WorldWideScience

Sample records for annual internal taxation

  1. Obtaining your annual internal taxation certificate

    CERN Document Server

    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 Multimedia

    HR Department

    2015-01-01

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

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

    CERN Multimedia

    2016-01-01

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

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

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

    CERN Multimedia

    HR Department

    2010-01-01

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

  8. 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...

  9. 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.

  10. International Taxation and Multinational Firm Location Decisions

    OpenAIRE

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

    2008-01-01

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

  11. International taxation and cross-border banking

    NARCIS (Netherlands)

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

    2014-01-01

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

  12. 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.

  13. 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

  14. The international Challenges and Finnish Corporate Taxation

    Directory of Open Access Journals (Sweden)

    Lindgren Juha

    2014-11-01

    Full Text Available One of the main trends in Finnish corporate taxation during the last ten years has been the lowering of the corporate tax rate. The decision to lower the corporate tax rate to 20% from the beginning of 2014 also changed the approach in reforming the corporate taxation as it was decided to stay on the grounds of a broad tax base and not to make loopholes in it with targeted exceptions.

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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,...

  1. 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 &...

  2. 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...

  3. Taxation in Switzerland

    CERN Multimedia

    2014-01-01

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

  4. Taxation in Switzerland

    CERN Multimedia

    2015-01-01

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

  5. 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...

  6. 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 ...

  7. 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 ...

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

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.

    2006-01-01

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

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

    Directory of Open Access Journals (Sweden)

    CUZDRIOREAN DAN DACIAN

    2010-07-01

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

  10. 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.

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

    CERN Document Server

    2005-01-01

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

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

    NARCIS (Netherlands)

    D. Molenaar (Dick)

    2006-01-01

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

  13. 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.

  14. 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.

  15. 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...

  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. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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)

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

    OpenAIRE

    Gavana Giovanna; Guggiola Gabriele; Marenzi Anna

    2015-01-01

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

  6. 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.

  7. 26 CFR 521.117 - Claims in cases of double taxation.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Birket-Smith Anna Holst

    2015-12-01

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

  10. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

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

  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...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  12. Detroit River International Wildlife Refuge 2014 Annual Report

    Data.gov (United States)

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

  13. Detroit River International Wildlife Refuge 2013 Annual Report

    Data.gov (United States)

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

  14. Detroit River International Wildlife Refuge 2012 Annual Report

    Data.gov (United States)

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

  15. Detroit River International Wildlife Refuge 2015 Annual Report

    Data.gov (United States)

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

  16. Detroit River International Wildlife Refuge 2011 Annual Report

    Data.gov (United States)

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

  17. International Technology Exchange Division: 1993 Annual report

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-31

    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.

  18. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest ...

  19. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation of nonqualified stock options. (a)...

  20. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    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......-transfer system does not provide full disability insurance. By offering imperfect insurance and structuring disability benefits so as to enable workers to insure against disability by working harder, social insurance is designed to offset the distortionary impact of the redistributive labor income tax on labor...

  1. 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...

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

    CERN Document Server

    HR Department

    2007-01-01

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

  3. 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.

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

    Data.gov (United States)

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

  5. 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 countr......-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community...

  6. 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...

  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...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real...

  8. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe.... This section is effective from January 1, 1985, to December 31, 1988, with respect to fringe...

  9. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Science.gov (United States)

    2010-04-01

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

  10. 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. .

  11. Taxation, stateness and armed groups

    DEFF Research Database (Denmark)

    Hoffmann, Kasper; Vlassenroot, Koen; Marchais, Gauthier

    2016-01-01

    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...... of authority and practices of rule that originate in the colonial era. In particular, the article shows that by appealing to both local customary and national forms of political community and citizenship, armed groups are able to assume public authority to tax civilians. However, their public authority may...

  12. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    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......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...

  13. 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...

  14. Proceedings from the 5th Annual International Society for Musculoskeletal Imaging in Rheumatology Annual Conference.

    Science.gov (United States)

    Conaghan, Philip G; Ostergaard, Mikkel; D'Agostino, Maria Antonietta; Gaylis, Norman; Arnold, William; Olech, Ewa; Wells, Alvin; Peterfy, Charles; Seraphine, Judy L; Troum, Orrin

    2013-02-01

    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 evolution of the content demonstrates the rapidly changing environment in the field of rheumatology. Advances in treatment have led to the increased use of magnetic resonance imaging (MRI) and ultrasound (US). This publication is based upon the proceedings from the 2012 ISEMIR educational meeting that took place on April 26th in Chicago, Illinois. Presentations from the live proceedings can be viewed at www.isemir.org.

  15. 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

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

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2012-12-01

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

  17. AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL

    DEFF Research Database (Denmark)

    Cagdas, Volkan; Kara, A.; van Oosterom, P.

    2016-01-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data...... standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation...

  18. 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.

  19. Optimal taxation with household production

    DEFF Research Database (Denmark)

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

    2000-01-01

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

  20. 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...

  1. 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

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

    Data.gov (United States)

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

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

    Data.gov (United States)

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

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

    Data.gov (United States)

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

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

    Data.gov (United States)

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

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

    Data.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    Jérôme Michell

    2016-02-01

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

  8. 17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

    Science.gov (United States)

    2010-04-01

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

  9. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes......, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people...

  10. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

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

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

    Institute of Scientific and Technical Information of China (English)

    WANG Tao; ZENG Xiao-ping

    2002-01-01

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

  12. 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.

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

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

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

  14. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    B. Jacobs

    2005-01-01

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

  15. Welfare Effects of Distortionary Company Car Taxation

    NARCIS (Netherlands)

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

    2007-01-01

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

  16. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation....

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

    Science.gov (United States)

    2010-04-01

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

  18. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-08-15

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

  20. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

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

  1. 76 FR 51119 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2011-08-17

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

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

    Science.gov (United States)

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

    2013-01-01

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

  3. 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.

  4. TAXATION TRENDS IN EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Maria GRIGORE

    2009-10-01

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

  5. APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    O. S. Golubova

    2011-01-01

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

  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. The Utility of Annual Reports: An International Study

    OpenAIRE

    Lucia S Chang; Kenneth S Most; Carlos W Brain

    1983-01-01

    This article reports on major study which is part of ongoing international research into the use and usefulness of financial statements for investment decisions. The survey reported covered 4,000 individual investors, 900 institutional investors and 900 financial analysts, in 3 countries. It was found that the 3 groups in all 3 countries revealed a strong belief in the importance of financial statements for investment decisions whether “buy” or “hold/sell.” It was also found that the individu...

  8. 1993 IERS (International Earth Rotation Service) annual report.

    Science.gov (United States)

    1994-07-01

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

  9. 1992 IERS (International Earth Rotation Service) annual report.

    Science.gov (United States)

    1993-07-01

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

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

    Science.gov (United States)

    1992-07-01

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

  11. Report of the 13th Annual International Pachyonychia Congenita Consortium Symposium.

    Science.gov (United States)

    Rittié, L; Kaspar, R L; Sprecher, E; Smith, F J D

    2017-03-27

    The International Pachyonychia Congenita Consortium (IPCC) is a group of physicians and scientists from around the world dedicated to developing therapies for pachyonychia congenita, a rare autosomal dominant skin disorder. The research presented at the 13th Annual Research Symposium of the IPCC, held on 10-11 May 2016, in Scottsdale, AZ, U.S.A., is reported here.

  12. 6th Annual International Conference on ICT: Big Data, Cloud and Security

    CERN Document Server

    2015-01-01

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

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

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    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...... implemented. In other words, it is necessary to open the 'black box' of political decision-making and examine how real-life green tax policy making works.......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...

  14. 78 FR 55772 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2013-09-11

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

  15. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Quinodoz, Jean-Michel

    2012-02-01

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

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

    Science.gov (United States)

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

    2010-01-01

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

  18. 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)

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

    Science.gov (United States)

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

    2016-10-01

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

  20. 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

  1. 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...

  2. Are increases in cigarette taxation regressive?

    Science.gov (United States)

    Borren, P; Sutton, M

    1992-12-01

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

  3. 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)

  4. International Drug Discovery Science and Technology--BIT's Seventh Annual Congress.

    Science.gov (United States)

    Bodovitz, Steven

    2010-01-01

    BIT's Seventh Annual International Drug Discovery Science and Technology Congress, held in Shanghai, included topics covering new therapeutic and technological developments in the field of drug discovery. This conference report highlights selected presentations on open-access approaches to R&D, novel and multifactorial targets, and technologies that assist drug discovery. Investigational drugs discussed include the anticancer agents astuprotimut-r (GlaxoSmithKline plc) and AS-1411 (Antisoma plc).

  5. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2001-01-01

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

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

    Science.gov (United States)

    Troum, Orrin M; Pimienta, Olga L; Schmidt, Wolfgang A; Ostergaard, Mikkel; D'Agostino, Maria Antonietta; Gaylis, Norman; Arnold, William; Ben-Artzi, Ami; Ranganath, Veena; Seraphine, Judy L; Peterfy, Charles

    2015-08-01

    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) imaging is rapidly evolving, continuous education in the field is imperative. 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 7th annual ISEMIR meeting which took place on April 12-14, 2014 in Santa Monica, California. Presentations from the meeting can be viewed at www.isemir.org.

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

    Science.gov (United States)

    Troum, Orrin M; Pimienta, Olga L; Olech, Ewa; Østergaard, Mikkel; Thiele, Ralf; Seraphine, Judy L; Bruyn, George A W; Peterfy, Charles

    2016-06-01

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

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

    Institute of Scientific and Technical Information of China (English)

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

    2009-01-01

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

  9. 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.

  10. 77 FR 76411 - Security Zone; 25th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-12-28

    ... [Docket No. USCG-2012-1077] RIN 1625-AA87 Security Zone; 25th Annual North American International Auto... International Auto Show (NAIAS), which is being held at Cobo Hall in downtown Detroit, MI. Vessels in close... International Auto Show (NAIAS) will be held at Cobo Hall in downtown Detroit, MI. The NAIAS is the prime...

  11. Taxation Policies Adjust,Motor Vehicles Boost

    Institute of Scientific and Technical Information of China (English)

    Alice

    2007-01-01

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

  12. 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.

  13. Does Income Taxation Affect Partners’ Household Chores?

    NARCIS (Netherlands)

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

    2010-01-01

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

  14. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS BONDS, SERIES E §...

  15. 14th Annual international meeting of wind turbine test stations: Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    1994-11-01

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

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

    Science.gov (United States)

    Tontonoz, Matthew; Gee, Connie E

    2015-05-01

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

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

    NARCIS (Netherlands)

    Klijn, C.N.; Michaut, M.; Abeel, T.

    2010-01-01

    This meeting report gives an overview of the keynote lectures and a selection of the student oral and poster presentations at the 6th International Society for Computational Biology Student Council Symposium that was held as a precursor event to the annual international conference on Intelligent Sys

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

    Institute of Scientific and Technical Information of China (English)

    Zhang Wen

    2009-01-01

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

  19. 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.

  20. 77 FR 2453 - Security Zone; 24th Annual North American International Auto Show, Detroit River, Detroit, MI

    Science.gov (United States)

    2012-01-18

    ... Auto Show, Detroit River, Detroit, MI AGENCY: Coast Guard, DHS. ACTION: Temporary final rule. SUMMARY... International Auto Show (NAIAS), which is being held at Cobo Hall in downtown Detroit, MI. Vessels and persons.... Background and Purpose The 24th Annual North American International Auto Show (NAIAS) will be held at...

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

    Institute of Scientific and Technical Information of China (English)

    Oliver; Zhen; Li; Ning; Cai

    2011-01-01

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

  2. 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.

  3. 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.

  4. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    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 the they are differentiated and far from this first...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit......-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...

  5. 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......, compared to an unplanned change and a reference model with no tax on heritage or property value increase (or no change of ownership). As the point of departure we apply model properties including 1000 ha of forest and with species compositions representative for different regions in Denmark. This allows us...... to analyse the basic conditions for private forest owners’ management, but also to examine whether and to what extent the taxation causes changes in management that are sub-optimal from a social point of view....

  6. Freedom, Time Constraints and Progressive Taxation

    OpenAIRE

    Ernesto Screpanti

    2004-01-01

    In this paper I present a measure of freedom for opportunity sets which are bounded by both budget and time constraints. Then I show that, in a society in which income is distributed more unequally than leisure time, a government aiming at leaving freedom distribution unaltered should apply progressive taxation. Since incomes bind freedom only partially when time constraints bind, taxing the rich reduces his freedom proportionally less than taxing the poor reduces his. Moreover, when incomes ...

  7. Distributional implications of environmental taxation in Denmark

    OpenAIRE

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

    2003-01-01

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

  8. Public Acceptance of Taxation in Qatar

    OpenAIRE

    Ewers, Michael; Eskander, Glnar , [ إسكندر، وجلنار ; Shockley, Bethany,, [ شوكلي ، وبثناي

    2016-01-01

    Most Gulf countries have acknowledged that the traditional rentier system requires basic economic reform, and VAT could prove a more stable source of government revenue for oil producing countries. Results from two separate survey experiments implemented by SESRI show that, for both Qatari citizens and most expatriates, taxation is not anathema. Rather, for Qataris, not cutting current benefits is more important than adding new expenses, even though the final cost to the state may be the same...

  9. 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....

  10. 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

  11. 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.

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

    Directory of Open Access Journals (Sweden)

    Baranová Veronika

    2012-12-01

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

  13. 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.

  14. 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, wh

  15. 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...

  16. TAXATION OF SOCIAL MEDIA ADVERTISEMENTS

    Directory of Open Access Journals (Sweden)

    F. Rifat ORTAÇ

    2016-01-01

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

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

    Institute of Scientific and Technical Information of China (English)

    张瑛; 邓力平

    2012-01-01

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

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

    Science.gov (United States)

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Krasovsky Konstantin S

    2010-08-01

    Full Text Available Abstract 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

  20. Recent developments in Corporate Taxation in Sweden

    Directory of Open Access Journals (Sweden)

    Thomann Christian

    2014-11-01

    Full Text Available This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector- level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.

  1. Europe's experience with carbon-energy taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2010-01-01

    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...

  2. Education Across Cultures: Domestic and International Perspectives. Proceedings of the Annual Colloquium (7th, Pittsburgh, Pennsylvania, March 28, 1981).

    Science.gov (United States)

    Pittsburgh Univ., PA. Council of Graduate Students in Education.

    The Council for Graduate Students in Education's Seventh Annual Colloquium was held on March 28, 1981, on the theme "Education Across Cultures: Domestic and International Perspectives." Papers presented include: "Symbolic Strategies in the Organization of Ethnic Study Programs" (Julian E. Abuso); "The Prospective…

  3. Taxation and life expectancy in Western Europe.

    Science.gov (United States)

    Bagger, P J

    2004-06-01

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

  4. 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.

  5. 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.

  6. Environmental taxation in Europe: What does it depend on?

    Directory of Open Access Journals (Sweden)

    Concetta Castiglione

    2014-12-01

    Full Text Available The present work adds to the existing literature the analysis of the determinants of environmental taxation in European economies. Using a pooled panel data, we consider various groups of factors influencing environmental taxation referring to production and consumption, environmental performance and the quality of governance of European countries, taking into account their heterogeneity. We argue that in order to function, environmental taxation policy should rely on the virtuous interrelationship between economic development and institutional enforcement, which contributes to enhancing the process of environmental renaissance.

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

    DEFF Research Database (Denmark)

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

    2001-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a detailed analysis of the actual design of green taxes in the OECD reveals that they are differentiated and far from this first......-intensive firms) due to small-group advantages. The Norwegian case confirms these arguments. Finally, it is suggested that a CO2 tax may, perhaps, successfully be applied to households, because they tend to be badly organized. As such, a mix of green taxes (in relation to non-organized interests......-best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical...

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

    Directory of Open Access Journals (Sweden)

    Federico A. Sturzeneger

    1992-03-01

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

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

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANTIN

    2015-12-01

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

  11. 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...

  12. 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.

  13. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2009-05-01

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

  14. 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.

  15. California Colleges for International Education (CCIE) Annual Report: 1997-1998. Executive Summary.

    Science.gov (United States)

    Raby, Rosalind Latiner

    This report presents data on international programs and activities at colleges belonging to the California Colleges for International Education (CCIE) consortium. Programs detailed include: (1) faculty/staff exchange; (2) international curriculum; (3) international development; (4) international economic development; (5) international student; (6)…

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

    Energy Technology Data Exchange (ETDEWEB)

    2010-07-01

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

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

    OpenAIRE

    Sergey Sinelnikov-Murylev; Ilya Trunin

    2007-01-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

  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. 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.

  1. 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/.

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

    Directory of Open Access Journals (Sweden)

    Iarenko Ganna M.

    2013-12-01

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

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

    Science.gov (United States)

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

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

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

    Institute of Scientific and Technical Information of China (English)

    廖益新

    2014-01-01

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

  5. Statutory Taxation%浅议税收法定

    Institute of Scientific and Technical Information of China (English)

    巩晖; 潘爱萍

    2015-01-01

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

  6. 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.…

  7. 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…

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

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    (接上期) 三、完善反避税工作机制 (一)管理服务调查并重,创建反避税防控体系。坚持防查并举,建立管理、服务、调查三位一体、统一规范的反避税防控体系。着重强化关联申报审核、同期资料管理和跟踪管理,督促企业自觉遵循独立交易原则,主动提高利润水平;扩大反避税宣传和纳税辅导,开展预约定价和双(多)边磋商,增强企业经营的确定性,避免国际双重征税;加大反避税调查和联查力度,发挥威慑作用,带动行业整体利润水平的提高。完善反避税综合考核指标体系,从管理、服务、调查三个环节全面反映反避税工作对税收征管工作的贡献。%(Continued) III. Improving the Antitaxavoidance Mechanism A. Management, service and investigation shall be attached equal at tention and antitaxavoidance prevention and control system shall be established. To develop prevention and investigation simultaneously shall be persisted, and standard antitaxavoidance prevention and control system with m.anagerrmlt, service and investigation shall be esmblisl~ To slren~ associated declaration audit, contenq3ova~ docunaentation manag~t and ~acking shall be focused, to abide by Arm's Length Principle consciously for enterprises shall be sulxxxdsed and mgexi to enhance the profit level actively; antitaxavoidance promotion and tax guidance shall be expanded, APA and bilateral (multilateral) negotiation shall be carried out, the certainty of enter prise operation shall be strengthened and international double taxation shall be avoided; antitaxavoidance and joint inspection shall be strengthened to exert the function of deterrent effect and drive the profit level of the industry to increase. The index system of antitaxavoidance comprehensive assessment, which reflects the distribution of antiavoidance to tax collection and adminisllation from three aspects management, service and investiga

  9. 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)

  10. 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.

  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. 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. 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.

  14. IBC's 22nd Annual Antibody Engineering and 9th Annual Antibody Therapeutics International Conferences and the 2011 Annual Meeting of The Antibody Society, December 5-8, 2011, San Diego, CA.

    Science.gov (United States)

    Nilvebrant, Johan; Dunlop, D Cameron; Sircar, Aroop; Wurch, Thierry; Falkowska, Emilia; Reichert, Janice M; Helguera, Gustavo; Piccione, Emily C; Brack, Simon; Berger, Sven

    2012-01-01

    The 22nd Annual Antibody Engineering and 9th Annual Antibody Therapeutics international conferences, and the 2011 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 5-8, 2011 in San Diego, CA. The meeting drew ~800 participants who attended sessions on a wide variety of topics relevant to antibody research and development. As a preview to the main events, a pre-conference workshop held on December 4, 2011 focused on antibodies as probes of structure. The Antibody Engineering Conference comprised eight sessions: (1) structure and dynamics of antibodies and their membrane receptor targets; (2) model-guided generation of binding sites; (3) novel selection strategies; (4) antibodies in a complex environment: targeting intracellular and misfolded proteins; (5) rational vaccine design; (6) viral retargeting with engineered binding molecules; (7) the biology behind potential blockbuster antibodies and (8) antibodies as signaling modifiers: where did we go right, and can we learn from success? The Antibody Therapeutics session comprised five sessions: (1)Twenty-five years of therapeutic antibodies: lessons learned and future challenges; (2) preclinical and early stage development of antibody therapeutics; (3) next generation anti-angiogenics; (4) updates of clinical stage antibody therapeutics and (5) antibody drug conjugates and bispecific antibodies.

  15. 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.

  16. Corporate taxation in Denmark and the international challenge

    Directory of Open Access Journals (Sweden)

    Holst Anna

    2014-11-01

    Full Text Available We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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...

  5. Modelling strategic responses to car and fuel taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    2006-01-01

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

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

    NARCIS (Netherlands)

    Benninga, S; Sarig, O

    2003-01-01

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

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

    DEFF Research Database (Denmark)

    Rønfeldt, Thomas; Werlauff, Erik

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Vito Tanzi

    2000-03-01

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

  9. Modeling Strategic Interactions to Car and Fuel Taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    2006-01-01

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

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

    Science.gov (United States)

    Marinescu, Daniela; Ramniceanu, Ioana; Marin, Dumitru

    2009-08-01

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

  11. First Nations Communities and Tobacco Taxation: A Commentary

    Science.gov (United States)

    Samji, Hasina; Wardman, Dennis

    2009-01-01

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

  12. 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…

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

    DEFF Research Database (Denmark)

    Markussen, Thomas

    2011-01-01

    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. 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...

  15. A Revised Efficiency Principle for the Taxation of Couples

    OpenAIRE

    Jacobsen Kleven, Henrik; Thustrup Kreiner, Klaus

    2004-01-01

    We reconsider the result that efficient taxation involves a lower marginal tax on secondary earners than on primary earners. Introducing labor force participation responses into the analysis, we show that a second-earner tax allowance is better than selective marginal tax rates.

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

    Science.gov (United States)

    Kleeman, Michael J.

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

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

    Science.gov (United States)

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

    2016-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Normann, Goeran (and others)

    2002-11-01

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

  19. IBC's 23rd Annual Antibody Engineering, 10th Annual Antibody Therapeutics international conferences and the 2012 Annual Meeting of The Antibody Society: December 3-6, 2012, San Diego, CA.

    Science.gov (United States)

    Klöhn, Peter-Christian; Wuellner, Ulrich; Zizlsperger, Nora; Zhou, Yu; Tavares, Daniel; Berger, Sven; Zettlitz, Kirstin A; Proetzel, Gabriele; Yong, May; Begent, Richard H J; Reichert, Janice M

    2013-01-01

    The 23rd Annual Antibody Engineering, 10th Annual Antibody Therapeutics international conferences, and the 2012 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 3-6, 2012 in San Diego, CA. The meeting drew over 800 participants who attended sessions on a wide variety of topics relevant to antibody research and development. As a prelude to the main events, a pre-conference workshop held on December 2, 2012 focused on intellectual property issues that impact antibody engineering. The Antibody Engineering Conference was composed of six sessions held December 3-5, 2012: (1) From Receptor Biology to Therapy; (2) Antibodies in a Complex Environment; (3) Antibody Targeted CNS Therapy: Beyond the Blood Brain Barrier; (4) Deep Sequencing in B Cell Biology and Antibody Libraries; (5) Systems Medicine in the Development of Antibody Therapies/Systematic Validation of Novel Antibody Targets; and (6) Antibody Activity and Animal Models. The Antibody Therapeutics conference comprised four sessions held December 4-5, 2012: (1) Clinical and Preclinical Updates of Antibody-Drug Conjugates; (2) Multifunctional Antibodies and Antibody Combinations: Clinical Focus; (3) Development Status of Immunomodulatory Therapeutic Antibodies; and (4) Modulating the Half-Life of Antibody Therapeutics. The Antibody Society's special session on applications for recording and sharing data based on GIATE was held on December 5, 2012, and the conferences concluded with two combined sessions on December 5-6, 2012: (1) Development Status of Early Stage Therapeutic Antibodies; and (2) Immunomodulatory Antibodies for Cancer Therapy.

  20. 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.

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  2. 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...

  3. Molecular Medicine - CHI's 17th International Tri-Conference: Mastering Medicinal Chemistry - CHI's Seventh Annual Conference.

    Science.gov (United States)

    Semple, Graeme

    2010-04-01

    CHI's 17th International Tri-Conference on Molecular Medicine, held in San Francisco, included topics covering the drug discovery process, with an emphasis on lead optimization. This conference report highlights selected presentations on the development of several launched and investigational drugs, including Plerixafor, Trox-1 (CombinatoRX Inc), lorcaserin (Arena Pharmaceuticals Inc), vorapaxar (Merck & Co Inc) and ulimorelin (Tranzyme Pharma Inc).

  4. 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

  5. Conference Report: Eighth Annual AACR International Conference on Frontiers in Cancer Prevention Research.

    Science.gov (United States)

    Brewster, Abenaa M; Patterson, Sherri L; Forman, Michele R; Hughes-Halbert, Chanita; Limburg, Paul J; Ondrey, Frank G; Paskett, Electra D; Wetter, David W; Hawk, Ernest T

    2010-08-01

    The Eighth Annual Frontiers in Cancer Prevention Research meeting was held in Houston, Texas, in November 2009. This report highlights significant presentations that advance the fields of chemoprevention, clinical trial recruitment and retention, cancer screening including optical imaging, energy balance, and nutritional epidemiology, and health communications and decision making. In findings from the randomized Reduction by Dutasteride of Prostate Cancer Events trial, dutasteride reduced the risk of biopsy-detectable prostate cancer in high-risk men by 23% compared with placebo. Important clues about the dosing and window of susceptibility for supplementation with choline, vitamin D, and folate were revealed from epigenetic research that has implications for future nutritional epidemiology research. Noninvasive optical imaging techniques using endoscopic ultrasound and autofluorescence for the early detection of cancers in the lung, pancreas, and oral cavity are being studied. The report also addresses the challenges of promoting cancer prevention. Understanding how individuals process risk information and make sustained behavior changes and the effect of socioeconomic status on health disparities were identified as critical areas of research. This multidisciplinary research meeting of basic, clinical, and behavioral scientists and epidemiologists continues to play a major role in identifying the research priority areas of cancer prevention, elucidating new mechanisms of carcinogenesis for targeted chemoprevention therapies and delivering a comprehensive strategy for engaging individuals in the unifying goal to reduce cancer incidence.

  6. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Razvan-Mihail Papuc

    2007-12-01

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

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Olga Buzu

    2014-12-01

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

  11. Labour Taxation and Its Impact on Employment Growth

    Directory of Open Access Journals (Sweden)

    Primoz Dolenc

    2012-01-01

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

  12. European Administrative Cooperation in the Field of Taxation

    Directory of Open Access Journals (Sweden)

    Florin TUDOR

    2012-04-01

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

  13. 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”.

  14. Petroleum taxation: a comparison between Russia and Kazakhstan

    Science.gov (United States)

    Tsibulnikova, M. R.; Salata, D. V.; Drebot, V. V.; Vorozheykina, E. A.

    2016-09-01

    The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

  15. Simulation of reforms of direct and indirect taxation for France

    OpenAIRE

    Laisney, François; Mühleisen, Martin; Staat, Matthias; Vögele, Stefan

    1992-01-01

    We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different degrees of weakening of the 'quotient familial' , a feature of the French system of direct taxation which can be interpreted as aiming at taxing 'equivalised' household income. We compare two approaches to the calibration of the baseline situation and to the simulation of reactions to changes in the tax system. One of these takes fixed costs of work into account. For both we find ...

  16. An Introductory Note on Carbon Taxation in Europe

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2016-01-01

    emissions and with excise taxes on fuels provide a long-term signal capable of transforming energy and transport systems. Carbon tax schemes have been designed to reinforce employment and economic activity and to avoid damaging economic growth. With the large reserves of carbon allowances in Europe......’s emissions trading market, allowances continue to be traded at a modest carbon price, whereas carbon taxation is providing a more firm price signal to investors....

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

    OpenAIRE

    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 sta...

  18. 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.

  19. 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

  20. International Federation of Library Associations Annual Conference Papers. General Research Libraries Division: Parliamentary Libraries and National Libraries Sections (47th, Leipzig, East Germany, August 17-22, 1981).

    Science.gov (United States)

    Gude, Gilbert; And Others

    This set of papers presented to the General Research Libraries Division of the International Federation of Library Associations (IFLA) during its 47th annual conference (1981) includes: "The Effect of the Introduction of Computers on Library and Research Staff," by Gilbert Gude; "Libraries as Information Service Agencies…

  1. International Federation of Library Associations Annual Conference Papers. Bibliographic Control Division: Bibliography and Cataloguing Sections (47th, Leipzig, East Germany, August 17-22, 1981).

    Science.gov (United States)

    Vita, Susan H.; And Others

    This set of papers delivered to the Bibliographic Control Division of the International Federation of Library Associations (IFLA) during its 47th annual conference (1981) includes: "Cataloging in Publication in the United States--Problems and Prospects," by Susan H. Vita; "Development and Coordination of Bibliographic Activities:…

  2. International Federation of Library Associations Annual Conference Papers. General Research Libraries Division: University Libraries Section (47th, Leipzig, East Germany, August 17-22, 1981).

    Science.gov (United States)

    Loveday, Anthony J.; And Others

    This set of papers presented to the General Research Libraries Division, University Libraries Section, of the International Federation of Library Associations during its 47th annual conference (1981) includes: "SCONUL (Standing Conference of National and University Libraries) and British University Library Standards: Some Observations on the…

  3. The 34th Annual Fall Meeting of the American Physiological Society and the International Conference on Hydrogen Ion Transport in Epithelia.

    Science.gov (United States)

    Physiologist, 1983

    1983-01-01

    Provided are abstracts of papers presented at the annual American Physiological Society meeting and International Conference on Hydrogen Ion Transport in Epithelia. Papers are grouped by such topic areas as lung fluid balance, renal cardiovascular integration, smooth muscle physiology, neuroendocrines (pituitary), exercise physiology, mechanics of…

  4. Proceedings of the Annual International Conference of the Association for the Education of Teachers in Science (Charlotte, North Carolina, January 10-13, 2002).

    Science.gov (United States)

    Rubba, Peter A., Ed.; Rye, James A., Ed.; DiBiase, Warren J., Ed.; Crawford, Barbara A., Ed.

    This document contains the proceedings of the 2002 Annual International Conference of the Association for the Education of Teachers in Science which was held in Charlotte, North Carolina, January 10-13, 2002. Papers include: (1) "Teaching Science Methods Courses with Web-Enhanced Activities" (Alec M. Bodzin); (2) "How Is Your Lawnmower Working?…

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

    Science.gov (United States)

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

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

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

    Science.gov (United States)

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

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

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. Dreams and Dynamics. Selected Papers from the Annual Conference of the International Association of School Librarianship (22nd, Adelaide, South Australia, Australia, September 27-30, 1993).

    Science.gov (United States)

    Hannesdottir, Sigrun Klara, Ed.; And Others

    The themes of the 22nd Annual International Association of School Librarianship conference were: "Building a Picture of Society in the Year 2000"; "Literature--Themes of the '90s Towards the Future"; "Education--Partnerships To Develop Life-Long Learners"; and "Technology into the 21st Century." The…

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

    Science.gov (United States)

    Araldi, Elisa; Krämer-Albers, Eva-Maria; Hoen, Esther Nolte-‘t; Peinado, Hector; Psonka-Antonczyk, Katarzyna Maria; Rao, Pooja; van Niel, Guillaume; Yáñez-Mó, María; Nazarenko, Irina

    2012-01-01

    Extracellular micro- and nano-scale membrane vesicles produced by different cells are recognised as an essential entity of physiological fluids in a variety of organisms and function as mediators of intercellular communication employed for the regulation of multiple systemic and local processes. In the last decade, an exponential amount of experimental work was dedicated to exploring the biogenesis and secretion mechanisms, physiological and pathological functions and potential applications of the extracellular vesicles (EVs). Noteworthy is the large heterogeneity of in vitro and in vivo models applied, technical approaches developed in these studies and the diversity of designations assigned to different or similar types of EVs. Hence, there is a clear necessity for a uniform nomenclature and standardisation of methods to isolate and characterise these vesicles. In April 2012, the first meeting of the International Society for Extracellular Vesicles (ISEV) took place bringing together this exponentially grown scientific community. The University of Gothenburg (Krefting Research Centre) together with the Interim Board of the Society created in September 2011 (Jan Lötvall, Clotilde Théry, Xandra Breakefield, Marca Wauben, Yong Song Gho, Lawrence Rajendran, Graça Raposo, Douglas Taylor, Margareta Sjöstrand and Esbjörn Telemo) organised this fantastic event that counted 488 registered and contributing participants. This meeting report provides a retrospective summary of the broad spectrum of ISEV-2012 sessions. Again, we emphasise novel findings, discussions and decisions met by the community during the meeting. PMID:26082071

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

    Directory of Open Access Journals (Sweden)

    Elisa Araldi

    2012-12-01

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

  14. The Dutch Taxation on Airline Tickets

    NARCIS (Netherlands)

    Steverink, B.; Van Daalen, C.

    2011-01-01

    In July 2008 the Dutch government introduced a tax on airline tickets in order to internalize the negative externalities associated with air travel. As a result of the increased ticket price in The Netherlands a substantial number of passengers decided to depart from airports outside of The Netherla

  15. 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...

  16. 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.

  17. 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.

    1998-12-31

    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.

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

    Institute of Scientific and Technical Information of China (English)

    张伦俊

    2003-01-01

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

  19. 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.

  20. 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 we

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

    NARCIS (Netherlands)

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

    1996-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Didenko, Anastasiya

    2012-05-01

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

  3. 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...

  4. Finance and fertility: the effects of heavy taxation on the birth rate.

    Science.gov (United States)

    Dique, J C

    1976-05-15

    Increasing taxation since World War II has been a factor in reducing the marriage rate and consequently the birth rate in Australia, as a result of raising the cost of living indicated by the retail price index. Taxation has increased enormously though the population has not.

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

    NARCIS (Netherlands)

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

    2014-01-01

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

  6. Study on Financial and Taxation Incentives to Promote Innovation and Entrepreneurship in China

    Institute of Scientific and Technical Information of China (English)

    Yang Zhaiting

    2016-01-01

    Mass entrepreneurship and innovation are the key to the continued economic and social development in China. For long,the nation’s financial and taxation policies have been playing an active role in promoting innovation,entrepreneurship and overall social and e-conomic growth in China. This paper makes an analysis of the strengths and weaknesses of the current financial and taxation policies,and explores the opportunities and challenges faced by the current financial and taxation policies. To cultivate a sound environment across China for sustainable innovation and entrepreneurship,it calls for a multi-layered financial and taxation incentive mechanism,featuring dynamically monitored taxation policies on hi-tech enterpri-ses,more favorable tax incentives for medium- and small-enterprises.

  7. 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.

  8. 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.

  9. 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......) pointed to, is weakened and might even be reversed in this context. Also, the median voter may choose a negative tax rate, even if he is poorer than the mean, in order to stimulate public goods production. The relevance of the model is illustrated with an application to the finance of higher education....

  10. Capital income taxation in a growing open economy

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1991-01-01

    of a (low) corporate income tax will not affect consumption in the long run, but will simply lead to a replacement of shares by foreign financial assets in household portfolios. It is also found that an anticipated investment tax credit can have and that an anticipated dividend tax will have contractionary......The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...

  11. Labor supply response to personal income taxation in Mexico

    Directory of Open Access Journals (Sweden)

    Jorge N. Valero-Gil

    2006-09-01

    Full Text Available This paper examines the effect of marginal income tax rates on labor supply in Mexico using a modified version of Rosen´s (1976 personal income taxation model. The study analyzes how salaried workers of the formal sector react to changes in the marginal income tax rate. Special attention is given to the sample, in order to control the problem of the high level of tax evasion in Mexico in our estimation. We find evidence that hours of work diminish when marginal income tax rates increase.

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

    Energy Technology Data Exchange (ETDEWEB)

    Bhagavan, M.R. [ed.

    1999-07-01

    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)

  13. SYSTEM OF TAXATION ANALYTICAL INDICATORS OF ECONOMIC SUBJECTS

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2015-02-01

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

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

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

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

  15. The optimal taxation of logistics industry in China

    Directory of Open Access Journals (Sweden)

    Wang Dongmei

    2014-05-01

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

  16. 内部控制、中期审计与年报审计延迟%Internal Control, Interim Audit and Audit Delay of Annual Report

    Institute of Scientific and Technical Information of China (English)

    李瑛玫; 楚有为; 杨忠海

    2016-01-01

    年报审计延迟影响了会计信息的及时性,是衡量审计效率的重要变量;内部控制质量及中期财务报告审计是影响年报审计延迟的重要因素。以2007-2012年A股上市公司为研究对象,研究内部控制质量与中期财务报告审计对年报审计延迟的影响,并探讨了在降低年报审计延迟上,内部控制在中期审计和未进行中期审计的公司中的作用有何不同。研究表明:良好的内部控制有助于降低年报审计延迟,上市公司审计了中期财务报告也能降低年报审计延迟。在降低年报审计延迟方面,相较于中期审计的公司,中期未审计公司其内部控制质量的提高对年报审计延迟具有显著的降低作用。%Audit delay affects the timeliness of accounting information and is a key representation of audit efficiency. This paper selects the listed companies of A-shares in China between 2007 and 2012 to investigate whether or not interim audit and internal control affects audit delay of annual report, and analyzes the difference of the effect of internal control on audit delay of annual report between interim-audit group and non-interim-audit group. We find that high quality internal control helps to reduce audit delay of annual report. Companies which had their interim reports audited have shorter audit delay of annual report that year. If a company has its interim report audited, internal control could do little to reduce audit delay of annual report. On the other hand if a company doesn't hire auditors to do interim report audit, high quality internal control could reduce audit delay.

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

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Poutvaara, Panu

    2009-01-01

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

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

    Directory of Open Access Journals (Sweden)

    MARIANA GURĂU

    2015-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Konstantin S. Krasovsky

    2013-05-01

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

  20. A trade based view on casino taxation: market conditions.

    Science.gov (United States)

    Li, Guoqiang; Gu, Xinhua; Wu, Jie

    2015-06-01

    This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade.

  1. Longevity, genes and efforts: an optimal taxation approach to prevention.

    Science.gov (United States)

    Leroux, M-L; Pestieau, P; Ponthiere, G

    2011-01-01

    This paper applies the analytical tools of optimal taxation theory to the design of the optimal subsidy on preventive behaviours, in an economy where longevity varies across agents, and depends on preventive expenditures and on longevity genes. Public intervention can be here justified on three grounds: corrections for misperceptions of the survival process and for externalities related to individual preventive behaviour, and redistribution across both earnings and genetic dimensions. The optimal subsidy on preventive expenditures is shown to depend on the combined impacts of misperception, externalities and self-selection. It is generally optimal to subsidize preventive efforts to an extent depending on the degree of individual myopia, on how productivity and genes are correlated, and on the complementarity of genes and preventive efforts in the survival function.

  2. From microscopic taxation and redistribution models to macroscopic income distributions

    Science.gov (United States)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  3. From microscopic taxation and redistribution models to macroscopic income distributions

    CERN Document Server

    Bertotti, Maria Letizia; 10.1016/j.physa.2011.06.008

    2011-01-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modelling of taxation and redistribution in a closed (trading market) society. This framework allows to describe the evolution of the income distribution over the population and to explain the emergence of collective features based on the knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

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

    Directory of Open Access Journals (Sweden)

    Abdul AZIM ISLAHI

    2015-08-01

    Full Text Available Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences,etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is an important contribution to economic thought. He is forerunner of the idea that high tax rates shrink the tax base because they reduce the economic activity. He is considered as the forerunner of Laffer’s curve. His ideas are comparable with those of supply-side economics that emphasized incentives and tax cuts as a means of economic growth.

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

    Directory of Open Access Journals (Sweden)

    Yong Jiang

    2016-09-01

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

  6. THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

    Directory of Open Access Journals (Sweden)

    BERINDE SORIN ROMULUS

    2010-12-01

    Full Text Available The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

  7. Taxation of Clergymen Revenues from Pastoral Services – an Attempt of Estimation

    Directory of Open Access Journals (Sweden)

    Robert Zieliński

    2013-09-01

    Full Text Available Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services3.Methodology: Undertaking and accomplishing the purpose of this paper has been possible by analyzing the Polish literature on the subject as well as the relevant legal acts. For the purpose of this paper also empirical materials have been used, in the form of a report on the fi nances of the Catholic Church, the contents of which were used to formulate the conclusions de lege ferenda. The main research method used in the present study was the legal dogmatic method, which involves an analysis of the applicable regulations within the Polish legal system in the fi eld of taxation of clergymen revenues from pastoral services. Additionally, the basic methods of statistical data presentation were used in the form of tables.Findings: The applicable legal regulations within the Polish tax system regarding taxation of clergymen revenues obtained from performing their pastoral services require an urgent and comprehensive reform. For these are normative solutions that contradict the basic principles of taxation (especially the postulated for more than two centuries principles of equality and justice in taxation, which should form the basis for a properly determined object of taxation, and therefore they do not fulfi ll the by the legislature assigned functions.Research implications: Presented ideas for changes in the currently in Poland adopted lump-sum taxation system of clergymen revenues could constitute a starting point for the developers of the tax reform for further discussion on the desirable directions of reform in the fi eld of personal income taxation in Poland.Originality: In the paper the Author points out that in the ongoing public discussion on the optimal method of taxation of personal income relatively little attention is given to issues concerning

  8. Corporate Characteristics and Internal Control Information Disclosure- Evidence from Annual Reports in 2009 of Listed Companies in Shenzhen Stock Exchange

    Science.gov (United States)

    Xiaowen, Song

    Under the research framework of internal control disclosure and combined the current economic situation, the paper empirically analyzes the relationship between corporate characteristics and internal control information disclosure. The paper selects 647 A share companies listed in Shenzhen Stock Exchanges in 2009 as a sample. The results show: (1) the companies with excellent performance and high liquidity tend to disclose more internal control information; (2) the companies with the high leverage and also issued B shares are not willing to disclosure internal control information; (3) the companies sizes and companies which have hired Four-big accounting firms have no significant effects on internal control disclosure.

  9. Young women and breast cancer: challenges and answers—report from the Sixth Annual International Symposium, Mexico, 20–21 October 2014

    OpenAIRE

    Cordera, David Barros Sierra; Marx, Andrew

    2014-01-01

    Tómatelo a Pecho, Funsalud, the Harvard Global Equity Initiative, and the Mexican Ministry of Health led a group of institutions in organising the Sixth Annual International Symposium marking breast cancer awareness month in Mexico on 20–21 October 2014. This year’s event, with the theme ‘Young Women and Breast Cancer: Challenges and Answers’, took place at the National Institute of Perinatology in Mexico City. This was the first time the symposium focused almost entirely on young women. The ...

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

    CERN Document Server

    HR Department

    2007-01-01

    (Federal, Cantonal and Communal income taxes) The Swiss Federal Tax Authorities have recognised CERN's internal taxation system, as approved by the CERN Council in September 2005, with retroactive effect to 1 January 2005. Members of the personnel, in particular those of Swiss nationality, are thereby exempted from the payment of Federal, Cantonal and Communal taxes on salaries and emoluments paid by CERN since 1 January 2005. If, upon receiving the provisional income tax demand (bordereau provisoire) for the 2006 direct Federal income tax (impôt fédéral direct - IFD) or the Cantonal and Communal payment-on-account instalment slips (calcul des acomptes), you notice that your CERN income has ? erroneously ? been used in the calculation of the IFD or the Cantonal and Communal income taxes, you must contact your local tax office directly. In such cases, you must ask your tax office to correct your provisional income tax demand for the IFD and the provisional instalments of the Cantonal and Communal inco...

  11. Annual report 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-31

    The Swedish Power Association is the trade association for major power producers in Sweden. Founded in 1909 the Association today numbers some 30 members, who account for 95 percent of Sweden`s total electricity generation. Our members include both state-owned, local authority and private producers. We work mainly in the fields of power systems, investigations and requests for expert opinion, public and school information and international issues. We participate as experts in government-commissioned investigations as well as official reports and act as a link between the power industry, parliament, government and authorities. According to the government bill `A sustainable energy supply`, passed by the parliament on June 10, two reactors at Barsebaeck are to be taken out of service. The Swedish Power Association`s view is that the decision to decommission Barsebaeck prematurely will lead to unnecessarily high costs. It will also serve to hinder the development of a sustainable electricity generation system. The energy requirement will be met by importing fossil-based power from our neighbouring countries, thereby contributing to an increased burden on the environment. The new electricity market came into force in 1996. Power exchange Nord Pool`s 24-hour market has, during the greatly varied power balance situations that have prevailed these two years, shown itself to work well. During the autumn of 1997, competition also increased on the household market. Together with the Swedish District Heating Association and the Swedish Gas Association, the Swedish Power Association has presented an outline of a new energy taxation system entailing, among other things, that fiscal energy taxes are removed from the generation side and transferred to the consumption side. On the other hand, control taxes (CO{sub 2} tax, sulphur tax and the NO{sub x} charge) should continue on the generation side. The proposal has been presented to the inter-departmental energy taxation committee

  12. Convention on international trade in endangered species of wild fauna and flora. 1987 annual report. Final report

    Energy Technology Data Exchange (ETDEWEB)

    1989-04-15

    Five tables present all reported 1987 data on international trade, involving the United States, in wildlife and plant species listed on the appendices of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Data on species, quantities, countries involved, purpose of trade, and description of products or specimens are provided.

  13. Taxation Policy in Iceland Skattastefna Íslendinga

    Directory of Open Access Journals (Sweden)

    Stefán Ólafsson

    2007-12-01

    Full Text Available Abstract in English is unavailable.Hér er fjallað um skattastefnu Íslendinga með hliðsjón af þróun skattastefnu annarra vestrænna ríkja á síðustu áratugum. Gerð er grein fyrir þremur ólíkum leiðum í skattheimtu: heildstæðum skattkerfum (Comprehensive Income Taxation-CIT, tvíþættum skattkerfum (Dual Income Taxation-DIT og kerfum með flatan skatt (Flat Income Taxation-FIT. Þróun heildarskattheimtu á Íslandi er skoðuð í samanburði við OECD-ríkin og einnig skattbyrði af ólíkum tegundum skatta (svo sem tekjusköttum einstaklinga og fyrirtækja, neyslusköttum, eignasköttum og fjármagnstekjusköttum. Þá er breytt tekjuskattbyrði ólíkra tekjuhópa sýnd og skýrð sem og ýmis einkenni íslenska skattkerfisins. Allir alþjóðlegir mælikvarðar á heildarskattbyrði sýna að skattbyrði hefur aukist mikið á Íslandi síðan 1995 og raunar á Ísland heimsmet í aukningu skattbyrðarinnar á tímabilinu frá 1995 til 2005. Þessi aukning heildarskattheimtu er nær eingöngu vegna aukinnar tekjuskattheimtu af einstaklingum og fjölskyldum, sem lagðist með mestum þunga á fólk úr lægri tekjuhópunum, lífeyrisþega og ungar barnafjölskyldur. Skattbyrði þess tíunda hluta þjóðarinnar sem hafði hæstar tekjur lækkaði hins vegar mikið, mest hjá þeim allra tekjuhæstu. Skattbyrði lágtekjufólks og meðaltekjufólks jókst vegna rýrnunar skattleysismarkanna og þrátt fyrir að álagningarhlutfall skatta hafi lækkað. OECD hefur staðfest þessa þróun með afdráttarlausum hætti í nýlegri skýrslu sinni um efnahagsmál á Íslandi árið 2005 (Economic Survey: Iceland. Ísland hefur mörg sérkenni í skattastefnu sinni og víkur með afgerandi hætti frá helstu skattkerfum vestrænna þjóða. Raunar virðist Ísland nú nálgast það að mega teljast skattaparadís fyrir fjárfesta og eigendur fyrirtækja um leið og skattbyrði þorra almennings er mikil, meðal annars vegna

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

    Energy Technology Data Exchange (ETDEWEB)

    1977-08-01

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

  15. International Federation of Library Associations Annual Conference. Plenary Meeting (47th, Leipzig, East Germany, August 17, 1981).

    Science.gov (United States)

    Granheim, Else; And Others

    This group of papers from the International Federation of Library Associations (IFLA) comprises six papers presented at the plenary session and two papers from the Bibliographic Control Division of IFLA. Presented at the plenary session were (1) the opening address by the President of IFLA; (2) brief reports from sections and round tables of the…

  16. 房产税改革的方案选择及财税效应分析%Study on the Real Estate Taxation Reform:Taxation Effects and Blue Print Option

    Institute of Scientific and Technical Information of China (English)

    陈旭佳; 周晓津

    2016-01-01

    The real estate taxation reform is an important part of the country’s new round of taxation reform because the taxation on the real estate property has its international universal rationality and legitimacy.The real estate taxation reform program of domestic major cities and its tax effect analysis shows that the advantage of discriminatory tax rate scheme is to reduce collection costs,ensuring the fairness of resident taxpayers,but the disadvantage is making the taxpayer burden heavily and is adverse to adjust the gap between the poor and the rich.The advantage of scheme with progressive tax by housing area is able to adjust the gap between the rich and the poor,reflecting"the amount of energy burden"principle,but the disadvantage is likely to be opportunistic taxpayers to evade high taxes and supervision.It should be noted that the scheme of"per person to enjoy a certain area of relief,according to housing size,based on the value or assessed value bulletin at different tax rate"would be the main direction of the future property tax reform.%对房产持有环节开征房产税具有国际通用的合理性和合法性,房产税改革是新一轮国家财税体制改革的重要内容。对国内主要城市的房产税改革方案及其财税效应分析表明:采用无差别税率征税方案的优势在于减少征管成本、确保居民纳税义务的公平性,劣势在于造成纳税人税负过重、不利于调节财富分配差距;而按住房面积采用递进税率征税方案的优势在于能够调节贫富差距、体现“量能负担”原则,劣势在于容易被纳税人投机取巧而逃避高税率和监管。权衡利弊,“每人享受一定面积的减免,根据住房面积大小、基于公告价值或评估价值按不同税率征收”的方案,可作为今后房产税改革的主要方向。

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

    Science.gov (United States)

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

    2015-01-01

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

  18. Who benefits from taxation of forest products in Nepal’s community forests?

    DEFF Research Database (Denmark)

    Lund, Jens Friis; Baral, Keshab; Bhandari, Nirmala Singh

    2014-01-01

    This paper is concerned with who benefits from taxation of forest products in Nepal's community forests. The objectives of the study are two-fold; to document who benefits from community forestry user groups' (CFUG) financing of investments in public services and infrastructure and pro...... of benefits from taxation of forest products in community forestry remains unequal, and the disadvantaged groups are poorly placed to claim a larger share of the benefits. Accordingly, the evidence presented in the paper exemplifies how participatory policies are framed by existing inequalities and social......-poor initiatives and to explore whether biases against certain groups in investments coincide with biases in their participation in decision-making. The paper is based upon data on taxation income and revenue expenditures of 45 community-forest user groups (CFUG) and on data from 1111 CFUG member households...

  19. Rural Informal Taxation in China: Historical Evolution and an Analytic Framework

    Institute of Scientific and Technical Information of China (English)

    Justin Yifu Lin; Mingxing Liu

    2007-01-01

    The present paper examines the historical evolution of China's rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation on farmers. As market liberalization of the grain sector progressed, the low-cost tax instruments implemented through the traditional approach of implicit taxation gradually eroded Local governments in agricultural regions had to resort to informal fees collected directly from individual rural households while the more industrialized regions shifted to non-agricultural taxes that are less costly in terms of tax collection. Hence, political tension between farmers and local governments in agriculturebased regions emerged and rural tax reform became necessary.

  20. Regulating Customs – the 12th Annual International Conference of the SIEF Working group “The Ritual Year”, Findhorn (Scotland, 8–12 January 2016 (Scientific Life

    Directory of Open Access Journals (Sweden)

    Thomas McKean

    2016-04-01

    Full Text Available The 12th annual international conference of the SIEF Working group “The Ritual Year” took place in Findhorn, Morayshire, Scotland, 8–12 January 2016 under the general title “Regulating Customs”. The academic event was organized by Thomas McKean, with Frances Wilkins, Athanasios Barbalexis and Marlene Hugoson on the committee, under the auspices of the Elphinstone Institute, University of Aberdeen. The very venue of the conference, The Findhorn Foundation, apart from giving the scholars an opportunity to experience the local Scottish atmosphere, was most interesting from an ethnographic, religious, and folkloric point of view. The Foundation was established in 1964 as a place for spiritual growth; it has its own complex history (https://www.findhorn.org/, with many events related to the ritual year integrated into its calendar

  1. Reformation of Taxation of Income and Added Value in the Context of Legalisation of Financial Flows

    Directory of Open Access Journals (Sweden)

    Paientko Tetiana V.

    2014-01-01

    Full Text Available The article is devoted to the study of the potential of taxation tools of legalisation of financial flows. The goal of the article is justification of directions of reformation of taxation of income and added value in the context of legalisation of financial flows in Ukraine. Pursuant to results of the study the article shows that using taxation tools it is possible to legalise and increase both taxation financial flows and a part of the financial flows earlier moved to the shadow sector of economy. First of all, budget receipts from income tax could be increased by means of reduction of this tax evasion. This could be achieved with the help of the mechanism of differentiation of income taxation, namely: application of a reduced income tax rate, which is directed at investments into the fixed capital, and a standard rate for the income distributed for other purposes. This would create conditions when tax evasion becomes unprofitable for tax payers. Second, reducing VAT evasion would result in its growth in budget receipts. To do this it is recommended to use the reduced rate during taxation of food supplies and public transportation services, which would allow reduction of the VAT evasion degree in the sphere of small and medium businesses (not connected with export that are engaged in these types of activity. The size of the reduced rate is identified by elasticity of the shadow added value and VAT multiplier. Third, it is possible to increase financial flows by means of attraction of a part of financial flows, earlier moved into the shadow economy, into economy and mobilisation into the budget using the mechanism of tax amnesty. Using foreign experience the article justifies optimal conditions of amnesty and size of the rate of income legalisation.

  2. TAXATION OF FINANCIAL SECTOR AFTER THE CRISIS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Mara Eugenia-Ramona

    2012-12-01

    Full Text Available Taxation of financial sector is an important issue of the actual fiscal policy, especially after the economic crisis impact. By taxing the financial sector, it is intended taxation of financial transactions, and financial activities. European Union supports the taxation of the financial system and makes proposals in this regard. This paper tries to reveal the major aspects concerning the taxation of financial sector, both theoretical and empirical aspects. It will analyze the reasons which justify the application of such taxes, but also difficulties involved in practice. Another major objective of this paper is to examine the role of taxation in the financial sector as important regulatory instrument. This subject is debated in European Commission papers and by many economists. There are underlined the necessity of such tax, the impact and the economic efficiency. Our purpose is to identify if this kind of tax is good for our economy and what can be the impact from budgetary point of view. For finding this answers the paper realize a complex analysis of the types of taxes applied on financial sector in countries which already adopted this kind of taxes, like United Kingdom, Austria, Hungary, Cyprus. We believe that the financial sector should be charged, because was responsible in great measure the economic crisis impact. A potential tax applied to financial sector is considered as an important source of budget revenues. This article tries to explore the possible tax measures for financial sector according to the major principle of public finance –equity and efficiency. Special attention will be given to the need to implement financial sector taxation in Romania. In the years before the crisis banks and entire financial sector in Romania recorded significant profits. For this reason such tax is justified given that this sector is exempt from VAT. Applying such a tax would reduce the budget deficit and on the long term will

  3. The Impact of Taxation on Economic Growth: Case Study of OECD Countries

    Directory of Open Access Journals (Sweden)

    Macek Rudolf

    2015-01-01

    Full Text Available The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992, and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

  4. Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

    Science.gov (United States)

    Lachapelle, Erick

    Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

  5. The Rise and Fall of Swedish Wealth Taxation

    Directory of Open Access Journals (Sweden)

    Henrekson Magnus

    2014-05-01

    Full Text Available We study the evolution of modern Swedish wealth taxation from its introduction in**1911 until it was abolished in 2007. The rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules are described. These rules and schedules are used to calculate marginal and average wealth tax rates for three differently endowed owners of family firms and individual fortunes corresponding to a large, medium-sized and small firm. The overall trend in the direct wealth tax was rising until 1971 for owners of large and medium-sized firms and for individuals of equally-sized wealth consisting of non-corporate assets. Average direct wealth tax rates were low until 1934, except for 1913 when a progressive defense tax was levied. There were three major tax hikes: in 1934, when the wealth tax was more than doubled, in 1948 when tax rates were doubled again and in 1971 for owners of large firms and similarly sized non-corporate fortunes. Effective tax rates peaked in 1973 for owners of large firms and in 1983 for individuals with large non-corporate wealth. Reduction rules limited the wealth tax rates from 1934 for fortunes with high wealth/income ratios. The wealth tax on unlisted net business equity was abolished in 1991. Tax rates for wealthy individuals were decreased in 1991 and in 1992 and then remained at 0.5-1 percent through 2006, depending on whether the reduction rule was applicable. Tax rates for small-firm owners and small individual fortunes were substantially lower. Aggregate wealth tax revenues were rela-tively small; they never exceeded 0.4 percent of GDP in the postwar period and amounted to 0.16 percent of GDP in 2006.

  6. Taxation as metaphor. The hospital and public responsibility.

    Science.gov (United States)

    Friedman, E

    1992-01-01

    In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals.

  7. Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania

    Directory of Open Access Journals (Sweden)

    Calotă Traian-Ovidiu

    2013-08-01

    Full Text Available Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i the law, (ii the avoidance of double taxation (CEDI concluded by Romania with other countries and (iii the EU legislation. Also, the authors present one of the cases of controversy generated by the Romanian tax legislation, which create controversy and maintain a high level of uncertainty in the business environment.

  8. EMPIRICAL EVIDENCE ON THE EFFECTS OF SOCIAL WELFARE AND TAXATION ON INSURANCE

    Directory of Open Access Journals (Sweden)

    FEKETE SZILVESZTER

    2010-07-01

    Full Text Available In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008, being tested 4 linear regression models (life premium subscribed, non-life premiums subscribed, number of companies and number of employees in the insurance sector. The results of study confirm a relationship between the development level of countries and insurance, but exclude the existence of the relationship between taxation and insurance.

  9. The railplug: Development of a new ignitor for internal combustion engines. Annual report, January 16, 1991--January 15, 1992

    Energy Technology Data Exchange (ETDEWEB)

    Matthew, R.D.; Nichols, S.P.; Weldon, W.F.

    1991-10-01

    The goal of the railplug project is to commercialize this miniaturized railgun as an engine technology as rapidly as possible. To improve the technology transfer process, a board of industrial advisors was established. A list of representatives is included at the end of this annual report. The Railplug External Advisory Board (REAB) met in Austin on March 17--18, 1991 to discuss the project plan. A list of comments from the REAB is included at the end of this progress report, along with our written response to those comments. An alternate ``first`` meeting with some representatives of the REAB was held on July 9, 1991. This meeting was attended by most of the board members who were unable to attend the first meeting. The second meeting of the REAB was held in Toronto, Canada, on October 10, 1991. A list of the board members comments from this meeting is included at the end of this report, along with our written response to those comments. These meetings have proven to be most useful in assuring that this project is conducted as efficiently as possible. The railplug project is essentially divided into three main tasks: (1) Railplug system development; (2) application of railplugs to engines; and (3) railplug durability. The status of each of these tasks is described below.

  10. Annual Energy Review, 2008

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-06-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are statistics on total energy production, consumption, trade, and energy prices; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, and international energy; financial and environment indicators; and data unit conversions.

  11. ISBNPA 2007: Marketing, serious games and nanny states. Observations from the sixth annual meeting of the International Society of Behavioral Nutrition and Physical Activity, Oslo 2007

    Directory of Open Access Journals (Sweden)

    Brug Johannes

    2007-09-01

    Full Text Available Abstract This commentary paper provides a selective overview of topics addressed at the sixth annual meeting of the International Society of Behavioral Nutrition and Physical Activity (ISBNPA. With 31 symposiums, 42 free paper sessions and 236 poster presentations ISBNPA 2007 provided a comprehensive overview of the state of the art and of new avenues for behavioral nutrition and physical activity research. Research presented at the conference helps to identify and specify important nutrition and physical activity behaviors for health promotion, as well as the correlates, predictors and determinants of these behaviors, and to build and test intervention strategies that go beyond traditional health education. ISBNPA 2007 also indicates that ISBNPA should strive to become more international by inclusion of more scientists from countries outside North America, Western Europe and Australia. ISBNPA should maintain its encouragement of research that is firmly rooted in behavioral theory and research that goes beyond applying cross-sectional research designs, and that addresses the most important public health issues associated with behavioral nutrition and physical activity.

  12. Better vaccines for healthier life. Part II. Conference report of the DCVMN International 14th Annual General Meeting Hanoi, Vietnam.

    Science.gov (United States)

    Pagliusi, Sonia; Tippoo, Patrick; Sivaramakrishnan, Venkatraman; Nguyen, Thuvan

    2014-11-12

    New vaccines are required to meet the public health challenges of the next generation and many unmet global health needs can be addressed by developing countries vaccine manufacturers such as lower-cost vaccines based on single-dose, thermostable formulations, efficacious in children with compromised gastrointestinal tracts. GMP compliance is also a challenge, as sometimes innovation and clinical development focus is not accompanied by command of scale-up and quality assurance for large volume manufacturing and supply. Identifying and addressing such challenges, beyond cost and cold-chain space, including safety considerations and health worker behavior, regulatory alliances and harmonization to foster access to vaccines, will help countries to ensure sustainable immunization. There needs to be continuous and close management of the global vaccine supply both at national and international levels, requiring careful risk management, coordination and cooperation with manufacturers. Successful partnership models based on sharing a common goal, mutual respect and good communication were discussed among stakeholders.

  13. International Federation of Library Associations Annual Conference Papers. Collections and Services Division: Interlending, Rare and Precious Books, and Exchange and Acquisition Sections (47th, Leipzig, East Germany, August 17-22, 1981).

    Science.gov (United States)

    Line, Maurice B.; And Others

    This set of papers presented to the Collections and Services Division of the International Federation of Library Associations at its 47th annual conference (1981) includes: "Planning Interlending Systems in Developing Countries," by Maurice B. Line; "Problems of Centralisation of Inter-Library Lending in a De-Centralized Library…

  14. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education with the North American Chapter 12th PME-NA Conference (14th, Mexico, July 15-20, 1990), Volume 2.

    Science.gov (United States)

    Booker, George, Ed.; Cobb, Paul, Ed.; de Mendicuti, Teresa N., Ed.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) includes the following research papers: "Children's Connections among Representations of Mathematical Ideas" (A. Alston & C.A. Maher); "Algebraic Syntax Errors: A Study with Secondary School Children" (A. Avila, F. Garcia, & T.…

  15. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education with the North American Chapter 12th PME-NA Conference (14th, Mexico, July 15-20, 1990), Volume 3.

    Science.gov (United States)

    Booker, George, Ed.; Cobb, Paul, Ed.; de Mendicuti, Teresa N.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) contains the following research papers: "The Construct Theory of Rational Numbers: Toward a Semantic Analysis" (M. Behr & G. Harel); "Reflections on Dealing: An Analysis of One Child's Interpretations" (G. Davis); "About…

  16. Proceedings of the Annual Conference of the International Group for the Psychology of Mathematics Education with the North American Chapter 12th PME-NA Conference (14th, Mexico, July 15-20, 1990), Volume 1.

    Science.gov (United States)

    Booker, George, Ed.; Cobb, Paul, Ed.; de Mendicuti, Teresa N., Ed.

    This proceedings of the annual conference of the International Group for the Psychology of Mathematics Education (PME) includes the following papers: "The Knowledge of Cats: Epistemological Foundations of Mathematics Education" (R.B. Davis) and "PME Algebra Research: A Working Perspective" (E. Filloy); "Some Misconceptions in Calculus: Anecdotes…

  17. Proceedings of the Third Annual Meeting of the North American Chapter of the International Group for the Psychology of Mathematics Education (PME) (3rd, Minneapolis, Minnesota, September 10-12, 1981).

    Science.gov (United States)

    Post, Thomas R., Ed.; Roberts, Mary Pat, Ed.

    This document primarily consists of papers scheduled for presentation at the third annual meeting of the North American chapter of the International Group for Psychology in Mathematics Education (NA-PME), held in September 1981, at the University of Minnesota. A total of 27 papers are arranged alphabetically by author. An additional three late…

  18. Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

    Science.gov (United States)

    Freiler, Christa

    2011-01-01

    Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

  19. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  20. Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance

    OpenAIRE

    2001-01-01

    Delayed Integration is a rule for assigning mobile individuals to jurisdictions for the purpose of taxation, social security, and social assistance. It is a compromise between the Origin Principle and the Employment Principle. Individuals are assigned to the jurisdiction to which they move only after a coordinated period of transition. The paper discusses the merits and shortcomings of such an assignment rule.

  1. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  2. The Prospects of the Corporate Taxation Agreement in the European Union

    Directory of Open Access Journals (Sweden)

    Gheorghe Matei

    2009-01-01

    Full Text Available In all the countries of the world, the fiscal policy is a tool used by the governments in order to get the public incomes and to stimulate the economic development, to reduce the fluctuations and the economic instability. Income taxation causes great difficulties within an open economy, like EU economy, since there is a competition of attracting investments. The tax rate agreement on the European companies’ profits is subject of dispute and discussion. The European Committee’s proposal to adopt measures to charge the capital companies’ incomes according to a consolidated fiscal base for activities performed within the European Union has many supporters, attracted by the possibilities provided by a more concise taxation system and a better business planning that may result when applying such formula. This measures will be a very important step in the process of improving the business environment, by consolidating the Unique Market and increasing the competition. The opponents of the idea of corporate taxation agreement are, as a rule, countries which are currently favored by the reduced level of the taxation of the companies’ incomes in their relations to their European neighbors (Ireland, Great Britain, Slovenia and the Baltic Countries. According to these countries’ representatives, fiscal agreement will determine the migration of the investments to the more stable economies of the Central Europe, which have an infrastructure and benefit from the competitive advantages in different branches of the economy and it will limit the positive effects of the fiscal competition within the European Union.

  3. Climate policy with tied hands optimal resource taxation under implementation lags

    NARCIS (Netherlands)

    di Maria, C.; Smulders, Sjak; van der Werf, E.H.

    2016-01-01

    In the presence of implementation lags, announced Pigouvian taxation leads to fossil fuel prices that are too low from society’s perspective. This results in excessive emissions and reduced incentives for green innovation. Such effects are compounded by the presence of pre-existing subsidies to foss

  4. On the optimality of the Nordic system of dual income taxation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1997-01-01

    In recent years the Nordic countries have introduced a so-called dual income tax which combines a proportional tax on capital income with progressive taxation of labour income. The paper argues that this asymmetric treatment of the two types of income can be defended on pure efficiency grounds, b...

  5. E-public services: the case of e-taxation in Slovenia

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2006-09-01

    Full Text Available The paper discuses e-taxation, one of the services offered by many governments in the world today. It argues that although this service can be developed well, according to the many benchmarking models in the world and become very familiar to members of the public , it can also be used poorly. The empirical results in the paper prove this. The case of Slovenia is presented, with a placement of Slovenia on the European map of e-government and a thorough description of the different electronic taxation services available to Slovenian citizens. Slovenia ranks above the EU average in online availability and in sophistication. The supply side of e-taxation services is then compared to the demand side and the results of different research studies and questionnaires are discussed and compared. Since e-taxation services, especially concerned with personal income tax, are still to be used more widely by Slovenian citizens, different existing approaches that have tried to correct the situation are analysed and new possibilities are suggested.

  6. The impact of tax treaties and EU law on group taxation regimes

    NARCIS (Netherlands)

    B. Farinha Aniceto da Silva

    2016-01-01

    The existence of tax groups is motivated by the principle of neutrality in the taxation of corporate activities: tax systems should tax the income in the same way irrespective of the organic structure adopted for that purpose. This means that a tax system should not lead to distortions only because

  7. Capital Regulation, Liquidity Requirements and Taxation in a Dynamic Model of Banking

    NARCIS (Netherlands)

    Di Nicolo, G.; Gamba, A.; Lucchetta, M.

    2011-01-01

    This paper formulates a dynamic model of a bank exposed to both credit and liquidity risk, which can resolve financial distress in three costly forms: fire sales, bond issuance ad equity issuance. We use the model to analyze the impact of capital regulation, liquidity requirements and taxation on ba

  8. Capital Regulation, Liquidity Requirements and Taxation in a Dynamic Model of Banking

    NARCIS (Netherlands)

    Di Nicolo, G.; Gamba, A.; Lucchetta, M.

    2011-01-01

    This paper formulates a dynamic model of a bank exposed to both credit and liquidity risk, which can resolve financial distress in three costly forms: fire sales, bond issuance and equity issuance. We use the model to analyze the impact of capital regulation, liquidity requirements and taxation on b

  9. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, March 1-2, 2012). Volume 2012, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2012-01-01

    The "ISSS Annual Conference Proceedings" is a peer-reviewed professional publication published once a year following the annual conference. (Individual papers contain references.) [For the 2011 proceedings, see ED518589.

  10. 7th annual report 1998. UN ECE convention on long-range transboundary air pollution. International cooperative programme on integrated monitoring of air pollution effects on ecosystems

    Energy Technology Data Exchange (ETDEWEB)

    Kleemola, S.; Forsius, M. [eds.

    1998-11-01

    The Integrated Monitoring Programme (ICP IM) is part of the Effects Monitoring Strategy under the UN ECE Long-Range Transboundary Air Pollution Convention. The main aim of ICP IM is to provide a framework to observe and understand the complex changes occurring in the external environment. The monitoring and prediction of complex ecosystem effects on undisturbed reference areas require a continuous effort to improve the collection and assessment of data on the international scale. At the 1997 Task Force meeting it was decided that future annual reports from ICP IM would have a more technical character. The report could include some scientific material but also short technical descriptions of recent national activities and publications. Scientific articles should preferably be published in recognised scientific journals. The responsibility for producing annual reports would still lie on the Programme Centre, but more contributions from National Focal Points were welcomed. The content of the present Annual Report reflects the decisions of the Task Force meeting. The report gives a general overview of the ICP IM activities, the present content of the ICP IM database, and presents results from assessment activities carried out by several collaborating institutes and the ICP IM Programme Centre during the programme year 1997/98. The resources of the Programme Centre have been targeted to the revision of the Programme Manual and the EU/LIFE-project `Development of Assessment and Monitoring Techniques at Integrated Monitoring Sites in Europe`, which has limited the possibilities to carry out additional evaluations of ICP IM data. Section 1 is a short status report of the ICP IM activities, content of the IM database, including the contents of the GIS database, and the present geographical coverage of the monitoring network. Section 2 contains a report on multivariate gradient analysis applied to relate chemical and biological observations (prepared by D. de Zwart, RIVM

  11. CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

    OpenAIRE

    Éva ERDÕS

    2011-01-01

    This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but th...

  12. Popularising the "New International Political Economy": The ATTAC Movement

    Science.gov (United States)

    Bobulescu, Roxana

    2008-01-01

    Born in France in 1997, the ATTAC (Association for the Taxation of Financial Transactions to Aid Citizens) movement is popularising IPE (international political economy), the interdisciplinary field of study born in the United Kingdom in the 1970s. The affinity between the ideas and main concerns of ATTAC and IPE can be clearly stated. ATTAC is a…

  13. International resources law

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

    This book covers: Historical origins of civil code legal systems; Modern civil law practice for mineral lawyers; Treaties and agreements for protection of international investments; Europe 1992-toward a single energy market; Dispute resolution in international agreements; Assessment of political risk; Reducing political risk; Protecting mineral investments from upheaval in developing countries; Typical world petroleum arrangements; government take in the Pacific Rim - Papua New Guinea; Mineral base of the USSR and prospects of investment; International taxation for the mining practitioner; Tax considerations - branch versus subsidiary; Doing business in the host country - nontax considerations; Impact of host-country laws on operations and profits; Mineral development and native rights - New Zealand; Designing the investment vehicle: mining; International oil and gas joint ventures; Selected U.S. laws with extraterritorial effect; U.S. tax and securities laws applied to foreign joint venturers; and Extraterritorial effect of U.S. laws.

  14. The health benefits of selective taxation as an economic instrument in relation to IHD and nutrition-related cancers

    DEFF Research Database (Denmark)

    Holm, Astrid L; Laursen, Mai-Britt; Koch, Birgit Maria;

    2013-01-01

    for the associations between various foods and relevant diseases were found through a literature search and used in the calculation of potential impact fractions. SETTING: The study was based in Denmark, estimating the health effects of a Danish selective taxation scenario. SUBJECTS: The potential health effects......OBJECTIVE: The present study aimed to estimate the health benefits of selective taxation of healthy and unhealthy food commodities in relation to CVD and nutrition-related cancers. DESIGN: The potential health effects of a selective taxation scenario were estimated as changes in the burden...... of selective taxation were modelled for the adult Danish population. RESULTS: Halving the rate of value-added tax on fruit and vegetables and increasing the tax on fats would result in moderate reductions in the burden of disease from IHD, ischaemic stroke, and colorectal, lung and breast cancer (0...

  15. Revenue Sharing and Information Exchange under Non-Discriminatory Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2005-01-01

    The international exchange of tax information, and its merits compared to withholding taxes, is the central topic in current debates in international tax policy.The purpose of this paper is to characterize and compare the tax regimes that emerge with and without information exchange, under the assum

  16. Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?

    OpenAIRE

    Finke, Katharina; Fuest, Clemens; Nusser, Hannah; Spengel, Christoph

    2014-01-01

    This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding ...

  17. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

    Directory of Open Access Journals (Sweden)

    Tracy Comans

    2017-03-01

    Full Text Available Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563 was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80% strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

  18. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

    Science.gov (United States)

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-01-01

    Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing. PMID:28335575

  19. E.U. versus O.E.C.D. Taxation – An Extended Overview for Direct Taxes and Social Contributions

    Directory of Open Access Journals (Sweden)

    Paula Lazar

    2015-03-01

    Full Text Available In a borderless world governed by the mobility of production factors, especially of capital and work force, and characterized by the common markets, taxation/fiscal policy represents a key component of the economic reform and will have a profound impact upon the future of the global economy. For the European Union that still wishes to be seen as a unitary state/force, the complex taxation processes are leaving deep marks upon the business environment development. The OECD countries might not aim the complex coordination processes that define the European Union, but the taxation processes are not without effect upon the business environment development in OECD member states. This paper aims to present a detailed overview of the direct taxation systems – direct taxes and social contributions - at both European and worldwide levels by breaking it down to taxpayer level in order to underline the dynamics and complexity of the taxation process that affect the business environment development. Furthermore, the paper will highlight the impact that the financial crisis had had and still has upon the taxation systems - reducing the fiscal burden upon corporate taxpayer and shifting the burden upon the personal taxpayers.

  20. Finance and Taxation Policy Motivation, High-tech Industry Development and Industrial Structure Adjustment%财税政策激励、高新技术产业发展与产业结构调整

    Institute of Scientific and Technical Information of China (English)

    张同斌; 高铁梅

    2012-01-01

    本文构建了高新技术产业的可计算一般均衡(CGE)模型,考察了财政激励政策和税收优惠政策对高新技术产业发展进而对产业结构调整的影响。结果显示,财政激励政策比税收优惠政策能够更加有效地促进高新技术产业的产出增长。财税政策的激励作用对于高新技术产业增加值率的提高和内部结构的优化都具有积极影响,并且税收优惠政策的效果更为显著。政府在财税政策制定时,应注重提高高新技术产业的自主研发和创新能力,并考虑政策的短期适应性和长期战略性,推动高新技术产业的科学发展和产业结构调整的合理化进程。%This article constructed a CGE model of Chinese high-tech industry and analyzed the impacts of the finance and taxation policy on high-tech industry development and the industrial structure adjustment based on this model. The results show that the finance policy can promote the increase of the added value of high-tech industry more effectively compared with the taxation policy, but the taxation policy may play a more important role in the internal structure adjustment of the high-tecb industry and elevate its low added value ratio. Under the finance policy, higb-tech industry promotes the output growth of its related industries. However, under the taxation policy, the high-tech industry can hardly promote the development of other industries except agriculture and consumer goods industry. When making finance and taxation policy, the government should lay stress on the independent development and innovation ability with consideration of short-term adaptability and long-term strategy to promote the scientific development of high-tech industry and rationalization of industrial structure adjustment.

  1. Research On the Taxation Management by information lssues in Perspect of the Theory of process re-engineering%流程再造理论视角下信息管税的思考

    Institute of Scientific and Technical Information of China (English)

    刘磊

    2013-01-01

      信息管税就是充分利用现代信息技术手段,以解决征纳双方信息不对称问题为重点,以对涉税信息的采集、分析、利用为主线,树立税收风险管理理念,完善税收信息管理机制,健全税源管理体系,加强业务与技术的融合,进而提高税收征管水平。以科学发展观为指导,从流程再造的理论视角,分析了流程再造理论运用于信息管税的可行性,并就如何在扬弃中寻求发展,因地制宜地运用于我国信息管税进行了探讨。%Taxation Management by Information Issues, which by definition is the using of modern information technology to fully manage taxation by the Internal Revenue Service, centers on solving the information asymmetry problem between tax-collector and tax-payer, and finally propels tax-payers to be more complied in tax collecting. Major work involves the collection, analysis, and application of tax-related information. It helps in improving the management system of tax-related information, enhancing the risk management knowledge about tax, and revolutionizing tax collecting. In combining taxation with information technology, it reduces the loss in tax col-lecting, and increases the rate of tax collection. Guided by the Scientific Out look on Development, this paper analyses the plausibility of the application of Process Re-engineering theory to Taxation Management by Information Issues, discusses how to seek development re-garding other experience, and therefore applies it appropriately in Taxation Management by Information Issues in China, in terms of the Process Re-engineering theory.

  2. Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania

    Directory of Open Access Journals (Sweden)

    Bebeşelea Mihaela

    2012-06-01

    Full Text Available At the establishment of state taxes is the need to procure resources to cover expenditure to be made to give the role accomplishment.Thus, taxes are a form of removal of part of income and or legal persons or property to the state to cover public spending. This sampling is mandatory, as a non-refundable and without consideration of the state. Starting from this definition of taxes, taxation may be regarded as a link between the state and individuals or legal entities. The main objective of this paper is to assess the perception of economic entities, the main links of value-added creative economy, about taxation in Romania.

  3. O custo de arrecadação de tributos federais The cost of federal taxation

    Directory of Open Access Journals (Sweden)

    Aldo V Bertolucci

    2006-08-01

    Full Text Available Há um aspecto da tributação que não tem despertado a atenção dos pesquisadores e que é representado pelos custos operacionais tributários que são os custos com que Fisco e Contribuintes têm que arcar para que os tributos sejam pagos e também sejam cumpridas todas as obrigações acessórias da tributação. Já se verificou que os custos dos contribuintes - os custos de conformidade à tributação - correspondem a 0,75% do PIB na média das companhias abertas e pode alcançar 5,82% do PIB nas companhias abertas com receita bruta anual de até R$ 100 milhões por ano. Enfoca-se, neste trabalho, outro custo operacional tributário que é o custo que a União tem para administrar tributos federais. São apresentados os custos de vários países e o resultado da pesquisa no Brasil que busca refletir quais são os custos dos órgãos da União relacionados à arrecadação de tributos federais. A pesquisa de campo demonstrou que o Poder Público tem, ainda, grandes dificuldades com o controle adequado de suas contas, tendo-se constatado falta de uniformidade e de transparência. Outro aspecto verificado é o fato de ser o Poder Público parte em mais de 90% dos processos em andamento nos tribunais federais, sendo, portanto, o grande causador da lentidão da Justiça Federal. Os custos de arrecadação apurados correspondem a 1,35% da receita e a 0,36% do PIB e, somados aos custos de conformidade, alcançam 1,11% do PIB, correspondendo a R$ 16,8 bilhões. Ao final do trabalho, são apresentadas propostas para o aperfeiçoamento do sistema e redução de seus custos.There is an aspect in taxation which has not called the attention of researchers: its operational cost, that is, the costs the fiscal administration and taxpayers incur to have taxes paid and to comply with the bureaucratic aspects of taxation. It has already been calculated that the compliance costs of taxation correspond to 0.75% of GDP in average listed companies and can be

  4. A paycheck half-empty or half-full? Framing, fairness and progressive taxation

    Directory of Open Access Journals (Sweden)

    Stian Reimers

    2009-10-01

    Full Text Available Taxation policy is driven by many factors, including public opinion, but little research has examined the strength and stability of the public's taxation preferences. This paper demonstrates one way in which preferences for progressiveness depend on the framing of the question asked. Participants indicated how they would share a fixed tax burden between two individuals who earned different amounts of money, either by adjusting the amount of tax paid by the two individuals, or by adjusting the amount of post-tax income retained. The units in which tax was described --- amount of money or percentage tax rate --- were manipulated orthogonally. There was a strong metric effect: Participants favored progressiveness more when tax was described as a percentage rather than amount. However, there was also a clear interaction: for amounts, participants favored progressiveness significantly more when considering post-tax money retained rather than tax paid; for percentages, no such effect was found.

  5. Taxation and Illicit Trade Protocol, “Lethal weapons” against Tobacco Industry

    Directory of Open Access Journals (Sweden)

    Stephen Lequet

    2016-03-01

    Full Text Available Tobacco taxation is the most effective way to reduce smoking prevalence. Without tax increase tobacco policy, the other measures of tobacco control are weakened. While the EU Directive of 2011 on tobacco taxation is being evaluated, it is important to recall issues of this tobacco control tool. Furthermore, it is urgent to dismantle some against-truths dealt out by tobacco industry, like the supposedly postponing consumption on an illegal market which would then expanding, negating the reduction of tobacco consumption. On this important topic, the WHO Illicit Trade Protocol introduces comprehensive set of measures ranging from control supply chain, strengthening penalties and technical and legal cooperation. The EU ratification is essential.

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

    OpenAIRE

    Yong Jiang; Yalin Lei; Li Li; Jianping Ge

    2016-01-01

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

  7. Inflation, distortionary taxation and the design of monetary policy: the role of social cohesion

    Directory of Open Access Journals (Sweden)

    H. PRAST H.

    1998-03-01

    Full Text Available The relationship between central banks and inflation is considered in order to disprove existing studies which state that distortions and inflationary bias occur in the real world. While much attention has been given to the issue in existing studies, no attempt has been made to examine effects of any third factors. Results reveal that inflation is significantly affected by distortionary taxation and that social cohesion leads to price stability in the post Bretton Woods period.

  8. Conservation of a fishery through optimal taxation: a dynamic reaction model

    Science.gov (United States)

    Kar, Tapan Kumar

    2005-03-01

    The present paper deals with the problem of selective harvesting in a ratio-dependent predator-prey fishery in which both the predator and prey obey the logistic law of growth. To protect fish population from over exploitation a control instrument tax is imposed. The existence of its steady states and their stability are studied. The problem of optimal taxation policy is then solved by using Pontryagin's maximal principle. Finally some numerical examples are taken to illustrate the results.

  9. Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe

    OpenAIRE

    Dragan Roller; Sabina Hodžić; Sanja Premec

    2014-01-01

    Purpose – Taxes directly affect business activities of entities in tourism in Mediterranean countries of Europe. This is reflected in service prices, and therefore in the offer and demand for hotel management services. The aim of this paper is to present which Mediterranean countries of Europe carry the largest tax burden with regard to corporate income tax. Design – Three main areas are discussed, namely: corporate income taxation in the hotel industry, tax revenues of Mediterranean countrie...

  10. Young women and breast cancer: challenges and answers-report from the Sixth Annual International Symposium, Mexico, 20-21 October 2014.

    Science.gov (United States)

    Cordera, David Barros Sierra; Marx, Andrew

    2014-01-01

    Tómatelo a Pecho, Funsalud, the Harvard Global Equity Initiative, and the Mexican Ministry of Health led a group of institutions in organising the Sixth Annual International Symposium marking breast cancer awareness month in Mexico on 20-21 October 2014. This year's event, with the theme 'Young Women and Breast Cancer: Challenges and Answers', took place at the National Institute of Perinatology in Mexico City. This was the first time the symposium focused almost entirely on young women. The reasons for this emphasis were reported on by many national and global experts, who also presented evidence to show that breast cancer has become a leading cause of death among younger women in Mexico, and conveyed the benefits of early breast cancer detection and the need to create innovative solutions for care and survivorship support for this age group. Over the course of one-and-a-half days, the symposium covered a wide range of topics and perspectives, including the epidemiology, biology, and genetics of breast cancer; challenges; and innovative answers to early detection and the myriad of short- and long-term challenges faced by patients with breast cancer, such as some cutting-edge techniques used to preserve fertility in women undergoing chemotherapy. How the presence of local and global stakeholders will ensure the accountability of the multiple participants already immersed in the various areas of research and activities related to breast cancer. The voices of the Ministry of Health and of other institutions central to the Mexican health system show that there is a political will for work in this area, and there are the means to make a change happen.

  11. The International Society for the Social Studies Annual Conference Proceedings (Orlando, Florida, February 28 & March 1, 2013). Volume 2013, Issue 1

    Science.gov (United States)

    Russell, William Benedict, III, Ed.

    2013-01-01

    The "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 2013 proceedings: (1) Teaching About Asia in a Social Science Education Program (Cyndi Mottola Poole and Joshua L. Kenna); (2) Teaching Students about…

  12. Tradable permit systems in the United States and CO{sub 2} taxation in Europe

    Energy Technology Data Exchange (ETDEWEB)

    Tinggaard Svendsen, G.

    1996-05-01

    The European Union and USA plan to stabilize the emission of carbon dioxide by the year 2000 in comparison to the 1990 level. Denmark aims to reduce CO{sub 2} emission by 20% by 2005 in comparison to 1988 levels. The question of how these goals can be achieved at the least cost is addressed, taking into consideration political, economic and administrative constraints. The analysis of political barriers is based on the public choice theory and the neo-classical theory of economics is used to analyse economic and administrative impediments. The author concludes that the combination of taxation and the permit market would be the most cost-effective with regard to CO{sub 2} reduction. If a country can develop permit markets that do not damage industrial competitiveness, industry may increase exports and the following increase in production will subsequently increase the tax revenue. Green taxation of households and the transportation sector could provide a revenue that may be used to reduce distorted income taxes and so also increase production. CO{sub 2} taxation may be economically rational for Denmark. (AB) 239 refs.

  13. Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

    Full Text Available Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.

  14. Strategic Messaging to Promote Taxation of Sugar-Sweetened Beverages: Lessons From Recent Political Campaigns

    Science.gov (United States)

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L.; Gollust, Sarah E.

    2014-01-01

    Objectives. This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. Methods. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. Results. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining “sugar-sweetened beverage” and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Conclusions. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates. PMID:24625177

  15. The internal rate of return of photovoltaic grid-connected systems. A comprehensive sensitivity analysis

    Energy Technology Data Exchange (ETDEWEB)

    Talavera, D.L.; Nofuentes, G.; Aguilera, J. [Grupo de Investigacion y Desarrollo de Energia Solar y Automatica, Escuela Politecnica Superior, University of Jaen, Campus de las Lagunillas, s/n. 23071 Jaen (Spain)

    2010-01-15

    At present, photovoltaic grid-connected systems (PVGCS) are experiencing a formidable market growth. This is mainly due to a continuous downward trend in PV cost together with some government support programmes launched by many developed countries. However, government bodies and prospective owners/investors are concerned with how changes in existing economic factors - financial incentives and main economic parameters of the PVGCS - that configure a given scenario may affect the profitability of the investment in these systems. Consequently, not only is a mere estimate of the economic profitability in a specific moment required, but also how this profitability may vary according to changes in the existing scenario. In order to enlighten decision-makers and prospective owners/investors of PVGCS, a sensitivity analysis of the internal rate of return (IRR) to some economic factors has been carried out. Three different scenarios have been assumed to represent the three top geographical markets for PV: the Euro area, the USA and Japan. The results obtained in this analysis provide clear evidence that annual loan interest, normalised initial investment subsidy, normalised annual PV electricity yield, PV electricity unitary price and normalised initial investment are ordered from the lowest to the highest impact on the IRR. A short and broad analysis concerning the taxation impact is also provided. (author)

  16. Optimal Petroleum Taxation Subject to Mobility and Information Constraints

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, Petter

    2001-10-01

    Two recent noticeable international developments in the petroleum industry have been mergers and acquisitions, and the opening of new oil producing provinces for transnational oil companies. Both factors contribute to sharpening the international competition between various petroleum provinces in attracting the most competent companies. In addition, we have experienced that the transnational companies have changed their strategies. To an increasing extent they seem to choose a focusing strategy. Many functions are outsourced and one tries to concentrate the activity to a limited number of core countries, and even particular geological structures within the individual countries. The article discusses the implications of the new setting for optimal tax and regulatory design. (author)

  17. International trends: Sales, use and consumption taxation of e-commerce

    Directory of Open Access Journals (Sweden)

    Francisco A. Laguna, J.D.

    2002-01-01

    Full Text Available ¿Cómo se aplican los principios fiscales tradicionalmente aceptados en la imposición de gravámenes a las transacciones electrónicas B2B y B2C? Este artículo presenta los diferentes enfoques utilizados tanto en Estados Unidos como en la Unión Europea para tales efectos; resalta la manera en que han sido interpretados y permite observar las consecuencias legales de su aplicación.

  18. Smokeless tobacco product prices and taxation in Bangladesh: Findings from the International Tobacco Control Survey

    Directory of Open Access Journals (Sweden)

    N Nargis

    2014-01-01

    Full Text Available Introduction: Smokeless tobacco use occupies a significant portion of overall tobacco consumption in Bangladesh. Yet very little is known about the effectiveness of tax and price policy in controlling the use of smokeless tobacco use in the country. Methods: The paper examines the price distribution of various smoked (cigarette, bidi and smokeless tobacco products (zarda, gul using the univariate Epanechnikov kernel density function. It estimates the own and cross price elasticity of demand for the most widely used smokeless tobacco product zarda using two-step regression analysis. The analysis is based on data from the ITC Bangladesh Wave 3 Survey which is a nationally representative cohort survey of tobacco users and nonusers conducted in in Bangladesh during 2011-12. Results: The price elasticity of lower price brands of zarda is estimated at −0.64 and of higher priced brands at −0.39, and the cross price elasticity of zarda with respect to cigarette price at 0.35. The tax increase on smokeless tobacco needs to be greater than the tax increase on smoked tobacco to bridge the wide price differential between the two types of products that currently encourages downward substitution from smoked to smokeless tobacco and discourages quitting behavior. Conclusions: This paper argues that increasing tax on smokeless tobacco simultaneously with the tax increase on smoked tobacco can have significant negative impact on the prevalence of smokeless tobacco use in Bangladesh. Finally, a specific excise system replacing the existing ad valorem excise tax can substantially contribute to the revenue collection performance from smokeless tobacco products.

  19. Review of Taxation Work in 2005 and Plans for 2006

    Institute of Scientific and Technical Information of China (English)

    State Administration of Taxation

    2006-01-01

    @@ In 2005,China's total tax revenue topped 3.0866 trillion Yuan (excluding tariffs and agricultural taxes), up 20%and 514.8 billion Yuan over 2004 and exceeding 3 trillion Yuan for the first time. During the 10th five-year plan period,the total tax revenue remitted into the state coffer amounts to 10.9217 trillion Yuan, with an average annual increase of 19.5%; and the revenue in the fifth year more than doubles that in the first year. The fast and steady growth of the tax revenue in pace with the economic growth has greatly enhanced the country's financial strength and provided solid financial guarantee for the country's efforts to build a well-off society in an all-round way.

  20. Review of Taxation Work in 2005 and Plans for 2006

    Institute of Scientific and Technical Information of China (English)

    State; Administration; of; Taxation

    2006-01-01

      In 2005,China's total tax revenue topped 3.0866 trillion Yuan (excluding tariffs and agricultural taxes), up 20%and 514.8 billion Yuan over 2004 and exceeding 3 trillion Yuan for the first time. During the 10th five-year plan period,the total tax revenue remitted into the state coffer amounts to 10.9217 trillion Yuan, with an average annual increase of 19.5%; and the revenue in the fifth year more than doubles that in the first year. The fast and steady growth of the tax revenue in pace with the economic growth has greatly enhanced the country's financial strength and provided solid financial guarantee for the country's efforts to build a well-off society in an all-round way.……

  1. Progressive taxation as a tool for providing the budget system stability

    Directory of Open Access Journals (Sweden)

    Margarita A. Vakhtina

    2016-01-01

    Full Text Available Objective to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socioeconomic stability of the country in 2016. Methods comparative and dynamic analysis classification and typology description and measurements including using the tools of institutional Economics the data were interpreted using tables. Results it is shown that due to the lack of financial resources the government has to make unpopular decisions that reduce the level of social support of the population for the near future. The adopted laws stipulating the principles of address character and needs when providing regional measures of social support increase the risks of poverty and inequality. The analysis has been made of the ranking position of Russia and member countries of the Organization for Economic Cooperation and Development in terms of GDP per capita human development index and quality of life index. The article grounds the need for institutional change to facilitate transition to progressive taxation and redistribution of the tax burden from the poor and middle classes to the super rich. The flat personal income tax rate has not led to the desired results of growing tax revenues in the budget. Russia is still among the top ten states with the largest tax evasion losses. The weak redistributive mechanisms including a flat scale of personal income tax regressive social security contributions and low property taxes lead to stagnation inequality underfunding of education and health. Scientific novelty the article proves the conclusion about need of institutional transformations associated with changing the current tax policy priorities. The transition to a progressive scale of income and wealth taxation promotes the transfer of tax burden from the middle and poor to the rich. These measures can provide a double economic effect. On the one hand the principle of effective taxation

  2. The impact of Taxation on Bank Leverage and Asset Risk

    NARCIS (Netherlands)

    Horvath, B.L.

    2013-01-01

    Abstract: The tax-bene t of interest deductibility encourages debt nancing, but regulatory and market constraints create dependency between bank leverage and risk. Using a large international sample of banks this paper estimates the short and long run effects of corporate income taxes (CIT) on bank

  3. Environmental epidemiology: What's at stake: open issues and methodologies -- report from the 26th Annual Conference of the International Society for Environmental Epidemiology (ISEE).

    Science.gov (United States)

    Carugno, Michele

    2015-01-09

    At the end of last August, the University of Washington (UW) in Seattle welcomed over 1,100 attendees at the 26th Annual ISEE Conference - "From Local to Global: Advancing Science for Policy in Environmental Health"...

  4. The taxation of interest payments between associated enterprises

    OpenAIRE

    ÄimÀ, Kristiina

    2009-01-01

    Topic: The study is linked to the concept of a group of companies. A group is at the same time a legal and economical phenomenon. An international group of companies consists of companies and permanent establishments located in different states. The study covers not only subsidiaries to be consolidated to the group financial statement, but also associated enterprises where the group’s ownership can be below 50% and which will not, therefore, be consolidated. Such associated enterprises whic...

  5. Developing municipal taxation and improving local public performance: From regulation to a financial strategy for the municipality

    Directory of Open Access Journals (Sweden)

    Ali DEBBI

    2014-06-01

    Full Text Available Local taxation remains a research topic over which debate is still running. This research theme, that represents a focal point in economics, legal science and management science, requires further exploration. Indeed, most research has focused on the technical aspect of the local taxation: its base, design, value, assessment and collection process. Another strand of research is more interested in the legal aspects of local taxation and its contribution in the State tax. However, we believe that this subject remains largely unexplored in the managerial approach. This line of research could highlight the appropriate local public management variables. In this paper, we discuss the relationship between local taxation and one basic concept of local public management which is: local public performance. We first explain how we can evaluate the tax activity and the financial health of municipality and the main indicators used to measure it. Next, we define local public performance. And finally, we show the relationship between local taxation and local public performance. We show also that the regulatory concerns of the Algerian mayor are moving towards the adoption of a financial strategy for the municipality.

  6. Swiss taxation policies to curb CO{sub 2} emissions

    Energy Technology Data Exchange (ETDEWEB)

    Bahn, O.; Kypreos, S. [Paul Scherrer Inst. (PSI), Villigen (Switzerland); Fragniere, E. [HEC-Lausanne, Lausanne (Switzerland)

    1997-06-01

    This study offers insights about the design of economically efficient policies to curb carbon dioxide (CO{sub 2}) emissions in Switzerland. The method uses MARKAL, a bottom-up engineering model of the energy system. Based on a stochastic programming approach, this study proposes as a first option the introduction of a hedging carbon tax. Using then a multinational MARKAL model, this study considers as a second alternative an international co-operation to curb jointly CO{sub 2} emissions by means of a uniform carbon tax. (author) 1 fig., 6 refs.

  7. On the role of taxation and tax control institutions in implementation of sustainable development strategy in modern Russia

    Directory of Open Access Journals (Sweden)

    Zamir Sagirovich Yakupov

    2015-03-01

    Full Text Available Objective to research scientific approaches to the institution of tax control taking into account the basic theories and scientific concepts that affect the functioning of this institution. Methods logical and statistical methods were applied as well as methods of deduction and induction scientific abstraction. Results it is proved that sustainable economic development can be achieved by enhancing the financial and taxation mechanism. The institute of tax control is viewed as a softener of economic crises. Mechanisms are proposed to influence the crises and to minimize the losses of both taxpayers and the state. Scientific novelty the model is proposed of the taxation tools and mechanisms for sustainable development of Russia. Practical value the possibility to increase the value and efficiency of the taxation mechanisms for sustainable development. nbsp

  8. Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness

    Directory of Open Access Journals (Sweden)

    Tjernberg Mats

    2016-05-01

    Full Text Available Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases. I maintain in this article that legal certainty would benefit from explicit signals from the state about the requirement of special knowledge and unbiasedness in authority and court decisions. These signals could well take the form of specialization in the courts. The need for specialized expertise is particularly extensive in tax law. It is also crucial for the agencies’ officials and judges to be aware that a subjective sense of unbiasedness in decision making does not necessarily mean that the unbiasedness aimed for has been attained. Self-awareness of this kind would ensure that argumentation and grounds for decisions would be made credible and transparent, to the benefit of legal certainty.

  9. PROSPECTS OF MORTGAGE ARE IN UKRAINE IN THE CONTEXT OF REFORMATION OF THE TAXATION OF PROPERTY: ESTIMATION OF RISKS

    Directory of Open Access Journals (Sweden)

    L. Hudzynska

    2014-12-01

    Full Text Available This article explores the possible risks of taxation introduction of real estate owned by the people, for the system of bank mortgage lending in Ukraine. The current state of the mortgage market in Ukraine is reviewed. The influence of the Institute property taxation in general increase of the fiscal burden on citizens is investigated. A possible state in the contingents of households in terms of pay, including in the investment sphere is reviewed. Approaches of model property taxation, which is owned by citizens, are suggested. Proposed not to tax property (household used by a person as a primary residence. This approach is seen as prevention for loss of real estate that is used as the basis of residence by citizens, in case of loss of solvency over objective, independent reasons, and as a tool to ensure the proper fulfillment of obligations by mortgage according to real contracts.

  10. Annual Report 2000

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-07-01

    The Institut Laue-Langevin (ILL) is an international research center using neutrons to probe the microscopic structure and dynamics of a broad range of materials. This annual report presents the ILL activities in 2000: the scientific highlights, the Millennium programme and the new developments, the workshops organized by the ILL, the experimental programme and the publications. (A.L.B.)

  11. Effects of Tobacco Taxation and Pricing on Smoking Behavior in High Risk Populations: A Knowledge Synthesis

    Directory of Open Access Journals (Sweden)

    David Boisclair

    2011-10-01

    Full Text Available Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success.

  12. Thinking and Experience in the Teaching and Learning the Principles of Taxation Curriculum%“税收原理”课程教学改革的实践与思考

    Institute of Scientific and Technical Information of China (English)

    宋雷娟

    2012-01-01

    To undergraduates majoring in taxation, the study of the course Principles of Taxation serves as a foundation for further studies of Tax Law, Foreign Tax System and International Taxation. The course has a direct effect on the understanding of those follow-up courses and enables students to analyze and solve tax problems in their future work. In practice, the traditional teaching methods of teachers preaching while students listening cannot meet the requirements of social need for qualified personnel. However, combining the receptive study and research study can maximize the advantages and minimize the disadvantages and improve the training quality.%税收原理是税务专业本科生学习税法、外国税制和国际税收等课程的前置课程,这门课程学习掌握的效果直接影响着学生对后续课程的理解深度,以及走上工作岗位后分析和解决税务问题的能力。在实践教学中,传统“教师讲,学生听”的讲授方式下的接受性学习,日益不能适应社会发展对人才的要求,而接受性学习和研究性学习结合应用的方法可以扬长避短,提高人才培养的质量。

  13. Influence of Taxation on Supply and Demand in Tomorrow’s Crowd Energy Paradigm

    Institute of Scientific and Technical Information of China (English)

    James Craven; Evgenia Derevyanko; Mario Gstrein; Bernd Teufel

    2015-01-01

    Abstract-The emergence of the energy self-sufficient home presents a new role for government taxation. Policymakers now face the challenge of reflecting this technological change in their decision-making and must assume a greater level of engagement. This paper proposes a number of original fiscal concepts for policymakers to implement in the support of micro-grid development. These are designed to optimise a sustainable transition away from the centralised energy system whilst creating shared value among stakeholders throughout the value chain. Concepts are based on residential micro-grid schemata in Switzerland and are applicable in other countries.

  14. Evaluating nitrogen taxation scenarios using the dynamic whole farm simulation model FASSET

    DEFF Research Database (Denmark)

    Berntsen, J.; Petersen, B.M.; Jacobsen, Brian H.;

    2003-01-01

    The whole farm model FASSET ver. 1.0 was used for evaluation of the environmental and economic consequences of implementing different nitrogen taxes. The taxation policies analysed were a tax on nitrogen in mineral fertiliser, a tax on nitrogen in mineral fertiliser and imported animal feedstuff...... of the taxes for each farm type on crop rotation, fertiliser use and pig production were estimated by the Linear Programming module of FASSET. The dynamic simulation module of FASSET evaluated the environmental and economic consequences of the new production plans. The social abatement cost of reducing nitrate...

  15. The distribution of the burden of taxation from the point of view of equity

    Directory of Open Access Journals (Sweden)

    Mateusz Langer

    2016-03-01

    Full Text Available The goal of this paper is to clarify the basic point of view of equity from a perspective of modern finance theory. The author strives to determine whether, and if so, what role does the equity at distribution of the burden of taxation in the state. In particular, research has shown in a broader context the basic approach to get the point of equity, and innovative conceptuality as a reflex of the values and postulates of law. The material in this article is an interdisciplinary investigation of equity as a quite important and complex issue of theory, philosophy and practice of law.

  16. Energy demand, substitution and environmental taxation: An econometric analysis of eight subsectors of the Danish economy

    DEFF Research Database (Denmark)

    Møller, Niels Framroze

    2017-01-01

    in a more environmental-friendly direction. For eight subsectors of the Danish economy, time series (1966–2011) are modeled by means of partial Cointegrated VARs. Long-run demand relations are identified for all subsectors and robust price elasticities are supported in five cases. The results are used......This research contains an econometric analysis of energy demand in trade and industry which allows for substitution between electricity and other energy carriers when relative prices change. The presence of substitution suggests that taxation can be a means of changing the energy input mix...

  17. New taxation on passenger vehicles and energy consumption. Impact on energy and CO{sub 2} from changed taxation in April 2007; Nye bilafgifter og energiforbrug. Energi- og CO{sub 2}-maessige effekter af afgiftsaendringen i april 2007

    Energy Technology Data Exchange (ETDEWEB)

    Gravesen, R.; Vestergaard, L.; Hedegaard Soerensen, C. (Tetraplan A/S, Copenhagen (Denmark))

    2009-01-15

    In April 2007 the Danish taxation on passenger vehicles was changed to, amongst other things, lower the CO{sub 2} emission. The changed taxation affects one out of five people, who have purchased a new vehicle for passenger use. And it has improved the overall fuel efficiency of the newly sold passenger vehicles by three percent. However, much of the improvement is based on a shift from gasoline to diesel engines leading to only a slightly lower overall energy consumption and CO{sub 2} emission - about a half percent. The general trend of downsizing and shift from gasoline to diesel engines is only partly due to the changed taxation. Rising oil and fuel prices as well as increased focus on energy consumption and CO{sub 2} emission are the major reason for buying a more fuel efficient vehicle for passenger use. Three out of four people buying new passenger vehicles are willing to choose a more fuel efficient type if the purchase tax and thus the price is lowered. Half of the people buying new passenger vehicles also agree on changing the taxation on passenger vehicles from a purchase based tax, which is quit high in Denmark, to a tax based on the use of the vehicles. Moreover, a majority agree that the taxes on passenger vehicles should, to an even larger extend than today, be based on energy use and CO{sub 2} emission. (au)

  18. Influence of transaction costs on controlling activity of territorial taxation bodies

    Directory of Open Access Journals (Sweden)

    Natalya A. Bondareva

    2016-01-01

    Full Text Available Objective to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state expenditures on tax control. Methods general scientific synthesis deduction induction generalization testing interviewing observation forecasting scientific abstraction statistical analysis logic and methods of grouping and classification expert assessment. Results the analysis and grouping of transaction costs of controlling activities of the territorial taxation bodies have been carried out. It was found that the most time and resource consuming are onsite tax inspections. The factors that have a significant impact on the efficiency of tax control were revealed. It is proved that the release of material and time resources contributes to the transformation of the tax bodies. Scientific novelty the main problem of implementation of the onsite tax control is its costs. The existing studies do not give a systematic list of tax control costs of the territorial tax bodies in general and transaction costs of tax control in particular. The author shows that the reduction of transaction costs as factors of influence on the tax control will free up the working time of the inspectors and will bring economic benefits and also will allow to consolidate territorial tax bodies and change the status of a tax inspector. Practical significance reducing the cost of tax control is becoming increasingly important in terms of saving financial resources of the state.

  19. Avoiding adverse employment effects from electricity taxation in Norway: What does it cost?

    Energy Technology Data Exchange (ETDEWEB)

    Bjertnaes, Geir H., E-mail: ghb@ssb.no [Statistics Norway, Research Department, PO Box 8131 DEP, 0033 Oslo (Norway)

    2011-09-15

    Welfare analyses of energy taxes typically show that systems with uniform rates perform better than differentiated systems. However, most western countries include some exemptions for their energy-intensive export industries and thereby avoid this potential welfare gain. find that uniform taxation of carbon emissions in combination with a wage subsidy preserves jobs in these industries at a lower welfare cost compared with a differentiated system. The wage subsidy scheme generates a substantial welfare gain per job saved. This study, however, finds that welfare costs are substantial when less accurate policy measures, represented by production-dependent subsidies, protect jobs in Norwegian electricity-intensive industries. The welfare cost per job preserved by this subsidy scheme amounts to approximately 60% of the wage cost per job, suggesting that these jobs are expensive to preserve. A uniform electricity tax combined with production-dependent subsidies preserves jobs at a lower welfare cost compared with the current differentiated electricity tax system. - Highlights: > Avoiding adverse employment effects from electricity taxation is costly in Norway. > Uniform Norwegian electricity tax with job-preserving subsidies improves welfare. > The welfare cost of Norwegian job-saving subsidies amounts to 60% of the wage.

  20. Transition to an aging Japan: public pension, savings, and capital taxation.

    Science.gov (United States)

    Kato, R

    1998-09-01

    This study examined options for compensating for the shortages of money for public pensions due to population aging in Japan: increases in pension contributions, consumption pension taxes, interest income pension taxes, and inheritance pension taxes. The analysis relied on simulation in an expanded life cycle growth model. Data were obtained from 1992 estimations of population by the Institute of Population Problems of the Ministry of Health and Welfare. This study is unique in its use of real population data for the simulations and in its use of transition states. The analysis begins with a description of the altered Overlapping Generations Model by Auerback and Kotlikoff (1983). The model accounts for the inaccuracy of lifetime and liquidity constraints and ordinary budget constraints and reproduces the consumption-savings profiles of older people and incorporates wage income taxation and other forms of taxation. Income includes wage and interest income. The analysis includes a description of the method of simulation, assumptions, and evaluation of the effects of population aging. It is assumed that narrower government sector spending on general expenditures per worker will increase by 1% every year. It is concluded that national saving rates will probably decrease due to population aging. The lowest levels of capital stock and savings will result from higher pension contributions. The highest level of capital stock will result from higher consumption pension taxes during 1990-2015. Preferred policies should focus on increasing interest income rates.

  1. Relationship between Overall Debt, Taxation and the Basel Index in Major Financial Institutions in Brazil

    Directory of Open Access Journals (Sweden)

    Paulo César de Melo Mendes

    2016-04-01

    Full Text Available Research regarding the capital structure of banks points to the regulatory minimum capital requirement established by the Basel agreements as its main determinant. For other kinds of enterprise, capital structure is pointed to by several theories as a tax planning alternative, since the use of debt allows tax savings. Given the debt characteristics of banks, which prevent the deduction of interest in the calculation of income taxes and thus prevent tax savings through debt, the use of capital structure for tax planning by financial institutions is less evident. In view of this, in addition to contributing to research on the determinants of the capital structure of banks, this study has the objective of examining the relationship between overall debt, taxation and the BIS ratio of financial institutions located in Brazil. The initial sample consisted of the 50 largest banks, identified by the criterion of net income in 2012; but due to lack of availability of information and adjustments made to assure the efficacy of the study, the final sample was made up of 34 financial institutions. The baseline for analysis was the mean values of data from 2010 to 2012 and data were analyzed using correlation analysis and multiple linear regression. No relationship was found between taxation and banks' overall indebtedness. However, influence of the regulatory minimum capital requirement on the capital structure of financial institutions was observed.

  2. ASSESSMENT OF THE CURRENT STATUS OF AGRICULTURE ORGANIZATION OF KRASNODAR REGION IN THE FIELD OF TAXATION

    Directory of Open Access Journals (Sweden)

    Sigidov Y. I.

    2016-09-01

    Full Text Available In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region”

  3. THE IMPACT OF THE FINANCIAL CRISIS ON TAXATION IN ROMANIA AND IN EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    TEODORESCU CRISTIAN DRAGOS

    2014-05-01

    Full Text Available The financial and economic crisis that began in 2007 and deeply felt in Romania from 2008 affected the real economy and had a profound impact on the whole society. This study seeks the impact of the crisis on the evolution of taxes in Romania and in the European Union. The main fiscal evolutions are analyzed from the point of view of the personal and corporate taxes, social contributions, taxes on property, related with the development of national and European macroeconomic indicators. Based on official data for 2008-2012, I processed and interpreted the data, reaching conclusions on taxation in our country and in Europe. Thus I concluded that Romania has a low rate on incomes, profit or dividend tax. At European level the progressive taxation is used by most states, to the detriment of the flat one. The taxes and fees quotas vary from state to state, but are subject to Community and national legal regulations. In terms of revenue structure, Romania follows the European trend in that indirect revenues is the primarily budgetary resource.

  4. 7th International Conference of Political Economy

    Directory of Open Access Journals (Sweden)

    Gülçin BEKEN

    2016-06-01

    Full Text Available Abstract. In this study, the 7th International Conference of Political Economy in İstanbul was evaluated. This year it  was organized by Marmara University Faculty of Economics and Batman University Faculty of Economics and Administrative Sciences with the cooperation of their international supporters all over the world. These conference series are said to be successful to bring all the scholars, academicians, students, and volunteers who are interested in political economy. Starting from 2009, the contribution of these conference series into the field of political economy is undeniable.Keywords. Political Economy, State, Taxation, Institutions, Poverty.JEL. F50, P16, H20, H70.

  5. International Reports.

    Science.gov (United States)

    Tabb, Winston; Bender, David R.; Haycock, Ken; Horodyski, John

    2001-01-01

    Includes three annual reports: one from the International Federation of Library Associations and Institutions, the Special Libraries Association, and a report on innovations in Canadian libraries that discusses electronic initiatives, partnerships, books and publishing, school libraries, national issues, local challenges, and funding. (LRW)

  6. Corporate tax in an international environment – Problems and possible remedies

    Directory of Open Access Journals (Sweden)

    Kari Seppo

    2015-09-01

    Full Text Available The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.

  7. Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present

    Directory of Open Access Journals (Sweden)

    Karlsson Johannes

    2015-12-01

    Full Text Available This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.

  8. Taxation of multiple greenhouse gases and the effects on income distribution : A case study of the Netherlands

    NARCIS (Netherlands)

    Kerkhof, Annemarie C.; Moll, Henri C.; Drissen, Eric; Wilting, Harry C.

    2008-01-01

    Current economic instruments aimed at climate change mitigation focus on CO2 emissions only, but the Kyoto Protocol refers to other greenhouse gases (GHG) as well as CO2. These are CH4, N2O, HFCs, PFCs and SF6. Taxation of multiple greenhouse gases improves the cost-effectiveness of climate change m

  9. The costs of diabetes among Australians aged 45–64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030

    Science.gov (United States)

    Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

    2017-01-01

    Objectives To project the number of people aged 45–64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. Design A simulation study of how the number of people aged 45–64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics’ Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Setting Australian population aged 45–64 years in 2015, 2020, 2025 and 2030. Outcome measures Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. Results 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Conclusions Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and

  10. Rational Taxation

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Individual income tax reform is expected to narrow the gap between the rich and the poor People earning less than 2,000 yuan ($274)a month will not have to pay income tax in 2008.This is good news for Chinese breadwinners who have increasingly felt the pin- ch of rising prices in the past year. On December,23 2007,the draft amend- ment to the Law on Individual Income Tax was submitted to the Standing Committee of the National People’s Congress(NPC),

  11. A Technical Remark on the Problem of the Optimum Income Taxation

    Directory of Open Access Journals (Sweden)

    Xabier Ruiz del Portal

    2005-05-01

    Full Text Available The conventional results on optimal income taxation were derived originally by Mirrlees (1971, and others, from the necessary conditions that characterize the solution of maximum welfare. However, these conditions contained weaknesses, under the form of two implicit assumptions, impossible to handle with the type of variation employed for their proof in Mirrlees (1969 . The method we present overcomes these weaknesses, and allows restoring the validity of the mentioned results. We conclude that the so-called qualitative features of the optimal tax are less general than has been thought traditionally. In concrete, such features cannot be so easily defended without imposing, upon the tax-schedule, some degree of differentiability beyond the less demanding property of upper semi-continuity adopted in Mirrlees (1969, 1971.

  12. Analysis of cooperative society and taxation in the Mixteca region, Mexico

    Directory of Open Access Journals (Sweden)

    Analaura Medina Conde

    2015-11-01

    Full Text Available Due to the richness of the cooperative that lies mainly in its principles constitutes an important alternative for local development, the overall research objective was an analysis of the situation of the Cooperative Society in the Mixteca region of Oaxaca, which is one of the poorest and most marginalized regions of Mexico and its taxation, is a mixed qualitative and quantitative research transectional exploratory approach, the method of legal doctrine and the analytical method for statistical review provided by the National Statistics Directory of Economic Units, National Institute of Statistics and Geography and the database is used of the Labor Secretary Oaxaca.Received: 08.05.2015 Accepted: 17.07.2015

  13. Accounting and Taxation Issues Concerning the Activity of Forest Exploitation in Romania

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2015-05-01

    Full Text Available The activity of exploitation represents a main sector in the production process of the forest economy. This activity contains works of cropping, collection, transportation and processing of raw wood, by using production means, manuals and mechanized. The Romanian forest fund is managed by the National Department of Forests, by the forestry districts, public and private companies with legal personality, which draw up check balance, balance sheet and their own budget of incomes and expenses. The registering in accounting of the operations in the forest exploitation activity presents numerous features, given by the profile of this activity: specific documents, specific valuation and specific costs of processing. The Fiscal Code stipulates also special taxes for the forest exploitation activity, related to the fact that, there are exploited natural resources, and the activity has a major impact on the environment. In the other hand, the acquisitions and sellings of wood are placed under a special regime of taxation.

  14. Taxation and Societal Development in Nigeria: Tackling Kano’s Hidden Economy

    Directory of Open Access Journals (Sweden)

    Usman Sani Kofar Wambai

    2013-03-01

    Full Text Available This paper looks at taxation as a tool for societal development with a view to assessing the nature and size of Kano’s hidden economy; identify those in the hidden economy; and the appropriate approach to tackling such an economy. The survey method was used to administer questionnaire on 40 respondents to generate data which is measured on a simple majority or percentage of opinions. It was discovered that informality is a self-reported lack of tax compliance in a sample of individuals and businesses who also answered questions on a large set of issues. The study found that more tax compliance is significantly associated with adequate campaign and judicious utilization of tax funds. The paper recommends that the tax base should be expanded in order to bring the hidden economy into the tax net, the tax law shall also be simplified to get rid of ambiguity in the interpretation of its provisions.

  15. Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

    Directory of Open Access Journals (Sweden)

    Robert Ullmann

    2008-06-01

    Full Text Available Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or consumption tax influences compliance. We find that median compliance is 10.2 percentage points higher in the income tax framing. Further, we find that subjects' reaction to a change in tax rates is comparable, but reaction towards a change in detection rates is higher in the consumption tax scheme. We conclude that behavioral patterns should be taken into account when drawing conclusions about the direct-indirect tax mix

  16. Taxation of Spouses: A Cross-Country Study of the Effects on Married Women's Labour Supply

    DEFF Research Database (Denmark)

    Callan, Tim; Dex, Shirley; Smith, Nina

    1999-01-01

    The labour force participation rate of married women varies considerably between the European countries. There may be several explanations for this evidence. In this study, the effect of the different income tax schemes on female labour force participation is investigated and compared. A common...... labour supply function is estimated on cross-section household samples for each of the countries Britain, Denmark, Ireland, and East and West Germany. Based on the estimated labour supply functions, we calculate for each of the countries the hypothetical part time and full time participation rates...... of married women if the households were taxed by either separate or split taxation principles, as in Britain and Ireland, respectively. The results show that the design of the tax scheme is highly important for the economic incentives that married women face and their resulting labour supply behaviour....

  17. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

    Energy Technology Data Exchange (ETDEWEB)

    Trumpy, T. [International Legal Counsel, Brussels (Belgium)

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

  18. THE EFFECTS OF DIRECT TAXATION OVER THE ECONOMIC AGENTS FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2012-06-01

    Full Text Available In Romania, in the context of enrolling the national economy on the path of the market economy, the policy makers had taken a series of measures that had affected, on one side, the establishment of excises and taxes, and on the other side, its future adjustment. These actions, most of the times have not reached their planned purpose or even in some situations they had effects contrary to those expected. At company level the implications of the direct taxes imply: the number and configuration of economic agents, their legal structure, the territorial dispersion and their size, but also the economic- financial performances (turnover, gross investments, value added. The analysis performed in this sense in Romania, on the time horizon 1995-2009, tries to evaluate quantitatively and qualitatively the effects generated by the direct taxation over different macro and microeconomic measures.

  19. Non-execution of laws or decisions of a taxation body

    Directory of Open Access Journals (Sweden)

    Ekaterina Vladimirovna Shestakova

    2015-09-01

    Full Text Available Objective to consider the protection of both the state and the taxpayer in order to improve the implementation of laws and decisions of tax bodies basing on the fact that the central problem of tax legislation is the problem of nonexecution of the Taxation Code and judicial acts. Methods general and specific scientific methods of research were used including systematic and structured problemtheoretical formallegal logical methods etc. Results the reasons are analyzed of nonexecution or improper execution of legislative acts and court decisions by taxpayers. It is concluded that the taxpayer has fewer possibilities to force the tax body to execute the court decision while these possibilities of the taxpayer are hidden in the Taxation Code. Recommendations are given to increase the opportunities for taxpayers to protect their rights from the arbitrariness of bureaucratic bodies means of taxpayersrsquo rights protection are systematized. Scientific novelty the main problem of nonexecution of the laws and decisions of tax bodies is the presence of persons who do not fulfill their responsibilities as taxpayers. In addition the reasons of nonexecution of laws and decisions of tax authorities are not systematized as well as the issues of combating these trends and the statutory possibilities of the taxpayerrsquos nonexecution of the laws and decisions of tax bodies as a means of protecting their interests. However the development of the law enforcement system can be achieved by improving the taxpayersrsquo rights protection. The author proposes specific measures to improve the taxpayer protection which will increase the citizens awareness and the budget replenishment. Practical significance of the study is to protect the state by improving the protection of every citizen and legal entity. The taxpayer should know that the state is not only a punitive mechanism but a mechanism that can protect a particular taxpayer. nbsp

  20. Alcohol taxation, economic recession, and mortality changes in five European countries

    Directory of Open Access Journals (Sweden)

    Andreeva, Tatiana

    2012-07-01

    Full Text Available BACKGROUND: Since 2008 some mortality decline is observed in several European countries including Latvia, Lithuania, and Ukraine. We hypothesized that this decline could be caused by decreased alcohol use facilitated by both economic recession and alcohol taxation. This study aimed to check this hypothesis.METHODS: Besides the abovementioned countries which suffered from the economic recession and have increased alcohol excise taxes, we considered data from the WHO-Euro mortality database for Poland which did not suffer from GDP decline and Ireland which decreased alcohol excise in 2009. Both per capita GDP growth change (from -18% in Latvia to +2% in Poland and alcohol excise change (from -20% in Ireland to +60% in Ukraine compared to 2008 rates were considered as independent variables. The outcome was percentage of real mortality decline compared to 2009 extrapolation of 2000-2008 trends, which were built using linear regression separately for major groups of death causes earlier shown to have changed in 2009. Population groups aged 30-59 were considered as those whose mortality declined most.RESULTS: Ten percent increase in alcohol excise taxes was associated with 9.4% decline in respiratory mortality from expected rate, 5.7% decline in causes of death related to nervous system, 4.9% decline in external causes of death, 4.8% decline in circulatory system deaths, 3.5% decline in infectious diseases as causes of death. Cardiovascular mortality decline was marginally associated with measurements of economic crisis (0.7% decline per 1% GDP fall.DISCUSSION: During the economic recession, the portion of all-causes mortality that has declined is most likely alcohol-related. Death causes that have mostly declined during the recession are more strongly associated with alcohol taxation than with GDP fall. Cardiovascular deaths decline related to the economic crisis could have been related to diet changes including smaller proportion of fatty and

  1. Annual course of retraining for the occupational exposure personnel of the laboratory of internal dosimetry; Curso anual de reentrenamiento para el POE del laboratorio de dosimetria interna

    Energy Technology Data Exchange (ETDEWEB)

    Alfaro L, M.M. [ININ, 52045 Ocoyoacac, Estado de Mexico (Mexico)

    2002-09-15

    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)

  2. International Federation of Library Associations Annual Conference Papers. Education and Research Division: Library Theory and Research Section (47th, Leipzig, East Germany, August 17-22, 1981).

    Science.gov (United States)

    Kolodziejska, Jadwiga; And Others

    Seven of these ten papers are concerned with library research in specific countries; the remaining three deal with library planning and ethics in research. Titles are "The Library as a Cultural Institution," by Jadwiga Kolodziejska, Poland; "The International Seminar 'Book and Library in Society' of the Polish Book and Readers…

  3. Sharing experiences to improve bereavement support and clinical care after stillbirth : report of the 7th annual meeting of the international stillbirth alliance

    NARCIS (Netherlands)

    Heazell, Alexander E. P.; Leisher, Susannah; Cregan, Mairie; Flenady, Vicki; Froen, J. Frederik; Gravensteen, Ida K.; De Groot-Noordenbos, Mariette; De Groot, Paul; Hale, Sue; Jennings, Belinda; Mcnamara, Karen; Millard, Caron; Erwich, Jan Jaap H. M.

    2013-01-01

    Stillbirth remains a global health challenge which is greatly affected by social and economic inequality, particularly the availability and quality of maternity care. The International Stillbirth Alliance (ISA) exists to raise awareness of stillbirth and to promote global collaboration in the preven

  4. Proceedings of the Annual Meeting of the Association for Education in Journalism and Mass Communication (74th, Boston, Massachusetts, August 7-10, 1991). Part IX: International Media.

    Science.gov (United States)

    Association for Education in Journalism and Mass Communication.

    The International Media section of the proceedings contains the following 17 papers: "West German Media Coverage of the United States and Soviet Union, 1983-1988" (Jeffrey L. Griffin); "Shakti: The Power of the Mother. The Violent Nurturer in Ancient Indian Text and Modern Commercial Cinema" (Jawahara K. Saidulla); "Telecommunications, Consumerism…

  5. Gearing Up for the Fair——Promoters are attracting overseas attention to the upcoming annual international investment and trade fair in Xiamen,southeast China

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    As the 10th China International Fair for Investment and Trade (CIFIT) draws near, a variety of promotional events are being intensively planned by the CIFIT organizing committee. The fair starts September 8, and in a bid to further raise the level of the exposition and better integrate it into the

  6. The Five E's: Ethnicity, Education, Economy, Equity, and Environment. Proceedings [of the] Annual Conference of the Global Awareness Society International (Chicago, Illinois, June 1994).

    Science.gov (United States)

    Huber, James H., Ed.; And Others

    The 23 conference papers in this proceedings include: (1) "Global Awareness Society International: Retrospectives and Prospectives" (Chang Shub Roh); (2) "Technology Transfer in Developing Countries: The Case of Turkey (1989-1994)" (Huseyin Ates; Asim Sen); (3) "Indigenous People, Environmental Protection and Globalization" (Edward D. Barker); (4)…

  7. VisionQuest: Journeys toward Visual Literacy. Selected Readings from the Annual Conference of the International Visual Literacy Association (28th, Cheyenne, Wyoming, October, 1996).

    Science.gov (United States)

    Griffin, Robert E., Ed.; And Others

    This document contains 59 selected papers from the 1996 International Visual Literacy Association (IVLA) conference. Topics include: learning to think visually; information design via the Internet; a program for inner-city at-risk children; dubbing versus subtitling television programs; connecting advertisements and classroom reading through…

  8. How to improve communication for the safe use of medicines?: Discussions on social marketing and patient-tailored approaches at the annual meetings of the WHO Programme for International Drug Monitoring.

    Science.gov (United States)

    Bahri, Priya; Harrison-Woolrych, Mira

    2012-12-01

    Over the past decade, the annual meetings of national centres participating in the WHO Programme for International Drug Monitoring have increasingly included discussions on how to improve communication between national pharmacovigilance centres, patients, healthcare professionals, policy makers and the general public, with the aim of promoting the safe use of medicines. At the most recent meetings, working groups were dedicated to discuss possible applications and implementation of social marketing and patient-tailored approaches. This article provides the history and a summary of the recent discussions and recommendations to support progress in this respect at national and global level. Recommendations are made to investigate and pilot these approaches in small-scale projects at national pharmacovigilance centres. Applying elements from the social marketing and patient-tailored approaches to support behaviours of safe medicines use in patients and healthcare professionals should give the pharmacovigilance community new tools to achieve their goal to minimize risks with medicines and improve patient safety.

  9. Continuity and internal properties of Gulf Coast sandstones and their implications for geopressured energy development. Annual report, November 1, 1980-October 31, 1981

    Energy Technology Data Exchange (ETDEWEB)

    Morton, R.A.; Ewing, T.E.; Tyler, N.

    1982-06-01

    Systematic investigation, classification, and differentiation of the intrinsic properties of genetic sandstone units that typify many geopressured geothermal aquifers and hydrocarbon reservoirs of the Gulf Coast region are provided. The following are included: structural and stratigraphic limits of sandstone reservoirs; characteristics and dimensions of Gulf Coast Sandstones; fault compartment areas; comparison of production and geologic estimates of aquifer volume; geologic setting and reservoir characteristics, wells of opportunity; internal properties of sandstones and implications for geopressured energy development. (MHR)

  10. Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines

    Directory of Open Access Journals (Sweden)

    Carlos Araújo Leonetti

    2015-06-01

    Full Text Available This article is intended to address aspecific aspect related to the taxation humanrights:  the right to full deduction of expenseswith medicines from the basis for calculat-ing the income tax. After a brief introductionto the topic of taxation human rights a rela-tively new vision in universal law, the articlemakes a foray into the income tax-individual,revisiting its basic concepts and principles. Ispresented, also, a brief history of the IRPF inBrazil, in order to better situate the subject infocus. In the sequel, the article faces the ques-tion about the deductions allowed, on the ba-sis of calculation of the tax. Finally, the articleanalizes the possible inclusion of spending onmedicines among these deductions, conclud-ing that it is an imperative of Fairness and re-spect to the Constitution

  11. Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

    Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

  12. Stochastic Funding of a Defined Contribution Pension Plan with Proportional Administrative Costs and Taxation under Mean-Variance Optimization Approach

    Directory of Open Access Journals (Sweden)

    Charles I Nkeki

    2014-11-01

    Full Text Available This paper aim at studying a mean-variance portfolio selection problem with stochastic salary, proportional administrative costs and taxation in the accumulation phase of a defined contribution (DC pension scheme. The fund process is subjected to taxation while the contribution of the pension plan member (PPM is tax exempt. It is assumed that the flow of contributions of a PPM are invested into a market that is characterized by a cash account and a stock. The optimal portfolio processes and expected wealth for the PPM are established. The efficient and parabolic frontiers of a PPM portfolios in mean-variance are obtained. It was found that capital market line can be attained when initial fund and the contribution rate are zero. It was also found that the optimal portfolio process involved an inter-temporal hedging term that will offset any shocks to the stochastic salary of the PPM.

  13. Pruvisional Administration Measures on Taxation of Resident Offices of Foreign Enterprises%外国企业常驻代表机构税收管理暂行办法

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Article 1.This set of measures is formulated in line with the Taxation Administration Law of the People's Republic of China(PRC,and hereinafter referred to as the taxation Administration Law)and its detailed implementation rules,the Corporate Income Tax Law of PRC and its detailed implementation rules,the Business Tax Provisional Rules of PRC and its detailed implementation rules,the VAT Provisional Rules of PRC and its detailed implementation rules.and related laws and regulations on taxation in order to standardize taxation administration of resident offices of foreign enterprises.

  14. Public choice and environmental regulation. Tradable permit systems in the United States and CO{sub 2} taxation in Europe

    Energy Technology Data Exchange (ETDEWEB)

    Tinggaard Svendsen, G. [The Aarhus School of Business, Dept. of Economics (Denmark)

    1996-05-01

    The thesis raises the question whether taxation or permit markets are most cost-effective in environmental regulation. The general answer given by the author is that a combination of these two economic control measures would minimize the cost of CO{sub 2} abatement. A `grandfather` permit market can prove to be more cost-effective than a CO{sub 2} tax with regard to organized interests: first because in the near future both industry and electric utilities will experience a growing competition in the common market, secondly because permit markets offer essential results to the environmental organizations. Taxation can come in useful where interests are poorly organized, like in households and transportation sector. Taxes can force environmental improvements through as well as eliminate tax distortion due to income tax reduction. Thus the state has a strong economic interest in development of economic incentive measures, increasing production and exports. The use of a comparative method and the rationale for transferring US experience to European ground is considered. CO{sub 2} taxation in Denmark and the failed attempt to introduce a common CO{sub 2} tax in the EU is analyzed. Perspectives of a CO{sub 2} market on an EU scale and global scale are discussed. (EG) 139 refs.

  15. 环境税决策的囚徒困境%Prisoner ’ s Dilemma of Environmental Taxation Decision

    Institute of Scientific and Technical Information of China (English)

    单顺安

    2013-01-01

    基于以往对于环境税的分析较少考虑参与人决策之间的相互影响,文章从环境税所涉及的参与人决策互动的博弈论角度来进行分析,阐释了由于地方政府和中央政府决策目标的不同,从而对污染外部性的处理存在差异,最终的结果会导致一种囚徒困境式的问题,并对囚徒困境式问题的破解提出了对策建议。%The strategy -interaction of players has been seldom considered in many studies on environmental taxation.This paper analyses environmental taxation decision by game theory , which considers the strategy -inter-action of players involved in environmental taxation decision.At the same time, considering the different solutions of pollution externality of local government and central government , which originate from their different decision tar-gets, this paper comes to a conclusion that game leads to prisoner ’ s dilemma.At last, this paper puts forward some advice to solve prisoner ’ s dilemma.

  16. 浅议我国电子商务征税问题%Discussion on electronic commerce taxation in China

    Institute of Scientific and Technical Information of China (English)

    盛于兰

    2014-01-01

    Tax is one of the country's main sources of revenue and its importance is self-evident. In recent years, domestic e-commerce transactions are in a rapid increasing. But there are a series of problems about the taxation of e-commerce. This paper first discusses the necessity of taxation of e-commerce, and then analyzes the impact of e-commerce on the traditional taxation. Finally, it emphatically discusses the e-commerce tax collection and management advice in China.%税收是国家财政收入的主要来源之一,其重要性不言而喻。近些年,国内电子商务交易量每年都在迅速增加,但是对于电子商务是否应征税、如何征税却都存在一系列的问题。文章首先论述了对电子商务进行征税的必要性,分析了电子商务对传统税收带来的冲击,最后着重探讨了我国电子商务税收的征管建议。

  17. 1998 Annual Study Report. New industry supporting type international standard development program (Comprehensive survey); 1998 nendo seika hokokusho. Shinki sangyo shiengata kokusai hyojun kaihatsu jigyo (sogo chosa)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    Summarized herein are results of the survey on a total of 13 themes for international standardization. These themes are for standardization of (1) color control, (2) securing interoperability between optical disk systems, (3) digital image processing for home digital electronic appliances, (4) securing interconnectability between home electronic information appliances, (5) production process systems, (6) testing and evaluation methods for fine ceramic materials for communications, (7) evaluation methods for high-temperature properties of new glass melts, (8) corrosion testing and evaluation methods for surface-treated steel plates, (9) testing and evaluation methods for high-purity titanium, (10) testing and evaluation methods for plastic optical fibers, (11) evaluation methods for high-strength, large-size steel pipe characteristics for superhigh-pressure natural gas pipelines, (12) methods for measuring mileage of hybrid electric vehicles, and (13) methods for determining recycle ratios of automobile components. This comprehensive survey also includes overseas trends for the standardization, establishment/expansion of the international standardization processes, and standardization for determining recycle ratios of home electric appliances. (NEDO)

  18. Implementing nuclear non-proliferation in Finland. Regulatory control, international cooperation and the Comprehensive Nuclear-Test-Ban Treaty. Annual report 2011

    Energy Technology Data Exchange (ETDEWEB)

    Okko, O. (ed.)

    2012-07-01

    The regulatory control of nuclear materials (i.e. nuclear safeguards) is a prerequisite for the peaceful use of nuclear energy in Finland. Safeguards are required for Finland to comply with international agreements on nuclear non-proliferation - mainly the Non-Proliferation Treaty (NPT). This regulatory control is exercised by the Nuclear Materials Section of the Finnish Radiation and Nuclear Safety Authority (STUK). The results of STUK's nuclear safeguards inspection activities in 2011 continued to demonstrate that the Finnish licence holders take good care of their nuclear materials. There were no indications of undeclared nuclear materials or activities and the inspected materials and activities were in accordance with the licence holders' declarations.

  19. NAGRA Annual report 2010

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2011-04-15

    This annual report presents the highlights of the activities carried out by the Swiss National Co-operative for the Disposal of Radioactive Wastes NAGRA during the year 2010. These include reviews by various commissions of the NAGRA co-operative's proposals for possible sites for nuclear waste repositories. Also, the enhancements made concerning information facilities for the general public at the co-operative's rock laboratories are mentioned. The operation of initial satellite-based precision measurement systems for movements in the earth's crust is noted. Organisational aspects and international co-operation are discussed. This annual report also looks at NAGRA's organisational structures and its commercial accounts. Appendices provide details on waste inventories and volumes and publications made in 2010. A selection of relevant internet addresses is also provided

  20. Renewable energy annual 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-12-01

    The Renewable Energy Annual 1995 is the first in an expected series of annual reports the Energy Information Administration (EIA) intends to publish to provide a comprehensive assessment of renewable energy. This report presents the following information on the history, status, and prospects of renewable energy data: estimates of renewable resources; characterizations of renewable energy technologies; descriptions of industry infrastructures for individual technologies; evaluations of current market status; and assessments of near-term prospects for market growth. An international section is included, as well as two feature articles that discuss issues of importance for renewable energy as a whole. The report also contains a number of technical appendices and a glossary. The renewable energy sources included are biomass (wood), municipal solid waste, biomass-derived liquid fuels, geothermal, wind, and solar and photovoltaic.

  1. Annual Energy Review 2007

    Energy Technology Data Exchange (ETDEWEB)

    Seiferlein, Katherine E. [USDOE Energy Information Administration (EIA), Washington, DC (United States)

    2008-06-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are data on total energy production, consumption, and trade; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, international energy, as well as financial and environment indicators; and data unit conversion tables. Publication of this report is required under Public Law 95–91 (Department of Energy Organization Act), Section 205(c), and is in keeping with responsibilities given to the EIA under Section 205(a)(2), which states: “The Administrator shall be responsible for carrying out a central, comprehensive, and unified energy data and information program which will collect, evaluate, assemble, analyze, and disseminate data and information....”

  2. FY 1998 annual report on the fourth international forum on environmental catalysis (IFEC 99); Dai 4 kai kankyo shokubai kokusai forum (IFEC '99) 1998 nendo hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-03-01

    The 4th international forum on environmental catalysis, held in January 1999 in Chemical Society of Japan's Hall, had a total attendees exceeding 170, including 10 foreign attendees invited. A total of 20 papers (including 10 by foreign attendees) were presented, discussing diversified problems; 3 keynote addresses regarding (to what extent environmental catalyst can contribute); and 5 for the session of catalysts for clean processes, 6 for the session of eco-friendly chemistry, and 8 for the session of environmental catalysts for air pollution. The lectures included (global environmental problems and environmental catalysts) by Prof. Segawa of Sophia University as the opening address; solid base catalysts by Prof. Ono of Tokyo Institute of Technology in the session of (catalysts for clean processes); activation of dioxygen by transition metal complexes-new approach to highly selective catalytic oxidation with molecular oxygen by Prof. Moro-oka of Tokyo Institute of Technology in the session of (Eco-friendly chemistry; and environmental catalysts-present and future as the comprehensive review by Prof. Misono of University of Tokyo in the session of (environmental catalysts for air pollution). (NEDO)

  3. Comparative Analysis of Pine Needles and Coal for Electricity Generation using Carbon Taxation and Emission Reductions

    Directory of Open Access Journals (Sweden)

    Dhaundiyal Alok

    2015-06-01

    Full Text Available Mitigating global climate change via emission control and taxation is promising for strengthening the economic benefits of bioenergy generation and utilization. This study examines the cost effectiveness of pine needles as an alternative fuel for off-grid electricity generation in India. We first examined the changes of prices in coal for electricity generation due to CO2 emission reductions and taxes using experimental data of gasification plants. The time value of money and depreciation scale were used to find out the real levellized cost of electricity generation of gasification plants. Then, the costs of electricity generation fuelled by pine needles and coal were estimated using the cost analysis method. Our results indicate that pine needles would have more competitive edge than coal if emission had taxed at about an emission tax INR 525.15 Mg-1 of CO2 (US$ 8.4, or higher would be needed for pine needles at a yield of 202.176 dry Mg hm-2 yr. The price of coal used for electricity generation would have significantly increased if global CO2 emission had abridged by 20% or more. However, pine needles were found a much better fuel source with an increasing yield of 5.05 Mg hm-2 yr (with respect to power generation and 2.335 Mg hm-2 yr (with respect to feedstock production.

  4. Comparative Analysis on Romanian Taxation in the European Context, as a Prerequisite for Tax Harmonization

    Directory of Open Access Journals (Sweden)

    Georgeta Dragomir

    2011-08-01

    Full Text Available The issue of tax harmonization at EU level is becoming more present in the global crisis context, as it is both accepted and disputed by the European officials that manifest their preference for either coordination or tax competition. The crisis has generated, among other things, large budget deficits and a dangerous crisis of debts in the euro area, a situation that has attracted many followers in terms of tax harmonization. There is a European regulated Area, a unique European market, European unique currency and common monetary policy which regard the criteria relating to public finances (budget deficits, public debt. We ask ourselves to what extent it is necessary to achieve coordination or even tax unification and how does that help. This paper examines, according to the statistical database, the level and type of taxation, on categories of taxes and as a share of GDP, in Romania compared to EU countries, in order to clarify the current situation, the existing differences, the prospect of good European practice. If we speak of tax harmonization in terms of being acquired by Romania, the conclusion is that we can not report only to the technical or quantifiable aspects, as compared with the best results in European area, because they do not represent a guarantee of similar results. The fiscal policy must be both a prerequisite and a consequence of sustainable economic and financial policies, and the tax harmonization can only help insofar as it relates to the relationships between states and not at the tax level.

  5. TAXATION SYSTEM OF UZBEKISTAN: INFLUENCE OF TAX REFORMS ON SMALL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Makhamadali Dekhanov

    2011-10-01

    Full Text Available     The problems of SME development and high tax rates have always been one of the most important social problems in any state. In recent years the taxation issue has gained a very big importance from the government policymakers. Politicians suggest further decrease of tax rates for small and medium enterprises and also improvement of single tax policy. This paper is dedicated to the analysis of influence of tax reforms on small enterprises in Uzbekistan.. Particularly it analysis how single tax effects the development and functioning of the SMEs. The base hypothesis used in this research paper is Laffer’ hypothesis, which states that decrease of tax rates will encourage the development of the enterprises and will raise more government revenues. This effect will be achieved through better business conditions, which ensures the financial sustainability of the business. Another point is the lower avoidance rate, where enterprises will not be more needed to hide their revenues and avoid taxes.The research results showed that implementation of lower tax rates and single tax policy, positively effect the development of the SME sector. Despite the policies and actions taken by government authorities, there is still space for improvements.

  6. Multivariate statics employed as proposal for calculating the market value and property taxation

    Directory of Open Access Journals (Sweden)

    Jonilson Heil

    2013-05-01

    Full Text Available It is well known that the Brazilian municipalities aim to increase their own revenues and reduce dependence on state and federal financial transfers, optimizing their tax revenues. It is also known that the municipalities intend to carry out that mission with integrity, clarity and to present easily the accountability to regulators, as well as to their respective populations. In this paper carried out a study on the methodology employed in a town in central-southern state of Paraná to calculate the venal values and property tax (IPTU and the consequent taxation of IPTU and ITBI in these goods. Based on municipality registration data was developed, by means of multivariate statistical techniques, an analysis of the characteristics that most influence the monetary valuations of the property, and applying multiple linear regression analysis are proposed models to estimate values of the venal values of properties, allowing tax calculations predict through it. Finally, comparisons are presented between the results from the methodology used by the municipality with those obtained by the models developed, proposed for use in general.

  7. 10 CFR 205.325 - Annual report.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Annual report. 205.325 Section 205.325 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Electric Power System Permits and Reports... International Boundaries § 205.325 Annual report. Persons receiving permits to construct, connect, operate...

  8. Is There Any Evidence on the Existence of an Environmental Taxation Kuznets Curve? The Case of European Countries under Their Rule of Law Enforcement

    Directory of Open Access Journals (Sweden)

    Concetta Castiglione

    2014-10-01

    Full Text Available The paper gives new insights into the environmental taxation policy, demonstrating the existence of an inverse U-shaped relationship between environmental taxation and income in European countries. Our findings reveal this relationship to be influenced by enforcement of the rule of law, which contributes to shifting the turning point on the curve to lower income levels. We show that former transition economies have not reached the turning point due to weak institutions. To achieve the goal of sustainable development, the European Environment Agency’s Environmental Taxation Reform, proposing to shift taxation from “goods” to “bads”, should be accompanied by effective enforcement or the rule of law. The heterogeneity found between market-based and former transition European countries demonstrates the existence of problems at the EU-level in the coordination of environmental policies and enforcing the rule of law. In addition, the analysis of the determinants of environmental taxation points to the importance of factors related to consumption and production, governance, environmental quality, oil price shocks and the shift of environmental policy in European countries.

  9. Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

    Institute of Scientific and Technical Information of China (English)

    YANG Ming-hong; TANG Yuan-yan

    2010-01-01

    The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments on the local governments'payments, this paper indicates that the local governments'efforts on taxation depends on the demand elasticity of the district for public goods. It increases with the increase of the elasticityλ.Judge the degree of the local government's efforts on taxation by measureλ. After an empirical analysis on the transfer payments from the central government to the local governments from 2000 to 2004, thins paper gets the conclusion that the local governments'efforts on taxation abates with the increase of supporting payments or with the increase of the ratio of transfer payments to local willing public payments. Under specific circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is, the smaller the local governments' efforts on taxation is under the central payments, whereas the higher the local income is, the higher the efforts is under the eentral payments. Based on this. this paper gives the meanmg of its corresponding policies.

  10. Can pricing deter adolescents and young adults from starting to drink: An analysis of the effect of alcohol taxation on drinking initiation among Thai adolescents and young adults.

    Science.gov (United States)

    Sornpaisarn, Bundit; Shield, Kevin D; Cohen, Joanna E; Schwartz, Robert; Rehm, Jürgen

    2015-12-01

    The objective of this study is to assess the relationship between alcohol taxation changes and drinking initiation among adolescents and young adults (collectively "youth") in Thailand (a middle-income country). Using a survey panel, this study undertook an age-period-cohort analysis using four large-scale national cross-sectional surveys of alcohol consumption performed in Thailand in 2001, 2004, 2007 and 2011 (n=87,176 Thai youth, 15-24 years of age) to test the hypothesis that changes in the inflation-adjusted alcohol taxation rates are associated with drinking initiation. Regression analyses were used to examine the association between inflation-adjusted taxation increases and the prevalence of lifetime drinkers. After adjusting for potential confounders, clear cohort and age effects were observed. Furthermore, a 10% increase of the inflation-adjusted taxation rate of the total alcohol market was significantly associated with a 4.3% reduction in the prevalence of lifetime drinking among Thai youth. In conclusion, tax rate changes in Thailand from 2001 to 2011 were associated with drinking initiation among youth. Accordingly, increases in taxation may prevent drinking initiation among youth in countries with a high prevalence of abstainers and may reduce the harms caused by alcohol.

  11. Annual energy review 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

    This 13th edition presents the Energy Information Administration`s historical energy statistics. For most series, statistics are given for every year from 1949 through 1994; thus, this report is well-suited to long-term trend analyses. It covers all major energy activities, including consumption, production, trade, stocks, and prices for all major energy commodities, including fossil fuels and electricity. Statistics on renewable energy sources are also included: this year, for the first time, usage of renewables by other consumers as well as by electric utilities is included. Also new is a two-part, comprehensive presentation of data on petroleum products supplied by sector for 1949 through 1994. Data from electric utilities and nonutilities are integrated as ``electric power industry`` data; nonutility power gross generation are presented for the first time. One section presents international statistics (for more detail see EIA`s International Energy Annual).

  12. Hydrometeorological extremes derived from taxation records for south-eastern Moravia, Czech Republic, 1751–1900 AD

    Directory of Open Access Journals (Sweden)

    H. Valášek

    2012-03-01

    Full Text Available Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic are used for the study of hydrometeorological extremes and their impacts during the period 1751–1900 AD. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage are documented for 1751–1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed. The nature of events leading to damage (of a possible 272 types include hailstorm (25.7%, torrential rain (21.7%, flood (21.0%, followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890 and flooding of the River Morava (mid-June 1847. Hydrometeorological extremes in the 1816–1855 period are compared with those occurring during the recent 1961–2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May–August and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance. Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

  13. An Analysis on the Taxation of Commissioned Sales%代销货物行为的涉税分析

    Institute of Scientific and Technical Information of China (English)

    尹梦霞

    2012-01-01

      由于法律没有明确界定代销合同的性质,导致在现行税收征管制度的安排下,出现对代销货物行为的同一流转额既征增值税又征营业税的不符合税收法理的情况。本文在对代销货物行为法律性质辨析和税收分析的基础上,建议在《营业税税目注释》中明确规定应纳营业税的代销货物行为不包括视同买断方式的代销,以解决代销货物行为的重复征税问题%  Because no law clearly defines the nature of commissioned sales contract,there arise situations not conforming to taxation principles under the current design of tax collection and administration system,where both value-added tax and business tax are levied on the same turnover of commissioned sales. Based on the analyses of the legal nature and the taxation of commissioned sales,this paper proposes that provisions in Annotation on Business Tax Category explicitly stipulates that commissioned sales paying business taxes do not cover those treated as buyout commissioned sales,in order to solve the problem of repeated taxation of commissioned sales.

  14. Damaging hailstorms in South Moravia, Czech Republic, in the seventeenth to twentieth centuries as derived from taxation records

    Science.gov (United States)

    Brázdil, Rudolf; Chromá, Kateřina; Valášek, Hubert; Dolák, Lukáš; Řezníčková, Ladislava

    2016-01-01

    Hailstorms are among the hydrometeorological extremes recognised in the historical past of the Czech Lands as grounds for tax relief if agricultural crops or material structures were damaged by them. The administrative process involved three levels (community, regional office, land office). The damage reports and taxation records for South Moravia (the southeastern parts of today's Czech Republic) were mainly stored in the Moravian Land Archives at Brno in estate accounts and collections of family archives. Data related to the date of a given hailstorm, its accompanying convective phenomena, the communities affected and the type of damage, as interpreted from taxation records, has created a database spanning the years 1650 to 1941 AD. A total of 766 records contain descriptions that cover 433 days upon which hailstorms did damage in South Moravia, as well as incidentally provide some additional information for the remainder of the Czech Lands and other parts of the Austro-Hungarian empire. The hailstorms detected concentrate to a large extent around the 1821-1850 period, which accounts for 44.4 % of all events. Although reported most frequently without other convective phenomena, they were often accompanied by torrential rain. The current contribution analyses the four most outstanding hailstorms in detail, those characterised by the highest number of estates and communities affected: 26 May 1830, 18 July 1832, 25 June 1844 and 20 June 1848. Uncertainties in hailstorm data, particularly with regard to their spatial and temporal heterogeneity, are discussed. Finally, the 1811-1850 period, with the highest number of hailstorm days, is compared with hailstorm patterns that derive from systematic meteorological observations in the 1961-2000 reference period. Damaging hailstorms disclosed by taxation data will be used to compile long-term hailstorm series for South Moravia (together with those derived from other documentary evidence and systematic meteorological

  15. Death in the Aljama of Huesca: the Jews and Royal Taxation in Fourteenth-Century Aragon

    Directory of Open Access Journals (Sweden)

    Guerson, Alexandra

    2015-06-01

    Full Text Available In 1385, Baruch Alentienz was beaten to death by fellow Jews while exercising his duties as treasurer of the Jewish community of Huesca. This article analyzes Baruch’s murder in the context of the growing fiscal pressures imposed on communities – whether Christian, Jewish, or Muslim – throughout the Mediterranean in the fourteenth century. With the third largest Jewish community of the kingdom of Aragon and being responsible for 18% of the total contributions expected by the Crown from the Jews of Aragon, Huesca provides us with an ideal case study of these larger patterns. The case of Baruch Alentienz gives us a unique opportunity to shed light on the fiscal and economic history of the kingdom of Aragon but perhaps more importantly, shows how this growing taxation led to growing conflict inside local communities.En 1385, el judío Baruch Alentienz fue asesinado por miembros de la aljama judía mientras ejercía la función de tesorero en la comunidad judía de Huesca. Este artículo analiza el asesinato de Baruch en el contexto del crecimiento de la presión tributaria sobre las comunidades mediterráneas –tanto cristianas, como judías y musulmanas– en el siglo XIV. Como tercera comunidad judía más grande del reino de Aragón, la aljama de Huesca era responsable del 18% del total de contribuciones tributarias demandadas por la Corona a los judíos aragoneses. El caso de Baruch Alentienz nos ofrece una oportunidad única para explorar la historia fiscal y económica del Reino de Aragón y demuestra cómo el desarrollo del sistema fiscal y el crecimiento tributario del estado derivó en muchos conflictos internos en las comunidades locales.

  16. International taxation in post Cancun era%后坎昆时代的国际税收研究

    Institute of Scientific and Technical Information of China (English)

    邓力平

    2004-01-01

    @@ 什么是后坎昆时代?它指的是WTO新一轮多边贸易谈判坎昆会议失败后的经济全球化的新进程或新时期.后坎昆时代下经济全球化的新特点必然会对我国进一步对外开放产生影响,同时对包括我国涉外税收关系与税制改革在内的方方面面提出新的挑战.本文拟围绕后坎昆时代的国际税收研究这一问题谈三点看法:一是作为国际税收研究的背景,要对后坎昆时代经济全球化的本质与新特点有一个全面的认识;二是要对后坎昆时代国际税收关系发展的新特点有所了解;三是就后坎昆时代我国国际税收研究的进一步深化提一些建议.

  17. Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation

    NARCIS (Netherlands)

    da Silva, B.

    2013-01-01

    The aftermath of the financial crisis has brought the discussion about global fiscal consolidation to unprecedented terms. This concern has reached political level and it has become a very important topic both in the EU and OECD agendas. Therefore it is far from surprising that several initiatives h

  18. Areva, annual report 2004

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    This annual report contains information on AREVA objectives, prospects and strategies, particularly in chapters 4 and 7. This information is a not meant as a presentation of past performance data and should not be interpreted as a guarantee that events or data set forth herein are assured or that objectives will be met. Forward looking statements made in this document also address known and unknown risks, uncertainties and other factors that could, were they to translate into fact, cause AREVA future financial performance, operating performance and production to differ significantly from the objectives presented or suggested herein. Those factors include, in particular, changes in international, economic or market conditions, as well as risk factors presented in Section 4.14.3. Neither AREVA nor the AREVA group is committing to updating forward looking statements or information contained in the annual report. This annual report contains information on the markets, market shares and competitive position of the AREVA group. Unless otherwise indicated, all historical data and forward looking information are based on Group estimates (source: AREVA) and are provided as examples only. To AREVA knowledge, no report is available on the AREVA group markets that is sufficiently complete or objective to serve as a sole reference source. The AREVA group developed estimates based on several sources, including in-house studies and reports, statistics provided by international organizations and professional associations, data published by competitors and information collected by AREVA subsidiaries. The main sources, studies and reports used include (i) the International Atomic Energy Agency (IAEA), the International Energy Agency (IEA), the World Nuclear Association (WNA), the Nuclear Energy Institute (NEA), Nuclear Assurance Corporation (NAC), the European Atomic Energy Community (Euratom) and the Commissariat a l'Energie Atomique (CEA) for the nuclear business; and (ii

  19. Annual Meeting of International Neural Network Society

    Science.gov (United States)

    1990-07-31

    Merrill, John and Port, Robert India;ia University Towards A Connectionist Model of Italian Morphology Arbitrio, Aiessandro Istituto Psicologia CNR & AI Lab...Connectionist Network Nolfi Stefano Fondazione Sigma Tau Parisi, Domenico Instituto di Psicologia C.N.R., Roma Decision Rules for Perception of Species

  20. A Study on the Bitcoin Taxation%解析比特币的税收问题

    Institute of Scientific and Technical Information of China (English)

    张丽芳; 张福进

    2014-01-01

    As a new type of decentralized virtual currency, the bitcoin has quickly gained popularity within a few years after its birth.The government a-round the world has started to define its position, but the bitcoin taxation is stil pending.This paper introduces the bitcoin in terms of its basic principles and property characters and then analyzes the necessity and feasibility of bitcoin taxa-tion, which would help to pave the way for taxing bitcoin in China.%作为一种新型去中心化的虚拟货币,比特币在其诞生后的短短几年内风靡世界,各国政府对比特币的立场也正日益明朗化,但对比特币的征税还处于悬而未决的阶段。本文从比特币的基本原理和经济属性的角度解读比特币,并基于此探讨对比特币征税的必要性和可行性,从而为中国的比特币征税之路奠定基础。

  1. Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

    Science.gov (United States)

    Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diofantos G.

    2014-08-01

    This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property's lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

  2. THE INCORPORATION OF DOUBLE TAXATION AGREEMENTS INTO SOUTH AFRICAN DOMESTIC LAW

    Directory of Open Access Journals (Sweden)

    Izelle du Plessis

    2015-11-01

    Full Text Available 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 231 of the Constitution of the Republic of South Africa and section 108 of the Income Tax Act and the interaction between the two. This contribution argues that South Africa's DTAs are not self-executing (a term referred to in section 231(4 of the Constitution and should therefore be enacted into law by national legislation. It is furthermore argued that section 108(2 of the Income Tax Act enables a DTA to be incorporated into South African domestic law, by means of publication in the Government Gazette. An analysis of the case law supports this argument. Whether or not DTAs are regarded as self-executing, the status of a DTA in relation to the Income Tax Act still has to be determined. In other words, once the DTA forms part of South African domestic law, does it rank higher, lower or on a par with the Income Tax Act? It is submitted that the status of DTAs in South Africa is determined by the Constitution. It is furthermore submitted that South Africa's DTAs do not attain a status on the same level as the Constitution and that the Constitution allows for the possibility that South Africa's DTAs may be overridden by subsequent legislation (for example, by amendments to the Income Tax Act. Whether or not an override will take place in a specific case should, it is submitted, be determined by the application of the principles of statutory interpretation which apply in the case of conflict. Although this latter submission finds support in the minority judgement in Glenister, both the AM Moolla and Tradehold decisions express contrary views. The hope is expressed that the South African courts will provide clarity on this

  3. On financing the internal enforcement of illegal immigration policies.

    Science.gov (United States)

    Bucci, G A; Tenorio, R

    1996-02-01

    "We introduce a government budget constraint into an illegal immigration model, and show that the effect of increasing internal enforcement of immigration laws on the host country's disposable national income depends on the mix of employer fines and income taxation used to finance the added enforcement. These issues are addressed under alternative assumptions about (a) the ability of host country employers to discern between legal and illegal workers, and (b) host country labor market conditions. Empirical evidence for the United States indicates that the employer sanctions program may have had a negative impact on disposable national income."

  4. Annual Energy Review 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fichman, Barbara T. [USDOE Energy Information Administration (EIA), Washington, DC (United States)

    2010-08-01

    The Annual Energy Review (AER) is the U.S. Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are statistics on total energy production, consumption, trade, and energy prices; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, and international energy; financial and environment indicators; and data unit conversions. Publication of this report is required under Public Law 95–91 (Department of Energy Organization Act), Section 205(c), and is in keeping with responsibilities given to the EIA under Section 205(a)(2), which states: “The Administrator shall be responsible for carrying out a central, comprehensive, and unified energy data and information program which will collect, evaluate, assemble, analyze, and disseminate data and information....” The AER is intended for use by Members of Congress, Federal and State agencies, energy analysts, and the general public. EIA welcomes suggestions from readers regarding the content of the AER and other EIA publications.

  5. Annual Energy Review 2005

    Energy Technology Data Exchange (ETDEWEB)

    Seiferlein, Katherine E. [USDOE Energy Information Administration (EIA), Washington, DC (United States)

    2006-07-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are data on total energy production, consumption, and trade; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, international energy, as well as financial and environment indicators; and data unit conversion tables. Publication of this report is required under Public Law 95–91 (Department of Energy Organization Act), Section 205(c), and is in keeping with responsibilities given to the EIA under Section 205(a)(2), which states: “The Administrator shall be responsible for carrying out a central, comprehensive, and unified energy data and information program which will collect, evaluate, assemble, analyze, and disseminate data and information....” The AER is intended for use by Members of Congress, Federal and State agencies, energy analysts, and the general public. EIA welcomes suggestions from readers regarding data series in the AER and in other EIA publications.

  6. Annual Energy Review 2006

    Energy Technology Data Exchange (ETDEWEB)

    Seiferlein, Katherine E. [USDOE Energy Information Administration (EIA), Washington, DC (United States)

    2007-06-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are data on total energy production, consumption, and trade; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, international energy, as well as financial and environment indicators; and data unit conversion tables. Publication of this report is required under Public Law 95–91 (Department of Energy Organization Act), Section 205(c), and is in keeping with responsibilities given to the EIA under Section 205(a)(2), which states: “The Administrator shall be responsible for carrying out a central, comprehensive, and unified energy data and information program which will collect, evaluate, assemble, analyze, and disseminate data and information....” The AER is intended for use by Members of Congress, Federal and State agencies, energy analysts, and the general public. EIA welcomes suggestions from readers regarding data series in the AER and in other EIA publications.

  7. Annual Energy Review 2004

    Energy Technology Data Exchange (ETDEWEB)

    Seiferlein, Katherine E. [USDOE Energy Information Administration (EIA), Washington, DC (United States)

    2005-08-01

    The Annual Energy Review (AER) is the Energy Information Administration's (EIA) primary report of annual historical energy statistics. For many series, data begin with the year 1949. Included are data on total energy production, consumption, and trade; overviews of petroleum, natural gas, coal, electricity, nuclear energy, renewable energy, international energy, as well as financial and environment indicators; and data unit conversion tables. Publication of this report is required under Public Law 95–91 (Department of Energy Organization Act), Section 205(c), and is in keeping with responsibilities given to the EIA under Section 205(a)(2), which states: “The Administrator shall be responsible for carrying out a central, comprehensive, and unified energy data and information program which will collect, evaluate, assemble, analyze, and disseminate data and information....” The AER is intended for use by Members of Congress, Federal and State agencies energy analysts, and the general public. EIA welcomes suggestions from readers regarding data series in the AER and in other EIA publications.

  8. Nagra annual report 2007

    Energy Technology Data Exchange (ETDEWEB)

    Ammann, M. (ed.)

    2008-07-01

    This annual report issued by the Swiss National Cooperative for the Disposal of Radioactive Waste reviews the co-operative's activities in the year 2007 and presents an overview of developments in energy policy, planning procedures and funding plans. The selection of sites for the disposal of radioactive wastes in Switzerland is discussed. Various technical questions are briefly addressed and work being carried out in the rock laboratories in the Swiss Alps and Jura mountains is discussed. International co-operation is reviewed and public relations issues are discussed. Finally, organisational structures are described and the financial details for the year 2007 are presented. The report is completed with an appendix containing the co-operative's organigram, waste inventories and listings of publications, addresses and a short glossary.

  9. Nagra annual report 2008

    Energy Technology Data Exchange (ETDEWEB)

    Ammann, M. (ed.)

    2009-07-01

    This annual report issued by the Swiss National Co-operative for the Disposal of Radioactive Waste, Nagra, reviews the co-operative's activities in the year 2008 and presents an overview of developments in energy policy, planning procedures and funding plans. Energy policy and the selection of sites for the disposal of radioactive wastes in Switzerland are discussed. Various technical questions are briefly addressed and work being carried out in the rock laboratories in the Swiss Alps and Jura mountains is discussed. International co-operation is reviewed and public relations issues are discussed. Finally, organisational structures are described and Nagra's financial details for the year 2008 are presented and discussed. The report is completed with an appendix containing the co-operative's organigram, waste inventories and listings of publications, addresses and a short glossary.

  10. Averting obesity and type 2 diabetes in India through sugar-sweetened beverage taxation: an economic-epidemiologic modeling study.

    Directory of Open Access Journals (Sweden)

    Sanjay Basu

    2014-01-01

    Full Text Available Taxing sugar-sweetened beverages (SSBs has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population.Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI, and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%-5.9% and type 2 diabetes incidence by 1.6% (95% CI 1.2%-1.9% among various Indian subpopulations over the period 2014-2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5-10.0% and 2.5% (95% CI 1.0-2.8% of incident type 2 diabetes from 2014-2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from prior years, captured in price

  11. The taxation jurisdiction of the ISSQN in the exclusive economic zone; A competencia tributaria do ISSQN na zona economica exclusiva

    Energy Technology Data Exchange (ETDEWEB)

    Raposo, Rodrigo Luis Keller [Keller Raposo Escritorio Juridico, Rio de Janeiro, RJ (Brazil)

    2012-07-01

    The oil and natural gas exploitation in the Exclusive Economic Zone will propel the economy of the country, states and municipalities, due to tax revenues, jobs creation. It will also attract new businesses needed to support all the demand created by the main service and correlates. The Tax Service, under the municipal jurisdiction, is a major source of revenue. As the services are performed on the high seas and there is no law to regulate the territorial extent of each municipality, it can be argued that certain Artificial Island (oil platform, for example) is located within the extension of municipal sovereignty, which will allow the ISS taxation, problems will arise. This paper addresses these problems. (author)

  12. 论完善税务行政处罚的法律对策%Legal Suggestions on Improving Taxation Administrative Penalty

    Institute of Scientific and Technical Information of China (English)

    胡海

    2015-01-01

    在全面推进依法治国基本方略过程中,全国税务系统依法治税工作也不断推向深入,税务行政处罚行为日趋规范,不过从税务行政处罚的现状来看,税务行政处罚还存在滥用自由裁量权、执法理念滞后、处罚程序不当、处罚执行失当、处罚证据失真、追究时效欠妥等诸多方面的问题.应该不断加强税务行政处罚立法建设,健全部门协调建立企业违法违规体系,强化税务行政处罚的监督体系,充分发挥司法在法治体系建设中的重要作用,增强执法意识开展税务税法知识宣传,以进一步做好税务行政处罚工作,不断提高税收征管工作质量和效率,谱写法治税务建设新篇章.%In the process of comprehensively promoting the fundamental strategy of Ruling by Law, the law-based tax administration in nationwide tax system is advancing simultaneously, and the taxation administrative penalty activities are being more standardized as well. However, there exist a number of problems on the status quo of taxation administrative penalty, such as the abuse of discretion power, lag of law enforcement concept, improper punishment procedure, inappropriate penalty execution, false penalty credentials and unreasonable investigative period. We shall constantly strengthen the legislation building on taxation administrative penalty, establish the enterprise illegal behavior record system, consolidate the departmental coordination mechanism, reinforce the supervisory system on taxation administrative penalty, intensify the taxation law publicity and give judicature full play to the establishment of Rule-by-law system, so as to accomplish a better situation of taxation administrative penalty, and continuously improve the quality and efficiency of tax collection and administration.

  13. 75 FR 55303 - Proposed Information Collection; Comment Request; Commercial Service Annual Customer Satisfaction...

    Science.gov (United States)

    2010-09-10

    ... Customer Satisfaction Survey AGENCY: International Trade Administration. ACTION: Notice. SUMMARY: The... Annual Customer Satisfaction Survey to measure client's overall satisfaction with the full array of...: Client service principles, export assistance services and business practices. The Annual...

  14. Proceedings of the 2009 annual general conference and associated specialty conferences of the Canadian Society for Civil Engineering : on the leading edge[Includes the CSCE forum on professional practice and career development : 1. international engineering mechanics and materials specialty conference : 1. international/3. coastal, estuarine and offshore engineering specialty conference : 2. international/8. construction specialty conference

    Energy Technology Data Exchange (ETDEWEB)

    Lye, L.; Burrell, B.; Snow, M.; Hussein, A.; Thomas, M.; Isgor, B.; Elliott, C.; Christian, J.; Rankin, J. [Canadian Society for Civil Engineering, Montreal, PQ (Canada)] (eds.)

    2009-07-01

    This 2009 international conference of the Canadian Society for Civil Engineering (CSCE) focused on the findings of the latest research and the emergence of the civil engineering profession. It was held in conjunction with the following specialty conferences: the first international and first engineering mechanics and materials (IEMM)specialty conference; the first international and third international hydrotechnical coastal estuarine and offshore engineering specialty conference (IHSC); the second international and eighth construction specialty (ICS) conference; and the forum on professional practice and career development (FPD). The conference and associated specialty conferences provided a forum to discuss recent developments in all areas of civil engineering. Delegates from industrial, research, and academic institutions presented innovative technologies in the different areas of civil engineering and identified future directions for sustainable development. The presentations addressed a broad range of issues, such as the need for sustainable infrastructure while improving the safety of roads, dams, water supply and sewage treatment systems. Technical sessions addressed infrastructure management issues, risk assessment, hydrotechnical engineering and transportation engineering. The conference featured 182 presentations, of which 19 have been catalogued separately for inclusion in this database. refs., tabs., figs.

  15. International kernekraftstatus 1997

    DEFF Research Database (Denmark)

    Højerup, C.F.; Majborn, Benny; Ølgaard, Povl Lebeck

    1998-01-01

    This report is the fourth in a series of annual reports on the international development of nuclear power with special emphasis on reactor safety. For 1997, the report contains: -General trends in the development of nuclear power -A review of what can bedone with the plutonium stocks of the world...

  16. 1994 MCAP annual report

    Energy Technology Data Exchange (ETDEWEB)

    Harmony, S.C.; Boyack, B.E.

    1995-04-01

    VELCOR is an integrated, engineering-level computer code that models the progression of severe accidents in light water reactor (LWR) nuclear power plants. The entire spectrum of severe accident phenomena, including reactor coolant system and containment thermal-hydraulic response, core heatup, degradation and relocation, and fission product release and transport is treated in MELCOR in a unified framework for both boiling water reactors (BWRs) and pressurized water reactors (PWRs). Its current uses include the estimation of severe accident source terms and their sensitivities and uncertainties in a variety of applications. Independent assessment efforts have been successfully completed by the US and international MELCOR user communities. Most of these independent assessment efforts have been conducted to support the needs and fulfill the requirements of the individual user organizations. The resources required to perform an extensive set of model and integral code assessments are large. A prudent approach to fostering code development and maturation is to coordinate the individual assessment efforts of the MELCOR user community. While retaining individual control over assessment resources, each organization using the MELCOR code could work with the other users to broaden assessment coverage and minimize duplication. In recognition of these considerations, the US Nuclear Regulatory Commission (US NRC) has initiated the MELCOR Cooperative Assessment Program (MCAP), a vehicle for coordinating and standardizing the assessment practices of the various MELCOR users. In addition, the user community will have a forum to better communicate lessons learned regarding MELCOR applications, capabilities, and user guidelines and limitations and to provide a user community perspective on code development needs and priorities. This second Annual Report builds on the foundation laid with the first Annual Report.

  17. Secretary's annual report to Congress

    Energy Technology Data Exchange (ETDEWEB)

    None

    1980-01-01

    This second annual report of the DOE covers activities of all elements of the department except the independent FERC, which issues its own annual report. Individual chapters concern a posture statement, conservation, solar and other renewable energy, fossil energy, electric energy, nuclear energy, the environment, defense programs, international programs, general science programs, energy information, economic regulation, energy production, and support operations. The following appendixes are also included: foreign direct investments in US energy sources and supplies, exports of energy resources by foreign companies, major recipients of DOE funding, actions taken regarding disclosure of energy assets by DOE employees, financial assistance programs for alternative fuel demonstration facilities, and 1978 budget summary. 16 figures, 56 tables. (RWR)

  18. The Impact of Population Information: Implications for the 1980's. Proceedings of the Annual Conference, Association for Population/Family Planning Libraries and Information Centers--International (12th, Philadelphia, Pennsylvania, April 23-26, 1979).

    Science.gov (United States)

    Helde, Joan P., Ed.; Stanley, Janet, Ed.

    Papers, workshop sessions, and official business of the Association for Population/Family Planning Libraries and Information Centers (APLIC) are presented in the proceedings of this annual conference. The presidential address by Richard Hankinson is followed by the keynote address, in which Ansley J. Coale discusses Malthus and the population…

  19. Definition on Replacing Social Security Contribution with Taxation%社会保障“费改税”的内涵辨析与厘清

    Institute of Scientific and Technical Information of China (English)

    张秀芹; 岳宗福

    2012-01-01

    厘清社会保障费改税的内涵是讨论“费改税”的前提条件。社会保障费改税实质上是社会保险费改税,且不包括进入个人账户的社会保险费,更不存在额外加税的问题。在当前情势之下,如果进行社会保险费改税,以由地税部门征缴并由中央与地方共享为宜。单纯的社会保险费改税既不会加重民众的负担,也不会加重单位的负担,如果善加运用还可以适当减轻社保负担。社保费改税可行和成功的关键在于确立为民众谋福利的改革目标。%For social security reform, clarifying the connotation of replacing contribution with taxation is a prerequisite. Levying social security tax is essentially to levy social insurance tax, the social insurance contribution in personal accounts should not be replaced by taxation, and there is no extra social security tax. Under the current circumstances, if replacing social insurance contribution with taxation, it is better to levy tax by local tax department but shared by central and local government. The social insurance tax reform will not increase the burden on the people and the company. Instead, if making good use of it, the burden of social insurance would be reduced to some extent. The key to success in replacing social security contribution with taxation is to insist on the ouroose to benefit the oublic.

  20. 王莽的“所得”课税思想初探%A Tentative Study on Wang Mang's Idea of "Income" Taxation

    Institute of Scientific and Technical Information of China (English)

    任丽伟; 马也坤

    2011-01-01

    通过对王莽经济改革中五均赊贷、对名山大泽的征课及酒专卖制度的分析,说明王莽所课之税确为所得税。同时对这种"所得"课税思想不能为后世所用的原因进行了剖析,为今天的所得税课征提供借鉴。%Wang Mang's policy of "average prices of the five cities and buying on credit and loan",taxation of mountains and rivers as well as the wine monopoly policy in the economic reform are analyzed.It is pointed out that the tax that Wang Mang collects is income tax.The reasons why this idea of "income" taxation can't be adopted by later generations are discussed,giving some enlightenment to contemporary income taxation.

  1. On the Difficult Position and Countermeasure of In come Taxation of Trust%信托所得课税困境及其应对

    Institute of Scientific and Technical Information of China (English)

    郝琳琳

    2011-01-01

    After trust law put in practice, trust taxation law is at the blank condition to need to Improve. Trust business only apply the tax law about the general economic work, therefore various problems results from the process of tax collection and management. To perfect the trust taxation law has been an important part for adjustment of law. The principle of substantial taxation is the evaluation criteria of balanced distribution and the basis of building trust income tax.%我国《信托法》出台后,信托税收法律制度的空白缺失凸显。目前对信托所得的课税只适用税法中关于一般经济业务的规定,在税款征纳过程中难免出现无法可依的问题,因此,信托所得课税立法的完善成为税收法律制度建设亟需解决的关键问题。信托所得税应遵循实质课税原则,将其作为纳税义务分配均衡的评价标准,并以此为基础构建我国信托所得税法律制度。

  2. International petroleum statistics report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-01

    The International Petroleum Statistics Report is a monthly publication that provides current international oil data. This report presents data on international oil production, demand, imports, exports and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). Section 2 presents an oil supply/demand balance for the world, in quarterly intervals for the most recent two years. Section 3 presents data on oil imports by OECD countries. Section 4 presents annual time series data on world oil production and oil stocks, demand, and trade in OECD countries.

  3. The World Bank Annual Report 2010

    OpenAIRE

    World Bank

    2010-01-01

    The Annual Report is prepared by the Executive Directors of the International Bank for Reconstruction and Development (IBRD) and the International Development Association (IDA) in accordance with the by-laws of the two institutions. The President of the IBRD and IDA and the Chairman of the Boards of Executive Directors submit the Report, together with the accompanying administrative budgets and audited financial statements, to the Board of Governors.

  4. The World Bank Annual Report 2016

    OpenAIRE

    World Bank

    2016-01-01

    The Annual Report is prepared by the Executive Directors of the International Bank for Reconstruction and Development (IBRD) and the International Development Association (IDA)--collectively known as the World Bank--in accordance with the by-laws of the two institutions. The President of the IBRD and IDA and the Chairman of the Board of Executive Directors submits the Report, together with the accompanying administrative budgets and audited financial statements, to the Board of Governors.

  5. Examining U.S. and Spanish Annual Reports: Crisis Communication

    Science.gov (United States)

    Palmer-Silveira, Juan C.; Ruiz-Garrido, Miguel F.

    2014-01-01

    Crisis has affected businesses worldwide. Many international corporations must cope with this turmoil, which affects their economic liability. Firms express their actual financial situation in the annual reports they issue every year. The annual report is a document that combines both promotional and informative features. Our study tries to find…

  6. Forschungszentrum Juelich. Annual report 2015; Forschungszentrum Juelich. Jahresbericht 2015

    Energy Technology Data Exchange (ETDEWEB)

    Frick, Frank; Lueers, Katja; Roegener, Wiebke; Stettien, Annette; Trautwein, Ilse; Stahl-Busse, Brigitte

    2016-07-15

    The annual report 2015 of the Forschungszentrum Juelich covers research activities, including high-lights of brain science, electrically controllable quantum bits, climate science and atmosphere research, knowledge management, including education and international cooperation, and an economic survey.

  7. Annual China Real Estate Forum 2010 at CEIBS

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ The first Annual China Real Estate Forum was held on September 4 on the Beijing Campus of the China Europe International Business School (CEIBS). The forum has invited all stakeholders including government officials, property developers,bankers and investors.

  8. Annual results 2004; Resultats annuels 2004

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    This 2004 annual evaluation of the french RTE company (electric power transport network) provides information on the 2004 results on: institutional information, financial results, customers and market, industrial resources, environment and consultation, human resources and international aspects. (A.L.B.)

  9. Bernard van Leer Foundation Annual Report, 2000.

    Science.gov (United States)

    Bernard Van Leer Foundation, The Hague (Netherlands).

    This annual report for 2000 describes the year's activities, achievements, and financial status of the Bernard van Leer Foundation, a private foundation based in The Netherlands that operates internationally to improve opportunities for young children from birth to age 7 living in circumstances of social and economic disadvantage. Following an…

  10. Bernard van Leer Foundation Annual Report, 2002.

    Science.gov (United States)

    Bernard Van Leer Foundation, The Hague (Netherlands).

    This annual report for 2002 describes the year's activities, achievements, and financial status of the Bernard van Leer Foundation, a private foundation based in The Netherlands operating internationally to improve opportunities for young children from birth to age 7 living in circumstances of social and economic disadvantage. Following the…

  11. Bernard van Leer Foundation Annual Report, 2001.

    Science.gov (United States)

    Bernard Van Leer Foundation, The Hague (Netherlands).

    This annual report for 2001 describes the year's activities, achievements, and financial status of the Bernard van Leer Foundation, a private foundation based in The Netherlands operating internationally to improve opportunities for young children from birth to age 7 living in circumstances of social and economic disadvantage. Following the…

  12. Annual Report 2001; Aarsrapport 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    This is the annual report 2001 for the TotalFinaElf oil company. This concern operates in more than 100 countries and covers all aspects of the energy industry, from oil- and gas exploration and production to refining and marketing of refined products and international trade with both unrefined and refined products. Through the Atofina division the concern is also a major player in the chemicals markets. The demonstrated reserves of TotalFinaElf has been calculated to more than ten billion barrels of oil equivalents. At a rate of 2.1 million barrels a day this ensures 14 years of production.

  13. ANNUAL INTERVIEWS (MAPS)

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The calendar for the 2002/2003 annual interview programme is confirmed as normally from 15 November 2002 to 15 February 2002 as foreseen in Administrative Circular N° 26 (rev. 2). However, where it is preferred to be as close as possible to 12 months since the last interview, supervisors and staff concerned may agree to the interview taking place up to 15 March 2003. This may also be necessary due to the roles of different supervisors resulting from the particular situations of divisional re-restructurings and detachments this year. The report form template is as last year available on the HR Division Website. A banner on the internal homepage leads directly to the page with the form. In collaboration with AS Division, the MAPS form including the personal data for the first page can be generated via the Human Resources Toolkit (HRT) application. For this exercise each staff member can now generate his/her own MAPS form. Information about how to do this is available here. Human Resources Division Tel. ...

  14. NAGRA annual report 2012

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-07-01

    This report issued by the Swiss National Co-operative for the Disposal of Radioactive Waste NAGRA reviews the co-operative’s activities in the year 2012. In January 2012, the Swiss Federal Office of Energy (SFOE) announced the 20 proposals made by NAGRA for siting areas for nuclear waste repository surface facilities. The discussions within the framework of regional participation focused on the location and layout of the surface facility within the defined planning perimeter. Progress in NAGRA’s work on the safety-based comparison and further narrowing-down of the geological siting regions for the repositories is reported on. NAGRA’s mandate includes its responsibility for preparing the technical and scientific basis for the safe, long-term management of nuclear waste. Progress on the so-called ‘Sectorial Plan’ which addresses the fundamental question of how to safely dispose of all types of radioactive waste is reported on, as is the process of defining locations in Switzerland for one or more deep repositories for nuclear wastes. Public participation in the process is reported on and geochemical considerations involved in designing the repositories are looked at. The work done in the rock laboratories is summarised and international co-operation is noted. The NAGRA ‘Time Ride’ exhibition is also briefly looked at. The report is completed with listings of those involved in NAGRA’s Board of Directors, commissions and auditors along with the annual financial statement for 2012.

  15. Taxation on energy products and fiscal harmonisation in the European Union; La fiscalita' energetica ed il problema dell'armonizzazione a livello europeo

    Energy Technology Data Exchange (ETDEWEB)

    Dorigoni, S. [Milan Bocconi Univ., Milan (Italy). Istituto di Economia delle Fonti di Energia

    2000-07-01

    Taxation on energy products has represented one of the main issues in the Community Policy for many years. The object of the draft Directive 97/30, relative to the restructuring of the European set-up for taxation on energy, is the one of promoting a harmonisation process in the excise levels and of removing, in this way, one of the main obstacles towards the achievement of competition on energy markets and, more generally, the creation of the single European market. In this article the differences in energy taxation among member states are firstly analysed, considering the effects that would arise from the application of common minimum levels of taxation as foreseen by the above-mentioned Community law. The possibility of applying to the environmental taxation (based on the internalisation of external costs due to energy production and consumption) as a convergence criterion is then considered, pointing out the main obstacles to its adoption, but also the risks that seem to be concerned with a harmonisation process that were not coherent under an environmental point of view. [Italian] La tassazione sulle fonti energetiche in Europa costituisce da tempo oggetto di dibattito in sede comunitaria. L'obiettivo della recente proposta di direttiva (COM 97/30), relativa alla ristrutturazione del quadro comunitario dell'imposizione sui prodotti energetici, e' quello di promuovere un processo di convergenza quantitativa nei valori delle accise, e di rimuovere cosi' uno dei vincoli all'effettiva implementazione della concorrenza sui mercati dell'energia, cui tendono i recenti provvedimenti di liberalizzazione, e piu' in generale, alla creazione del mercato unico europeo. In questo articolo vengono dapprima considerate le disparita' esistenti nei livelli di tassazione in vigore nei diversi stati membri, analizzando gli effetti che deriverebbero dall'applicazione della legge comunitaria che prevede soglie minime comuni di accisa su

  16. 对全年一次性奖金计税方法的比较分析%Comparative Analysis of One-time Annual Bonus's Taxation Method

    Institute of Scientific and Technical Information of China (English)

    王齐祥

    2006-01-01

    通过介绍全年一次性奖金计税新方法的内容及应用,系统分析了新老计税方法对纳税人的不同影响,提出克服新的计税方法可能造成纳税人之间税负不均衡的办法.

  17. International petroleum statistics report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    The International Petroleum Statistics Report is a monthly publication that provides current international oil data. This report is published for the use of Members of Congress, Federal agencies, State agencies, industry, and the general public. Publication of this report is in keeping with responsibilities given the Energy Information Administration in Public Law 95-91. The International Petroleum Statistics Report presents data on international oil production, demand, imports, and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). This section contains annual data beginning in 1985, and monthly data for the most recent two years. Section 2 presents an oil supply/demand balance for the world. This balance is presented in quarterly intervals for the most recent two years. Section 3 presents data on oil imports by OECD countries. This section contains annual data for the most recent year, quarterly data for the most recent two quarters, and monthly data for the most recent twelve months. Section 4 presents annual time series data on world oil production and oil stocks, demand, and trade in OECD countries. World oil production and OECD demand data are for the years 1970 through 1995; OECD stocks from 1973 through 1995; and OECD trade from 1985 through 1995.

  18. 2016 Annual Technology Baseline (ATB)

    Energy Technology Data Exchange (ETDEWEB)

    Cole, Wesley; Kurup, Parthiv; Hand, Maureen; Feldman, David; Sigrin, Benjamin; Lantz, Eric; Stehly, Tyler; Augustine, Chad; Turchi, Craig; O' Connor, Patrick; Waldoch, Connor

    2016-09-01

    Consistent cost and performance data for various electricity generation technologies can be difficult to find and may change frequently for certain technologies. With the Annual Technology Baseline (ATB), National Renewable Energy Laboratory provides an organized and centralized dataset that was reviewed by internal and external experts. It uses the best information from the Department of Energy laboratory's renewable energy analysts and Energy Information Administration information for conventional technologies. The ATB will be updated annually in order to provide an up-to-date repository of current and future cost and performance data. Going forward, we plan to revise and refine the values using best available information. The ATB includes both a presentation with notes (PDF) and an associated Excel Workbook. The ATB includes the following electricity generation technologies: land-based wind; offshore wind; utility-scale solar PV; concentrating solar power; geothermal power; hydropower plants (upgrades to existing facilities, powering non-powered dams, and new stream-reach development); conventional coal; coal with carbon capture and sequestration; integrated gasification combined cycle coal; natural gas combustion turbines; natural gas combined cycle; conventional biopower. Nuclear laboratory's renewable energy analysts and Energy Information Administration information for conventional technologies. The ATB will be updated annually in order to provide an up-to-date repository of current and future cost and performance data. Going forward, we plan to revise and refine the values using best available information.

  19. Period doubling cascades of prey-predator model with nonlinear harvesting and control of over exploitation through taxation

    Science.gov (United States)

    Gupta, R. P.; Banerjee, Malay; Chandra, Peeyush

    2014-07-01

    The present study investigates a prey predator type model for conservation of ecological resources through taxation with nonlinear harvesting. The model uses the harvesting function as proposed by Agnew (1979) [1] which accounts for the handling time of the catch and also the competition between standard vessels being utilized for harvesting of resources. In this paper we consider a three dimensional dynamic effort prey-predator model with Holling type-II functional response. The conditions for uniform persistence of the model have been derived. The existence and stability of bifurcating periodic solution through Hopf bifurcation have been examined for a particular set of parameter value. Using numerical examples it is shown that the system admits periodic, quasi-periodic and chaotic solutions. It is observed that the system exhibits periodic doubling route to chaos with respect to tax. Many forms of complexities such as chaotic bands (including periodic windows, period-doubling bifurcations, period-halving bifurcations and attractor crisis) and chaotic attractors have been observed. Sensitivity analysis is carried out and it is observed that the solutions are highly dependent to the initial conditions. Pontryagin's Maximum Principle has been used to obtain optimal tax policy to maximize the monetary social benefit as well as conservation of the ecosystem.

  20. Oferta e tributação de exportações de soja Supply and taxation of exports of soybeans

    Directory of Open Access Journals (Sweden)

    Alvaro Manoel

    1981-11-01

    Full Text Available Análise da estrutura de oferta de soja em grão no período 1964-74, tendo-se em vista especificar e estimar funções da exportação brasileira de soja em grão; calcular o tributo ótimo sobre as exportações desse produto e, avaliar o ganho social líquido para o País, decorrente da imposição do mesmo tributo. O modelo duplo-log foi selecionado, e os resultados obtidos indicaram que a oferta de exportação do produto era altamente sensível a preços de exportação, a variação na produção nacional e a variação na renda real interna, sendo moderadamente sensível à flutuação no preço do produto no mercado interno. Verificou-se que a taxa ótima de tributo situa-se ao nível de 9% do valor das exportações, e que o ganho sociai liquida para o Pais, obtido com a imposição dessa taxa, seria da ordem de 0,6% do valor exportado. Por outro lado, verificou-se que a tributação provocaria redução da ordem de 6,6% na receita total, enquanto que a receita tributária sobre estas exportações seria da ordem de 8,3% da receita cambial obtidaAnalysis of the marketing of soybeans in the period between 1964 and 1974, having in sight specifying and estimating functions of Brazilian soybean exporting; calculating the optimum export tax on this product; and evaluating the net social benefit for the country, supposing the imposition of said tax. The double-log model was selected, and the results obtained indicated that the export marketing of the product was highly sensitive to export pricing, to variation in national production and to variation in real internal revenue, being moderately sensitive to price fluctuation in the internal market. It was verified that the optimum tax rate is that of 9% of export value, and that the net social benefit would be on the order of 0.6% of export value. On the other hand, it was verified that such taxation would provoke a reduction on the order of 6.6% in the total revenue, while the tax revenue from

  1. Annual Statistical Supplement, 2015

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2015 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  2. Annual Statistical Supplement, 2002

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2002 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  3. Annual Statistical Supplement, 2014

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2014 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  4. Annual Statistical Supplement, 2000

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2000 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  5. Annual Statistical Supplement, 2010

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2010 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  6. Annual Statistical Supplement, 2009

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2009 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  7. Annual Statistical Supplement, 2004

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2004 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  8. Annual Statistical Supplement, 2011

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2011 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  9. Annual Statistical Supplement, 2006

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2006 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  10. Annual Statistical Supplement, 2001

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2001 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  11. Annual Statistical Supplement, 2003

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2003 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  12. Annual Statistical Supplement, 2005

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2005 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  13. Annual Statistical Supplement, 2008

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2008 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  14. Annual Statistical Supplement, 2007

    Data.gov (United States)

    Social Security Administration — The Annual Statistical Supplement, 2007 includes the most comprehensive data available on the Social Security and Supplemental Security Income programs. More than...

  15. 26 CFR 1.408-5 - Annual reports by trustees or issuers.

    Science.gov (United States)

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-5 Annual reports... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Annual reports by trustees or issuers. 1.408-5... of an individual retirement annuity shall make annual calendar year reports concerning the status...

  16. 12 CFR 620.5 - Contents of the annual report to shareholders.

    Science.gov (United States)

    2010-01-01

    ..., processing and marketing loans, farm business loans, and international loans), indicating the approximate... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Contents of the annual report to shareholders... SHAREHOLDERS Annual Report to Shareholders § 620.5 Contents of the annual report to shareholders. The...

  17. Report of the experts group on the taxation of the access to gas transport and distribution network; Rapport du groupe d'experts sur la tarification de l'acces aux reseaux de transport et de distribution de gaz

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-04-01

    In the framework of a new french gas industry organization (directive of the 22 june 1998), a concerting mission has been realized on prices taxation for the transport and distribution facilities. The following topics have been debated: the integration and competition of the european gas market, the gas market liberalization consistency and the taxation of transport and distribution network access. (A.L.B.)

  18. Unilateral Carbon Taxation in the Global Economy: The Green Paradox and carbon leakage revisted

    OpenAIRE

    Frederick van der Ploeg

    2015-01-01

    Unilateral, second-best carbon taxes are analysed in a two-period, two-country model with international trade in final goods, oil and bonds. The increase in oil demand and acceleration of global warming resulting from a future carbon tax are large if the price elasticities of oil demand are large and that of oil supply is small, but are attenuated by the fall in the world interest rate especially if intertemporal substitution is weak. Despite this Green Paradox effect, green welfare rises if ...

  19. TAXATION OF ENERGY PRODUCTS AND ELECTRICITY TO THE EUROPEAN UNION LEVEL

    Directory of Open Access Journals (Sweden)

    PĂUNESCU ALBERTO NICOLAE

    2012-06-01

    Full Text Available U.E established to increase socio-economic stability and security of supply, the Energy Community has set a good example of regional cooperation in which the EU and the South-Eastern European countries can diversify their energy sources. It has created a functioning institutional framework and more legal certainty for investors. Next steps are to enhance market reforms and to boost investments in the energy sector. The final objective is that the regional market should be fully integrated in the European's internal energy market

  20. The Function Orientation of Mining Taxation in China Mining Taxation System%资源税在中国矿业税费金制度中的功能定位

    Institute of Scientific and Technical Information of China (English)

    余韵

    2013-01-01

    with the mining activities all relevant tax plan a package of fiscal system combined form the mining tax and fee gold system, is the national management, control and intervention for the development and utilization of mineral resources is an important means. Resource based on all kinds of taxable natural resources for taxation object, in order to regulate the resources differential income and reflect the state-owned for use of resources and to the collection of taxes. Resource in China mining tax and fee gold system shall have the leading function, lever function, regulation and control function. But, resource and mineral resources compensation fees nature ambiguous easy to cause the taxes repeat collection, resource low tax rates to objective reflect differential rent, resource taxation scope of narrow cause non taxable resources are LveDuoShi development, economic globalization on resources tax levy put forward new requirements, etc, affect the functioning of resource tax. Based on the analysis of China's mining tax and fee gold system, especially the main problems facing the resource tax was presented, based on the resource tax in China mining tax and fee gold system function orientation policy sggestions.%与矿业活动有关的各项赋税方案的一揽子财政制度的总和构成了矿业税费金制度,是国家管理、调控、干预矿产资源开发利用的重要手段.资源税是以各种应税自然资源为课税对象、为了调节资源级差收入并体现国有资源有偿使用而征收的税种.资源税在中国矿业税费金制度中应当具备主导功能、杠杆功能、调控功能.但是,资源税与矿产资源补偿费性质歧义容易导致税费重复征收、资源税税率偏低难以客观体现级差地租、资源税课税范围过窄造成非应税资源被掠夺式开发、经济全球化对资源税征收提出新要求等问题,影响了资源税功能的发挥.在分析中国矿业税费金制度、尤其是资源