WorldWideScience

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 2014

    CERN Document Server

    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...

  5. 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 ...

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

    CERN Document Server

    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...

  7. International double taxation

    OpenAIRE

    Odarčenko, Michal

    2015-01-01

    1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international elemen...

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

    CERN Document Server

    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

  12. International and domestic aspects of double taxation

    OpenAIRE

    Murgáčová, Miroslava

    2010-01-01

    International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receive...

  13. The International Double Taxation – Avoiding Methods

    OpenAIRE

    Nicoleta Barbuta-Misu

    2009-01-01

    The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting m...

  14. International Taxation and Multinational Firm Location Decisions

    OpenAIRE

    Salvador Barrios; Harry Huizinga; Luc Laeven; Gaëtan 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.

    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.

  16. The International Double Taxation – Avoiding Methods

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-06-01

    Full Text Available The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting method,on the other hand, but the comparing of tax reduction between methods of exemption and crediting.

  17. 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.

  18. International and national aspects of double taxation

    OpenAIRE

    Doležalová, Veronika

    2007-01-01

    Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes att...

  19. Application of international double taxation conventions in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2016-01-01

    In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the...

  20. The International Double Taxation – causes and avoidance

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-10-01

    Full Text Available The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occursfrequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferationoutside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is anobstacle to the development of economic relations between states, reducing the revenue of the international operators and their interests in makinginvestment abroad. This paper presents the main causes that determine double taxation, its forms, i.e. the economic double taxation and theinternational legal double taxation, the need for eliminating the double taxation and avoidance methods.

  1. The International Double Taxation – causes and avoidance

    OpenAIRE

    Nicoleta Barbuta-Misu; Florin Tudor

    2009-01-01

    The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is an obstacle to the development of economic relations between states, ...

  2. 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

  3. 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...

  4. Application of international double taxation conventions in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2016-12-01

    Full Text Available In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.

  5. Avoidance of international double taxation. Taxation of business profits in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

    Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

  6. Who bears the burden of international taxation? Evidence from cross-border M&As

    NARCIS (Netherlands)

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

    2012-01-01

    Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast,

  7. International Taxation and the Direction and Volume of Cross-Border M&As

    OpenAIRE

    Huizinga, Harry; Voget, Johannes

    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 multinational firms reflects the prospect of international double taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence suggests that tax ...

  8. 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...... 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...

  9. Incentives and Information Exchange in International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD s harmful tax practices project and the EU s savings tax initiative.This paper analyses the effects

  10. 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.

  11. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    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....

  12. 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... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is a DISC for a...

  13. International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions

    OpenAIRE

    Nils Herger; Christos Kotsogiannis; Steve McCorriston

    2011-01-01

    While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international tax relief stipulated in bilateral tax treaties and the effect of withholding taxes) affect the role of taxation for FDI, and how tax issues differ according to the investment strategies—‘horizontal’ and ‘vertical’—pursued by %multinational fir...

  14. Avoidance of international double taxation. Taxation of business profits in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

  15. 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...

  16. 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...

  17. Taxation in Switzerland

    CERN Multimedia

    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...

  18. 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 &...

  19. 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,...

  20. 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...

  1. Capital Gains on the Alienation of Assets Operated in International Traffic Under Double Taxation Conventions

    OpenAIRE

    Castro-Arango, José Manuel; Universidad Externado de Colombia

    2015-01-01

    This article analyzes the taxation of capital gains on the alienation of assets, particularly vessels, ships and aircrafts operated in international traffic from the perspective of double taxation conventions. Therefore, Article 13 of the OECD Model convention is analyzed from its respective commentaries, the history of the Model and the proposed changes. The research also cover the comparison with the United States Model Convention and the treaty practice. Finally, as an auxiliary source, th...

  2. Towards an International Tax Order for the Taxation of Retirement Income

    OpenAIRE

    Bernd Genser

    2015-01-01

    In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and address policy conflicts which come along with international migration of citizens as employees and pen...

  3. Taxation in Switzerland

    CERN Multimedia

    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 ...

  4. Taxation in Switzerland

    CERN Document Server

    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...

  5. Taxation in Switzerland

    CERN Document Server

    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...

  6. 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...

  7. 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 ...

  8. Taxation of Tobacco Products in West Africa | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    This project aims to breach a major gap revealed by the situational analysis: the failure to take advantage of taxation in the anti-tobacco campaign. This project aims to contribute to the ... New website will help record vital life events to improve access to services for all. A new website and resource library will help improve ...

  9. 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.

  10. 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

  11. Taxation of tourism from an international perspective / La fiscalidad del turismo desde una perspectiva internacional

    Directory of Open Access Journals (Sweden)

    Laura Pastor Arranz

    2015-10-01

    Full Text Available This article analyzes the current situation of the international tourism industry highlighting its importance in the economy of the countries and its cross-cutting nature as well as the effects caused by the coordination of its strategies with the policies of the other economic sectors. Furthermore, public funding of tourism is studied by tax levy through the precepts of the economic theory of taxation, consistent with optimal levels of social welfare, examining the international tourism taxation from the perspective of OECD countries, proceedings of the European Union and the Spanish tax system concerning this sector.

  12. CAUSES AND EFFECTS OF THE INTERNATIONAL DOUBLE TAXATION. SOLUTIONS OF THE CONVENTIONS, MODEL FOR AVOIDING THE INTERNATIONAL DOUBLE TAXATION

    OpenAIRE

    Marius HERBEI; Sorin DUDAS DACIA; Aura COSTEA

    2010-01-01

    There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affai...

  13. 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...

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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

  19. Some means of avoiding of international juridical double taxation used by Romania

    OpenAIRE

    Daniela Lidia Roman

    2013-01-01

    Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases, to tax the same income or the same property in the same fiscal year by two different states. Thus, the entrepreneurs, the capital owners, residents of a state are discouraged in investing, obtaining in...

  20. International energy annual 1995

    International Nuclear Information System (INIS)

    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

  1. International energy annual, 1986

    International Nuclear Information System (INIS)

    1987-01-01

    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

  2. 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.

  3. 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 ...

  4. The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View

    OpenAIRE

    Trandafir Adina

    2010-01-01

    This paper examines international tax rules, with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set non-discriminatory tax rates on domesticand foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently, the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose o...

  5. 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...

  6. Multinational transfer pricing and international taxation: what, why ...

    African Journals Online (AJOL)

    International transfer pricing issues are the subject of this paper. The huge and growing volume of tangible and intangible goods and the motivation (profit, politics and finance) for manipulations involved in transfer pricing situations makes this an important area of study. Multinational transfer pricing has so much reporting ...

  7. Double Taxation Agreements: Between EU Law and Public International Law

    OpenAIRE

    Hofmann, Herwig

    2011-01-01

    After the first drafts of the Treaty of Lisbon were available outside of the small circle of cogniscenti, specialists of the various policies tried to establish whether the new Treaty on European Union (TEU) and Treaty on the Functioning of the European Union (TFEU) contained anything relevant for their specific areas of law. People interested in tax law and those interested in the relation between EU law and public international law quickly established that one familiar yet not always well u...

  8. Local property taxation: international experience and lessons for Spain

    Directory of Open Access Journals (Sweden)

    M.ª Carmen Trueba Cortés

    2011-01-01

    Full Text Available The aim of this paper is to show a general view of the local propertytax. We want to check how is applied in many countries, which are the differencesand similarities with the spanish tax, which are his virtues and faults and which canbe the solutions of his problems. Although his general international application,there are many particularities between countries taxes. The spanish tax is efficientand sufficient but not equitable or simple. Politicians have been working to solvethese, but they haven’t been able to achieve totally yet.

  9. International Energy Annual, 1992

    International Nuclear Information System (INIS)

    1994-01-01

    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

  10. International energy annual, 1991

    International Nuclear Information System (INIS)

    1992-12-01

    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

  11. 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.

  12. International energy annual, 1989

    International Nuclear Information System (INIS)

    1991-02-01

    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

  13. 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.

  14. Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2015-01-01

    Full Text Available Saskatchewan — and by extension, Canada — is the largest producer of potash in the world, accounting for over 30 per cent of global production. Perhaps the good fortune of having an abundance of such a valuable natural resource has engendered an approach whereby tax policy has not been considered a top priority. That would at least be one explanation for the alarmingly inefficient and uncompetitive potash regime that currently exists in Saskatchewan. New Brunswick’s potash-taxation regime is at least somewhat better designed than Saskatchewan’s, although it hardly stands as a model of efficiency. In both cases, poorly designed policies are hindering the provinces’ economic potential and, in turn, Canada’s. Put bluntly, when compared against its international peers, Saskatchewan’s potash-tax regime is not only the most complex and inefficient, it can also be the least competitive since its tax incentives conditioned on dated production levels and investment sizes cannot be used in perpetuity. Whereas its international peers tend to tax all potash investment projects equally, the marginal effective tax and royalty rates (METRR on potash investment projects in Saskatchewan, either itemized or aggregated, are so widely varied that it is possible to calculate a METRR gap between two different projects as much as 48 percentage points. The convoluted nature of Saskatchewan’s regime benefits no one — not producers, investors, or the provincial government, which is left without any revenue certainty from its most significant natural resource. In fact, in recent years, where potash production and sales value rebounded substantially in Saskatchewan from 2009 levels, excessive tax allowances resulted in the province incurring three years of tax revenue losses from its potash production tax. New Brunswick’s potash-taxation regime is less complex than Saskatchewan’s, but it is not efficient. The province recently introduced a price

  15. 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...

  16. 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.

  17. Environmental taxation. An overview

    International Nuclear Information System (INIS)

    Marcus, Vincent; Duboucher, Peggy; Ben Maid, Atika; Devaux, Jeremy; Nicklaus, Doris; Calvet, Melanie; Poupard, Christophe; Pourquier, Francois-Xavier; Vicard, Augustin; Monnoyer-Smith, Laurence

    2017-01-01

    This official publication proposes a detailed overview of the situation of environmental taxation in France. It first gives a general overview by discussing some key figures, by recalling the chronology of the main environmental taxation arrangements, and by discussing lessons learned from French and foreign experiments for an efficient, acceptable and consistent taxation. The second part proposes a detailed presentation of environmental taxation by distinguishing its main themes and objectives: struggle against climate change, reduction of air pollution and water pollution, and wastes, preservations and development of resources from biodiversity (soil artificialization, sustainable management of fauna and flora), efficient use of non renewable resources and of water (water resources, energetic and mineral raw materials). For each of these themes, the report presents the environmental problematic, and the existing arrangements, and proposes some elements of international comparison. The last part proposes a list of all environmental taxes

  18. Energy taxation

    International Nuclear Information System (INIS)

    2001-06-01

    This study presents the energy taxation, as an energy policy tool, applied to the fossil fuels and to the electric power. Taxes, tax revenue and taxation in function of the energy content or the carbon content are discussed. Many tables and statistical data illustrate this analysis and allow the comparison with other countries in Europe. (A.L.B.)

  19. 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.

  20. Informal Taxation*

    Science.gov (United States)

    Olken, Benjamin A.; Singhal, Monica

    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 taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  1. Informal Taxation

    OpenAIRE

    Olken, Benjamin A.; Singhal, Monica

    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...

  2. The Subsidiarity of International Treaties Against Double Taxation Critical Analysis of French Jurisprudence

    OpenAIRE

    Marinho, Anapaula Trindade

    2016-01-01

    The application of tax treaties by national courts around the world is not uniform. Depending on the country where a given taxpayer raised a conflict between the provisions of the national tax rules and the regime provided by a tax treaty, the interpretation of the tax treaty might vary. The result can lead to a situation of double taxation, contrary to the aim of tax treaties. The contribution is about a particular principle of law that the Administrative French Supreme Court, i.e., the “Con...

  3. International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania

    Directory of Open Access Journals (Sweden)

    Cornelia LEFTER

    2010-09-01

    Full Text Available The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments is the accession of Romanian into European Union. During pre- and after accession phase Romania has adopted the mandatory European fiscal legislation. Beeing member of EU, Romania has indirectly amended many of its double tax treaties sparing the long process of legislative amendments, including individual renegotiation and amendment with each of the contracting EU member states.

  4. Law and taxation in the construction of an internal frontier in the kingdom of Aragon (Ribagorza 1250-1300

    Directory of Open Access Journals (Sweden)

    Guillermo Tomás Faci

    2011-12-01

    Full Text Available Until the middle of the 13th century, the border which divided Aragon from Catalonia was as vague as their respective political identities. However, in the last decades of that century both countries became differentiated administrative structures, as a result of development of state power of the Crown of Aragon’s kings, and of its characteristic territorial organisation; the natural consequence was that the previously non-existent internal frontier came about gradually. The insertion of Ribagorza on one side of the new border caused disagreements, not just among the Catalan and Aragonese political elites, but also among the local social forces. The purpose of this article is to explain that the conflicting interests of those groups on such issues as written law or extraordinary taxation were the key to the conflict.

  5. 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.

  6. Tourism: a Soft Touch for Increased Taxation

    OpenAIRE

    McMahon, Frank

    1999-01-01

    This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, fi...

  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. 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.

  9. 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...... in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner.......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...

  10. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of... authority. Inquiry concerning the application of any Federal tax to these bonds should be directed to the...

  11. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes imposed under the Internal Revenue Code of 1954. The certificates are subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  12. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed under the Internal Revenue Code of 1954. The bonds will be subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  13. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954 shall apply to all Retirement Plan Bonds. The bonds are subject to estate, inheritance, or other excise taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

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

    OpenAIRE

    Patón García, Gemma

    2014-01-01

    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, ...

  15. 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 provisions...

  16. 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.

  17. Generation 4 International Forum. 2008 annual report

    International Nuclear Information System (INIS)

    2008-01-01

    This 2008 Annual Report is the second annual report issued by GIF (Generation IV International Forum). It provides an update on the GIF organization, membership, and participation in research and development (R-D) projects for each Generation IV system. It summarizes the milestones for development of each system and progress of the R-D toward their accomplishment. Finally, it includes a brief description of the cooperation between GIF and other international endeavors for the development of nuclear energy. Chapter 2 describes the membership and organization of the GIF, the structure of its cooperative research and development arrangements, and the status of Member participation in those arrangements. Chapter 3 provides a summary of the GIF R-D plans, and its activities and achievements during 2008. 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 of GIF. Chapter 4 reviews other major international collaborative projects in the field of nuclear energy and explains how the GIF interacts and cooperates with them. Appendix 1 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. The list of abbreviations and acronyms given at the end of the report defines terms used in the various chapters including various nuclear energy systems and international programs referred to in connection with GIF R-D activities. Some bibliographical references are given in order to facilitate access to public information about R-D progress and achievements on specific technical issues for GIF systems

  18. Generation 4 International Forum. 2009 annual report

    International Nuclear Information System (INIS)

    2009-01-01

    This 2009 Annual Report is the third annual report issued by GIF (Generation 4. International Forum). It includes 3 chapters in addition to an introduction plus 4 appendices, as follows. Chapter 2 describes the membership and organization of GIF, the structure of its cooperative research and development arrangements as well as the status of Members' participation in such arrangements. Chapter 3 summarizes GIF research and development plans, activities and achievements during 2009. It highlights the scientific and technical challenges facing the teams developing Generation IV systems and the major milestones towards the development of these systems. It also describes the progress made on the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews the cooperation between GIF and other international programs dealing with the development of nuclear energy. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and an outline of the main characteristics of the six systems selected for joint development by GIF. Appendix 2 presents the objectives that have been set for the various System Steering Committees and the associated Project Management Boards for the next 5 years. Appendix 3 reproduces the Table of Contents of the Proceedings from the GIF Symposium held in Paris (France) in 2009. Appendix 4 provides a list of abbreviations and acronyms (with the corresponding definitions) which are used in this report or are relevant to GIF activities

  19. Generation 4 International Forum. 2007 annual report

    International Nuclear Information System (INIS)

    2007-01-01

    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

  20. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue Code of 1986, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes...

  1. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue Code of 1954, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes...

  2. Taxation of unmined minerals

    International Nuclear Information System (INIS)

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineral Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988

  3. Generation 4 International Forum. 2014 Annual Report

    International Nuclear Information System (INIS)

    2015-01-01

    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

  4. International Atomic Energy Agency Annual Report 2014

    International Nuclear Information System (INIS)

    2015-01-01

    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

  5. GOVERNING THE TAXATION OF DIGITIZED TRADE

    OpenAIRE

    RAHUL MUKHERJI

    2002-01-01

    The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of unil...

  6. 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...

  7. Reasons for energy taxation

    International Nuclear Information System (INIS)

    Bye, T.

    1991-01-01

    The role of energy taxation as an instrument for a realistic pricing of energy, taking optimal consumption of resources and other external influences into consideration, must also be thought of in relation to the role these taxes have as part of the state's income. The paper discusses the connection between energy taxes, the public revenue they give and the eventual allocation losses that will arise as a result of taxation or lack of taxation. (AB)

  8. Annual reports | IDRC - International Development Research Centre

    International Development Research Centre (IDRC) Digital Library (Canada)

    IDRC publishes an annual report presenting our financial statements and results. It also profiles IDRC-funded researchers, and highlights key projects and achievements. It is the main way we report to Parliament and inform Canadians. Download our most recent annual report, or select from the following list, dating back ...

  9. Annual public meetings | IDRC - International Development ... - Ottawa

    International Development Research Centre (IDRC) Digital Library (Canada)

    Every year IDRC hosts an annual public meeting (APM) to share information on the year's activities and provide interested citizens with the opportunity to question Board members and senior managers. 2017 IDRC held its annual public meeting November 21 at our head office in Ottawa, Canada.

  10. Energy taxation in Finland

    International Nuclear Information System (INIS)

    Valtonen, M.

    1991-01-01

    Energy taxation in Finland is described in addition to plans for reforms in this respect. It is stated that taxation on energy has primarily a fiscal motive, and it can also be used as a means of steering of energy and environmental policy. Numerical data illustrate the text. (AB)

  11. 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...

  12. [Ontario Hydro International Inc.]. Annual report 1993

    International Nuclear Information System (INIS)

    1994-01-01

    Ontario Hydro International Inc. is the international representative of Ontario Hydro. OHII operates as a global utility that markets Ontario Hydro's services and products. Its mission is to be the leader in energy efficiency and sustainable development in the international marketplace. This report describes the year's activities in the following areas: Energy management and environment, hydroelectric generation, nuclear products and services, fossil generation, grid (transmission) business, utility management, Asia Power Group Inc. The document also includes financial highlights and international and customer contracts

  13. The global prospects of taxation

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2015-01-01

    Full Text Available As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims. The most powerful countries in the world try to overcome this controversy by changing the international tax rules. The turning point was the financial-economic crisis of2008-2009, when the international community more vigorously embarked on resolving international tax issues. The OECD, the G20, the UN, the EU and a number of other powerful international organizations continued their activities on establishing a stronger framework of the international tax system. Global tax initiatives embodied in the soft law regulations have changed (to a varied extent the structure of national tax systems as well as the direction of national policies, and ultimately undermined the financial foundations of the social welfare state. The world's 'taxation landscape' is indisputably dominated by two major processes embodied in the concepts of tax harmonization and tax competition. The global crisis in financing contemporary states has weakened their resistance towards more extensive international tax cooperation. As a result, they increasingly accept global tax standards and are more vigorously involved in the international exchange of tax information for the purpose of counteracting international tax fraud. Changes in national tax systems are necessarily accompanied by changing relations between tax administrations and multinational companies as large taxpayers. The traditional public law relations are gradually changed by introducing some elements of 'negotiations and mutual agreement', which are aimed at strengthening mutual trust and avoiding unnecessary disputes and costs. Although they are currently no more than theoretical assumptions and political considerations, there are proposals for introducing global taxes and establishing the world tax

  14. International Technology Exchange Division: 1993 Annual report

    International Nuclear Information System (INIS)

    1993-01-01

    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. International Atomic Energy Agency Annual Report 2011

    International Nuclear Information System (INIS)

    2012-01-01

    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.

  16. 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.

  17. 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.

  18. 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.

  19. 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

  20. International Atomic Energy Agency Annual Report 2012

    International Nuclear Information System (INIS)

    2013-01-01

    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

  1. International Atomic Energy Agency Annual Report 2013

    International Nuclear Information System (INIS)

    2014-01-01

    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

  2. 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.

  3. Taxation, innovation, and entrepreneurship

    OpenAIRE

    Gersbach, Hans; Schetter, Ulrich; Schneider, Maik T.

    2014-01-01

    We explore optimal and politically feasible growth policies in the form of basic research investments and taxation. Basic research is a public good that benefits innovating entrepreneurs, but its provision and financing also affect the entire economy -- in particular, occupational choices of potential entrepreneurs, wages, dividends, and aggregate output. We show that the impact of basic research on the general economy rationalizes a taxation pecking order to finance basic research. More spec...

  4. 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— (1...

  5. 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... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer is...

  6. 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.

  7. 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

  8. International Atomic Energy Agency Annual Report 2010

    International Nuclear Information System (INIS)

    2011-01-01

    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 2009

    International Nuclear Information System (INIS)

    2009-01-01

    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

  10. International Atomic Energy Agency annual report 2006

    International Nuclear Information System (INIS)

    2007-01-01

    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

  11. 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....... On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin...

  12. Regulatory taxation of large energy users reconsidered

    International Nuclear Information System (INIS)

    Mannaerts, H.

    2002-01-01

    Energy policy in the Netherlands with respect to the basic industries has been restrained. National energy taxation is considered to be unsuitable for large energy users because of its international reallocation effects. However, alternative measures such as energy restrictions and marginal taxation induce low average and high marginal energy costs and consequently generate small displacement effects, together with large energy savings. A system of tradable permits not only has the advantage of low average and high marginal costs, but also keeps one firm from investing in relatively expensive energy-saving options while other firms refrain from exploiting their relatively cheap saving options

  13. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... therefor constitutes interest. Such interest is subject to all taxes imposed under the Internal Revenue Code of 1986, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value...

  14. Green throughput taxation

    International Nuclear Information System (INIS)

    Bruvoll, A.; Ibenholt, K.

    1998-01-01

    According to optimal taxation theory, raw materials should be taxed to capture the embedded scarcity rent in their value. To reduce both natural resource use and the corresponding emissions, or the throughput in the economic system, the best policy may be a tax on material inputs. As a first approach to throughput taxation, this paper considers a tax on intermediates in the framework of a dynamic computable general equilibrium model with environmental feedbacks. To balance the budget, payroll taxes are reduced. As a result, welfare indicators as material consumption and leisure time consumption are reduced, while on the other hand all the environmental indicators improve. 27 refs

  15. Energy taxation in Norway

    International Nuclear Information System (INIS)

    Tandberg, E.

    1991-01-01

    A rough survey is given of the most important areas of Norwegian taxation and tariff policy within the energy sector. Planning is still in progress for regulations on taxing and duties on electric power and fossil fuels. This comprises part of the work on improving the economy and resource consumption, partly through giving higher priority to environmental issues. It is suggested that it could take some time before national goals for the development of an energy taxation system can be reached. There must be a balance between short and long-time issues. Norway will look to experiences gained in other countries. (AB)

  16. TAXATION AND INTERNAL MIGRATION - EVIDENCE FROM THE SWISS CENSUS USING COMMUNITY-LEVEL VARIATION IN INCOME TAX RATES

    OpenAIRE

    Liebig, Thomas; Puhani, Patrick A.; Sousa-Poza, Alfonso

    2006-01-01

    We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss census data, we analyze migratory responses to tax rate variations for various groups defined by age, education, and nationality/residence permit. The results suggest that young Swiss college gra...

  17. 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...

  18. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    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......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...

  19. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    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......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...

  20. Taxation, stateness and armed groups

    DEFF Research Database (Denmark)

    Hoffmann, Kasper; Vlassenroot, Koen; Marchais, Gauthier

    2016-01-01

    This contribution analyses the role of taxation in the constitution of authority in the conflict-ridden eastern Democratic Republic of the Congo, where a multitude of authorities alternately compete and collude over the right to extract resources. Taxation ranges from simple plunder, to protection...... rackets, to the material reciprocation of the recognition of rights. Focusing on the taxation practices of armed groups, the article argues that taxation is at the core of armed groups’ production of public authority and citizenship, and that their modes of taxation are based on long-standing registers...

  1. The greening of taxation

    International Nuclear Information System (INIS)

    Barde, J.P.; Owens, J.

    1993-01-01

    How do tax measures affect the environment. And what tax regime can best promote environmental protection without damaging production. The OECD has just published a report on taxation and the environment, prepared by a special task force which united both tax and environment experts. 4 refs., 4 photos

  2. Taxation of the energy industries

    International Nuclear Information System (INIS)

    Armstrong, G.

    1995-01-01

    Taxation of the energy industries is an issue of major importance for each energy sector. This has always been the situation for the primary fossil fuel sectors but, with corporatization and privatization, is now also an issue for the electricity supply industry. This article examines the most significant forms of taxation affecting the major industry sectors, namely secondary taxation, corporate taxation and, as a consequence of the corporatization and privatization of the electricity supply industry, surrogate taxation as it affects that industry. While essentially considering secondary taxation, the paper also reviews corporate and surrogate taxes. Tax exemptions for various energy sector activities such as mining operations, exploration and rehabilitation related activities are outlined. It is considered that there is insufficient evidence of the influence of taxation and other factors on electricity pricing. 2 tabs

  3. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    -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...... 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......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...

  4. 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...

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

    CERN Multimedia

    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...

  6. STUDYING TAXATION - NECESSITY AND OPPORTUNITY

    Directory of Open Access Journals (Sweden)

    Carmen, COMANICIU

    2014-11-01

    Full Text Available 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 the tax effects at the micro level? How important is the ratio between direct taxation and indirect taxation? What are the principles of taxation? How are taxes determined? What are the rights and obligations of taxpayers? How taxation can become a stimulating factor? Through this article we will try to emphasize the necessity of studying taxation, in order to be a real partnership between the taxpayer and the state, with appropriate action. Without claiming an exhaustive approach we believe that the aspects presented can be points of reflection for each individual, so that it to be open at any time to study taxation, realizing the importance of skills and abilities that can be acquired.

  7. 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. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  8. 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. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  9. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

    OpenAIRE

    Wiberg, Caroline

    2009-01-01

    Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ...

  10. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    are known as futures, forwards, options and swaps. Derivatives are traded for the purpose of hedging financial or business risk, speculating in future spot prices and taking advantage of arbitrage opportunities. This market has increased tremendously in recent years. The term derivative is not used......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...... 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...

  11. Taxation and Development

    OpenAIRE

    Timothy Besley; Torsten Persson

    2013-01-01

    The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

  12. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2006-01-01

    This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...

  13. Taxation of Gambling in Australia

    OpenAIRE

    Alchin, T.

    1989-01-01

    This paper examines taxation of gambling in Australia and shows the proportions of taxation that each State receives. An interstate comparison of the components of gambling taxes is undertaken and some reasons for the differences between States are given such as the contributions to hospitals and the staid nature of residents of some other States. Taxation of gambling in NSW is examined in some depth and lottery revenue is used as an illustration of the growth, decline and resurgence of this ...

  14. Annual International DIC Society Conference and SEM Fall Conference

    CERN Document Server

    Reu, Phillip

    2017-01-01

    This collection represents a single volume of technical papers presented at the Annual International DIC Society Conference and SEM Fall Conference organized by the Society for Experimental Mechanics and Sandia National Laboratories and held in Philadelphia, PA, November 7-10, 2016. The volume presents early findings from experimental, standards development and various other investigations concerning digital image correlation - an important area within Experimental Mechanics. The area of Digital Image Correlation has been an integral track within the SEM Annual Conference spearheaded by Professor Michael Sutton from the University of South Carolina. In 2016, the SEM and Sandia joined their collaborative strengths to launch a standing fall meeting focusing specifically on developments in the area of Digital Image Correlation. The contributed papers within this volume span numerous technical aspects of DIC including standards development for the industry. .

  15. Local Taxation: Principles and Scope

    OpenAIRE

    Spahn, Paul Bernd

    1995-01-01

    The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the same time.

  16. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

    OpenAIRE

    Michael P Devereux

    2008-01-01

    This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across countries can achieve global optimality. The conditions for national optimality are more difficult to identify, but are most likely to imply source-based taxation. However, source-based taxation requires an...

  17. Energy taxation difficulties

    International Nuclear Information System (INIS)

    Landsberg, H.H.

    1993-01-01

    This paper assesses what may be the underlying reasons for the Clinton administration's recent failure to pass the Btu Tax on energy sources and the current difficulties that this Administration is experiencing in acquiring nation wide consensus on a gasoline tax proposal. Two difficulties stand out - regional differences in climate and thus winter heating requirements, and the differences from state to state in transportation system preferences. The paper cites the positive aspects of energy taxation by noting the petroleum industry's efforts to develop a new less polluting reformulated gasoline

  18. International Code Assessment and Applications Program: Annual report

    International Nuclear Information System (INIS)

    Ting, P.; Hanson, R.; Jenks, R.

    1987-03-01

    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

  19. 25th Annual International Laser Physics Workshop (LPHYS’16)

    International Nuclear Information System (INIS)

    2017-01-01

    EDITORIALDear Readers,The 25th annual International Laser Physics Workshop, LPHYS’16, took place in the city of Yerevan, Republic of Armenia. 319 participants from 32 countries attended the conference. It was hosted by the Yerevan Physics Institute, A Alikhanyan National Laboratory. This year the conference has been endorsed by the Optical Society (OSA), the year the society celebrates its 100th anniversary.The LPHYS’16 Steering Committee and the Advisory and Program Committee would like to extend their sincere gratitude to Dr. Koryun B Oganesyan (Chair of the Local Organizing Committee) and to his team for the outstanding job performed on organizing, arranging, managing and putting in order the conference. Their combined effort lead to a successful result.In this volume of the IOP Journal of Physics: Conference Series you will find selected proceedings of the Workshop in Yerevan.Please make a note that the 26th annual International Laser Physics Workshop (LPHYS’17) will take place from July 17 to July 21, 2017 in the city of Kazan, Russia hosted by the Kazan E K Zavoisky Physical-Technical Institute (KPhTI).With kind regards,Steering and Advisory and Program committeesLPHYS’16 (paper)

  20. Distortionary company car taxation: deadweight losses through increased car ownership

    NARCIS (Netherlands)

    van Ommeren, J.N.; Gutierrez Puigarnau, E.

    2013-01-01

    We analyse the effects of distortionary company car taxation through increased household car consumption for the Netherlands. We use several identification strategies and demonstrate that for about 20 % of households company car possession increases car ownership. The annual welfare loss of

  1. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

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

    1995-01-01

    . On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin......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...

  2. 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 has...

  3. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... a split-dollar life insurance arrangement (or the estate or beneficiary of that party) that are not... 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...

  4. 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... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1) Other... shareholder must be made, under the principles of § 1.1291-9(f), to the basis of the indirect shareholder's...

  5. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Science.gov (United States)

    2010-04-01

    ... 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. Farmers... term income not derived from patronage means incidental income derived from sources not directly...

  6. Generation 4 International Forum (GIF). 2015 Annual Report

    International Nuclear Information System (INIS)

    2016-01-01

    This ninth edition of the Generation IV International Forum (GIF) Annual Report highlights the main achievements of the Forum in 2015. On 26 February 2015, the Framework Agreement for International Collaboration on Research and Development of Generation IV Nuclear Energy Systems was extended for another ten years, thereby paving the way for continued collaboration among participating countries. GIF organised the 3. Symposium in Makuhari Messe, Japan in May 2015 to present progress made in the development of the six generation IV systems: the gas-cooled fast reactor, the sodium-cooled fast reactor, the supercritical-water-cooled reactor, the very-high-temperature reactor, the lead-cooled fast reactor and the molten salt reactor. The report gives a detailed description of progress made in the 11 existing project arrangements. It also describes the development of safety design criteria and guidelines for the sodium-cooled fast reactor, in addition to the outcome of GIF engagement with regulators on safety approaches for generation IV systems. (authors)

  7. 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...

  8. The petroleum taxation in France

    International Nuclear Information System (INIS)

    2005-09-01

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  9. Perfect Taxation with Imperfect Competition

    OpenAIRE

    Alan J. Auerbach; James R. Hines Jr.

    2001-01-01

    This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render outcomes efficient in the presence of imperfect competition. Relaxing either of these two conditions removes the government's ability to support efficient resource allocation and changes the perfect policy response. When governments cannot use l...

  10. 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

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

    International Nuclear Information System (INIS)

    2015-01-01

    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

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

    International Nuclear Information System (INIS)

    2015-01-01

    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

  13. International Atomic Energy Agency Annual Report 2014 [Arabic Version

    International Nuclear Information System (INIS)

    2015-01-01

    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

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

    International Nuclear Information System (INIS)

    2015-01-01

    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

  15. International Atomic Energy Agency Annual Report 2014 [Russian Version

    International Nuclear Information System (INIS)

    2015-01-01

    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

  16. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Science.gov (United States)

    2010-04-01

    ... taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section... general principles of tax law with respect to an element of ADSP, the redetermined ADSP is allocated among...

  17. The Taxation Implicit in Two-Tiered Exchange Rate Systems

    NARCIS (Netherlands)

    Huizinga, H.P.

    1996-01-01

    A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets.If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is an implicit taxation of international goods trade as well.This paper

  18. Gen IV International Forum - GIF, 2010 Annual Report

    International Nuclear Information System (INIS)

    Anon.

    2011-01-01

    being down for 15 years, and the China experimental fast reactor (CEFR) reached its first criticality in July. Despite the closure of PBMR, projects for new VHTR are ongoing, including the HTR-PM in China, now ready for construction, and the NGNP in United States, while the HTTR prototype in Japan achieved successfully 50 days of continuous operation at 950 deg. C. This fourth GIF Annual Report includes four chapters in addition to this introduction plus three appendices. Chapter 2 describes the membership and organization of GIF, the structure of its cooperative research and development arrangements as well as the status of members' participation in such arrangements. Chapter 3 summarizes GIF R and D plans, activities and achievements during 2010. It highlights the R and 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 on the development of methodologies for assessing Generation IV systems with respect to the established goals of GIF. Chapter 4 reviews the cooperation between GIF and other international programs dealing with the development of nuclear energy. Appendix 1 provides an overview on the goals of Generation IV nuclear energy systems and an outline of the main characteristics of the six systems selected for joint development by GIF. Appendix 2 presents the objectives that have been set for the various System Steering Committees and the associated Project Management Boards for the period extending from 2010 to 2015. Finally, Appendix 3 provides a list of abbreviations and acronyms (with the corresponding definitions) which are used in this report or are relevant to GIF activities

  19. 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.

  20. 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 green taxes. Daugbjerg and Svendsen identify rent-seeking, party politics, and policy networks as the three main constraints in environmental regulation. This analysis forms the basis of policy recommendations on the future design of green taxation and international permit trading. Even though...... these policy recommendations are second best in strict economic terms, they are the best economic designs given that they must be politically feasible. Understanding the politics of green taxation is the prerequisite for the development of effective green taxation models which have a chance of being...

  1. Optimal taxation with household production

    DEFF Research Database (Denmark)

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

    2000-01-01

    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......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...... low tax rate on consumer services...

  2. Taxation and the American Revolution

    Directory of Open Access Journals (Sweden)

    John Passant

    2017-09-01

    Full Text Available This article looks at the interrelationship between revolution and tax in the context of the American Revolution. It examines the role of ordinary people in demanding, among other things, as part of wider demands for democracy and equality, no taxation without representation. The article aims to reintroduce the neglected notions of class and class struggle into current discussions and debates about tax and history, putting the people back into academic narratives about the history of taxation and to their place as political actors on history’s stage.

  3. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... of the stock, it shall be treated as gain from the sale or exchange of property. (4) A deficiency...

  4. Exploring agricultural taxation in Europe

    NARCIS (Netherlands)

    Veen, van der H.B.; Meulen, van der H.A.B.; Bommel, van K.H.M.; Doorneweert, R.B.

    2007-01-01

    This report describes the tax systems in ten European countries, focusing on agriculture. It not only deals with income tax, it also describes other taxes such as gift and inheritance tax and Value Added Tax. This information leads to an analysis of the impact of taxation on the competitive position

  5. Optimal taxation with household production

    DEFF Research Database (Denmark)

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

    2000-01-01

    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...

  6. EU citizenship and direct taxation

    NARCIS (Netherlands)

    E.W. Ros (Erik)

    2017-01-01

    markdownabstractThe main question addressed in this study is: _How has the concept of EU citizenship influenced the legal autonomy of Member States; most notably in the field of direct taxation and are the implications of that influence on the tax autonomy of Member States acceptable?_

  7. 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 the...

  8. 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. IWC...

  9. 76 FR 1065 - Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2011-01-07

    ...-AA87 Security Zone; 23rd Annual North American International Auto Show, Detroit River, Detroit, MI... officials at the 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in... 23rd Annual North American International Auto Show (NAIAS) being held at Cobo Hall in downtown Detroit...

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

    International Nuclear Information System (INIS)

    1998-07-01

    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

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

    International Nuclear Information System (INIS)

    1998-07-01

    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

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

    International Nuclear Information System (INIS)

    2000-01-01

    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

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

    International Nuclear Information System (INIS)

    Miller, S.C.; Buster, D.S.

    1985-01-01

    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. Internationalization of Infrastructures : Proceedings of the 12th Annual International Conference on the Economics of Infrastructures

    NARCIS (Netherlands)

    Auger, J.F.; Bouma, J.J.; Künneke, R.

    2009-01-01

    What are the economic effects of the internationalization of infrastructures? We have addressed this question at the 12th Annual International Conference on the Economics of Infrastructures (Delft, May 2009). Internationalization of infrastructures refers to the increasing network interconnections

  15. 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...

  16. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 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 foreign... under paragraphs (b) and (c) of this section which are received during the taxable year from sources...

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

    International Nuclear Information System (INIS)

    2012-01-01

    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 2011 (Chinese Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    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.

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

    International Nuclear Information System (INIS)

    2012-01-01

    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 (Russian Edition)

    International Nuclear Information System (INIS)

    2012-01-01

    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. Reforming Capital Taxation in Italy

    OpenAIRE

    Luc Eyraud

    2014-01-01

    This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

  2. Annual Report to Parliament Access to Information Act International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    leonardi

    ... the Canadian International Development Agency, and other government departments and agencies. This helps promote Canadian values such as political and intellectual pluralism and intellectual diversity, evidence-based policy-making, and democratic dialogue. 2. ORGANIZATIONAL STRUCTURE. Board of Governors.

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

    International Nuclear Information System (INIS)

    1980-05-01

    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

  4. 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

    ... Choice of Court Agreements; international contract law; developments in major PIL organizations... 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 on Thursday...

  5. 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

    ... 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 on Thursday...., international family law; electronic commerce; regional inter-American issues; U.S. federalism issues in...

  6. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy

    International Nuclear Information System (INIS)

    Normann, Goeran

    2002-01-01

    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 2 -emissions are avoided, if e.g. the

  7. IAML (International Association of Music Libraries) Annual Conference, Neapol 21.-25.7. 2008

    Czech Academy of Sciences Publication Activity Database

    Vozková, Jana; Petrášková, Z.

    2009-01-01

    Roč. 46, 1-2 (2009), s. 164-167 ISSN 0018-7003. [International IAML annual conference. Neapol, 20.07.2008-25.07.2008] Institutional research plan: CEZ:AV0Z90580513 Keywords : music library * international conference

  8. 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 and...

  9. 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 companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... interest in the unit investment trust, it shall so notify the Internal Revenue Service within 45 days...

  10. 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

  11. INIS annual report 2000. International nuclear information system 30 years

    International Nuclear Information System (INIS)

    Song Qinglin; Xue Enjie

    2001-01-01

    Main achievements of INIS (International Nuclear Information System) since its founding in 1970 are presented. More than 2 220 000 records have been collected in INIS Database; the INIS bibliographic database and full text database of NCL (Non-conventional literature) are produced and distributed in electronic form on CD-ROM; INIS database can also be accessed on Internet since 1998. 65 719 bibliographic records and 12 992 full text of NCL documents were added to INIS during 2000. INIS is made up of 103 Member States and 19 International Organizations

  12. Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

    Directory of Open Access Journals (Sweden)

    Christo Ackermann

    2016-03-01

    Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

  13. Florida International University Annual Accountability Report, 2013-14

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    Miami-Dade County voters sent a strong message on November 4, 2014, in a rare (as per public university practices) referendum on their public university's role in their community. The voters made it clear that they want Florida International University (FIU) to expand--to provide more and better educational opportunities for their community, by a…

  14. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    Science.gov (United States)

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  15. 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.

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

    International Nuclear Information System (INIS)

    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

  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. Driving the getaway car? Ireland, taxation and development

    OpenAIRE

    Killian, Sheila

    2011-01-01

    non-peer-reviewed Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a government and its citizens. Very significantly, it often has unexpected consequences, and the tax system of one country can easily have an impact on economic or social behaviour in another. Since business is now international, it is important that taxes are d...

  19. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

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

    International Nuclear Information System (INIS)

    2011-01-01

    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.

  1. International Atomic Energy Agency Annual Report 2010 [Chinese Version

    International Nuclear Information System (INIS)

    2011-01-01

    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.

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

    International Nuclear Information System (INIS)

    2011-01-01

    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.

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

    International Nuclear Information System (INIS)

    2011-01-01

    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.

  4. 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.

  5. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    Jacobs, B.

    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

  6. 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

    ... 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 22, 2013 in... the discussion will focus on a number of areas, e.g., international family law; micro, small and...

  7. Atomics International environmental monitoring and facility effluent annual report, 1976

    International Nuclear Information System (INIS)

    Moore, J.D.

    1977-01-01

    Environmental and facility effluent radioactivity monitoring at Atomics International (AI) is performend by the Radiation and Nuclear Safety Unit of the Health, Safety, and Radiation Services Department. Soil, vegetation, and surface water are routinely sampled to a distance of 10 miles from AI sites. Continuous ambient air sampling and thermoluminescent dosimetry are performed on site for monitoring airborne radioactivity and site ambient radiation levels. Radioactivity in effluents discharged to the atmosphere from AI facilities is continuously sampled and monitored to ensure that levels released to unrestricted areas are within appropriate limits, and to identify processes which may require additional engineering safeguards to minimize radioactivity levels in such effluents. In addition, selected nonradioactive constituents in surface water discharged to unrestricted areas are determined. This report summarizes and discusses monitoring results for 1976. The results of a special soil plutonium survey performed during the year are also summarized

  8. Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

    OpenAIRE

    Mohammad Talha; Syed Shah Alam; Abdullah Sallehhuddin

    2011-01-01

    Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, fi...

  9. 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 companies. 1.852-2 Section 1.852-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment...

  10. 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 estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857...

  11. 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. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1...

  12. The 59th annual meeting of the International Society of Electrochemistry in Seville.

    Science.gov (United States)

    Baltruschat, Helmut

    2009-06-02

    Electrochemistry down to the molecular level was the main theme of the 59th annual meeting of the International Society of Electrochemistry (ISE, see logo). Around 1400 scientists from all over the world met in Seville to discuss modern aspects, progress in methods and new mechanistic insights.

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

    Science.gov (United States)

    2010-04-01

    ... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's...; (iii) Comment on the current status of any material inadequacy described in the immediately preceding... issuer; (ii) Result in material financial loss to the transfer agent; or (iii) Result in a violation of...

  14. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  15. Cigarette Taxation in Tanzania | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Tobacco consumption in Tanzania rose by 20% between 2002 and 2007, and is predicted to increase by a further 46% by 2016. The impact of this increase in consumption on public health and economic development is likely to be serious. Experience elsewhere has shown that the single most effective way to reverse this ...

  16. Dividends Provisions in Croatian Double Taxation Agreements

    Directory of Open Access Journals (Sweden)

    Marjeta Tomulić Vehovec

    2007-03-01

    Full Text Available This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.

  17. Source Taxation of Technological Services in Finnish Tax Treaties

    OpenAIRE

    Kiviranta, Tuomas

    2016-01-01

    In this study, I analyze the various means of source taxation of technological and other services permitted by Finnish double taxation conventions and the future of source taxation of technological and other services. I attempt to shed light on the various means of source taxation of technological services permitted by Finnish tax treaties and by tax treaties also more generally. I analyze 1) the taxation of technological services in the source country as the profits of a permanent establishm...

  18. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

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

    International Nuclear Information System (INIS)

    Dubois, Maarten

    2013-01-01

    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 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 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

  20. 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.

  1. 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... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...) Acquisition of U.S. citizenship or residence. Income from sources without the United States which is not...

  2. 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

    ... 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 alien... business in the United States at any time during the taxable year derives during such year from sources...

  3. 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

    ... 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 or... sources within the United States income or gains described in section 881(a) and paragraph (b) or (c) of...

  4. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... or supplementary thereto. The bills shall be subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  5. Features of the German taxation system

    OpenAIRE

    Robert PĂIUŞAN

    2015-01-01

    The taxation system in Germany has a long tradition and many particularities for various reasons. The paper addresses the features of three taxes: business tax (Gewerbesteuer), solidarity surcharge (Solidaritätszuschlag) and church tax (Kirchensteuer).

  6. 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.

  7. Dividends Provisions in Croatian Double Taxation Agreements

    OpenAIRE

    Tomulić Vehovec, Marjeta

    2007-01-01

    This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly...

  8. Improving the taxation regime for electric power

    International Nuclear Information System (INIS)

    Fjermeros, Morten; Ilstad, Kristine

    2003-01-01

    In Norway, the present taxation regime for electric power is very complex. The power companies are currently charged with ordinary tax on profits, tax on economic rent, tax on natural resources and land tax. In addition there are the rules about licence fees, yield of power due to concession conditions, and reversion. The Norwegian Electricity Industry Association (EBL), assisted by a firm of lawyers, has proposed an improvement over the current taxation regime

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

    International Nuclear Information System (INIS)

    1969-01-01

    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

  10. Taxing the cloud: introducing a new taxation system on data collection?

    Directory of Open Access Journals (Sweden)

    Primavera De Filippi

    2013-05-01

    Full Text Available Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.

  11. Proceedings of the sixth annual conference of the International Nuclear Target Development Society

    Energy Technology Data Exchange (ETDEWEB)

    Steers, G. (comp.)

    1978-08-01

    The Sixth Annual Conference of the International Nuclear Target Development Society was held at the Lawrence Berkeley Laboratory, University of California, Berkeley, California, on October 19--21, 1977. The discussion covered nuclear target preparation by evaporation, reduction of oxides, electrodeposition, reactive sputtering, rolling, gas jets, and related techniques. Abstracts were prepared for eighteen of the papers presented at the conference and are included in the data base. (GHT)

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

    International Nuclear Information System (INIS)

    1980-09-01

    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

  13. International Working Group on Past Reactors Thirteenth Annual Meeting. Summary Report. Part III

    International Nuclear Information System (INIS)

    1981-04-01

    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 II

    International Nuclear Information System (INIS)

    1980-10-01

    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. Economic analysis of solar industrial process heat systems: A methodology to determine annual required revenue and internal rate of return

    Science.gov (United States)

    Dickinson, W. C.; Brown, K. C.

    1981-08-01

    An economic evaluation of solar industrial process heat systems, is developed to determine the annual required revenue and the internal rate of return. First, a format is provided to estimate the solar system's installed cost, annual operating and maintenance expenses, and net annual solar energy delivered to the industrial process. The annual required revenue and the price of solar is calculated. The economic attractiveness of the potential solar investment can be determined by comparing the price of solar energy with the price of fossilfuel, both expressed in levelized terms. This requires calcuation of the internal rate of return on the solar investment or, in certain cases, the growth rate of return.

  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

    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......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...

  17. 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)

  18. Green taxation and individual responsibility

    International Nuclear Information System (INIS)

    Ballet, Jerome; Bazin, Damien; Lioui, Abraham; Touahri, David

    2007-01-01

    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)

  19. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    The feasibility of ecological taxation in general and for the Netherlands in specific was analyzed within the context of one of the NRP research projects. The analysis shows that the feasibility of ecological taxes is generally determined by the tax design, the taxing authority by which these taxes are imposed and by the constitutional, institutional and fiscal structures into which they are embedded. In order to be feasible, the analysis shows that ecologically relevant taxes have to be imposed by a taxing authority which is clearly related to relevant ecological circumstances. Since normal taxing authorities tend to be political units which most of the times do not fit this description, institutional and constitutional changes are necessary to introduce and impose (additional) feasible types of ecological taxes in practice. Within the context of the Netherlands, the analysis shows that the currently changing intergovernmental and financial relationships in this country provide important starting points for municipalities, water authorities and provinces to introduce feasible types of such taxes. 225 refs

  20. TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

    Directory of Open Access Journals (Sweden)

    L. I. Podderegina

    2006-01-01

    Full Text Available The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department, at the level of shop structural sub-divisions (section, team, for works to be executed by an individual person of the production process (operation, product, works, services. This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.

  1. Proceedings of eleventh annual environmental management and technology conference/international

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1993-12-31

    The Eleventh Annual Environmental Management and Technology Conference International was held as part of the Environmental Management and Technology Conference & Exhibition/International, June 9-11, 1993 in Atlantic City, New Jersey. The Conference was organized around a number of topics including: Environmental Policy and Policy-making; Innovative approaches to remediation; Treatment and destruction of hazardous waste; Contaminated site development; Remediation technologies; Public comprehension of risk; Recycling; Environmental instrumentation; OSHA Regulations update; International environmental business opportunities; Managing hazardous waste remediation projects; Emergency response programs; Air pollution control technologies; Environmental managers of the future; Hazardous waste treatment and disposal; RCRA and RCRA facility investigation; Market penetration by environmental technologies; and, Pollution prevention engineering.

  2. Towards a level playing field for EU’s energy-related taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2017-01-01

    It follows from economic theory that externalities are the relevant yardstick for internalizing taxes. Yet with established approaches to account for external costs in Europe, estimates differ from the level suggested with American approaches, though we might see some convergence in methodologies...... in the years to come. Under the present circumstances in Europe legal doctrines seem to have higher prominence than economic—and when the very framework of an EU energy taxation directive is acknowledged, energy-related taxation has indeed a purpose in its own right in creating a more level playing field...

  3. The taxation of diesel cars in Belgium – revisited

    International Nuclear Information System (INIS)

    Mayeres, Inge; Proost, Stef

    2013-01-01

    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 CO 2 emissions are reduced, but in a very cost-inefficient way

  4. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms

    NARCIS (Netherlands)

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

    1996-01-01

    This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy, the authorities have at their disposal a

  5. The Theory of Optimal Taxation: What is the Policy Relevance?

    OpenAIRE

    Birch Sørensen, Peter

    2006-01-01

    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 b...

  6. Analysis of taxation of dependent and independent activities

    OpenAIRE

    Pavlíčková, Tereza

    2013-01-01

    The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.

  7. DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA

    OpenAIRE

    Mihail ANTONESCU; Ligia ANTONESCU

    2011-01-01

    The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation, our country uses both the national rules and conventions for the avoidance of double taxation concluded with partner countrie...

  8. 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...

  9. 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

  10. Oil and gas taxation in Norway

    International Nuclear Information System (INIS)

    Oien, A.

    1992-01-01

    The Norwegian petroleum tax system builds on the general business tax system. A reform of the petroleum tax system was therefore prompted by the reform of the ordinary company tax system in Norway. The reform of the general company taxation system made a reform of the petroleum taxation system necessary. As the petroleum tax system had to be changed, it was natural to review the incentive structure of the system to see if it could be improved. These two elements formed the foundation of the work on petroleum tax reform. (Author)

  11. A commentary on the taxation aspects

    International Nuclear Information System (INIS)

    Wilson, P.A.

    1992-01-01

    A commentary is given on taxation aspects of the expenditure incurred in the abandonment and reclamation of oil and gas fields. Reference is made to the taxation regime in Australia, Canada, the Netherlands, Norway, the United Kingdom and the USA. The issues addressed include: specific provisions existing within the tax code covering abandonment; the definition of abandonment costs; the year in which deduction, if available, falls; the setting of deductions against any form of income; the allowance of deductions for costs which, under general principles, are capital costs; 'claw back' from reimbursements; the precision of a deduction for abandonment costs where a country has a secondary petroleum regime. (UK)

  12. Proceedings of NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education

    International Nuclear Information System (INIS)

    Constantin, Marin; Turcu, Ilie

    2008-01-01

    The proceedings of the NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education held at INR-Pitesti on May, 28 - 30 2008 contain 88 communications presented in 3 sections addressing the themes of Nuclear energy, Environmental protection, and Sustainable development. In turn these sections are addressing the following items: Section 1.1 - Nuclear safety and severe accidents (12 papers); Section 1.2 - Nuclear reactors (11 papers); Section 1.3 - Nuclear technologies and materials (20 papers); Section 2.1 - Radioprotection (5 papers); Section 2.2 - Radioactive waste management (20 papers); Section 2.3 - air, water and soil protection (5 papers); Section 3.1 - Strategies in energy (3 papers); Section 3.2 - Education, continuous formation and knowledge transfer (8 papers); Section 3.3 - International partnership for a sustainable development (4 papers)

  13. Proceedings of NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education

    International Nuclear Information System (INIS)

    Constantin, Marin; Turcu, Ilie

    2008-01-01

    The proceedings of the NUCLEAR 2008 annual international conference on sustainable development through nuclear research and education held at INR-Pitesti on May, 28 - 30 2008 contain 88 communications presented in 3 sections addressing the themes of Nuclear energy, Environmental protection, and Sustainable development. In turn these sections are addressing the following items: Section 1.1 - Nuclear safety and severe accidents (12 papers); Section 1.2 - Nuclear reactors (11 papers); Section 1.3 - Nuclear technologies and materials (20 papers); Section 2.1 - Radioprotection (5 papers); Section 2.2 - Radioactive waste management (20 papers); Section 2.3 - air, water and soil protection (5 papers); Section 3.1 - Strategies in energy (3 papers); Section 3.2 - Education, continuous formation and knowledge transfer (8 papers); Section 3.3 - International partnership for a sustainable development (4 papers). The conference proceedings where divided into two parts. This item refers particularly to the second part

  14. Optimal taxation of married couples with household production

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Kleven, Henrik Jacobsen

    2007-01-01

    The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use...... of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners...

  15. Air pollutant taxation: an empirical survey

    International Nuclear Information System (INIS)

    Cansier, D.; Krumm, R.

    1997-01-01

    An empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxides and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan is presented. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. The general concepts of the current polices are characterised

  16. 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

  17. Multinational Taxation and R&D Investments

    NARCIS (Netherlands)

    de Waegenaere, A.; Sansing, R.C.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  18. Multinational taxation and R&D investments

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  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...

  20. Personal Income Taxation. National Education Association Search.

    Science.gov (United States)

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  1. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    , 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...

  2. 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.

  3. Explaining output volatility: The case of taxation

    DEFF Research Database (Denmark)

    Posch, Olaf

    This paper studies the effects of taxation on output volatility in OECD countries to shed light on the sources of observed heterogeneity over time and across countries. To this end, we derive tax effects on macro aggregates in a stochastic neoclassical model. As a result, taxes are shown to affect...

  4. 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.

  5. 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.

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

    OpenAIRE

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-01-01

    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 o...

  7. 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.

  8. Taxation on environmental pollution and energy consumption 1995

    International Nuclear Information System (INIS)

    Anon.

    1996-01-01

    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)

  9. 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.

  10. 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...... 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...... with the highest tax rates. Accordingly, the European environmental tax reforms had by 2004 caused reductions in greenhouse gas emissions of 3.1% on average for the six member countries examined, with the largest fall recorded for Finland (5.9%). E3ME-results also suggest that ETR-countries did not experience...

  11. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-06-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  12. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-09-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  13. Taxation of petroleum companies possessing private information

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1995-01-01

    For countries having petroleum resources, a common objective of the Ministry of Energy is to maximise the net total government take from the petroleum industry. Most models of petroleum taxation, assuming symmetric information, recommended neutral taxation. A royalty is not optimal in this case as it gives disincentives for extraction, causing too much of the reservoir to remain unexploited. Through the operating activities, however, the companies obtain private information about the costs. A low cost company may conceal its information by imitating a high cost company, and must therefore be given an economic compensation (information rent) to be induced to reveal its true costs. An optimal regulatory response to asymmetric information may involve royalties, as these enable the government to capture a larger fraction of the economic rent. 17 refs., 2 figs

  14. A Behavioral Economics Perspective on Tobacco Taxation

    Science.gov (United States)

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  15. Energy taxation and economic growth

    International Nuclear Information System (INIS)

    Seymour, Adam; Mabro, Robert.

    1994-01-01

    These two linked articles look at the relationship between policies aimed at taxing various energy sources and economic growth in the country, raising such taxes in order to decide how such fiscal policy can best serve the needs of developing nations. It is argued that, while many developing nations seek to protect internal energy markets by taxing imported petroleum products, a policy of domestic energy prices being set at the same level as their international equivalent costs is more consistent with the efficient management of long-term structural adjustment programmes. (UK)

  16. Taxation of credit unions in Ukraine

    Directory of Open Access Journals (Sweden)

    Оксана Георгіївна Волкова

    2015-10-01

    Full Text Available The article deals with the issues of income taxation of credit unions in Ukraine by the tax on profits of enterprises and tax of revenues of their members accrued on the interest of contributions (deposits on deposit accounts and mutual funds the tax to incomes of physical persons. The consequences of the influence of tax rules on capitalization of unions and the level of their financial support is defined

  17. 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 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....

  18. Modelling the impact of energy taxation

    International Nuclear Information System (INIS)

    Sjoedin, J.

    2002-01-01

    Energy taxation in Sweden is complicated and strongly guides and governs district energy production. Consequently, there is a need for methods for accurate calculation and analysis of effects that different energy tax schemes may have on district energy utilities. Here, a practicable method to analyse influence of such governmental policy measures is demonstrated. The Swedish Government has for some years now been working on a reform of energy taxation, and during this process, several interest groups have expressed their own proposals for improving and developing the system of energy taxation. Together with the present system of taxation, four new alternatives, including the proposed directive of the European Commission, are outlined in the paper. In a case study, an analysis is made of how the different tax alternatives may influence the choice of profitable investments and use of energy carriers in a medium-sized district-heating utility. The calculations are made with a linear-programming model framework. By calculating suitable types and sizes of new investments, if any, and the operation of existing and potential plants, total energy costs are minimized. Results of the analysis include the most profitable investments, which fuel should be used, roughly when during a year plants should be in operation, and at what output. In most scenarios, the most profitable measure is to invest in a waste incineration plant. However, a crucial assumption is, with reference to the new Swedish waste disposal act, a significant income from incinerating refuse. Without this income, different tax schemes result in different technical solutions being most profitable. An investment in cogeneration seems possible in only one scenario. It is also found that particular features of some alternatives seem to oppose both main governmental policy goals, and intentions of the district heating company. (Author)

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

    International Nuclear Information System (INIS)

    1999-01-01

    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

  20. Consumption taxation in a digital world : A primer

    OpenAIRE

    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 technically more complex for digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and seller.Most of the potential so...

  1. Energetic Materials - Technology, Manufacturing and Processing, 27th International Annual Conference of ICT June 25 - June 28, 1996 Karisruhe, Federal Republic of Germany

    National Research Council Canada - National Science Library

    1997-01-01

    .... The 27th International ICT Annual Conference centers at the discussion of the art in research and development of modern rocket propellants, explosives, gun propellants and pyrotechnics emphasizing...

  2. 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.

  3. 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

  4. 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. Copyright © 2015 Elsevier Inc. All rights reserved.

  5. Sugar Price Supports and Taxation

    Science.gov (United States)

    Dilk, Abby; Savaiano, Dennis A.

    2017-01-01

    Domestic US sugar production has been protected by government policy for the past 82 years, resulting in elevated domestic prices and an estimated annual (2013) $1.4 billion dollar “tax” on consumers. These elevated prices and the simultaneous federal support for domestic corn production have ensured a strong market for high-fructose corn syrup. Americans have dramatically increased their consumption of caloric sweeteners during the same period. Consumption of “empty” calories (ie, foods with low-nutrient/high-caloric density)—sugar and high-fructose corn syrup being the primary sources—is considered by most public health experts to be a key contributing factor to the rise in obesity. There have been substantial efforts to tax sugar-sweetened beverages (SSBs) to both reduce consumption and provide a source of funds for nutrition education, thereby emulating the tobacco tax model. Volume-based SSB taxes levy the tax rate per ounce of liquid, where some are only imposed on beverages with added sugar content exceeding a set threshold. Nonetheless, volume-based taxes have significant limitations in encouraging consumers to reduce their caloric intake due to a lack of transparency at the point of purchase. Thus, it is hypothesized that point-of-purchase, nutrient-specific excise taxes on SSBs would be more effective at reducing sugar consumption. However, all SSB taxes are limited by the possibility that consumers may compensate their decreased intake from SSBs with other high-calorie junk foods. Furthermore, there are no existing studies to provide evidence on how SSB taxes will impact obesity rates in the long term. The paradox of sugar prices is that Americans have paid higher prices for sugar to protect domestic production for more than 80 years, and now, Americans are being asked to pay even more to promote public health. The effective use of sugar taxes should be considered based on their merits in reducing sugar consumption and making available a new

  6. The Challenges for Real Estate Mass Valuation and Taxation System for the Economic Stabilization of Latvia

    OpenAIRE

    Barvika, S; Rausis, A; Geipele, I

    2012-01-01

    The real estate tax policy, as well as a massive reform in the real estate mass valuation was among major reforms of the Latvian government in the financial crisis management plan. These reforms were supported by the International Monetary Fund and European Commission. One of the directions for economic recovery suggested by the lenders to Latvia was a reform of taxation system including reviewing of stagnated real property tax principles. This reform met total critici...

  7. An analysis of the prevalence of gender discrimination in indirect taxation in South Africa

    OpenAIRE

    2014-01-01

    M.Com. (South African and International Taxation) Tax policy is important on many levels. It directly affects all members of society. The gender impact of these polices is often overlooked. The study was motivated by the potential existence of unintended gender discrimination within various indirect taxes. Tax policy has real repercussions on household budgeting and spending. The impact is likely to differ between the genders and this should be taken into account when setting tax policy in...

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

    International Nuclear Information System (INIS)

    Miller, S.C.; Buster, D.S.

    1987-01-01

    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 239 Pu and 226 Ra. Later, studies were initiated with 241 Am, 249 Cf, 252 Cf, 253 Es, 224 Ra, 228 Ra, 90 Sr, and 228 Th. 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

  9. Trends and opportunities abroad, 1987: an annual special publication of International Demographics.

    Science.gov (United States)

    1986-12-01

    To facilitate understanding of the consumer market potential of today's world, "International Demographics" clusters the world's 150 largest countries based on their demographic and socioeconomic characteristics. The names of the 5 clusters--The Dependents, The Seekers, The Climbers, The Ultimate Consumers, and The Rocking Chairs--help identify the kind of consumer markets the countries represent. The 150 countries included in this 1987 volume are considered potential markets and are organized by cluster. All data cited are the most current numbers available, and all population estimates are the latest projections by the Center for International Research, US Census Bureau. Population trends of the next 14 years will change existing markets, and open new markets. However, due to rapid population growth in the poorest of the world economy, the Dependent countries, only intensified efforts on the part of the countries themselves and increased assistance from the international development community can pull these countries up. The sheer size of the market in Seeker and Climber countries is sufficient to indicate increased consumer demand. Add to that increasing income, the predominance of youth, and the ongoing rural-to-urban shift, and it is clear that demand will center on consumer durables for beginning families as the large proportions of youth will center on consumer durables for beginning families as the large proportions of youth enter their prime spending years of 15-64. Construction, sanitation, power, telecommunications, and transport are expected to boom as youth add pressure to urban job markets and housing. Slowed or stagnated growth in the rapidly aging Ultimate Consumer and Rocking Chair countries tells a different story. Some Rocking Chair countries such as West Germany already are experiencing natural decrease. Market growth in the Ultimate Consumer and Rocking Chair countries is geared to the increasingly sophisticated tastes and needs of the elderly

  10. 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

  11. 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

  12. Taxation and Gender Equity : A Comparative Analysis of Direct and ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    10 juin 2010 ... Taxation and Gender Equity : A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries. Couverture du livre Taxation and Gender Equity : A Comparative Analysis of Direct and Indirect Taxes. Directeur(s) : Caren Grown et Imraan Valodia. Maison(s) d'édition : Routledge ...

  13. 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…

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

    NARCIS (Netherlands)

    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

  15. Does corporate income taxation affect securitization? : Evidence from OECD banks

    NARCIS (Netherlands)

    Gong, Di; Hu, Shiwei; Ligthart, J.E.

    2015-01-01

    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 find that corporate income taxation led to more securitization at banks that are constrained in funding markets,

  16. Optimum commodity taxation with a non-renewable resource

    DEFF Research Database (Denmark)

    Daubanes, Julien Xavier; Lasserre, Pierre

    2017-01-01

    We examine optimum commodity taxation (OCT), including the taxation of non-renewable resources (NRRs), by a government that needs to rely on commodity taxes to raise revenues. NRRs should be taxed at higher rates than otherwise-identical conventional commodities, according to an augmented, dynamic...

  17. Synthesis of Evidence for Tobacco Taxation Policy Reform in West ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    ... West African Economic and Monetary Union directives on tobacco taxation in West Africa. Another objective is to promote intersectoral action through knowledge transfer and exchange workshops involving decision-makers from those public sectors affected by tobacco taxation policies: health, trade, customs, and finance.

  18. Dueling policies : Why systemic risk taxation can fail

    NARCIS (Netherlands)

    Bosma, Jakob J.

    Two policy instruments for the banking sector are investigated, namely systemic risk taxation and constructive ambiguity about bailout policy. Bailout expectations can induce moral hazard in the form of excessive risk taking by banks. Systemic risk taxation induces banks to prefer uncorrelated

  19. Decentralisation, Local Taxation and Citizenship in Senegal

    DEFF Research Database (Denmark)

    Juul, Kristine

    2006-01-01

    What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agent...... to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision....

  20. Celebrating the Eighth Annual International Observe the Moon Night and Supporting the 2017 Solar Eclipse

    Science.gov (United States)

    Buxner, Sanlyn; Jones, Andrea; Bleacher, Lora; Shaner, Andy; Wenger, Matthew; Bakerman, Maya; Joseph, Emily; Day, Brian; White, Vivian; InOMN Coordinating Committee

    2017-01-01

    2017 marks the eighth International Observe the Moon Night (InOMN), which will be held on July 15, 2017. We will present findings from the first seven years, including the most recent figures from the October 2016 event, and provide an overview of the 2017 events which will support the Great American Eclipse which occurs about five weeks later, on August 21, 2017.InOMN is an annual worldwide public event that encourages observation, appreciation, and understanding of our Moon and its connection to NASA planetary science and exploration. This year InOMN’s event will support broad efforts to promote the eclipse by providing resources to help InOMN hosts highlight lunar science that will influence the eclipse, such as the topography of the Moon, which affects the edges of the eclipse path and the location and duration of Baily’s beads. The InOMN team will host webinars to discuss the Moon, lunar science, and lunar and solar eclipses.Each year, thousands of visitors take part in hundreds of events across the world. In the first seven years (2010 to 2016) over 3,700 events were registered worldwide and hosted by a variety of institutions including astronomy clubs, observatories, schools, and universities and held at a variety of public and private institutions all over the world including museums, planetaria, schools, universities, observatories, parks, and private businesses and homes. Evaluation of InOMN reveals that events are raising visitors’ awareness of lunar science and exploration, providing audiences with information about lunar science and exploration, and inspiring visitors to want to learn more about the Moon and providing connections to opportunities to do so.InOMN is sponsored by NASA's Lunar Reconnaissance Orbiter, NASA's Solar System Exploration Research Virtual Institute (SSERVI), and the Lunar and Planetary Institute. Learn more and register to host an event at http://observethemoonnight.org/.

  1. 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.

  2. 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.

  3. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

    Science.gov (United States)

    2010-01-01

    Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

  4. INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS.Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules.In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect

  5. 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.

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

    International Nuclear Information System (INIS)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-01-01

    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 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 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

  7. Beyond taxation: Discourse around energy policy in Japan

    International Nuclear Information System (INIS)

    Endo, Takahiro; Tsuboyama, Yuki; Hara, Yoritoshi

    2016-01-01

    Energy policy literature tends to emphasise the impact of taxation on energy preference. However, the present case concerning extremely low acceptance of diesel cars in Japan could not be explained by taxation. As a possible factor, the paper sheds light upon discourse around the energy policy. The policy aimed to characterise diesel technology as emitting particulate matter and nitrogen oxide (NOx). The paper contributes to extending the existing understanding of the role of public policy by embracing the linguistic interactions complemented by visualisation. - Highlights: • Taxation cannot explain extremely low acceptance of diesel fuelled cars in Japan. • Explore meaning attachment process. • Complementarity between cost-benefit evaluation and meaning attachment.

  8. TAXATION PECULIARITIES OF E-COMMERCE MARKET PLAYERS

    Directory of Open Access Journals (Sweden)

    Т. Zatonatska

    2016-09-01

    Full Text Available The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of e-Commerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.

  9. 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.

  10. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

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

    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...... 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...... of the primary earner and actually vanishes to zero asymptotically. Such negative jointness is optimal because redistribution from two-earner toward one-earner couples is more valuable when primary earner income is lower. We also consider a model where both spouses display intensive labor supply responses...

  11. Energy-related taxation as an environmental policy tool--the Finnish experience 1990-2003

    International Nuclear Information System (INIS)

    Vehmas, Jarmo

    2005-01-01

    Finland has over 10 years experience of environment-based energy taxation. The design and level of the CO 2 and energy tax scheme has been changed several times on an ad hoc basis. In recent years, Finland has introduced more and more tax 'departures', i.e. deviations and exceptions from an 'ideal' type of environmental tax. Examples of this include fuel-specific and user-specific exemptions or lowered tax levels taxes on electricity production from non-fossil energy sources, plus refund systems for fossil fuel and electricity users. Thus, it is apparent that Finnish energy taxation aimed at improving the environment has developed ineffectively. Increases in the level of CO 2 tax on fossil fuels have served mostly fiscal purposes with reduced CO 2 emissions being only a side benefit. No systematic follow-up or ex post analysis on the impacts of the CO 2 and energy taxes has been carried out. From the perspective of greenhouse gas mitigation, the discussion on economic instruments has shifted from CO 2 taxation towards emissions trading in the international context of the European Union and the Kyoto Protocol

  12. 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.

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

    OpenAIRE

    Antoniu PREDESCU; Maria-Loredana POPESCU; Mihaela-Diana OANCEA-NEGESCU

    2014-01-01

    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 ...

  14. IBC's 21st Annual Antibody Engineering and 8th Annual Antibody Therapeutics International Conferences and 2010 Annual Meeting of the Antibody Society. December 5-9, 2010, San Diego, CA USA.

    Science.gov (United States)

    Arnett, Samantha O; Teillaud, Jean-Luc; Wurch, Theirry; Reichert, Janice M; Dunlop, Cameron; Huber, Michael

    2011-01-01

    The 21st Annual Antibody Engineering and 8th Annual Antibody Therapeutics international conferences, and the 2010 Annual Meeting of The Antibody Society, organized by IBC Life Sciences with contributions from The Antibody Society and two Scientific Advisory Boards, were held December 5-9, 2010 in San Diego, CA. The conferences were organized with a focus on antibody engineering only on the first day and a joint engineering/therapeutics session on the last day. Delegates could select from presentations that occurred in two simultaneous sessions on days 2 and 3. Day 1 included presentations on neutralizing antibodies and the identification of vaccine targets, as well as a historical overview of 20 years of phage display utilization. Topics presented in the Antibody Engineering sessions on day 2 and 3 included antibody biosynthesis, structure and stability; antibodies in a complex environment; antibody half-life; and targeted nanoparticle therapeutics. In the Antibody Therapeutics sessions on days 2 and 3, preclinical and early stage development and clinical updates of antibody therapeutics, including TRX518, SYM004, MM111, PRO140, CVX-241, ASG-5ME, U3-1287 (AMG888), R1507 and trastuzumab emtansine, were discussed, and perspectives were provided on the development of biosimilar and biobetter antibodies, including coverage of regulatory and intellectual property issues. The joint engineering/therapeutics session on the last day focused on bispecific and next-generation antibodies.

  15. Taxation, business environment and FDI location in OECD countries

    Czech Academy of Sciences Publication Activity Database

    Hájková, Dana; Nicoletti, G.; Vartia, L.; Yoo, K.-Y.

    Č. 502 (2006), s. 1-33 Institutional research plan: CEZ:AV0Z70850503 Keywords : taxation * business environment * foreign direct investment Subject RIV: AH - Economics http://www.oecd.org/eco/working_papers

  16. Redistributive income taxation under outsourcing and foreign direct investment

    OpenAIRE

    Aronsson, Thomas; Koskela, Erkki

    2010-01-01

    This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.

  17. 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.

  18. SOME COORDINATES CONCERNING TAXATION IN THE EU CANDIDATE COUNTRIES

    Directory of Open Access Journals (Sweden)

    CARMEN COMANICIU

    2015-10-01

    Full Text Available For accession to European Union, tax area is of particular importance, because it recognizes the impact of taxation on economic growth and development, and indirect taxation significantly contributes to the formation of the EU budget resources. Without prejudice to the fiscal sovereignty of Member States, EU tax policy strategy aims establishing a framework that eliminate the tax obstacles that may affect cross-border economic activity, identify the actions on preventing and combating tax evasion, improve collaboration between tax administrations. Without claiming an exhaustive approach, through issues highlighted in this article, we will identify both the similarities and the particularities of taxation from Albania, Macedonia, Montenegro, Serbia and Turkey, and also manner in which taxation of the 5 EU candidate countries meets the requirements on the fiscal coordination and fiscal harmonization from EU tax policy perspective.

  19. The petroleum taxation in France; La fiscalite petroliere en France

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-09-15

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  20. 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 U...

  1. 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 for...

  2. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, February 27-28, 2014). Volume 2014, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2014-01-01

    The "International Society for the Social Studies (ISSS) Annual Conference Proceedings" is a peer-reviewed professional publication published once a year following the annual conference. The following papers are included in the 2014 proceedings: (1) Legal Profession in the Technological Era with Special Reference to Women Lawyers in…

  3. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, February 26-27, 2015) Volume 2015, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2015-01-01

    The "International Society for the Social Studies (ISSS) Annual Conference Proceedings" is a peer-reviewed professional publication published once a year following the annual conference. The following papers are included in the 2015 proceedings: (1) Local History and Local Culture at the Core of Elementary Social Studies Curriculum (C.…

  4. The issue concerning the use of an annual as opposed to a committed dose limit for internal radiation protection

    International Nuclear Information System (INIS)

    Skrable, K.W.; Chabot, G.E.; Alexander, E.L.; French, C.S.

    1985-01-01

    The scientific, technical, practical, and ethical considerations that relate to the use of an annual as opposed to a committed dose limitation system for internal radiation protection are evaluated and presented. The concerns about problems associated with the more recent ICRP committed dose recommendations that have been expressed by persons who are currently operating under an annual dose limitation system are reviewed and discussed in terms of the radiation protection programme elements that are required for an effective ALARA programme. We include in this and a follow-up article a comparison of how these alternative dose limitation systems affect the economic and professional livelihood of radiation workers and the requirements that they impose upon employers. Finally, we recommend the use of an ICRP based committed dose limitation system that provides protection of workers over an entire occupational lifetime without undue impact on their livelihood and without undue requirements for employers. (author)

  5. Energy taxation policy in the European Union: the hydrogen case

    International Nuclear Information System (INIS)

    Chernyavs'ka, L.; Gulli, F.; Lanfranconi, C.

    2006-01-01

    The paper proceeds as follows. Section 2 describes the state of art of the taxation policy on hydrogen in EU Countries. Section 3 describes the methodology used in this paper. Section 4 compares the external costs of the different motor fuel cycles. Section 5 deals with the problem of energy taxation describing a proposal for European energy tax harmonisation based on the internalisation of external costs. Finally, section 6 resumes the main results of the analysis

  6. Taxation and regulation of uranium mining in Canada

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety

  7. 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...

  8. Financial system and taxation: the role in the economy

    OpenAIRE

    Taha, Roshaiza

    2017-01-01

    The relationship between the financial system (specifically stock market development) and economic growth has been an important issue of debate. A well-functioning financial system can affect economic growth through the improvement of capital productivity and the efficient allocation of resources. The role of taxation as a major determinant of an active financial system and strong economic growth also becomes of interest to the researcher. Taxation through policy and revenue collection seems ...

  9. Ramsey monetary and fiscal policy: the role of consumption taxation

    OpenAIRE

    Giorgio Motta; Raffaele Rossi

    2013-01-01

    We study Ramsey monetary and fiscal policy in a small scale New Keynesian model where government spending has intrinsic value, public debt is state-noncontingent and the fiscal authority is constrained by using distortive taxation. We show that Ramsey policy is remarkably altered when consumption taxation is considered as a source of government revenues alongside or as an alternative to labour income taxes. First, we show that the optimal steady-state size of the public spending is, ceteris p...

  10. European Administrative Cooperation in the Field of Taxation

    OpenAIRE

    Florin TUDOR

    2012-01-01

    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 exam...

  11. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2013-01-01

    The development of the welfare state in the Western economies between 1930 and 1990 coincided with a puzzling pattern in the taxation of top incomes. Effective tax rates at the top increased sharply but then gradually decreased, even as social transfers continued rising. We propose a new theory of the development of the welfare state to explain these facts. Our main insight is that social insurance and top income taxation are substitutes for averting social confl?ict. We emphasize the role of...

  12. Misconceptions Highlighted among Medical Students in the Annual International Intermedical School Physiology Quiz

    Science.gov (United States)

    Cheng, Hwee-Ming; Durairajanayagam, Damayanthi

    2012-01-01

    The annual Intermedical School Physiology Quiz (IMSPQ), initiated in 2003, is now an event that attracts a unique, large gathering of selected medical students from medical schools across the globe. The 8th IMSPQ, in 2010, hosted by the Department of Physiology, University of Malaya, in Kuala Lumpur, Malaysia, had 200 students representing 41…

  13. Abstracts presented at the International Society of Addiction Medicine (ISAM) 19th Annual Meeting, Abu Dhabi, United Arab Emirates, October 2017.

    Science.gov (United States)

    Gordon, Adam J

    2018-01-02

    The 19th Annual Meeting of the International Society of Addiction Medicine (ISAM) was held in Abu Dhabi, United Arab Emirates, in October 2017. Contained in this paper are the abstracts of scientific work presented at the conference.

  14. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  15. 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.

  16. The role of the European Union in environmental taxation

    International Nuclear Information System (INIS)

    Smith, S.

    1995-01-01

    The role of the European Union (EU) in environmental taxation is examined in this chapter. As is well-known, the EU has proposed a carbon/energy tax to contribute to the stabilization of CO 2 emissions at 1990 levels by the year 2000. The discussion is organized around the 'subsidiarity principle', which involves a presumption in favor of decentralizing policy functions to the member states. Exceptions are allowed only if economies of scale or cross-country spillover effects warrant EU involvement. The author persuasively argues that environmental policy is such an exception. In particular, in a single market such as the EU, the enforcement of taxes and regulations gives rise to important international externalities. Independent policy and administration would either interfere with free trade or lead to widespread evasion. Hence, the EU should have a substantial and legitimate interest in not only environmental targets and objectives, but also in the form of environmental policy (e.g. in the choice between environmental taxes and regulation). Furthermore, it is argued that environmental tax policies should be coordinated both with other environmental tax policies and with other fiscal policies. This implies that the decisions about environmental tax rates should be taken by the level of government responsible for other, related, environmental policies, whilst the revenues from environmental taxes should accrue in general to member states, in preference to the EU. 16 refs

  17. ANALYSIS OF THE GUIDELINES FOR CLASSIFICATION OFADVERTISING COSTS IN TAXATION

    Directory of Open Access Journals (Sweden)

    A. Diederichs

    2016-07-01

    Full Text Available Advertising plays a distinct role in economies around the world. Previous studieshave not resolved the question related to the classification of advertising as anexpense or capital asset. Understanding the principles set out in TheIncome TaxAct 58 of 1962, with regard to the classification of advertising cost as capital orrevenue of nature is important, since the incorrect interpretation of principles willhave a direct impact on tax liability. The focus of this study is the classification ofadvertising costs for tax purposes. Research questions posed in this paper areanswered through the development of a classification process that may assist withthe classification of advertising costs for the purpose of taxation. Guidelines forthe classification of advertising costs as capital or revenue of nature are needed tocorrectly classify advertising costs for tax purposes. Furthermore, thedetermination of when advertising costs will be regarded as capital of nature isalso determined. A qualitative research approach is applied, including a literaturereview of case law and income tax acts. The contribution of this study is found inthe guidelines set for the classification of advertising costs for tax purposes byusing principles from national and international case law.

  18. Taxation impact on uranium mining in Canada and Australia

    International Nuclear Information System (INIS)

    Whillans, R.T.

    1992-01-01

    The impact of taxation on the economic viability and competitive position of the uranium industry was studied using four model deposits types as they occur or could occur in different provinces in Australia and Canada. On the basis of project characteristics and assumed uranium prices, before tax indicators such as net revenue, undiscounted cash flow, net present value and rate of return were determined and subjected to the tax regimes in the different jurisdictions using assumed varying levels of cost of capital. Under the assumed conditions, it was found that among the internal factors the uranium prices have a very significant impact on the economics of the model operators. Looking at external factors, the tax systems evaluated in these model operations were found to have a decisive influence on the viability of the operation. Among the fiscal regimes tested, the Saskatchewan royalty system and Australia's Northern Territory tax system generate the highest government revenue but provide the least incentive for investment. However, despite having the highest effective tax rate, the Saskatchewan royalty was found to be attractive at the investment margin and flexible as its progressive nature provides for increasing tax rates as profitability increases. On the contrary, all the other systems are regressive, with relative high tax burdens at the investment margin and decreasing burdens as a function of profitability. (author). 7 tabs

  19. Ministry of International Trade and Industry applying business stimulation taxation system. ; On mechatronics, product shipping facilities and automatic fire extinguishing facilities used by large corporations. Keiki taisaku ni tsusansho mo zeisei sochi. ; Daikigyo mekatoro ni seihin shukka setsubi, jido shoka setsubi mo

    Energy Technology Data Exchange (ETDEWEB)

    1993-05-05

    With an objective to promote capital investments that have been fallen because of the recession in Japan, the Petroleum Department of the Agency of Natural Resources and Energy has decided to take the following measures limited to one year for application. The measures consist of the taxation system for high-level energy saving investment promotion and the taxation system for small business machine investment promotion. In the former system, facilities that are effective for promoting rationalization and serving for environment preservation are admitted a special depreciation of 30% (36% for small business) on acquired prices or a tax deduction of 7% (8.4% for small business). Tax deduction of 7% (8.4%) is granted on leased assets. However, machineries are subject to a requirement of the price to be higher than 2 million yen (2.7 million yen in leasing). As a result, petroleum product shipping facilities are also covered by the taxation measures. The latter system, which is intended to promote investments by small business corporations, admits a special depreciation of 30% and a tax deduction of 7% for machineries acquired at prices above 2 million yen. Electronic computers and facsimile machines are also subjected to the taxation measures if their prices are higher than one million yen.

  20. The Ninth Annual American Association for Cancer Research International Conference on Frontiers in Cancer Prevention Research

    OpenAIRE

    Xu, Li; Wang, Sophia S.; Healey, Megan A.; Faupel-Badger, Jessica M.; Wilken, Jason A.; Battaglia, Tracy; Szabo, Eva; Mao, Jenny T.; Bergan, Raymond C.

    2011-01-01

    The Ninth Annual AACR Frontiers in Cancer Prevention Research conference was held in Philadelphia in November 7–10, 2010. Its thematic focus was “Prevention: From Basic Science to Public Health Benefit.” Telomere plasticity, the microenvironment, inflammation, transformation to the metastatic phenotype, and pathways to obesity were highlighted as important elements of carcinogenesis amenable to intervention. The integration of information from novel technologies related to physical biology, m...

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

    International Nuclear Information System (INIS)

    1998-01-01

    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

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

    International Nuclear Information System (INIS)

    Miller, S.C.

    1983-01-01

    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

  3. NASA Physical Sciences - Presentation to Annual Two Phase Heat Transfer International Topical Team Meeting

    Science.gov (United States)

    Chiaramonte, Francis; Motil, Brian; McQuillen, John

    2014-01-01

    The Two-phase Heat Transfer International Topical Team consists of researchers and members from various space agencies including ESA, JAXA, CSA, and RSA. This presentation included descriptions various fluid experiments either being conducted by or planned by NASA for the International Space Station in the areas of two-phase flow, flow boiling, capillary flow, and crygenic fluid storage.

  4. International Business Courses and Programs at Daytona Beach Community College. 1994-1995 Annual Report.

    Science.gov (United States)

    Delaney, Evelyn

    The Center for International Business Education at Florida's Daytona Beach Community College (DBCC) was established to help internationalize business programs at the college. This report provides an overview of progress made at DBCC in 1994-95, discussing international business courses and programs developed and resources that have been committed…

  5. 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.

  6. 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.

  7. 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.

  8. Taxation of carbon intensive imported products

    International Nuclear Information System (INIS)

    De La Fuente Sanchez, C.; Dubilly, A.L.; Lescal, N.

    2010-01-01

    It is one of the greatest challenges of our time to make the link between development issues and climate change actions. The EU has committed itself, throughout the Kyoto Protocol and the current negotiation mechanisms, to reduce its emissions of greenhouse gas, but the question is still pending on the possible ways to have those efforts harmonized globally, and in particular with developing countries. Why not set taxation on carbon intensive products imported, ted, in the European Union, from countries that do not provide 'green' guarantees in their fabrication process? We begin this study with a thorough analysis of the ins and outs of the carbon tax. On the one hand, it is a good way of adjusting prices and rectifying a competition distortion between those paying or their emissions and those exempted of constraints. On the other hand, one can ask oneself if it is fair to discriminate developing countries when they need growth and better living standards. After going through the legal issues in which this debate is imbricated, the third and last part of this study investigates the possible implementation issues in terms of tax level and of benefits' generation and use. This study illustrates the complexity of reuniting particular interests and global interests on global warming, as well as the complexity of sharing responsibilities on a fair way between industrialized and developing countries on climate change issues. The challenge is big and complex yet it is worth the effort. (authors)

  9. Petroleum taxation under uncertainty - contingent claims

    International Nuclear Information System (INIS)

    Lund, D.

    1990-01-01

    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

  10. The important role of energy taxation

    International Nuclear Information System (INIS)

    Austvik, Ole Gunnar

    2003-01-01

    This is a discussion of the importance of energy taxation in EU countries. Although natural gas is the most environmentally friendly of the fossil fuels, its use may be taxed far harder in the future. The price effects of such a development are discussed. The increasing taxes on oil products which has taken place in the OECD area may come to slow down if competing economies elsewhere do not follow the same policy. The challenge is particularly coming from the new economies in Asia, included the giants China and India, which now have far larger economic growth than the OECD area with a corresponding increased energy consumption. Strong competition may develop both in the markets for products and in the market for factor inputs (energy), so that taxes within the OECD area no longer can be increased but must be lowered. This may also happen if the oil price is high over some time. As far as taxes on natural gas in the European gas market is concerned, the large industrial users will face a regional competitive situation for natural gas as an input factor, while they are globally in a competitive situation for oil as an input factor. In product markets, this industry competes globally in the same way, as does industry that uses oil. This may lead to European countries wishing to tax the use of natural gas in the consumer sector harder than gas for industry and the production of electricity

  11. The impact of taxation on Aboriginal ventures

    International Nuclear Information System (INIS)

    Ranson, J.P.

    1999-01-01

    The paper covers several key objectives including: sheltering income and assets owned by Bands from taxation; structuring businesses so that taxes are minimized at the outset; maintaining and managing business operations so as to ensure taxes continue to be minimized; and shifting permissible deductions to non-Aboriginal business partners (whenever possible) without infringing upon the rights Indians are entitled to under Section 87 of the Indian Act. The paper does not consider exploiting the rights or assets of Indians, rather it is about willing and cooperative business partners who are able to take advantage of a unique situation so that various levels of government do not get a bigger slice of the pie. It is important to remember that if one partner needs more cash to pay taxes, all partners suffer, because there is less cash available to reinvest in the business. Most First Nations and Aboriginal people maintain that taxes do not apply to them because various levels of government have no jurisdiction over them. The paper does not dispute this claim, rather while the issue of self-government and related jurisdictions issues are being resolved, it is still important to focus on using the status quo in minimizing taxes for Aboriginal businesses. The paper considers: the various taxes requiring consideration; the impact of other legislation and agreements; the various business structures and their treatment; and how to find the best structure for each business

  12. 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.

  13. Taxation and petroleum exploration and production contracts. Adapting to the market

    International Nuclear Information System (INIS)

    Bret, N.

    1999-01-01

    The contractual and fiscal framework of exploration and production activity is an essential factor in the host countries' oil and gas policy and in the investment strategy of international oil and gas companies. Since the counter-shock in 1986, a number of countries have gradually modified the terms of their exploration and production contracts and taxation systems to meet the new requirements of the industry and to continue promoting capital investment. This also concerns investment in producing fields, in new deep sea areas and in the production of heavy crudes

  14. 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.

  15. Double Taxation Conventions in Central and Eastern European Countries

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-12-01

    Full Text Available In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

  16. Development of taxation system for oil production companies in Russia

    Science.gov (United States)

    Salmina, S. V.; Sboeva, I. M.; Selivanovskaya, J. I.; Khafizova, A. R.; Fomin, V. P.

    2018-01-01

    The present article is devoted to the taxation system for oil production companies in Russia. The role of oil production companies in the realization of the fiscal function of the state is shown. Tax and due receipts at the consolidated budget of the Russian Federation from major economic sectors in the years 2013-2015 are presented and analysed. An investigation of oil production taxation peculiarities is carried out. In particular, mineral extraction tax analysis is made, the said tax being one of the basic taxes paid by oil production companies. The authors come to a conclusion that mineral extraction tax in Russia needs reforming. Based on the investigation realized possible ways of taxation system development in respect of oil production companies in Russia are proposed. Thus, taking into account the fact that oil industry is very important for budget revenue formation, initially it is planned to test the new taxation system principles in a limited number of deposits, so called ‘pilot projects’. For highly profitable minefield deposits it is planned to introduce progressive and regressive index, varying depending on oil prices. Within the framework of the investigation the authors come to a conclusion that it is necessary to introduce gradually the taxation system based on the definition of surplus profit depending on the cost effectiveness and taking into account oil prices.

  17. Annual course of retraining for the occupational exposure personnel of the laboratory of internal dosimetry

    International Nuclear Information System (INIS)

    Alfaro L, M.M.

    2002-09-01

    The general objective of this report is to instruct the personnel in the basic concepts of radiological protection and in the Manual of Procedures of Radiological Safety of the Laboratory of Internal Dosimetry. Also, to exchange experiences during the activities that are carried out in the laboratory and in the knowledge of abnormal situations. The referred Manual consists of 14 procedures and 5 instructions which are listed in annex of this document. The content of this course consists of three topics: 1. Basic principles of radiological protection to reduce the received dose equivalent. 2. Use of radiation measurer equipment. 3. Emergency procedures of the laboratory of internal dosimetry. (Author)

  18. The Ninth Annual American Association for Cancer Research International Conference on Frontiers in Cancer Prevention Research

    Science.gov (United States)

    Xu, Li; Wang, Sophia S.; Healey, Megan A.; Faupel-Badger, Jessica M.; Wilken, Jason A.; Battaglia, Tracy; Szabo, Eva; Mao, Jenny T.; Bergan, Raymond C.

    2016-01-01

    The Ninth Annual AACR Frontiers in Cancer Prevention Research conference was held in Philadelphia in November 7–10, 2010. Its thematic focus was “Prevention: From Basic Science to Public Health Benefit.” Telomere plasticity, the microenvironment, inflammation, transformation to the metastatic phenotype, and pathways to obesity were highlighted as important elements of carcinogenesis amenable to intervention. The integration of information from novel technologies related to physical biology, molecular and genetic profiles, and imaging along with behavioral and clinical parameters have advanced risk stratification and early detection. Cancer prevention represents a powerful testing ground for the development of individually tailored intervention and for increasing the efficiency of drug discovery. Advances in clinical trials relate to more efficient design strategies, have shown first-in-human targeting capabilities, and have developed powerful strategies to overcome accrual barriers. Tailored intervention strategies now show high efficacy on large cohorts across several cancer types. These successes are expected to increase. PMID:21464034

  19. Economic Impact of Tobacco Price Increases Through Taxation: A Community Guide Systematic Review.

    Science.gov (United States)

    Contreary, Kara A; Chattopadhyay, Sajal K; Hopkins, David P; Chaloupka, Frank J; Forster, Jean L; Grimshaw, Victoria; Holmes, Carissa B; Goetzel, Ron Z; Fielding, Jonathan E

    2015-11-01

    Tobacco use is a leading cause of preventable death in the U.S. and around the world. Increasing tobacco price through higher taxes is an effective intervention both to reduce tobacco use in the population and generate government revenues. The goal of this paper is to review evidence on the economic impact of tobacco price increases through taxation with a focus on the likely healthcare cost savings and improvements in employee productivity. The search covered studies published in English from January 2000 to July 2012 and included evaluations of national, state, and local policies to increase the price of any type of tobacco product by raising taxes in high-income countries. Economic review methods developed for The Guide to Community Preventive Services were used to screen and abstract included studies. Economic impact estimates were standardized to summarize the available evidence. Analyses were conducted in 2012. The review included eight modeling studies, with seven providing estimates of the impact on healthcare costs and three providing estimates of the value of productivity gains. Only one study provided an estimate of intervention costs. The economic merit of tobacco product price increases through taxation was determined from the overall body of evidence on per capita annual cost savings from a conservative 20% price increase. The evidence indicates that interventions that raise the unit price of tobacco products through taxes generate substantial healthcare cost savings and can generate additional gains from improved productivity in the workplace. Published by Elsevier Inc.

  20. Taxation of Wage Incomes in Terms of Tax Justice in Turkey

    Directory of Open Access Journals (Sweden)

    Hakan BAY

    2017-12-01

    Full Text Available While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.

  1. 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.

  2. Taxation of smokeless tobacco in India.

    Science.gov (United States)

    Rout, S K; Arora, M

    2014-12-01

    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. Secondary data on tax structure and revenue from tobacco products were collected from the Ministry of Finance, Government of India. In order to measure the rise of prices corresponding to the increase in tax rate, the retail price index (RPI) and Whole Price Index (WPI) of SLT products were compared with the price index for all commodities for the period 2006-2012. The affordability of tobacco products is calculated by dividing prices of tobacco products by per capita income. During the last 6 years, the tax rate on SLT has gone up leading to a rise in the prices of SLT products more than the general price rise. However, the price rise is less than the per capita income growth indicating increasing affordability. The study observed a decline in the consumption of zarda and kahini due to the price increase during 2008-2013. However, the decline in the consumption of zarda is less compared with khaini due to a very low rise in its price. The prices should be raised more than the growth in income to influence consumption. Tax administration is a major challenge for SLT products and strengthening it could enhance revenue collection from SLT products.

  3. 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) ima...

  4. Annual Conference: International Association of Music Libraries Archives and Documentation Centres (IAML)

    Czech Academy of Sciences Publication Activity Database

    Vozková, Jana

    2009-01-01

    Roč. 46, č. 3 (2009), s. 315-317 ISSN 0018-7003. [International Association of Music Libraries. Amsterdam, 05.07.2009-10.07.2009] Institutional research plan: CEZ:AV0Z90580513 Keywords : conference report * music libraries Subject RIV: AL - Art, Architecture, Cultural Heritage

  5. Reforming of Regional Fiscal Policy as Basis of Increasing Taxation Potential of Territories

    OpenAIRE

    Igonina, Lyudmila Lazarevna; Nabiyev, Ramazan Abdulmuminovich; Alimirzoeva, Madina Gamidulakhovna; Gulmagomedova, Gulzar Akhmedullakhovna; Suleymanov, Magomed Magomedovich

    2016-01-01

    The article is devoted to researching problems related to forming regional fiscal policy focused on increasing the taxation potential of territories. The subject of the research is theoretic and methodological basics of pursuing regional fiscal policy focused on developing the taxation potential of the Russian Federation regions. The object of the research is the Russian taxation system, regional fiscal policy, and foreign and national practices of taxation regulation of regional development....

  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. The institutional Design of international double Taxation Avoidance

    OpenAIRE

    Rixen, Thomas

    2008-01-01

    "Dieser Artikel analysiert die institutionelle Form der internationalen Kooperation zur Vermeidung von Doppelbesteuerung. Es wird argumentiert, dass das Doppelbesteuerungsproblem als ein Koordinationsspiel mit Verteilungskonflikt verstanden werden kann. Die Verteilung der Steuereinnahmen hängt von der Asymmetrie der Investitionsflüsse zwischen den vertragsschließenden Staaten ab. Da diese Investitionspositionen notwendigerweise paarweise variieren, können die Verteilungsinte...

  8. The CJEU and the internal market concept in direct taxation

    NARCIS (Netherlands)

    Kemmeren, Eric

    2017-01-01

    From the ever-growing body of case law of the Court of Justice of the European Union (CJEU), it is clear that primary European law sets limits to Member States’ domestic tax law and tax treaty law. In this context, the Treaty on the European Union (TEU) and especially the fundamental freedoms

  9. Input versus output taxation in an experimental international economy

    NARCIS (Netherlands)

    Riedl, A.; van Winden, F.

    2012-01-01

    This paper presents the results of a policy oriented macroeconomic experiment involving an ‘international’ economy with a relatively small ‘home’ country and a large ‘foreign’ country. It compares the economic performance of two alternative tax systems: a wage tax system and a

  10. Using taxation to lower tobacco's global toll | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2017-05-25

    May 25, 2017 ... “We know that tobacco is bad for health and bad for economics, but we lacked quantification at the country level,” says Andrés Pichon-Riviere of the Buenos Aires-based ... It was also demonstrated that across Latin America, increased taxes would significantly delay the age when smokers adopt the habit.

  11. 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.

  12. Research of the Taxation Justice and the Social Responsibility

    Directory of Open Access Journals (Sweden)

    Ilona Skačkauskienė

    2016-06-01

    Full Text Available The article deals with the content of taxation justice, it’s value and compatibility with other principles of taxation, analyses the features of the Lithuanian tax system formation. The article ex¬amines the conception of social responsibility and it’s possibilities for assessment too. The research findings show that the principle of taxation justice is implemented only partially in Lithuania. The assessment of social responsibility through quantitative and qualitative indexes shows that some of its principles in Lithuania are being implemented more successful. However, it should be noted that significant amounts of funds for these initiatives and projects are received from the EU. It is very important to continue all the projects when funding from the EU runs out.

  13. Proceedings from the 9th Annual Meeting of International Society for Medical Publication Professionals Roundtable Session: key insights.

    Science.gov (United States)

    Simcoe, Donna; Juneja, Renu; Scott, Gayle Nicholas; Sridharan, Kanaka; Williams-Hughes, Celeste

    2014-03-01

    During the 9th Annual Meeting of the International Society for Medical Publication Professionals (ISMPP, April 29-May 1, 2013 in Baltimore, MD), ∼650 participants attended two of 13 available roundtable sessions. Participants included medical publication professionals from industry, communication agencies, and journals. DISCUSSION TOPICS: Roundtable participants discussed how to best interpret and implement various guidances, such as Good Publication Practices 2 (GPP2), the International Committee of Medical Journal Editors (ICMJE) guidelines, and the Physician Payment Sunshine Act. The impact of and compliance with Corporate Integrity agreements (CIAs) on medical publication planning practices was debated. Roundtable participants also discussed ways of advancing both advocacy for the medical publication professional field and internal and external collaborations. The development of review manuscripts, publications from regions newly emerging in publication planning, medical devices publications, and real-world experience publications were discussed. Participants also considered the benefits and uncertainties of new technologies in medical publications such as multimedia and social media. This is the first ever article to be published following the well-attended ISMPP roundtable sessions. The objective of this manuscript is to summarize key learnings that will aid continued discussions about challenges and opportunities facing medical publication professionals.

  14. The law and practice of electronic taxation in Nigeria: The gains and ...

    African Journals Online (AJOL)

    Electronic taxation (E-taxation) and its automated processes are gradually phasing out manual tax administration globally. With e-taxation, taxpayers can conveniently pay their taxes electronically from the comfort of their homes, offices, shops and even while travelling. Tax authorities on the other hand, can now go after tax ...

  15. Quasi-experimental taxation elasticities of US gasoline demand

    International Nuclear Information System (INIS)

    Goel, R.K.

    1994-01-01

    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)

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

    International Nuclear Information System (INIS)

    Laurent, Eloi; Le Cacheux, Jacques

    2011-01-01

    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

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

    OpenAIRE

    Bantekas, Ilias

    2008-01-01

    It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational 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 dispute settlement procedures-the OECD First Model T...

  18. Taxation of income of natural persons resulting from emloyment

    OpenAIRE

    Lísková, Jana

    2013-01-01

    in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or l...

  19. Highlights from the 5th International Society for Computational Biology Student Council Symposium at the 17th Annual International Conference on Intelligent Systems for Molecular Biology and the 8th European Conference on Computational Biology

    NARCIS (Netherlands)

    Abeel, T.; De Ridder, J.; Peixoto, L.

    2009-01-01

    This meeting report gives an overview of the keynote lectures and a selection of the student presentations at the 5th International Society for Computational Biology Student Council Symposium at the 17th Annual International Conference on Intelligent Systems for Molecular Biology (ISMB) and the 8th

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

    International Nuclear Information System (INIS)

    2008-01-01

    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

  1. 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)

  2. 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.

  3. Second Annual Meeting of the International Society of Pediatric Wound Care.

    Science.gov (United States)

    Keswani, Sundeep G

    2015-10-01

    The overarching goals of the International Society of Pediatric Wound Care (ISPeW) are to (1) set global standards for the assessment and treatment of pediatric wounds of varying etiologies; (2) provide a forum for international interprofessional collaboration among healthcare professionals, researchers, educators, and industry leaders dedicated to the care of pediatric wounds; (3) promote and support clinical research focused on the prevention, assessment, and treatment of pediatric wounds; (4) collaborate with wound care organizations worldwide on pediatric wound care issues; and (5) provide evidence-based pediatric wound care education to healthcare professionals, parents, and lay caregivers. This edition of Advances in Wound Care includes some of the work that was presented at the 2014 ISPeW meeting in Rome. The first article by Dr. Romanelli, is an in-depth description of the progression of skin physiology throughout its maturational stages and clinical implication. A cutting edge article by Dr. Timothy King then follows, with regard to scar prevention in postnatal tissues. This is followed by a comprehensive look at debridement techniques in pediatric trauma by Dr. Ankush Gosain. Next, is a cautionary article by Dr. Luca Spazzapan that examines the prevalence of diabetic foot ulcers in children and the potential for an epidemic. The last article in this series is from the keynote speaker, Dr. Amit Geffen, who eloquently examines the use of biomaterials to offload and prevent pediatric pressure ulcers.

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

    International Nuclear Information System (INIS)

    Bond, Leonard J.; Brenchley, David L.

    2011-01-01

    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.

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

    International Nuclear Information System (INIS)

    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

  6. 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.

  7. Annual report of the international nuclear research initiative OSMOSE project (FY05).

    Energy Technology Data Exchange (ETDEWEB)

    Klann, R. T.; Hudelot, J. P.; Perret, G.; Drin, N.; Nuclear Engineering Division; Commissariat a l' Energie Atomique

    2007-10-03

    The goal of the OSMOSE program is to measure the reactivity effect of minor actinides in known neutron spectra of interest to the Generation-IV reactor program and other programs and to create a database of these results for use as an international benchmark for the minor actinides. The results are then compared to calculational models to verify and validate integral absorption cross-sections for the minor actinides. The OSMOSE program includes all aspects of the experimental program -- including the fabrication of fuel pellets and samples, the oscillation of the samples in the MINERVE reactor for the measurement of the reactivity effect, reactor physics modeling of the MINERVE reactor, and the data analysis and interpretation of the experimental results.

  8. Annual report of the international nuclear energy research initiative OSMOSE project (FY06).

    Energy Technology Data Exchange (ETDEWEB)

    Klann, R. T.; Hudelot, J. P.; Drin, N.; Zhong, Z.; Nuclear Engineering Division; Commissariat a l Energie Atomique

    2007-08-29

    The goal of the OSMOSE program is to measure the reactivity effect of minor actinides in known neutron spectra of interest to the Generation-IV reactor program and other programs and to create a database of these results for use as an international benchmark for the minor actinides. The results are then compared to calculation models to verify and validate integral absorption cross-sections for the minor actinides. The OSMOSE program includes all aspects of the experimental program--including the fabrication of fuel pellets and samples, the oscillation of the samples in the MINERVE reactor for the measurement of the reactivity effect, reactor physics modeling of the MINERVE reactor, and the data analysis and interpretation of the experimental results.

  9. Background Paper on State and Local Taxation.

    Science.gov (United States)

    McLoone, Eugene

    This paper represents part of a comprehensive study of the existing New York State school support formulae. The report consists of (1) analysis of the 1969 State revenue increases -- wage increases and inflation, expansion of State and local government services, property tax relief, and increased annual revenue needs; (2) explication of factors…

  10. 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.

  11. About the petroleum taxation, evaluation at October 2004

    International Nuclear Information System (INIS)

    2004-01-01

    This analysis provides information and data on the petroleum taxation in France at October 2004, on the excises and the additional value tax, the part of the taxes in the selling price. It presents also a comparison with the Europe and the tax revenue in the state budget. (A.L.B.)

  12. 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...

  13. Modelling strategic responses to car and fuel taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    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

  14. Gender and Taxation : Improving Revenue Generation and Social ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    This comparative research project will investigate gender biases in taxation in six countries (Argentina, India, Kenya, Mexico, South Africa, United Kingdom) with a view to understanding the gender impact of tax policy in countries at various levels of development. At the national level, researchers will engage tax ...

  15. On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule

    OpenAIRE

    Spicer, Michael W.

    1995-01-01

    Explores the implications of the work of the late Friedrich Hayek for taxation policy. Examines Hayek's writings on the limits of rationality, the role of rules, and the limits of majority rule. Argues that Hayek's work provides general support for broad-based nondiscrimnatory tax policies but can be interpreted as cautioning against either radical or frequent changes in tax policy.

  16. The incorporation of double taxation agreements into South African ...

    African Journals Online (AJOL)

    There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the heart of the debate lies the interpretation of two provisions, namely section ...

  17. Democracy, Redistributive Taxation and the Private Provision of Public Goods

    DEFF Research Database (Denmark)

    Markussen, Thomas

    The paper studies in a simple, Downsian model of political competition how the private provision of public goods is affected when it is embedded in a system of democracy and redistributive taxation. Results show that the positive effect of inequality on public goods production, which Olson (1965...

  18. The Features of Development of the Excise Taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Kostyana Oksana V.

    2017-03-01

    Full Text Available The article analyzes the main tendencies of the excise taxation in Ukraine. The features of the excise taxation of alcoholic beverages have been determined. A comparing of rates of the excise tax on certain types of alcoholic drinks in Ukraine and the EU Member States has been done, an analysis of the dynamics of rates of the excise duty on the ethyl alcohol in Ukraine has been carried out. The dynamics of the volumes of consumption of alcoholic drinks in Ukraine have been analyzed. The relationship between the volumes of consumption and the size of the rates of excise duty on alcohol has been defined. The fiscal importance of the excise taxation in Ukraine during the period of 1998-2016 has been analyzed. It has been determined that for Ukrainian economy is characteristic an increase of the fiscal significance of excise tax in the periods of crisis developments. The article considers the directions for further development of the excise taxation in Ukraine, analyzes the prospects of implementing an automated system for monitoring the turnover of alcoholic beverages, as well as use of the electronic excise stamps.

  19. Tobacco Taxation, Smuggling, and Street Tobacco Vendors in Eritrea

    International Development Research Centre (IDRC) Digital Library (Canada)

    assess the impact of taxation on tobacco consumption and use control;; determine the price elasticity of tobacco products (change in demand based on cost), particularly cigarettes;; assess trends and identify networks of smuggling and legal cross-border shopping for tobacco products, particularly between Sudan and ...

  20. Studying Alcohol Pricing and Taxation Policies in India | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Studying Alcohol Pricing and Taxation Policies in India. India is the third largest market for alcoholic beverages in the world. As many as 32% of Indians consume alcohol, with 4% to 13% consuming it daily. While per capita alcohol consumption has fallen since 1980 in most developed countries, it has risen over 115% in ...

  1. 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…

  2. Taxation Of Financial Assets: Implications For Capital Market ...

    African Journals Online (AJOL)

    Effective operation of the capital market depends on a proper environment provided for by good and sound macroeconomic policies of which fiscal policy is paramount. Poor design of the tax system and over-taxation of financial assets may constrain the process of capital market development and effective functioning of the ...

  3. Gender and Taxation : Improving Revenue Generation and Social ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Gender and Taxation : Improving Revenue Generation and Social Protection in Developing Countries. Tax policies in developing countries, and indeed around the world, are under continued reform. However, these reforms are generally guided by the desire to introduce administrative efficiency and facilitate integration into ...

  4. Taxation of petroleum products: theory and empirical evidence

    International Nuclear Information System (INIS)

    Gupta, S.; Mahler, W.

    1995-01-01

    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 120countries. (author)

  5. 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.…

  6. Property Taxation and the Finance of Education. TRED 7.

    Science.gov (United States)

    Lindholm, Richard W., Ed.

    More than twenty experts present their views on the strengths and weaknesses of the property tax system, while comparing it with other possible revenue sources. Together, they develop a comprehensive theory and philosophy of the use of the property tax and land value taxation to finance public education. The contributors give thorough…

  7. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    Science.gov (United States)

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  8. Taxation and Revenues for Education. Education Partners Working Papers.

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

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

    NARCIS (Netherlands)

    Benninga, S; Sarig, O

    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

  10. Taxation of Islamic Banking Products under the Nigerian Laws ...

    African Journals Online (AJOL)

    ... ground for the operation of Islamic banking in Nigeria, the current three major laws that regulate Banking activities and Company's taxation in Nigeria-the Banks and Other Financial Institutions Act, the CBN Acts and the Companies Income Tax Act are yet to provide adequate guideline for the taxability of Islamic Finance.

  11. 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

  12. 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…

  13. Foreign investment, international mergers and the 1993 capital income tax reform in Finland

    OpenAIRE

    Hannu Piekkola

    1995-01-01

    Foreign direct investment in Finland and the 1993 Finnish Capital Income Tax Reform are examined in this article. Under territorial taxation, the most common form of international double taxation relief; the tax reform will encourage new capital investment. New capital investment from the US, which applies worldwide taxation, would be mildly discouraged, and FDI in the form of mergers and acquisitions largely discouraged. In the UK and Japan, the worldwide principle only covers tax rates. Thu...

  14. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education (13th, Paris, France, July 9-13, 1989), Volume 1.

    Science.gov (United States)

    International Group for the Psychology of Mathematics Education.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) includes the following papers: "Transformations Accelerees de l'Education Scientifique Pendant la Revolution Francaise" (Jean Dhombres); "Building on the Knowledge of Students and Teachers" (Thomas P. Carpenter & Elizabeth…

  15. 48{sup th} Annual meeting on nuclear technology (AMNT 2017). Key topic / Enhanced safety and operation excellence. Focus session: International operational experience

    Energy Technology Data Exchange (ETDEWEB)

    Mohrbach, Ludger [VGB PowerTech e.V., Essen (Germany). Abteilung ' ' N' ' ; Gottschling, Helge

    2017-11-15

    Summary report on the Key Topic Enhanced Safety and Operation Excellence: Focus Session: International Operational Experience and the Nuclear Energy Campus of the 48{sup th} Annual Meeting on Nuclear Technology (AMNT 2017) held in Berlin, 16 to 17 May 2017.

  16. Proceedings of the Annual Meeting of the International Group for the Psychology of Mathematics Education (PME) (28th, Bergen, Norway, July 14-18, 2004). Volume 3

    Science.gov (United States)

    Hoines, Marit Johnsen, Ed.; Fuglestad, Anne Berit, Ed.

    2004-01-01

    This document contains the third volume of the proceedings of the 28th Annual Conference of the International Group for the Psychology of Mathematics. Conference presentations are centered around the theme "Inclusion and Diversity". A total of 65 research reports are presented here: (1) A Teacher's Model of Students Algebraic Thinking…

  17. Proceedings of the Annual Meeting of the International Group for the Psychology of Mathematics Education (PME) (28th, Bergen, Norway, July 14-18, 2004). Volume 4

    Science.gov (United States)

    Hoines, Marit Johnsen, Ed.; Fuglestad, Anne Berit, Ed.

    2004-01-01

    This document contains the fourth volume of the proceedings of the 28th annual conference of the International Group for the Psychology of Mathematics Education. Conference presentations are centered around the theme "Inclusion and Diversity". This volume features 64 research report papers: (1) Situated or Abstract: The Effect of Combining Context…

  18. Proceedings of the Annual Meeting of the International Group for the Psychology of Mathematics Education (PME) (28th, Bergen, Norway, July 14-18, 2004). Volume 2

    Science.gov (United States)

    Hoines, Marit Johnsen, Ed.; Fuglestad, Anne Berit, Ed.

    2004-01-01

    This document contains the second volume of the proceedings of the 28th annual conference of the International Group for the Psychology of Mathematics Education. Conference presentations are centered around the theme "Inclusion and Diversity". This volume features 65 research report papers: (1) Constructing Meanings and Utilities within Algebraic…

  19. Proceedings of the Annual Meeting of the International Group for the Psychology of Mathematics Education (PME) (28th, Bergen, Norway, July 14-18, 2004). Volume 1

    Science.gov (United States)

    Hoines, Marit Johnsen, Ed.; Fuglestad, Anne Berit, Ed.

    2004-01-01

    This document contains the first volume of the proceedings of the 28th Annual Conference of the International Group for the Psychology of Mathematics Education. Conference presentations are centered around the theme "Inclusion and Diversity". In total, 147 presentations centered around the vision of mathematics for all. This volume features eight…

  20. 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

    2016-02-01

    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 follows: current tax

  1. 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

  2. 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

  3. The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms:Overcoming the final hurdle of juridical double taxation within the European Union?

    OpenAIRE

    Cerioni, Luca

    2017-01-01

    This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, by highlighting interpretative issues that its wording may arise and by discussing the conditions under which it could manage to lead to the elimination of (juridical) double taxation within the EU.

  4. The Logic and Issues of International Regional Tax Integration

    OpenAIRE

    Kudryashova, Ekaterina

    2016-01-01

    The article is devoted to the issues of international regional tax integration. The international economic integration has two mainstreams: global and regional economic integration. The global tax integration is concerned only with double taxation matters while the regional tax integration aims at procuring of four fundamental freedoms of common market and goes far beyond the elimination of double taxation. The legal solution for both global and regional international tax integration can not ...

  5. An equilibrium-conserving taxation scheme for income from capital

    Science.gov (United States)

    Tempere, Jacques

    2018-02-01

    Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty's estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.

  6. Energy taxation in Southern Europe: The case of Portugal

    International Nuclear Information System (INIS)

    Modesto, L.

    1993-01-01

    It is investigated whether or not the imposition of a common EC energy tax will penalize more the poorer Southern European economies and if this will harm convergence at the EC level. The existing studies and empirical evidence are briefly surveyed. Then the results obtained when using the macroeconometric HERMES models to stimulate the introduction of an energy tax are exploited. The conclusions, however, have limited value, since the authors only have HERMES results for one Southern European economy: Portugal. Finally, the convergence in Europe and the effects of energy taxation on convergence are investigated. It is concluded that energy taxation will harm growth all over the EC, penalizing more one of the less developed countries (in this case Portugal), and having most probably adverse effects on convergence. 5 figs., 6 tabs., 22 refs

  7. THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL

    Directory of Open Access Journals (Sweden)

    Nelson Leitão Paes

    2017-06-01

    Full Text Available ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR and Effective Average Tax Rate (EATR. The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

  8. 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.

  9. Registered indians and tobacco taxation: a culturally-appropriate strategy?

    Science.gov (United States)

    Wardman, A E Dennis; Khan, Nadia A

    2005-01-01

    Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian communities have the ability to collect tax on tobacco products and direct the use of these revenues, this strategy is rarely utilized. Tobacco taxation could have substantial health and economic benefits to RI communities, but perhaps is not culturally-appropriate. In order to better support RI communities, governments and other organizations need to examine this policy instrument in the context of RI populations.

  10. Crime, Human Capital, and the Impact of Different Taxation

    OpenAIRE

    Lim, King Yoong; Jia, Pengfei; Raza, Ali

    2018-01-01

    This paper presents a macroeconomic model with crime, human capital, and three taxation policies (consumption, labour, and capital income taxes). In an extension, we endogenize the probability of escaping punishment to depend on government expenditure on public security/police. The model is solved analytically and numerically to derive propositions, which are then verified empirically using cross-country data. Compared to the literature, we find a much higher threshold probability. Above the ...

  11. On Noncooperative Capital Income Taxation in Open Economies

    OpenAIRE

    Kenneth Kletzer

    1990-01-01

    This paper discusses the strategic use of capital income taxation and lump-sum fiscal policies for gaining national advantage in an integrated world capital market. Each fiscal authority seeks to maximize a social welfare function defined over the utilities of home country residents incorporating national redistributing objectives. A national optimum policy is to impose a non-discriminatory source-based capital income tax or subsidy along with an optimal lump-sum tax and transfer plan. Reside...

  12. Macroeconomic and sectoral effects of energy taxation in Austria

    International Nuclear Information System (INIS)

    Koeppl, A.; Kratena, K.; Pichl, C.; Schebeck, F.; Wueger, M.; Schleicher, S.

    1996-01-01

    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

  13. TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    Daniela PIRVU

    2017-07-01

    Full Text Available The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure. This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.

  14. Centralized versus decentralized taxation of mobile polluting firms

    International Nuclear Information System (INIS)

    Tanguay, Georges A.; Marceau, Nicolas

    2001-01-01

    We consider a world in which a mobile polluting firm must locate in one of two regions. The regions differ in two dimensions: their marginal cost of pollution and the production cost of the firm. It is shown that under incomplete information on regional marginal costs of pollution, fiscal competition may lead to the sub-optimal location of the firm. We also show that under incomplete information, a sub-optimal location is less likely under centralized than under decentralized taxation

  15. Taxation of uranium mining in Canada and Australia

    International Nuclear Information System (INIS)

    Barnett, D.W.

    1983-01-01

    The objective of this paper is to compare the nature of the taxation schemes facing uranium mine operators in Australia's Northern Territory and in Canada's Province of Saskatchewan. The findings demonstrate that, although the Canadian system appropriates up to 85% of incremental sales revenue, it is extremely sensitive to industry profitability. Its Australian counterpart is, in contrast, a regressive scheme which, at the current selling price of yellowcake, captures a significantly larger proportion of available economic rent. (author)

  16. Employee benefits in terms of accounting and taxation system

    OpenAIRE

    ŠÍMA, Pavel

    2017-01-01

    The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain it...

  17. Income Risks, Education, and Taxation as Public Insurance

    OpenAIRE

    Schindler, Dirk

    2007-01-01

    We set up an OLG-model, where households choose human capital investment and decide on investing their endogenous savings in a portfolio of riskless and risky assets. Thereby, the households are exposed to both aggregate wage and capital risks due to technological shocks. We derive the optimal public policy mix of taxation and education policy and show that risks can be optimally diversified on private and public consumption, if the government can apply a wide set of instruments, including di...

  18. Responsibility and Redistribution: The Case of First Best Taxation

    OpenAIRE

    Bertil Tungodden

    2001-01-01

    It is not straightforward to define the ethics of responsibility in cases where the consequences of changes in factors within our control are partly determined by factors beyond our control. In this paper, we suggest that one plausible view is to keep us responsible for the parts of the consequences that are independent of the factors beyond our control. Within the framework of a first best taxation problem, we present and characterise a redistributive mechanism that both satisfies this inter...

  19. Teach a Man to Fish? Education vs. Optimal Taxation

    OpenAIRE

    Stephens, Eric

    2010-01-01

    In models of redistribution, diff erences in human capital are often the relevant source of heterogeneity amongst individuals. Presumably, the distribution of human capital can be manipulated through education spending. This paper examines the use of education as a redistributive tool when there is a nonlinear tax system in place. The results show that taxation, whether under full or asymmetric information, substantially reduces the redistributive role of education spending in maximizing soci...

  20. 31 CFR 342.6 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... is considered interest. The interest is subject to all taxes imposed under the Internal Revenue Code of 1986, as amended. The notes are subject to estate, inheritance, gift, or other excise taxes.... (a) General. For the purpose of determining taxes and tax exemptions, the increment in value...

  1. Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine 

    Directory of Open Access Journals (Sweden)

    Kateryna Proskura

    2016-04-01

    Full Text Available This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo- rate income taxation on the basis of balancing the interests of taxpayers against those of the government. The paper will highlight the key issues of corporate income taxation in Ukraine with its large share of unprofitable enterprises, unequal regulations for different corporate taxpayers and the requirement to pay tax advances even where there is an absence of taxable income. Based on our analysis, the causes of the origin and deepening problems of corporate income taxation in Ukraine will be demonstrated. A compar- ative analysis of income taxation in Poland and Ukraine was performed. It is believed that some elements of the Polish experience in the taxation of income can be applied to Ukraine.

  2. TAXATION IN THE CONTEXT OF EUROPEAN ECONOMIC GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Corneliu DURDUREANU

    2015-10-01

    Full Text Available Through taxes, a significant proportion of gross domestic product is collected and concentrates to the state for financing public spending, giving direct expression of taxation as a set of processes for redistributing GDP. Thus, both in the political and economic, financial and social level it gains a particular importance the issue of dimensioning the part of GDP taken in the form of tax, for the state disposal and, implicitly, for its proportions of fiscal levies, which shows the relative level of taxation also called level of taxation. The amount of income tax, respectively of taxes collected don’t only result in taxable mass and its tax rate, but are also influenced by behavioral factors. In other words, tax revenues to the budget depend on the proportions propensity to evasion or tax for fiscal civism and some studies show that, generally, the greater the tax burden is, the more the tax will decrease fiscal civism (even if only in the spirit of conservation and increase the propensity to evasion.

  3. 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.

  4. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    Science.gov (United States)

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  5. Tax systems of EU countries and agreements to avoid double taxation

    OpenAIRE

    Horáková, Daniela

    2014-01-01

    Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements ...

  6. Land value taxation and financing public infrastructure with land value capture

    OpenAIRE

    Kaipanen, Anna

    2017-01-01

    The purpose of this thesis is to examine the effects of land value taxation and land value capture methods. Land value capture methods can be divided into three categories which are betterment tax, accessibility increment contribution and joint development. Theory of land value taxation, discussion about neutrality and challenges with the use of land value taxation are introduced. Value capture methods and their impacts according to prior research are examined. Finally the incidence of b...

  7. 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.

  8. An approach to taxation of non-agricultural cooperatives in Cuba. Proposals for improvement

    Directory of Open Access Journals (Sweden)

    Orestes Rodríguez Musa

    2016-12-01

    Full Text Available This article is a review of some general elements about the taxation system of cooperatives, to then focus on the legal regulation of taxation in Cuba with special reference to the treatment of the cooperative sector. These analyzes allow us to develop a comprehensive assessment of how developed the taxation of non-agricultural cooperatives in Cuba, in order to outline proposals for their improvement.Received: 31.05.2016Accepted: 30.09.2016

  9. 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”.

  10. 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...

  11. 96. Annual report: 1985

    International Nuclear Information System (INIS)

    1986-01-01

    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 U 3 O 8 . Statistics are given on the production of Uranium Oxide U 3 O 8 at the different South African mines. A quarterley analysis of working results during the year 1985 are given

  12. 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.

  13. The Fourth Annual Meeting of the International Network for Pediatric Hemophilia: Current Challenges and Recommendations in the Clinical Care of Children with Hemophilia.

    Science.gov (United States)

    Ljung, Rolf; van den Berg, Marijke; Valentino, Leonard A; Manco-Johnson, Michael

    2010-01-01

    The International Network for Pediatric Hemophilia (INPH) comprises a group of physicians committed to the unique care of and challenges facing pediatric hemophilia patients. By collaborating on an international level, extensive experience can be shared on current practice, new trends can be discussed and scientifically valid studies can be developed and performed. The three overall objectives of the group (scientific progress, education and networking) are achieved at each annual meeting starting with a round table on the members' current research and clinical activities, project reports of INPH study initiatives, followed by invited educational presentations and interactive discussions. The meetings close with proposals of new projects, future directions of the group and concluding remarks. The Fourth Annual INPH meeting, held in 2009 in Boston, MA, USA, focused on inhibitor development and hemophilic arthropathy in the clinical care of children with hemophilia.

  14. 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...... 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...

  15. Proceedings of NUCLEAR 2016 the 9th annual international conference on sustainable development through nuclear research and education. Part 3/3

    International Nuclear Information System (INIS)

    Paraschiv, Irina Maria

    2016-01-01

    The proceedings of the NUCLEAR 2016 the 9th annual international conference on sustainable development through nuclear research and education held at INR-Pitesti on May, 18-20, contain 81 communications presented in two plenary sessions and three sections addressing the themes of Nuclear energy, Environmental protection and Sustainable development. This section (Part 3/3) is addressing the following items: Section 3.1 Education, training and knowledge management (22 papers); Section 3.2 International cooperation (5 papers); These papers are presented as abstracts in 'Nuclear 2016 - Book of Abstracts', separately processed

  16. The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission

    OpenAIRE

    Marchgraber, Christoph

    2014-01-01

    Countries around the world have traditionally treated tax planning as a legitimate practice, unless the ambiguous borders to abusive behavior have been crossed. However, over time, business structures have become more sophisticated and tax authorities have become involved in keeping pace with the continuous improvement of international tax planning. By exploiting the inconsistencies between domestic tax rules and bilateral double taxation conventions it is even possible that certain income re...

  17. THE TAXATION AND THE COUNTRIES COMPETITIVENESS

    Directory of Open Access Journals (Sweden)

    Csongor CSŐSZ

    2017-06-01

    Full Text Available According to the OECD, competitiveness is a measure of a country's advantage or disadvantage in selling its products on international markets. While economists consider productivity and growth rate as basic indicators of competitiveness, those dealing with economic- and social policy - including the OECD and various bodies of the EU - also emphasize the importance of high level employment rates. The regional policy of the EU,which is targeting balanced territorial development, considers the improvement of the competitiveness of its regions as the most effective tool achieving cohesion. The study contains an analysis of the GDP of the 12 member states that joined the Union in 2004 (Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovak Republic, Slovenia and those in 2007 (Romania and Bulgaria in relation with the employment rate, corporate tax, personal income tax values, imports and exports value.

  18. Analysis Of The Effectiveness Of Tax Billingusing A Letter Of Reprimand In Increasing The Acceptance Of Income Tax Year 2011-2014 Agency Study On Taxation Service Offices Pratama Medan East

    Directory of Open Access Journals (Sweden)

    Putri Kemala Dewi Lubis

    2017-06-01

    Full Text Available The purpose of this research is to know the effectiveness of tax billing using a letter of reprimand in increasing the Acceptance of Income Tax on Taxation Service Offices Pratama Medan East and also to know the effectiveness of the implementation of the tax Billing with a letter of reprimand on Taxation Service Offices Pratama Medan East. The type of research is descriptive and the research object is the tax billing using a letter of reprimand on Taxation Service Offices Pratama Medan East. In this research it is to measure the effectiveness of tax billing using a letter of reprimand in increasing the acceptance of the tax ratio of the effectiveness of tax billing with a letter of reprimand and the ratio of tax revenue contribution.The test result shows that the tax billing with a letter of reprimand in 2011 and 2014 classified as ineffective and contributed less to the receipt of income tax in Taxation Service Offices Pratama Medan East.Head of Taxation Service Offices Pratama Medan East can perform various business both internally and externally to increase the effectiveness and contribution of tax billing in working areas.

  19. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    Science.gov (United States)

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  20. The recent and projected public health and economic benefits of cigarette taxation in Greece.

    Science.gov (United States)

    Alpert, Hillel R; Vardavas, Constantine I; Chaloupka, Frank J; Vozikis, Athanassios; Athanasakis, Konstantinos; Kyriopoulos, Ioannis; Bertic, Monique; Behrakis, Panagiotis K; Connolly, Gregory N

    2014-09-01

    Greece is in an economic crisis compounded by the costs caused by smoking. The present investigation estimates the economic and public health benefits ensuing from the recent cigarette excise tax increase in 2011 and projects the potential benefits from an additional €2.00 per pack cigarette tax increase. The effects of the recent cigarette excise tax increase were calculated on outcome measures: total price per pack, including specific excise, ad valorem tax, and value-added tax consumption; tax revenue; and per capita consumption of cigarettes. Additionally, smoking-attributable mortality, years of potential life lost, and productivity losses were estimated. Projected effects of an additional €2.00 per pack tax increase on consumption and tax revenue were also assessed. The cigarette excise tax increase in 2011 created €558 million in new tax revenue. Cigarette consumption reached a recent low of 24.9 billion sticks sold or 2197 sticks per person in 2011, indicating a 16% decrease in per capita cigarette consumption from the previous year. An additional €2.00 per pack increase in Greek cigarette taxes is projected to result in reduced cigarette sales by an additional 20% and lead to an increase in total cigarette tax revenues by nearly €1.2 billion and the prevention of 192,000 premature deaths. Nations such as Greece, should employ taxation as a crucial measure to promote public health and economic development in such dire times. International economic organisations should aggressively pursue programmes and policies that champion the economic benefits of tobacco taxation. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

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

    Directory of Open Access Journals (Sweden)

    Ilias Bantekas

    2008-10-01

    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 of transnational 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 dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the 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 by the 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 these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

  2. 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.

  3. Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

    OpenAIRE

    Dumiter Florin; Jimon Ștefania; Boiță Marius

    2017-01-01

    Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The...

  4. Small Business Taxation: Revamping Incentives to Encourage Growth

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2011-05-01

    Full Text Available This study adopts a new approach in assessing the impact of taxes on small business growth and suggests the need to consider new incentives that would be more effective in encouraging small business growth and would also improve the neutrality of the existing tax system. In recent years, federal and provincial governments have provided various corporate tax incentives to small businesses with the aim of helping them grow. While it is commonly believed that small businesses are responsible for most job creation, unfortunately the only study available has shown that while many small businesses are created, few grow. Yet many governments believe that the incentives are important even though little evidence supports the effectiveness of small business corporate concessions. Some provinces have actually eliminated corporate taxes on small businesses or reduced such taxes to a symbolic level (e.g., one to two percent without there being any empirical support in favour of the effectiveness of such actions. In contradiction to the widely held view that small business tax concessions encourage growth, such small business tax relief could actually be antithetical to growth by creating a “taxation wall.” First, it could result in the breakup of companies into smaller, less efficient-sized units in order to take advantage of tax benefits even if there are economic gains to growing in size. Second, it could encourage individuals to create small corporations in order to reduce their personal tax liabilities rather than grow companies. And third, it could lead to a “threshold effect” that holds back small business from growing beyond the official definition of “smallness,” regardless of the criteria for measuring size (e.g., the size of revenue or assets, or the number of employees. In this paper, we evaluate the impact of both corporate and personal taxes on the growth of small business and we focus in particular on the likely consequences of the

  5. The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance

    NARCIS (Netherlands)

    Boone, J.; Bovenberg, A.L.

    2002-01-01

    In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search, an exogenous welfare benefit, and a non-utilitarian social

  6. On the effect of taxation in the online sports betting market

    OpenAIRE

    Vidal-Puga, Juan

    2016-01-01

    We analyse the effect of taxation in the online sport betting market. This market is characterized by its negligible marginal costs. Taxation can be on volume (General Betting Duty) or on gross profit (Gross Profit Tax). We model the two most popular online sport betting bets: fixed-odds and spread, as compared with another traditional sport betting: parimutuel.

  7. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Science.gov (United States)

    2010-04-01

    ... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps...

  8. On Taxation in a Two-Sector Endogenous Growth Model with Endogenous Labor Supply

    NARCIS (Netherlands)

    P.A. de Hek (Paul)

    2003-01-01

    textabstractThis paper examines the effects of taxation on long-run growth in a two-sector endogenous growth model with (i) physical capital as an input in the education sector and (ii) leisure as an additional argument in the utility function. The analysis of the effects of taxation - including

  9. Principles of taxation of road motor vehicles and their possibilities of application

    Directory of Open Access Journals (Sweden)

    Petr David

    2012-01-01

    Full Text Available The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.

  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 utility...

  11. 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

  12. 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...

  13. Democracy, redistributive taxation and the private provision of public goods

    DEFF Research Database (Denmark)

    Markussen, Thomas

    2011-01-01

    and might even be reversed in this context. Also, the median voter may choose a negative tax rate, even if he or she is poorer than the mean, in order to stimulate production of public goods. The relevance of the model is illustrated with an application to the financing of higher education.......The paper studies in a simple, Downsian model of political competition the private provision of public goods embedded in a system of democracy and redistributive taxation. Results show that the positive effect of inequality on production of public goods, to which Olson (1965) pointed, is weakened...

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

    International Nuclear Information System (INIS)

    FitzRoy, F.R.

    1993-01-01

    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)

  15. Centralized versus Decentralized Taxation of Mobile Polluting Firms

    OpenAIRE

    Georges A. Tanguay; Nicolas Marceau

    2000-01-01

    We consider a world in which a mobile polluting firm must locate in one of two regions. The regions differ in two dimensions: their marginal cost of pollution and the production cost of the firm. It is shown that under incomplete information on regional marginal costs of pollution, fiscal competition may lead to the sub-optimal location of the firm. We also show that under incomplete information, a sub-optimal location is less likely under centralized than under decentralized taxation. Nous é...

  16. Capital income taxation in a growing open economy

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1991-01-01

    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...

  17. 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.

  18. Effect of energy taxation on fuel choice and emissions

    International Nuclear Information System (INIS)

    Leino, P.; Kosunen, P.; Rauhamaeki, J.

    1997-01-01

    The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO 2 ), nitrogen oxide (NO x ) and carbon dioxide (CO 2 ). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95 % of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO 2 , NO x and CO 2 in 1994. The year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995-1996 and in the second alternative taxation would be as in January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels. The boiler database was used to find out how the consumption distribution of the fuels used in 2010 would change in the various tax models. The tax models affect most the position of fuel peat and natural gas in Finland. If the EU alternative, which is favourable for fuel peat and natural gas, comes true, the consumption of fuel peat will grow by two thirds and the consumption of natural gas will more than double from the present level. If the taxation is as 1 January 1997, the consumption of peat will remain the same as today and the consumption of natural gas will grow by about 50 %. However, if there are no taxes on fuels, the consumption of fuel peat will fall by almost a third and the consumption of natural gas will remain the same as expected at the existing and planned plants. The effect of the various tax models on emissions

  19. Petroleum marketing in Africa. Issues in pricing, taxation and investment

    International Nuclear Information System (INIS)

    Bhagavan, M.R.

    1999-01-01

    This four part book examines and compares the liberalised petroleum marketing in Kenya with petroleum marketing in Ethiopia which has just begun the transition from state control to liberalisation. The petroleum sub-sector in both countries is put into context, and petroleum pricing and taxation issues, financing, marketing issues and policy are reviewed, and policy recommendations for both countries are given. The comparative analysis of the Ethiopian and Kenyan situations presented highlights some lessons for sub-Saharan Africa. Information and statistics on petroleum, marketing, and investment in sub-Saharan Africa are given in the appendix. (UK)

  20. Mass Taxation and State-Society Relations in East Africa

    OpenAIRE

    Fjeldstad, Odd-Helge; Therkildsen, Ole

    2008-01-01

    Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has been a source of tension and conflict between state authorities and rural people from the colonial period until today, and a major catalyst for many rural rebellions. By tracing the history of poll taxes in Tanzania and Uganda, the chapter examines how these taxes have impact...