the start-up of IFRAM in 2011. This report builds on the initial activities and documents the results of activities over the last six months.

  16. Semi-Annual Report on Work Supporting the International Forum for Reactor Aging Management (IFRAM)

    International Nuclear Information System (INIS)

    During the first six months of this project, Pacific Northwest National Laboratory has provided planning and leadership support for the establishment of the International Forum for Reactor Aging Management (IFRAM). This entailed facilitating the efforts of the Global Steering Committee to prepare the charter, operating guidelines, and other documents for IFRAM. It also included making plans for the Inaugural meeting and facilitating its success. This meeting was held on August 4 5, 2011, in Colorado Springs, Colorado. Representatives from Asia, Europe, and the United States met to share information on reactor aging management and to make plans for the future. Professor Tetsuo Shoji was elected chairperson of the Leadership Council. This kick-off event transformed the dream of an international forum into a reality. On August 4-5, 2011, IFRAM began to achieve its mission. The work completed successfully during this period was built upon important previous efforts. This included the development of a proposal for establishing IFRAM and engaging experts in Asia and Europe. The proposal was presented at Engagement workshops in Seoul, Korea (October 2009) and Petten, The Netherlands (May 2010). Participants in both groups demonstrated strong interest in the establishment of IFRAM. Therefore, the Global Steering Committee was formed to plan and carry out the start-up of IFRAM in 2011. This report builds on the initial activities and documents the results of activities over the last six months.

  17. International Atomic Energy Agency annual report 2007: 50 years of atoms for peace

    International Nuclear Information System (INIS)

    The Annual Report reviews the results of the Agency's programme according to the three pillars of technology, safety and verification. The main part of the report generally follows the programme structure as given in The Agency's Programme and Budget 2006-2007 (GC(49)/2). The introductory chapter seeks to provide a thematic analysis, based on the three pillars, of the Agency's activities within the overall context of notable developments during the year. More detailed information can be found in the latest editions of the Agency's Nuclear Safety Review, Nuclear Technology Review, Technical Cooperation Report and the Safeguards Statement for 2007 and Background to the Safeguards Statement. For the convenience of readers, these documents are available on the CD-ROM attached to the inside back cover of this report. Additional information covering various aspects of the Agency's programme is provided on the attached CD-ROM, and is also available on the Agency's web site at http://www.iaea.org/Worldatom/Documents/Anrep/Anrep2007/. Except where indicated, all sums of money are expressed in United States dollars. The designations employed and the presentation of material in this document do not imply the expression of any opinion whatsoever on the part of the Secretariat concerning the legal status of any country or territory or of its authorities, or concerning the delimitation of its frontiers. The topics covered in the chapter related to technology are: nuclear power; nuclear fuel cycle and materials technologies; capacity building and nuclear knowledge maintenance for sustainable energy development; nuclear science; food and agriculture; human health; water resources; assessment and management of marine and terrestrial environments; radioisotope production and radiation technology; safety and security; incident and emergency preparedness and response; safety of nuclear installations; radiation and transport safety; management of radioactive waste; nuclear security

  18. LABOUR TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Sabau-Popa Liviu Mihai

    2011-07-01

    Full Text Available This article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income. The share of fiscal revenues from direct taxes, indirect taxes and social contributions is relatively close in the old member states of the European Union in comparison with the new member states, which register a lower level of income from direct taxes. The low level of income from direct taxes is compensated by more significant shares of the social contributions or indirect taxes. The main motivations of cross-border migration are: a successful career in a multinational corporation, high variations of the tax rate, of the salary income between states and, last but not least, the level of the net salary. To this day, there are no plans to harmonize across the European Union the legislation regarding the taxes wages and the social security contributions. Still, the European Union had in view the coordination of the national tax systems to make sure that the employees and the employers do not pay several times the social contributions in their movement across the community space. Despite the fact that some states tax the labour income at a low level, the labour fiscality remains high in the European Union in comparison with other industrialized economies, probably also due to the fact that the majority of the member states have social market economies. The increase of the fiscality level for the labour income determines the decrease of the employment rate and the raise of the unemployement rate. The solution to guarantee a higher employment rate, which is a target of the European Union Strategy Europe 2020 could be the relaxation of the labour income fiscality by transferring the tax wedge on the labour income towards property or energy taxation.

  19. Technical committee meeting on Liquid Metal Fast Reactor (LMFR) developments. 33rd annual meeting of the International Working Group on Fast Reactors (IWG-FR). Working material

    International Nuclear Information System (INIS)

    Over the past 33 years, the IAEA has actively encouraged and advocated international cooperation in fast reactor technology. The present publication contains information on the status of fast reactor development and on worldwide activities in this advanced nuclear power technology during 1999/2000, as reported at the 33. annual meeting of the International Working Group on Fast Reactors. It is intended to provide information regarding the current status of LMFR development in IAEA Member States

  20. Quasi-experimental taxation elasticities of US gasoline demand

    International Nuclear Information System (INIS)

    Taxation elasticities provide inputs in public policy aimed at raising revenues. Using the quasi-experimental method, this paper calculates gasoline taxation elasticities for the USA over 1952-86. The medium (mean) elasticity over this period is found to be -0.075 (-0.122). However, the elasticity following the oil shock of 1973 is found to be statistically different from the pre-shock elasticity. Reasons for this change in elasticity are discussed. The implication of this analysis is that tax policies based on price elasticities, rather than on tax elasticities, might be using an inappropriate elasticity estimate and consequently misinterpreting the government's ability to raise tax revenues. (author)

  1. Carbon taxation reform in the European Union. The options involved

    International Nuclear Information System (INIS)

    Even though the EU clearly leads the global fight against climate change and despite the additional reduction in emissions due to the global crisis and European recession, the ambitious objectives flagged in the '20-20-20 by 2020' strategy and 'climate-energy package' may be out of reach if a more resolute and consistent policy of carbon taxation is not rapidly put in place in the EU. In this paper, we detail and discuss the different options available for such European carbon taxation. Initially published in 'Revue de l'OFCE' No. 116

  2. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    International Nuclear Information System (INIS)

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs

  3. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, P.

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs.

  4. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education (13th, Paris, France, July 9-13, 1989), Volume 2.

    Science.gov (United States)

    Vergnaud, Gerard, Ed.; Rogalski, Janine, Ed.; Artique, Michele, Ed.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) includes the following research papers: "Logo et Symetrie Centrale" (E. Gallou-Dumiel); "About Continuous Operator Subconstruct in Rational Numbers" (J. Gimenez); "Constructivist Epistemology and Discovery Learning in Mathematics"…

  5. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education (13th, Paris, France, July 9-13, 1989), Volume 3.

    Science.gov (United States)

    Vergnaud, Gerard, Ed.; Rogalski, Janine, Ed.; Artique, Michele, Ed.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) includes the following research papers: "A Model of Understanding Two-Digit Numeration and Computation" (H. Murray & A. Olivier); "The Computer Produces a Special Graphic Situation of Learning the Change of Coordinate System" (S.…

  6. 2005年计算分子生物学研究国际会议(RECOMB)%The Ninth Annual International Conference on Research in Computational Molecular Biology

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    The Ninth Annual International Conference on Research in Computational Molecular Biology (RECOMB 2005) will be held on the MIT campus in Cambridge, Massachusetts, USA. RECOMB 2005 is being co-hosted by the Eli & Edythe L. Broad Institute of MIT and Harvard, and Boston University's Center for Advanced Genomic Technology.

  7. Proceedings of the Annual International Congress on Challenges to Education: Balancing Unity and Diversity in a Changing World, 1995-1998.

    Science.gov (United States)

    Swartz, Stanley L., Ed.

    This collection of Proceedings of the Annual International Congress on Challenges to Education consists of four separate issues: 1995, 1996, 1997, and 1998. The 1995 Proceedings contains abstracts for 69 papers grouped under Literacy; Correctional Education; Multicultural and Issues of Diversity; Tolerance; Technology; Higher Education;…

  8. Tobacco taxation policy in three Baltic countries after the EU accession

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2012-11-01

    Full Text Available BACKGROUND: Estonia, Latvia and Lithuania joined the EU in 2004 and had to increase tobacco excise rates. The aim of the paper is to explore the impact of tax policies on tobacco consumption, revenue and tobacco market in the Baltic countries.METHODS: Data on tobacco sales, tax rates, prices, revenues, and smoking prevalence were taken from databases and reports. Tobacco affordability index was calculated using data on prices and GDP. RESULTS: Tobacco taxation policy had three similar stages in Baltic countries: (1 In 2004-2007, tax rates increased slowly and cigarettes became more affordable in years of economic boom. Tobacco consumption and smuggling out of Baltic countries was on the rise, which caused increase of sales and revenues. (2 In 2008-2009, Baltic countries had to hike excise and VAT rates in years of economic recession, which caused sharp decline of cigarette affordability and resulted in large decline of consumption and sales and some excise revenue downfall in 2009-2010; however, all countries had higher revenues in 2010 than in 2007. (3 In 2011, economic situation improved and tobacco sales and revenue increased. The tobacco taxation policy in Baltic countries in 2004-2011 resulted in: (1 decline of total (licit + illicit annual cigarette consumption by 30% both in Latvia and Lithuania, and by 10% in Estonia; (2 decline of daily smoking prevalence by 10-20%; (3 decline of the out-of-country smuggling; (4 almost no changes in volumes of smuggling into Lithuania and Estonia; (5 three-fold increase of the annual tobacco revenues in three countries combined.CONCLUSIONS: Decrease of tobacco affordability caused by tax hikes and economic recession was the key factor of tobacco consumption decline. Tobacco tax hike is a win-win policy, while in years of economic boom it has more fiscal benefits and in years of economic recession it has more public health benefits.

  9. Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia

    Directory of Open Access Journals (Sweden)

    Sri HASTUTI

    2014-06-01

    Full Text Available The increased in internet and telecommunication usage has become the reason for the adopting of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report. On the contrary, this development does not show in the usage of the e-filling systems. This condition is the reason for this study to investigate the implementation of e-filling systems taxation policy by using decomposition theory of planned behavior. This theory is used to understand and test the influenced factors in the usage of electronic based annual tax report (e-filling and the persistent of e-filling system in Indonesia. Population in this study is the Indonesian citizen’s tax payers who have got tax registration number (NPWP both who have or have not used e-filling to report the annual tax return in Surabaya area, East Java-Indonesia. Sample is taken using a non-probability sampling, with convienient sampling method. Analytical technique used in this observation is Structural Equation Method (SEM. The results showed that e-filling user’s attitude, subjective norms, and perceived behavior control influence the users’ intention to use e-filling systems. These results indicated that Indonesian citizens’ intention to use the e-filling facilities to report their annual tax income is depend upon their attitudes and controls on the systems. Even if Indonesian tax payers realized that with e-filling systems they will be able to increase the effectiveness, more optimize services, hasten and improved efficiency in annual tax reporting, the taxpayer does not completely understand about how to operate the e-filling system. Therefore, it is imperative for the government to socialize and educate them on the importance of e-filling systems.

  10. Rio +12 : the twelfth annual RIO (report on international obligations) report card, 2004

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-09-01

    This Report on International Obligations (RIO) grades Canada on its performance on upholding obligations taken on at the 1993 Earth Summit in Rio de Janeiro. It grades progress on environment and sustainable development commitments at the federal, provincial and territorial levels. Separate grades are given for legislation and activity that enhance biodiversity, address climate change (mainly greenhouse gas emissions), and (where relevant) pollution and the clean up of toxic chemicals. The federal government also gets graded on its commitments to overseas development. Grades given are on the familiar A to D scale, plus an F to denote a failing grade. This installment had been delayed because of the change in prime minister and cabinet early in the year. Some allowances have been made for the fact that the new government is not far into its mandate. In some cases only the last six months of the Chretien government is graded, with the new Martin government getting a grade of incomplete. Each of Canada's provinces and territories were graded for biodiversity, climate change and toxic chemicals pollution. 2 tabs.

  11. International Society for Extracellular Vesicles: first annual meeting, April 17–21, 2012: ISEV-2012

    Directory of Open Access Journals (Sweden)

    Elisa Araldi

    2012-12-01

    Full Text Available Extracellular micro- and nano-scale membrane vesicles produced by different cells are recognised as an essential entity of physiological fluids in a variety of organisms and function as mediators of intercellular communication employed for the regulation of multiple systemic and local processes. In the last decade, an exponential amount of experimental work was dedicated to exploring the biogenesis and secretion mechanisms, physiological and pathological functions and potential applications of the extracellular vesicles (EVs. Noteworthy is the large heterogeneity of in vitro and in vivo models applied, technical approaches developed in these studies and the diversity of designations assigned to different or similar types of EVs. Hence, there is a clear necessity for a uniform nomenclature and standardisation of methods to isolate and characterise these vesicles. In April 2012, the first meeting of the International Society for Extracellular Vesicles (ISEV took place bringing together this exponentially grown scientific community. The University of Gothenburg (Krefting Research Centre together with the Interim Board of the Society created in September 2011 (Jan Lötvall, Clotilde Théry, Xandra Breakefield, Marca Wauben, Yong Song Gho, Lawrence Rajendran, Graça Raposo, Douglas Taylor, Margareta Sjöstrand and Esbjörn Telemo organised this fantastic event that counted 488 registered and contributing participants. This meeting report provides a retrospective summary of the broad spectrum of ISEV-2012 sessions. Again, we emphasise novel findings, discussions and decisions met by the community during the meeting.

  12. Marine and Non-marine Jurassic: Boundary Events and Correlation——International Symposium on the Jurassic Boundary Events and the First Annual Symposium of the International Geoscience Program IGCP 506

    Institute of Scientific and Technical Information of China (English)

    Yongdong Wang

    2006-01-01

    @@ The "International symposium on the Jurassic Boundary Events" and the First Annual Symposium of IGCP 506 was successfully held from November 1-4, 2005 in Nanjing, China. About 100 participants from 14 countries joined this meeting, including USA, UK, France, Germany, Russia, Sweden, Romania, Poland, Australia, Japan, Thailand, India, Viet Nam and China.

  13. The Influence of the Income Taxation on the Agent Savings

    Science.gov (United States)

    Marinescu, Daniela; Ramniceanu, Ioana; Marin, Dumitru

    2009-08-01

    In the model we will analyze the influence of the taxation change on choosing the optimal portfolio. We will prove that when the absolute index of the risk aversion is decreasing the amount invested in the risky active increase as a result of the income and substitution effects.

  14. Taxation and the Preservation of Tribal Political and Geographical Autonomy.

    Science.gov (United States)

    Clow, Richmond L.

    1991-01-01

    Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

  15. Urban Property Taxation: III. Rejection and Reformation. Exchange Bibliography 481.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns variations on the central theme of reform. Included are sources dealing with redesigning systems, exemptions, judicial review, alternatives, limitations, equalization, differentials, and model laws.…

  16. Taxation of Fringe Benefits: Alternative Approaches to Current Problems.

    Science.gov (United States)

    Cohen, Anita E.

    1979-01-01

    The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)

  17. Taxation and the household saving rate: evidence from OECD countries

    Directory of Open Access Journals (Sweden)

    Vito Tanzi

    2000-03-01

    Full Text Available This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.

  18. First Nations Communities and Tobacco Taxation: A Commentary

    Science.gov (United States)

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  19. Risk, returns, and values in the presence of differential taxation

    NARCIS (Netherlands)

    Benninga, S; Sarig, O

    2003-01-01

    We show that there exist separate security market lines (SMLs) for debt and equity securities in an equilibrium with differential taxation of debt and equity. We characterize the conditions under which these SMLs have the same price of risk (with different intercepts) and the conditions under which

  20. Modelling strategic responses to car and fuel taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    2006-01-01

    We develop a model to analyse the interactions between actors involved in car and fuel taxation: consumers, car producers, fuel producers and the government. Heterogeneous consumers choose between two versions of a car that differ in engine type (diesel or gasoline). Car manufacturers and fuel produ

  1. Danish Taxation of Pensions in the Perspective of EU Law

    DEFF Research Database (Denmark)

    Rønfeldt, Thomas; Werlauff, Erik

    2008-01-01

    The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment...... of foreign companies....

  2. Self-Selection, Optimal Income Taxation, and Redistribution

    Science.gov (United States)

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  3. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy; Foer oekad transparens och effektivitet i energibeskattningen. Energibeskattning och miljoepolitik i en liten oeppen ekonomi

    Energy Technology Data Exchange (ETDEWEB)

    Normann, Goeran (and others)

    2002-11-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO{sub 2}-emissions are avoided, if e

  4. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    Science.gov (United States)

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  5. Issues of the economic risks theory under direct taxation

    Directory of Open Access Journals (Sweden)

    Vyacheslav Aleksandrovich Slavin

    2015-09-01

    Full Text Available Objective to calculate and justify the probabilistic characteristics of the economic risks of the company selling goods with profit and suffering from the burden of direct taxation. The economic nature and mechanisms of tax risks are described. Methods probabilisticdynamic method based on a few mathematically formulated principles ndash probability principle the principle of measurement etc. The method allows to find the optimal distributions of the phase variables components of the decisions vector of the production system numerical characteristics of which mathematical expectation variance covariance etc. bear the necessary information about the optimal properties of the economic actorsrsquobehavior. Results the basic equation of probabilisticdynamic method ndash the SchrodingerBellman equation ndash was integratedthe function of state was found the normal distribution was obtained of the vector of economic decisions in the phase space of the firm. The phase trajectories and the effective areas of the variables dispersion phase were researched. It is shown that at the intersection of the variation areas of normal distributions corresponding to two different production conditions there is a possibility of spontaneous transitions between these states accompanied by losses of capital assets of the company. The transition probabilities and the expression for average losses of working capital were calculated. It is shown that the inclusion of weak field tax perturbation leads to the modulation of the probability curves and average losses obtained earlier in the work by V.A. Slavin and I.N. Urusova quotMarket dynamics of productioneconomic system. 2. Transitions between production conditions. Elements of risks theoryquot for the company in the absence of taxation. The author outlines the nature of modulation of the main characteristics of tax risks related to the fact that the tax field influences the production system by phase trajectories

  6. The polity and politics of carbon-dioxide taxation in small European states

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    The most recent smaller country to adopt a carbon dioxide tax is Portugal (2014), but also Iceland (2013), Ireland (2010), Switzerland (2008), Croatia (2007), Estonia (2000) and Slovenia (1997) have managed to find ways to put into place taxes on carbon dioxide. France (2014) remains the exception...... are more susceptible to introduce carbon dioxide taxes ? It is hypothesized that features of the institutionalized patterns of policy-making, the polity of small states, can provide explanations for their climate politics, and ultimately the outcome policy in question....... to the adoption of carbon dioxide taxation in only smaller countries in Europe. The research questions addressed by the present paper are how and why is it that small countries that in terms of emissions are virtually irrelevant to climate change and which are more open to forces of international competition...

  7. E.U. VERSUS O.E.C.D. - MIGRATION FLOW UNDER THE LABOUR TAXATION IMPACT

    Directory of Open Access Journals (Sweden)

    LAZAR PAULA

    2015-07-01

    Full Text Available In a world governed by the freedom of movement, production factors – capital, labour and consumption – can “run” from on territory to another bringing along positive and negative effects, just as well. Labour, the second in line of “run away” production factors, has a great impact upon a state economy generating sustainable growth or increasing budgetary revenues This paper presents for a period of 7 years, for both European (UE-28 and international (OECD level, the migration flow under the labour taxation impact (it is well known that more than 75% of the migration flow is work force related. The authors found that even if both areas are attracting labour force the reasons for doing that are completely different – while for the OECD member states and non-EU member states there will always be the “occident fascination” in the Europeans are “voting with their feet”.

  8. The taxation installment in Romania . Between mass - media’'s ”

    Directory of Open Access Journals (Sweden)

    Razvan-Mihail Papuc

    2007-12-01

    Full Text Available The essay brings out into relief the situation of Romanian taxation in contrast with taxation level from European Union. To this end there are used a series of statistical data in relation to major category of tax, in the way how Eurostat presences. At the same time the research brings into relief a certain option as regards of pressure taxation assignment on some categories of tax payer.

  9. A Preliminary Analysis on the Long run Relationship between Taxation and Growth in Turkey

    OpenAIRE

    Yesim Kustepeli; Mustafa Bilman

    2008-01-01

    Although higher taxation may lead to a fall in growth rates through distortion of decisions to invest and save, certain tax policies of the government may also enhance economic growth when government investments aiming at improving the infrastructure induces private investment. This study aims to explore the effects of taxation on growth in Turkey during the period of 1975-2004, by the use of time series analysis. In addition to total taxation, direct and indirect taxes are considered separat...

  10. Basic principles of taxation of small-scale enterprises in the Russian Federation

    OpenAIRE

    Khodyreva Viktoriia Andreevna

    2015-01-01

    This research is devoted to general principles of taxation of small-scale enterprises. Development of small-scale enterprises is one of the most important lines of tax policy in Russian Federation. The development of principles of taxation is important while forming a strong state system of taxation. In this work basic principles and some specific are provided. This work is of great scientific interest to law students, graduates, teachers and other persons interested in law and particularly i...

  11. ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION

    OpenAIRE

    COMANICIU Carmen; Liliana BUNESCU

    2012-01-01

    Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular ...

  12. European Administrative Cooperation in the Field of Taxation

    Directory of Open Access Journals (Sweden)

    Florin TUDOR

    2012-04-01

    Full Text Available The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.

  13. Pedagogy of natural resource taxation in professional accounting programs

    Energy Technology Data Exchange (ETDEWEB)

    Reese, C.E.

    1983-03-01

    After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with a natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.

  14. Development of Ad Valorem Real Property Taxation System in Moldova

    Directory of Open Access Journals (Sweden)

    Olga Buzu

    2014-12-01

    Full Text Available The author analyzes key aspects of the new ad valorem property taxation (AVT system which is currently implemented in the Republic of Moldova and outlines ways of its further potential development. The author uses both systemic and synergistic approaches to develop a methodology for the assessment of the AVT system efficiency based on the multipurpose cadastre data. The study identifies key characteristics of the AVT system, as well as main problems associated with the implementation of the new property taxation system and with the compatibility of the fiscal and the real property cadastre data, and makes suggestions for further development of the AVT system in the country. The study allows to identify and maximize the benefits of the AVT system.

  15. Labour Taxation and Its Impact on Employment Growth

    Directory of Open Access Journals (Sweden)

    Primoz Dolenc

    2012-01-01

    Full Text Available The paper aims to assess the characteristics of labour taxation for fivedifferent groups of workers and labour market performance (in termsof employment and unemployment rate in the EU and to examinewhether tax wedge affects employment growth in the EU. The descriptiveempirical estimates show that the level of labour taxation variesgreatly across EU Member States, by which the tax wedge tends to behigher among NewMember States (excluding Cyprus andMalta. Furthermore,the panel regression analyses confirm statistically significantnegative relationship between tax wedge and employment growth inthe EU as a whole. Therefore, the empirical analysis suggests that theEU-27 should continue with the trend of reducing tax wedge, as thiswould have favourable effects on labour market performance, especiallyamong New Member States.

  16. Factor taxation, income distribution, and capital market integration

    OpenAIRE

    Haufler, Andreas

    1996-01-01

    The paper analyzes the optimal mix of capital and wage taxation when policymakers maximize the political support of workers and capitalists, subject to a fixed revenue requirement. Capital market integration increases the efficiency costs of a tax on capital but simultaneously changes the political equilibrium through its effect on the distribution of factor incomes. These distributional effects are directly opposed in the capital importing and the capital exporting region. While the capital ...

  17. Land Value Taxation: Persuasive Theory but Practically Difficult

    OpenAIRE

    Dunne, Tom

    2005-01-01

    While the theoretical case for Land Value Taxation is regarded as being very persuasive, most people looking closely at the idea form the view that the practical difficulties of introducing it into an established modern economy are compelling. Nevertheless, in Europe and America the ideas put forward by George continue to influence many people discussing issues around land use planning, urban development and methods of funding infrastructure and local government.

  18. Taxation and Pricing of Agricultural and Industrial Goods

    OpenAIRE

    Raaj Kumar Sah; STIGLITZ, Joseph E.

    1984-01-01

    This paper presents an analysis of price reform and of optimal pricing and taxation of agricultural and industrial goods in modern-day LDCs. Our analysis is based on a general equilibrium paradigm with a multitude of goods and income groups. It is consistent with several alternative institutional structures with in the agricultural and the industrial sectors, as well as with alternative hypotheses concerning unemployment and migration of labor across the two sectors.This approach differs subs...

  19. Marginal versus average beta of equity under corporate taxation

    OpenAIRE

    Lund, Diderik

    2009-01-01

    Even for fully equity-financed firms there may be substantial effects of taxation on the after-tax cost of capital. Among the few studies of these effects, even fewer identify all effects correctly. When marginal investment is taxed together with inframarginal, marginal beta differs from average if there are investmentrelated deductions like depreciation. To calculate asset betas, one should not only "unlever" observed equity betas, but "untax" and "unaverage" them. Risky tax claims are value...

  20. Rules of Taxation of Controlled Foreign Companies: A Comparative Study

    OpenAIRE

    Milyausha R. Pinskaya; Nina I. Malis; Nicolai S. Milogolov

    2014-01-01

    This article is aimed at generalization of foreign practices of taxation of Controlled Foreign Companies in orderto solve a problem of capital outflow to low-tax jurisdictions and at further elaboration of recommendations onreforming a concept of tax residence in the Russian Federation. The article summarizes elements of nationaltaxation rules set in such countries as France, Great Britain, Germany, USA, China and Brazil. The articledetects shortcomings of the Russian rules concerning Control...

  1. Petrol consumption and redistributive effects of its taxation in Spain

    OpenAIRE

    Asensio Ruiz de Alda, Francisco Javier; Matas i Prat, Anna; Raymond Bara, José Luis

    2001-01-01

    The objective of this paper is to estimate a petrol consumption function for Spain and to evaluate the redistributive effects of petrol taxation. We use micro data from the Spanish Household Budget Survey of 1990/91 and model petrol consumption taking into account the effect that income changes may have on car ownership levels, as well as the differences that exist between expenditure and consumption. Our results show the importance that household structure, place of residence and income have...

  2. The impact of capital taxation upon UK unquoted companies

    OpenAIRE

    Peter Casson; Peter L Jennings; Clive Allen

    2003-01-01

    The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or ow...

  3. Top tax system: a common taxation system for all nations

    OpenAIRE

    Varma, Vijaya Krushna Varma

    2009-01-01

    I am suggesting new methods, and innovative and alternative policies in the areas of optimal taxation, tax collection, money supply and banking financial system to help remove corruption, tax evasion, economic recession, black money, fake currency and societal inequalities. In my opinion, the proposed TOP Tax system may usher in good governance, 100% tax compliance and corruption free environment. It suggests a single tax called “TOP Tax” (Transfer Or Purchase Tax) for both Centre and States ...

  4. Taxation Reforms: a CGE-Microsimulation Analysis for Pakistan

    OpenAIRE

    Saira Ahmed; Vagar Ahmed; Ahsan Abbas

    2010-01-01

    This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax base and rationalise the rate structure of different taxes. Amongst the main proposals, those focusing on sales tax and agricultural direct taxes seem relatively more attractive. The former has the highest share in indirect taxes and is also easier to collect, while the latter is intended to bring the presently exempted agricultural incomes into the tax net. As a first step, w...

  5. The benefit and sacrifice principles of taxation: A synthesis

    OpenAIRE

    Jon R. Neill

    1999-01-01

    The implications of equal sacrifice taxation have only been pursued in a very narrow context. This note applies this principle to the problem of levying taxes to provide public goods. Its purpose is to determine how taxes used to finance public goods must be structured in order to benefit each agent equally. This tax structure may be viewed as a benchmark against which to compare tax regimes with redistributive intent.

  6. Optimal Commodity Taxation with Varying Quality of Goods

    OpenAIRE

    Bastani, Spencer; Blomquist, Sören; Micheletto, Luca

    2015-01-01

    A standard result in the optimal taxation literature is that, when agents differ in market ability and the government aims at redistributing from high- to low-skilled agents by means of an optimal nonlinear labor income tax and a set of commodity taxes, an optimally designed commodity tax structure should encourage (discourage) the consumption of goods/services that are complement with labor (leisure). In this paper we highlight that, when agents can choose both the quality and the quantity o...

  7. Directions of Changes in Dividend Taxation System in Poland

    Directory of Open Access Journals (Sweden)

    Agata Sierpińska

    2009-03-01

    Full Text Available In the article, main directions of changes in dividend taxation system in Poland are presented. Actually dividend tax rate is equally for each type of shareholders – individual and institutional, but conditions of dividend policy for them are different. For example, Polish institutional investors are exempted from dividend tax, but foreign institutional investors must pay dividend tax. The information presented in the article are agreeable with European Union regulations.

  8. Real Estate Prices and the Importance of Bequest Taxation

    OpenAIRE

    Bellettini, Giorgio; Taddei, Filippo

    2009-01-01

    Taxation of bequests and donations is an important determinant of real estate prices. We show that, ceteris paribus, a decrease in taxes on inter vivos donations and bequests brings about an increase in real estate prices. We provide a general equilibrium rationalization in the context of OLG economies featuring intergenerational altruism. This has relevant policy implications. We test the predictions of our theory employing a unique policy shock: the abolition of bequest and donation taxatio...

  9. Taxation of Petroleum Products; Theory and Empirical Evidence

    OpenAIRE

    Poonam Gupta; Walter Mahler

    1994-01-01

    The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted.

  10. Public procurement in the presence of capital taxation

    OpenAIRE

    Alfons J. Weichenrieder

    1999-01-01

    The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of local production and to attract taxable capital. As a result, governments may prefer domestic firms to more efficient foreign firms.

  11. IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE

    OpenAIRE

    Islahi, Abdul Azim

    2015-01-01

    Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction) which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences, etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is a...

  12. IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE

    OpenAIRE

    Abdul AZIM ISLAHI

    2015-01-01

    Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction) which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences,etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is an...

  13. Basic principles of taxation in the Russian Federation

    OpenAIRE

    PUZYNYA T.A.; BESKROVNAYA V.A.

    2015-01-01

    The tax system of the Russian Federation based on economic and legal principles, to include economic justice, proportionality, efficiency or effectiveness, to legal same the legitimacy of the establishment, the combination of the interests of taxpayers with state authorities. In addition to the principles of taxation often include organizational rules, which imply a common methodological framework in the calculation of taxes and their exhaustive list.

  14. Macroeconomic and sectoral effects of energy taxation in Austria

    International Nuclear Information System (INIS)

    The effects of energy taxation on the Austrian economy are analyzed. Simulations are carried out with a linked input output macromodel. The macroeconomic effects of an energy tax on economic growth, employment, the rate of inflation (change in the consumer price index), the budget deficit and the current account will be explained, as well as the sectoral impact on differenT industries. 7 tabs., 7 refs

  15. International trade in cyberspace : how to tax digital goods

    OpenAIRE

    Stehn, Jürgen

    2003-01-01

    The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of...

  16. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    Directory of Open Access Journals (Sweden)

    Petra S Meier

    2016-02-01

    Full Text Available While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities.An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol; and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as

  17. The mutual agreement procedure and arbitration of double taxation disputes

    Directory of Open Access Journals (Sweden)

    Ilias Bantekas

    2008-12-01

    Full Text Available It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions oftransnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two disputesettlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relatingto the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting inthe negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played bythe parties, the means by which the disputes are resolved (from negotiations to tribunals and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how thesemechanisms relate and/or conflict with bilateral tax treaties and theGATS.

  18. PREFACE: 14th Annual International Astrophysics Conference: Linear and Nonlinear Particle Energization throughout the Heliosphere and Beyond

    Science.gov (United States)

    Zank, G. P.

    2015-09-01

    The 14th Annual International Astrophysics Conference was held at the Sheraton Tampa Riverwalk Hotel, Tampa, Florida, USA, during the week of 19-24 April 2015. The meeting drew some 75 participants from all over the world, representing a wide range of interests and expertise in the energization of particles from the perspectives of theory, modelling and simulations, and observations. The theme of the meeting was "Linear and Nonlinear Particle Energization throughout the Heliosphere and Beyond." Energetic particles are ubiquitous to plasma environments, whether collisionless such as the supersonic solar wind, the magnetospheres of planets, the exospheres of nonmagnetized planets and comets, the heliospheric-local interstellar boundary regions, interstellar space and supernova remnant shocks, and stellar wind boundaries. Energetic particles are found too in more collisional regions such as in the solar corona, dense regions of the interstellar medium, accretion flows around stellar objects, to name a few. Particle acceleration occurs wherever plasma boundaries, magnetic and electric fields, and turbulence are present. The meeting addressed the linear and nonlinear physical processes underlying the variety of particle acceleration mechanisms, the role of particle acceleration in shaping different environments, and acceleration processes common to different regions. Both theory and observations were addressed with a view to encouraging crossdisciplinary fertilization of ideas, concepts, and techniques. The meeting addressed all aspects of particle acceleration in regions ranging from the Sun to the interplanetary medium to magnetospheres, exospheres, and comets, the boundaries of the heliosphere, and beyond to supernova remnant shocks, galactic jets, stellar winds, accretion flows, and more. The format of the meeting included 25-minute presentations punctuated by two 40-minute talks, one by Len Fisk that provided an historical overview of particle acceleration in the

  19. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G

    1998-07-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  20. 论宏观经济调控中的税收效应%Taxation effects of macroeconomic adjustment

    Institute of Scientific and Technical Information of China (English)

    张伦俊

    2003-01-01

    Based on equilibrium theory, this paper discussed relationships among taxation and other main macroeconomic indicators. The effects of taxation on economic growth, industrial adjustment and income distribution were analyzed.

  1. POWER OF TAXATION CONCEPT FROM CONSTITUTION PERSPECTIVE

    OpenAIRE

    KARTALCI, Kadir; DOĞAN, Mübeyna

    2013-01-01

    Today, for advanced democracies internalizing social law state, it seems impossible to tax without depending on the constitution. The terms of taxing and the power of taxing were put into the constitutions during republican period of our country. Hence, in 1982 constitution, article 73, subclause 3, the sentence`all taxes and fees are enacted, changed and repealed by law` emphasizes the legality of taxing.However, in a country experiencing martial laws and state emergencies heavily, by inter...

  2. Corporate Taxation, Multinational Firms and Heterogeneity

    OpenAIRE

    Becker, Johannes

    2007-01-01

    More than twenty years ago, public finance scholars started to focus on the phenomenon of international capital mobility and its consequences for public goods provision by national governments. The tax competition literature found considerable response in the political arena since it picked up some growing concern about the increasing limitations of the national state�s scope for action. Since then, the economy, tax policy and the scholarly thinking about these two have evolved. What was a ne...

  3. Assessment of Consequences of Replacement of System of the Uniform Tax on Imputed Income Patent System of the Taxation

    Directory of Open Access Journals (Sweden)

    Galina A. Manokhina

    2012-11-01

    Full Text Available The article highlights the main questions concerning possible consequences of replacement of nowadays operating system in the form of a single tax in reference to imputed income with patent system of the taxation. The main advantages and drawbacks of new system of the taxation are shown, including the opinion that not the replacement of one special mode of the taxation with another is more effective, but the introduction of patent a taxation system as an auxilary system.

  4. Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?

    OpenAIRE

    Shay, Stephen E.; Fleming, J. Clifton, Jr.; Peroni, Robert J.

    2015-01-01

    Perhaps surprisingly, this Article has shown that the debate over formulary apportionment is little more than an alternative path to the larger debate over worldwide taxation versus territorial taxation. The present U.S. international income tax regime for U.S. MNEs is an implicit, overly-generous, and incoherent quasi-territorial system that relies on residence rules, source rules, and the arm’s-length approach to apportion international business profits between domestic income that is curre...

  5. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Science.gov (United States)

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to...

  6. The Political Economy of Capital Income and Profit Taxation in a Small Open Economy

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper considers the political economy of the mix of profit, investment and saving taxation in a small open economy where agents generally differ in their shares of profit and other income.In this setting, capital income taxation can have the dual role of financing government spending and of red

  7. Safeguarding of state economical security: modern taxation regulation mechanism of enterprise

    OpenAIRE

    Gorbatiuk, Alla

    2013-01-01

    In article consider the problem of forming modern taxation regulation mechanism of enterprise for safeguarding of Ukraine State economical security. Іt is must take taxation factor of development small and middle enterprise and corporation sector for progress national economy structure.

  8. Foreign Educational Programs in Britain: Legal Issues Associated with the Establishment and Taxation of Programs Abroad.

    Science.gov (United States)

    Stein, Todd J.

    1990-01-01

    The most common problems associated with establishing educational programs abroad are illustrated by the case of Britain, which has a large population of foreign students. Four problem areas are addressed (program formation, immigration, accreditation, and taxation), with the greatest amount of attention given to taxation. (MSE)

  9. Analysis of the forms of interaction in taxation in the information-oriented society

    OpenAIRE

    Didenko, Anastasiya

    2012-01-01

    The article analyzes the forms of interaction between government, business and society in taxation. Review of the e-taxation situation in Ukraine is presented. On the basis of this review it is concluded that the active implementation and government support are required. The advantages of electronic forms of interaction for government, business and society are described.

  10. The decline and revival of environmentally-related taxation in Europe

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2013-01-01

    The EU Energy Taxation Directive's low minimum tax rate for diesel along with a general dieselisation of Europe's vehicle fleet explains why revenues from environmentally-related taxes gradually declined from 1999-2008. After the financial crisis environmentally-related taxation is resuming its...

  11. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs....

  12. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment,...

  13. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions...

  14. Green Taxation in Question: Politics and Economic Efficiency in Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    Environmental economists have in general paid little or no attention to the political context within which green taxation would be introduced. In order to understand the real-life politics of green taxation, it is necessary to establish which political constraints determine the actual design of g...

  15. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    Science.gov (United States)

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  16. Analysis of the forms of interaction in taxation in the information-oriented society

    Directory of Open Access Journals (Sweden)

    Didenko, Anastasiya

    2012-05-01

    Full Text Available The article analyzes the forms of interaction between government, business and society in taxation. Review of the e-taxation situation in Ukraine is presented. On the basis of this review it is concluded that the active implementation and government support are required. The advantages of electronic forms of interaction for government, business and society are described.

  17. Income taxation, labour supply and housework : A discrete choice model for French couples

    NARCIS (Netherlands)

    Kabatek, Jan; van Soest, A.H.O.; Stancanelli, E.G.F.

    2014-01-01

    Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of married couples jointly. We estimate a household utility mode

  18. 96. Annual report: 1985

    International Nuclear Information System (INIS)

    The annual report of the Chamber of Mines of South Africa covers various aspects of mining in South Africa during 1985. The report deals with coal, diamonds, gold, platinum and uranium. It also covers research, safety, industrial relations, taxation and the South African economy. Statistical tables on information concerning coal, gold, silver and uranium are also given. Long-term economic views strongly favour nuclear-generated electricity in most parts of the world and thus the demand for uranium can be expected to increase with rising energy needs. During 1985 members of the Nuclear Fuels Corporation of South Africa (Nufcor) produced 5541 metric ton U3O8. Statistics are given on the production of Uranium Oxide U3O8 at the different South African mines. A quarterley analysis of working results during the year 1985 are given

  19. Highlights from the Third International Society for Computational Biology Student Council Symposium at the Fifteenth Annual International Conference on Intelligent Systems for Molecular Biology

    Directory of Open Access Journals (Sweden)

    Corpas Manuel

    2007-11-01

    Full Text Available Abstract In this meeting report we give an overview of the 3rd International Society for Computational Biology Student Council Symposium. Furthermore, we explain the role of the Student Council and the symposium series in the context of large, international conferences.

  20. An Empirical Study on the Causality between Economic Growth and Taxation in Nigeria

    Directory of Open Access Journals (Sweden)

    E.E. Chigbu

    2012-04-01

    Full Text Available This study examines the causality between economic growth and taxation in Nigeria for the period 1970-2009. To achieve the objective of the study, data was collected from the Central Bank of Nigeria (CBN Statistical Bulletin and Federal Inland Revenue Service (FIRS. The data collected from the secondary sources were analysed using relevant econometric models such as Augmented Dickey-Fuller, Diagnostic Tests, Granger Causality and Johansen Co-integration. The results from the econometric analysis reveals that taxation as an instrument of fiscal policy affects the economic growth and taxation granger cause economic growth of Nigeria. On the basis of the econometric result, the study concluded that taxation is a very important instrument of fiscal policy that contributes to economic growth of any country. On the basis of the conclusion useful recommendations were provided that will improve the generation of revenue from taxation that would stimulate the economy of Nigeria positively.

  1. Taxation of Income in Foreign Trusts

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2016-01-01

    Denmark has introduced a new provision that states that Danish settlors of foreign trusts, under certain circumstances, must include the trust’s income in their own taxable income. The provision forms part of the Danish legislator’s recent attempts to prevent international tax evasion/ avoidance......, and the underlying aim of the provision is to make the rules concerning foreign trusts easier to administrate and enforce by the Danish tax authorities. Based on an analysis of the provision’s area of application and legal effects, it is concluded that the new provision seems to be effective in mitigating the use...... of foreign (family) trusts for tax evasion/avoidance purposes. However, it is also concluded that there is reason to question whether the new provision is sufficiently precise and whether the aim could have been reached in a more expedient way...

  2. Optimal taxation and labour wedge in models with equilibrium unemployment

    OpenAIRE

    Jiang, Wei

    2014-01-01

    In this paper, we develop heterogeneous agent models with equilibrium unemployment to study the optimal taxation and labour wedge. We find that the the presence of profits plays an important role in the determination of both optimal tax policy and labour wedge. Judd-Chamley optimal zero capital tax result can still hold in the model without profits. The optimal labour wedge is zero in the long run. This results in welfare gains of all agents and there is no conflict of interests between agent...

  3. Income- and energy-taxation for redistribution in general equilibrium

    International Nuclear Information System (INIS)

    In a 3-factor General Equilibrium (GE)-model with a continuum of ability, the employed choose optimal labour supply, and equilibrium unemployment is determined by benefits funded by wage- and energy-taxes. Aggregate labour and the net wage may increase or decrease with taxation (and unemployment), and conditions for a reduction in redistributive wage-taxes to be Pareto-improving are derived. A small energy tax always raises the net wage, providing the wage tax is reduced to maintain constant employment and a balanced budget. High ability households prefer higher energy taxes when externalities are uniformly distributed and non-distorting. (author)

  4. Latin American income tax systems and current double taxation agreements

    Directory of Open Access Journals (Sweden)

    Jorge Espinosa Sepúlveda

    2014-07-01

    Full Text Available Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.

  5. SYSTEM OF TAXATION ANALYTICAL INDICATORS OF ECONOMIC SUBJECTS

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2015-02-01

    Full Text Available The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject

  6. The optimal taxation of logistics industry in China

    Directory of Open Access Journals (Sweden)

    Wang Dongmei

    2014-05-01

    Full Text Available Purpose: Putting forward policy proposes to improve the tax policy of the logistics industry.Design/methodology/approach: Based on Cobb-Douglas production function model, combined theoretical analysis, this paper puts forward Cobb-Douglas production function expansion model, and using the function estimates the optimal tax burden level of China's logistics industry.Findings: The result of empirical analysis on the state-owned companies and the listed companies of transportation and storage industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that tax problem has restricted the normal operation of the logistics industry in China.Research limitations/implications: Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics enterprises and listed companies of logistics. But, the two samples are the main force of the logistics industry in China, and the optimal tax calculation result is close, so we can believe that the calculation results are representative.Originality/value: At present, the study of the tax burden on China's logistics industry is almost blank. This research estimates the optimal tax burden level of China's logistics industry, and puts forward recommendations to improve the tax policy of the logistics industry.

  7. The Limits of Conditionality: Turkey – EU Taxation Negotiations

    Directory of Open Access Journals (Sweden)

    Hakan Cavlak

    2015-10-01

    Full Text Available Conditionality is mostly defined as the EU policy engendered for candidate countries. However, the mere use of conditionality by the EU does not essentially explain transferring of policies and EU rules towards the candidate countries. EU conditionality may be considered as a comprising approach but in certain policy areas or countries it might not be as successful as it was on other ones. The EU conditionality basically defined as a bargaining policy of affecting through reward, under which the EU provides inducements to candidate or neighbor countries to aligning with the conditions of the EU. In this study the explanatory power of conditionality would be questioned; so the main question will be “to what extent does the EU have influence on policy convergence in a candidate country that does not have a clear membership perspective? Taxation chapter in accession negotiations between Turkey and the EU has been chosen as the case of this research as providing to have an answer on this question. The main objective of this paper is ‘analyzing the extent of EU conditionality on Turkish taxation policy.’ Furthermore, it is argued in this study that “without a concrete incentive, European Union’s impact on a candidate country would be limited.”  

  8. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  9. Impact of cigarette taxation policy on excise revenues and cigarette consumption in Uzbekistan

    Directory of Open Access Journals (Sweden)

    Konstantin S. Krasovsky

    2013-05-01

    Full Text Available BACKGROUND: In 2012, Uzbekistan ratified the Framework Convention on Tobacco Control, which states that price and tax measures are an effective means of reducing tobacco consumption. We aimed to explore the effect of taxation policies on revenues and cigarette consumption. METHODS: Data on tax rates, revenues, cigarette sales were taken from national reports. To forecast potential revenues, a scenario analysis was performed. RESULTS: In 1991-2004, ad valorem excise system was in place in Uzbekistan, which was later replaced by the specific excise system. In 1997-2011, the nominal average excise has increased by a factor of twenty, but in real terms, after a sharp increase in 1999, average excise declined annually and increased only in 2010-2011. Annual cigarette sales per capita of adult population in 1999-2007 constituted 17-25 cigarette packs, while in 2008-2011 it increased to 30-37 packs. Four scenarios of excise tax increases in 2012 were developed: one actual scenario based on the rates effective in Uzbekistan in 2012, and three hypothetical ones anticipating excise rates increase by 1.5, 2 and 3-fold. With actual excise increase in 2012, the inflation-adjusted budget revenues would grow by 5%, and with three hypothetical - by 17%, 35% and 66% respectively, despite the decline of tax-paid cigarette sales. CONCLUSION: Stabilization or reduction in cigarette excises in Uzbekistan in 2002-2008 led to a decline in real excise revenues and the growth of cigarette sales. In 1999 and 2010-2011, excises were significantly increased and the real revenues have risen, despite the decline in cigarette sales. As cigarette prices are low, the illegal outflow of cigarettes from Uzbekistan apparently exceeds the illegal inflow. A significant increase in cigarette excise (1.5-3 fold can both increase budget revenues and reduce cigarette consumption, with greater increase yielding more benefits.

  10. Rent taxation and its intertemporal effects in a small open economy

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Poutvaara, Panu

    2009-01-01

    Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase utilit...... of the current generation provided tax revenues are earmarked to reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially prevailing tax mix is sufficiently skewed toward wage taxation....

  11. Study about the Relationship between Accounting and Taxation. Proposals for Disconnection

    Directory of Open Access Journals (Sweden)

    MARIANA GURĂU

    2015-05-01

    Full Text Available The observation that many practitioners, by virtue of strong dependence between accounting and taxation encountered in our country after years of "90, find with difficulty the way to detachment of accounting and taxation by making cautious steps, lack of courage, was the impulse for choosing this research topic. Therefore, we consider that research in accounting and taxation field must represent the combination of information obtained as a result of theoretical research with information from economic reality. By its content, this study, perform extensive research on the intersection of accounting information with tax elements, combination oriented to disconnection between the two areas.

  12. Policy options for carbon taxation in the EU

    International Nuclear Information System (INIS)

    Even though the EU clearly leads the global fight against climate change and despite the additional reduction in emissions due to the global crisis and European recession, the ambitious objectives flagged in the '20-20-20 by 2020' strategy and 'climate-energy package' are probably out of reach if a more resolute and consistent policy of carbon taxation is not rapidly put in place. First, the EU is not as 'virtuous' as it may seem, and shows signs of a 'fatigue' in mitigating climate change; this is explained by the weak incentive structure of current climate institutions, due to both narrow coverage and insufficient stringency of the European 'Emission Trading Scheme' (ETS) - the European 'carbon market'-, and to excessive reliance on emission standards combined with weak energy taxation. Fears of losing competitiveness are a major argument against imposing a higher carbon price on industries, feeding tax competition both within the EU and vis-a-vis the rest of the world. Though not fully satisfactory, the Commission's recent proposal (a revision of the 2003 energy taxation directive introducing floors on national excises based on carbon content) would help solving the intra-EU conundrum. Alternatively, an extension of the EU ETS to households and the transport sector via the 'upstream' inclusion of fossil fuel dealers would also be a feasible solution. In order to answer the 'carbon leakage' argument and to send appropriate price signals to European consumers on extra-EU imports, a border adjustment mechanism - carbon levy or inclusion of importers into the EU ETS - is also necessary. Ultimately though, in order to make sure that economic agents face a uniform carbon price, a generalized carbon tax, in the form of a European 'Carbon Added Tax' (ECAT), would be the most effective instrument in the fight against climate change, as well as the pillar of a thorough tax

  13. Visual Literacy--Enhancing Human Potential. Readings from the 15th Annual Conference of the International Visual Literacy Association.

    Science.gov (United States)

    Walker, Alice D., Ed.; And Others

    This document includes 46 papers presented at the International Visual Literacy Association Conference on topics ranging from prehistoric cave paintings to technology of the future. Major sections are devoted to research and theory, education, computer technology, and phototherapy. Emphasis is on increased understanding of opportunities available…

  14. International Energy Agency (IEA) Working Party on Energy Conservation Research and Development. Annual report, 1976--1977

    Energy Technology Data Exchange (ETDEWEB)

    1977-08-01

    This annual report of the IEA Working Party on energy conservation described briefly the background and objectives of each project area, the status of its implementing agreement, its organizational structure, and current activities. The Committee on Energy R and D has established 15 working areas: biomass conversion; coal technology; conservation R and D; energy R and D strategy; fusion; geothermal; high-temperature reactors for process heat; hydrogen; nuclear safety; ocean thermal energy conversion; radioactive waste management; small solar power systems; solar energy; wave power; and wind power. Presently, the Working Party has implementing agreements and is working in 7 areas: buildings and community systems; building complexes; ekistics; combustion; energy cascading; heat pumps; and heat transfer. (MCW)

  15. Level of clinical evidence presented at the International Society for Hip Arthroscopy Annual Scientific Meeting over 5 years (2010–2014)

    Science.gov (United States)

    Kay, Jeffrey; de SA, Darren; Shallow, Scott; Simunovic, Nicole; Safran, Marc R.; Philippon, Marc J.; Ayeni, Olufemi R.

    2015-01-01

    The International Society for Hip Arthroscopy (ISHA) Annual Scientific Meeting is at the forefront of informing today’s orthopaedic surgeons and society of the rapid advances in the exponentially growing field of hip arthroscopy. The purpose of this study was to evaluate and observe any trends in the level of clinical evidence in the papers and posters presented at the ISHA Annual Scientific Meeting from 2010 to 2014. The online abstracts of the paper and poster presentations presented at the ISHA Annual Scientific Meetings were independently evaluated by two reviewers (582 total resulting presentations). Two reviewers screened these results for clinical studies and graded the quality of evidence from level I (i.e. randomized trials) to IV (i.e. case series) based on the American Academy of Orthopaedic Surgeons classification system. Four hundred and twenty-eight presentations met the inclusion criteria and were evaluated. Overall, 10.1% of the presentations were level I, 12.8% were level II, 30.1% were level III and 47.0% were level IV evidence. Over time, from 2010 to 2014, we observed an increase in the percentage of level II paper presentations, an increase in the proportion of level III poster presentations, and a decrease in the proportion of both level IV paper and poster presentations. Significant non-random improvement in the level of evidence presented was noted for the poster presentations (P = 0.012) but not for the paper presentations (P = 0.61) over the study period. Statistical trends demonstrate ISHA’s increased awareness and commitment to presenting higher quality evidence as the availability of this evidence increases. PMID:27011857

  16. Level of clinical evidence presented at the International Society for Hip Arthroscopy Annual Scientific Meeting over 5 years (2010-2014).

    Science.gov (United States)

    Kay, Jeffrey; de Sa, Darren; Shallow, Scott; Simunovic, Nicole; Safran, Marc R; Philippon, Marc J; Ayeni, Olufemi R

    2015-12-01

    The International Society for Hip Arthroscopy (ISHA) Annual Scientific Meeting is at the forefront of informing today's orthopaedic surgeons and society of the rapid advances in the exponentially growing field of hip arthroscopy. The purpose of this study was to evaluate and observe any trends in the level of clinical evidence in the papers and posters presented at the ISHA Annual Scientific Meeting from 2010 to 2014. The online abstracts of the paper and poster presentations presented at the ISHA Annual Scientific Meetings were independently evaluated by two reviewers (582 total resulting presentations). Two reviewers screened these results for clinical studies and graded the quality of evidence from level I (i.e. randomized trials) to IV (i.e. case series) based on the American Academy of Orthopaedic Surgeons classification system. Four hundred and twenty-eight presentations met the inclusion criteria and were evaluated. Overall, 10.1% of the presentations were level I, 12.8% were level II, 30.1% were level III and 47.0% were level IV evidence. Over time, from 2010 to 2014, we observed an increase in the percentage of level II paper presentations, an increase in the proportion of level III poster presentations, and a decrease in the proportion of both level IV paper and poster presentations. Significant non-random improvement in the level of evidence presented was noted for the poster presentations (P = 0.012) but not for the paper presentations (P = 0.61) over the study period. Statistical trends demonstrate ISHA's increased awareness and commitment to presenting higher quality evidence as the availability of this evidence increases. PMID:27011857

  17. 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.

  18. THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

    Directory of Open Access Journals (Sweden)

    BERINDE SORIN ROMULUS

    2010-12-01

    Full Text Available The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

  19. From microscopic taxation and redistribution models to macroscopic income distributions

    Science.gov (United States)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  20. From microscopic taxation and redistribution models to macroscopic income distributions

    CERN Document Server

    Bertotti, Maria Letizia; 10.1016/j.physa.2011.06.008

    2011-01-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modelling of taxation and redistribution in a closed (trading market) society. This framework allows to describe the evolution of the income distribution over the population and to explain the emergence of collective features based on the knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  1. Capital income taxation in a growing open economy

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1991-01-01

    of a (low) corporate income tax will not affect consumption in the long run, but will simply lead to a replacement of shares by foreign financial assets in household portfolios. It is also found that an anticipated investment tax credit can have and that an anticipated dividend tax will have contractionary......The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...... effects on investment before they are introduced. Moreover, it is shown that while an unanticipated dividend tax is neutral with respect to investment, it will have real effects on consumption and net foreign assets in a growing economy...

  2. IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE

    Directory of Open Access Journals (Sweden)

    Abdul AZIM ISLAHI

    2015-08-01

    Full Text Available Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences,etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is an important contribution to economic thought. He is forerunner of the idea that high tax rates shrink the tax base because they reduce the economic activity. He is considered as the forerunner of Laffer’s curve. His ideas are comparable with those of supply-side economics that emphasized incentives and tax cuts as a means of economic growth.

  3. Optimal Taxation and Risk-Sharing Arrangements in an Economic Federation

    OpenAIRE

    Aronsson, Thomas; Wikström, Magnus

    2001-01-01

    This paper analyzes optimal taxation and risk-sharing arrangements in an economy with two levels of government. Both levels provide public goods and finance their expenditures via labor income taxation, where the tax base is responsive to the private agents' labor supply decisions. The localities are assumed to experience different random productivity shocks, meaning hat the private labor supply decisions as well as the choices of income tax rates are carried out under uncertainty. Part of th...

  4. In Praise of Frank Ramsey's Contribution to the Theory of Taxation

    OpenAIRE

    STIGLITZ, Joseph E.

    2014-01-01

    Frank Ramsey's classic paper "A contribution to the theory of taxation" gave rise to the modern theory of optimal taxation. This paper traces the literature that grew out of Ramsey's 1927 paper and assesses which of its key insights has proven robust. Though the path breaking work of Peter Diamond and James Mirrlees showed that Ramsey's results could be generalized in some important ways, other work showed that the domain of applicability of Ramsey's original insights may be more limited: cha...

  5. Approaches of Taxation under the Current Circumstances between Desiderata and Results – I

    OpenAIRE

    Georgeta Dragomir; Mihaela Nicolau; Ecaterina Necsulescu; Georgeta Modiga; Carmen-Marina Dragomir

    2011-01-01

    As a basic component of modern society, the taxation should combine the main objectivefor the public authority, to ensure most of the resources necessary to carry out state functions, withtargets at least as important on the country's economic development, supporting social issues,respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. Forthese reasons, the level of taxation is very important for the present and future developments of acountry an...

  6. Competing for scarce foreign capital: spatial dependence in the diffusion of double taxation treaties .

    OpenAIRE

    Barthel, Fabian; Neumayer, Eric

    2012-01-01

    Recent research suggests that double taxation treaties (DTTs) increase bilateral foreign direct investment (FDI). However, entering such a tax treaty is not unambiguously favorable for both partners if their bilateral FDI positions are asymmetric. Due to the usual bias toward residence-based taxation in DTTs, net capital importers can face a considerable loss of tax revenues when entering these treaties. Nevertheless, there is an ever denser and growing global network of such treaties. This a...

  7. Residence-based Capital Taxation: Why Information is Voluntarily Exchanged and why it is not

    OpenAIRE

    Eggert, Wolfgang; Kolmar, Martin

    2000-01-01

    The issue of capital tax competition in source-based capital taxes is viewed to be unproblematic if residence-based capital taxation exists. The sustainability, however, of residence-based capital taxation depends on the co-operation of source countries to assist in collecting tax revenues that benefit the residence country. We analyze conditions under which information about foreign savings are voluntarily exchanged. It turns out that information is voulntarily exchanged if the wage structur...

  8. What’s Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?

    OpenAIRE

    Colombinoa, Ugo; Narazani, Edlira

    2012-01-01

    Gender based taxation (GBT) has been recently proposed as a promising policy in order to improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of GBT as compared to other policies based on different optimal taxation principles. The comparison is interesting because GBT, although technically correct, might face implementation difficulties not shar...

  9. The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation

    OpenAIRE

    David Smith; Graham Richardson

    1999-01-01

    Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation. The primary purpose of this study is to test empirically the effectiveness of attempts at simplifying the Income Tax Assessment Act 1936 as amended. The study utilises empirical measures in analysing the level of readability of Australia’s taxation laws. In ...

  10. Methods of Capital Gains Taxation and the Impact on Asset Prices and Welfare

    OpenAIRE

    Sahm, Marco

    2008-01-01

    Taxation of capital gains upon realization instead of accrual provides incentives to hold winners as long as possible and sell losers immediately. This so–called lock–in effect possibly distorts the liquidation and investment decision and, hence, is usually regarded as harmful. This paper analyzes the impact the method of taxation has on asset prices and welfare within a simple general equilibrium model of an exchange economy with heterogeneous agents. It is shown that asset prices are higher...

  11. Taxation Versus Spending as the Fiscal Instrument for Demand Management: A Disequilibrium Welfare Approach

    OpenAIRE

    Rankin, Neil

    1985-01-01

    The microeconomic foundations provided by the 'disequilibrium' macro-modelling approach of Barro-Grossman-Malinvaud are used to compare the performance of government spending and taxation as instruments of fiscal demand management in achieving a welfare optimum. Spending is successively treated as 'waste', 'consumption' and 'investment'. In all cases, when bond-financed deficits are permitted, spending should be set with regard only to the full employment situation, leaving taxation as the in...

  12. The political economy of income taxation under asymmetric information: The two-type case

    OpenAIRE

    Roemer, John E.

    2012-01-01

    The apparent ubiquity of progressive taxation in advanced democracies has animated research by political economists in the past decade, but little progress has been made in modeling political equilibria over tax policy when labor supply is elastic with respect to taxation. Here, we postulate an economy with two worker types (wage capacities), in which the unskilled are more numerous than the skilled. Preferences are quasi-linear in income and leisure. One political party represents each worke...

  13. International

    International Nuclear Information System (INIS)

    This rubric reports on 10 short notes about international economical facts about nuclear power: Electricite de France (EdF) and its assistance and management contracts with Eastern Europe countries (Poland, Hungary, Bulgaria); Transnuclear Inc. company (a 100% Cogema daughter company) acquired the US Vectra Technologies company; the construction of the Khumo nuclear power plant in Northern Korea plays in favour of the reconciliation between Northern and Southern Korea; the delivery of two VVER 1000 Russian reactors to China; the enforcement of the cooperation agreement between Euratom and Argentina; Japan requested for the financing of a Russian fast breeder reactor; Russia has planned to sell a floating barge-type nuclear power plant to Indonesia; the control of the Swedish reactor vessels of Sydkraft AB company committed to Tractebel (Belgium); the renewal of the nuclear cooperation agreement between Swiss and USA; the call for bids from the Turkish TEAS electric power company for the building of the Akkuyu nuclear power plant answered by three candidates: Atomic Energy of Canada Limited (AECL), Westinghouse (US) and the French-German NPI company. (J.S.)

  14. Annual report 34-37 on the activities of the Institute for International Law of the University of Goettingen

    International Nuclear Information System (INIS)

    The report reviews the scientific activities of the institute from 1982 to 1985. The Department for Atomic Energy Law continued with research and documentation dealing with all legal questions concerning the peaceful use of nuclear energy and the protection against ionising radiation, including international law agreements and the safeguards system. The subjects of all seminars held are listed, the theses and other publications, and also other scientific activities outside the institute. (HSCH)

  15. Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

    Science.gov (United States)

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages. PMID:27183052

  16. Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

    CERN Multimedia

    HR Department

    2007-01-01

    (Federal, Cantonal and Communal income taxes) The Swiss Federal Tax Authorities have recognised CERN's internal taxation system, as approved by the CERN Council in September 2005, with retroactive effect to 1 January 2005. Members of the personnel, in particular those of Swiss nationality, are thereby exempted from the payment of Federal, Cantonal and Communal taxes on salaries and emoluments paid by CERN since 1 January 2005. If, upon receiving the provisional income tax demand (bordereau provisoire) for the 2006 direct Federal income tax (impôt fédéral direct - IFD) or the Cantonal and Communal payment-on-account instalment slips (calcul des acomptes), you notice that your CERN income has ? erroneously ? been used in the calculation of the IFD or the Cantonal and Communal income taxes, you must contact your local tax office directly. In such cases, you must ask your tax office to correct your provisional income tax demand for the IFD and the provisional instalments of the Cantonal and Communal inco...

  17. ISBNPA 2007: Marketing, serious games and nanny states. Observations from the sixth annual meeting of the International Society of Behavioral Nutrition and Physical Activity, Oslo 2007

    Directory of Open Access Journals (Sweden)

    Brug Johannes

    2007-09-01

    Full Text Available Abstract This commentary paper provides a selective overview of topics addressed at the sixth annual meeting of the International Society of Behavioral Nutrition and Physical Activity (ISBNPA. With 31 symposiums, 42 free paper sessions and 236 poster presentations ISBNPA 2007 provided a comprehensive overview of the state of the art and of new avenues for behavioral nutrition and physical activity research. Research presented at the conference helps to identify and specify important nutrition and physical activity behaviors for health promotion, as well as the correlates, predictors and determinants of these behaviors, and to build and test intervention strategies that go beyond traditional health education. ISBNPA 2007 also indicates that ISBNPA should strive to become more international by inclusion of more scientists from countries outside North America, Western Europe and Australia. ISBNPA should maintain its encouragement of research that is firmly rooted in behavioral theory and research that goes beyond applying cross-sectional research designs, and that addresses the most important public health issues associated with behavioral nutrition and physical activity.

  18. Better vaccines for healthier life. Part II. Conference report of the DCVMN International 14th Annual General Meeting Hanoi, Vietnam.

    Science.gov (United States)

    Pagliusi, Sonia; Tippoo, Patrick; Sivaramakrishnan, Venkatraman; Nguyen, Thuvan

    2014-11-12

    New vaccines are required to meet the public health challenges of the next generation and many unmet global health needs can be addressed by developing countries vaccine manufacturers such as lower-cost vaccines based on single-dose, thermostable formulations, efficacious in children with compromised gastrointestinal tracts. GMP compliance is also a challenge, as sometimes innovation and clinical development focus is not accompanied by command of scale-up and quality assurance for large volume manufacturing and supply. Identifying and addressing such challenges, beyond cost and cold-chain space, including safety considerations and health worker behavior, regulatory alliances and harmonization to foster access to vaccines, will help countries to ensure sustainable immunization. There needs to be continuous and close management of the global vaccine supply both at national and international levels, requiring careful risk management, coordination and cooperation with manufacturers. Successful partnership models based on sharing a common goal, mutual respect and good communication were discussed among stakeholders. PMID:24923638

  19. Differentiated sales and vehicles taxes. An assessment of instruments for the internalization of external costs of transport

    International Nuclear Information System (INIS)

    The level of differentiation of the sales and annual vehicle taxes is based on the avoidance costs of noise and air pollution caused by transportation. The assessment is made on economic, ecological, technical and political criteria. The basic assumption of this report is that a system of differentiated sales and annual vehicle taxes for passenger cars will be an additional instrument to an energy/CO2 tax (or levy). The reason is that due to the far reaching characteristics, the incentives for innovation and the fact that fuel taxes are relatively easy to implement, the core of any internalization strategy at an international level should consist of a taxation on fuel. In this report the discussion of instruments is at the European Community level. On the base of this preliminary research it can be concluded that differentiated sales and annual vehicle taxes have no strong negative impacts, but also have not many strong positive impacts. The instruments will not lead to strong positive impacts on the environment. One of the reasons is that both tax systems are related to vehicle ownership and not to vehicle use. There is a stronger relationship between vehicle use and emissions than between vehicle ownership and emissions. However, the instruments probably are technically as well as politically feasible and will give an incentive for the development and sale of cleaner and more quiet vehicles within the European Union. 1 figs., 9 tabs., 22 refs

  20. Annual Energy Review, 2008

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-06-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are statistics on total energy production, consumption, trade, and energy prices; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, and international energy; financial and environment indicators; and data unit conversions.