WorldWideScience

Sample records for building lighting tax

  1. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions for Buildings in 2016 and Later

    Energy Technology Data Exchange (ETDEWEB)

    Deru, Michael [National Renewable Energy Lab. (NREL), Golden, CO (United States); Field-Macumber, Kristin [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-09-01

    This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code (IRC) enacted in Section 1331 of the 2005 Energy Policy Act (EPAct) of 2005, noted in Internal Revenue Service (IRS) Notices 2006-52 (IRS 2006), 2008-40 (IRS 2008) and 2012-26 (IRS 2012), and updated by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning (HVAC); and service hot water (SHW) systems. This document applies to buildings placed in service on or after January 1, 2016.

  2. EVALUATION OF SALES VALUE OF OBJECT TAX ON LAND AND BUILDINGS

    Directory of Open Access Journals (Sweden)

    Titin RULIANA

    2014-06-01

    Full Text Available Tax revenue today become the backbone of the State reception in the State Budget ( Budget . One of the tax revenue is land and building tax . Basis of property tax is the Sales Value of Object Tax. Sales Value of Object Tax is the average price obtained from the market price , and the price is based on the Decree of the Mayor [3]. Determination Sales Value of Object Tax based on Laws number 12 of 1985 amended by Laws number 12 of 1994 [1]. Determination Sales Value of Object Tax based Formulation of the problem in this paper is as follows : "Is it the Sales Value of Object Tax on Land and Building Tax in Year 2012 in accordance with Laws number 12 of year 1994". This research used a sample of fifty one taxpayers from Income Tax Payable in 2012. Target of research is Sales Value of Object Tax on land and building by comparing the Sales Value of Object Tax contained in the Notification Letter of Tax Payable to the actual situation. Based on the background and formulation of the problem, that : "Calculation Sales Value of Object Tax on Land and Building of 2012 in the District Palaran of Samarinda City not in accordance with Law Number 12 of 1994" . I was concluded that the calculation Sales Value of Object Tax on Land and Buildings in the District Palaran been calculated in accordance with Law on number 12 of 1994 . Difference in the amount of Land and Building Tax to be paid based on The Notification Letter of Tax Payable with the results of research in the field due to lack of public understanding about The Land and Building Tax, so that the taxpayer did not immediately report the wide changes to the tax object owned by the Office of Tax services

  3. Effects of energy and carbon taxes on building material competitiveness

    Energy Technology Data Exchange (ETDEWEB)

    Sathre, Roger; Gustavsson, Leif [Ecotechnology, Mid Sweden University, 831 25 Oestersund, (Sweden)

    2007-04-15

    The relations between building material competitiveness and economic instruments for mitigating climate change are explored in this bottom-up study. The effects of carbon and energy taxes on building material manufacturing cost and total building construction cost are modelled, analysing individual materials as well as comparing a wood-framed building to a reinforced concrete-framed building. The energy balances of producing construction materials made of wood, concrete, steel, and gypsum are described and quantified. For wood lumber, more usable energy is available as biomass residues than is consumed in the processing steps. The quantities of biofuels made available during the production of wood materials are calculated, and the cost differences between using these biofuels and using fossil fuels are shown under various tax regimes. The results indicate that higher energy and carbon taxation rates increase the economic competitiveness of wood construction materials. This is due to both the lower energy cost for material manufacture, and the increased economic value of biomass by-products used to replace fossil fuel. (Author)

  4. 55% Tax Deductions for the Energy Requalification of existing buildings in 2007

    International Nuclear Information System (INIS)

    Valentini, G.

    2009-01-01

    The 2007 Italian budget law set 55% tax allowances till the end of 2010 for works aimed at increasing the energy efficiency of buildings for winter heating. This article examines the results obtained in the 2007 outreach campaign both in terms of energy and environmental benefits and of service offered to technicians and professionals. [it

  5. Lighting technology specifications for relighting federal buildings

    International Nuclear Information System (INIS)

    Harris, L.; Purcell, C.W.; Gordon, H.; McKay, H.

    1993-01-01

    The Department of Energy's Federal Relighting Initiative, under the Federal Energy Management Program (FEMP), now offers a comprehensive process to assist agencies in meeting the DOE energy mandate that states that Federal facilities shall use 20% less energy by the year 2000, based on 1985 consumption, and shall improve lighting to increase productivity with relighting projects. The process provides a systematic approach in the screening, selection, design, implementation and evaluation of relighting projects. The Master Specifications help assure the acquisition of high-quality, life-cycle cost-effective lighting systems. The process begins with the screening of the agency's building stock to identify the most promising relighting candidates and concludes with implementation support and system performance assessment. The tools developed by FRI are designed to assist agencies during each phase of the relighting process. The tools are based upon the Federal life-cycle cost approach, thereby complying with 10 CFR, part 436, and the Federal life-cycle cost requirement

  6. Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies

    OpenAIRE

    Polackova Brixi, Hana; Valenduc, Christian M.A.; Swift, Zhicheng Li

    2004-01-01

    Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy. In adopting a market economy, developing countries commonly use tax expenditures as major fiscal policy instruments. However, with limited theoretical understanding of, and ad hoc experience with, applying tax expenditures, developing countries now c...

  7. New Carrollton Federal Building Lighting Retrofit Captures Cool Savings

    Energy Technology Data Exchange (ETDEWEB)

    None

    2017-01-01

    Case study describes how the U.S. General Services Administration cut a $291,000 annual lighting electric bill to an estimated $53,500 by upgrading their fluorescent lighting to a new LED troffer lighting and controls system in the New Carrollton Federal Building in Lanham, Maryland. The lighting project yielded an 82% reduction in energy use and earned GSA two awards for exemplary performance from the Interior Lighting Campaign in 2016.

  8. LED Lighting in a Performing Arts Building

    Energy Technology Data Exchange (ETDEWEB)

    Miller, N. J.; Kaye, S. M. [Univ. of Florida, Gainesville, FL (United States); Coleman, P. M. [Univ. of Florida, Gainesville, FL (United States); Wilkerson, A. M.; Perrin, T. E.; Sullivan, G. P. [Efficiency Solutions, Inc., Richland, WA (United States)

    2014-07-31

    At the University of Florida in Gainesville, the DOE Solid-State Lighting GATEWAY program evaluated LED architectural and theatrical lighting in four academic/performance-related spaces within the Nadine McGuire Theatre + Dance Pavilion. Due to a wise choice of products and luminaire light distributions, the change brought significant quality improvements including improved controllability and color.

  9. Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

    Science.gov (United States)

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

    Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

  10. Procedural Design of Exterior Lighting for Buildings with Complex Constraints

    KAUST Repository

    Schwarz, Michael; Wonka, Peter

    2014-01-01

    We present a system for the lighting design of procedurally modeled buildings. The design is procedurally specified as part of the ordinary modeling workflow by defining goals for the illumination that should be attained and locations where

  11. Efficient lighting in buildings: The lack of legislation in Portugal

    International Nuclear Information System (INIS)

    Almeida, António Manuel; Martins, António Gomes

    2014-01-01

    The behavior of building designers is conditioned by the existing legislation and regulations in the national context in which they operate. However, in the Portuguese legislation there are no rules concerning the use of daylight, and therefore, designers are not stimulated to adopt solutions that make use of the existing potential of sunlight availability. In the same way, it is difficult to understand the lack of specific regulation, with quantified targets, limiting power density of artificial lighting installed inside buildings. The present opportunity, generated by the need to carry out the revision of Portuguese building energy systems regulation, should be used to fill the existing gap in national legislation regarding those matters. In this paper the authors present some proposals for future legislation that will have as central purpose the utilization of efficient lighting systems and the promotion of architectural solutions that optimize the use of daylighting. It is possible, and desirable, to add new directives to national legislation that contribute to the improvement of Portuguese buildings, characterized by its good performance in terms of daylight availability, and at the same time, increasing the energy efficiency and reducing the energy consumption of lighting systems installed in those buildings. - Highlights: • In the Portuguese legislation there are no rules concerning the use of daylight. • Lack of specific regulation limiting power density of artificial lighting. • Revision of Portuguese building energy systems regulation. • Some proposals for future legislation. • Improvement of Portuguese buildings promoting energy efficiency

  12. Lighting energy efficiency in office buildings: Sri Lanka

    International Nuclear Information System (INIS)

    Wijayatunga, Priyantha D.C.; Fernando, W.J.L.S.; Ranasinghe, S.

    2003-01-01

    This paper describes a study conducted in the lighting sector of office buildings as a part of a broader research study aimed at developing building codes for Sri Lanka addressing lighting as well as thermal comfort in order to optimise the use of electricity within these buildings. The study covered different tasks performed in office buildings and the optimum lighting levels required to perform these tasks in the office environment in Sri Lanka. Also, it included assessing the visual performance of people involved in different activities under varying illumination levels in a controlled environment and a comparison of these optimum lighting levels with international standards. It can be seen that the required optimum lighting levels are generally lower in Sri Lanka in comparison to specified standard levels, and this scenario is likely to be similar in other developing countries too. These findings clearly emphasise the need to adopt lighting standards most appropriate to local conditions, in turn helping improve the energy efficiency within buildings

  13. Internal heat gain from different light sources in the building lighting systems

    Directory of Open Access Journals (Sweden)

    Suszanowicz Dariusz

    2017-01-01

    Full Text Available EU directives and the Construction Law have for some time required investors to report the energy consumption of buildings, and this has indeed caused low energy consumption buildings to proliferate. Of particular interest, internal heat gains from installed lighting affect the final energy consumption for heating of both public and residential buildings. This article presents the results of analyses of the electricity consumption and the luminous flux and the heat flux emitted by different types of light sources used in buildings. Incandescent light, halogen, compact fluorescent bulbs, and LED bulbs from various manufacturers were individually placed in a closed and isolated chamber, and the parameters for their functioning under identical conditions were recorded. The heat flux emitted by 1 W nominal power of each light source was determined. Based on the study results, the empirical coefficients of heat emission and energy efficiency ratios for different types of lighting sources (dependent lamp power and the light output were designated. In the heat balance of the building, the designated rates allow for precise determination of the internal heat gains coming from lighting systems using various light sources and also enable optimization of lighting systems of buildings that are used in different ways.

  14. Internal heat gain from different light sources in the building lighting systems

    Science.gov (United States)

    Suszanowicz, Dariusz

    2017-10-01

    EU directives and the Construction Law have for some time required investors to report the energy consumption of buildings, and this has indeed caused low energy consumption buildings to proliferate. Of particular interest, internal heat gains from installed lighting affect the final energy consumption for heating of both public and residential buildings. This article presents the results of analyses of the electricity consumption and the luminous flux and the heat flux emitted by different types of light sources used in buildings. Incandescent light, halogen, compact fluorescent bulbs, and LED bulbs from various manufacturers were individually placed in a closed and isolated chamber, and the parameters for their functioning under identical conditions were recorded. The heat flux emitted by 1 W nominal power of each light source was determined. Based on the study results, the empirical coefficients of heat emission and energy efficiency ratios for different types of lighting sources (dependent lamp power and the light output) were designated. In the heat balance of the building, the designated rates allow for precise determination of the internal heat gains coming from lighting systems using various light sources and also enable optimization of lighting systems of buildings that are used in different ways.

  15. DYNAMIC LIGHTING CONTROL INSIDE OF BUILDINGS OVER THE PROFIBUSDP NETWORK

    Directory of Open Access Journals (Sweden)

    Cemal YILMAZ

    2007-01-01

    Full Text Available In this study, dynamic lighting control inside of buildings has been implemented over the Profibus-DP network. Automatically adjustable luminaries were used to adjust lighting level to desired values. The data received from sensors measuring illuminance levels inside building are transferred to central control unit over the Profibus-DP network. These data are evaluated in the control unit and then control signals related to evaluation results are sent to the luminaries over the Profibus-DP network. As a reason of this design, optimum energy usage has been supplied by controlling the lighting remotely. Moreover, a healthy lighting environment has been obtained by means of adjusting the illuminance level related to lighting variations occurred in the various hours of a day.

  16. Opportunities of energy saving in lighting systems for public buildings

    Directory of Open Access Journals (Sweden)

    Ayman Abd El-khalek

    2017-03-01

    Full Text Available The lighting system provides many options for cost-effective energy saving with low or no inconvenience. Lighting improvements are excellent investments in most public buildings, it is usually cost-effective to address because lighting improvements are often easier to make than many process upgrades.For public buildings, the easy no and low cost options to help save money and improve the energy performance are:Understand energy use.Identify optionsPrioritize actionsMake the changes and measure the savings.Continue managing energy efficiency.The challenge is to retrofit traditional lamps with LED lamps of good quality. The benefits of LED light bulbs are long-lasting, durable, cool, mercury free, more efficient, and cost effective.The light Emitting Diode (LED bulb uses a semiconductor as its light source, and is currently one of the most energy efficient and quickly developing types of bulbs for lighting. LEDs increasingly are being purchased to replace traditional bulbs. LEDs are relatively more expensive than other types of bulbs, but are very cost-effective because they use only a fraction of electricity of traditional lighting methods nd can last for longer.Benchmarking guides decision makers to policies aimed at the energy sector through better understanding of energy consumption trends nationwide, e.g.: energy price, moderating, peak demand, and encouraging sectors, low energy expansions.The “Improving Energy Efficiency Project of Lighting and Appliances” carried out energy audits and implemented opportunities of energy saving in lighting for different type of public buildings.To rationalize the use of energy by giving guidelines to consumers, the IEEL&A project prepared some brochures.This paper leads with the results of case studies as energy audits, opportunities in lighting systems, energy saving and CO2 reduction.

  17. Tax Governance

    DEFF Research Database (Denmark)

    Boll, Karen; Brehm Johansen, Mette

    to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

  18. A mathematical/physics carbon emission reduction strategy for building supply chain network based on carbon tax policy

    Directory of Open Access Journals (Sweden)

    Li Xueying

    2017-03-01

    Full Text Available Under the background of a low carbon economy, this paper examines the impact of carbon tax policy on supply chain network emission reduction. The integer linear programming method is used to establish a supply chain network emission reduction such a model considers the cost of CO2 emissions, and analyses the impact of different carbon price on cost and carbon emissions in supply chains. The results show that the implementation of a carbon tax policy can reduce CO2 emissions in building supply chain, but the increase in carbon price does not produce a reduction effect, and may bring financial burden to the enterprise. This paper presents a reasonable carbon price range and provides decision makers with strategies towards realizing a low carbon building supply chain in an economical manner.

  19. Impact of Federal tax policy and electric utility rate schedules upon the solar building/electric utility interface. Executive summary

    Energy Technology Data Exchange (ETDEWEB)

    Feldman, S.L.; Wirtshafter, R.M.; Abrash, M.; Anderson, B.; Sullivan, P.; Kohler, J.

    1978-10-01

    An analysis is performed to show that a utility solar-passive strategy can be used rather effectively in aiding the utility to obtain more efficient load factors and lower costs. The objectives are to determine the impact of active and passive solar energy designs for space conditioning and hot water heating for the residential sector upon the diurnal and annual load curves for several utilities, to assess the effect of present utility pricing policies, and to examine alternative pricing schemes, as well as Federal and state tax credits, as they may affect the optimal sizing and configuration of active solar and passive solar building components. The methodology, the systems model, an overall building design, building cost determination, and a description of TRNSYS are presented. The major parameters discussed that distinguish variation in the cost-effectiveness of particular building design fall into 5 categories: the weather, building configurations, building costs, utility costs and rates, and financial parameters (inclusive of tax credits for solar and energy conservation investment). Five utilities are studied: Colorado Springs Department of Public Utilities; Public Service Co. of New Mexico; New England Electric System; Pacific Gas and Electric; and Georgia Power Co.

  20. Solar light collection from buildings façades

    International Nuclear Information System (INIS)

    Cadena, C García; Sánchez-Pérez, C; Rosas, M Tovar

    2015-01-01

    We present an analysis of the light collection from the building's fagade for interior lighting using diffuse reflective surfaces. The use of diffuse surfaces may increase the acceptance angle of such systems, in order to collect more sunlight coming from different directions according to the objects surrounding the building fafade for longer periods of the day without the use of sun tracking systems. We discuss a numerical analysis and experimental results comparing light collection with the proposed system with respect to an equivalent system using specular reflecting surfaces. Results show that the collection is around 50 lx with a system of dimensions 10 cm × 15 cm and is of about of 55% higher than the collection achieved by a system of specular surfaces

  1. Aggressive tax planning and corporate social irresponsibility : Managerial discretion in the light of corporate governance

    NARCIS (Netherlands)

    Jallai, Ave-Geidi; Gribnau, Hans

    2018-01-01

    The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible tax planning strategy is not an option. This

  2. Assessment of Tax of the Republic of Buryatia building using a correction factor

    Directory of Open Access Journals (Sweden)

    Tsydypova A.V.

    2016-07-01

    Full Text Available Application of predictive models to assess the tax capacity to determine its objective value, will contribute to the effective implementation of the main priorities of Russia's macroeconomic policies, including sustained economic growth, equitable distribution of income, price stability, job security and economic security. The estimation of tax potential of the Republic of Buryatia.

  3. 'Traffic-light' nutrition labelling and 'junk-food' tax: a modelled comparison of cost-effectiveness for obesity prevention.

    Science.gov (United States)

    Sacks, G; Veerman, J L; Moodie, M; Swinburn, B

    2011-07-01

    Cost-effectiveness analyses are important tools in efforts to prioritise interventions for obesity prevention. Modelling facilitates evaluation of multiple scenarios with varying assumptions. This study compares the cost-effectiveness of conservative scenarios for two commonly proposed policy-based interventions: front-of-pack 'traffic-light' nutrition labelling (traffic-light labelling) and a tax on unhealthy foods ('junk-food' tax). For traffic-light labelling, estimates of changes in energy intake were based on an assumed 10% shift in consumption towards healthier options in four food categories (breakfast cereals, pastries, sausages and preprepared meals) in 10% of adults. For the 'junk-food' tax, price elasticities were used to estimate a change in energy intake in response to a 10% price increase in seven food categories (including soft drinks, confectionery and snack foods). Changes in population weight and body mass index by sex were then estimated based on these changes in population energy intake, along with subsequent impacts on disability-adjusted life years (DALYs). Associated resource use was measured and costed using pathway analysis, based on a health sector perspective (with some industry costs included). Costs and health outcomes were discounted at 3%. The cost-effectiveness of each intervention was modelled for the 2003 Australian adult population. Both interventions resulted in reduced mean weight (traffic-light labelling: 1.3 kg (95% uncertainty interval (UI): 1.2; 1.4); 'junk-food' tax: 1.6 kg (95% UI: 1.5; 1.7)); and DALYs averted (traffic-light labelling: 45,100 (95% UI: 37,700; 60,100); 'junk-food' tax: 559,000 (95% UI: 459,500; 676,000)). Cost outlays were AUD81 million (95% UI: 44.7; 108.0) for traffic-light labelling and AUD18 million (95% UI: 14.4; 21.6) for 'junk-food' tax. Cost-effectiveness analysis showed both interventions were 'dominant' (effective and cost-saving). Policy-based population-wide interventions such as traffic-light

  4. An Investigation Into Why Lighting Controls Fail in Buildings

    Directory of Open Access Journals (Sweden)

    Bernard Doyle

    2012-04-01

    Full Text Available The project began as a post-occupancy evaluation of lighting controls installed in a range of buildings, including a public office building, a shopping centre and a primary school. Actual controlled lighting consumption was to be compared against past billing or simulated energy consumption. However, when the research began it was found that the controls had been removed from two out of the three buildings. Further research proved that it was not unusual for lighting controls to be disconnected following installation. This raised a much bigger research question- why were the controls disconnected and what were the factors governing success or failure of these systems? To answer this new question a new methodology to that first envisaged had to be established. Investigating the reasons for disconnection could only be achieved by discussion with those involved. To find out what people know, or think, it is necessary to ask them. Interviewing was used to address the new research question. It was found that little research exists on long-term performance analysis of lighting controls. A framework was created to determine if there is correlation between past findings and the reasons for failure in the case studies. It should be noted that there were minimal findings into the failure of lighting controls systems in buildings in Ireland, which prompted possible additional reasons for the failure of these systems, e.g. differing usage patterns, availability of useful daylight. The research that followed posed many challenges requiring the use of qualitative data in an engineering environment. In order to answer the research question, a clearly-defined and wellstructured methodology was required. It was concluded from the research that the conceptual framework used was appropriate and that the methods were fit for purpose.Some of the findings included: • Maintenance costs are comparitively high • Misinterpretation of commissioning processes

  5. Procedural Design of Exterior Lighting for Buildings with Complex Constraints

    KAUST Repository

    Schwarz, Michael

    2014-10-01

    We present a system for the lighting design of procedurally modeled buildings. The design is procedurally specified as part of the ordinary modeling workflow by defining goals for the illumination that should be attained and locations where luminaires may be installed to realize these goals. Additionally, constraints can be modeled that make the arrangement of the installed luminaires respect certain aesthetic and structural considerations. From this specification, the system automatically generates a lighting solution for any concrete model instance. The underlying, intricate joint optimization and constraint satisfaction problem is approached with a stochastic scheme that operates directly in the complex subspace where all constraints are observed. To navigate this subspace efficaciously, the actual lighting situation is taken into account. We demonstrate our system on multiple examples spanning a variety of architectural structures and lighting designs. Copyright held by the Owner/Author.

  6. Fiscal and tax policy support for energy efficiency retrofit for existing residential buildings in China's northern heating region

    International Nuclear Information System (INIS)

    Li Dongyan

    2009-01-01

    Energy efficiency retrofit for existing residential buildings (EERERB) in China's northern heating region is an important component of the national energy strategy. The main content and related subject in EERERB performance is the basis of understanding and developing targeted policies. So, this paper designed the content system of EERERB. And then, provided a cost-benefit analysis on related subjects, assessed the government's function in EERERB, and come to the conclusion that the Chinese government should increase fiscal fund investment and implement more fiscal and tax incentive policies. Moreover, in view of China's current policy, which lacks long-term mechanism and flexibility, this paper proposed specific policy recommendations, including clarifying the government's corresponding responsibilities at all levels and increasing the intensity of the central government's transfer payments. It further proposed targeted financial and tax policies for supporting and encouraging heating enterprises and owners, as well as policies to cultivate energy-saving service markets and to support the ESCO.

  7. COMPARATIVE ANALYSIS OF TAX OBJECT SALES VALUE ON LAND AND BUILDINGS WITH INDONESIAN VALUATION STANDARD (SIP-BASED VALUATION IN MALANG CITY

    Directory of Open Access Journals (Sweden)

    Gani I.F.

    2017-08-01

    Full Text Available This research aimed to explore how the valuation/appraisal in determining land and building values at Tax Object Sales Value on Land and Buildings (NJOP PBB in Malang City and to analyze the comparison between the valuation of Tax Object Sales Value on Land and Buildings (NJOP PBB conducted in Malang and the valuation of land and buildings according to Indonesian Valuation Standards (SPI. Through the qualitative research with a case study approach, it was obtained that the model of mass and individual appraisals on the valuation of Tax Object Sales Value on Land and Buildings (NJOP PBB had the similar stages to the individual appraisal according to Indonesian Valuation Standards (SPI. Furthermore, from the results, the problems faced in valuing Tax Object Sales Value on Land and Buildings (NJOP PBB by the Local Revenue Office of Malang City were also known. It can be used as a consideration for the improvement of regulation or procedure in valuing Tax Object Sales Value on Land and Buildings (NJOP PBB.

  8. The effect of building façade on natural lighting (Case study: Building of phinisi tower UNM)

    Science.gov (United States)

    Jamala, Nurul

    2017-04-01

    Utilization of natural lighting is one factor to lower the energy consumption of a building. Model building facade effect on natural light sources that can be absorbed into the building. UNM Phinisi Tower Building is a metaphor for the display of boats phinisi using Hiperbolic paraboloid facade which is futuristic sophistication of the application of science and technology, so that this object that is the focus of research on the effects on the building facade natural lighting. A quantitative research methods using Autodesk Echotech program to determine the value of the building into the natural lighting illuminance, either by using the facade and do not. The aim of research is to determine the percentage utilization of natural light into the building using a building facade. The study concluded the decline percentage in the value of the illuminance after the building using the building facade is 49% -74% and a mean value of 60.3%, so it can be concluded that the building facade effects on the natural lighting.

  9. Automation of air disinfection and lighting in agricultural buildings

    Directory of Open Access Journals (Sweden)

    L. Yu. Yuferev

    2017-01-01

    Full Text Available The article describes the urgency of this problem and modern ways of its solving. Modern disinfection and lighting systems are not developed enough. The authors proposed to automate the system of disinfection, dust removal and lighting in the farm building. We developed algorithm on the basis of which the universal program in the programming language C ++ was written. Assembled the microprocessor set ARDUINO. The program is included in the microprocessor ATMEGA, which is part of ARDUINO. As a basis for the disinfection system, a two-component ARUF device was used, which includes two decontaminating components: an ultraviolet lamp and an aerosol dispenser. Each of the algorithms (lighting and disinfection consists of 3 parts: data collection and analysis, control, data output to the display. The sequence of 3 parts is 1 cycle, then it repeated. In the first part on the basis of indications of sensors assignment to variables of some values was carried out. In the second part, based on the values of the variables, the decontamination and lighting devices are controlled. In the third part due to changing the screen number, variable, it is possible to switch the display and view the status of the installation and external parameters. The program, written on the basis of algorithms, is universal and suitable for almost any poultry and livestock buildings. All parameters (the time of the beginning and completion of the ARUV operation within 24 hours, the daily time of the illumination of a certain cycle, the maximum and minimum humidity, the duration of each cycle used for control and management are variables. Operator can set the items using the display in the menu.

  10. Stability and vibration control in synchrotron light source buildings

    Energy Technology Data Exchange (ETDEWEB)

    Godel, J.B.

    1991-01-01

    Synchrotron light sources have undergone three generations of development in the last two decades. The National Synchrotron Light Source (NSLS) at Brookhaven National Laboratory has two second generation'' storage rings that currently provide the world's most intense sources of photons in the VUV and X-ray spectral ranges. There are almost 90 beam lines serving a community of 2600 scientists from 370 institutions. They are engaged in basic and applied research in physics, chemistry, biology, medicine, materials science and various technologies. When design of the NSLS began in 1977, emphasis was given to the stability of the concrete slab on which the storage rings and experimental beam lines were placed. Stability is the result of controlling: vibration from sources internal and external to the building, thermal effects of air and water temperature variations, foundation settlement and contact between the slab and underlying subsoil. With the advent of new research where highly focused beams of x-rays must be placed on increasingly smaller targets located 35 meters or more from the source, and the development of x-ray lithography with resolutions approaching 0.1 micron at chip exposure stations, even greater attention to stability is required in building designs. This paper will review the results of the successful NSLS experience and give an integrated design approach that includes elements which contribute to instabilities, and the means available to reduce them to acceptable levels.

  11. Stability and vibration control in synchrotron light source buildings

    Energy Technology Data Exchange (ETDEWEB)

    Godel, J.B.

    1991-12-31

    Synchrotron light sources have undergone three generations of development in the last two decades. The National Synchrotron Light Source (NSLS) at Brookhaven National Laboratory has two ``second generation`` storage rings that currently provide the world`s most intense sources of photons in the VUV and X-ray spectral ranges. There are almost 90 beam lines serving a community of 2600 scientists from 370 institutions. They are engaged in basic and applied research in physics, chemistry, biology, medicine, materials science and various technologies. When design of the NSLS began in 1977, emphasis was given to the stability of the concrete slab on which the storage rings and experimental beam lines were placed. Stability is the result of controlling: vibration from sources internal and external to the building, thermal effects of air and water temperature variations, foundation settlement and contact between the slab and underlying subsoil. With the advent of new research where highly focused beams of x-rays must be placed on increasingly smaller targets located 35 meters or more from the source, and the development of x-ray lithography with resolutions approaching 0.1 micron at chip exposure stations, even greater attention to stability is required in building designs. This paper will review the results of the successful NSLS experience and give an integrated design approach that includes elements which contribute to instabilities, and the means available to reduce them to acceptable levels.

  12. Stability and vibration control in synchrotron light source buildings

    International Nuclear Information System (INIS)

    Godel, J.B.

    1991-01-01

    Synchrotron light sources have undergone three generations of development in the last two decades. The National Synchrotron Light Source (NSLS) at Brookhaven National Laboratory has two ''second generation'' storage rings that currently provide the world's most intense sources of photons in the VUV and X-ray spectral ranges. There are almost 90 beam lines serving a community of 2600 scientists from 370 institutions. They are engaged in basic and applied research in physics, chemistry, biology, medicine, materials science and various technologies. When design of the NSLS began in 1977, emphasis was given to the stability of the concrete slab on which the storage rings and experimental beam lines were placed. Stability is the result of controlling: vibration from sources internal and external to the building, thermal effects of air and water temperature variations, foundation settlement and contact between the slab and underlying subsoil. With the advent of new research where highly focused beams of x-rays must be placed on increasingly smaller targets located 35 meters or more from the source, and the development of x-ray lithography with resolutions approaching 0.1 micron at chip exposure stations, even greater attention to stability is required in building designs. This paper will review the results of the successful NSLS experience and give an integrated design approach that includes elements which contribute to instabilities, and the means available to reduce them to acceptable levels

  13. Energy savings due to daylight and artificial lighting integration in office buildings in hot climate

    Energy Technology Data Exchange (ETDEWEB)

    Al-Ashwal, Nagib T. [Sana' a University, Sana' a (Yemen); Budaiwi, Ismail M. [King Fahd University of Petroleum and Minerals, Dhahran (Saudi Arabia)

    2011-07-01

    Reducing energy consumption while maintaining acceptable environmental quality in buildings has been a challenging task for building professionals. In office buildings, artificial lighting systems are a major consumer of energy and can significantly contribute to building cooling load. Furthermore, although reliable, artificial lighting does not necessarily provide the required quality of lighting. Significant improvement in lighting quality and energy consumption can be achieved by proper integration of daylight and artificial lighting. The objective of this study is to investigate the energy performance of office buildings resulting from daylight and artificial lighting integration in hot climates. A parametric analysis is conducted to find the impact of different window design parameters, including window area, height and glazing type, on building energy performance. Results have shown that as much as 35% reduction in lighting energy consumption and 13% reduction in total energy consumption can be obtained when proper daylighting and artificial lighting integration is achieved.

  14. Tax reforms - taxes without tax laws

    OpenAIRE

    Varma, Vijaya Krushna Varma

    2009-01-01

    All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforce...

  15. Urgency of Capacity Building in Local Finance Management on Decentralization Era (The Dynamic of Parking Taxes Management at Banguntapan District, Bantul Region DI Yogyakarta Province

    Directory of Open Access Journals (Sweden)

    Bambang Sunaryo

    2014-12-01

    Full Text Available Capacity building of local finance management becomes important on decentralizations era. Empirically this research is aim to show that the parking tax management at glance seen as an administrative- procedural policy domain cannot release from phenomena on the existence of problematic pathology for regional financial management. District of Bantul Banguntapan characteristic as its suburbs form the main attraction in the selection of research because of the general locus in sub-urban area, began to metamorphose into a parking tax revenues from regions that contribute to the area though not as big financial contribution income tax parking tax in urban areas. The Banguntapan sub district was chosen as analysis unit in this research to represent the issue of parking tax management in sub urban area of Bantul. This was due to the characteristic of Bantul area as sub urban area that can be seen from the characteristics of sub urban in Banguntapan sub district. Moreover, the Banguntapan sub district is the only area in Bantul which has a parking tax subject that the cost is self-assessment and flat thus the dynamic of local finance managing problems can be observed and in-depth analysed in Banguntapan sub district to seek the comparison of those 2 parking tax collection systems.

  16. THE EFFECT OF BUILDING FAÇADE MODEL ON LIGHT DISTRIBUTION (CASE STUDY: MENARA PHINISI BUILDING OF UNM

    Directory of Open Access Journals (Sweden)

    Nurul Jamala

    2017-12-01

    Full Text Available Global warming issues influence the temperature of the earth surface. It is an impact on energy consumption, especially in buildings. Utilization of daylight is one of the factors that need to be considered, in order to minimize energy consumption as a source of artificial lighting. This study analyzed the distribution of light on the Menara Phinisi building of Makassar State University. Quantitative research method that is to describe the data of simulation in Autodesk Ecotect program. The research objective was to determine the effect of the building facade model on the value of illumination inside the building. Results of the study concluded that the decrease percentage of the distribution of light on the building facade using and not using the facade is 3,16% or 236 lux. Distribution of light in horizontal and diagonal facade models differ in the amount of 2,5%. Design analysis of the building serves as a guide for analyzing the influence of the building facade model so that it can create energy efficient buildings.

  17. Effect of LED lighting on the cooling and heating loads in office buildings

    International Nuclear Information System (INIS)

    Ahn, Byung-Lip; Jang, Cheol-Yong; Leigh, Seung-Bok; Yoo, Seunghwan; Jeong, Hakgeun

    2014-01-01

    Highlights: • Application of heat control strategy reduces total energy consumption of LED lighting. • Convective heat from LED lighting should be emitted outdoors during cooling period. • Seasonal optimization of convective heat lowers total energy consumption. - Abstract: LED lighting has the potential to provide energy savings, and in many countries, there are policies to encourage its use owing to its higher efficiency and longer life in comparison to other lighting fixtures. However, since 75–85% of the light electric power in LED lights is still generated as heat, the sole use of LED lighting in a building could have a negative effect on the cooling load. In this paper, we study the heating properties of LED lighting and establish a management strategy to exploit these properties to reduce the energy used for heating and cooling of buildings. Using a simulation program, the energy consumption of the Green Building in Daejeon, Korea, and the virtual building provided by the U.S. Department of Energy (DOE) was computed according for different light fixtures. A control strategy is more applicable to LED lighting than to general fluorescent lighting, especially for the cooling of a building, because the use of a return-air duct and the heat sinks on the LED fixtures allow the heat to be better directed. Deployment of LED lights in combination with such a control strategy can help to increase the energy efficiency of a building

  18. Transforming White Light into Rainbows: Segmentation Strategies for Successful School Tax Elections

    Science.gov (United States)

    Senden, J. Bradford; Lifto, Don E.

    2009-01-01

    In the late 1600s, British physicist Sir Isaac Newton first demonstrated refraction and dispersion in a triangular prism. He discovered that a prism could decompose white light into a spectrum. Hold a prism up to the light at the correct angle and white light magically splits into vivid colors of the rainbow! So what do prisms and rainbows have to…

  19. Concerning the sound insulation of building elements made up of light concretes. [acoustic absorption efficiency calculations

    Science.gov (United States)

    Giurgiu, I. I.

    1974-01-01

    The sound insulating capacity of building elements made up of light concretes is considered. Analyzing differentially the behavior of light concrete building elements under the influence of incident acoustic energy and on the basis of experimental measurements, coefficients of correction are introduced into the basic formulas for calculating the sound insulating capacity for the 100-3,2000 Hz frequency band.

  20. Network Based Building Lighting Design and Fuzzy Logic via Remote Control

    Directory of Open Access Journals (Sweden)

    Cemal YILMAZ

    2009-02-01

    Full Text Available In this paper, a network based building lighting system is implemented. Profibus-DP network structure is used in the design and Fuzzy Logic Controller (FLC is used on control of the building lighting. Informations received from sensors which measures level of the building illumination is used on FLC and they are transferred to the system by Profibus-DP network. Control of lighting luminaries are made via Profibus-DP network. The illuminance inside the bulding is fitted required level. Energy saving and healthy lighting facilities have been obtained by the design.

  1. Lighting.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1992-09-01

    Since lighting accounts for about one-third of the energy used in commercial buildings, there is opportunity to conserve. There are two ways to reduce lighting energy use: modify lighting systems so that they used less electricity and/or reduce the number of hours the lights are used. This booklet presents a number of ways to do both. Topics covered include: reassessing lighting levels, reducing lighting levels, increasing bulb & fixture efficiency, using controls to regulate lighting, and taking advantage of daylight.

  2. Legal System Building of Personal Housing Property Tax in China%我国个人住房房产税法律制度的构建

    Institute of Scientific and Technical Information of China (English)

    陈雪; 张岱渭

    2014-01-01

    Personal housing property tax can raise the holding costs of houses ,curb the speculation of housing directly ,and by which way it have an important role of curb high housing prices .Personal housing property tax can also provide stable local finance ,and make social w ealth distribution fair .Chi-na should build legal system of personal housing property tax ,coordinate the relationship between per-sonal housing property tax and land transfer fund ,establish the real estate tax system of “high main-tain ,low flow” ,and formulate unified “Property Tax Law” .To provide the conditions for personal housing property tax ,China also should establish a unified registration system of real estate ,and im-prove the legal system of property assessment .%开征个人住房房产税可以提高住房持有成本,直接遏制住房投机,对抑制高房价有重要作用。个人住房房产税还可以提供稳定的地方财政来源,促进社会财富公平分配。我国应当构建个人住房房产税法律制度,处理好个人住房房产税与土地出让金的关系,实行“高保有、低流转”的房地产税制,制定统一的《房产税法》。我国还应当建立不动产统一登记法律制度、完善房产评估法律制度,为个人住房房产税全面征收提供条件。

  3. The impact of clerestory lights on energy efficiency of buildings

    Directory of Open Access Journals (Sweden)

    Đenadić Dalibor M.

    2015-01-01

    Full Text Available The buildings are among major energy consumers, whose energy efficiency is rather low. Clerestory windows are responsible for a large portion of energy losses from the buildings. The energy efficiency of buildings can greatly be improved by upgrading clerestory and other windows. This paper focuses on the theoretical and experimental investigations on how this can be performed in an old school building in the town of Bor in eastern part of Serbia. For that purpose a modern measuring technique has been applied to identify the existing status, and to compare theoretical and actual conditions.

  4. Characterization of hybrid lighting systems of the Electrical Engineering Building in the Industrial University of Santander

    Science.gov (United States)

    Galvis, D.; Exposito, C.; Osma, G.; Amado, L.; Ordóñez, G.

    2016-07-01

    This paper presents an analysis of hybrid lighting systems of Electrical Engineering Building in the Industrial University of Santander, which is a pilot of green building for warm- tropical conditions. Analysis of lighting performance of inner spaces is based on lighting curves obtained from characterization of daylighting systems of these spaces. A computation tool was made in Excel-Visual Basic to simulate the behaviour of artificial lighting system considering artificial control system, user behaviour and solar condition. Also, this tool allows to estimate the electrical energy consumption of the lighting system for a day, a month and a year.

  5. Lifelog-based lighting design for biofied building

    Science.gov (United States)

    Kake, Fumika; Mita, Akira

    2016-04-01

    A design tool is proposed for lighting control system that reflects histories of residents' past life using a genetic mechanism. There are many previous researches which show the preference of lighting design differs depending on people and their behaviors. And recently, due to the appearance of LED which can change light color easily, the number of lighting scenes have drastically increased. It is difficult for residents to grasp all patterns of lighting and understand what pattern of lighting design fits for their behaviors. So if we can extract lighting preferences and demands of each resident from histories of past life and reflect these information in next lighting control, it's possible to make living space more comfortable. An evolutionally adaptation mechanism learnt from living organisms is proposed in this research to extract the information from lifelog, especially focusing on methylation and mutation. Methylation is one of the epigenetic algorithms making a difference in phenotype without changing DNA sequence. Mutation is one of the genetic algorithms making a difference in phenotype by changing DNA sequence. Those two mechanisms are applied in the system. First, the lifelog of residents and using hysteresis of lighting equipment are collected. Then the lifelog is converted into the genetic information and stored. When the lifelog is stored enough, the superior genes will be picked up from the stored genetic information to be reflected in lighting control in next generation. Simulations to verify the versatility of the system were conducted.

  6. Ultra high benefits system for electric energy saving and management of lighting energy in buildings

    International Nuclear Information System (INIS)

    Fathabadi, Hassan

    2014-01-01

    Highlights: • Presenting a novel multi channel smart system to manage lighting energy in buildings. • Saving considerable electric energy which is converted to lighting in buildings. • Providing desired constant and adjustable luminance for each location in buildings. • Capability of working with all AC electric power sources. • To automatically control and manage lighting energy in buildings. - Abstract: This paper presents a smart system, including a multi channel dimmer and a central process unit (CPU) together with an exact multi channel feedback mechanism, which automatically regulates and manages lighting in buildings. Based on a multi channel luminance feedback, a high benefits technique is utilized to convert the electric energy to lighting energy. Saving a lot of the electric energy which should be converted to lighting energy in buildings, managing the lighting energy in buildings, providing desired constant and adjustable luminance for each room (location), and the capability of working with all AC electric power sources regardless of frequency and voltage amplitude are some advantages of using the proposed system and technique, thus it will be widely used in buildings. An experimental prototype of the proposed smart system has been constructed to validate the theoretical results and to carry out the experimental tests. Experimental results earned by utilizing the proposed smart system in a sample building are presented to prove the benefits of using the system. The experimental results explicitly show a considerable electric energy saving (about 27%) in the sample building while the proposed system has provided desired constant and adjustable luminance for each location of the building

  7. Space availability of buildings with virtual natural lighting solutions

    NARCIS (Netherlands)

    Mangkuto, R.A.; Claessen, R.N.H.; Aries, M.B.C.; Loenen, van E.J.; Hensen, J.L.M.; Pracki, P.

    2013-01-01

    Natural light is highly variable and limited in time and space. In situations where it is not or insufficiently available, Virtual Natural Lighting Solutions (VNLS) can be promising. This paper presents research based on computer simulation to explore the space-gaining potential of VNLS in offices,

  8. Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

    OpenAIRE

    Miyazaki, Takeshi; Kitamura, Yukinobu

    2014-01-01

    The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

  9. Building Twilight "Light Sensors" to Study the Effects of Light Pollution on Fireflies

    Science.gov (United States)

    Thancharoen, Anchana; Branham, Marc A.; Lloyd, James E.

    2008-01-01

    Light pollution negatively affects many nocturnal organisms. We outline two experiments that can be conducted by students to examine the effects of light pollution on firefly behavior. Inexpensive electronic light sensors, which are easy to construct and calibrate, are used to sample light levels along transects in spaces where fireflies are…

  10. Literature Review of the Effects of Natural Light on Building Occupants

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, L.; Torcellini, P.

    2002-07-01

    This paper presents summary findings from a literature search of the term ''daylighting''-using natural light in a building to offset or replace electric lighting. According to the Department of Energy's Office of Building Technology, State and Community Programs 2000 BTS Core Databook, in 1998, commercial buildings consumed 32% of the total electricity in the United States, of which more than one-third went to lighting. Using daylighting systems and turning off the lights will help reduce this energy load. Electrical lighting adds to both the electrical and cooling loads in a commercial building. Utility costs can be decreased when daylighting is properly designed to replace electrical lighting. Along with the importance of energy savings, studies have demonstrated the non-energy-related benefits of daylighting. We compiled the data from books, periodicals, Internet articles, and interviews. The books, periodicals, and Internet articles provided the background information used to identify the main subjects of the paper. The interviews provided us with details related to specific buildings and companies that have integrated daylighting into their buildings.

  11. Modeling of lighting behaviour of a hybrid lighting system in inner spaces of Building of Electrical Engineering

    Science.gov (United States)

    Amado, L.; Osma, G.; Villamizar, R.

    2016-07-01

    This paper presents the modelling of lighting behaviour of a hybrid lighting system - HLS in inner spaces for tropical climate. HLS aims to mitigate the problem of high electricity consumption used by artificial lighting in buildings. These systems integrate intelligently the daylight and artificial light through control strategies. However, selection of these strategies usually depends on expertise of designer and of available budget. In order to improve the selection process of the control strategies, this paper analyses the Electrical Engineering Building (EEB) case, initially modelling of lighting behaviour is established for the HLS of a classroom and an office. This allows estimating the illuminance level of the mixed lighting in the space, and energy consumption by artificial light according to different lighting control techniques, a control strategy based on occupancy and a combination of them. The model considers the concept of Daylight Factor (DF) for the estimating of daylight illuminance on the work plane for tropical climatic conditions. The validation of the model was carried out by comparing the measured and model-estimated indoor illuminances.

  12. Building alliances in unlikely places: progressive allies and the Tobacco Institute's coalition strategy on cigarette excise taxes.

    Science.gov (United States)

    Campbell, Richard B; Balbach, Edith D

    2009-07-01

    The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions.

  13. AN OPTIMALIZATION OF NATURAL LIGHTING BY APPLYING AUTOMATIC LIGHTING USING MOTION SENSOR AND LUX SENSOR FOR HISTORICAL OLD BUILDINGS

    Directory of Open Access Journals (Sweden)

    Saeful Bahri

    2016-07-01

    Full Text Available ABSTRACT One of the problems that occurs within city centres, particularly within capital cities, is the existence of many historical old buildings. Historical old buildings within city centres, that have abandoned for years because of their condition, suffer from a lack of utilities, infrastructure and facilities [2][3]. These conditions occur because of low levels of maintenance arising as a consequence of a lack of finance of the owner of a building, be they government or private sector. To solve the problem of abandoned historical old buildings, the concept of adaptive reuse can be adopted and applied. This concept of adaptive reuse may continously cover the cost of building maintenance. The adaptive reuse concept usually covers the interior of a building and its utilities, though the need for utilities depends on the function of a building [4]. By adopting a concept of adaptive reuse, new building functions will be designed as the needs and demand of the market dictate, and which is appropriate for feasibility study. One utility element that has to be designed for historical old buildings is the provision of lighting within a building. To minimize the cost of building maintenance, one of the solutions is to optimize natural lighting and to minimize the use of artificial lighting such as lamps. This paper will discuss the extent to which artificial lighting can be minimized by using automatic lighting; the automatic lighting types discussed in this paper are lighting controlled by motion sensor and lux sensor. Keywords: Natural lighting, automatic lighting, motion sensor, lux sensor, historical old buildings ABSTRAK Salah satu permasalahan yang muncul dalam sebuah kota metropolitan, khususnya sebuah ibukota adalah keberadaan dari banyaknya bangunan-bangunan tua bersejarah. Bangunan-bangunan tua bersejarah dalam sebuah kota besar terutama yang diabaikan selama bertahun-tahun biasanya disebabkan karena kondisinya yang menua, minimnya utilitas

  14. Savings in Cooling Energy with a Thermal Management System for LED Lighting in Office Buildings

    Directory of Open Access Journals (Sweden)

    Byung-Lip Ahn

    2015-06-01

    Full Text Available Light-emitting diode (LED lighting should be considered for lighting efficiency enhancement, however, waste heat from light-emitting diode (LED lighting increases the internal cooling load during the summer season. In order to solve this problem we propose a thermal management system for light-emitting diode (LED lighting with a heat exchanger module integrated with the building’s heating, ventilation, and air conditioning (HVAC system to move the lighting’s waste heat outdoors. An experiment was carried out to investigate the thermal effects in a test chamber and the heat exchange rate between the heat sink and the duct air. The heat generated by the light-emitting diode (LED lighting was calculated as 78.1% of light-emitting diode (LED input power and the heat exchange rate of the lighting heat exchange module was estimated to be between 86.5% and 98.1% according to the light-emitting diode (LED input power and the flow rate of air passing the heat sink. As a result, the average light-emitting diode (LED lighting heat contribution rate for internal heat gain was determined as 0.05; this value was used to calculate the heating and cooling energy demand of the office building through an energy simulation program. In the simulation results, the cooling energy demand was reduced by 19.2% compared with the case of conventionally installed light-emitting diode (LED lighting.

  15. Economic analysis of the daylight-linked lighting control system in office buildings

    Energy Technology Data Exchange (ETDEWEB)

    Yang, In-Ho; Nam, Eun-Ji [Department of Architectural Engineering, College of Engineering, Dongguk University, 26-3, Pil-dong, Chung-gu, Seoul 100-715 (Korea)

    2010-08-15

    The objective of this study is to perform an economic analysis of the daylight-linked automatic on/off lighting control system installed for the purpose of energy savings in office buildings. For this, a building was chosen as a typical example, and the energy cost was calculated by using the daylight and building energy analysis simulation. When the lighting control was utilized, an economic analysis was performed using a payback period that was calculated by comparing the initial cost of installing the lighting control system with the annual energy cost which was reduced thanks to the application of the lighting control. The results showed that the lighting energy consumption, when the lighting control was applied, was reduced by an average of 30.5% compared with the case that there was not lighting control applied. Also, the result for total energy consumption showed that, when lighting control was applied, this was reduced by 8.5% when the glazing ratio was 100%, 8.2% for 80%, and 7.6% for 60% when compared to non-application. The payback period was analyzed in terms of the number of floors in a building; 10 floors, 20 floors, 30 floors, and 40 floors. Hence, the building with 40 floors and glazing ratio 100% resulted in the shortest payback period of 8.8 years, the building with 10 floors and glazing ratio 60% resulted in the longest period of 12.7 years. In other words, the larger the glazing ratio and the number of building floors are, the shorter the payback period is. (author)

  16. Natural Ventilation of Buildings through Light Shafts. Design-Based Solution Proposals

    Science.gov (United States)

    Ángel Padilla-Marcos, Miguel; Meiss, Alberto; Feijó-Muñoz, Jesús

    2017-10-01

    This work analyses how the built environment affects the quality of the air to be introduced into buildings from light shafts. Several factors such as urban environment and building design intervene in the ability of the light shaft to produce its air change process. Urban areas continuously pollute the air in cities which affects the human health and the environment sustainability. Poor air quality outside buildings supposes a big energy waste to promote an acceptable air quality inside buildings. That requires a large flow rate to maintain the indoor air quality which is translated to an energy efficiency term. The main objective focuses on the impact of standardized architecture design in the quality of the indoor air dependent on the air change in the light shaft. The air change capacity of the outdoor space is numbered analysed using the concept of air change efficiency (ACE). ACE is determined by the built environment, the wind conditions and the design of the building containing light shafts. This concept is comparatively evaluated inside a control domain virtually defined to obtain the mean age of the air for a known air volume. The longer the light shaft in the wind direction is, the better the ACE is compared with other options. Light shafts up to 12 metres high are the most suitable in order to obtain acceptable efficiency results. Other studied cases verify that assumption. Different simplified tools for the technicians to evaluate the design of buildings containing light shafts are proposed. Some strategies of architectural design of buildings with light shafts to be used for ventilation are presented.

  17. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  18. The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings

    Directory of Open Access Journals (Sweden)

    Giacomo Salvadori

    2016-11-01

    Full Text Available The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively, about the obtained results. If the audit is referred to a building with a significant historical and artistic value, a compatibility evaluation of the energy saving interventions with the architectural features should also be developed. In this paper, analysing the case study of a historical building used as public offices in Pisa (Italy, the authors describe how it is possible to conduct an energy audit activity (especially dedicated to the lighting system and they show how, for this type of buildings, it is possible to obtain significant energy savings with a refurbishment of the lighting system. A total number of seven interventions on indoor and outdoor lighting sub-systems were analysed in the paper. They are characterised by absolute compatibility with the historical and artistic value of the building and they show short payback times, variable between 4 and 34 months, allowing a reduction of the electrical energy consumption for the artificial indoor and outdoor lighting variable from 1.1 MWh/year to 39.0 MWh/year. The followed methodology and the evaluation results described in the paper, although based on a case study, can be extended to numerous historical buildings used as public offices, a recurring situation in the centres of Italian historical cities.

  19. Energy efficiency of lighting systems in residential buildings; Energieeffizienzsteigerung der Beleuchtungstechnik in Wohngebaeuden

    Energy Technology Data Exchange (ETDEWEB)

    Troeger, Andreas [Technische Univ. Dresden (Germany). Elektrotechnisches Inst.; Wittig, Michael; Schlosser, Roman; Wuerfel, Matthias [Westsaechsische Hochschule Zwickau (Germany). Fakultaet Elektrotechnik

    2011-07-01

    Due to political demands such as the law of an eco-friendly-design of Energy Using Products (EBPG), the production and thus the long-term use of conventional light bulbs is no longer possible within the European Union. Energy saving light bulbs are preferred as replacement for those bulbs. However, these lighting systems have unfavourable properties for certain areas of applications, such as low luminance during the heating phase or a low lifetime if used under strongly fluctuating stress. Therefore, using conventional light bulbs in stairwells, their properties are of great disadvantage. The paper examines possible applications for LED lighting systems (Light Emitting Diode), meeting the standards. Investigations of possible on-demand switching or dimming of LED lighting have been executed with the help of presence or movement sensors and by using smart grids such as the KNX-compliant components. Furthermore, technical requirements, economic viability and energetic advantages and disadvantages of separate DC power networks for the operating of the LED lights have been tested. Since energy storage increased in rental buildings, the storage system DC supply can be used for DC power of such consumers. In this way, the AC and the rectifier losses can be avoided and thus the energy efficiency of lighting can be increased in rental buildings. To implement the project a model of a staircase has been created by using the simulation software DIALux. Furthermore the given lighting conditions have been measured in the stairwell. Thus, the staircase model yields comparative results. (orig.)

  20. Tax Law

    NARCIS (Netherlands)

    Schaper, Marcel; Hage, Jaap; Waltermann, Antonia; Akkermans, Bram

    2017-01-01

    Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of

  1. How Can a Lighting Designer Use Light in Buildings For Well-Being? - 'Presented as invited speaker'

    DEFF Research Database (Denmark)

    Christoffersen, Jens

    design. Summary: Adequate lighting, both natural and artificial, is important as part of a person's well-being. A description of a person's well-being may be context-specific depending on the building design and include a number of parameters such as daylight and sunlight penetration, window views...... and content of view, enclosed or open space, crowding, visual and acoustical privacy, personal control of ambient conditions etc. Successful daylighting requires trade-offs and optimisation between competing design aspects by skilful integration of the facade layout with the space configuration and the choice...... of lighting system used.  Surveys consistently show that people prefer daylight over electric light, a desire for windows and view is well-established, and daylight as primary source is believed to be more healthful. Also, work spaces often consist of changing visual tasks, and thereby different lighting...

  2. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

    Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

  3. Economic feasibility of maximising daylighting of a standard office building with efficient electric lighting

    DEFF Research Database (Denmark)

    Fontoynont, Marc; Ramananarivo, Karine; Soreze, Thierry Silvio Claude

    2016-01-01

    This paper investigates the cost of developing various daylighting strategies for a standard office building in relation to their ability to reduce electric lighting consumption. The reference building design for this study corresponds to a typical configuration that minimises the construction...... costs and is typical of the French market. We have compared scenarios that entail moving service spaces to the periphery, increasing ceiling height and adding light wells of various shapes. These special features increased the proportion of the indoor area with sufficient daylight by up to 40...

  4. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  5. Experimental study on modelling and control of lighting components in a test-cell building

    NARCIS (Netherlands)

    Yahiaoui, Azzedine

    2018-01-01

    The perfect control of shading devices, particularly venetian blinds can significantly improve the rational use of daylight in buildings and provide enhanced visual comfort for occupants while saving the electricity that would be used for artificial lighting. This study proposes a control strategy

  6. An Adaptive Intelligent Integrated Lighting Control Approach for High-Performance Office Buildings

    Science.gov (United States)

    Karizi, Nasim

    An acute and crucial societal problem is the energy consumed in existing commercial buildings. There are 1.5 million commercial buildings in the U.S. with only about 3% being built each year. Hence, existing buildings need to be properly operated and maintained for several decades. Application of integrated centralized control systems in buildings could lead to more than 50% energy savings. This research work demonstrates an innovative adaptive integrated lighting control approach which could achieve significant energy savings and increase indoor comfort in high performance office buildings. In the first phase of the study, a predictive algorithm was developed and validated through experiments in an actual test room. The objective was to regulate daylight on a specified work plane by controlling the blind slat angles. Furthermore, a sensor-based integrated adaptive lighting controller was designed in Simulink which included an innovative sensor optimization approach based on genetic algorithm to minimize the number of sensors and efficiently place them in the office. The controller was designed based on simple integral controllers. The objective of developed control algorithm was to improve the illuminance situation in the office through controlling the daylight and electrical lighting. To evaluate the performance of the system, the controller was applied on experimental office model in Lee et al.'s research study in 1998. The result of the developed control approach indicate a significantly improvement in lighting situation and 1-23% and 50-78% monthly electrical energy savings in the office model, compared to two static strategies when the blinds were left open and closed during the whole year respectively.

  7. Analysis on Zero Energy Consumption Strategy for Office Buildings Lighting in Lianyungang Area

    Science.gov (United States)

    Wu, Dongmei

    2018-01-01

    In recent years, the energy-saving environmental protection has aroused the people’s high concern, and set off a new application practice in China. By analyzing the advantages of the illumination condition in Lianyungang area and combining the content and form of office space, the author puts forward a series of ways and means of energy saving in office building lighting, in order to provide a way for reference to the goal of building Zero energy consumption in the office space environment under the background of green architecture.

  8. Analysis of federal policy options for improving US lighting energy efficiency: Commercial and residential buildings

    Energy Technology Data Exchange (ETDEWEB)

    Atkinson, B.A.; McMahon, J.E.; Mills, E.; Chan, P.; Chan, T.W.; Eto, J.H.; Jennings, J.D.; Koomey, J.G.; Lo, K.W.; Lecar, M.; Price, L.; Rubinstein, F.; Sezgen, O.; Wenzel, T.

    1992-12-01

    The US Department of Energy (DOE) has recognized the opportunity to achieve energy, economic, and environmental benefits by promoting energy-efficient lighting through federal policies, including lighting standards, financial incentives, and information programs. To assist in this process, the Office of Conservation and Renewable Energy's Office of Codes and Standards invited Lawrence Berkeley Laboratory to assess prospective national impacts for a variety of policy options. Some progress has already been made in developing lighting policies at both the federal and state levels. The US DOE's Office of Building Technologies has evaluated lighting efficiency incentives as part of its analysis for the National Energy Strategy. Fluorescent and incandescent lamp standards are included in the national Energy Policy Act of 1992 (P.L. 102-486, October 24, 1992). A few states have analyzed or implemented lamp and luminaire standards. Many policy-related issues merit further investigation. For example, there is considerable debate over issues such as mandatory or voluntary standards versus component labeling and other education-oriented strategies. Several different technologies are involved that interact with each other-lamps (incandescent, compact fluorescent, and HID), ballasts (for fluorescent and HID lamps), and fixtures with reflectors and lenses. Control systems and operation patterns must also be considered (timers, automated dimming, or occupancy sensors). Lighting applications are diverse, ranging from offices, restaurants, hallways, hospital operating rooms, to exterior lights. Lighting energy use influences heating and cooling requirements in buildings. Successful lighting system design must also address interactions between architectural design elements and daylighting availability. Proper system installation and ongoing operation and maintenance are crucial. The economic aspects of the preceding points must also be considered for policy making.

  9. Analysis of federal policy options for improving US lighting energy efficiency: Commercial and residential buildings

    Energy Technology Data Exchange (ETDEWEB)

    Atkinson, B.A.; McMahon, J.E.; Mills, E.; Chan, P.; Chan, T.W.; Eto, J.H.; Jennings, J.D.; Koomey, J.G.; Lo, K.W.; Lecar, M.; Price, L.; Rubinstein, F.; Sezgen, O.; Wenzel, T.

    1992-12-01

    The US Department of Energy (DOE) has recognized the opportunity to achieve energy, economic, and environmental benefits by promoting energy-efficient lighting through federal policies, including lighting standards, financial incentives, and information programs. To assist in this process, the Office of Conservation and Renewable Energy`s Office of Codes and Standards invited Lawrence Berkeley Laboratory to assess prospective national impacts for a variety of policy options. Some progress has already been made in developing lighting policies at both the federal and state levels. The US DOE`s Office of Building Technologies has evaluated lighting efficiency incentives as part of its analysis for the National Energy Strategy. Fluorescent and incandescent lamp standards are included in the national Energy Policy Act of 1992 (P.L. 102-486, October 24, 1992). A few states have analyzed or implemented lamp and luminaire standards. Many policy-related issues merit further investigation. For example, there is considerable debate over issues such as mandatory or voluntary standards versus component labeling and other education-oriented strategies. Several different technologies are involved that interact with each other-lamps (incandescent, compact fluorescent, and HID), ballasts (for fluorescent and HID lamps), and fixtures with reflectors and lenses. Control systems and operation patterns must also be considered (timers, automated dimming, or occupancy sensors). Lighting applications are diverse, ranging from offices, restaurants, hallways, hospital operating rooms, to exterior lights. Lighting energy use influences heating and cooling requirements in buildings. Successful lighting system design must also address interactions between architectural design elements and daylighting availability. Proper system installation and ongoing operation and maintenance are crucial. The economic aspects of the preceding points must also be considered for policy making.

  10. The costs and benefits of using daylight guidance to light office buildings

    Energy Technology Data Exchange (ETDEWEB)

    Mayhoub, M.S.; Carter, D.J. [School of Architecture, University of Liverpool (United Kingdom)

    2011-03-15

    Daylight guidance systems are linear devices that channel daylight into the core of a building. This paper analyses costs and benefits of using the two main classes of daylight guidance to light offices as an alternative to conventional electric lighting. The work demonstrates that daylight guidance is generally not economical using conventionally accepted measures of both cost and benefit. It is shown that if intangible benefits associated with the delivery of daylight to offices are included in an analysis, a more favourable balance of cost and benefit is obtained. The implications of this for practical use of the systems are discussed. (author)

  11. Skylight Application for Natural Lighting in a Building; the University of Tehran Branch of Melli Bank Case Study

    Directory of Open Access Journals (Sweden)

    Nasersharifi Yahya

    2014-07-01

    Full Text Available This study investigated the quality and potential lighting energy savings in a bank building retrofitting project in Tehran by using solar passive lighting. The retrofitting scenarios are based on OFFICE project findings. Despite the increase in occupancy and service quality of the bank after retrofitting, the peak electricity consumption significantly decreased (approximately 20%. The results showed that even the proper solar passive lighting in most of day hours had been enough to satisfy the existing building luminance before retrofitting due to the initial passive design of the building, however, by retrofitting and improving the lighting system using skylight and artificial lighting the quality of lighting increased meaningfully to cover the standards of lighting for precision activities required for banking.

  12. An innovative roofing system for tropical building interiors: Separating heat from useful visible light

    Energy Technology Data Exchange (ETDEWEB)

    Al-Obaidi, K.M.; Ismail, M.; Abdul Rahman, A.M. [School of Housing, Building and Planning, Universiti Sains Malaysia, 11800, Minden, Pulau Pinang (Malaysia)

    2013-07-01

    Generally it has been known that energy consumption costs are high in temperate countries. In buildings, room spaces are normally designed so as to consume less energy for thermal comfort especially in winter. Passive strategies such large double-glazing windows are to contain heat indoors and also for maximum daylight to reduce dependence on artificial lighting. Thus roof lights are popular building design elements in cold and temperate countries. Unlike in the tropics where it has high temperatures and humidity throughout the year, achieving indoor comfort is a challenge especially with plenty of sunshine and unpredictable wind conditions. This paper explores the possibility of roof light for indoor comfort to be considered as a tropical design element. Initial simulation was carried out before any attempt to do life-sized model for empirical data. By simulation, the hypothesis has been achieved but several factors have to be considered. The solution is not as simple as those achieved in the temperate countries. Comfort can be achieved but permutations of several design factors such as dimensions of room, glazing, reflective materials, blackbody concept and building materials need adjustment to meet the Malaysian Comfort Temperature. With this finding the Tropical Architecture would then be redefined with the introduction of this Innovative Roofing System (IRS) as named by the author.

  13. Tax policy

    International Nuclear Information System (INIS)

    1990-07-01

    This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations

  14. Problems of natural lighting for deepened buildings and underground premises under screen effect of high-rise construction

    Directory of Open Access Journals (Sweden)

    Larionova Kira

    2018-01-01

    Full Text Available The main rationale and objective of the submitted research work is to create a quality lighting environment in the premises of deepened buildings and below-ground structures under screen effect of high-rise construction (high-rise buildings. It is noted, that in modern megapolises, a deficiency of vacant urban territories leads to the increased density of urban development with increased amount of high-rise construction and tendency to increase efficiency in the use of underground space. The natural lighting of premises in underground buildings and structures is the most efficient way, but it can be implemented only under use of roof lighting system in the form of roof monitors or skylights. In this case the levels of indoor natural lighting will be affected with serious screening effect of high-rise buildings in surrounding development. Such an situation is not regulated, or even considered by the contemporary building Codes and Regulations on natural lighting of interiors. The authors offered a new formula for a daylight factor calculation with roof lighting system in the described cases. The results of theoretical calculations and experimental studies showed very similar values. This proved the truth of the offered formula and elaborated method of calculation on the basis of an offered hypothesis. It prooves, that it is possible to use some factor and guide points in the daylight factors design under system of side natural lighting in the same design for a system of roof lighting.

  15. Problems of natural lighting for deepened buildings and underground premises under screen effect of high-rise construction

    Science.gov (United States)

    Larionova, Kira; Stetsky, Sergey

    2018-03-01

    The main rationale and objective of the submitted research work is to create a quality lighting environment in the premises of deepened buildings and below-ground structures under screen effect of high-rise construction (high-rise buildings). It is noted, that in modern megapolises, a deficiency of vacant urban territories leads to the increased density of urban development with increased amount of high-rise construction and tendency to increase efficiency in the use of underground space. The natural lighting of premises in underground buildings and structures is the most efficient way, but it can be implemented only under use of roof lighting system in the form of roof monitors or skylights. In this case the levels of indoor natural lighting will be affected with serious screening effect of high-rise buildings in surrounding development. Such an situation is not regulated, or even considered by the contemporary building Codes and Regulations on natural lighting of interiors. The authors offered a new formula for a daylight factor calculation with roof lighting system in the described cases. The results of theoretical calculations and experimental studies showed very similar values. This proved the truth of the offered formula and elaborated method of calculation on the basis of an offered hypothesis. It prooves, that it is possible to use some factor and guide points in the daylight factors design under system of side natural lighting in the same design for a system of roof lighting.

  16. Technical note: Risk detection in light steel frame buildings in design, construction and implementation phases

    Directory of Open Access Journals (Sweden)

    Ali Yeganeh

    2017-12-01

    Full Text Available Light Steel Frame System that is briefly called "LSF" is a building system which is used for implying of short-rise and mid-rise buildings (up to five floors. It is a desirable building system for civil engineers (in terms of gravity and lateral load in developing countries. This system gets significant benefits, although in Iran it is not much used due to the reasons such as: opposite with people’s culture, higher price in, lack of specialists, executive problems and etc. So in this article, we are tried to study LSF structures from the design and implementation stage to the operation and identify its risks exactly and finally offer a solution for each risk. Risk detections process is executed with interview technique in the Mashhad city and countryside. Totally, 56 projects are examined in this research. The study projects have been classified here. This classification includes residential buildings, villas, added-storey, schools, administrative, commercial, fastfood, industrial structures and LSF non-load-bearing walls. All the mentioned projects have been implemented in holy city of Mashhad or will be implemented in the future. Designers, administrators and employers are interviewed in person in all the above projects. Because of novelty of this system and its unknown risks, this research can be useful for managers decision making and for executing engineers in the field of choosing the best system for project and adoption of appropriate method for preventing these risks.

  17. Building

    OpenAIRE

    Seavy, Ryan

    2014-01-01

    Building for concrete is temporary. The building of wood and steel stands against the concrete to give form and then gives way, leaving a trace of its existence behind. Concrete is not a building material. One does not build with concrete. One builds for concrete. MARCH

  18. Biological dynamic lighting in an office building; Biologisch dynamische verlichting in een kantoorgebouw

    Energy Technology Data Exchange (ETDEWEB)

    Visser, R. [Professional Lighting Designers' Association PLDA, Guetersloh (Germany)

    2011-12-15

    The aim of so-called biodynamic lighting systems is to influence human biological rhythms such that productivity, alertness, wellbeing and health are improved. In the office building of Grontmij in Amersfoort, Netherlands, experiments were carried out with biodynamic lighting systems. [Dutch] In de afgelopen jaren hebben verschillende fabrikanten biologisch dynamische verlichtingssystemen op de markt gebracht. Uitgangspunt voor dergelijke systemen is om biologische ritmen van de mens zodanig te beinvloeden dat productiviteit, alertheid, welbevinden en ook de gezondheid in meer of mindere mate verbeteren. Om ervaring in de kantooromgeving op te doen, is een aantal van deze systemen op diverse locaties in het gebouw van de Grontmij in Amersfoort aangebracht. Vervolgens is onderzoek gedaan naar de toepassingsmogelijkheden en eigenschappen ervan in de praktijk.

  19. Building blocks for future detectors: Silicon test masses and 1550 nm laser light

    International Nuclear Information System (INIS)

    Schnabel, R; Britzger, M; Burmeister, O; Danzmann, K; Duck, J; Eberle, T; Friedrich, D; Luck, H; Mehmet, M; Steinlechner, S; Willke, B; Brueckner, F; Nawrodt, R

    2010-01-01

    Current interferometric gravitational wave detectors use the combination of quasi-monochromatic, continuous-wave laser light at 1064 nm and fused silica test masses at room temperature. Detectors of the third generation, such as the Einstein-Telescope, will involve a considerable sensitivity increase. The combination of 1550 nm laser radiation and crystalline silicon test masses at low temperatures might be important ingredients in order to achieve the sensitivity goal. Here we compare some properties of the fused silica and silicon test mass materials relevant for decreasing the thermal noise in future detectors as well as the recent technology achievements in the preparation of laser radiation at 1064 nm and 1550 nm relevant for decreasing the quantum noise. We conclude that silicon test masses and 1550 nm laser light have the potential to form the future building blocks of gravitational wave detection.

  20. Resonant laser power build-up in ALPS. A 'light-shining-through-walls' experiment

    International Nuclear Information System (INIS)

    Ehret, Klaus; Ghazaryan, Samvel; Frede, Maik

    2009-05-01

    The ALPS collaboration runs a light-shining-through-walls (LSW) experiment to search for photon oscillations into weakly interacting sub-eV particles (WISPs) inside of a superconducting HERA dipole magnet at the site of DESY. In this paper we report on the first successful integration of a large-scale optical cavity to boost the available power for WISP production in this type of experiments. The key elements are a frequency tunable narrow line-width continuous wave laser acting as the primary light source and an electronic feed-back control loop to stabilize the power build-up. We describe and characterize our apparatus and demonstrate the data analysis procedures on the basis of a brief exemplary run. (orig.)

  1. Resonant laser power build-up in ALPS-A 'light shining through a wall' experiment

    International Nuclear Information System (INIS)

    Ehret, Klaus; Frede, Maik; Ghazaryan, Samvel; Hildebrandt, Matthias; Knabbe, Ernst-Axel; Kracht, Dietmar; Lindner, Axel; List, Jenny; Meier, Tobias; Meyer, Niels; Notz, Dieter; Redondo, Javier; Ringwald, Andreas; Wiedemann, Guenter; Willke, Benno

    2009-01-01

    The ALPS Collaboration runs a 'light shining through a wall' (LSW) experiment to search for photon oscillations into 'weakly interacting sub-eV particles' (WISPs) inside of a superconducting HERA dipole magnet at the site of DESY. In this paper we report on the first successful integration of a large-scale optical resonant cavity to boost the available power for WISP production in this type of experiments. The key elements are a frequency tunable narrow line-width continuous wave laser acting as the primary light source and an electronic feed-back control loop to stabilize the power build-up. We describe and characterize our apparatus and demonstrate the data analysis procedures on the basis of a brief exemplary run.

  2. Law guide for photovoltaic installations: Array installation; Connecting the grid; Financing; The new legal regime implemented in 2011; Is green taxing still so green?; Which judge will bring the light?: Reactions of actors

    International Nuclear Information System (INIS)

    Ferracci, Vanina; Vandervorst, Alain; Tixier, Jean-Luc; Barthelemy, Christophe; Cloche-Dubois, Celine; Tenailleau, Francois; Rubio, Aurore-Emmanuelle; Pechamat, Olivier; Gandet, Stephanie; Deharbe, David; Rousset, Alain; Boedec, Morgan; Joffre, Andre; Blosseville, Thomas; Meunier, Stephane; Maincent, Guillaume

    2011-01-01

    The authors discuss legal issues and aspects regarding photovoltaic installations in France: the array installation (constraints related to urban planning: rules, authorizations and competencies when setting up on the ground or on buildings, urban taxes, estate issues), the connection to the grid, the financing (electricity prices, partnership contract), the new legal regime implemented in 2011, the question whether green taxing is still sufficiently attractive, the dispute about the mandatory purchase mechanism, and the attitude of the different actors (notably local communities, and industries) in front of the decrease of purchase prices

  3. COMPREHENSIVE DIAGNOSTIC AND IMPROVEMENT TOOLS FOR HVAC-SYSTEM INSTALLATIONS IN LIGHT COMMERCIAL BUILDINGS

    Energy Technology Data Exchange (ETDEWEB)

    Abram Conant; Mark Modera; Joe Pira; John Proctor; Mike Gebbie

    2004-10-31

    Proctor Engineering Group, Ltd. (PEG) and Carrier-Aeroseal LLP performed an investigation of opportunities for improving air conditioning and heating system performance in existing light commercial buildings. Comprehensive diagnostic and improvement tools were created to address equipment performance parameters (including airflow, refrigerant charge, and economizer operation), duct-system performance (including duct leakage, zonal flows and thermal-energy delivery), and combustion appliance safety within these buildings. This investigation, sponsored by the National Energy Technology Laboratory, a division of the U.S. Department of Energy, involved collaboration between PEG and Aeroseal in order to refine three technologies previously developed for the residential market: (1) an aerosol-based duct sealing technology that allows the ducts to be sealed remotely (i.e., without removing the ceiling tiles), (2) a computer-driven diagnostic and improvement-tracking tool for residential duct installations, and (3) an integrated diagnosis verification and customer satisfaction system utilizing a combined computer/human expert system for HVAC performance. Prior to this work the aerosol-sealing technology was virtually untested in the light commercial sector--mostly because the savings potential and practicality of this or any other type of duct sealing had not been documented. Based upon the field experiences of PEG and Aeroseal, the overall product was tailored to suit the skill sets of typical HVAC-contractor personnel.

  4. Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

    OpenAIRE

    横山, 直子

    2015-01-01

    Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciou...

  5. Thermal and lighting perception in four fully glazed office buildings in Santiago, Chile

    Directory of Open Access Journals (Sweden)

    Claudio Vásquez Záldivar

    2013-12-01

    Full Text Available This paper is part of a general research project whose main objective is to establish a baseline for post-occupancy energy consumption and indoor environmental quality for office buildings in Santiago, Chile. This study aims at understanding how architectonical variables relate to, and can even determine, user comfort perception.  Thus, one-year continuous monitoring in several floors at four office buildings was performed and seasonal surveys were completed.  Survey participants were asked a series of questions regarding spatial orientation and comfort perception in their workspace.The data from the comfort survey and onsite measurements such as season of the year, case study, type of workspace and possibility of an outdoor view from the workstation were contrasted with the components obtained by a Principal Component Analysis (PCA. Three components were selected from the PCA, and three Maps of Perception (MP were produced. These maps were then analyzed and interpreted so as to obtain information on the general perception of thermal and lighting comfort at workspaces within several office buildings in Santiago.

  6. Thermal and lighting perception in four fully glazed office buildings in Santiago, Chile

    Directory of Open Access Journals (Sweden)

    Claudio Vásquez

    2013-12-01

    Full Text Available Corresponding author: Claudio Vásquez, School of Architecture, Catholic University of Chile. 1916 El Comendador str. Providencia, Santiago, ZIP: 7530091, Chile. Tel.: +56 9 92826305; E-mail: clvasque@uc.cl This paper is part of a general research project whose main objective is to establish a baseline for post-occupancy energy consumption and indoor environmental quality for office buildings in Santiago, Chile. This study aims at understanding how architectonical variables relate to, and can even determine, user comfort perception. Thus, one-year continuous monitoring in several floors at four office buildings was performed and seasonal surveys were completed. Survey participants were asked a series of questions regarding spatial orientation and comfort perception in their workspace. The data from the comfort survey and onsite measurements such as season of the year, case study, type of workspace and possibility of an outdoor view from the workstation were contrasted with the components obtained by a Principal Component Analysis (PCA. Three components were selected from the PCA, and three Maps of Perception (MP were produced. These maps were then analyzed and interpreted so as to obtain information on the general perception of thermal and lighting comfort at workspaces within several office buildings in Santiago.

  7. Design, building and use of a selective pyranometer for the definition and measurement of the lighting index

    International Nuclear Information System (INIS)

    Guicherd, Roger.

    1976-03-01

    The design, building, testing, calibration and operation of a selective pyranometer intended for the definition and measurement of the lighting index are described; with this original apparatus the energetic lighting at ground level is measured selectively and continuously. The measurement head has three transducers equipped with hollow hemispherical filters measuring energy in the ultraviolet, visible and infrared range respectively. In conclusion, a definition of the lighting index obtained with this thermally compensated, selective pyranometer P.S. is proposed [fr

  8. Light Pipe Transporter for High-rise Office Building in Tropical Climate

    Directory of Open Access Journals (Sweden)

    Christopher Yii Sern Heng

    2016-01-01

    Full Text Available Daylight has known to bring benefits for human, psychologically and physiologically. It also provides better indoor environment quality and thus increase the performance and productivity of office workers as stated by Paevere (2009. However, due to economic reasons, the current practice of using deep open plan building has cause a dent to having daylight in the interior spaces, which cause a dependency on artificial lighting. Hence, to provide daylight in deep interior, light distribution system is needed. Although so, according to Hansen (2003, most of the systems can only illuminate up to 8m-10m depth. Therefore, light pipe (LP plays an essential role where it can illuminate up to 20m depth. LP’s efficiency depends on the 3 main components; collector, transporter and extractor. This research explores the effectiveness of horizontal LP through different type of transporter’s shapes which includes rectangular, triangular, square and semi-circle. Previous studies have shown differences of efficiency on the shaped while using vertical LP. This research’s analysis was done using a computer simulation, Integrated Environment Solution: Virtual Environment (IESVE, where DF of each shapes were compared to MS 1525:2007 benchmark. The viability of the software was also validated though an assessment with a physical scaled-model experiment that was conducted in an open car park in Universiti Teknologi Malaysia, Johor, Malaysia. The results from the simulation showed that semi-circle shaped transporter offered the same efficiency as rectangular shaped. These findings will promote the usage of LP in buildings as it decreases the costing for LP.

  9. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...

  10. Taxing energy

    International Nuclear Information System (INIS)

    Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed

  11. Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

    Science.gov (United States)

    Daberkow, Kevin S.; Lin, Wei

    2012-01-01

    Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

  12. Synthesis of borylated porphyrin and bromo- porphyrin as building blocks for light harvesting antenna molecule

    Science.gov (United States)

    Radzuan, Nuur Haziqah Mohd; Hassan, Nurul Izzaty; Bakar, Muntaz Abu

    2018-04-01

    The building blocks for synthesis of light harvesting antenna which are 5-(4,4,5,5-tetramethyl-1,3,2-dioxaborolane)-10,20-diphenylporphyrin, 5-(4,4,5,5-tetramethyl-1,3,2-dioxaborolane)-10,20-dihexylporphyrin and 5,10,15,20-tetra-(bromophenyl)porphyrin were synthesized. Borylated porphyrin was synthesized by Suzuki coupling reaction between A2BC bromo-porphyrin and pinacolborane. Whereas 5,10,15,20-tetra-(bromophenyl) porphyrin was synthesized by Lindsey condensation reaction between pyrrole and 4-bromobenzaldehyde. 1H-NMR, 13C-NMR spectroscopy and UV-visible spectroscopy confirmed the successful formation of all compounds.

  13. Tax Havens: International Tax Avoidance and Evasion

    OpenAIRE

    Gravelle, Jane G.

    2009-01-01

    The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information report...

  14. Tax Havens and Its Impact on Economic Growth

    OpenAIRE

    McClellan, Collin

    2011-01-01

    This thesis focuses on the effects tax havens have on both developed and developing countries. The work is presented in four chapters. The first chapter builds a framework of the subject by focusing on tax havens and the issues they create. A brief history of tax havens is discussed and essential statistics are presented. The second chapter discusses the effects tax havens have on developing countries. The link between transfer pricing and tax havens is also analyzed. The third chapter identi...

  15. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  16. Inheritance tax - an equitable tax no longer: time for abolition?

    OpenAIRE

    Lee, Natalie

    2007-01-01

    Statistics from HM Revenue & Customs predict that receipts from inheritance tax will amount to some £3.56 billion in the tax year 2006/07. This compares to £1.68 billion in 1997/98. This paper explores the reason for the large increase in inheritance tax revenues and, in the light of those findings, together with a consideration of the recent public reaction to the changes to the inheritance taxation of trusts announced in the Budget 2006 and incorporated in the Finance Act 2006, argues t...

  17. Canada's gas taxes = highway robbery

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This report was prepared for the second annual 'gas honesty day' (May 18, 2000) in an effort to draw attention to the frustration of Canadian taxpayers with gasoline retailers and the petroleum industry for the inordinately and unjustifiably high prices for gasoline at the pump. The report points out that the public outcry is, in fact, misdirected since the largest profiteers at the pumps, the federal government, remains largely unscathed. It is alleged in the report that gas taxes are tantamount to highway robbery. Ostensibly collected for road construction and maintenance, of the almost $ 5 billion collected in 1999, only a paltry $ 194 million was returned to the provinces for roadway and highway spending. The 10-year average of federal returns to the the provinces from tax on gasoline is a meager 4.7 per cent, which fell even further to 4.1 per cent in 1998-1999. Gasoline tax revenues continue to climb, while government commitment to real roadway and highway spending continues to decline. This document attempts to shed some light on the pricing structure for gasoline. Without defending or explaining the non-tax portion of the pump price charged by Canada's oil companies, which is a task for the oil companies to undertake, the document makes a concerted effort to raise public awareness and focus public attention on government's involvement, namely that gas taxes represent on average about 50 per cent of the pump price and that the majority of the taxes collected are not put back into road and highway improvements. The Canadian Taxpayers Federation, authors of this report, expect that by focusing debate on the issue of gasoline taxes a broad support for a lowering of the overall tax burden on motorists will result. Among other things, the CTF advocates reduction of federal and provincial fuel taxes to levels commensurate with highway funding; dedication of fuel tax revenues to highway construction and maintenance; elimination of the sales and goods

  18. Approach to Low-Cost High-Efficiency OLED Lighting. Building Technologies Solid State Lighting (SSL) Program Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Pei, Qibing [Univ. of California, Los Angeles, CA (United States). Dept. of Materials Science and Engineering

    2017-10-06

    This project developed an integrated substrate which organic light emitting diode (OLED) panel developers could employ the integrated substrate to fabricate OLED devices with performance and projected cost meeting the MYPP targets of the Solid State Lighting Program of the Department of Energy. The project optimized the composition and processing conditions of the integrated substrate for OLED light extraction efficiency and overall performance. The process was further developed for scale up to a low-cost process and fabrication of prototype samples. The encapsulation of flexible OLEDs based on this integrated substrate was also investigated using commercial flexible barrier films.

  19. From a philanthropic idea to building of civic hospital in Split in light of new archival evidence.

    Science.gov (United States)

    Brisky, Livia; Fatović-Ferencić, Stella

    2006-02-01

    We investigated the circumstances of building of the Civic Hospital in Split in the light of new archival evidence. The study necessitated a thorough review of the older historiography and previously unpublished archival sources kept in the State Archives in Venice and Zadar. The findings showed that construction of the hospital building finished in 1797, ie, five years later than officially cited. The topographical plan and the original project of the Split Civic Hospital were found, as well as the name of the project's author and the building supervisor. The data on the earliest efforts of Ergovac brothers to acquire land and building permission were corrected. The study revealed a recognizable pattern in the attitude of the authorities toward the establishment of a hospital at the end of 18th century.

  20. CONTROVERSIAL ASPECTS REGARDING TAX EVASION

    Directory of Open Access Journals (Sweden)

    Mircea-Constantin SINESCU

    2018-05-01

    Full Text Available Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal. Debating upon the impunity provision stated by art. 10 of Law no. 241/2005, the study also sheds light upon the issue of the perspective of the judicial organs regarding the juridical regime of the tax due for dividends. The main focus of the paper leads to the situations when there is legal ground for the tax due for dividends to be considered part of the damage caused by tax evasion crime. The study includes a short analysis of some relevant provisions of the Romanian Fiscal Code and also some aspects deriving from decisions issued by the Administrative and Tax Litigation Chamber of The High Court of Cassation and Justice concerning the legal regime of dividends. Consequently, the authors are presenting both perspectives of the interpretation of the issue regarding the tax due for dividends to be considered part of the damage caused by tax evasion crime, resulting from two decisions of the two Criminal Sections of The Bucharest Court of Appeal, also arguing in favour of the most solid interpretation among them

  1. An economic perspective on the reliability of lighting systems in building with highly efficient energy: A case study

    International Nuclear Information System (INIS)

    Salata, F.; Lieto Vollaro, A. de; Ferraro, A.

    2014-01-01

    Highlights: • Proper design of efficient lighting systems. • The reliability and durability of the light sources. • Maintenance of lighting systems. • Quality standards of LED lamps. • Optimum economic choice of light sources. - Abstract: The performance of lighting system must be calculated in order to determine the energy requirements of the building. In the normative [EN 12464-1] are established lighting requirements which have effects on energy needs. The European standard [EN 15193] provides guidance on that evaluation. The easiest way to comply with reduction of energy requirements leads to the replacement of traditional lamps with LED ones, but if we calculate also the reliability parameters, the economic return is not guaranteed. Using bibliographic data, we have compared lighting’s results for a museum (LED lamps versus CFL and halogen lamps). The objective function of the study is to optimize the energy consumption of lighting systems, but at the same time to assess the reliability (MTTF of the lamps) of these systems. Without accurate information about this last parameters, the right choice of the lamps cannot be done successfully

  2. Concept of Tax Advising Within Tax Optimization

    OpenAIRE

    Svitlana Bychkova; Makarova Nadiya

    2013-01-01

    Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to u...

  3. Tax issues and incentives for biomass projects

    International Nuclear Information System (INIS)

    Martin, K.

    1993-01-01

    The federal government offers a number of tax incentives to developers of biomass projects. This paper describes each tax benefit, explains what conditions must be met before the benefit is available, and offers practical insights gained from working for over 10 years in the field. Understanding what tax benefits are available is important because the more tax benefits a developer can qualify for in connection with his project, the less expensive the project will be to build and operate and the easier it will be to arrange financing because there will be higher returns in the project for potential investors

  4. Tax Amnesty (in Russian)

    OpenAIRE

    Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

    2014-01-01

    This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs of amnesties. The success of the tax amnesty depends largely on the state of the economy. We have identified target groups and discussed a que...

  5. Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries : Prepared for Submission to G20 Finance Ministers

    OpenAIRE

    International Monetary Fund; Organisation for Economic Co-operation and Development; United Nations; World Bank Group

    2016-01-01

    This report responds to the February 2016 request from the G20. The report has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organizations or of their member countries. The request arises in the context of increased recognition of t...

  6. Lighting and energy supply for heating in building using algae power

    African Journals Online (AJOL)

    A significant proportion of this energy is consumed in buildings. Therefore, access to clean and healthy energy in buildings can have a significant role in improving environmental conditions. This article wants to present the definition and the usage of one of the energy resources made by nanotechnology and its effect on ...

  7. Integrated smart control of heating, cooling, ventilation, daylighting and electrical lighting in buildings

    NARCIS (Netherlands)

    Bakker, L.G.; Brouwer, A.H.M.; Babuska, R.

    1998-01-01

    The present energy consumption of European Buildings is higher than necessary, given the developments in control engineering. Optimization and integration of smart control into building systems can save substantial quantities of energy on a European scale while improving the standards for indoor

  8. Analysis of light-frame, low-rise buildings under simulated wind loads

    Czech Academy of Sciences Publication Activity Database

    Fischer, Cyril; Kasal, B.

    2009-01-01

    Roč. 12, č. 2 (2009), s. 89-101 ISSN 1226-6116 R&D Projects: GA ČR(CZ) GP103/03/P080 Institutional research plan: CEZ:AV0Z20710524 Keywords : wood buildings * 3-dimensional model * reliability * roofs Subject RIV: JM - Building Engineering Impact factor: 0.541, year: 2009

  9. 26 CFR 1.42-3 - Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program...

    Science.gov (United States)

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-3...)(D). Thus, any building with respect to which the proceeds of the loan are used during the tax year... building for that tax year and subsequent tax years for purposes of determining the applicable percentage...

  10. Skeletal light-scattering accelerates bleaching response in reef-building corals.

    Science.gov (United States)

    Swain, Timothy D; DuBois, Emily; Gomes, Andrew; Stoyneva, Valentina P; Radosevich, Andrew J; Henss, Jillian; Wagner, Michelle E; Derbas, Justin; Grooms, Hannah W; Velazquez, Elizabeth M; Traub, Joshua; Kennedy, Brian J; Grigorescu, Arabela A; Westneat, Mark W; Sanborn, Kevin; Levine, Shoshana; Schick, Mark; Parsons, George; Biggs, Brendan C; Rogers, Jeremy D; Backman, Vadim; Marcelino, Luisa A

    2016-03-21

    At the forefront of ecosystems adversely affected by climate change, coral reefs are sensitive to anomalously high temperatures which disassociate (bleaching) photosynthetic symbionts (Symbiodinium) from coral hosts and cause increasingly frequent and severe mass mortality events. Susceptibility to bleaching and mortality is variable among corals, and is determined by unknown proportions of environmental history and the synergy of Symbiodinium- and coral-specific properties. Symbiodinium live within host tissues overlaying the coral skeleton, which increases light availability through multiple light-scattering, forming one of the most efficient biological collectors of solar radiation. Light-transport in the upper ~200 μm layer of corals skeletons (measured as 'microscopic' reduced-scattering coefficient, μ'(S,m)), has been identified as a determinant of excess light increase during bleaching and is therefore a potential determinant of the differential rate and severity of bleaching response among coral species. Here we experimentally demonstrate (in ten coral species) that, under thermal stress alone or combined thermal and light stress, low-μ'(S,m) corals bleach at higher rate and severity than high-μ'(S,m) corals and the Symbiodinium associated with low-μ'(S,m) corals experience twice the decrease in photochemical efficiency. We further modelled the light absorbed by Symbiodinium due to skeletal-scattering and show that the estimated skeleton-dependent light absorbed by Symbiodinium (per unit of photosynthetic pigment) and the temporal rate of increase in absorbed light during bleaching are several fold higher in low-μ'(S,m) corals. While symbionts associated with low-[Formula: see text] corals receive less total light from the skeleton, they experience a higher rate of light increase once bleaching is initiated and absorbing bodies are lost; further precipitating the bleaching response. Because microscopic skeletal light-scattering is a robust predictor

  11. Lighting

    Data.gov (United States)

    Federal Laboratory Consortium — Lighting Systems Test Facilities aid research that improves the energy efficiency of lighting systems. • Gonio-Photometer: Measures illuminance from each portion of...

  12. Transition from closed system to Internet of Things: A study in standardizing building lighting systems

    NARCIS (Netherlands)

    Mathews, E.; Muller, G.

    2016-01-01

    Internet of Things (IoT) is triggering changes in lighting industry from the traditional closed and propriety systems to flexible, interoperable and service oriented systems. To address the challenges of this transition and catering the specific requirements of lighting networks, an Open

  13. Value-Added Tax -- Can Schools Use It?

    Science.gov (United States)

    Salmon, Richard G.

    1973-01-01

    Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

  14. Tax Expenditures in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

  15. Light

    DEFF Research Database (Denmark)

    Prescott, N.B.; Kristensen, Helle Halkjær; Wathes, C.M.

    2004-01-01

    This chapter presents the effect of artificial light environments (light levels, colour, photoperiod and flicker) on the welfare of broilers in terms of vision, behaviour, lameness and mortality......This chapter presents the effect of artificial light environments (light levels, colour, photoperiod and flicker) on the welfare of broilers in terms of vision, behaviour, lameness and mortality...

  16. THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE

    Directory of Open Access Journals (Sweden)

    Petre BREZEANU

    2018-06-01

    Full Text Available Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis. So for building the model, we considered it opportune to choose the following independent variables: VAT, Excise, Income Tax. The economy as a whole was considered to be well defined by the Gross Domestic Product it produces, which is why GDP has been selected as a variable. The chosen period spans a sample of 20 years. In conclusion, this study will try to highlight how fiscal pillars, such as VAT, ACIs and income taxes, affect the GDP. In the light of the results obtained, we will try to interpret the coefficients obtained through a fiscal policy that is dominant or not at this level.

  17. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  18. Recommendations for enforcing and administering lighting-efficiency standards in existing public buildings in New York State. Final report

    Energy Technology Data Exchange (ETDEWEB)

    None

    1977-09-30

    To determine the most efficient, cost-effective means of enforcing lighting standards in existing public buildings, various enforcement procedures were investigated. A summary of conclusions and recommendations are presented. In Chapter 1, the adoption of a modified version of the sections of the proposed ASHRAE 100 standards that relate to lighting is recommended. The basic features of the proposed ASHRAE 100 standards are described and compared with those of other types of standards, and the modifications recommended to facilitate implementation are then presented. In Chapter 2, the structure is outlined and the details are provided of the enforcement strategy devised based on self-certification and penalties for noncompliance. Chapter 3 is intended to guide the state in implementing that strategy; it is suggested that the State Energy Office begin to conduct inspections of buildings selected first randomly and then according to a specific discriminant-analysis scheme. The timetable that should be followed and the management responsibilities that should be assigned if the state is to meet its 1980 goals related to saving energy through the implementation of lighting-efficiency standards are delineated in Chapter 4. The appendixes provide additional information and data supporting the specific conclusions and recommendations presented throughout the text. (MCW)

  19. Design and Analysis of an Optical Coupler for Concentrated Solar Light Using Optical Fibers in Residential Buildings

    Directory of Open Access Journals (Sweden)

    Afshin Aslian

    2016-01-01

    Full Text Available Concentrated sunlight that is transmitted by fiber optics has been used for generating electricity, heat, and daylight. On the other hand, multijunction photovoltaic cells provide high efficiency for generating electricity from highly concentrated sunlight. This study deals with designing and simulating a high-efficiency coupler, employing a mathematical model to connect sunlight with fiber optics for multiple applications. The coupler concentrates and distributes irradiated light from a primary concentrator. In this study, a parabolic dish was used as the primary concentrator, a coupler that contains nine components called a compound truncated pyramid and a cone (CTPC, all of which were mounted on a plate. The material of both the CTPC and the plate was BK7 optical glass. Fiber optics cables and multijunction photovoltaic cells were connected to the cylindrical part of the CTPC. The fibers would transmit the light to the building to provide heat and daylight, whereas multijunction photovoltaic cells generate electricity. Theoretical and simulation results showed high performance of the designed coupler. The efficiency of the coupler was as high as 92%, whereas the rim angle of the dish increased to an optimum angle. Distributed sunlight in the coupler increased the flexibility and simplicity of the design, resulting in a system that provided concentrated electricity, heat, and lighting for residential buildings.

  20. Effect of Various External Shading Devices on Windows for Minimum Heat Gain and Adequate Day lighting into Buildings of Hot and Dry Climatic Zone in India

    Directory of Open Access Journals (Sweden)

    Kirankumar Gorantla

    2018-01-01

    Full Text Available Glass is the major component of the building envelope to provide visual comfort to inside the buildings. In général clear and bronze glass was used as a main building envelope for both residential and commercial buildings to provide better day lighting into the buildings. If we use more glass area as a building envelope more radiation allows into the buildings. So that it is necessary to reduce more solar radiation and provide sufficient daylight factor inside the building's through glass windows with the help of external devices called shading devices. In this work four shading devices was tried on bronze glass window to find the heat gain and daylighting into buildings. This paper presents the experimental measurement of spectral characteristics of bronze glass which include transmission and reflection in entire solar spectrum region (300nm-2500nm based on ASTM standards. A MATLAB code was developed to compute visible and solar optical properties as per the British standards. A building model was designed by design builder software tool. 40% window to wall ratio was considered for building models, thermal and day lighting analysis of buildings through windows was carried out in Energy plus software tool for hot and dry climatic zone of India.

  1. Proposal for an Experimental Methodology for Evaluation of Natural Lighting Systems Applied in Buildings

    Directory of Open Access Journals (Sweden)

    Anderson Diogo Spacek

    2017-07-01

    Full Text Available This work has the objective of developing a methodology for the evaluation of indoor natural lighting systems, which, with speed and practicality, provides from real conditions of use a reliable result about the quality and performance of the proposed system. The methodology is based on the construction of two real-size test environments, which will be subjected to a natural light system through reflexive tubes made from recycled material, and to a commercial system already certified and consolidated, creating the possibility of comparison. Furthermore, the data acquired in the test environments will be examined in light of the values of solar radiation obtained from a digital meteorological station, such that it is possible to stipulate the lighting capacity of the systems at different times of the year.

  2. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  3. From tax evasion to tax planning

    OpenAIRE

    Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

    2013-01-01

    The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is international information exchange for tax purposes. We show in particular that sharing tax information with onshore coun- tries can...

  4. Resonant laser power build-up in ALPS-A 'light shining through a wall' experiment

    Energy Technology Data Exchange (ETDEWEB)

    Ehret, Klaus [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); Frede, Maik [Laser Zentrum Hannover e.V., Hollerithallee 8, D-30419 Hannover (Germany); Ghazaryan, Samvel [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); Hildebrandt, Matthias [Laser Zentrum Hannover e.V., Hollerithallee 8, D-30419 Hannover (Germany); Knabbe, Ernst-Axel [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); Kracht, Dietmar [Laser Zentrum Hannover e.V., Hollerithallee 8, D-30419 Hannover (Germany); Lindner, Axel, E-mail: axel.lindner@desy.d [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); List, Jenny [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); Meier, Tobias [Max-Planck-Institute for Gravitational Physics, Albert-Einstein-Institute, and Institut fuer Gravitationsphysik, Leibniz Universitaet, Hannover, Callinstrasse 38, D-30167 Hannover (Germany); Meyer, Niels; Notz, Dieter; Redondo, Javier; Ringwald, Andreas [Deutsches Elektronen-Synchrotron DESY, Notkestrasse 85, D-22607 Hamburg (Germany); Wiedemann, Guenter [Hamburger Sternwarte, Gojenbergsweg 112, D-21029 Hamburg (Germany); Willke, Benno [Max-Planck-Institute for Gravitational Physics, Albert-Einstein-Institute, and Institut fuer Gravitationsphysik, Leibniz Universitaet, Hannover, Callinstrasse 38, D-30167 Hannover (Germany)

    2009-12-21

    The ALPS Collaboration runs a 'light shining through a wall' (LSW) experiment to search for photon oscillations into 'weakly interacting sub-eV particles' (WISPs) inside of a superconducting HERA dipole magnet at the site of DESY. In this paper we report on the first successful integration of a large-scale optical resonant cavity to boost the available power for WISP production in this type of experiments. The key elements are a frequency tunable narrow line-width continuous wave laser acting as the primary light source and an electronic feed-back control loop to stabilize the power build-up. We describe and characterize our apparatus and demonstrate the data analysis procedures on the basis of a brief exemplary run.

  5. Resonant laser power build-up in ALPS. A 'light-shining-through-walls' experiment

    Energy Technology Data Exchange (ETDEWEB)

    Ehret, Klaus; Ghazaryan, Samvel [Deutsches Elektronen-Synchrotron DESY, Hamburg (Germany); Frede, Maik [Laser Zentrum Hannover e.V. (DE)] (and others)

    2009-05-15

    The ALPS collaboration runs a light-shining-through-walls (LSW) experiment to search for photon oscillations into weakly interacting sub-eV particles (WISPs) inside of a superconducting HERA dipole magnet at the site of DESY. In this paper we report on the first successful integration of a large-scale optical cavity to boost the available power for WISP production in this type of experiments. The key elements are a frequency tunable narrow line-width continuous wave laser acting as the primary light source and an electronic feed-back control loop to stabilize the power build-up. We describe and characterize our apparatus and demonstrate the data analysis procedures on the basis of a brief exemplary run. (orig.)

  6. Environmental taxes

    Directory of Open Access Journals (Sweden)

    Zoran Šinković

    2013-01-01

    Full Text Available Environmental taxes should result in an improvement or prevention of deterioration of the environment. Although more advanced than previously existing Act on Excise Duty on Passenger Cars, Other Motor Vehicles, Vessels and Aircrafts from the 1997th year, the new law will hardly Croatia bring visible environmental benefit. Its application should not be expected to reduce the negative impacts of road traffic on air quality and greenhouse gas emissions until it does not clearly define how it will be at least part of the funds collected under this levy will be spent on measures to encourage the use of say hybrid or electric vehicles. Yet we should not neglect the fact that there is still need to work on educating people about the importance of environmental protection and any measures to be taken in the sphere of environmental protection should follow economic policies with a particular community or a country.

  7. TOP TAX SYSTEM - A common tax system for all nations

    OpenAIRE

    VIJAYA KRUSHNA VARMA

    2011-01-01

    TOP Tax system is a new tax system which can be used as a common tax system for all nations. This new tax system will be without present tax system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, t...

  8. Existing buildings

    DEFF Research Database (Denmark)

    Gram-Hanssen, Kirsten

    2014-01-01

    their homes. These policy measures include building regulations, energy tax and different types of incentives and information dissemination. The conclusion calls for new and innovative policy measures to cope with the realities of renovations of owner-occupied houses and how energy efficiency improvement...

  9. Experimental simulation of a light aircraft crash on to a nuclear power plant auxiliary building roof

    International Nuclear Information System (INIS)

    Barnes, D.; Barr, P.; Garton, G.; Howe, W.D.; Neilson, A.J.

    1984-08-01

    The experiments described were conducted at a reduced scale with geometric dimensions of prototype structures of one-fifth full size. The target was based on the auxiliary buildings for the proposed Sizewell PWR. Descriptions of the simulated aircraft model and the test panels are given, together with the instrumentation. Details are given of the test programme and the results are summarized and discussed. Comparison is made of the model aircraft tests with an equivalent hard missile impact. (U.K.)

  10. Light-weight wood-magnesium oxychloride cement composite building products made by extrusion

    OpenAIRE

    Zhou, X; Li, Z

    2012-01-01

    This is the post-print version of the final paper published in Construction and Building Materials. The published article is available from the link below. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. Copyright @ 2011 Elsevier B.V. Magnesium oxychloride (MOC) cement is ...

  11. A GASFLOW analysis of a steam explosion accident in a typical light-water reactor confinement building

    International Nuclear Information System (INIS)

    Travis, J.R.; Wilson, T.L.; Spore, J.W.; Lam, K.L.; Rao, D.V.

    1994-01-01

    Steam over-pressurization resulting from ex-vessel steam explosion (fuel-coolant interaction) may pose a serious challenge to the integrity of a typical light-water reactor confinement building. If the steam generation rate exceeds the removal capacity of the Airborne Activity Confinement System, confinement overpressurization occurs. Thus, there is a large potential for an uncontrolled and unfiltered release of fission products from the confinement atmosphere to the environment at the time of the steam explosion. The GASFLOW computer code was used to analyze the effects of a hypothetical steam explosion and the transport of steam and hydrogen throughout a typical light-water reactor confinement building. The effects of rapid pressurization and the resulting forces on the internal structures and the heat exchanger service bay hatch covers were calculated. Pressurization of the ventilation system and the potential damage to the ventilation fans and high-efficiency particulate air filters were assessed. Because of buoyancy forces and the calculated confinement velocity field, the hydrogen diffuses and mixes in the confinement atmosphere but tends to be transported to its upper region. (author). 2 refs., 14 figs

  12. A GASFLOW analysis of a steam explosion accident in a typical light-water reactor confinement building

    International Nuclear Information System (INIS)

    Travis, J.R.; Wilson, T.L.; Spore, J.W.; Lam, K.L.; Rao, D.V.

    1994-01-01

    Steam over-pressurization resulting from ex-vessel steam explosion (fuel-coolant interaction) may pose a serious challenge to the integrity of a typical light-water reactor confinement building. If the steam generation rate exceeds the removal capacity of the Airborne Activity Confinement System, confinement over pressurization occurs. Thus, there is a large potential for an uncontrolled and unfiltered release of fission products from the confinement atmosphere to the environment at the time of the steam explosion. The GASFLOW computer code was used to analyze the effects of a hypothetical steam explosion and the transport of steam and hydrogen throughout a typical light-water reactor confinement building. The effects of rapid pressurization and the resulting forces on the internal structures and the heat exchanger service bay hatch covers were calculated. Pressurization of the ventilation system and the potential damage to the ventilation fans and high-efficiency particulate air filters were assessed. Because of buoyancy forces and the calculated confinement velocity field, the hydrogen diffuses and mixes in the confinement atmosphere but tends to be transported to its upper region

  13. European tax law

    NARCIS (Netherlands)

    Terra, B.J.M.; Wattel, P.J.

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC

  14. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  15. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

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

    2011-01-01

    The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects.

  16. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

    In 1975, the first refundable tax credit—the earned income tax credit (EITC)—took effect. Since then, the number and cost of refundable tax credits—credits that can result in net payments from the government—have grown considerably. Those credits will cost $149 billion in 2013, CBO estimates, mostly for the EITC and the child tax credit.

  17. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  18. Metal oxide core shell nanostructures as building blocks for efficient light emission (SISGR)

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Jane P [Univ. of California, Los Angeles, CA (United States); Dorman, James [Univ. of California, Los Angeles, CA (United States); Cheung, Cyrus [Univ. of California, Los Angeles, CA (United States)

    2016-01-12

    The objective of this research is to synthesize core-shell nano-structured metal oxide materials and investigate their structural, electronic and optical properties to understand the microscopic pathways governing the energy conversion process, thereby controlling and improving their efficiency. Specifically, the goal is to use a single metal oxide core-shell nanostructure and a single excitation source to generate photons with long emission lifetime over the entire visible spectrum and when controlled at the right ratio, generating white light. In order to achieve this goal, we need to control the energy transfer between light emitting elements, which dictates the control of their interatomic spacing and spatial distribution. We developed an economical wet chemical process to form the nanostructured core and to control the thickness and composition of the shell layers. With the help from using DOE funded synchrotron radiation facility, we delineated the growth mechanism of the nano-structured core and the shell layers, thereby enhancing our understanding of structure-property relation in these materials. Using the upconversion luminescence and the lifetime measurements as effective feedback to materials sysnthes is and integration, we demonstrated improved luminescence lifetimes of the core-shell nano-structures and quantified the optimal core-multi-shell structure with optimum shell thickness and composition. We developed a rare-earths co-doped LaPO4 core-multishell structure in order to produce a single white light source. It was decided that the mutli-shell method would produce the largest increase in luminescence efficiency while limiting any energy transfer that may occur between the dopant ions. All samples resulted in emission spectra within the accepted range of white light generation based on the converted CIE color coordinates. The white light obtained varied between warm and cool white depending on the layering architecture, allowing for the

  19. LED Lighting in a Performing Arts Building at the University of Florida

    Energy Technology Data Exchange (ETDEWEB)

    Miller, Naomi J.; Kaye, Stan; Coleman, Patricia; Wilkerson, Andrea M.; Perrin, Tess E.; Sullivan, Gregory P.

    2014-07-01

    The U.S. DOE GATEWAY Demonstration Program supports demonstrations of high-performance solid-state lighting (SSL) products in order to develop empirical data and experience with the in-the-field applications of this advanced lighting technology. This report describes the process and results of the 2013 - 2014 GATEWAY demonstration of SSL technology in the Nadine McGuire Theatre and Dance Pavilion at the University of Florida, Gainesville, FL. The LED solutions combined with dimming controls utilized in four interior spaces - the Acting Studio, Dance Studio, Scene Shop, and Dressing Room - received high marks from instructors, students/performers, and reduced energy use in all cases. The report discusses in depth and detail of each project area including specifications, energy savings, and user observations. The report concludes with lessons learned during the demonstration.

  20. The progressive tax

    OpenAIRE

    Estrada, Fernando

    2010-01-01

    This article describes the argumentative structure of Hayek on the relationship between power to tax and the progressive tax. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3; The Political Order of Free People, 1979) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system...

  1. Tax optimization of companies

    OpenAIRE

    Dědinová, Pavla

    2017-01-01

    This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the a...

  2. Tax havens and development

    OpenAIRE

    Norwegian Government Commission on Capital Flight from Poor Countries

    2009-01-01

    Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because they generally have weaker institutions and thereby fewer opportunities for enforcing the laws and regulations they adopt. Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of...

  3. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  4. Energy-Saving Automation and LED Lighting Systems in Industry, Transport, Building and Municipal Sector

    Directory of Open Access Journals (Sweden)

    V.P. Klimenko

    2013-09-01

    Full Text Available Protocol of diverse technological data unification providing the ability to scale with a minimal increase in auxiliary information volume that allows its usage, ranging from the simplest microcontrollers to integration of automation equipment in global systems was designed for industrial automation systems. Basic technical solutions implemented in development of LED lighting systems of salon subway cars, including a schematic diagram of the lamp, the main technical characteristics of the lamp power supply, the peculiarities of developed design of LED modules are described.

  5. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  6. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  7. Tax Morality and Progressive Wage Tax

    OpenAIRE

    Andras Simonovits

    2010-01-01

    We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utili...

  8. Light

    CERN Document Server

    Robertson, William C

    2003-01-01

    Why is left right and right left in the mirror? Baffled by the basics of reflection and refraction? Wondering just how the eye works? If you have trouble teaching concepts about light that you don t fully grasp yourself, get help from a book that s both scientifically accurate and entertaining with Light. By combining clear explanations, clever drawings, and activities that use easy-to-find materials, this book covers what science teachers and parents need to know to teach about light with confidence. It uses ray, wave, and particle models of light to explain the basics of reflection and refraction, optical instruments, polarization of light, and interference and diffraction. There s also an entire chapter on how the eye works. Each chapter ends with a Summary and Applications section that reinforces concepts with everyday examples. Whether you need a deeper understanding of how light bends or a good explanation of why the sky is blue, you ll find Light more illuminating and accessible than a college textbook...

  9. Development of Ultra-Light Composite Material to Build the Platform of a Shaking Table

    Directory of Open Access Journals (Sweden)

    Botero-Jaramillo Eduardo

    2013-10-01

    Full Text Available Based on the developments of the last decades in the area of ultra-light materials, their application in the construction of the platform of the new one direction hydrau- lic shaking table was proposed, with capacity of one ton and frequency range from 0.4 Hz to 4.0 Hz for the Geotechnical Laboratory of the Institute of Engineering, UNAM. The aim was to replace the heavy conventional steel platforms, used in shaking tables, by a composite material based on wood and Kevlar, hence reducing its weight and optimizing the hydraulic equipment capacity available in the labora- tory. Accordingly, an experimental investigation was conducted to characterize the stress-strain behavior of composite materials under monotonically increasing load. This research involved the determination of the adequate proportions of the different constituent materials and manufacturing techniques that best suit the needs and available resources.

  10. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...

  11. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...

  12. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....

  13. Light scattering methods to test inorganic PCMs for application in buildings

    Science.gov (United States)

    De Paola, M. G.; Calabrò, V.; De Simone, M.

    2017-10-01

    Thermal performance and stability over time are key parameters for the characterization and application of PCMs in the building sector. Generally, inorganic PCMs are dispersions of hydrated salts and additives in water that counteract phase segregation phenomena and subcooling. Traditional methods or in “house” methods can be used for evaluating thermal properties, while stability can be estimated over time by using optical techniques. By considering this double approach, in this work thermal and structural analyses of Glauber salt based composite PCMs are conducted by means of non-conventional equipment: T-history method (thermal analysis) and Turbiscan (stability analysis). Three samples with the same composition (Glauber salt with additives) were prepared by using different sonication times and their thermal performances were compared by testing both the thermal cycling and the thermal properties. The stability of the mixtures was verified by the identification of destabilization phenomena, the evaluation of the migration velocities of particles and the estimation of variation of particle size.

  14. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  15. Does More Progressive Tax Make Tax Discipline Weaker?

    OpenAIRE

    Tatiana Damjanovic

    2005-01-01

    This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

  16. Analytic Hierarchy Process & Multi Attribute Utility Theory Based Approach for the Selection of Lighting Systems in Residential Buildings: A Case Study

    Directory of Open Access Journals (Sweden)

    Othman Alshamrani

    2018-05-01

    Full Text Available This paper presents an approach developed for selecting lighting systems in residential buildings using an Analytic Hierarchy Process (AHP and the Multi Criteria Decision Making Technique (MCDMT. The developed approach considers four selection criteria of lighting systems: life-cycle cost, illumination, environmental performance, and life-span. The criteria of selection, along with the most widely used lighting systems in residential buildings, were determined through questionnaire surveys with suppliers, maintenance managers, and lighting experts. The Analytic Hierarchy Process and Multi Attribute Utility Theory were utilized to assess the significant influence of the identified main and sub-criteria on the selection process, from the design point of view. The developed approach was tested on a real case project in selecting the lighting system for aresidential building in Saudi Arabia. The obtained results show that the life-cycle cost and illumination proprieties, followed by the service life were found to be the most influential measures in the selection process. The results also show that Light-Emitting Diode(LED lighting systems prove to bear the highest initial cost while sustaining the best overall performance.

  17. Environmental taxes in 2008

    International Nuclear Information System (INIS)

    2011-01-01

    This report briefly presents and comments the amount of environmental taxes which have been collected in France in 2008. These taxes comprise energy taxes (nearly 68 per cent), transport taxes (nearly 28 per cent) and pollution and resource taxes (less than 5 per cent), and represent 2 per cent of the French GDP and 5 per cent of mandatory contributions. The share of environmental taxes is compared among the European Union countries. This shows that France is close to the average. It also appears that these taxes evolve slower than the GDP. An indicator is built up and commented: it relates the rate between energy taxes and the GDP on the one hand, and energy consumption on the other hand. This indicator displays a slow but significant decrease since the end of the last century

  18. NM Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  19. Environmental taxes 1991 - 2001 (2002)

    International Nuclear Information System (INIS)

    Anon.

    2002-01-01

    The statistics presents statements of environmental taxes for the period 1991-2001 (and budget figure for 2002). Environmental taxes are a concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 62,2 billions DDK in 2001 - a little more than a doubling. The environmental taxes' part of the total taxes' part og the total taxes has increased from 7,5% in 1991 to 9,4% in 2001. In 2001 the energy taxes are 57%, the transportation taxes 36% and the pollution and resource taxes 7% of the environmental taxes. (LN)

  20. Effects of Using Light-Weight Concrete on Indoor Radon Concentration in High-Rise Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Yu, K.N.; Cheung, T.; Koo, S.Y

    1999-07-01

    Light-weight concrete (LWC) (or drywall construction) has been used for partition walls in public housing in Hong Kong for about 10 years. A previous laboratory investigation showed that all types of LWC had considerably smaller Rn exhalation rates than those from normal concrete (NC), and could thus theoretically reduce the indoor Rn concentrations and the corresponding radiation dose from Rn. In the present investigation, a survey of Rn exhalation rates and indoor Rn concentrations at 39 dwelling sites built using LWC were carried out using charcoal canisters and {gamma}-spectroscopy. The mean Rn exhalation rate and the mean Rn concentration were around 1.6 mBq.s{sup -1}.m{sup -2} and 19 Bq.m{sup -3}, respectively, which were significantly smaller thanthe corresponding values of 12 mBq.s{sup -1}.m{sup -2} and 33 Bq.m{sup -3} for NC sites. The statistical t-test showed that both the mean Rn exhalation rate and the mean Rn concentration for NC and LWC sites walls were different at the 100% confidence level. The Rn exhalation rate from an LWC surface was, on average, only about 14% of that from an NC surface, while the Rn concentration in an LWC site was, on average, about 58% of that in an NC site, which were significant. A person living at an LWC site receives an average annual equivalent dose smaller than one living at an NC site by an amount as large as 1 mSv. Therefore, the use of LWC for partition walls can be a simple and economical way to reduce the indoor Rn concentrations and the corresponding radiation dose from Rn. Furthermore, the mean Rn concentration theoretically predicted from the mean Rn exhalation rate agreed excellently with that from measurements. (author)

  1. Taking Tax Revenues Over Local Governments – Some Legal Problems

    Directory of Open Access Journals (Sweden)

    Andrzej Borodo

    2014-09-01

    Full Text Available The power of local government to take over the taxes can lead to conflicts between the local government and another local government (in whose area the property, the building, the plant, the residence and another taxable objects are located. These conflicts are not a matter of relation: the tax authority – the taxpayer. These problems concern the determination which of the local government has the power to take over the tax.

  2. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax su...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  3. UK Tax Update

    Energy Technology Data Exchange (ETDEWEB)

    Deakin, John F.

    1998-07-01

    The presentation deals with the North Sea fiscal regime, a modern system for corporation tax payments, transfer pricing, general anti-avoidance rule for direct taxes, treaty refunds, deductibility of interest for corporation tax, UK/US double taxation convention, and plain and simple tax legislation. Part of the background for the presentation was the fact that in England a new Labour Government had replaced the Conservatives and the new Chancellor had announced a review of the North Sea fiscal regime.

  4. Dynamic tax depreciation strategies

    OpenAIRE

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

    2011-01-01

    The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the depreciation method has to be set ex ante and cannot be changed during the useful life of the asset...

  5. Light

    CERN Document Server

    Ditchburn, R W

    1963-01-01

    This classic study, available for the first time in paperback, clearly demonstrates how quantum theory is a natural development of wave theory, and how these two theories, once thought to be irreconcilable, together comprise a single valid theory of light. Aimed at students with an intermediate-level knowledge of physics, the book first offers a historical introduction to the subject, then covers topics such as wave theory, interference, diffraction, Huygens' Principle, Fermat's Principle, and the accuracy of optical measurements. Additional topics include the velocity of light, relativistic o

  6. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

    Pedersen, Anders Branth; Nielsen, Helle Ørsted; Andersen, Mikael Skou

    2015-01-01

    pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  7. Risks and threats of tax state security and methods of their neutralization

    Directory of Open Access Journals (Sweden)

    Y.V. Lebedzevych

    2016-12-01

    Full Text Available The article substantiates the relevance of the study to ensure security of the state tax. Scientists studied different approaches to defining the essence of the concept of "security tax" on the key features that would satisfy the interests of all subjects of tax relations and the necessity of legal consolidation of this concept. Analyzed the economic, social and legal nature of the existence of the security tax, identified key indicators of fiscal security of Ukraine. To determine the effectiveness of the tax administration in the interests of the tax security highlights the main threats, tax security risks caused by external and internal factors, and propose measures for their elimination and prevent the possibility of their occurrence. The stages of tax risk management with effective building security tax, designed structurally-logic of the tax risk management security.

  8. Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

    OpenAIRE

    Murray, Matthew N.

    1997-01-01

    Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

  9. Taxation and Skills. OECD Tax Policy Studies. No. 24

    Science.gov (United States)

    OECD Publishing, 2017

    2017-01-01

    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

  10. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  11. Environmental taxes 1991 - 2000 (2001)

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The statistics presents statements of environmental taxes for the period 1991-2000 (and budget figure for 2001). Environmental taxes is a collective concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 60,6 billions DDK in 2000 - a little more than a doubling. The environmental taxes' part of the total taxes has increased from 7,5% in 1991 to 9,7% in 2000. In 2000 the energy taxes are 55%, the transportation taxes 38% and the pollution and resource taxes 7% of the environmental taxes. (EHS)

  12. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  13. GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

    OpenAIRE

    Shuchi Sharma; Rupendra Prakash Yadav.

    2018-01-01

    Goods and Service Tax is a significant and logical step towards a comprehensive Indirect tax reform in India. This paper analyses the concept of Goods Service Tax and further discusses their impact on the various sectors in India. Brief description is given on Goods Service Tax background and Goods and Service Tax models helps to reduce tax burden. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly affects ...

  14. Different Tax Systems among Nations and International Tax Avoidance

    OpenAIRE

    栗原, 克文

    2008-01-01

    As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations.The possibility of tax avoidance will expand if cross-border transactions are abused.Specifically, tax system differentials among countries increase the opportunity for tax avoidance.Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimiz...

  15. Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

    OpenAIRE

    Garbarino, Carlo

    2009-01-01

    This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax evasion, which are important to understand in the discussion about aggressive tax behaviour. We further define the regulative concept of effective ta...

  16. Tax structure and corruption

    Directory of Open Access Journals (Sweden)

    Ilić-Popov Gordana

    2014-01-01

    Full Text Available In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.

  17. Correlation of classroom typologies to lighting energy performance of academic building in warm-humid climate (case study: ITS Campus Sukolilo Surabaya)

    Science.gov (United States)

    Ekasiwi, S. N. N.; Antaryama, I. G. N.; Krisdianto, J.; Ulum, M. S.

    2018-03-01

    Classrooms in educational buildings require certain lighting requirements to serve teaching and learning activities during daytime. The most typical design is double sided opening in order to get good daylight distribution in the classroom. Using artificial light is essential to contribute the worse daylight condition. A short observation indicates that during the lecture time the light turned on, even in the daytime. That might result in wasting electrical energy. The aim of the study is to examine the type of classroom, which perform comfortable lighting environment as well as saving energy. This paper reports preliminary results of the study obtained from field observation and measurements. The use of energy and usage pattern of artificial lighting during the lecture is recorded and then the data evaluated to see the suitability of existing energy use to building energy standards. The daylighting design aspects have to be the first consideration. However, the similarity in WWR of the classroom, the Daylight Factor (DF) may differ. It depends on the room depth. The similarity of the increase of WWR and Ratio of openings to floor area do not directly correspond to the increase of DF. The outdoor condition of larger daylight access and the room depth are the influencing factors. Despite the similarity of physical type, usage pattern of the classroom imply the use of electrical energy for lighting. The results indicate the factors influencing lighting energy performance in correlation to their typologies

  18. Going all in on Digital Tax

    DEFF Research Database (Denmark)

    Christensen, Rasmus Corlin; Roussel, Benoît; Law, Tim

    2018-01-01

    If the Juncker Commission wanted to be political, today’s proposal on taxing the digital economy shows it certainly can be. But it takes the risk of causing serious international tensions. And will the reform ever see the light of day?......If the Juncker Commission wanted to be political, today’s proposal on taxing the digital economy shows it certainly can be. But it takes the risk of causing serious international tensions. And will the reform ever see the light of day?...

  19. Application of remote source lighting system in different layouts of enclosed lift lobbies in highrise residential building of central core design

    Energy Technology Data Exchange (ETDEWEB)

    Wong, I.; Yang, H.X. [Hong Kong Polytechnic Univ., Hung Hom, Hong Kong (China). Dept. of Building Services, Renewable Energy Research Group

    2010-07-01

    This paper reported on a simulation study that explored a new building philosophy that optimizes solar energy to minimize reliance on fossil fuels and to design energy conscious buildings that minimize the energy needed for lighting and cooling. The viability of applying a remote source lighting (RSL) system to transmit daylight into central core lobbies in high-rise residential buildings in Hong Kong was demonstrated. These lobbies are usually enclosed without any windows, thus requiring electric lighting to be switched on 24 hours continuously, consuming non-renewable energy in most cases. In this study, the RSL system was composed of small diameter light pipes and optic fibers. The system transports daylight from the exterior to illuminate the enclosed lobbies. The simulation was conducted to analyze and compare the light transmission efficiency when applying the RSL system to different layouts of the lift lobbies. It was concluded that the efficiency of the RSL system is governed by the length and number of turns in the lobby. 13 refs., 12 figs.

  20. Identification and characterization of passive safety system and inherent safety feature building blocks for advanced light-water reactors

    International Nuclear Information System (INIS)

    Forsberg, C.W.

    1989-01-01

    Oak Ridge National Laboratory (ORNL) is investigating passive and inherent safety options for Advanced Light-Water Reactors (ALWRs). A major activity in 1989 includes identification and characterization of passive safety system and inherent safety feature building blocks, both existing and proposed, for ALWRs. Preliminary results of this work are reported herein. This activity is part of a larger effort by the US Department of Energy, reactor vendors, utilities, and others in the United States to develop improved LWRs. The Advanced Boiling Water Reactor (ABWR) program and the Advanced Pressurized Water Reactor (APWR) program have as goals improved, commercially available LWRs in the early 1990s. The Advanced Simplified Boiling Water Reactor (ASBWR) program and the AP-600 program are developing more advanced reactors with increased use of passive safety systems. It is planned that these reactors will become commercially available in the mid 1990s. The ORNL program is an exploratory research program for LWRs beyond the year 2000. Desired long-term goals for such reactors include: (1) use of only passive and inherent safety, (2) foolproof against operator errors, (3) malevolence resistance against internal sabotage and external assault and (4) walkaway safety. The acronym ''PRIME'' [Passive safety, Resilient operation, Inherent safety, Malevolence resistance, and Extended (walkaway) safety] is used to summarize these desired characteristics. Existing passive and inherent safety options are discussed in this document

  1. A Methodology to Link the Internal Heat Gains from Lighting to the Global Consumption for the Energy Certification of Buildings in Italy

    Directory of Open Access Journals (Sweden)

    Valerio R.M. Lo Verso

    2014-12-01

    Full Text Available This paper critically discusses the procedure prescribed by the Italian Technical Standards to account for the internal gains in the calculation of the energy performance indices for a building. This procedure is based on a tabular value set depending on the building usage only (e.g., 6 W/m2 for office buildings, independently of the site and of the controls for blinds and lighting systems. Instead, the paper proposes a new procedure, which relies on the lighting energy numerical indicator (LENI according to the European Standard EN 15193:2007. Basically, the procedure consists of the following steps: 1 internal gains from lighting are calculated accounting for the integration between electric appliances and daylighting; 2 these gains are summed to the internal gains from occupants and appliances; 3 the global gains are used as input data to calculate the energy performance indices for an office building (for space heating, space cooling, and lighting consumption following the Italian Technical Standards. The office building which was used as case-study is the Department of Energy of the Politecnico di Torino. This was assumed to be located both in Turin (northern Italy and in Palermo (southern Italy. In the study, the use of a manual on/off switch and of a photodimming sensor was also compared. For each configuration, the single and the global energy performance indices were calculated comparing two approaches to calculate the internal gains (Italian standard vs. new proposed procedure: a shift of one energy class for the building energy label was observed depending on the approach, which was used.

  2. Tax Filing and Other Financial Behaviors of EITC-Eligible Households: Differences of Banked and Unbanked

    Science.gov (United States)

    Lim, Younghee; Livermore, Michelle; Davis, Belinda Creel

    2011-01-01

    Holding a bank account is crucial to the income-maximizing and asset-building of households. This study uses 2008 survey data of EITC-eligible households assisted at Volunteer Income Tax Assistance (VITA) sites to document their tax filing behavior and use of Alternate Financial Services (AFS). Specifically, the differences in tax filing and AFS…

  3. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

    The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are which tax ...

  4. THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Olga Zhuk

    2017-03-01

    Full Text Available In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed. Key words: tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks.

  5. Oil sands tax expenditures

    International Nuclear Information System (INIS)

    Ketchum, K; Lavigne, R.; Plummer, R.

    2001-01-01

    The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

  6. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    OpenAIRE

    Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

    2014-01-01

    This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

  7. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

    OpenAIRE

    Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

    2001-01-01

    Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax f...

  8. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and......, thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  9. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

  10. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  11. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach - which has not been investigated before. Our theoretical analysis leads to two testable predictions. First, an individual's tax morale is higher, the more progressive the tax schedule is. Second, the impact of tax progressivity on tax m...

  12. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

    Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally ack...

  13. Tuition Tax Credits. Issuegram 19.

    Science.gov (United States)

    Augenblick, John; McGuire, Kent

    Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

  14. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This article studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with subadditive costs, and who can shape the risk profile of their income as they see fit. Subadditive avoidance costs imply that optimal taxation cannot be progre...

  15. Firm size and taxes

    OpenAIRE

    Chongvilaivan, Aekapol; Jinjarak, Yothin

    2010-01-01

    The scale dependence in firm growth (smaller firms grow faster) is systematically reflected in the size distribution. This paper studies whether taxes affect the equilibrium firm size distribution in a cross-country context. The main finding is that the empirical association between firm growth and corporate tax (VAT) is positive (negative), with notable differences in the response of manufacturing firms and that of the others. We draw implications for recent debate on the impact of taxes and...

  16. Tax Literacy Rate Among Taxpayers: Evidence From Malaysia

    OpenAIRE

    Latiff, Ahmed Razman Abdul; Noordin, Bany Ariffin Amin; Omar, Mohamad Raflis Che; Harjito, Dwipraptono Agus

    2005-01-01

    The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge creates uncertainty about requirements of the tax regulation and can lead to high degree of involun-tary non-compliance. This study high¬lighted the importance of taxation knowledge by measuring Malaysian’s tax payers’ tax literacy rate taking into consideration the following criteria: 1) Individual ability to fill the tax return form inde¬pendently, 2) Taxpay...

  17. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  18. Modernisation of the energy supply and lighting systems of a school building at Erfurt; Energetische und lichttechnische Sanierung der Regelschule Erfurt

    Energy Technology Data Exchange (ETDEWEB)

    Russ, C. [Fraunhofer-Institut fuer Solare Energiesysteme (ISE), Freiburg im Breisgau (Germany). Gruppe Solares Bauen

    1997-12-31

    A complete energy-oriented modernization of an Erfurt type school building in large panel construction with the aid of intelligent control systems improves thermal and lighting conditions. Thermal insulation systems and efficient glazing reduce thermal energy demand by approximately 50 per cent. Equally, light-directing systems and daylight-controlled artificial lighting cut down electric energy consumption by about 50 per cent. The executed modernization, lighting system design, and ventilation requirements are discussed in detail. (MSK) [Deutsch] Anhand einer kompletten energetischen Sanierung wird der waerme und lichttechnische Zustand fuer eine Pschlattenbauschule vom Erfurter-Schultyp unter Einbeziehung intelligenter Steuersysteme verbessert. Waermedaemmung und effiziente Verglasung reduzieren den Heiwaermebedarf um ca. 50%. Lichtlenkende Systeme und eine tageslichtabhaengig gesteuerte Kunstlichtbeleuchtung minimieren die Elektroenergie ebenfalls um etwa 50%. Im Einzelnen wird auf die energetische Sanierung, auf die lichttechnische Gestaltung sowie auf den Lueftungsbedarf eingegangen.

  19. Mobilising public opinion for the tobacco industry: the Consumer Tax Alliance and excise taxes.

    Science.gov (United States)

    Campbell, R; Balbach, E D

    2008-10-01

    Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an organisation that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public's reasonable expectations for transparency in the policy-making process. To examine the formation and activities of the Consumer Tax Alliance as a "hybrid" form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate countermeasures. Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labour and middle-class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry's role in its formation. It is important to understand the dynamic by which trusted organisations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behaviour so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate countermeasures.

  20. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  1. Tax Reform in Brazil: a Public Choice Theory approach

    Directory of Open Access Journals (Sweden)

    Allan Silveira dos Santos

    2013-12-01

    Full Text Available This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil. The question that the article searches to answer is: what are the justifications for the Brazil not have done tax reform? The literature review addresses the failures of government, public choice theory and the theory of optimal taxation. The evidence and studies show that there are reasons to think about a tax system more consistent with the Brazilian reality, indicating the existence of "government failures" that may be the probable cause of impairment of the tax reform.

  2. Harmful Tax Competition in the EU with Reference to Croatia

    Directory of Open Access Journals (Sweden)

    Saša Drezgić

    2005-08-01

    Full Text Available The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation and their effects when taking into account the EU regulations in relation to state aids. Considering a number of problems in the implementation of the Code, and the numerous criticisms with regard to the validity of the combat against harmful tax competition – it is difficult to give a final answer about its success. Croatian tax system, and the corporation tax in particular, are analysed in the light of the aforementioned problems. The advantages of the equal treatment of domestic and foreign investors, as well as the certain elements of state aids in tax benefits, are pointed out.

  3. Perspectives of tax reforms in Croatia: expert opinion survey

    Directory of Open Access Journals (Sweden)

    Hrvoje Šimović

    2014-12-01

    Full Text Available In order to shape tax reform it is necessary objectively to assess the current stateof-the-art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest-adjusted concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(reintroduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a further shift from income to consumption, a decrease of the tax share in GDP and a belief in the behavioral responsiveness of tax decreases/exemptions, as well as a firm commitment to the principle of equity. The last three economic views/values are important predictors of other tax attitudes.

  4. Tax Havens, Growth, and Welfare

    OpenAIRE

    Chu, Hsun; Lai, Ching-Chong; Cheng, Chu-Chuan

    2013-01-01

    This paper develops an endogenous growth model featuring tax havens, and uses it to examine how the existence of tax havens affects the economic growth rate and social welfare in high-tax countries. We show that the presence of tax havens generates two conflicting channels in determining the growth effect. First, the public investment effect states that tax havens may erode tax revenues and in turn decrease the government’s infrastructure expenditure, thereby reducing growth. Second, the t...

  5. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  6. Progressive Taxes and Firm Births

    OpenAIRE

    Hans Ulrich Bacher; Marius Brülhart

    2013-01-01

    Tax reform proposals in the spirit of the 'flat tax' model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters on entrepreneurial activity, measured by counts of firm births. The Swiss fiscal system offers sufficient intra-national variation in tax codes to allow us to estimate these effects with considerable precision. We find that high ave...

  7. Making Deferred Taxes Relevant

    NARCIS (Netherlands)

    Brouwer, Arjan; Naarding, Ewout

    2018-01-01

    We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of

  8. Waiting for tax credits

    International Nuclear Information System (INIS)

    Sheinkopf, K.

    1992-01-01

    This article examines the effect of tax credits and related legislation under consideration by Congress on the economics of the renewable energy industry. The topics discussed in the article include conflicting industry opinion on financial incentives, the effectiveness of current incentives, and alternative approaches. The article also includes a sidebar on tax incentives offered by state programs

  9. The ELENA Programme in the Province of Chieti - A Public Private Partnership Best Practice Improving Energy Efficiency of Buildings and Public Lighting Systems

    Directory of Open Access Journals (Sweden)

    Pierluigi Fecondo

    2015-09-01

    To date, the most relevant Project outcomes consist 87 municipalities involved, a structured database of energy audit and data about 144 buildings and about 46,000 public light points. Moreover, an effective engagement of public and private stakeholders, lays the foundation for a strong Energy Performance Contract framework able to leverage financing based on minimun guaranteed energy savings of 20% in respect to baseline values.

  10. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87......Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

  11. Carbon taxes: Their benefits, liabilities

    International Nuclear Information System (INIS)

    Kaufmann, R.K.; Thompson, L.L.J.

    1993-01-01

    A carbon tax holds much promise for helping to reduce global greenhouse gas emissions, but administration will be a problem. Non-compliance, tilting the economic scales in favor of one energy source at the expense of another, and questions of equity between and within nations all must be addressed if the market-based efficiencies of a carbon tax are to become a concrete global reality. This article discusses carbon taxes in the following topic areas: how to set the rates for carbon taxes; administering the tax; international cooperation; type or form of tax; tax adjustments in existing taxes

  12. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

    Full Text Available In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.

  13. IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

    Directory of Open Access Journals (Sweden)

    MUSTAFA ALİ SARILI

    2013-05-01

    Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

  14. A note on the neutrality of profit taxes with tax evasion and tax avoidance

    OpenAIRE

    Che-chiang Huang; Horn-in Kuo

    2014-01-01

    Traditional literature exploring the relationship between production and tax evasion ignores the impact of other activities on these two decisions. This paper incorporates firms' tax avoidance activities into the model of tax evasion. In contrast to conventional results, we find that profit tax is not necessarily neutral. In addition, the independency or separability of tax evasion and production decisions may not hold either whenever tax avoidance is present.

  15. 48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  16. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Science.gov (United States)

    2010-10-01

    ... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

  17. Energy taxes -- Some critical remarks

    International Nuclear Information System (INIS)

    Wirl, F.

    1994-01-01

    The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes, politicians argue that Pigouvian taxes would not lower disposable income, because the associated revenues allow one to reduce other taxes (in particular, income taxes) correspondingly. However, strategic, noncompetitive energy producers may themselves attempt to internalize the external costs rather than to leave these tax revenues to the treasuries of the consuming countries. Moreover, the revenues from a commodity tax are potentially volatile. Finally, the conservation impact from Pigouvian energy taxes may fall short of expectations, in particular, if the tax is too low

  18. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  19. Tax tips for forest landowners for the 2008 tax year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  20. New tax law hobbles tax-exempt hospitals.

    Science.gov (United States)

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

  1. Tax tips for forest landowners for the 2009 tax year

    Science.gov (United States)

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  2. Effect of shadow economy - country's tax losses

    OpenAIRE

    Krumplytė, Jolita

    2009-01-01

    The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country's tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is t...

  3. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

    A special tax for monopolies is not the only new tax the cabinet of Robert Fico is yet to introduce. As of the beginning of the year, new excise taxes prescribed by Brussels should have entered into force in Slovakia. According to the new arrangements, we should pay for energy consumed and for the coal and natural gas used to produce heat. And so the energy prices for companies should have already increased. Although the deadline set by the European Commission has already passed, the cabinet has still not completed the final version of the relevant legislation. Work stopped after the elections. The Ministry is very careful when it comes to making statements related to the excise tax. 'We do not wish to talk about details. There are still some minor issues that require fine tuning,' said Adrian Belanik, General Director of the Tax and Customs Section. Companies will have to get ready for the new costs related to the new excise taxes. The only thing that is clear is that the new taxes will be paid on the electricity and fuel used for heat production. (authors)

  4. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    .01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s......This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama...... Papers”)—matched to population-wide wealth records in Norway, Sweden, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to close to 30% in the top 0...

  5. Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?

    OpenAIRE

    James Alm

    2014-01-01

    "Aggressive tax planning" (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax system. In this paper, I examine the impact of an uncertainty on the use of such tax schemes; by implication, I also examine how a simpler and more stable tax...

  6. Tax competition and tax harmonization in the European Union

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2004-01-01

    Full Text Available The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

  7. The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-05-01

    taxes. If Starbucks feels pressured to pay extra taxes, then the tax system is not functioning optimally. This emerging reputational risk is a new dimension governments are going to have to take into account when designing tax policy. Understanding that there is more to consider than the financial implications of a tax policy should and will have an effect on the way policies are designed. One important approach that governments should take is to avoid the practice of targeted tax incentives, such as tax holidays or accelerated depreciation. The reputational risk will see some companies willing to take the government up on tax breaks, but others may prefer to pass. Better to focus on more general corporate tax reductions, which will be less distortive and unfair to those companies at greater risk of reputational damage. In some jurisdictions, governments could also consider requiring some level of minimum taxation (as Ontario does, ensuring that every profitable company pays at least something every year. This will have an impact on economic efficiency, but it will help level the playing field for all corporations, regardless of their varying degrees of reputational risk. The most effective measure still available to governments is one they should be pursuing anyway: tax levels that are internationally competitive and, therefore, broaden the corporate tax base while promoting neutrality. Canada’s several targeted programs — such as accelerated depreciation for manufacturing equipment and a generous capital-cost allowance for liquefied natural gas plants — only hurt neutrality. They also make it more likely that a particular company may find itself in an uncomfortable controversy, as Starbucks did. Focusing on international tax competitiveness, rather than targeted tax breaks, is the way to build the fairest system for all companies, whether they are nervous about their reputation or not.

  8. Excise Tax Avoidance: The Case of State Cigarette Taxes

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  9. Excise tax avoidance: the case of state cigarette taxes.

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

  10. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance...... quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries less likely to be tax havens – even as governance quality is increased. Thus it is crucial to consider the interaction...

  11. The Tax harmonization in open regionalism ; The European model

    Directory of Open Access Journals (Sweden)

    Mouloud MELIKAOUI

    2014-06-01

    Full Text Available This research examines the subject of alternative regionalism or open regionalism and reality within the multilateral trading system, based on growing liberalization of trade, and the problem of compatibility between them, as well as the limits of economic policy harmonization in the framework of Open regionalism, special tax harmonization, in the light of economic and tax disparities of the Member States, with an overview of the European tax harmonization and limits. The Study concluded the importance of tax harmonization as a tool by activation of the concept of open regionalism, through facilitating capitals flows and investments between member states and reduction of the négatives phenomena of tax. It recommended the need to emphasizing on the importance of gradually harmonization for tax policy, and expand the rule of tax treaties and exchange of tax information and experiences between countries, This is in light a holistic approach to other economic policies as a the exchange rate policy and monetary policy, just as is the case in the European model.

  12. CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

    OpenAIRE

    GATOT SOEPRIYANTO

    2017-01-01

    My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

  13. Bureaucratic Tax-Seeking: The Danish Waste Tax

    OpenAIRE

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as e...

  14. Tax havens: Features, operations and solving tax evasion problems

    OpenAIRE

    Obradović-Ćuk, Jelena; Mitić, Petar; Dinić, Vladimir

    2016-01-01

    Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis,...

  15. Dividends and Taxes: Evidence on Tax-Reduction Strategies.

    OpenAIRE

    Chaplinsky, Susan; Seyhun, H Nejat

    1990-01-01

    This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual Income Tax Model, it then proceeds to determine whether specific provisions of the Internal Revenue Code, such as the preferential treatment of capital gains, the investment-interest limitation, and the $100 dividend exclusion...

  16. International capital tax evasion and the foreign tax credit puzzle

    OpenAIRE

    Kimberley A. Scharf

    2001-01-01

    This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. The existence of international tax evasion possibilities could thus help rationalize a choice of tax credit in excess of a deduction-equivalent credit level. Our analysis shows that, in general the optimal credit will...

  17. Tax Information Exchange with Developing Countries and Tax Havens

    OpenAIRE

    Braun, Julia; Zagler, Martin

    2015-01-01

    The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in ...

  18. Management and monitoring of public buildings through ICT based systems: Control rules for energy saving with lighting and HVAC services

    OpenAIRE

    Aghemo, C.; Virgone, J.; Fracastoro, G.V.; Pellegrino, A.; Blaso, L.; Savoyat, J.; Johannes, Kevyn

    2013-01-01

    The presented work addresses the topic of energy savings in existing public buildings, when no significant retrofits on building envelope or plants can be done and savings can be achieved by designing intelligent ICT-based service to monitor and control environmental conditions, energy loads and plants operation. At the end of 2010 the European Commission, within the Seventh Framework Program, has founded a project entitled “Smart Energy Efficient Middleware for Public Spaces” (SEEMPubS). To ...

  19. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  20. Tax Information Series, December 2000

    Science.gov (United States)

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  1. Solar and Lighting Transmission through Complex Fenestration Systems of Office Buildings in a Warm and Dry Climate of Chile

    Directory of Open Access Journals (Sweden)

    Waldo Bustamante

    2014-05-01

    Full Text Available Overheating, glare, and high-energy demand are recurrent problems in office buildings in Santiago, Chile (33°27'S; 70°42'W during cooling periods. Santiago climate is warm and dry, with high solar radiation and temperature during most of the year. The objective of this paper is to evaluate the thermal and daylighting performance of office buildings transparent façades composed of three different complex fenestration systems (CFS. Each CFS contains a different external shading device (ESD: (1 external roller, (2 vertical undulated and perforated screens, and (3 tilted undulated and perforated screens. The study was carried out by in situ monitoring in three office buildings in Santiago, Chile. Buildings were selected from a database of 103 buildings, representing those constructed between 2005 and 2011 in the city. The monitoring consisted of measuring the short wave solar and daylighting transmission through fenestration systemsby means of pyranometers and luxometers, respectively. This paper shows measurements that were carried out during summer period. A good performance is observed in a building with the external roller system. This system—applied to a northwest façade—shows a regular and high solar and daylighting control of incoming solar radiation. The other two ESD systems evidence a general good performance. However, some deficiencies at certain times of the day were detected, suggesting a non-appropriated design.

  2. Taxing land for urban containment : Reflections on a Dutch debate

    NARCIS (Netherlands)

    Korthals Altes, W.K.

    2009-01-01

    Excessive land use regulations aimed at containing urban sprawl have been criticised, because they may overcompensate for the external effects of uncontrolled greenfield development and contribute to stagnation in house building. Taxes on building in green spaces may be an instrument for balancing

  3. Globalization, Tax Competition and Tax Burden İn Turkey

    Directory of Open Access Journals (Sweden)

    Veli KARGI

    2016-07-01

    Full Text Available 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the international competition emerging in the field of technology have all led to some significant developments in the world economy. Reduction of high mobility income and corporate tax rates due to tax competition may cause an unjust distribution of the tax burden. The fact that indirect taxation constitutes about 70% of the tax revenues obtained in Turkey can be taken as an indication of the unfairness in the distribution of tax burden in Turkey. In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.

  4. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...... biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased....

  5. An energy Btu tax alternative

    International Nuclear Information System (INIS)

    Nan, Gehuang D.

    1995-01-01

    This paper extends the Ramsey tax rule and develops a tax rate by minimizing total excess burden, subject to government tax revenues. This tax rate is a function of its own and other fuels' price elasticities of compensated demand and supply, its own price and consumption level, other fuels' prices and consumption levels, and government revenues. It is this proposed tax rate, not the Ramsey tax ratio, that guides a government to levy a tax efficiently through a minimization of total excess burden. In the case of an energy tax, this tax rate provides direct guidance for taxation on various fuels. Moreover, total excess burden generated by the proposed tax rate is significantly less than that produced by the Clinton Administration's proposal

  6. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  7. Last hope: tax exemption

    International Nuclear Information System (INIS)

    Anon

    2016-01-01

    Economically it is not possible to make money with old depreciated nuclear power plants because of the success of renewable energies, It is only the expectation on significant tax relief that keeps the power plants in operation.

  8. Public Service? Tax Credits?

    Science.gov (United States)

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  9. Real Property Tax Rates

    Data.gov (United States)

    Montgomery County of Maryland — The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value...

  10. Gross Sales Tax Collections

    Data.gov (United States)

    City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

  11. Real Property Tax - 2017

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  12. Real Property Tax - 2016

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  13. Governance, Trust, and Taxes

    OpenAIRE

    Schrøter Joensen, Juanna; Weihe, Guðrið

    2013-01-01

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries le...

  14. Timing Tax Evasion

    OpenAIRE

    Dirk Niepelt

    2004-01-01

    Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: Fines depending on the duration of an evasion spell, and different vintages of income sources subject to aggregate risk and fixed costs when switched between evasion states. The dynamic approach...

  15. Determinants of Aggressive Tax Avoidance

    OpenAIRE

    Herbert, Tanja

    2015-01-01

    This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of aggressive tax avoidance of multinational enterprises. The second essay “Capital Injections and Aggressive Tax Planning - Can Banks Have It All...

  16. Who participates in tax avoidance?

    OpenAIRE

    Alstadsæter, Annette; Jacob, Martin

    2013-01-01

    This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate and individual tax returns, we analyze individual participation in legal tax planning around the 2006 Swedish tax reform. Our results suggest that closely held corporations are utilized to facilitate ...

  17. A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

    OpenAIRE

    栗原, 克文

    2007-01-01

    One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs ...

  18. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

    Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

    2001-11-01

    Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO 2 . The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

  19. Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes

    Science.gov (United States)

    Campbell, Richard; Balbach, Edith D.

    2009-01-01

    Background Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public’s reasonable expectations for transparency in the policy making process. Aim To examine the formation and activities of the Consumer Tax Alliance as a “hybrid” form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate counter measures. Methods Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. Results The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labor and middle class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry’s role in its formation. Conclusion It is important to understand the dynamic by which trusted organizations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behavior so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate counter measures. What this paper adds The tobacco industry’s political strategies for utilizing third party efforts to contest cigarette excise tax increases have not been extensively studied. While there has been some attention to industry sponsorship of third parties, the

  20. Environmental taxes and subsidies 2002

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The statistics presents statements of environmental taxes for the period 1970 - 2002 and statements of environmentally related subsidies for the years 1996 - 2002. Environmental taxes are a concept for pollution, energy, transportation, and resource related taxes. The State's revenue from environmental taxes have increased from 4,0 billions DKK in 1970 to 65,7 billions DKK in 2002. The environmental taxes' part of the GNP has increased from 3,2 % in 1970 to 4,8 % in 2002. The part of the environmental taxes of the total taxes and tariffs has increased from 8,2 % in 1970 to 9,8 % in 2002. >From 2001 to 2002 the environmental taxes increased with 5,6 %, primarily because the taxes in the transportation sector increased with 13,5 % due to more new cars. The pollution taxes increased with 6 % while the environmental taxes for energy increased with only 0,8 %. In 2002 the energy related taxes amounted to 54 %, the transport related taxes to 39 %, and pollution and resource related taxes amounted to 7 % of the total environmental taxes. The public environmentally related subsidies to companies and households has been on a stable level of a little more than 10 billions DKK through the latest years. The energy related subsidies have, however, been transferred to transport related subsidies, i.e. primarily subsidies to the public transport. (ln)

  1. TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

    OpenAIRE

    Eva ERDÕS

    2010-01-01

    Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law system, because the EU tax law is against the harmful tax competition. Some member states’ legal system is permitted to use offshore companies’ rules, but in the European Union it is prohibited to estab...

  2. A taxing environment: evaluating the multiple objectives of environmental taxes.

    Science.gov (United States)

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  3. Review of Tax Policy and Reform Issues.

    Science.gov (United States)

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  4. Effect of ultraviolet light irradiation period on bond strengths between fiber-reinforced composite post and core build-up composite resin.

    Science.gov (United States)

    Asakawa, Yuya; Takahashi, Hidekazu; Iwasaki, Naohiko; Kobayashi, Masahiro

    2014-01-01

    The aim of the present study was to characterize the effects of the ultraviolet light (UV) irradiation period on the bond strength of fiber-reinforced composite (FRC) posts to core build-up resin. Three types of FRC posts were prepared using polymethyl methacrylate, urethane dimethacrylate, and epoxy resin. The surfaces of these posts were treated using UV irradiation at a distance of 15 mm for 0 to 600 s. The pull-out bond strength was measured and analyzed with the Dunnett's comparison test (α=0.05). The bond strengths of the post surfaces without irradiation were 6.9 to 7.4 MPa; those after irradiation were 4.2 to 26.1 MPa. The bond strengths significantly increased after 15 to 120-s irradiation. UV irradiation on the FRC posts improved the bond strengths between the FRC posts and core build-up resin regardless of the type of matrix resin.

  5. Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

    OpenAIRE

    David A. Grigorian; Hamid R Davoodi

    2007-01-01

    Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced t...

  6. Risk diversification and tax competition : the influence of risk correlations and tax provisions on tax competition

    OpenAIRE

    Berndt, Markus; Reichl, Bettina

    2000-01-01

    From standard-portfolio-models the authors derive demand elasticities for risky assets, and combine the results with a simple non-cooperative model of tax competition between capital importing countries. They find that tax rates resulting from tax competition depend heavily on the correlations of capital market indices. If investment alternatives are not correlated, the outcome of both tax competition and a cooperative solution of tax harmonization are identical. The results suggest regional ...

  7. Economic and political foundations of local tax structures: an empirical investigation of the tax mix of Flemish municipalities

    OpenAIRE

    Benny Geys; Federico Revelli

    2011-01-01

    This is the authors’ final, accepted and refereed manuscript to the article Building on the revenue structure theory developed by Hettich and Winer (1984, 1988, 1999), this paper is the first to investigate the economic and political determinants of local tax mix choices. We thereby use panel data on 289 municipalities in the Flemish region of Belgium (period 1995-2002), where local governments enjoy extensive fiscal autonomy and have a wide choice of available tax instruments. Estimating ...

  8. Paying taxes in Euro area countries: issues behind tax morale

    Directory of Open Access Journals (Sweden)

    Virgilijus Rutkauskas

    2016-10-01

    Full Text Available This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment – whether to pay taxes or not – is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.

  9. Innovative lighting in school buildings for the 'Frisse School'. The importance of lighting in school buildings for student performance; Innovatieve schoolverlichting voor de 'Frisse School'. Verlichting belangrijk voor optimale schoolprestaties

    Energy Technology Data Exchange (ETDEWEB)

    De Groot, E.; Westerlaken, N. [Business Unit Bouw en Installaties, TNO Bouw en Ondergrond, Delft (Netherlands); De Bruin-Hordijk, T. [Faculteit Bouwkunde, Technische Universiteit Delft, Delft (Netherlands)

    2007-11-15

    The quality of lighting plays an important role in the psychological and biological processes of people. Research shows that student performace increases in a good visual environment. At the same time, the energy use of artificial lighting is one of the major cost items of schools. This was a major reason to conduct research into optimal utilisation of daylight in schools.(mk) [Dutch] De lichtkwaliteit speelt een belangrijke rol bij de psychologische en biologische processen van mensen. Uit onderzoek blijkt dat in een goede visuele omgeving de prestaties van leerlingen toenemen. Gelijktijdig is het energiegebruik voor kunstlicht een van de belangrijkste kostenposten van scholen. Alle reden om onderzoek te doen naar optimaal gebruik van daglicht in scholen.

  10. Unconditional conservatism in Brazilian public companies and tax neutrality

    Directory of Open Access Journals (Sweden)

    Juliana Pinhata Sanches do Vale

    2017-03-01

    Full Text Available ABSTRACT Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting standards and improve the quality of financial reporting, as IFRS are considered to be higher quality standards. International literature shows a reduction in earnings quality in environments where accounting and tax rules are strongly linked. Moreover, the influence of tax legislation on financial accounting is seen to encourage unconditional conservatism, a bias with no advantages for financial market efficiency. Thus, tax neutrality is expected to provide a more favorable institutional environment for quality financial reporting by detaching corporate accounting from tax accounting. In light of the above, this study aims to verify whether the advent of tax neutrality influences unconditional conservatism in Brazilian public companies. The methodology used involves panel data regressions. The sample consists of non-financial publicly-traded companies with information published in Economática® covering 2002 to 2014. The results show differences in the relationship between taxation and financial reporting between firms that are subject to different levels of monitoring in the Brazilian stock market. Evidence of unconditional conservatism is only found in companies that are subject to greater market monitoring. In this group, it is observed that taxation does not induce unconditional conservatism in reported earnings, which is expected in a tax neutrality context.

  11. Ranking the Stars: Network Analysis of Bilateral Tax Treaties

    OpenAIRE

    Maarten van 't Riet; Arjan Lejour

    2014-01-01

    With a novel approach this paper sheds light on the international tax planning possibilities of multinationals. The international corporate tax system is considered a network, just like for transportation, and ‘shortest’ paths are computed, minimizing tax payments for the multinationals when repatriating profits. Read the accompanying press release and background document A and B . The network consists of 108 jurisdictions, and the ‘shortest’ paths are constructed from the rates of co...

  12. Office lighting in relation to employees’ health and satisfaction: Work performance in open-plan office buildings

    NARCIS (Netherlands)

    van Duijnhoven, J.; Aries, M.B.C.; Rosemann, A.L.P.; Kort, H.S.M.

    2016-01-01

    Background In the Netherlands, 33% of the causes for sickness absence from employees are based on psychological reasons (Arboned, 2015). Psychological reasons are, for example, job stress, a burn-out, or depressions. Psychological disorders are already being treated by light therapy. Numerous

  13. Tax Tips for Forest Landowners for the 2013 Tax Year

    Science.gov (United States)

    Linda Wang; John Greene

    2013-01-01

    This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

  14. Tax havens: Features, operations and solving tax evasion problems

    Directory of Open Access Journals (Sweden)

    Obradović-Ćuk Jelena

    2016-01-01

    Full Text Available Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis, synthesis and discussion, comparative, inductive and historical analysis, together with the usage of relevant national and international sources. This paper describes the basic features of tax havens, as well as specific business models applied in them. A separate chapter deals with overcoming the problem of tax evasion, which is the main adverse effect of doing business through tax havens.

  15. Tax policy and tax protest in 20 rich democracies, 1980-2010.

    Science.gov (United States)

    William Martin, Isaac; Gabay, Nadav

    2017-08-12

    Why are some policies protested more than others? New data on protest against eight categories of taxation in twenty rich democracies from 1980 to 2010 reveal that economically and socially concentrated taxes are protested most, whereas taxes that confer entitlement to benefits are protested least. Other features of policy design often thought to affect the salience or visibility of costs are unimportant for explaining the frequency of protest. These findings overturn a folk theory that political sociology has inherited from classical political economy; clarify the conditions under which policy threats provoke protest; and shed light on how welfare states persist. © London School of Economics and Political Science 2017.

  16. 2012 Annual Global Tax Competitiveness Ranking – A Canadian Good News Story

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2012-09-01

    Full Text Available Since 2000, Canada has been remarkably successful in building a more competitive corporate tax system, principally by lowering tax rates and broadening the tax base. Canada’s marginal effective tax rate (METR is now the lowest, and hence the most tax-competitive among the G-7, the 20th most tax-competitive in the 34-member OECD, and 57th among the 90 countries surveyed in this paper. The result has been greater investment and improved economic growth despite recessionary pressures. In particular, provincial sales tax harmonization with the GST has heightened Ontario’s competitiveness and promises to do the same for PEI, the latest convert to the cause. However, progress has not been uniform. Some provincial governments have lost focus by raising rates or introducing tax preferences that narrow the base, inevitably harming business efficiency. British Columbia’s decision to replace the new Harmonized Sales Tax with the old retail sales tax will cost it dearly, especially when it comes to public spending. On the other hand, corporate tax rate reductions of more than 30 percent (since 2000 have, contrary to the critics’ cries, failed to make an appreciable dent in tax revenues thanks to multinationals’ habit of shifting profits to Canada to take advantage of lower rates. This paper, in providing a candid snapshot of Canadian taxation measured against 89 other nations, serves as an invaluable foundation for understanding how far this country has come, and what its next steps should be.

  17. Source Taxation of Technological Services in Finnish Tax Treaties

    OpenAIRE

    Kiviranta, Tuomas

    2016-01-01

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

  18. Employment impacts of alcohol taxes.

    Science.gov (United States)

    Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

    2017-12-01

    There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

  19. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  20. Capital Market Effects of Taxes and Corporate Tax Avoidance

    OpenAIRE

    Tassius, Alexander

    2016-01-01

    This thesis consists of four essays: The first essay entitled “Tax Effects on Asset Pricing – New Evidence from Tax Reform Announcements in Germany”, co-authored with Michael Overesch, Chair of Business Taxation at the University of Cologne, not only presents price effects for German shares given rumors about lowering the German corporate tax rate but also shows price effects for bonds following a substantial cut in the German personal interest tax rate. The second essay “Capital Inco...

  1. Tax Competition and Double Tax Treaties with Mergers and Acquisitions

    OpenAIRE

    Siggelkow, Benjamin Florian

    2013-01-01

    In a two-period tax competition model with provision of local public goods, we analyze efficiency properties of double taxation reliefs incorporating either the exemption method, the tax credit system or the full taxation after deduction system. Foreign direct investments are presumed to be one-way and characterized by long-term mergers and acquisitions. We find that in case of (i) tax revenue maximization the exemption method implies inefficiently low tax rates, whereas the fu...

  2. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  3. Canada's gas taxes = highway robbery

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    This report was prepared for the second annual 'gas honesty day' (May 18, 2000) in an effort to draw attention to the frustration of Canadian taxpayers with gasoline retailers and the petroleum industry for the inordinately and unjustifiably high prices for gasoline at the pump. The report points out that the public outcry is, in fact, misdirected since the largest profiteers at the pumps, the federal government, remains largely unscathed. It is alleged in the report that gas taxes are tantamount to highway robbery. Ostensibly collected for road construction and maintenance, of the almost $ 5 billion collected in 1999, only a paltry $ 194 million was returned to the provinces for roadway and highway spending. The 10-year average of federal returns to the the provinces from tax on gasoline is a meager 4.7 per cent, which fell even further to 4.1 per cent in 1998-1999. Gasoline tax revenues continue to climb, while government commitment to real roadway and highway spending continues to decline. This document attempts to shed some light on the pricing structure for gasoline. Without defending or explaining the non-tax portion of the pump price charged by Canada's oil companies, which is a task for the oil companies to undertake, the document makes a concerted effort to raise public awareness and focus public attention on government's involvement, namely that gas taxes represent on average about 50 per cent of the pump price and that the majority of the taxes collected are not put back into road and highway improvements. The Canadian Taxpayers Federation, authors of this report, expect that by focusing debate on the issue of gasoline taxes a broad support for a lowering of the overall tax burden on motorists will result. Among other things, the CTF advocates reduction of federal and provincial fuel taxes to levels commensurate with highway funding; dedication of fuel tax revenues to highway construction and maintenance; elimination of the sales and

  4. Financing medical office buildings.

    Science.gov (United States)

    Blake, J W

    1995-01-01

    This article discusses financing medical office buildings. In particular, financing and ownership options from a not-for-profit health care system perspective are reviewed, including use of tax-exempt debt, taxable debt, limited partnerships, sale, and real estate investment trusts (REITs).

  5. Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

    OpenAIRE

    Morisset, Jacques

    2003-01-01

    The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: can tax incentives attract foreign investment? And what...

  6. Tax Tips for Forest Landowners for the 2012 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2012-01-01

    Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

  7. Tax Evasion in the Presence of Negative Income Tax Rates

    OpenAIRE

    Joulfaian, David; Rider, Mark

    1996-01-01

    Examines the impact of marginal tax rates, which incorporate the earned income tax credit as it existed in 1988, on the reporting of income by low-level taxpayers. Concludes that the amount of income underreported does not appear to be affected by the relatively high marginal tax rates which occur in the phase out range, except for proprietors.

  8. Effects of carbon tax

    International Nuclear Information System (INIS)

    Michelini, M.

    1992-01-01

    At the recent United Nations Conference held in Rio de Janeiro, a proposal was made by Italy to have surcharges be applied by OECD member countries on fossil fuels (carbon tax), primarily to fund pollution abatement technology transfer to developing countries and promote pollution abatement, energy conservation and the use of renewable energy sources in industrialized countries. This paper assesses how the application of the proposed carbon tax might be successfully combined with additional fiscal policies favouring coal gasification and reforestation so as to provide energy policy strategists of oil-importing countries with a long term economically and environmentally viable alternative to petroleum imports

  9. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...... are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words...

  10. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price responsiven...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  11. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

  12. Modeling In-Use Steel Stock in China’s Buildings and Civil Engineering Infrastructure Using Time-Series of DMSP/OLS Nighttime Lights

    Directory of Open Access Journals (Sweden)

    Hanwei Liang

    2014-05-01

    Full Text Available China’s rapid urbanization has led to increasing steel consumption for buildings and civil engineering infrastructure. The in-use steel stock in the same is considered to be closely related to social welfare and urban metabolism. Traditional approaches for determining the in-use steel stock are labor-intensive and time-consuming processes and always hindered by the availability of statistical data. To address this issue, this study proposed the use of long-term nighttime lights as a proxy to effectively estimate in-use steel stock for buildings (IUSSB and civil engineering infrastructure (IUSSCE at the provincial level in China. Significant relationships between nighttime lights versus IUSSB and IUSSCE were observed for provincial variables in a single year, as well as for time series variables of a single province. However, these relationships were found to differ among provinces (referred to as “inter-individual differences” and with time (referred to as “temporal differences”. Panel regression models were therefore proposed to estimate IUSSB and IUSSCE in consideration of the temporal and inter-individual differences based on a dataset covering 1992–2007. These models were validated using data for 2008, and the results showed good estimation for both IUSSB and IUSSCE. The proposed approach can be used to easily monitor the dynamic of IUSSB and IUSSCE in China. This should be critical in providing valuable information for policy making regarding regional development of buildings and infrastructure, sustainable urban resource management, and cross-boundary material recycling.

  13. 26 CFR 1.42-7 - Substantially bond-financed buildings. [Reserved

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Substantially bond-financed buildings. [Reserved] 1.42-7 Section 1.42-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-7 Substantially bond-financed buildings. [Reserved] ...

  14. Influence of light-exposure methods and depths of cavity on the microhardness of dual-cured core build-up resin composites

    Directory of Open Access Journals (Sweden)

    Keiichi YOSHIDA

    2014-01-01

    Full Text Available Objective: The purpose of this study was to evaluate the Knoop hardness number (KHN of dual-cured core build-up resin composites (DCBRCs at 6 depths of cavity after 3 post-irradiation times by 4 light-exposure methods. Material and Methods: Five specimens each of DCBRCs (Clearfil DC Core Plus [DCP] and Unifil Core EM [UCE] were filled in acrylic resin blocks with a semi-cylindrical cavity and light-cured using an LED light unit (power density: 1,000 mW/cm2at the top surface by irradiation for 20 seconds (20 s, 40 seconds (40 s, bonding agent plus 20 seconds (B+20 s, or 40 seconds plus light irradiation of both sides of each acrylic resin block for 40 seconds each (120 s. KHN was measured at depths of 0.5, 2.0, 4.0, 6.0, 8.0, and 10.0 mm at 0.5 hours, 24 hours, and 7 days post-irradiation. Statistical analysis was performed using repeated measures ANOVA and Tukey's compromise post-hoc test with a significance level of p0.05. In DCP, and not UCE, at 24 hours and 7 days post-irradiation, the B+20 s method showed significantly higher KHN at all depths of cavity, except the depth of 0.5 mm (p<0.05. Conclusion: KHN depends on the light-exposure method, use of bonding agent, depth of cavity, post-irradiation time, and material brand. Based on the microhardness behavior, DCBRCs are preferably prepared by the effective exposure method, when used for a greater depth of cavity.

  15. New Mexico Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  16. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

    Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

  17. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government. The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.

  18. TEXAS TAXES: A COMPARISON WITH OTHER STATES

    OpenAIRE

    Stallmann, Judith I.; Jones, Lonnie L.

    1998-01-01

    This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income. The taxes include: all state and local taxes, property taxes, sales and gross receipts taxes, personal income taxes, corporate income taxes and corporate franchise taxes. For each tax the national average, median, maximum and minimum are given along with the corre...

  19. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

    Full Text Available The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax

  20. Tax optimization methods of international companies

    OpenAIRE

    Černá, Kateřina

    2015-01-01

    This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, tra...

  1. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  2. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  3. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    Stensland, G.; Sunnevaag, K.

    1993-03-01

    The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

  4. Corporate tax structure and production

    OpenAIRE

    Bernstein, Jeffrey; Shah, Anwar

    1993-01-01

    The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey. They specify and estimate a dynamic production structure model with imperfect competition for selected industries in these countries. The model results suggest that tax policy affected production and investment and further that selective tax incentives such as investment tax credits, investment allowances,...

  5. THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANTIN

    2015-12-01

    Full Text Available What is an offshore company? It is a company operating outside the country in which it was established. What is a tax haven? It is a country or jurisdiction where companies have tax advantages usually zero tax. (eg Andorra, British Virgin Islands, Panama, Liechtenstein, Cayman Islands, Seychelles, Cyprus, Malta, etc. How do I open an offshore bank account? Opening an account is a particular problem, which is mostly open once the offshore company is established. Paradise is characterized by the absence levies tax as tax on the income of individuals or legal entities, in respect of succession duties, and of course as tax on capital. Consequently, these areas generally did not sign tax agreement designed to avoid double taxation, having nothing to negotiate in this direction; the several agreements signed disclaim reception facilities made available to foreign investors. Foreign source income will generally support the tax levy the maximum light source of local law provisions. The rule that a very low tax burden, or even an absence of tax levy, generates tax havens should be relaxed. In this paper we decided to present three main areas of interest are the old tax havens: banking and insurance companies, shipping companies and investment and development activities.

  6. 26 CFR 1.42-6 - Buildings qualifying for carryover allocations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Buildings qualifying for carryover allocations. 1... INCOME TAXES Credits Against Tax § 1.42-6 Buildings qualifying for carryover allocations. (a) Carryover... carryover allocation may only be made with respect to a qualified building. A qualified building is any...

  7. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Brendstrup, S.

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...

  8. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US ...

  9. Tax Information Series, January 2002

    Science.gov (United States)

    2002-01-01

    are important for taxpayers in the military community. Its goal is to inform legal assistance attorneys of updates in tax numerology and changes...should mail tax returns to the address on the envelope received with their tax package, or note the proper mailing address 2001 NUMEROLOGY Five

  10. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

    in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  11. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  12. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  13. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

  14. Energy and the tax base: Implications for solar power

    International Nuclear Information System (INIS)

    Anderson, P.

    1995-01-01

    Most local governments around the world derive their revenue from property taxation. In particular, councils can either tax buildings or rate land. At the local government level, this difference makes Melbourne a unique city to study. It is the only city in the world which uses different rating structures, side by side, to finance local government. One system rates land, (site value), the other taxes buildings. This has enabled extensive research to be undertaken, to determine the economic impact, if any, on the economy, and the change, if any, in rate-payer behaviour. The aim of this paper is to demonstrate that in implementing a change-over within society to the wider use of solar power, the tax system must also be addressed. Until the tax system is addressed, a change to renewable energy sources is unlikely within the next fifty years. The paper concludes that land use charges affect taxpayer behaviour. Taxes affect profits which affect economic decisions. The governing tax and economic laws will determine the energy decisions taken, and developments in the next seven years will lay the foundation for the next long term cycle. (author). 8 figs., 5 refs

  15. Tax Rate and Tax Base Competition for Foreign Direct Investment

    OpenAIRE

    Peter Egger; Horst Raff

    2011-01-01

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and mark...

  16. Energy taxes in Iceland

    International Nuclear Information System (INIS)

    Vilhjalmsson, A.

    1991-01-01

    A detailed survey, including data, of energy taxation, and related reforms and plans for reforms, in Iceland is presented. The current energy tax system here is mostly connected with consumption. There is as yet no taxation on air pollutants from fuel combustion. (AB)

  17. Economic and tax issues

    Science.gov (United States)

    Steverson O. Moffat; John L. Greene

    2002-01-01

    Economic conditions and tax policies affect land use decisions everywhere, but their effects on the rate of change in land use are particularly large in the wildland-urban interface. We begin this chapter with a brief economic history of the South and a description of the macroeconomic trends and conditions that affect microeconomics at the wildlandurban interface....

  18. Tax administration good governance

    NARCIS (Netherlands)

    Végh, Gyöngyi; Gribnau, Hans

    2018-01-01

    There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of national

  19. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  20. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  1. Recent Tax Law Changes.

    Science.gov (United States)

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  2. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  3. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

  4. Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?

    OpenAIRE

    Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich

    2001-01-01

    From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either de...

  5. CONTRIBUTION OF INDIRECT TAXES

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2015-08-01

    Full Text Available The work is based on the fact that at any time and in any society, taxation is regarded as undesirable for all taxpayers. The existence and it's manifestation is justified, because the operation of any company involves costs that must be covered by sufficient resources. Since ancient times, each state has adopted its own tax system, more or less perfected, as the state has experienced a greater or lesser economic and military power At the base of this work stays the fact that tax systems are a key factor influencing the overall efficiency of the economy. They determine the size tendency to save, invest and work, influencing the increase in production and employment, which is essential sights integral economic strategy, making tax reform an important component of economic reform. This paper aims to analyze the indirect taxes and their contribution to the public revenues in Romania, the purpose paper contains an analysis based on statistical series as indirect taxation is where tax harmonization was possible. Through analyzes, the paper aims to provide answers to the problem of the contradiction between the growing need for budgetary revenues, which entails a continuous amplification and diversification of taxation, on the one hand, and the need to stimulate economic development, on the other hand. The harmonization of indirect taxation had been achieved since this touches the free movement of goods and the freedom to supply services, not being able to say the same thing about direct taxation, which is why the European Community Treaty does not specify expressly the alignment of direct taxation, considering that direct taxation is a matter of Internal Policies that, for a country free option.

  6. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    Science.gov (United States)

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  7. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  8. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

    Full Text Available This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from 27 economies suggest that tax evasion thrives when bribes to tax officials are commonplace. These findings are robust to a number of specifications that control for firm and country attributes as well as address the potential endogeneity of bribes.

  9. ADA APA SETELAH TAX AMNESTY?

    Directory of Open Access Journals (Sweden)

    Antin Okfitasari

    2017-12-01

    Full Text Available Abstract: What is the matter After Tax Amnesty? This study analyzes the taxpayer obligation after tax amnesty and the consequences that arise if they fail to perform their obligations. The research uses descriptive qualitative approach through literature study. The research shows that there are some obligations for taxpayers to be done. Failure and misconduct in the implementation of obligations after tax amnesty, will result in consequences of sanctions, tax amnesty cancellation, and examination. Finally the relief that should be obtained taxpayers tax amnesty participants will turn into a boomerang because of it.

  10. Export Taxes under Bertrand Duopoly

    OpenAIRE

    David Collie; Roger Clarke

    2006-01-01

    This article analyses export taxes in a Bertrand duopoly with product differentiation, where a home and a foreign firm both export to a third-country market. It is shown that the maximum-revenue export tax always exceeds the optimum-welfare export tax. In a Nash equilibrium in export taxes, the country with the low cost firm imposes the largest export tax. The results under Bertrand duopoly are compared with those under Cournot duopoly. It is shown that the absolute value of the export subsid...

  11. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

    Theory predicts that unit taxes increase the quality consumed in a market, since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices, and should not affect product quality. The hypothesis is tested empirically in the U...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes, and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  12. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

    Full Text Available The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.

  13. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

    Full Text Available The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation

  14. Responsible Investment: Taxes and Paradoxes

    Directory of Open Access Journals (Sweden)

    Knuutinen Reijo

    2017-12-01

    Full Text Available Taxes have become an issue of corporate social responsibility (CSR, but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI see taxes as having on their environmental, social, and governance (ESG agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may increase the returns, but those increased returns are riskier. This study focuses particularly on the relationship between SRI and taxation. We find that tax matters are considered to be on the ESG agenda, but their role and significance in the ESG analysis is unclear.

  15. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show......Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  16. Design, Build & Test of a Double Crystal Monochromator for Beamlines I09 & I23 at the Diamond Light Source

    Science.gov (United States)

    Kelly, J.; Lee, T.; Alcock, S.; Patel, H.

    2013-03-01

    A high stability Double Crystal Monochromator has been developed at The Diamond Light Source for beamlines I09 and I23. The design specification was a cryogenic, fixed exit, energy scanning monochromator, operating over an energy range of 2.1 - 25 keV using a Si(111) crystal set. The novel design concepts are the direct drive, air bearing Bragg axis, low strain crystal mounts and the cooling scheme. The instrument exhibited superb stability and repeatability on the B16 Test Beamline. A 20 keV Si(555), 1.4 μrad rocking curve was demonstrated. The DCM showed good stability without any evidence of vibration or Bragg angle nonlinearity.

  17. Businessmen´s tax evasions

    OpenAIRE

    Karásková, Veronika

    2011-01-01

    The main goal of this bachelor thesis is categorize businessmen's tax evasions at personal income tax and find out their portion on total tax evasions. In the first chapter I focus on tax avoidance and tax evasion, causes of tax evasion and his measurement. Next parts of this thesis focus on businessmen's tax evasion at personal income tax. In the second part I describe some very frequented cases of tax evasions revealed by revenue authorities. In the last part I analyse these tax evasions, c...

  18. Proposed and existing passive and inherent safety-related structures, systems, and components (building blocks) for advanced light-water reactors

    International Nuclear Information System (INIS)

    Forsberg, C.W.; Moses, D.L.; Lewis, E.B.; Gibson, R.; Pearson, R.; Reich, W.J.; Murphy, G.A.; Staunton, R.H.; Kohn, W.E.

    1989-10-01

    A nuclear power plant is composed of many structures, systems, and components (SSCs). Examples include emergency core cooling systems, feedwater systems, and electrical systems. The design of a reactor consists of combining various SSCs (building blocks) into an integrated plant design. A new reactor design is the result of combining old SSCs in new ways or use of new SSCs. This report identifies, describes, and characterizes SSCs with passive and inherent features that can be used to assure safety in light-water reactors. Existing, proposed, and speculative technologies are described. The following approaches were used to identify the technologies: world technical literature searches, world patent searches, and discussions with universities, national laboratories and industrial vendors. 214 refs., 105 figs., 26 tabs

  19. Proposed and existing passive and inherent safety-related structures, systems, and components (building blocks) for advanced light-water reactors

    Energy Technology Data Exchange (ETDEWEB)

    Forsberg, C.W.; Moses, D.L.; Lewis, E.B.; Gibson, R.; Pearson, R.; Reich, W.J.; Murphy, G.A.; Staunton, R.H.; Kohn, W.E.

    1989-10-01

    A nuclear power plant is composed of many structures, systems, and components (SSCs). Examples include emergency core cooling systems, feedwater systems, and electrical systems. The design of a reactor consists of combining various SSCs (building blocks) into an integrated plant design. A new reactor design is the result of combining old SSCs in new ways or use of new SSCs. This report identifies, describes, and characterizes SSCs with passive and inherent features that can be used to assure safety in light-water reactors. Existing, proposed, and speculative technologies are described. The following approaches were used to identify the technologies: world technical literature searches, world patent searches, and discussions with universities, national laboratories and industrial vendors. 214 refs., 105 figs., 26 tabs.

  20. Environmental taxes and transaction costs

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    1994-06-01

    A well-known tax policy principle in the case of environmental bads holds that optimality would apply to a special class of environmental taxes, the so called Pigovian or effluent taxes (or fees or charges). However, an interesting paradox arises here for effluent taxes are seldom chosen in practical policies by governments. An explanation for this discrepancy is that effluent taxes are generally supposed to bring about the highest amount of transaction costs in order to enforce this kind of tax. This would be caused by the fact that usually large numbers of agents are involved if effluents are taken as the principal tax base. Unfortunately this explanation seems to boomerang for it brings about an impossibility result: effluent taxes can never be first best taxes if transaction costs are allowed. Up till now theoretical economics has not paid much attention to this problem. In contrast this essay offers an explanation for the discrepancy and it shows why the impossibility theorem is a paradox. As soon as one allows for transaction costs in welfare analysis, one not only has to acknowledge that such costs are attached to the internalization device but also to the initial status quo. Moreover, the amount of transaction costs is not independent of the tax contracts themselves, neither are the benefits of regulation through taxation. Accordingly a more general welfare assessment of questions where it is optimal to levy environmental taxes shows that first best Pigovian taxes need not be effluent taxes (even if abatement is possible), although in some cases effluent taxes might still be the best policy option from an economic perspective. 31 refs

  1. Environmental taxes and transaction costs

    Energy Technology Data Exchange (ETDEWEB)

    Vollebergh, Herman R.J. [Centre for Economic Policy OCFEB, Erasmus University Rotterdam (Netherlands)

    1994-06-01

    A well-known tax policy principle in the case of environmental bads holds that optimality would apply to a special class of environmental taxes, the so called Pigovian or effluent taxes (or fees or charges). However, an interesting paradox arises here for effluent taxes are seldom chosen in practical policies by governments. An explanation for this discrepancy is that effluent taxes are generally supposed to bring about the highest amount of transaction costs in order to enforce this kind of tax. This would be caused by the fact that usually large numbers of agents are involved if effluents are taken as the principal tax base. Unfortunately this explanation seems to boomerang for it brings about an impossibility result: effluent taxes can never be first best taxes if transaction costs are allowed. Up till now theoretical economics has not paid much attention to this problem. In contrast this essay offers an explanation for the discrepancy and it shows why the impossibility theorem is a paradox. As soon as one allows for transaction costs in welfare analysis, one not only has to acknowledge that such costs are attached to the internalization device but also to the initial status quo. Moreover, the amount of transaction costs is not independent of the tax contracts themselves, neither are the benefits of regulation through taxation. Accordingly a more general welfare assessment of questions where it is optimal to levy environmental taxes shows that first best Pigovian taxes need not be effluent taxes (even if abatement is possible), although in some cases effluent taxes might still be the best policy option from an economic perspective. 31 refs.

  2. Impact of tobacco tax and price policies on tobacco use in China ...

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

    It aims to fill critical gaps in tobacco tax and price research in China, an area ... to improve livestock vaccine development and production to benefit farmers across the Global South. ... Building resilience through socially equitable climate action.

  3. Taxing carbon in fuels

    International Nuclear Information System (INIS)

    Arnold, Rob

    2000-01-01

    It is argued that both the Climate Change Levy and the fuel duty tax are outdated even before they are implemented. Apparently, the real problems are not in the bringing of road fuels into the scope of the Climate Change Levy but in introducing reforms to improve integration of greenhouse gases and taxation. Both fuel duty and the Levy are aimed at maximising efficiency and reducing air pollution. The system as it stands does not take into account the development of a market where the management and trading of carbon and greenhouse gases may jeopardise the competitiveness of UK businesses. It is argued that an overhaul of climate and emissions-related law is necessary. The paper is presented under the sub-headings of (i) a fixation on energy; (ii) no focus on CO 2 ; (iii) carbon markets - beyond the levy and (iv) tax structure. (UK)

  4. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  5. Energy prices and taxes

    International Nuclear Information System (INIS)

    2004-01-01

    Energy Prices and Taxes contains a major international compilation of energy prices at all market levels: import prices, industry prices and consumer prices. The statistics cover main petroleum products, gas, coal and electricity, giving for imported products an average price both for importing country and country of origin. Every issue includes full notes on sources and methods and a description of price mechanisms in each country

  6. INTERPRETATION OF TAX TREATIES

    OpenAIRE

    Uzeltürk, Hakan

    2015-01-01

    Nations benefit economically when their companies work abroad and develop their strength in international markets. Economic power also brings international political power and prestige. When dealing with international business, taxation is one o f the most important problems. Double taxation, which is to tax the same profit by two or more countries, is a serious obstacle that confronts international enterprises. Unless double taxation is avoided it will be difficult for enterprises to conduct...

  7. Ecological tax reform

    International Nuclear Information System (INIS)

    1996-01-01

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  8. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  9. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-31

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  10. Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul

    Directory of Open Access Journals (Sweden)

    Philip Bazel

    2017-10-01

    Full Text Available REPUBLICANS REVEAL PROPOSED TAX OVERHAUL The White House and Congressional Republicans have revealed their much-anticipated proposal for reform of the U.S. personal and corporate tax systems. The proposal titled, “UNIFIED FRAMEWORK FOR FIXING OUR BROKEN TAX CODE” outlines a number of central policy changes, which will significantly alter the U.S. corporate tax system. The proposal includes a top federal marginal rate reduction for the sole proprietorships, partnerships and S corporation—small business equivalents— from 39.6% to 25% (state income tax rates would no longer be deductible. Large corporations would also see a meaningful federal rate reduction given the proposed drop in the federal corporate income tax rate from 35% to 20%. Additionally, the proposal includes a generous temporary measure intended to stimulate investment, full capital expensing for machinery with a partial limitation of interest deductions.

  11. Predicting tax avoidance by means of social network analytics

    NARCIS (Netherlands)

    Jasmien, Lismont; Cardinaels, Eddy; Bruynseels, L.M.L.; De Groote, Sander; Baesens, B.; Lemahieu, W.; Vanthienen, J.

    This study predicts tax avoidance by means of social network analytics. We extend previous literature by being the first to build a predictive model including a larger variation of network features. We construct a network of firms connected through shared board membership. Then, we apply three

  12. Tax reliefs in legal entities' capital gains tax

    OpenAIRE

    Dimitrijević, Marko

    2013-01-01

    Reducing a national corporate tax rate and introducing numerous/ ample tax reliefs may have adverse effects on a country's reputation as it is perceived as being susceptible to unfair tax competition practices and prone to allowing the subsidiaries of foreign companies to enter the national market at any cost (even at the expense of preserving its natural assets). For this reason, it is essential to find the right balance between the need to attract foreign capital (on the one hand) and the p...

  13. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  14. Inheritance tax: Limit corporate privileges and spread tax burden

    OpenAIRE

    Bach, Stefan

    2015-01-01

    After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions. In 2012 and 2013, over half of all transfers of five million euros or more were tax exempt, and over 90 percent of transfers of 20 million euros or mor...

  15. A comparison of fuel savings in the residential and commercial sectors generated by the installation of solar heating and cooling systems under three tax credit scenarios

    Science.gov (United States)

    Moden, R.

    An analysis of expected energy savings between 1977 and 1980 under three different solar tax credit scenarios is presented. The results were obtained through the solar heating and cooling of buildings (SHACOB) commercialization model. This simulation provides projected savings of conventional fuels through the installation of solar heating and cooling systems on buildings in the residential and commercial sectors. The three scenarios analyzed considered the tax credits contained in the Windfall Profits Tax of April 1980, the National Tax Act of November 1978, and a case where no tax credit is in effect.

  16. 17 CFR 256.408 - Taxes other than income taxes.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

  17. A tax proposal for a cash flow corporate tax

    OpenAIRE

    Lourdes Jerez Barroso; Joaquín Texeira Quirós

    2013-01-01

    Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the...

  18. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

    Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

  19. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

  20. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    Science.gov (United States)

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

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

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

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

  2. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  3. Ireland unveils petroleum tax measures

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that Ireland's government has introduced detailed petroleum tax legislation designed to boost offshore exploration and development. The petroleum tax measures, published last week and included in the government's omnibus finance bill for 1992, will provide Ireland for the first time a comprehensive petroleum tax regime. They include elements which, in tax terms, will make Ireland a most attractive location for oil and gas exploration and development, the Irish Energy Minister Robert Molloy. He the, Exploration companies will now have the benefit of the certainty of a detailed tax framework and attractive tax rates. Debate on the finance bill has begun in the Irish Dail (parliament). Under Ireland's constitution, the budget bill must be approved and signed by the president by the end of May. Failure to approve a budget bill within that time would mean the current government's collapse

  4. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

    Full Text Available This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002, data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01 increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  5. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

    Through taxation governments get money to fulfil their role in society. It plays a major role ininvestment decisions and can be also an innoportunity for taxpayers. Tax havens are tax free areasthat have the status of states and function legally. Their main business is to attract money bycreating taxpayers friendly environments and by total secrecy. Panama is the biggest USinfluencedtax haven. Tax evasion through tax havens is illegal and is the evading of declaringand paying taxes. Tax avoidance through tax havens is the legally avoiding of declaring andpaying taxes. Tax havens are not illegal but are immoral because vast amounts of money drainfrom the states around the world to them.

  6. Taxpayers' confidentiality and privacy rights in the international exchange of tax information

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    information. The OECD standards on the international exchange of tax information are given in the form of soft law. As they are endorsed by the G20 and the European Union, the member states are obliged to incorporate them into the national legislations as binding rules on international tax cooperation. However, the boundaries of international public (tax law are radically changing in light of the requirements for fiscal transparency and subrogation of the confidentiality of information in banking transactions.

  7. Tax Cut Legislation: What's Fair? Lesson Plan.

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  8. Assessment of a progressive electricity tax

    International Nuclear Information System (INIS)

    2000-01-01

    Progressive electricity tax implies that the tax rate increases with consumption so that the tax paid per kWh consumed increases when the consumption increases beyond a certain level. This elucidation discusses principal and practical aspects of such a tax. It is advised against the establishment of a progressive electricity tax. The objections are of principal, economical and administrative character

  9. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  10. Which Countries Become Tax Havens?

    OpenAIRE

    Dhammika Dharmapala; James R. Hines Jr.

    2006-01-01

    This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-governed countries are much more likely than others to become tax havens. Using a variety of empirical approaches, and controlling for other relevant factors, governance quality has a statistically significant and quantitativel...

  11. Tax Shield, Insolvenz und Zinsschranke

    OpenAIRE

    Arnold, Sven; Lahmann, Alexander; Schwetzler, Bernhard

    2010-01-01

    Dieser Beitrag analysiert den Wertbeitrag fremdfinanzierungsbedingter Steuervorteile (Tax Shield) unter realistischen Bedingungen (keine Negativsteuer; mögliche Insolvenz) für unterschiedliche Finanzierungspolitiken. Zusätzlich wird der Effekt der sogenannten Zinsschranke auf den Wert des Tax Shield ermittelt. Die Bewertung des Tax Shield mit und ohne Zinsschranke findet im einperiodigen Fall auf der Basis von Optionspreismodellen und im mehrperiodigen Fall auf der Basis von Monte Carlo Simul...

  12. Tax incentives in emerging economies

    OpenAIRE

    Brodzka, Alicja

    2013-01-01

    Emerging economies have introduced tax incentives for various reasons. In some countries in transition, such instruments may be seen as a counterweight to the investment disincentives inherent in the general tax system. In other countries, the incentives are intended to offset other disadvantages that investors may face, such as a lack of infrastructure, complicated and antiquated laws, bureaucratic complexities and weak administration. The article brings closer the issue of tax incentives of...

  13. Taxes and Bribes in Uganda

    OpenAIRE

    Jagger, Pamela; Shively, Gerald

    2014-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of q...

  14. The 1990 utility tax conference

    International Nuclear Information System (INIS)

    Norris, J.E.

    1990-01-01

    This article reports on the Sixth Annual Utility Tax Conference held in Washington, D.C. in October. Topics of the conference concerned tax issues associated with depreciable assets, employee benefits plans, valuation on utility property, pollution control, and restructuring and reorganization. Also discussed briefly were the tax changes being considered at that time as part of the negotiation of the details of the Omnibus Budget Reconciliation Act

  15. Energy taxes, environment and competitiveness

    International Nuclear Information System (INIS)

    Munksgaard, J.; Gaern Hansen, L.; Bech-Ravn, C.; Ramskov, J.L.

    2006-11-01

    Economic theory about foreign trade and competition as well as empirical studies of relevance are not making evident that industries in general should pay lower environmental taxes than other kind of consumers. Consequently, economic theory cannot justify the present Danish energy tax regime where households are required to pay high energy taxes whereas industries are allowed to pay low energy taxes. On the contrary, it is more likely that reduced industry taxes will result in reduced welfare to society, lower income and lower employment as compared to a scenario of equal energy taxes. Theory can justify, however, a stepwise introduction of green taxes in order to make industries and markets adapt to the new regulatory framework. Moreover, some theoretical contributions argue that under certain circumstances one could point to a need for protecting certain kinds of industries (e.g. industries employing unskilled labour), but an exclusive tax reduction given to all industries is not supported by economic theory. By using the GTAP model we have calculated the welfare effect of levelling Danish energy taxes so households and industries have to pay equal energy taxes. The GTAP model has a good and international reputation for being designed to analyse international trade and competitiveness. We find that levelling the Danish energy taxes will increase welfare in Denmark by 1.3% equivalent to DKK 8 billion. The Danish energy tax reform, however, will cause an increase in CO 2 emissions in neighbouring countries. The calculation does not consider the influence of the EU market for tradable CO 2 permits introduced as from January 2005. (au)

  16. TAX COMPONENT OF FISCAL POLICY OF INCREASE COMPETITIVENESS OF NATIONAL ECONOMICS

    Directory of Open Access Journals (Sweden)

    A. Danilov

    2013-08-01

    Full Text Available The article is devoted to the problems of using fiscal levers to regulate the national economy competitiveness. What kind of tax levers should be used in order to increase the competitiveness of the national economy is justified. Taxes are the main source of fiscal revenue of the country, which depends on the inherent principles of optimizing the tax system, determined Ukraine's withdrawal from the crisis and raising the country's competitiveness. It is proposed differentiation in income tax rates, depending on whether the company is engaged in innovation and investment activity or not. Changing the rate of value added tax in a downward will reduce the revenue of the country. For enterprises that are not exporting products to decrease the amount of working capital for a certain period Fiscal policy that promotes the removal of the country's financial and economic crisis and the increasing competitiveness of the state, should be challenging. In order to implement incentive effects of taxes set forth in the tax code, we propose a linear programming model of the budget (revenue and expenditure . Building the economic and mathematical optimization model with possible actions challenging the tax factors of individual taxes and the possibilities of using the proceeds of certain taxes on certain items of expenditure budget.

  17. Features of Evaluating the Enterprise Tax Competitiveness Using the Hierarchy Analysis Method

    Directory of Open Access Journals (Sweden)

    Didyk Andrii M.

    2016-02-01

    Full Text Available The aim of the article is substantiating the provisions on the evaluation of the enterprise tax competitiveness using the hierarchy analysis method to identify the initial tax position of the business entity and the level of the “gap” between the actual state of its tax system and opportunities of the external tax environment. There have been proved a fragmentary character of developments in this area, which can be explained mainly by the novelty of the research object. The arguments in favor of feasibility of using the hierarchy analysis method to solve the problem of evaluating the level of the enterprise tax competitiveness have been presented. The generalized sequence for evaluating such competitiveness has been presented, which provides for the implementation of a number of stages: the formation of an expert group and organization of its work; statement of the problem and its structuring in the form of a hierarchy; diagnosis of the enterprise tax system according to specified parameters; identification of opportunities of external tax environment; comparison of the current enterprise tax system with opportunities of the external tax environment by building a matrix of pairwise comparisons; determination of eigenvectors and their normalized estimates for each pairwise comparison matrix in order to obtain priority vectors; evaluation of consistency of the pairwise comparison of matrices; building of the generalized priority vector; formation of conclusions and recommendations. The detailed description of each of these stages has been given. Application of the provisions on the evaluation of the enterprise tax competitiveness on the example of JSC “Drogobych truck crane plant” has been considered. It has been concluded that the level of the enterprise tax competitiveness is significantly lower than the opportunity of the external tax environment (generalized by 34,6 %. This is despite the fact that in termsof some parameters of

  18. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore......, Denmark is currently the only country within the European Union which has introduced a tax on CO2; although Germany and the Netherlands are also considering doing so, the Danish CO2 tax has been effective since 1 January 1993....

  19. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  20. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

    Full Text Available This research work is a desk study to establish the technical and economic criteria that help to minimize double taxation at the municipal level of this tax in Venezuela, specifically for: industrial taxpayer, the taxpayer eventual merchant and / or walking, and to taxpayer service providers and implementers works on Hence the choice of the Tax Harmonisation Law of Municipal Public power in Article 162 of the Code, and the business tax. The methodology is based on the quantitative paradigm, with documentary research design, descriptive level - explanatory. Concluding that the criteria depend on the connecting factors set forth in the Law, and they are the same governing tax under study.

  1. Taxes and Bribes in Uganda.

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    Using data from 433 firms operating along Uganda's charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market.

  2. Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

    Directory of Open Access Journals (Sweden)

    Philip Bazel

    2013-09-01

    Full Text Available Alberta enjoys a reputation as a fiercely competitive jurisdiction when it comes to tax rates. But the reality is that the province can do better with a tax mix that has greater emphasis on consumption, rather than income tax levies. While Alberta has a personal tax advantage compared to other Canadian jurisdictions — but not the United States — it relies most heavily on income taxes and non-resource revenues that impinges on investment and saving. Taxes on new investment in Alberta’s non-resource sectors are no better than average, compared to other countries in the Organization for Economic Cooperation and Development, or OECD, so it is not exceptionally attractive to many different kinds of investors. And Alberta’s corporate income tax rate is not much more competitive than the world average for manufacturing and service companies. By introducing the Harmonized Sales Tax with a provincial rate of 8 per cent (in addition to the federal 5 per cent rate, Alberta has the ability to make its tax system more competitive. An HST would even allow the province to entirely eliminate income tax for the majority of families. And because the HST would be easily administered using the same collection mechanisms that already exist for the GST, implementing a new Alberta HST could be done relatively smoothly and with minimal additional administration costs. Adopting an Alberta HST is the simplest, most efficient and fairest way to reform the provincial tax system, and will deliver noticeable benefits to Albertans, most visibly in the form of significant income tax relief. It would enable the province to raise the income-tax exemption from $17,593 to $57,250, making it possible for couples to earn up to $114,500 free of any provincial income taxes. In addition, the province could lower income tax rates for income over that amount from 10 to nine per cent. And with the revenue from the HST, Alberta would have the capacity to lower its general corporate

  3. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

  4. Union Women, the Tobacco Industry, and Excise Taxes

    Science.gov (United States)

    Balbach, Edith D.; Campbell, Richard B.

    2009-01-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry’s example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry–CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW’s opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry. PMID:19591750

  5. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    Science.gov (United States)

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  6. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

    Science.gov (United States)

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2014-03-01

    The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand

  7. BASIC CONCEPTS OF TAX SECURITY AS PART OF THE FINANCIAL SECURITY OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Sergiy Golikov

    2016-11-01

    Full Text Available The purpose of the paper is to examine the essence of the term «tax security», its fundamental characteristics, such as threats, risks, interests and protection, defined how the state could provide them. The paper analyses economic, social and legal nature of the term. Key indicators of tax security of Ukraine identified and analyzed. In addition, the paper studies an integrated approach of tax security threats. In case of a big amount of threats, they divided to four main sources of threats: the state of the national economy, the state of the public finances, social features of the society and institutional environment. For each source, there have been identified and analyzed the most important factors of threats of tax security of Ukraine. Methodology. The survey based on an analysis of existing studies of Ukrainian and foreign scientists about the essence and nature of "tax security" for the last 10 years. In addition, to determine the essence and the concept, goals and objectives, methods and principles of the economic nature of the tax security, main risks, threats, expectations and results of efficient tax security identified. To build an integrated approach it is necessary to analyse all existing and potential factors of threats. There data used from reports of the State Statistics Service of Ukraine, Ministry of Economic Development and Trade of Ukraine, PWC and World Bank. Results of the survey showed that tax security is such a condition of tax security, when the process of harmonization of taxation provided under effective management of risks and threats that arise in tax area, by taking the necessary measures by the executive bodies to meet the interests of the state, society and taxpayers (business entities, organizations, people. Integrated approach of threats analysis of tax security shows that the most dangerous threats are those that are associated with poor economic development, considerable socio-economic stratification of

  8. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

    Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

    2000-01-01

    The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time,

  9. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax......As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of ouseholds rather than......-tariff reform in countries at different levels of economic development. The paper clarifies the reasons for, and lends support to, the criticism by Stiglitz (2003) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to replace border taxes....

  10. Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

    Full Text Available The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.

  11. Tax evasion and the law in Nigeria

    Directory of Open Access Journals (Sweden)

    Enya Matthew Nwocha

    2017-12-01

    Full Text Available This paper has dealt with the incidence of tax evasion and how the law in Nigeria has tackled the problem. It came against the background of massive tax evasion in the country which has resulted in the loss of needed revenue for development. Most individuals eligible to pay tax are not usually amenable to doing so willingly thereby resulting in tax evasion and tax avoidance. Neglect or refusal to pay tax invariably attracts various ranges of punishment. All of these issues have been discussed in this paper under introduction, conceptual framework, grounds for imposition of tax, statutory provisions on tax evasion, reasons for and implications of tax evasion, recommendations and conclusion. The paper in discussing the subject has focused on the principal tax legislations in the country, namely, the Personal Income Tax Act, Companies Income Tax Act, and the Federal Inland Revenue Service Act.

  12. Boundaries between Fair and Harmful Tax Competition

    Directory of Open Access Journals (Sweden)

    Paweł Szwajdler

    2016-12-01

    Full Text Available The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Differences between tax heaven and preferential tax regime are also discussed. In the summary, the author highlights that boundaries between fair and harmful tax competition are not obvious, but there are well-known guidelines, which let distinguish above-mentioned issues. The author considers that there are real tax burden, effective exchange of tax information and transparency in the fair tax regime. The author states that taxpayer can do justified tax planning in such tax system.

  13. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

    Full Text Available The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003 and Torgler (2003. The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

  14. Bituminous sands : tax issues

    International Nuclear Information System (INIS)

    Patel, B.

    2004-01-01

    This paper examined some of the tax issues associated with the production of bitumen or synthetic crude oil from oil sands. The oil sands deposits in Alberta are gaining more attention as the supplies of conventional oil in Canada decline. The oil sands reserves located in the Athabasca, Cold Lake and Peace River areas contain about 2.5 trillion barrels of highly viscous hydrocarbons called bitumen, of which nearly 315 billion barrels are recoverable with current technology. The extraction method varies for each geographic area, and even within zones and reservoirs. The two most common extraction methods are surface mining and in-situ extraction such as cyclic steam stimulation (CSS); low pressure steam flood; pressure cycle steam drive; steam assisted gravity drainage (SAGD); hot water flooding; and, fire flood. This paper also discussed the following general tax issues: bituminous sands definition; bituminous sands leases and Canadian development expense versus Canadian oil and gas property expense (COGPE); Canadian exploration expense (CEE) for surface mining versus in-situ methods; additional capital cost allowance; and, scientific research and experimental development (SR and ED). 15 refs

  15. Carbon taxes and India

    International Nuclear Information System (INIS)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India's rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) open-quotes Grandfathered emissionsclose quotes: emissions allowances are allocated based on 1990 emissions. (2) open-quotes Equal per capita emissionsclose quotes: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions

  16. WACC and a Generalized Tax Code

    OpenAIRE

    Husmann, Sven; Kruschwitz, Lutz; Löffler, Andreas

    2001-01-01

    We extend the WACC approach to a tax system having a firm income tax and a personal income tax of the investor as well. We use an artificial tax system incorporating most of the G-7 national tax codes as for example the classical or the imputation systems. On our website (www.wacc.de) WACC formulas according to many of the actual G-7 national tax codes can be found.

  17. Tax Multipliers: Pitfalls in Measurement and Identification

    OpenAIRE

    Daniel Riera-Crichton; Carlos A. Vegh; Guillermo Vuletin

    2012-01-01

    We contribute to the literature on tax multipliers by analyzing the pitfalls in identification and measurement of tax shocks. Our main focus is on disentangling the discussion regarding the identification of exogenous tax policy shocks (i.e., changes in tax policy that are not the result of policymakers responding to output fluctuations) from the discussion related to the measurement of tax policy (i.e., finding a tax policy variable under the direct control of the policymaker). For this purp...

  18. International cooperation in good tax governance

    OpenAIRE

    Alicja Brodzka

    2013-01-01

    In times of crisis and uncertainty the countries look for solutions that will protect tax revenues from tax base erosion. In attempts of increasing the level of tax collection they try to fight tax avoidance and tax evasion. Among the difficult challenges faced by governments, there are also aspects of maintaining their competitive position and keeping measures to stimulate countries’ economic development. Among the issues related to fiscal policy there are also the matters of good tax govern...

  19. Symmetric tax competition under formula apportionment

    OpenAIRE

    Eggert, Wolfgang; Schjelderup, Guttorm

    2002-01-01

    This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital tax with a property tax (source tax on capital) the tax equilibrium is efficient. In contrast, the use of a 2-factor FA scheme based on sales and capital combined with a residence-based capital tax leads to an inefficient outcome.

  20. An Analysis of Tax Buoyancy Rates

    Directory of Open Access Journals (Sweden)

    Farooq Rasheed

    2006-10-01

    Full Text Available By using econometric techniques for estimating tax elasticities, this paper findssignificant but low tax buoyancy rates for GDP, M0 and volume of trade. Surprisingly,the theoretically important factor of tax evasion (SFTR was found to be ineffective. Thisindicates that SFTR is not an adequate measure of tax evasion. There is no significantassociation between tax revenue growth and investment, credit, public debt and inflation.This illustrates the weakness of the tax regime in Pakistan.

  1. TAX EXPENDITURES IN THE DOMINICAN REPUBLIC

    OpenAIRE

    Glenn Jenkins; Chun-Yan Kuo

    2004-01-01

    This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by taking into account an ideal tax system with minor distortions as part of the benchmark. Because of having an ideal tax system as a norm, the report makes some judgments about the appropriateness of the ideal tax structure in the Dominican Republic and ...

  2. Tax Treaty Interpretation in Spain

    OpenAIRE

    Soler Roch, María Teresa; Ribes Ribes, Aurora

    2001-01-01

    This paper provides insight in the interpretation of Spanish double taxation conventions. Taking as a premise the Vienna Convention on the Law of Treaties and the wording of Article 3(2) OECD Model Convention, the authors explore the relevance of mutual agreements, tax authority practice and foreign court decisions on the tax treaty interpretation.

  3. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

    This inquiry supports the theory of a sugar tax has a positive influence on the sugar consumption of Dutch individuals. Once a tax is implemented, the sugar consumption declines. Furthermore, this study supported the hypothesis claiming that children have a positive influence on their parental sugar

  4. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

  5. A choice experiment on tax: Are income and consumption taxes equivalent?

    OpenAIRE

    Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

    2016-01-01

    We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%. Our results showed that subjects prefer income tax to consumption tax when the nominal consumption tax rate is higher than the nominal income tax rate. However, subjects tend to pr...

  6. Energy taxes in practice. Energy tax - electricity tax - biofuel quota - energy tax compliance. 3. upd. and rev. ed.

    International Nuclear Information System (INIS)

    Stein, Roland M.; Thoms, Anahita

    2016-01-01

    You need a quick and easy overview of the legal provisions of the energy tax law? You would like to understand the relationship between the European and national regulations and their impact on the daily practice? This manual prepares the energy tax, electricity tax and biofuel quota law for you clearly on and illustrated by examples, what to look in practice in order to avoid pitfalls. It picks up especially contentious issues and problems, discusses the relevant case law and the relevant regulations and finally gives precise recommendations for daily practice. Based on practice notes, examples and diagrams you can easily identify how to transfer the legal requirements on the own workspaces or optionally can use tax breaks. This includes information on both simplified - and thus less subject to error - methods and to tax exemptions and credits. The manual is complemented by forms, extracts from the Combined Nomenclature and an online material collection with regulatory and legal texts. [de

  7. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

    Full Text Available In the last five years, remote selling-led by online organizations - has surged. The resulting growth has created concern among both traditional and remote sellers as they jockey for improved competitive position and governmental entities, in particular US states, over the erosion of their tax revenues as sales are diverted to remote sellers. This paper explores the issues and potential solutions surrounding the e-commerce tax dilemma. It provides a current assessment of the taxation environment for individuals and organizations impacted by the tax debate. Those individuals and organizations might include online business customers, remote sellers both traditional (mail order and online, tax equity organizations, and governmental bodies. Current tax obligations are explored based on landmark legal decisions. Potential short and long -term solutions are assessed.

  8. THE FLAT TAX - A COMPARATIVE STUDY OF THE EXISTING MODELS

    Directory of Open Access Journals (Sweden)

    Schiau (Macavei Laura - Liana

    2011-07-01

    Full Text Available In the two last decades the flat tax systems have spread all around the globe from East and Central Europe to Asia and Central America. Many specialists consider this phenomenon a real fiscal revolution, but others see it as a mistake as long as the new systems are just a feint of the true flat tax designed by the famous Stanford University professors Robert Hall and Alvin Rabushka. In this context this paper tries to determine which of the existing flat tax systems resemble the true flat tax model by comparing and contrasting their main characteristics with the features of the model proposed by Hall and Rabushka. The research also underlines the common features and the differences between the existing models. The idea of this kind of study is not really new, others have done it but the comparison was limited to one country. For example Emil Kalchev from New Bulgarian University has asses the Bulgarian income system, by comparing it with the flat tax and concluding that taxation in Bulgaria is not simple, neutral and non-distortive. Our research is based on several case studies and on compare and contrast qualitative and quantitative methods. The study starts form the fiscal design drawn by the two American professors in the book The Flat Tax. Four main characteristics of the flat tax system were chosen in order to build the comparison: fiscal design, simplicity, avoidance of double taxation and uniformity of the tax rates. The jurisdictions chosen for the case study are countries all around the globe with fiscal systems which are considered flat tax systems. The results obtained show that the fiscal design of Hong Kong is the only flat tax model which is built following an economic logic and not a legal sense, being in the same time a simple and transparent system. Others countries as Slovakia, Albania, Macedonia in Central and Eastern Europe fulfill the requirement regarding the uniformity of taxation. Other jurisdictions avoid the double

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

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

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

  10. Energy taxes, resource taxes and quantity rationing for climate protection

    Energy Technology Data Exchange (ETDEWEB)

    Eisenack, Klaus [Oldenburg Univ. (Germany). Dept. of Economics; Edenhofer, Ottmar; Kalkuhl, Matthias [Potsdam-Institut fuer Klimafolgenforschung e.V., Potsdam (Germany)

    2010-11-15

    Economic sectors react strategically to climate policy, aiming at a re-distribution of rents. Established analysis suggests a Pigouvian emission tax as efficient instrument, but also recommends factor input or output taxes under specific conditions. However, existing studies leave it open whether output taxes, input taxes or input rationing perform better, and at best only touch their distributional consequences. When emissions correspond to extracted ressources, it is questionable whether taxes are effective at all. We determine the effectiveness, efficiency and functional income distribution for these instruments in the energy and resource sector, based on a game theoretic growth model with explicit factor markets and policy instruments. Market equilibrium depends on a government that acts as a Stackelberg leader with a climate protection goal. We find that resource taxes and cumulative resource quantity rationing achieve this objective efficiently. Energy taxation is only second best. Mitigation generates a substantial ''climate rent'' in the resource sector that can be converted to transfer incomes by taxes. (orig.)

  11. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

    Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

  12. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms

    OpenAIRE

    Aziz Jaafar; John Thorton

    2015-01-01

    We examine the impact of tax-haven operations on the effective corporate tax burdens of publicly listed and privately held firms domiciled in Europe. In particular, we consider how European firmsÕ tax haven operations interacts with factors such listing status and home-country tax reporting systems to determine the relative tax burdens of publicly listed and private firms. Our main empirical results show that tax haven operations is associated with lower effective tax rates for both private a...

  13. 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...

  14. TaxMan: a taxonomic database manager

    Directory of Open Access Journals (Sweden)

    Blaxter Mark

    2006-12-01

    Full Text Available Abstract Background Phylogenetic analysis of large, multiple-gene datasets, assembled from public sequence databases, is rapidly becoming a popular way to approach difficult phylogenetic problems. Supermatrices (concatenated multiple sequence alignments of multiple genes can yield more phylogenetic signal than individual genes. However, manually assembling such datasets for a large taxonomic group is time-consuming and error-prone. Additionally, sequence curation, alignment and assessment of the results of phylogenetic analysis are made particularly difficult by the potential for a given gene in a given species to be unrepresented, or to be represented by multiple or partial sequences. We have developed a software package, TaxMan, that largely automates the processes of sequence acquisition, consensus building, alignment and taxon selection to facilitate this type of phylogenetic study. Results TaxMan uses freely available tools to allow rapid assembly, storage and analysis of large, aligned DNA and protein sequence datasets for user-defined sets of species and genes. The user provides GenBank format files and a list of gene names and synonyms for the loci to analyse. Sequences are extracted from the GenBank files on the basis of annotation and sequence similarity. Consensus sequences are built automatically. Alignment is carried out (where possible, at the protein level and aligned sequences are stored in a database. TaxMan can automatically determine the best subset of taxa to examine phylogeny at a given taxonomic level. By using the stored aligned sequences, large concatenated multiple sequence alignments can be generated rapidly for a subset and output in analysis-ready file formats. Trees resulting from phylogenetic analysis can be stored and compared with a reference taxonomy. Conclusion TaxMan allows rapid automated assembly of a multigene datasets of aligned sequences for large taxonomic groups. By extracting sequences on the basis of

  15. Powerful subjects of tax law enforcement

    Directory of Open Access Journals (Sweden)

    Igor Dementyev

    2017-01-01

    Full Text Available УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as well as the relationship between the concepts “party of tax enforcement” and “participant of tax legal relations”.Main results and scope of their application. The circle of participants of tax legal relations is broader than the circle of parties of tax law enforcement. The participants of tax legal relations are simultaneously the subjects of tax law, because they realize their tax status when enter into the tax relationships. The tax and customs authorities are the undoubted parties of the tax law enforcement.Although the financial authorities at all levels of government are not mentioned by article 9 of the Tax Code of the Russian Federation as participants of tax relations, they are parties of tax enforcement, because they make the agreement for deferment or installment payment of regional and local taxes.Scope of application. Clarification of participants of tax legal relations and determination of their mutual responsibility is essential to effective law enforcement.Conclusion. It was concluded that the scope tax law enforcement is tax proceedings, not administrative proceedings, civil (arbitration proceedings or enforcement proceedings.The application of the tax law is carried out not only in the form of tax relations, but also in relations of other branches of law.

  16. Relative valuation of alternative methods of tax avoidance

    OpenAIRE

    Inger, Kerry Katharine

    2012-01-01

    This paper examines the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of tax avoidance; I extend this research by providing evidence that investors distinguish between methods of tax reduction in their valuation of tax avoidance. The impact of tax avoidance on firm value is a function of tax risk, permanence of tax savings, tax planning costs, implicit taxes and contrasts in disclosures of tax re...

  17. Faktor-Faktor yang Menyebabkan Wajib Pajak Melakukan Tax Offenses, Tax Fraud, dan Tax Evasion (Studi Empiris di KPP Pratama Medan-Polonia)

    OpenAIRE

    Amalia, Gita

    2016-01-01

    This research aims to analyze the influence of tax fairness, tax compliance, tax knowledge, tax system, and discrimination against taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion. This research was conducted at the tax service office Pratama MedanPolonia, with a sampling technique is convenience sampling and distributing the questionnaires until fifty questionnaires. All of the questionnaires given to the taxpayer who listed on tax service office Pratama Meda...

  18. Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

    Directory of Open Access Journals (Sweden)

    Achmad Daengs GS

    2017-03-01

    Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

  19. Pollution taxes and international competitiveness

    International Nuclear Information System (INIS)

    Birch Soerensen, P.

    1994-01-01

    Throughout the industrialized world policy makers are becoming increasingly aware of the potential gains in economic efficiency and environmental quality to be reaped in certain areas of pollution control by switching from direct regulation to market-oriented policy instruments such as pollution taxes. However, concern about the impact on the international competitiveness of domestic producers seems to make governments in many countries hesitant to introduce pollution taxes. As a result, several observers have called for international agreements on harmonized pollution taxes among larger groups of countries such as the member states of the European Community. This paper argues that policy makers should be less concerned about the effects of pollution taxes on international competitiveness and more conscious about their effects on economic efficiency and equity. If pollution taxes improve the allocation of resources, it would be possible to compensate those citizens who might lose from their introduction and still leave the rest of society better off. The openness of the economy only means that a given improvement of environmental quality can be achieved through a lower level of pollution tax rates than would be necessary in a closed economy, because a given pollution tax rate will cause a greater contraction of output in polluting industries, the more these industries are exposed to foreign competition. (EG)

  20. Spatial Graduation of Fuel Taxes

    Energy Technology Data Exchange (ETDEWEB)

    Rietveld, P.; Van Vuuren, D. [Tinbergen Institute, Labor, Region and Environment, Amsterdam/Rotterdam (Netherlands); Bruinsma, F. [Department of Spatial Economics, Faculty of Economics and Econometrics, Vrije Universiteit Amsterdam, Amsterdam (Netherlands)

    1999-06-01

    Substantial differences exist among fuel taxes in various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of solving the problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher further away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for the Netherlands. We will analyse impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations. The appropriate slope of the graduation curve is also discussed. Our conclusion is that in a small country such as the Netherlands, a spatial graduation of fuel taxes will lead to substantial changes in fuelling behaviour, even when the graduation curve is not steep. Depending on the graduation profile implemented, the spatial differentiation of fuel tax will give rise to substantial problems for owners of gas stations in areas with decreasing fuel sales. 9 refs.

  1. Spatial Graduation of Fuel Taxes

    International Nuclear Information System (INIS)

    Rietveld, P.; Van Vuuren, D.; Bruinsma, F.

    1999-06-01

    Substantial differences exist among fuel taxes in various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of solving the problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher further away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for the Netherlands. We will analyse impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations. The appropriate slope of the graduation curve is also discussed. Our conclusion is that in a small country such as the Netherlands, a spatial graduation of fuel taxes will lead to substantial changes in fuelling behaviour, even when the graduation curve is not steep. Depending on the graduation profile implemented, the spatial differentiation of fuel tax will give rise to substantial problems for owners of gas stations in areas with decreasing fuel sales. 9 refs

  2. The Timing and Direction of Statutory Tax Rate Changes by the Canadian Provinces

    Directory of Open Access Journals (Sweden)

    Ergete Ferede

    2013-11-01

    Full Text Available Tax rate changes are some of the most significant and far-reaching decisions a government can take. A good understanding of the odds of any such changes is essential for any business debating the timing and location of investments. This paper investigates the factors that affect the timing of statutory tax rate changes by Canadian provincial governments. The authors develop a simple theoretical model to explain the “stickiness” of tax rates — the factors that lead a province to decide against tinkering with the tax system — based on the presence of fixed costs of adjusting tax rates. The results indicate that if the current rate falls within a range of tax rates bracketing the optimal rate, then the government will not adjust its tax rate because the cost of the reform outweighs the potential benefits. To build up a body of evidence, this paper employs a multinomial logit model to examine the likelihood of changes to personal income tax (PIT, corporate income tax (CIT, and provincial sales tax (PST rates by provincial governments over the period 1973-2010. Regression results indicate that provincial governments that start with higher tax rates are more likely to cut, and less likely to raise, their tax rates. A higher provincial budget deficit reduces the probability of a CIT rate cut and raises the probability of a PST rate increase. Party ideology seems to matter. Provinces with leftleaning governments are less likely to cut PIT and PST rates, and more likely to raise PIT rates compared to non-left-leaning governments. The authors also find that a federal PIT rate cut raises the probability of a provincial PIT rate increase, whereas a federal CIT rate cut raises the probability of a provincial CIT rate reduction.

  3. Tax Reforms in Nigeria: Case for Value Added Tax (VAT)

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    amended based on destination principle to impose VAT on imported services rendered ... It was the view of Popoola (2009) that Nigeria tax administration and practice be structured ..... have low VAT rates, e.g. Nigeria, India and Malaysia.

  4. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Science.gov (United States)

    2011-10-26

    ... tax lien will arise against all of Z's property and rights to property. (iv) * * * (B) Treatment of... chapter 32 of the Internal Revenue Code, any notice of lien the Internal Revenue Service files will be...

  5. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  6. The carbon tax faces difficulties

    International Nuclear Information System (INIS)

    Mulot, R.

    2009-01-01

    In France big companies are submitted to the European system of carbon allowances exchanges, but now other companies and households will have to pay a carbon tax whose rate has been fixed at 17 euros per ton of CO 2 . Some sectors like electricity, agriculture, fishing and road transport expect to be free of duty. Some economists think that the carbon tax will be efficient only if its rate increases quickly and dramatically. If France wants to cut its CO 2 emission by a factor 4 by 2030, the carbon tax must reach around 100 euros per ton in 2030 which means an increase rate of 6% a year. (A.C.)

  7. Optimal tax depreciation under a progressive tax system

    OpenAIRE

    Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

    2002-01-01

    The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady state where depreciation is constant and equal to replacement investments. This way, the optimal solution trades off the benefits of accelerated...

  8. Legal Considerations of Tax Evasion and Tax Avoidance

    OpenAIRE

    Dániel Deák

    2004-01-01

    The study of fiscal non-compliance - in particular, that of tax evasion - is quite extensive in the literature of economics. Lawyers do not show much interest in fiscal anomalies. An exception for this is perhaps tax avoidance which is usually interpreted as the problem of the form and substance. Apart from the modest interest in irregularities in fiscal law, the legal theories of obedience, or disobedience, and coherence have grown significantly, thanks to the precept of William Ross on prim...

  9. EFFECT OF TAX BENEFITS ON THE INCOME TAX COLLECTION

    OpenAIRE

    Orellana Ulloa, Milca Naara

    2017-01-01

    In Ecuador, fiscal policy is directly linked to economic policy, allowing the State to have a collection of taxes to cover public expenditure, this income should be redistributed in the less favored sectors. Given the need to identify the impact of the application of tax benefits used by companies, whether new or already operating, and natural persons who are or not required to keep accounting. There is a need to know the behavior of these Economic sectors, given the various changes that have...

  10. Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue.

    Science.gov (United States)

    Andreyeva, Tatiana; Chaloupka, Frank J; Brownell, Kelly D

    2011-06-01

    Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity. Our paper offers a method for estimating revenues from an excise tax on sugar-sweetened beverages that governments of various levels could direct towards obesity prevention. We construct a model projecting beverage consumption and tax revenues based on best available data on regional beverage consumption, historic trends and recent estimates of the price elasticity of sugar-sweetened beverage demand. The public health impact of beverage taxes could be substantial. An estimated 24% reduction in sugar-sweetened beverage consumption from a penny-per-ounce sugar-sweetened beverage tax could reduce daily per capita caloric intake from sugar-sweetened beverages from the current 190-200 cal to 145-150 cal, if there is no substitution to other caloric beverages or food. A national penny-per-ounce tax on sugar-sweetened beverages could generate new tax revenue of $79 billion over 2010-2015. A modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity. To the extent that at least some of the tax revenues get invested in obesity prevention programs, the public health benefits could be even more pronounced. Copyright © 2011 Elsevier Inc. All rights reserved.

  11. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

    Science.gov (United States)

    Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

    2015-03-01

    U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  12. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The internal...

  13. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    A key obstacle to reducing payroll taxes in many industrialized and transition countries is the direct revenue loss to the government that it implies. This paper studies a simple and practical labor tax reform of reducing a payroll tax and increasing a progressive wage tax that keeps the marginal

  14. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

    Full Text Available Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administrative law - and, moreover, must be functional tax jurisdictions which allow the use of appropriate assemblies. The recent leasks, as WikiLeaks, LuxLeaks, SwissLeaks, Panama Papers etc. on financial flows to tax havens highlight the far-reaching unprecedented evasion and tax fraud, both in the amounts involved - trillions of dollars - and sophisticated assemblies used primarily by multinational companies to the detriment of the public finances of Member territory headquarters and branches which are located and, therefore, detrimental economic and social life of those countries. Tax evasion is based on legal mechanisms which, combined together in the montages of increasingly complex, allowing operators, mostly multinational legal entities to circumvent national tax law and not pay the taxes due. The border between tax optimization, tax evasion and fraud is very thin, optimization using various legal methods to reduce the tax owed, whereas tax evasion using illegal means, which covered crime. Tax evasion reveals either optimize or fraud. There is a significant international dimension of tax evasion because it is favored by multinational corporations operating conditions.

  15. achieving sustainable development through tax harmonization

    African Journals Online (AJOL)

    RAYAN_

    policies is a great challenge for governments; tax harmonization can be adopted for ... and the development trajectory of taxing state in diverse ways. For ... revenue is lost development opportunity.3 The existence of high corporate tax rate in a .... 26 This is levied pursuant to the Tertiary Education Trust Fund Tax Act 2011.

  16. 26 CFR 601.401 - Employment taxes.

    Science.gov (United States)

    2010-04-01

    ... operated for profit, the return of both the employee tax and the employer tax imposed by Chapter 21 is on... such taxes within 3 banking days after the close of such quarter-monthly period. (ii) Monthly deposits... after January 31, 1971 (March 31, 1971, in the case of income tax withheld from wages paid for...

  17. Tax system competition – instruments and beneficiaries

    OpenAIRE

    Krzysztof Biernacki

    2014-01-01

    Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general overview on this subject.

  18. 19 CFR 351.509 - Direct taxes.

    Science.gov (United States)

    2010-04-01

    ... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

  19. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for only...

  20. Montana fuel tax refunds : draft final report.

    Science.gov (United States)

    2011-11-01

    "The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

  1. Effectiveness of Property Tax Relief in Oregon.

    Science.gov (United States)

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

  2. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  3. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  4. Accumulation of Tax-Loss Carryforwards : The Role of Book-Tax Non-Conformity

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

    textabstractUsing confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax

  5. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

  6. Blueprint for a business energy tax

    International Nuclear Information System (INIS)

    Hewett, C.

    1998-11-01

    This report argues the case for energy taxation as against emissions trading to reduce energy consumption by UK businesses, and presents a blueprint for the implementation of energy taxes. The case for a business energy tax is set out, and the use of energy taxes in other European countries such as Denmark, Austria, the Netherlands, Finland and Sweden is outlined. The form of energy tax for the UK and key questions on operation of an energy tax are discussed, and tax relief for investments which reduce emissions, the potential effects of tax relief on energy intensive industry, and the combination of policy measures are considered

  7. HOW GOOD IS GOODS AND SERVICES TAX

    OpenAIRE

    Dr. Sreemoyee Guha Roy

    2016-01-01

    Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sect...

  8. Optimization of tax on corporate income

    OpenAIRE

    OBERTÍKOVÁ, Lucie

    2017-01-01

    My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the c...

  9. Economic Effects of Regional Tax Havens

    OpenAIRE

    Mihir A. Desai; C. Fritz Foley; James R. Hines

    2004-01-01

    How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by nearby non-haven affiliates, the size of the effect being equivalent to a 20.8 percent tax rate reducti...

  10. Must losing taxes on saving be harmful?

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2004-01-01

    on account of international tax evasion mayprevent the overall saving-investment tax wedge from becoming too high, and hencemay be beneficial for moderate preferences for public goods. A world with 'high-spending' governments, in contrast, is made worse off by the loss of saving taxes,and hence stands...... are financed by taxes on savingand investment. There is international cross-ownership of firms, and countries areassumed to be unable to tax away pure profits. Countries then face an incentiveto impose a rather high investment tax also borne by foreigners. In this setting,the loss of the saving tax instrument...

  11. The optimal gas tax for California

    International Nuclear Information System (INIS)

    Lin, C.-Y. Cynthia; Prince, Lea

    2009-01-01

    This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is $1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising $0.85/gal. Of this, the congestion externality is taxed the most heavily, at $0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full $0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good.

  12. The optimal gas tax for California

    Energy Technology Data Exchange (ETDEWEB)

    Lin, C.-Y. Cynthia; Prince, Lea [Department of Agricultural and Resource Economics, University of California, Davis, CA 95616 (United States)

    2009-12-15

    This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is USD1.37/gal, which is over three times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising USD0.85/gal. Of this, the congestion externality is taxed the most heavily, at USD0.27, followed by oil security, accident externalities, local air pollution, and finally global climate change. The other major component, a Ramsey tax, comprises a full USD0.52 of this tax, reflecting the efficiency in raising revenues from a tax on gasoline consumption due to the inelastic demand of this consumption good. (author)

  13. Tax_Units_2011_Final

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  14. Nuclear fuel tax in court

    International Nuclear Information System (INIS)

    Leidinger, Tobias

    2014-01-01

    Besides the 'Nuclear Energy Moratorium' (temporary shutdown of eight nuclear power plants after the Fukushima incident) and the legally decreed 'Nuclear Energy Phase-Out' (by the 13th AtG-amendment), also the legality of the nuclear fuel tax is being challenged in court. After receiving urgent legal proposals from 5 nuclear power plant operators, the Hamburg fiscal court (4V 154/13) temporarily obliged on 14 April 2014 respective main customs offices through 27 decisions to reimburse 2.2 b. Euro nuclear fuel tax to the operating companies. In all respects a remarkable process. It is not in favour of cleverness to impose a political target even accepting immense constitutional and union law risks. Taxation 'at any price' is neither a statement of state sovereignty nor one for a sound fiscal policy. Early and serious warnings of constitutional experts and specialists in the field of tax law with regard to the nuclear fuel tax were not lacking. (orig.)

  15. Phantom taxes: The big payback

    International Nuclear Information System (INIS)

    Wise, D.M.

    1996-01-01

    This article is a discussion of Accumulated Deferred Federal Income Taxes (AFDITs) associated with the stranded investments in nuclear facilities. The amounts are in the tens of billions of dollars and may rival the sum of recoverable stranded costs. The example is given of LILCO's Shoreham Nuclear Power Plant. Prior to cancellation, LILCO had capitalized the cost of the project for rate purposes and had generated income for rate purposes. For tax purposes, however, their accounting system produced a substantial loss, resulting in the collection of more than $1B in federal tax-expense reimbursements over and above actual tax expenses. These additional monies were retained by LILCO. The author argues that these monies should be used to offset standed recoverable costs

  16. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  17. Bargaining over Tax Information Exchange

    OpenAIRE

    May Elsayyad

    2012-01-01

    This paper empirically studies recent treaty signings between tax havens and OECD countries as the outcome of a bargaining process over treaty form. Havens can decide not to sign an agreement, to sign a tax information exchange agreement or to sign a double taxation convention. We use a highly stylized bargaining model to develop testable hypotheses with regards to the type of agreement signed. We show that the main determinants of treaty signing are a haven's bargaining power and good govern...

  18. Tax Exportability in Tourism Market

    OpenAIRE

    Mohammad Mohebi; Khalid A. Rahim; Lee Chin; Khairil W. Awang

    2011-01-01

    Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve peoples lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economi...

  19. MOTOR FUEL TAXES AND THE ENVIRONMENTAL PROTECTION

    OpenAIRE

    Michal Ptak

    2011-01-01

    Motor fuel taxes are primarily revenue-raising taxes. However, due to high fuel consumption these taxes can be quite an efficient source of general budget revenue in many countries. It seems that the taxes on motor fuels may also be useful instruments for environmental policy or climate change policy. Environmental objectives can be achieved through change of behavior of drivers. The paper presents theoretical basis for taxes levied on motor fuels. Attention is paid to the problem of external...

  20. Optimization of the company tax liability

    OpenAIRE

    Jelínková, Blanka

    2010-01-01

    This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more...

  1. Lithuanian corporate tax accounting improvement solutions

    OpenAIRE

    Bružauskas, Valentinas; Stončiuvienė, Neringa

    2012-01-01

    The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the arti...

  2. Taxes, Tariffs, and The Global Corporation

    OpenAIRE

    James Levinsohn; Joel Slemrod

    1990-01-01

    In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output and tariff, but not tax, policy can be industry-specific. Recognizing the multinationals' production decisions are endogenous to the tax and tariff policies they fac...

  3. Economic Concentration and the Federal Tax Code,

    Science.gov (United States)

    1984-09-01

    Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

  4. Corporate tax minimization and stock price reactions

    OpenAIRE

    Blaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander

    2016-01-01

    Tax minimization strategies may lead to significant tax savings, which could, in turn, increase firm value. However, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation costs. The overall impact of firms' tax minimization strategies on firm value is, therefore, unclear. To investigate whether corporate tax minimization increases firm value, we analyze the stock price reaction to news concerning corporate tax avoidance or ...

  5. SMEs’ corporate income tax compliance in Tanzania

    OpenAIRE

    Mahangila, Deogratius Ng'winula

    2014-01-01

    Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the ...

  6. Tax Avoidance, Welfare Transfers, and Asset Prices

    OpenAIRE

    Denis Gorea

    2013-01-01

    Does tax avoidance have any implications for financial markets? This paper quantifies the general equilibrium implications of tax avoidance by setting up an incomplete markets production economy model in which households pay capital gains taxes and have access to tax avoidance technologies provided by financial institutions. I find that changes in the level of tax avoidance have disproportionate effects on different groups of agents and generally benefit the old, wealthy and high income house...

  7. Numerical analysis of the potential of using light radiant ceilings in combination with diffuse ventilation to achieve thermal comfort in NZEB buildings

    DEFF Research Database (Denmark)

    Krusaa, Marie Rugholm; Hviid, Christian Anker; Kolarik, Jakub

    ceiling panels. These panels make it possible to combine the heating/cooling ceiling with the diffuse ventilation method. The diffuse ventilation method or leak ventilation use larger surfaces to provide air into the room instead of diffusers. An office building is investigated an analysed on an annual...... basis in the dynamic building simulation tool IDA Indoor Climate and Energy (IDA ICE). The office building contains both offices and meeting rooms. Worst-case scenarios are investigated in the office building considering heat gains, solar gains and the temperature offset between supply water temperature...

  8. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 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 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  9. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 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 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  10. Income Tax in France

    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 declaration of income for 2007. 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 Regulations (see Articles R V 2.01 to R V 2.05). ...

  11. Energy optimised lighting in buildings with simultaneous improvement of quality of life by daylight utilisation and innovative lamps and ballast techniques; Energieoptimierte Beleuchtung bei gleichzeitiger Verbesserung der Lebensqualitaet durch Nutzung von Tageslicht und neuer Lampen- und Vorschalttechnik

    Energy Technology Data Exchange (ETDEWEB)

    Kaase, Heinrich; Aydinli, Sirri; Gramm, Stefan; Thiel, Stefan [Technische Universitaet Berlin, Fakultaet IV Elektrotechnik und Informatik, FG Lichttechnik, Berlin (Germany); De Boer, Jan; Erhorn, Hans [Fraunhofer-Institut fuer Bauphysik, Stuttgart (Germany); Kuhn, Tilman; Wienold, Jan [Fraunhofer-Institut fuer Solare Energiesysteme, Freiburg (Germany); Hillmann, Gustav; Korolkow, Margarethe [IBUS GmbH, Berlin (Germany); Piazena, Helmut [Universitaetsklinikum Charite, Berlin (Germany)

    2012-06-15

    The scientific and technical goals of this project were developed in five parts. The individual topics arising from current issues, they still have a generally applicable nature. The consortium has worked on the following subprojects: (1) Development of a measurement technique to determine energy and photometric key figures of daylight components with a round robin test with three institutes. (2) Implementation of a detailed evaluation and documentation process for daylighting of interior spaces in different climate zones. (3) For lighting control in private living areas a ''Power Line Carrier Communication'' system has been evaluated and the advantages of a wireless transmission system were identified. (4) In a home for elderly quantitative studies on the well-being, for the fulfillment of visual tasks and the capability of melatonin suppression at different scenarios of general lighting with two different color temperatures of lamps (''warm white'' with TCP = 3000 K and ''cold white daylight'' with TCP = 6500 K) and vertical illuminance at the eyes of the subjects between 100 lx and 700 lx were performed. (5) For two school buildings in Berlin, the final energy consumption of the existing lighting system, the reference building and a re-planning were determined. It became clear in both examples that the existing lighting system exceeds the permitted value (EnEV 2009) by far. A good redesign, however, can be significantly less than the maximum allowed value. These studies were accompanied by a one-year monitoring of energy consumption. A cross-sectional analysis of 48 schools with a total of 86 buildings shows a substantial need for renovation of school buildings that were built before 1990.

  12. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

  13. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

  14. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

  15. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

  16. Optimization Of Methodological Support Of Application Tax Benefits In Regions: Practice Of Perm Region

    Directory of Open Access Journals (Sweden)

    Alexandr Ivanovich Tatarkin

    2015-03-01

    Full Text Available In the article, the problem of the methodological process support of regional tax benefits is reviewed. The method of tax benefits assessment, accepted in Perm Region, was chosen as an analysis object because the relatively long period of application of benefits has allowed to build enough statistics base. In the article, the reliability of budget, economic, investment, and social effectiveness assessments of application benefits, based on the Method, is investigated. The suggestions of its perfection are formulated

  17. Some remarks with regard to international tax planning, tax risk management and tax strategy

    NARCIS (Netherlands)

    Adema, Raymond

    2017-01-01

    The recent state aid investigations may be an incentive for the corporate boards and senior management of companies to have a closer look at their tax strategy and its implementation in the company's business and organization to avoid unexpected outcomes.

  18. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Science.gov (United States)

    2010-04-01

    ... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

  19. A dedicated pollution tax: The motor for change

    International Nuclear Information System (INIS)

    Stoyke, E.; Stoyke, G.

    1992-01-01

    Carbon taxes coming into effect around the world are predicted to reduce greenhouse gas emissions by 1-6%. Using the punitive approach alone, such taxes will not be sufficiently effective in fighting global climate change. A dedicated pollution tax is proposed in which moderate fees on greenhouse gases and other polluting emissions are balanced by financial incentives for energy efficient retrofitting or non-polluting substitutions. These incentives will vastly accelerate conversion to energy efficient technologies by reducing payback periods to acceptable levels and will lead to a 50-80% reduction in fossil fuel consumption at a profit. Estimated environmental costs of pollutant emissions from coal and natural gas are presented, and the internalization of external costs into energy prices is discussed. Demand reduction provides more environmental benefits than scrubbing of fossil emissions, at less cost. Examples of potential lighting savings in a classroom are presented, and simple payback and savings for a variety of lighting energy efficiency measures are tabulated. The effects of different pollution tax levels on Alberta's coal fired electricity generation are tabulated. 5 refs., 6 figs., 4 tabs

  20. The Tax System in India; Could Reform Spur Growth?

    OpenAIRE

    Helene Poirson Ward

    2006-01-01

    This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high dependence on indirect taxes, (2) low average effective tax rates and tax productivity, and (3) high marginal effective tax rates and large tax-induced distortions on investment and financing decisions. ...

  1. Fighting Harmful Tax Competition Generated by Offshore Jurisdictions

    Directory of Open Access Journals (Sweden)

    Dan Drosu Saguna

    2015-03-01

    Full Text Available Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states. Also, by encouraging savings, it boosts investment and capital formation. Because they are low tax jurisdictions, they exert a higher tax on tax rates worldwide.

  2. Tax Evasion in a Model of Endogenous Growth

    OpenAIRE

    Been-Lon Chen

    2003-01-01

    This paper integrates tax evasion into a standard AK growth model with public capital. In the model, the government optimizes the tax rate, while individuals optimize tax evasion. It studies tax rate, tax evasion and economic growth, and compares them with otherwise identical economies except those without tax evasion. It inquires into the effects of three government policies on tax rate, tax evasion, and economic growth. It finds that an increase in both unit cost of tax evasion and punishme...

  3. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    Science.gov (United States)

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, Ptax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (Ptax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  4. Comparative analysis of the indexes of electric power density in buildings lighting systems; Analisis comparativo de los indices de densidad de potencia electrica de los sistemas de alumbrado en edificios

    Energy Technology Data Exchange (ETDEWEB)

    Cruz Hernandez, J.I.; Morillon Galvez, D. [CONAE, Mexico, D. F. (Mexico)

    1995-12-31

    The national situation of the lighting systems in buildings is presented in order to know its consumption and make comparisons in accordance with the terms of the Electric Power Density that the lighting systems must satisfy, recently published in the norm, NOM 007 ENER-1995 (Energy Efficiency for non Residential Buildings` Lighting Systems). The form of application of the norm to determine the Electric Power Density Indexes in Lighting Buildings (EPDIL) is described, which permitted to know the current situation of the lighting systems, to compare the results internationally and with the ones specified in the proper norm. As a conclusion, there is the need of enhancing the efficiency of the lightning systems, with savings technologies, improve the lightning levels and equalize the energy indexes of the EPDIL with the ones recommended. [Espanol] Se presenta un estudio sobre la situacion nacional de los sistemas de alumbrado en edificios, con el objeto de conocer su consumo y compararlos, de acuerdo a los terminos de densidad de potencia electrica que deben cumplir los sistemas de alumbrado, publicados recientemente en la norma, NOM 007 ENER-1995 (Eficiencia Energetica para los Sistemas de Alumbrado en Edificios no Residenciales). Se describe la forma de aplicar la norma para determinar los indices de densidad de potencia electrica en alumbrado (DPEA) en edificios, lo cual permitio conocer la situacion actual de los sistemas de alumbrado, comparar con los reportados internacionalmente y con los especificados en la propia norma. Como conclusion se tiene la necesidad de eficientizar los sistemas de alumbrado, con tecnologia ahorradora, mejorar los niveles de iluminacion e igualar los indices energeticos de DPEA con los recomendados.

  5. Comparative analysis of the indexes of electric power density in buildings lighting systems; Analisis comparativo de los indices de densidad de potencia electrica de los sistemas de alumbrado en edificios

    Energy Technology Data Exchange (ETDEWEB)

    Cruz Hernandez, J I; Morillon Galvez, D [CONAE, Mexico, D. F. (Mexico)

    1996-12-31

    The national situation of the lighting systems in buildings is presented in order to know its consumption and make comparisons in accordance with the terms of the Electric Power Density that the lighting systems must satisfy, recently published in the norm, NOM 007 ENER-1995 (Energy Efficiency for non Residential Buildings` Lighting Systems). The form of application of the norm to determine the Electric Power Density Indexes in Lighting Buildings (EPDIL) is described, which permitted to know the current situation of the lighting systems, to compare the results internationally and with the ones specified in the proper norm. As a conclusion, there is the need of enhancing the efficiency of the lightning systems, with savings technologies, improve the lightning levels and equalize the energy indexes of the EPDIL with the ones recommended. [Espanol] Se presenta un estudio sobre la situacion nacional de los sistemas de alumbrado en edificios, con el objeto de conocer su consumo y compararlos, de acuerdo a los terminos de densidad de potencia electrica que deben cumplir los sistemas de alumbrado, publicados recientemente en la norma, NOM 007 ENER-1995 (Eficiencia Energetica para los Sistemas de Alumbrado en Edificios no Residenciales). Se describe la forma de aplicar la norma para determinar los indices de densidad de potencia electrica en alumbrado (DPEA) en edificios, lo cual permitio conocer la situacion actual de los sistemas de alumbrado, comparar con los reportados internacionalmente y con los especificados en la propia norma. Como conclusion se tiene la necesidad de eficientizar los sistemas de alumbrado, con tecnologia ahorradora, mejorar los niveles de iluminacion e igualar los indices energeticos de DPEA con los recomendados.

  6. Guest Commentary: Fat and other taxes, lessons for the implementation of preventive policies.

    Science.gov (United States)

    Caraher, Martin; Cowburn, Gill

    2015-08-01

    Fat, sugar or sweetened beverage taxes are part of an overall public health nutrition approach to healthy eating. They are not approaches that on their own are likely to bring about change. Policy evidence from existing food tax implementation suggest that taxes need to be paralleled by subsidies and other interventions to encourage healthy eating. Such dual methods help not only contribute to nutrition outcomes but also ensure political support for food taxes. Politicians and policy makers are suspicious of taxes, using subsidies and revenue monies from taxes to support healthy eating is more likely to encourage both political and public support. Building support for policies is never just a matter of academic evidence. Public health advocates need to show more ambition by developing skills in implementing pricing policies to support healthy eating. Key opponents to taxes are the food industry who use a range of arguments to prevent taxation being implemented. Public health advocates are weak in tackling the issues of corporate power and providing evidence to maintain policy and political support. The public health movement needs to continue to develop the political will among politicians and the public for taxes on food. A new way of looking at policy formation is required and this includes addressing the power of corporate interests and the role of professionals in shaping or combating these influences. Copyright © 2015 Elsevier Inc. All rights reserved.

  7. Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth

    OpenAIRE

    Jouko Ylä-Liedenpohja

    2008-01-01

    Revenue from corporation tax and taxes on capital income, net of revenue loss from deductibility of interest, as a percentage of the GDP has tripled in Finland over the past two decades. This is argued to result from greater openness of the economy as well as from simultaneous tax reforms towards neutrality of capital income taxation by combining tax-base broadening with tax-rate reductions. They implied improved efficiency of real investments, elimination of tax avoidance in entrepreneurial ...

  8. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

    OpenAIRE

    Ira N. Gang; Arindam Das-Gupta

    1998-01-01

    This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

  9. Welfare and Taxes: Extending Benefits and Taxes to Puerto Rico, Virgin Islands, Guam, and American Samoa.

    Science.gov (United States)

    1987-09-01

    corporate income tax revenue and decrease personal income tax revenue and thus redistribute tax burdens. Our estimates would be affected accordingly...estimated $524 million in corporate income tax revenue for tax year 1983. However, the areas exempted or rebated another $2.35 billion of area income...Views Such exemptions and rebates, which the U .S. Code does not allow, account for much of the difference between estimated area corporate income tax collections

  10. Does exchange of information between tax authorities influence multinationals' use of tax havens?

    OpenAIRE

    Braun, Julia; Weichenrieder, Alfons

    2015-01-01

    Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average ...

  11. Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate

    OpenAIRE

    Chen, Feng; Kraft, Arthur; Weiss, Ira

    2011-01-01

    We investigate whether mutual funds engage in tax planning by testing how they respond to changes in the capital gains tax rates. While previous evidence suggests that individual investors time capital gains realizations, mutual fund managers may not tax plan like individuals because fund managers have incentives to consider the tax liability of both current and potential investors. Our analysis spans over 44 years and six major tax changes, allowing us to examine the effects of both tax rate...

  12. Estimation of tax evasion and the effectiveness of tax collection for Thailand

    OpenAIRE

    Janbunjong, Pichit

    2009-01-01

    ABSTRACT Low tax revenue is an acute problem for the Thai Government, one which causes a lack of funds for much needed economic and social development. The cause of the low tax revenue is ineffective tax administration. Thus the purpose of this research was to measure the tax effectiveness in Thailand. The review presents the popular Tanzi’s monetary approach for estimating the level of tax evasion and it has resulted in the hypothesis that tax evasion generally increases ...

  13. Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania

    OpenAIRE

    Fjeldstad, Odd-Helge; Ngowi, Prosper; Rakner, Lise

    2015-01-01

    Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and other lobbying groups join in alliance with multinational companies to get tax exemptions even though they admit that tax incentives are not of major importance for their decision to invest or not.A high occurrence of tax exemptions reduces the tax base, creates room for bri...

  14. Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens

    Directory of Open Access Journals (Sweden)

    Ana Margarida Raposo

    2013-09-01

    Full Text Available Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies. This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies but also encompass multilateral measures (such as Tax Harmonization and the Request for Information.

  15. Model building

    International Nuclear Information System (INIS)

    Frampton, Paul H.

    1998-01-01

    In this talk I begin with some general discussion of model building in particle theory, emphasizing the need for motivation and testability. Three illustrative examples are then described. The first is the Left-Right model which provides an explanation for the chirality of quarks and leptons. The second is the 331-model which offers a first step to understanding the three generations of quarks and leptons. Third and last is the SU(15) model which can accommodate the light leptoquarks possibly seen at HERA

  16. Model building

    International Nuclear Information System (INIS)

    Frampton, P.H.

    1998-01-01

    In this talk I begin with some general discussion of model building in particle theory, emphasizing the need for motivation and testability. Three illustrative examples are then described. The first is the Left-Right model which provides an explanation for the chirality of quarks and leptons. The second is the 331-model which offers a first step to understanding the three generations of quarks and leptons. Third and last is the SU(15) model which can accommodate the light leptoquarks possibly seen at HERA. copyright 1998 American Institute of Physics

  17. Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

    OpenAIRE

    Břetislav Andrlík; Lucie Formanová

    2014-01-01

    This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this pers...

  18. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Science.gov (United States)

    2010-10-01

    ... security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. “Excepted tax” does...

  19. Combined daylight and intelligent LED lighting - getting the daylight into the buildings; Kombineret dagslys og intelligent LED belysning - fae dagslys ind i bygningerne. Slutrapport

    Energy Technology Data Exchange (ETDEWEB)

    Dam-Hansen, C.; Corell, D.D.; Thorseth, A.; Behrensdorff Poulsen, P. [Technical Univ. of Denmark, DTU Fotonik, DTU Risoe Campus, Roskilde (Denmark); Markvart, J.; Iversen, A.; Logadottir, A. [Aalborg Univ., Statens Byggeforskningsinstitut (SBi), Koebenhavn (Denmark)

    2013-03-15

    The main result of the project is the construction of the new intelligent and dynamic LED lighting system for demonstration and research purposes, and a number of extensive user testing is completed. The LED lighting system is a total system for office lighting with ceiling fixtures and desk lamps, which has made it possible to create a general and workplace lighting in two offices each with two work places. The system is installed in a day light laboratory for such two office spaces. All lamps can be controlled via a developed computer interface, and the desk lamps are further manually controllable by a user via two buttons for color temperature and brightness, respectively. The new intelligent and dynamic lighting system is based on color mixing LED technology and makes it possible to control the color composition, color coordinates and thus the color temperature of the light. Control-wise, the system is pre-programmed to produce white light with a correlated color temperature from 2700 K to 7000 K. The color composition is optimized from the desire for a very good color given at a general CRI value of 92-97 over the area. The system can be dimmed 20-100 %, with no significant change in the light's color properties. A mini-spectrometer is calibrated and built-in in the system and provides the current estimate of daylight brightness and color temperature through measurement of daylight color scheme in the visible range. The system uses daylight properties to control the light from the LED lighting system. The results of user tests show, that the developed possibility to automatically control of light in the office depending on the daylight color temperature is considered to be equally preferred and results in equally satisfied users as a traditional lighting system with even lighting in the room. On the other hand, user results showed that there were both energy savings and more satisfied users to be gained by providing users the opportunity to self-adjust either

  20. Prospects of Single Tax Payers

    Directory of Open Access Journals (Sweden)

    Tofan Ivan M.

    2014-03-01

    Full Text Available The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services. The goal of the article is the study of prospects of further taxation of entrepreneurs – single tax payers on the basis of analysis of conditions and principles created by the state for the business. The article used methods of system analysis, comparison, forecasting and modelling. It analyses the process of evolution of the simplified taxation system, accounting and reporting from the moment of its adoption until today. The article presents the structure of the quantitative composition of single tax payers depending on the selected groups. It marks out and characterises administrative and fiscal factors that do not facilitate further development of entrepreneurship in Ukraine. In the result of the conducted studies the article outlines problem aspects of organisation of taxation of the small business and offers specific and real ways of their overcoming or partial solution.