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Sample records for building lighting tax

  1. Analysis of Potential Free-Rider Eligibility for a Proposed Commercial Building Lighting Tax Deduction

    Energy Technology Data Exchange (ETDEWEB)

    Winiarski, David W.; Richman, Eric E.; Biyani, Rahul K.

    2004-09-30

    The report provides estimates of the potential volume of ''free riders'', in terms of both eligible square footage and associated available tax deductions, in a proposed commercial building lighting tax amendment to the 2003 Energy Bill. Determination of the actual tax rate for businesses and how the amendment may impact tax revenue collected by the treasury is beyond the scope of this effort. Others, such as the Treasury itself, are best equipped to make their own estimates of the eventual impact based on the total deductions available to taxable entities.

  2. 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.

  3. 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

  4. 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

  5. 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.

  6. 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.

  7. 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…

  8. 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

  9. Lighting energy efficiency in office buildings: Sri Lanka

    Energy Technology Data Exchange (ETDEWEB)

    Wijayatunga, Priyantha D.C. [Moratuwa Univ., Dept. of Electrical Engineering, Moratuwa (Sri Lanka); Fernando, W.J.L.S.; Ranasinghe, S. [Sri Lanka Energy Managers Association, Colombo (Sri Lanka)

    2003-09-01

    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. (Author)

  10. 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

  11. 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.

  12. 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.

  13. Design of planar light guide concentrators for building integrated photovoltaics

    Science.gov (United States)

    Fennig, Eryn; Schmidt, Greg; Moore, Duncan T.

    2017-11-01

    There are advantages to using planar light guide (PLG) concentrators instead of Fresnel concentrators for glass building façade photovoltaic systems. This paper details the main components of a PLG concentrator and describes how the concentrator works. The design of a PLG concentrator is constrained by the limitations of the diamond turning process used to make the microlens array. These manufacturing limitations and their effects on the lens design and system performance are reviewed. We report on the design of a 25 × 100 mm planar light guide concentrator with a 50x geometric concentration and an 85.0-88.1% theoretical optical efficiency for use in building integrated photovoltaics.

  14. 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.

  15. 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.

  16. 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.

  17. '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

  18. 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

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. Synergetic Effect between Lighting Efficiency Enhancement and Building Energy Reduction Using Alternative Thermal Operating System of Indoor LED Lighting

    Directory of Open Access Journals (Sweden)

    Byung-Lip Ahn

    2015-08-01

    Full Text Available We investigated the synergetic effect between light-emitting diode (LED lighting efficiency and building energy savings in heating and cooling using an alternative thermal operating system (ATOS of indoor LED lighting integrated with the ventilation system of a building as an active cooling device. The heat generated from LED lighting and the indoor lighting illuminance were experimentally determined. The indoor heat gains in cooling and heating periods were determined using measurement data; the annual energy savings of an office building in heating and cooling were calculated through simulation. The LED lighting illuminance increased by approximately 40% and the lighting contribution for indoor heat gain was 7.8% in summer, while 69.8% in winter with the ATOS. Consequently, the annual total energy use of the office building could be reduced by 5.9%; the energy use in cooling and heating was reduced by 18.4% and 3.3%, respectively.

  4. 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.

  5. 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…

  6. 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.

  7. The integration of daylighting with artificial lighting to enhance building energy performance

    Science.gov (United States)

    Al-Ashwal, Najib Taher; Hassan, Ahmad Sanusi

    2017-10-01

    In sustainable building designs, daylight is considered as an alternative source of light to artificial lighting. Daylight is an energy-free and efficient-cost lighting source. Natural light is the best source for light due to its good quality, which matches the visual response of the human eyes. Daylight positively affects people by providing a sense of liveliness and brightness in the living space. The positive impact of daylight on the building occupants' visual comfort, health and performance is well recognized. However, daylight is not widely utilized to supplement artificial lighting, because there is a lack of information and tools to evaluate daylighting and potentials for energy savings. The efficient utilization of natural lighting will not only affect the interior environment and the occupants' health and performance but also has a direct impact on the building energy performance. Therefore, this paper reviews and discusses the effects of daylighting on the building energy performance mainly in schools and office buildings. This includes lighting energy performance, total energy consumption, cooling load. The methods, which are used to estimate the possible reduction in total energy consumption, are also reviewed in this research paper. Previous studies revealed that a clear reduction can be obtained in the energy consumed by electric lighting, as well as in the total energy end-use when a suitable lighting control system is applied to utilize the available natural light.

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

    DEFF Research Database (Denmark)

    Christoffersen, Jens

    with the building architecture and meeting the challenges of being energy efficient. However, ongoing biological and behavioural research suggests that the lighting environment should also support human health and well-being; but it is still unknown what implications it will have for architecture and lighting...... 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...... that supports individual needs (e.g. task lamps). Thereby the lighting environment would meet most individual needs, reduce possible nuisance and support a person's well-being. However, the lighting designer is challenged by the ongoing biological and behavioural research, which opens new areas for lighting...

  9. 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.

  10. 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

  11. Parcels and Land Ownership, Parcel map was generated based on DeKalb County street centerline, ROW from DeKalb tax map, building structure and DeKalb tax map., Published in 2010, 1:600 (1in=50ft) scale, City of Decatur Government.

    Data.gov (United States)

    NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2010. Parcel map was generated based on DeKalb County street centerline, ROW from DeKalb tax map, building structure...

  12. SIMPLIFIED BUILDING MODELS EXTRACTION FROM ULTRA-LIGHT UAV IMAGERY

    Directory of Open Access Journals (Sweden)

    O. Küng

    2012-09-01

    Full Text Available Generating detailed simplified building models such as the ones present on Google Earth is often a difficult and lengthy manual task, requiring advanced CAD software and a combination of ground imagery, LIDAR data and blueprints. Nowadays, UAVs such as the AscTec Falcon 8 have reached the maturity to offer an affordable, fast and easy way to capture large amounts of oblique images covering all parts of a building. In this paper we present a state-of-the-art photogrammetry and visual reconstruction pipeline provided by Pix4D applied to medium resolution imagery acquired by such UAVs. The key element of simplified building models extraction is the seamless integration of the outputs of such a pipeline for a final manual refinement step in order to minimize the amount of manual work.

  13. Reactor and turbine building layout of the high performance light water reactor

    International Nuclear Information System (INIS)

    Bittermann, D.

    2010-01-01

    Based on the information generated within the European funded project ''High Per-formance Light Water Reactor Phase 2'', a general plant layout has been developed. The central building is the reactor building, in which the containment and safety sys-tems are located. The reactor building is with app. 90.000 m 3 considerably smaller compared to other BWR buildings, thus providing a huge potential for cost savings. The turbine building with app 250,000 m 3 is of approximately the same size like for existing BWRs. (orig.)

  14. 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.

  15. 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…

  16. 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.

  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. Reduction of lighting energy consumption in office buildings through improved daylight design

    Science.gov (United States)

    Papadouri, Maria Violeta Prado

    This study aims to investigate the lighting energy consumption in office buildings and the options for its reduction. One way to reduce lighting energy consumption is by improving the daylight design. A better use of daylight in buildings might be an outcome from the effort made in different directions. Like the improvement of a building's fabric and layout, the materials, even the furniture in a space influences the daylight quality considerably. Also very important role in lighting energy consumption has the development of more efficient lighting technology like the electric lighting control systems, such as photo sensors and occupancy sensors. Both systems are responsible so that the electric light is not used without reason. As the focusing area of this study, is to find ways to improve the daylight use in buildings, a consequent question is which are the methods provided in order to achieve this The accuracy of the methodology used is also an important issue in order to achieve reliable results. The methodology applied in this study includes the analysis of a case study by taking field measurements and computer simulations. The first stage included gathering information about the lighting design of the building and monitoring the light levels, both from natural and from the electric lighting. The second stage involved testing with computer simulations, different parameters that were expected to improve the daylight exploitation of the specific area. The results of the field measurements showed that the main problems of the space were the low natural light levels and the poor daylight distribution. The annual electric lighting energy consumption, as it was calculated with the use of computer simulations, represented the annual energy consumption of a typical air-conditioned prestige office building (energy consumption guide 19, for energy use in offices, 2000). After several computer simulations, the results showed that initial design parameters of the building

  19. 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

  20. 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.

  1. 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.

  2. 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......%, with an increase of construction costs ranging between 1.3% and 15.5% of the cost of the building. The extra cost of adding light wells was estimated at an average of €344 per work place, or €34 m-2 for a standard building with a distance between facades of 18 m. This value has to be compared with typical...

  3. Field investigation of duct system performance in California light commercial buildings

    Energy Technology Data Exchange (ETDEWEB)

    Delp, W.W.; Matson, N.E.; Tschudy, E. [and others

    1997-12-09

    This paper discusses field measurements of duct system performance in fifteen systems located in eight northern California buildings. Light commercial buildings, one- and two-story with package roof-top HVAC units, make up approximately 50% of the non-residential building stock in the U.S. Despite this fact little is known about the performance of these package roof-top units and their associated ductwork. These simple systems use similar duct materials and construction techniques as residential systems (which are known to be quite leaky). This paper discusses a study to characterize the buildings, quantify the duct leakage, and analyze the performance of the ductwork in these types of buildings. The study tested fifteen systems in eight different buildings located in northern California. All of these buildings had the ducts located in the cavity between the drop ceiling and the roof deck. In 50% of these buildings, this cavity was functionally outside the building`s air and thermal barriers. The effective leakage area of the ducts in this study was approximately 2.6 times that in residential buildings. This paper looks at the thermal analysis of the ducts, from the viewpoint of efficiency and thermal comfort. This includes the length of a cycle, and whether the fan is always on or if it cycles with the cooling equipment. 66% of the systems had frequent on cycles of less than 10 minutes, resulting in non-steady-state operation.

  4. Maintenance and Energy Optimization of Lighting Systems for the Improvement of Historic Buildings: A Case Study

    Directory of Open Access Journals (Sweden)

    Ferdinando Salata

    2015-08-01

    Full Text Available Proper lighting is vital to improve, from an artistic point of view, the surface expanse and decorative detailing of architectural heritage buildings considered valuable. When properly lit, monumental buildings can become to onlookers an essential part of the city. Nowadays, for design planners dealing with the improvement of buildings, whose architectural design should be valorized, the real challenge is to combine the lighting artistic requirements with scrupulous economic management in order to limit the energy demand and to respect the environment. For these reasons, this case study examines the lighting of the monumental façade and the cloister of St. Peter in Chains situated in the Faculty of Engineering of Sapienza University of Rome. The present lighting installation, characterized by metal halides, compact fluorescent and halogen lamps, is compared with an alternative scenario presenting LED lamps and scenographic lighting of the monumental façade. Such comparison is based on the evaluation of the lighting levels for different visual tasks and on energy and maintenance issues; the first analysis was performed through the software DIALux Evo 4.0, whereas the second was performed using ecoCALC. This study leads to the conclusion that the lighting levels of the solution presenting LED lamps are better than those of the present solution, and they comply with current standards. Finally, the higher costs of LED lamp installations and the scenographic lighting of the monumental façade are balanced by lower maintenance costs, with a payback period of seven years.

  5. 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.

  6. The design and evaluation of integrated envelope and lighting control strategies for commercial buildings

    OpenAIRE

    Lee, ES; Selkowitz, SE

    2018-01-01

    This study investigates control strategies for coordinating the variable solar-optical properties of a dynamic building envelope system with a daylight controlled electric lighting system to reduce electricity consumption and increase comfort in the perimeter zone of commercial buildings. Control strategy design can be based on either simple, instantaneous measured data, or on complex, predictive algorithms that estimate the energy consumption for a selected operating state of the dynamic env...

  7. Searching for Structure in the Federal Excise Tax System: An Excise Tax Expenditure Budget

    OpenAIRE

    Oldenski, Lindsay

    2004-01-01

    This paper was originally presented as part of a 2004 National Tax Association Spring Symposium panel honoring Bruce Davie. It builds off of an article that Davie wrote for the National Tax Journal in 1994 in which he developed a typology for classifying excise taxes and identifying tax expenditures in the federal excise tax system. This paper continues where Davie left off, updating his model, adjusting for new trends in taxation, and producing an excise tax expenditure budget consistent wit...

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. Demand Shifting with Thermal Mass in Light and Heavy Mass Commercial Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Xu, Peng; Zagreus, Leah

    2009-05-01

    The potential for utilizing building thermal mass for load shifting and peak demand reduction has been demonstrated in a number of simulation, laboratory, and field studies. This project studied the potential of pre-cooling and demand limiting in a heavy mass and a light mass building in the Bay Area of California. The conclusion of the work to date is that pre-cooling has the potential to improve the demand responsiveness of commercial buildings while maintaining acceptable comfort conditions. Results indicate that pre-cooling increases the depth (kW) and duration (kWh) of the shed capacity of a given building, all other factors being equal. Due to the time necessary for pre-cooling, it is only applicable to day-ahead demand response programs. Pre-cooling can be very effective if the building mass is relatively heavy. The effectiveness of night pre-cooling under hot weather conditions has not been tested. Further work is required to quantify and demonstrate the effectiveness of pre-cooling in different climates. Research is also needed to develop screening tools that can be used to select suitable buildings and customers, identify the most appropriate pre-cooling strategies, and estimate the benefits to the customer and the utility.

  13. 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.

  14. 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.

  15. 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

  16. Texas State Building Energy Code: Analysis of Potential Benefits and Costs of Commercial Lighting Requirements

    Energy Technology Data Exchange (ETDEWEB)

    Richman, Eric E.; Belzer, David B.; Winiarski, David W.

    2005-09-15

    The State Energy Conservation Office of Texas has asked the U.S. Department of Energy to analyze the potential energy effect and cost-effectiveness of the lighting requirements in the 2003 IECC as they consider adoption of this energy code. The new provisions of interest in the lighting section of IECC 2003 include new lighting power densities (LPD) and requirements for automatic lighting shutoff controls. The potential effect of the new LPD values is analyzed as a comparison with previous values in the nationally available IECC codes and ASHRAE/IESNA 90.1. The basis for the analysis is a set of lighting models developed as part of the ASHRAE/IES code process, which is the basis for IECC 2003 LPD values. The use of the models allows for an effective comparison of values for various building types of interest to Texas state. Potential effects from control requirements are discussed, and available case study analysis results are provided but no comprehensive numerical evaluation is provided in this limited analysis effort.

  17. 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.

  18. 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.

  19. 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.

  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. 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

  2. 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.

  3. 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.

  4. 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.

  5. Technology data characterizing lighting in commercial buildings: Application to end-use forecasting with commend 4.0

    Energy Technology Data Exchange (ETDEWEB)

    Sezgen, A.O.; Huang, Y.J.; Atkinson, B.A.; Eto, J.H.; Koomey, J.G.

    1994-05-01

    End-use forecasting models typically utilize technology tradeoff curves to represent technology options available to consumers. A tradeoff curve, in general terms, is a functional form which relates efficiency to capital cost. Each end-use is modeled by a single tradeoff curve. This type of representation is satisfactory in the analysis of many policy options. On the other hand, for policies addressing individual technology options or groups of technology options, because individual technology options are accessible to the analyst, representation in such reduced form is not satisfactory. To address this and other analysis needs, the Electric Power Research Institute (EPRI) has enhanced its Commercial End-Use Planning System (COMMEND) to allow modeling of specific lighting and space conditioning (HVAC) technology options. This report characterizes the present commercial floorstock in terms of lighting technologies and develops cost-efficiency data for these lighting technologies. This report also characterizes the interactions between the lighting and space conditioning end uses in commercial buildings in the US In general, lighting energy reductions increase the heating and decrease the cooling requirements. The net change in a building`s energy requirements, however, depends on the building characteristics, operating conditions, and the climate. Lighting/HVAC interactions data were generated through computer simulations using the DOE-2 building energy analysis program.

  6. Environmental taxes

    DEFF Research Database (Denmark)

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

    include those on sulphur dioxide and nitrogen oxides in Sweden, on toxic waste in Germany, on water pollution in The Netherlands, and the tax differentials on leaded fuel and 'cleaner' diesel fuel in Sweden.3.Taxes as such have potential negative impacts on competitiveness and on employment, Most barriers...

  7. 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.

  8. 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

  9. 19 CFR 4.20 - Tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ..., tonnage tax shall be collected at the higher rate. (b) The tonnage year shall be computed from the date of... 19 Customs Duties 1 2010-04-01 2010-04-01 false Tonnage taxes. 4.20 Section 4.20 Customs Duties U... VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.20 Tonnage taxes. (a) Except as...

  10. Tax asymmetries and corporate income tax reform

    OpenAIRE

    Myers, Stewart C.; Majd, Saman.

    1986-01-01

    This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax reform investigated reduces the statutory tax rate, eliminates the investment tax credit and sets tax depreciation approximately equal to economic ...

  11. Tax Culture as Tax Administration Staff Phenomenon

    OpenAIRE

    Viktor Synchak

    2013-01-01

    The concept of the tax culture has been grounded. Various approaches to the tax culture have been highlighted. The ambiguous aspects of the tax culture approaches and interpretation have been pointed out. The authors have also given the definition of the tax body officials' culture. The tax culture has been defined as a special kind of tax service employee's culture. The necessity of the tax culture phenomenon to be familiarized with by every tax official prior to their employment has been pr...

  12. 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…

  13. The Propensity to Tax Competition: The Case of Implementation Local Tax Policy by Polish Local Governments

    Directory of Open Access Journals (Sweden)

    Artur Walasik

    2015-03-01

    Full Text Available The study is dedicated to identify the main factors determining the propensity of local authorities to compete for the access to the limited as well as mobile sources of local tax revenue. The success of such an activity should be discussed in relation to the stabilization of local budget revenues; hence it seems that the barriers of leaving tax jurisdiction could be better index to evaluate of the efficiency of local tax policy. The theoretical approach is based on the assumption that, if central government provides limitations of the right to improve local tax policy means (the scope of local tax jurisdiction, the local governments should focus on both the efficient acquiring the sources of tax revenues, and the stabilization of tax revenues in the future, in particular by the implementation of the barriers of leaving tax jurisdiction. The paper suggests studying a propensity to tax competition. The article formulates desideratum of the efficiency of spending on acquiring the sources of tax revenue, in particular, the need to identify the barriers to leave tax jurisdiction is suggested. The first and foremost way to build the barrier to leave tax jurisdiction could be reducing tax liabilities by local tax authorities, in particular by introducing local tax reliefs and local tax exemptions, as well as lowering local tax rates. Hence, the model of local authorities’ competition for local tax resources could be proposed. The empirical studies are dedicated to identify the actual propensity of Polish local government to execute the legal ability to impose tax policy instruments. The inquiry is based on comparing the fiscal consequences of implementing local tax policy within two groups of local authorities: small towns and countries (gminas and medium-size towns and big cities (cities with powiat status. The period under investigation contains 14 fiscal years, started 2000 and finished in 2013. The method is based on the analysis of the

  14. Building

    Directory of Open Access Journals (Sweden)

    Ashwani kumar

    2015-08-01

    This paper discusses existing development scenario and issues to accommodate future development in hill towns located in Indian Himalayan region, also highlights the state of existing building regulations through an in-depth study of building regulations in major hill towns, and briefly discuses possible approaches to change existing building regulations for achieving contextually appropriate development.

  15. DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME

    Directory of Open Access Journals (Sweden)

    BĂTRÂNCEA LARISSA-MARGARETA

    2012-09-01

    Full Text Available Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money. In the light ofthese realities, governments have to find ways of providing public goods by boosting tax compliance. In order toachieve this goal, various factors influencing compliance have to be considered among which the efficiency of thegovernment in managing tax money. In an experimental tax game preceded by a self-reported tax complianceattitudes questionnaire, we show that the information concerning government’s efficiency significantly influencestax payments. Moreover, tax compliance attitudes act as a mediator between the independent variable scenario (i.e.,information about government efficiency and the dependent variable tax payments.

  16. Influence of light intensity on surface free energy and dentin bond strength of core build-up resins.

    Science.gov (United States)

    Shimizu, Y; Tsujimoto, A; Furuichi, T; Suzuki, T; Tsubota, K; Miyazaki, M; Platt, J A

    2015-01-01

    We examined the influence of light intensity on surface free energy characteristics and dentin bond strength of dual-cure direct core build-up resin systems. Two commercially available dual-cure direct core build-up resin systems, Clearfil DC Core Automix with Clearfil Bond SE One and UniFil Core EM with Self-Etching Bond, were studied. Bovine mandibular incisors were mounted in acrylic resin and the facial dentin surfaces were wet ground on 600-grit silicon carbide paper. Adhesives were applied to dentin surfaces and cured with light intensities of 0 (no irradiation), 200, 400, and 600 mW/cm(2). The surface free energy of the adhesives (five samples per group) was determined by measuring the contact angles of three test liquids placed on the cured adhesives. To determine the strength of the dentin bond, the core build-up resin pastes were condensed into the mold on the adhesive-treated dentin surfaces according to the methods described for the surface free energy measurement. The resin pastes were cured with the same light intensities as those used for the adhesives. Ten specimens per group were stored in water maintained at 37°C for 24 hours, after which they were shear tested at a crosshead speed of 1.0 mm/minute in a universal testing machine. Two-way analysis of variance (ANOVA) and a Tukey-Kramer test were performed, with the significance level set at 0.05. The surface free energies of the adhesive-treated dentin surfaces decreased with an increase in the light intensity of the curing unit. Two-way ANOVA revealed that the type of core build-up system and the light intensity significantly influence the bond strength, although there was no significant interaction between the two factors. The highest bond strengths were achieved when the resin pastes were cured with the strongest light intensity for all the core build-up systems. When polymerized with a light intensity of 200 mW/cm(2) or less, significantly lower bond strengths were observed. CONClUSIONS: The

  17. 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.

  18. A method to estimate savings of led lighting instalation in public buildings: The case study of secondary schools in Serbia

    Directory of Open Access Journals (Sweden)

    Josijević Mladen M.

    2017-01-01

    Full Text Available This paper examines the potentials of saving electric energy in school lighting by replacing the existent systems of lighting with more adequate ones which are based on light-emitting diode technology. Our primary goal is to present the methodology used in this analysis since it can be used to determine potential savings in lighting systems of any public building. We have performed the detailed analysis of nine high schools located in Kragujevac, Serbia. The first step was to collect the data about the numbers and types of systems utilized, as well as about the habits of their users. This has revealed the share of electricity consumption for lighting in total electricity consumption. The replacements for each existent light source have been proposed taking into consideration the projected value of light flux depending on the purpose of each room. The calculations of potential savings through the replacement of lighting systems have been conducted taking into consideration not only the savings in electric energy but also the savings made through the maintenance cost reduction. Based on the results, the potential savings range from 53-62% while the payback period for the analysed schools is about four years in average. [Project of the Serbian Ministry of Education, Science and Technological Development, Grant no. III 42013: Research of cogeneration potential of municipal and industrial energy power plant in Republic of Serbia and opportunities for rehabilitation of existing and construction of new cogeneration plants

  19. 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

  20. Tax compliance under tax regime changes

    OpenAIRE

    Heinemann, Friedrich; Kocher, Martin G.

    2010-01-01

    In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in the revers...

  1. 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

  2. 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

  3. 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 ...

  4. Demonstration of Cooling Savings of Light Colored Roof Surfacing in Florida Commercial Buildings: Our Savior's School.

    Science.gov (United States)

    Parker, Danny S.; Sherwin, John R.; Sonne, Jeffrey K.; Barkaszi, Stephen F., Jr.

    A 2-year Florida study attempted to quantify air conditioning cost savings when buildings have a white reflective roof. A 10,000 square foot elementary school with a gray modified bitumen roof over plywood decking that had a solar reflectance of 23 percent was monitored for an entire year. After one year of building thermal conditions and…

  5. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    We let consumers vote on tax regimes in experimental markets. We test if taxes on sellers are more popular than taxes on consumers, i.e. on voters themselves, even if taxes on sellers are inefficiently high. Taxes on sellers are more popular if voters underestimate the extent of tax......-shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias...

  6. Tax Incentives in Kosovo Tax System

    Directory of Open Access Journals (Sweden)

    Bedri Peci

    2016-08-01

    Full Text Available The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax theory are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the experiences of other countries should apply more tax incentives in order that tax policy to be more in function economic development. The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in Kosovo, etc.

  7. Measuring Tax Efficiency: A Tax Optimality Index

    OpenAIRE

    Raimondos-Møller, Pascalis; Woodland, Alan D

    2004-01-01

    This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivale...

  8. Tax Incentives in Kosovo Tax System

    OpenAIRE

    Bedri Peci

    2016-01-01

    The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax theory are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the expe...

  9. 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)

  10. 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

  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. The Advantage of Highly Controlled Lighting for Offices and Commercial Buildings

    Energy Technology Data Exchange (ETDEWEB)

    Rubinstein, Francis; Bolotov, Dmitriy; Levi, Mark; Powell, Kevin; Schwartz, Peter

    2008-08-17

    The paper presents results from pilot studies of new 'workstation-specific' luminaires that are designed to provide highly, efficient, customized lighting for open-office cubicles. Workstation specific luminaires have the following characteristics: (1) they provide separate, dimming control of the cubicle's 'ambient' and 'task' lighting components, (2) occupancy sensors and control photosensors are integrated into the fixture's design and operation, (3) luminaires can be networked using physical cabling, microcontrollers and a PC running control software. The energy savings, demand response capabilities and quality of light from the two WS luminaires were evaluated and compared to the performance of a static, low-ambient lighting system that is uncontrolled. Initial results from weeks of operation provide strong indication that WS luminaires can largely eliminate the unnecessary lighting of unoccupied cubicles while providing IESNA-required light levels when the cubicles are occupied. Because each cubicle's lighting is under occupant sensor control, the WS luminaires can capitalize on the fact cubicles are often unoccupied during normal working hours and reduce their energy use accordingly.

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. 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...

  19. 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.)

  20. 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...

  1. Espécies tributárias: os efeitos dos entendimentos diversos acerca do perfil das contribuições à luz do sistema tributário nacional / Tax species: effects of many interpretations on the special contributions profile in light of national tax system

    Directory of Open Access Journals (Sweden)

    Raquel Costa Delgado

    2010-12-01

    criação dada à imprecisão de sua natureza e campo de incidência; o que gera casos de imposições desproporcionais e dá causa a um quadro de insegurança jurídica ao sujeito passivo da relação tributária, no que se refere, sensivelmente, a efetividade da atuação do Poder Público: fazendário, legiferante e jurisdicional. Palavras-chave: Direito Constitucional Tributário; espécies tributárias; contribuições especiais; perfil e efeitos jurídicos. Abstract This article deals with the examination of tax species from the critical analysis of the doctrinal and jurisprudential treatment given to the special contributions, with attention to its subspecies (namely social security contributions, the intervention in the economic domain, the interest of professional or economic categories, and street lighting. The research undertaken reveals the profile of the contributions and the role they occupy in the Ranking Brazilian Tax, from the perspective of the requirements and limitations on the power to tax and impose taxes, and will focus on the legal and the rules that govern (or should govern his created under Constitutional Tax System. Advocates, initially, the importance, urgency and practical applicability of the debate about tax species; making, subsequently, comparing the positions of the theories of tax classification, when it comes to determining the nature and legal regime of the special contributions, always under the aegis of the constitutional text. After, we examined the jurisprudential understandings formally recorded on the subject, with emphasis on diction given by the Brazilian Supreme Court. The methodological instruments used were, mainly, the methodological approaches: deductive (the constitutional premises to be used then to achieve the effects of the taxation of special contributions and dialectical (in parallel developed between doctrine and jurisprudence, theory and practice. It appears therefore as the final considerations of this research

  2. 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.

  3. 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.

  4. 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.

  5. 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

  6. 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.)

  7. Tax Overpayments, Tax Evasion, and Book-Tax Differences

    OpenAIRE

    Laszlo Goerke

    2008-01-01

    A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's actions, (3) the costs of making untruthful profit declarations, and (4) the tax rate. If the firm's owner or the government takes into account these effects...

  8. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    of only 31%. We use 2007 municipal reform in Denmark in which 256 municipalities changed tax rates, as an exogenous shock to taxes. The exogeneity of the shock to taxes and the size of the data set is an improvement over earlier studies. Our findings significantly downward adjust the degree of tax......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....

  9. 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

  10. 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.

  11. 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.

  12. The tax system and the financial crisis

    Directory of Open Access Journals (Sweden)

    Alessandra Sanelli

    2011-01-01

    Full Text Available This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them. First, we focus on the taxation of residential building: while the importance of capital gains taxes is disputed, the deductibility of mortgage interest may have contributed to the financial crisis by creating some of the raw materials for the securitization industry. Second, a narrow perspective on the tax treatment, together with specific provisions, may have fostered performance-based remuneration of managers, resulting in overemphasis of short-term profitability and incentive to excessive risk-taking. Third, the securitization process, which played a key role in the outbreak of the financial crisis, was accompanied by opportunities for tax arbitrage and reduction of the overall tax wedge paid by investors, through offset of incomes that are ordinarily taxed at different rates; a de facto exemption of CDS premiums received by non-residents supplemented the tax arbitrage.

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

    OpenAIRE

    Botero-Jaramillo Eduardo; Romo-Organista Miguel Pedro; Méndez-Urquidez Bogart Camille; González-Blandon Claudia Marcela

    2013-01-01

    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 ...

  14. 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.

  15. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest...... 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...... individuals in the target group necessarily react to the economic incentives as predicted by economic modeling. It also demonstrates that a small first green-tax-step over time might develop into a better tax design....

  16. 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…

  17. 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...

  18. 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.

  19. Ability-to-pay principle in the Montenegro tax system: Constitutional court case practice and legislative approach

    OpenAIRE

    Vukčević Ilija

    2014-01-01

    The tax systems of many countries have faced major changes because of the global financial crisis. A budget deficit and decrease in revenues have forced the Montenegrin legislators to introduce new taxes and to increase the rates of already existing taxes. Indirect taxes (VAT, excises and custom duties) represented the biggest source of tax revenues in 2011 and 2012. Due to this fact, changes in the tax system were scrutinized in the light of their social effects, especially regarding the pri...

  20. 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...

  1. 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.

  2. 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...

  3. Non-Linear Response of Light Equipment System in a Torsional Building to Bi-Directional Ground Excitation

    Directory of Open Access Journals (Sweden)

    Abhijit K. Agrawal

    1999-01-01

    Full Text Available Dynamic response of a light equipment item attached to a non-linear and torsionally coupled main system is evaluated under bi-directional earthquake excitation. To account for the effect of translations and torsion, each story of the building is modelled as three degrees-of-freedom (DOFs, with two DOFs for translation in two orthogonal directions and third DOF for torsion. The responses (relative displacement between the equipment system and the floor of the primary system on which the equipment system is mounted and absolute acceleration of the equipment system itself, are determined under random ground motion in two orthogonal directions, which is idealized as a stationary random process represented by a white noise excitation. The responses are obtained by time domain simulation procedure. The response behavior of the light equipment is examined under a set of parametric variations. These parameters include the uncoupled lateral frequency of the primary and the equipment systems, the ratio of uncoupled lateral to rotational frequencies of the primary system, eccentricity ratios of the primary and the equipment systems in X and Y directions, damping ratio of the primary and the equipment systems and the mass ratio of the two systems. Results of the study indicate that under some parametric conditions the responses of the equipment system are significantly affected by torsional coupling and non-linearity of the primary system. It is also observed that the responses of the equipment system can be alleviated by increasing the damping ratio of the equipment system.

  4. 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...

  5. 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

  6. 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.

  7. Light

    CERN Document Server

    Rivera, Andrea

    2017-01-01

    Light is all around us. Learn how it is used in art, technology, and engineering. Five easy-to-read chapters explain the science behind light, as well as its real-world applications. Vibrant, full-color photos, bolded glossary words, and a key stats section let readers zoom in even deeper. Aligned to Common Core Standards and correlated to state standards. Abdo Zoom is a division of ABDO.

  8. System for the automation of building's lighting; Sistema para la automatizacion de la iluminacion en edificios

    Energy Technology Data Exchange (ETDEWEB)

    Moreno Vazquez, Jose de Jesus

    1996-06-01

    With this work it is desired to diminish the energy consumption, by means of the automation of the building's lighting, implementing for this purpose a pilot network, using as communication media the electrical supply lines (127 ACV) of the building, since they are a communication media of wide coverage, do not cause modifications to the facilities already established and facilitate the access through a mechanical interface in plug form. The communication protocol used in the control network, comes near to the CEBus. In order to carry out the communication media, there is the Master-Slave protocol, applied to a local area network (LAN = Local Area Network), using a bus topology, with the technique of modulation by Frequency-Shift Keying (FSK). In addition to performing the control and regulation functions of the illumination, natural light and occupation sensors are used, to turn on and turn off the lamps in sequential form, according to the amount of light that is needed in the controlled area, with the purpose of maintaining the space illumination as constant as possible. [Spanish] Con este trabajo se desea disminuir el consumo energetico, mediante la automatizacion de la iluminacion en los edificios, implementando para ello una red piloto, utilizando como medio de comunicacion las lineas de suministro electrico (127 VCA) del edificio, ya que son un medio de comunicacion de amplia cobertura, no ocasionan modificaciones a las instalaciones ya establecidas y facilitan el acceso a traves de una interfaz mecanica en forma de clavija. El protocolo de comunicacion empleado en la red de control, se aproxima al CEBus. Para llevar a cabo el acceso al medio de comunicacion, se cuenta con el protocolo de comunicacion Maestro-Esclavo aplicado a una red de area local (LAN= Local Area Network), utilizando una topologia de cana (Bus), con la tecnica de modulacion por corrimiento en la frecuencia (FSK: Frequency-Shift Keying). Ademas para realizar las funciones de control y

  9. 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...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  10. 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.

  11. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax......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.......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...

  12. Thinking about Tax Reform.

    Science.gov (United States)

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  13. Small Business Tax Regimes

    OpenAIRE

    Yilmaz, Fatih; Coolidge, Jacqueline

    2016-01-01

    Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. Very simple fixed tax regimes not requiring any book...

  14. 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.

  15. School Tax Elections: Testing Messages and Targeting Voters

    Science.gov (United States)

    Senden, J. Bradford; Lifto, Don E.

    2010-01-01

    Anticipating a substantially larger voter turnout in the upcoming election, district officials needed to probe--more precisely than in past tax elections--exactly what demographic groups would most likely go to the polls and support the tax proposal. Message testing and voter targeting became critical components in building a foundation for…

  16. 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

  17. 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...

  18. Tax Luxury or Necessity

    OpenAIRE

    Chia-Hui Lu

    2012-01-01

    This paper studies the optimal taxation between luxury and necessity goods. We set up a three-production-sector neoclassical growth model with inelastic labor supply, and analyze the tax incidence. We find that the two consumption taxes are neutral to economic growth and that the welfare maximization optimal tax mix involves levying the same rate on those two goods. In reality, the tax rate levied on the luxury good is usually higher, so that the government should reduce the tax rate on the l...

  19. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    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......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...

  20. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    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...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  1. 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...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... 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...

  2. 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.

  3. 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 ...

  4. Tax Structure and Government Expenditures under Tax Equity Norms

    OpenAIRE

    Tobias Koenig; Andreas Wagener

    2010-01-01

    We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of whether concerns with tax equity only cause emotional discomfort or also impact on work incentives. If concerns with tax equity get...

  5. 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.

  6. VT Downtown and Village Center Tax Credit Projects

    Data.gov (United States)

    Vermont Center for Geographic Information — Federal and state rehabilitation tax credits help to stimulate private investment, create jobs, restore historic buildings and jump start the revitalization seen in...

  7. 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

  8. 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…

  9. A design of fluorescent fiber solar concentrator (FFSC and outdoor testing for remote indoor day lighting and power producing evaluation for building integration

    Directory of Open Access Journals (Sweden)

    Wang Chen

    2008-12-01

    Full Text Available Different from the conventional luminescent solar concentrator (LSC, a 1200mmx1200m m solar concentrator consisting of 150 pieces of three-color 1m long, 2mm diameter fluorescent fibers (FFSC has been designed and mounted on a University building roof and the concentrated light is transported to a remote dark room through 10m long, 201m diameter clear optical fibers. Outdoor testing for remote indoor day lighting and power producing evaluation has been conducted. A 31-day monitored data from 24 May2ooS to 23 june200S has been presented and the results reveal that even though FFSC is not practical yet to replace the conventional BIPV approach for power producing, it has a pleasant potential in remote indoor day lighting {or large amount application in building integration.

  10. 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

  11. 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.

  12. Energy tax on industry in Denmark

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-12-01

    Denmark is in the process of increasing `green` taxes on energy consumption within industry. It is estimated that this will reduce emission of carbon dioxide and sulphur dioxide by ca. 5% in each case. Increases will come into effect during 1996, and rates of taxation will be gradually increased until the year 2000. Investment grants will become available within a substantial financial framework. A small number of enterprises with a high level of energy consumption will receive reimbursement provided they agree to invest in energy-saving programmes under agreements with the authorities. The threat of a full tax liability will discourage non-compliance. Legislation passed on June 2nd, 1995, will be reassessed in 1998 in the light of its proven effectiveness. In order to maintain competitiveness, all revenue raised by the energy tax should be recycled to industry and the rates of taxation should be differentiated according to the level of energy consumption in the various production processes. The publication gives further information on national environmental goals, the historical aspects of energy taxes in Denmark, the macro-economic effects of the energy tax on industry, taxes on pesticides, chlorinated solvents and NiCd batteries, the work of the Danish Civil Service Committee and the SAVE programme (Specific Actions for Vigorous Energy) adopted by the European Commission in October 1991. It is recommended that uniform tax rates and freedom of action in the use of tax revenue are only realistic if the taxes could be introduced on a common basis involving several or many countries. (AB)

  13. 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

  14. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    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......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......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...

  15. 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...

  16. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    , 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....

  17. Whither the Marriage Tax?

    OpenAIRE

    James Alm; J. Sebastian Leguizamon

    2015-01-01

    We use household data from the Current Population Survey to calculate how the real value of the so-called "marriage tax" or "marriage subsidy" in the federal individual income tax has changed over the period 1969 to 2009. We examine three issues: the magnitude of the marriage tax/subsidy and its evolution over time, its effects on the distribution of income (including the effects of different demographic characteristics on the magnitudes and trends), and the causal factors in its evolution (e...

  18. Tax Literacy Rate Among Taxpayers: Evidence from Malaysia

    OpenAIRE

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

    2009-01-01

    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...

  19. MODELING COMBINING TAX REGIMES

    Directory of Open Access Journals (Sweden)

    Prishchenko E. A.

    2016-03-01

    Full Text Available The article discusses the combination of tax regimes as a result of separation from the operating business of the revenues and costs for system of a united tax on imputed income (UTII with the analysis of the tax consequences of such allocation. Three models of taxation were built: both variants of the simplified system of taxation from UTII and common system of taxation with UTII. We propose a rapid method of the most preferred system of taxation for small businesses’ selection depending material to labor costs ratio. All these results could be implemented in the case when the company starts a new type of activity under the rules UTII, and solves the problem in the framework of the tax regime to conduct this activity - UTII applied or not, based on the criterion of tax savings. Using the relations describing the tax burden when combined tax regimes, we can determine what the yield should have a new business line and what cost structure should it have to reduce the tax burden. The main result is proposed approach that can be used as a tool of tax planning activities of small businesses.

  20. 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.

  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. Efficiency of tax bodies' performance

    OpenAIRE

    Fedorovskaya, M.

    2011-01-01

    The problems of assessment of tax bodies' activities efficiency which tax administration faces are touched upon. Suggestions made provide an opportunity for bodies of legislative and executive power to take specific measures aimed at enhancing the system of tax administration in the country. Suggested criteria for assessing tax bodies' performance can be put into practice by tax authorities. A new approach to aspects of solving tasks of control over tax compliance, preventing and excluding ta...

  5. Taxes and gender equity

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

    Brenda Battisti

    questions through an analysis of personal income and consumption taxes in eight countries at different levels of ... Implicit gender biases are also found in consumption taxes, given that males and females have different expenditure patterns. ... and Social Protection in Developing Countries.” The project profile is available at.

  6. Tax Reform & University Development.

    Science.gov (United States)

    Myers, John Holt

    This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

  7. Life After Tax Reform.

    Science.gov (United States)

    Clotfelter, Charles T.

    1987-01-01

    The impact of the Tax Reform Act of 1986 on higher education is discussed. Background on the tax reform movement and the specific provisions of the 1986 law are examined. The law will reduce private donations, raise the cost of college, and raise the cost of operating institutions. (MLW)

  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. Income Tax Tips

    Science.gov (United States)

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  10. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    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...... 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...

  11. 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.

  12. Tax Morale and Optimal Taxation

    OpenAIRE

    Güth, Werner; Sausgruber, Rupert

    2004-01-01

    We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majority of subjects prefer the general income tax regime. The bulk of votes is consistent with actual pay...

  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. China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

    OpenAIRE

    Zhu, Z.; Krug, B.

    2005-01-01

    textabstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local governmen...

  15. 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

  16. 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.

  17. 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.

  18. 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.

  19. Use of accounting for tax search conducted by tax administrator

    OpenAIRE

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  20. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Science.gov (United States)

    2011-10-26

    ...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under... Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury... regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes...

  1. 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)

  2. 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.

  3. 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

  4. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    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...

  5. 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

  6. 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...

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

    OpenAIRE

    Kimberley Scharf

    1997-01-01

    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...

  8. 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 ...

  9. 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.

  10. 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....

  11. 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...

  12. 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...

  13. 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...

  14. 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...... between institutions and social capital, since the same governance institutions have a different impact on the tax haven propensity for countries with different social capital....

  15. 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...

  16. Socially Improving Tax Reforms

    OpenAIRE

    Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin

    2008-01-01

    This paper proposes graphical methods to determine whether commodity-tax changes are "socially improving", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-improving tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey ...

  17. 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...

  18. Excise Taxes with Multiproduct Transactions

    OpenAIRE

    Stephen F. Hamilton

    2009-01-01

    I examine excise taxes levied on multiproduct retailers. Excise taxes reduce equilibrium output and decrease equilibrium product variety in the short run, but taxes can raise output per product in the long run and induce entry. Excise taxes are overshifted into prices in a wide range of cases, including under linear and concave demand conditions, and excise taxes shift less than one-for-one into prices only when demand is highly convex. Multiproduct transactions substantively alter the effici...

  19. Investment Taxes and Equity Returns

    OpenAIRE

    Clemens Sialm

    2006-01-01

    This paper investigates whether investors are compensated for the tax burden of equity securities. Effective tax rates on equity securities vary due to frequent tax reforms and due to persistent differences in propensities to pay dividends. The paper finds an economically and statistically significant relationship between risk-adjusted stock returns and effective personal tax rates using a new data set covering tax burdens on a cross-section of equity securities between 1927 and 2004. Consist...

  20. 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

  1. 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)

  2. 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...

  3. 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.

  4. 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...

  5. From Perspectiva Artificialis to Cyberspace: Game-Engine and the Interactive Visualization of Natural Light in the Interior of the Building

    Science.gov (United States)

    Christakou, Evangelos Dimitrios; Silva, Neander Furtado; Lima, Ecilamar Maciel

    In order to support the early stages of conceptual design, the architect used throughout the years, mockups - scaled physical models - or perspective drawings that intended to predict architectural ambience before its effective construction. This paper studies the real time interactive visualization, focused on one of the most important aspects inside building space: the natural light. However, the majority of physically-based algorithms currently existing was designed for the synthesis of static images which may not take into account how to rebuild the scene - in real time - when the user is doing experiments to change certain properties of design. In this paper we show a possible solution for this problem.

  6. A light weight multichannel analyser and γ -ray spectroscopy system: Application to estimate ^{40}K content in some potassium salts and building materials

    Science.gov (United States)

    Venkataramanan, S.; Ajith kumar, B. P.; Kurup, Kiran K.; Varier, K. M.

    2018-01-01

    A γ -ray spectroscopy system based on a 1^' ' }× 1^' ' } NaI(Tl) detector and 1.5^' ' } photomultiplier tube has been developed at IUAC for teaching laboratory applications involving radioactive sources. Following along the lines of the Phoenix and Expeyes hardware developed in the laboratory earlier, a low-cost, light weight multichannel analyser also has been developed. Here the details about the same are presented. The detector-analyser system has been used as a part of the postgraduate curriculum for measuring ^{40}K content in some potassium salts and common building materials like brick, cement, concrete and sand.

  7. Tax Advantages and Disadvantages of Setting Up a Branch or Daughter Company (Subsidiary) in Finland

    OpenAIRE

    Kruskopf Pomar, Shawnie

    2016-01-01

    Due to recent developments in the global tax sphere countries, especially in Europe have been focusing more on how companies are using tax planning to their own advantage. This has raised a large amount of suspicion and has made it harder for companies to avoid taxes or find other alternatives to lower taxes when doing business. In light of this development, this thesis topic was chosen to focus on how companies will be taxed in Finland when they enter as a branch or daughter company and what...

  8. 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.

  9. 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...

  10. 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.

  11. 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.

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    VAT), yearly contributions of value .... an optimum tax rate that both encourages savings, investment and labour supply, and at the same time ... (VAT and CED) contribution to total revenue and economic growth glucoses more than direct tax.

  13. 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.

  14. 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.

  15. 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...

  16. 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).

  17. The Minnesota income tax compliance experiment: State tax results

    OpenAIRE

    Coleman, Stephen

    1996-01-01

    This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternative strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced services to taxpayers, information messages in letters sent to taxpayers, and a new M-1 tax form. About 47,000 taxpayers participated in the experim...

  18. 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 ...

  19. Cambodian Tax Revenue and Non Tax Revenue : Issues & Proposals

    OpenAIRE

    Sang, Sinavith

    2006-01-01

    Taxation is an important instrument of economic policy in a country. Tax reform deals with wide range of issues of economic policy as well as specific problems of tax structure, design and administration. In the process of improving and drawing tax policies that encounter the requirements of a fast changing economy, society, and polity, tax revenue in Cambodia increased dramatically after the democratic coalition government formed in 1993. Similar to other developing countries Cambodia began ...

  20. Transaction Taxes, Capital Gains Taxes and House Prices

    OpenAIRE

    Nicole Aregger; Martin Brown; Enzo Rossi

    2013-01-01

    Motivated by the search for instruments to contain future housing bubbles, we examine the impact of transaction taxes and capital gains taxes on residential house price growth. We exploit the variation in taxation across Swiss cantons, as well as within-canton changes in taxation over time. We relate these taxes to house price growth observed for 92 regions of the country during the period 1985 - 2009. Our results suggest that higher taxes on capital gains exacerbate house price dynamics whil...

  1. 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.

  2. Tax Tips for Forest Landowners for the 2006 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2006-01-01

    This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

  3. Why Property Tax Limitations Won't Limit Everyone's Taxes.

    Science.gov (United States)

    Picus, Larry

    Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

  4. 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] ...

  5. 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

  6. 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....

  7. 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...

  8. 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.

  9. 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.......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...

  10. 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.

  11. 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.

  12. 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

  13. 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.

  14. Considerations for the Tax Mix

    OpenAIRE

    BOB HAMILTON; CHUN-YAN KUO; SATYA PODDAR

    1988-01-01

    The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of excise and other taxes in Canada than other OECD countries. The second is Canada social security tax share well below the OECD average.

  15. 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

  16. 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...

  17. 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.

  18. Tax Reform and Environmental Taxation

    OpenAIRE

    Gilbert E. Metcalf

    2005-01-01

    I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns on equity).

  19. 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...

  20. 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.

  1. Formation of tax culture in Russia

    OpenAIRE

    Halikova Je.A.; Ginijatullina D.R.

    2014-01-01

    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.

  2. Tax Culture: A Basic Concept for Tax Politics

    OpenAIRE

    Nerré, Birger

    2008-01-01

    I have suggested not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity (e.g. Nerré 2001b, 2002b, 2006a). In the course of continuing globalization two different kinds of disturbances of tax culture have been identified: tax culture shocks and tax culture lags. Both are due to ignorant and/or ethnocentric policy measures...

  3. 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.

  4. Taxing market power

    OpenAIRE

    Jaskold Gabszewicz, Jean; Grazzini, Lisa

    1998-01-01

    We investigate the effectiveness of tax and transfer policies in correcting market distortions when the economy is imperfectly competitive. We perform this analysis in the context of an exchange model representing a bilateral oligopoly situation, which constitutes a particular example of a Shapley-Shubik strategic market game.

  5. 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

  6. 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....

  7. 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.

  8. 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...

  9. 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.

  10. 26 CFR 301.7701-1 - Classification of organizations for federal tax purposes.

    Science.gov (United States)

    2010-04-01

    ... example, a separate entity exists for federal tax purposes if co- owners of an apartment building lease... their properties, they have not created a separate entity for federal tax purposes. Similarly, mere co-ownership of property that is maintained, kept in repair, and rented or leased does not constitute a...

  11. 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…

  12. 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…

  13. China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

    NARCIS (Netherlands)

    Z. Zhu (Ze); B. Krug (Barbara)

    2005-01-01

    textabstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts

  14. Do Taxes Produce Better Wine?

    OpenAIRE

    Martin Ljunge

    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 US 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 a...

  15. 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 US...... 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....

  16. 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...... 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....

  17. 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.

  18. Product Tax Modelling in INFORGE

    OpenAIRE

    Mönnig, Anke

    2008-01-01

    In this paper, the application of INFORGE as an analyzing tool for fiscal policy shocks is introduced by using the example of taxes on products. In recent times, variations of tax rates on product taxes have become rather popular because it is a simple method to consolidate state budget. A detailed modelling of taxes on products is important for further two reasons: (i) they are an important component for the transition from demand at purchasers’ prices to demand at basic prices. (ii) Taxes o...

  19. 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...

  20. Setting the property tax base: Some methodological issues, practice in Serbia and the results

    Directory of Open Access Journals (Sweden)

    Vasiljević Dušan

    2016-01-01

    Full Text Available Since the beginning of decentralization of responsibility for administration of the property tax in Serbia in 2006, this tax has significantly gained in importance for the budgets of local governments. While the first steps towards decentralization of property tax were aimed at broadening the tax base, the latest amendments to the Law on Property Tax make significant steps to introduce modern model of determining the tax base, as a particularly complex and important element of administering this tax from the standpoint of tax equity and revenue generation. In this paper we discuss different approaches to determining the property tax base and their implications. Then we review the current legal framework for determining the property tax base in Serbia. We find positive developments in terms of narrowing application of the dual model of determining the tax base that treated differently physical and legal persons. In the quantitative segment of this research, we use a robust database of local governments' ordinances setting the key elements for determining the property tax in 138 of the total 145 local government units in the country in 2014 and 2015 to apply analyses of the coefficient of variation of individual values of the average prices of different categories of immovable properties in different zones. Then we compare values determined for the year of 2015 with those set for 2014. Based on that research, we find relatively good performance of the current system of taxation of residential buildings but also identify existence of impermissible inconsistencies in determining the property tax base in the case of land (agriculture, forest and construction land, which undermines the principle of tax equity and limits the revenue potential of the property tax.

  1. Analysis of alternative strategies for energy conservation in new buildings

    Energy Technology Data Exchange (ETDEWEB)

    Fang, J.M.; Tawil, J.J.

    1980-12-01

    Building Energy Performance Standards (BEPS) were mandated by the Energy Conservation Standards for New Buildings Act of 1976 (Title III of Energy Conservation and Production Act) to promote energy efficiency and the use of renewable resources in new buildings. The report analyzes alternative Federal strategies and their component policy instruments and recommends a strategy for achieving the goals of the Act. The concern is limited to space conditioning (heating, cooling, and lighting) and water heating. The policy instruments considered include greater reliance on market forces; research and development; information, education and demonstration programs; tax incentives and sanctions; mortgage and finance programs; and regulations and standards. The analysis starts with an explanation of the barriers to energy conservation in the residential and commercial sectors. Individual policy instruments are then described and evaluated with respect to energy conservation, economic efficiency, equity, political impacts, and implementation and other transitional impacts. Five possible strategies are identified: (1) increased reliance on the market place; (2) energy consumption tax and supply subsidies; (3) BEPS with no sanctions and no incentives; (4) BEPS with sanctions and incentives (price control); and (5) BEPS with sanctions and incentives (no price controls). A comparative analysis is performed. Elements are proposed for inclusion in a comprehensive strategy for conservation in new buildings. (MCW)

  2. 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.

  3. 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.

  4. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  5. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    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...... 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...... 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....

  6. 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...

  7. 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

  8. 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.

  9. 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

  10. 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.

  11. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

    We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction......-tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high...

  12. 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.

  13. Carbon tax of Italy; Itaria no tansozei

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-05-05

    In the chemical industry of Italy, it is worried that carbon tax newly introduced may influence to the competitiveness. It has been regarded as receiving this first tax in the Kyoto conference protocol in Europe, and basing on the strategy of Italy government with the aim of the CO{sub 2} emission reduction, and collecting 13 hundred million the total amount. In this effect, 10 lilacs, light oil rise, and 40 lilacs, clear gasoline rise in the gasoline per litter at 32 lilacs, and it has been expected that in the meantime, each 25 lilacs and 27 lilacs cheapen on natural gas and LPG for the automobile. It is worried that the effect indirectly comes out at the electricity rate, when the fuel price of Italy is already Europe, and when it is the highest. (translated by NEDO)

  14. 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...

  15. 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

  16. Confidentiality versus transparency in contemporary tax law

    OpenAIRE

    Anđelković, Mileva

    2017-01-01

    Dilemma with regard to defining limit between tax confidentiality and tax transparency is particulary expressed in contemporary tax law. International tax relations indicate that countries tend towards fostering tax transparency with the expect of better collection of taxes and fair distribution of tax burden. The right to secrecy and confidentiality of personal data, as one of the basic rights, guarantees taxpayers that data collected about them shall be used only for the purpose of taxation...

  17. 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)

  18. 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)

  19. Predicting tax avoidance by means of a social network

    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

  20. 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

  1. TAX RISK MANAGEMENT IN THE MODEL TAX CONTROL INUNIVERSITIES

    OpenAIRE

    Evloeva M.M.

    2012-01-01

    This article discusses the features of tax risks in educational institutions. Purpose: To prevent violations of tax laws, reducing the likelihood oftax risks. Methodology: the creation of institutions of higher education in the department of internal fiscal control and the introduction of the method of tax risk management. Results: of the study clarified and systematized the purpose and objectives of fiscal control of higher education institutions have been identified and classified riskoobra...

  2. 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.

  3. 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.

  4. 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...

  5. 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...... fishermen or hunters (here named "bureaucratic tax-seeking"). Second, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Taxing citizens or firms is then like harvesting rents from a natural resource and therefore we apply a common-pool resource...

  6. The Importance of Property Taxes to the Future of School Finance.

    Science.gov (United States)

    Augenblick, John

    1984-01-01

    Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

  7. 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…

  8. 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

  9. 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.

  10. 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.

  11. 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

  12. 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.

  13. 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.

  14. Residential lighting design

    CERN Document Server

    Steffen, Marcus

    2014-01-01

    Good lighting is essential to a building. An effective design is not just about introducing light into a space, but rather an appreciation of how the space will be used. A good lighting design is so intertwined with the building that it is only noticed in its absence. This book introduces the tools of the lighting designer and explains how to produce a lighting design for a home. Looking at the nature of light and introducing different lamps and light fittings available, it explains the basics of lighting design and how to provide atmosphere through the play of light and shadow. It gives room-

  15. 7 CFR 1925.3 - Servicing taxes.

    Science.gov (United States)

    2010-01-01

    ... each borrower to pay taxes promptly in order to avoid any penalties. Normally, this can be accomplished... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible...

  16. 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...... fractions under 'household waste', it has provided an important incentive for separate collection....

  17. Corporate income taxes and entrepreneurship

    OpenAIRE

    Block, Jörn

    2016-01-01

    Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates, whereas highly complex tax codes reduce them. Policymakers should understand the effects and underlying mechanisms that determine how cor...

  18. 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

  19. Trade Effects of Export Taxes

    OpenAIRE

    Olga Solleder

    2013-01-01

    Export taxes usage has recently risen. They are widely presumed to affect trade, but the lack of data has prevented a systematic evaluation of their trade effects. Based on a new dataset of tax rates at the product level, this paper estimates the distortionary trade effects of export taxes. The results, which are based on theory-consistent estimation of a structural gravity model, indicate that the elasticity of trade quantities to tax is -1.8 on average, rising to -5.5 for extractive sectors...

  20. 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

  1. 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....

  2. 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.

  3. Property Taxes and Elderly Mobility.

    Science.gov (United States)

    Shan, Hui

    2010-03-01

    The 2000-05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

  4. 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.

  5. 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

  6. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53... Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general rules relating to the failure to file tax return or to pay tax, see the regulations under section 6651 contained...

  7. 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...

  8. 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

  9. 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,

  10. 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...

  11. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

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

  12. 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.

  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. Push for higher tobacco taxes in West Africa | IDRC - International ...

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

    2016-05-05

    May 5, 2016 ... For the tobacco industry, West Africa is a lucrative market. Although detrimental to health, tobacco consumption is on the rise, particularly among young people. Stringent tax policies on tobacco products are a proven strategy to counter tobacco use at the national, regional, and global levels. In light of the ...

  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. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

    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 emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_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.

  17. Symmetric tax competition under formula apportionment

    OpenAIRE

    Eggert, Wolfgang; Schjelderup, Guttorm

    2003-01-01

    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.

  18. 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.

  19. 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...

  20. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic

  1. Local Tax Reform in Pennsylvania.

    Science.gov (United States)

    Hartman, William T.

    This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

  2. Fund Raising After Tax Reform.

    Science.gov (United States)

    McNamee, Mike

    1987-01-01

    Major implications for fund raising in higher education due to the Tax Reform Act of 1986 are discussed. A list of fund- raising resolutions includes: going back to basics and working harder; consequences of last year's donation rush; and answering questions on the new alternative minimum tax. (MLW)

  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. 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...

  5. 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.

  6. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... 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...

  7. 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

  8. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... 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...

  9. 26 CFR 20.0-2 - General description of tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... 26 Internal Revenue 14 2010-04-01 2010-04-01 false General description of tax. 20.0-2 Section 20.0...

  10. 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

  11. 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.

  12. 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.)

  13. 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.

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

    OpenAIRE

    Kohlhase, Saskia

    2016-01-01

    Using 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 differences. Only firms with positive pre-tax book income and negative taxable income (double-picture firms) drive the positive association between TLCFs and temporary book-tax differences. Conversely, the positive asso...

  15. 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...

  16. 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

  17. 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.

  18. 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...

  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. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... the amount of tax has been reported and calculated correctly. The likely respondents are owners of... administration of any internal revenue law. Generally, tax returns and tax return information are confidential...

  1. 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...

  2. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

    The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax...

  3. 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...

  4. 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

  5. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

    Casal, Sandro; Kogler, C.; Mittone, Luigi; Kirchler, Erich

    2016-01-01

    Reducing the social distance between taxpayers and tax authorities boosts taxpayers' acceptance of tax load and tax compliance. In the present experiment participants had the opportunity to pay their tax due either as one single compliance decision or as separate compliance decisions for each type

  6. 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.

  7. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... income statement to meet the actual liability for such taxes. As the exact amount of taxes become known... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the...

  8. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

    ... or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Assessable Penalties § 70.96 Failure to file tax return or to pay tax. (a) Addition to the tax—(1) Failure to...) of this section. (2) Failure to pay tax shown on return. In case of failure to pay the amount shown...

  9. 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...

  10. 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...

  11. 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

  12. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  13. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines...... 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...... 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...

  14. 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

  15. Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues

    OpenAIRE

    Bernardi, Luigi; Fumagalli, Laura; Gandullia, Luca

    2005-01-01

    The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and Thailand

  16. 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.)

  17. Tax Policy Formulation in Australia

    OpenAIRE

    Rob Heferen; Nicole Mitchell; Ian Amalo

    2013-01-01

    This article discusses the tax policy making process in Australia. It outlines the role of key agencies in this process and highlights some of the key developments in governance and consultation arrangements that have occurred over the past decade.

  18. Green tax reforms and habits

    Energy Technology Data Exchange (ETDEWEB)

    Miguel, Carlos de; Manzano, Baltasar [Universidad de Vigo and Rede, Lagoas-Marcosende, s/n, 36200 Vigo (Spain)

    2011-01-15

    Using a dynamic general equilibrium model, we explore the role of habit formation when analyzing green tax reforms under the double dividend hypothesis. We assume increases in energy taxes and adjust capital taxation in a revenue-neutral framework to evaluate the effects on welfare. Since the existence of an environmental dividend is uncontroversial, we mainly focus on the efficiency dividend. Our findings show that, when taxes on household energy consumption increase, habits and transitional dynamics alter household decisions, and change the efficiency dividend. However, when the tax increase is on energy used as an input, reform always induces a welfare cost in terms of efficiency. In this case, habits play a less important role. (author)

  19. 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...

  20. 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...

  1. EQUITY AND INCOME TAX REDISTRIBUTION

    OpenAIRE

    PALTINEAN LUMINITA; SCHIAU LAURA LIANA; MOGA AURA CARMEN; TULAI CONSTANTIN

    2010-01-01

    Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.

  2. The School Property Tax Reconsidered.

    Science.gov (United States)

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  3. Socially-Efficient Tax Reforms

    OpenAIRE

    Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin

    2002-01-01

    We propose graphical methods to determine whether commodity-tax changes are "socially efficient", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey data. The ...

  4. 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...

  5. Health Insurance and Tax Policy

    OpenAIRE

    Karsten Jeske; Sagiri Kitao

    2006-01-01

    The U.S. tax policy on health insurance favors only those offered group insurance through their employers, and is highly regressive since the subsidy takes the form of deductions from the progressive income tax system. The paper investigates alternatives to the current policy. We find that a complete removal of the subsidy results in a significant reduction in the insurance coverage and serious welfare deterioration. There is, however, room for improving welfare and raising the coverage, by e...

  6. 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...

  7. Mental Accounting Effects of Income Tax Shifting

    OpenAIRE

    Naomi E. Feldman

    2010-01-01

    This paper analyzes a 1992 decrease in U.S. federal income tax withholding that shifted the timing of income tax payments while leaving ultimate tax burdens unchanged. Consequently income typically received as a lump-sum refund on filing a tax return was shifted into the previous year's monthly income. This paper considers the impact of the withholding change in the context of mental accounting and finds a decrease in the probability that households contributed to a tax-preferred retirement a...

  8. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  9. Income Tax in France

    CERN Document Server

    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). ...

  10. Income Tax in France

    CERN Document Server

    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...

  11. 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...

  12. The local property taxes and municipal federalism. Current and future inequity condition of Italian Property Taxation

    Directory of Open Access Journals (Sweden)

    Michele Argiolas

    2013-08-01

    Full Text Available The main purpose of this paper is to analyze and compare the current local tax on real estate and the future and assessing criticality. The tax base is calculated by applying calculation methods that differ depending on the type of property you must tax. For buildings used for residential, the tax base is calculated on the basis of the cadastral income; in the case of building land is rather used the market value of land and buildings and, for rent, rural manor. The land property values are always lower than market values, which is because some time trying to implement a revision of the class with the objective of bringing the two values. The reclass procedure has recently been adopted in the municipality of Milano where it was decided to reclass of buildings located within a few micro-climates for the most central, in which houses were originally built affordable housing to meet the housing needs of the social classes poor and that over time turned into mansions in the city center. From 1 January 2012, the Imu will come into force, only municipal tax, which replaces the current Ici; the two taxes differ in the higher fixed rate (7.6 ‰, which does not involve substantial modifications to the old system tax. In this way, the result will be to produce an increase in the tax burden without solving the inequalities of the old system but increasing the gap. The Implementation Act contains provisions which IMU when applied to allow municipalities to solve some problems present in the Ici.

  13. 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...

  14. 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...

  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. 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...

  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. 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.

  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. 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

  2. Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

    OpenAIRE

    Azémar, Céline; Dharmapala, Dhammika

    2016-01-01

    The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs’ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence coun...

  3. Property Tax Reform in China : Optional property tax proposals and the effects on residence price

    OpenAIRE

    Xu, Yiyi

    2011-01-01

    This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base, tax rates and tax relief, and also provides some interesting property tax proposals for Shanghai and estimates the effects of property tax reform on residence price.This paper selects a case study of Shanghai which can provide useful methods or findings to other cases characterized by similar traits and situations. Through observation and analysi...

  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. Telecommunications Tax Design: The Role of A Preexisting Labor Tax Distortion

    OpenAIRE

    Lee, Fitzroy A.

    2002-01-01

    The paper assesses the effects of a preexisting labor tax on the relative efficiency of a capital tax and a sales tax on the telecommunications sector. Public finance theory predicts that the efficiency costs of a sales tax increase when there is a preexisting labor tax, but the theory is ambiguous as to the effect of the preexisting labor tax on the efficiency costs of a capital tax. Using a numerical general equilibrium model I show that the efficiency costs of both taxes are of the same or...

  6. 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...

  7. 27 CFR 19.271 - Construction of buildings

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Construction of buildings 19.271 Section 19.271 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Construction of buildings Buildings in which spirits, denatured spirits, articles, or wines are produced...

  8. 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.

  9. Can Soft Drink Taxes Reduce Population Weight?

    Science.gov (United States)

    Fletcher, Jason M; Frisvold, David; Tefft, Nathan

    2010-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

  10. The Danish tax on saturated fat

    DEFF Research Database (Denmark)

    Vallgårda, Signild; Holm, Lotte; Jensen, Jørgen Dejgård

    2015-01-01

    arguments and themes involved in the debates surrounding the introduction and the repeal. SUBJECTS/METHODS: An analysis of parliamentary debates, expert reports and media coverage; key informant interviews; and a review of studies about the effects of the tax on consumer behaviour. RESULTS: A tax...... that it harmed the economy and had no positive influence on health, rather the contrary. Few policy actors defended the tax. Public health had a prominent role in the politicians’ arguments for introducing the tax but was barely mentioned in the debate about the repeal. Shortly after the repeal of the tax...... indicates that the tax was effective in changing consumer behaviour....

  11. Can Soft Drink Taxes Reduce Population Weight?

    Science.gov (United States)

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

  12. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...... with banking secrecy. In this paper, we estimate the impact of the source tax on Swiss bank deposits held by EU residents while using that non-EU residents were not subject to the tax to apply a natural experiment methodology. We find that the 15% source tax caused Swiss bank deposits of EU residents to drop...

  13. General Consideration on Legal Tax Evasion vs. Tax Fraud

    Directory of Open Access Journals (Sweden)

    Octavia-Daniela Steriopol

    2010-12-01

    Full Text Available The article is a brief overview of tax evasion as a complex social and economicphenomenon, of utmost importance, that today’s states confront with; its consequences seek to limitas much as possible, by legal and fiscal means, the eradication, which, at this point, is virtuallyimpossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect ofthe phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’activity.

  14. 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

    be developed. Hydronic radiant ceiling systems with large surfaces for heat transfer are well suited for the usage of LTH-HTC. In this paper, the aim is to create a system that can be flexible and include ventilation. The system analysed are a suspended capillary tube ceiling placed on top of perforated gypsum...... 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...

  15. Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia

    Directory of Open Access Journals (Sweden)

    Heni PURWANTINI

    2017-12-01

    Full Text Available The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesian Stock Exchange and belongs to LQ45 during 2013 to 2015. The number of companies sample taken by purposive sampling is 23 corporations, therefore total observation is 69 observations. The acquired data analysed by path analysis. This research conclude that conservatism accounting practice significantly influence book tax difference practice but did not influence tax avoidance. Conservatism accounting practice is also has no influence towards tax avoidance committed by book tax differences. This book tax difference is only significantly influential to commit tax avoidance. This research can contribute in taxation field as input in tax planning formulation.

  16. 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

  17. Tax avoidance: Definition and prevention issues

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    Full Text Available The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike. As opposed to tax evasion (which is illegal, the phenomenon of tax avoidance calls for careful consideration of state fiscal interests and a highly precise demarcation of the thin line between the acceptable and unacceptable conduct. In many contemporary states, tax avoidance (which implies a formal behaviour of tax payers within the limits of tax legislation but contrary to the tax regulation objectives is declared to be illegitimate. State authorities do not want to tolerate such activity, which results in tax payers' reduction or avoidance of tax liabilities. We should also bear in mind that all tax payers have the tax planning option at their disposal, by means of which they make sure that they do not pay more tax than they are legally obliged to. However, in case they skilfully use the tax regulation flaws and loopholes for the sole purpose of tax evasion, and/or resort to misrepresentation and deceptive constructs, they are considered to be exceeding the limits of acceptable tax behaviour. In comparison to the specific anti-abuse measures which have been built into some national tax legislations, there is a growing number of states that introduce the general anti-abuse legislations, which is based on judicial doctrines or statutory legislation. Yet, there is a notable difference among the envisaged anti-abuse measures depending on whether the national legislation is based on the Anglo-American or European-Continental legal system. The efficiency of applying these general anti-abuse rules in taxation largely rests on their interpretation as well as on their relationship with the principle of legality.

  18. Ability-to-pay principle in the Montenegro tax system: Constitutional court case practice and legislative approach

    Directory of Open Access Journals (Sweden)

    Vukčević Ilija

    2014-01-01

    Full Text Available The tax systems of many countries have faced major changes because of the global financial crisis. A budget deficit and decrease in revenues have forced the Montenegrin legislators to introduce new taxes and to increase the rates of already existing taxes. Indirect taxes (VAT, excises and custom duties represented the biggest source of tax revenues in 2011 and 2012. Due to this fact, changes in the tax system were scrutinized in the light of their social effects, especially regarding the principle of ability-to-pay. This article will analyze the understanding of this principle in the case practice of the Constitutional Court of Montenegro and the Parliament of Montenegro. Precisely, it will show that these two important institutions do not understand this important tax principle correctly.. On one side, the analysis will show conclusions of the Constitutional Court of Montenegro that there is no legal basis for the introduction of the ability-to-pay principle in the Montenegrin tax system and that it has no authorization to assess the impact that the burden of a fiscal duty has on taxpayers are totally incorrect. On the other side, the introduction of the progressive tax scale regarding employment income earned only from a single employer had left other types of income and employment income generated from more than one employer out of the tax progression.

  19. Trade implications of environmental taxes

    International Nuclear Information System (INIS)

    Klepper, G.

    1994-01-01

    The general equilibrium impact of environmental taxes does not consist simply consist in a reduction of international trade. This rather depends on the particular circumstances in which the tax is imposed. The trade impacts of environmental regulation which have been measured empirically are almost negligable. Even simulation studies predict strong effects only for very few sectors of the economy. Since the environmental taxes are imposed in order to induce a reallocation of the economy away from the polluting towards the less polluting activities, one can not expect that the polluting industries will not need to shrink or need to introduce abatement measures. This internal reallocation will necessarily be accompanied by a restructuring of trade between economies. Hence, mitigating these trade effects is about as meaningful as mitigating the internal restructuring of the economy. (orig./UA)

  20. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  1. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  2. Effects of IFRS adoption on tax avoidance

    Directory of Open Access Journals (Sweden)

    Renata Nogueira Braga

    Full Text Available ABSTRACT This study investigates the association between mandatory International Financial Reporting Standards (IFRS adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through tax planning activities, whether these are legal, questionable, or even illegal. Three measures of tax avoidance are used and factors at the country and firm level (that have already been associated with tax avoidance in prior research are controlled. Using samples that range from 9,389 to 15,423 publicly-traded companies from 35 countries, covering 1999 to 2014, it is found that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and the volume of accruals are controlled, both of which are considered potential determinants of this relationship. Furthermore, the results suggest that after IFRS adoption, firms in higher book-tax conformity environments engage more in tax avoidance than firms in lower book-tax conformity environments. It is also identified that engagement in tax avoidance after IFRS adoption derives not only from accruals management, but also from practices that do not involve accruals. The main conclusion is that companies engage more in tax avoidance after mandatory IFRS adoption.

  3. A post-occupancy monitored evaluation of the dimmable lighting, automated shading, and underfloor air distribution system in The New York Times Building

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Eleanor S. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Fernandes, Luis L. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Coffey, Brian [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); McNeil, Andrew [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Clear, Robert [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Webster, Tom [Univ. of California, Berkeley, CA (United States); Bauman, Fred [Univ. of California, Berkeley, CA (United States); Dickerhoff, Darryl [Univ. of California, Berkeley, CA (United States); Heinzerling, David [Univ. of California, Berkeley, CA (United States); Hoyt, Tyler [Univ. of California, Berkeley, CA (United States)

    2013-01-01

    With aggressive goals to reduce national energy use and carbon emissions, the US Department of Energy will be looking to exemplary buildings that have already invested in new approaches to achieving the energy performance goals now needed at a national level. The New York Times Building, in New York, New York, incorporates a number of innovative technologies, systems and processes and could become a model for widespread replication in new and existing buildings. Post-occupancy data are invaluable in establishing confidence in innovation. A year-long monitored study was conducted to verify energy performance, assess occupant comfort and satisfaction with the indoor environment, and evaluate impacts on maintenance and operations. Lessons learned were derived from the analysis; these lessons could help identify and shape policy, financial, or supporting strategies to accelerate diffusion in the commercial building market.

  4. A Post-Occupancy Monitored Evaluation of the Dimmable Lighting, Automated Shading, and Underfloor Air Distribution System in The New York Times Building

    Energy Technology Data Exchange (ETDEWEB)

    Lee, E. S. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Fernandes, L. L. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Coffey, B. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); McNeil, A. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Clear, R. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Webster, T. [Univ. of California, Berkeley, CA (United States); Bauman, F. [Univ. of California, Berkeley, CA (United States); Dickerhoff, D. [Univ. of California, Berkeley, CA (United States); Heinzerling, D. [Univ. of California, Berkeley, CA (United States); Hoyt, T. [Univ. of California, Berkeley, CA (United States)

    2013-01-01

    With aggressive goals to reduce national energy use and carbon emissions, the U.S. Department of Energy (DOE) will be looking to exemplary buildings that have already invested in new approaches to achieving the energy performance goals now needed at a national level. The New York Times Building, in New York, New York, incorporates a number of innovative technologies, systems and processes and could become model for widespread replication in new and existing buildings. A year-long monitored study was conducted to verify energy performance, assess occupant comfort and satisfaction with the indoor environment, and evaluate impact on maintenance and operations. Lessons learned were derived from the analysis; these lessons could help identify and shape policy, financial, or supporting strategies to accelerate diffusion in the commercial building market.

  5. HALO: Wearable Lighting

    OpenAIRE

    Zhao, Nan; Paradiso, Joseph A.

    2015-01-01

    What if lighting were not fixed to our architecture but becomes part of our body? Light would be only where it is needed. Buildings would light up brightly when busy, and dim down when people leave. Lighting would become more energy efficient, more personal, and colorful, tailored to individual needs. What applications beyond illumination would be possible in such a scenario? Halo is a wearable lighting device that aims to investigate this question. More specifically Halo explores the potenti...

  6. 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 elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  7. Tax Reforms in Nigeria: Case against Tax Incentives | Omesi ...

    African Journals Online (AJOL)

    The paper revealed that huge sums of tax revenue are being lost annually by the Nigerian Customs service due to under assessment of payable duties, unauthorized transfer of funds, abuse of waivers, concessions, exemptions and non-remittance of government revenue. Based on these revelations, the paper suggests ...

  8. Tax incentives and enhanced oil recovery techniques

    International Nuclear Information System (INIS)

    Stathis, J.S.

    1991-05-01

    Tax expenditures-reductions in income tax liability resulting from a special tax provision-are often used to achieve economic and social objectives. The arguments for petroleum production tax incentives usually encompass some combination of enhancing energy security, rewarding risk, or generating additional investment in new technologies. Generally, however, some portion of any tax expenditure is spend on activities that would have occurred anyway. This paper is a review of tax incentives for petroleum production found two to be of questionable merit. Others, including tax preferences for enhanced oil recovery methods, which offered the potential for better returns on the tax dollar. Increased use of enhanced oil recovery techniques could lead to additional environmental costs, however, and these need to be factored into any cost-benefit calculation

  9. NM Property Tax Rates - September 2011

    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...

  10. NM Property Tax Districts November 2010

    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...

  11. TAX-REFORM - DREAMING ABOUT TOUGH REALITIES

    NARCIS (Netherlands)

    DEKAM, F

    1992-01-01

    This paper discusses four papers concerned with tax reform. It is concluded that tax reform has had a rather limited impact on behaviour so far but that governments should press ahead with gradual improvement and not expect dramatic results.

  12. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner; Riise Johansen, Thomas; Pearson, Thomas C.

    2016-01-01

    This paper examines the case of Starbucks’ UK branch, which became subject to massive public criticism over alleged tax avoidance. Despite Starbucks arguing that its transfer pricing practices were in full compliance with regulatory requirements, public pressure for higher corporate tax payments...... led Starbucks to increase its UK tax payment on transfer pricing income beyond regulatory requirements. This case study suggests that MNE tax behavior on international transfer pricing is not strictly a matter of compliance with formal tax regulation. We demonstrate the way an MNE attempts to re......-driven discipline to be dealt with by accounting and tax experts. Instead, MNEs face the task of establishing a complex fit with their environment beyond the typical stakeholders with transfer pricing, i.e. tax authorities. These include government officials, tax activists, and consumers who voice...

  13. NM Property Tax Districts December 2013

    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...

  14. Organization of Tax Control in Ukraine

    Directory of Open Access Journals (Sweden)

    Zamaslo Olha T.

    2017-04-01

    Full Text Available The article researches the essence and characteristics of tax control as an important element of the State regulation of economy. The main directions and modalities of tax control are considered in detail. The main tendencies and problem points of tax control in Ukraine have been studied. Efficiency of the controlling bodies has been analyzed, the main directions of their activities in the sphere of tax enforcement have been provided. Directions for improving the organization of tax control in the context of overcoming the existing deficiencies in the controlling and inspecting activities of the tax authorities have been determined. It has been concluded that the improvement of tax control is one of the key directions of reforming the Ukrainian tax system.

  15. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes. This general statement is nevertheless an oversimplification of reality. Comparative law indeed......In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economic...... area, should harmonize or coordinate their policies in tax matters. However, little attention has been paid so far to a more basic question: who are corporate taxpayers? Are they defined in the same way over Europe? This may be explained by the fact that the vast majority of tax systems accept the same...

  16. Distributional Effects of Environmental Taxes in Estonia

    Directory of Open Access Journals (Sweden)

    Helen Poltimäe

    2013-01-01

    Full Text Available This paper analyses the distributional effects of Estonian environmental taxes in 2000-2007 and recent reforms in 2008 using Estonian Household Budget Survey data and a microsimulation model. The results show that the share of environmental taxes in consumption expenditures is about 1-1.5%. Environmental taxes in 2000- 2007 were progressive due to the progressivity of motor fuel excises, which was the largest component of the environmental taxes until 2007. Since 2008, the taxes are less progressive, because of the new electricity excise and increased taxes on gas and other inputs used for distance domestic heating. To minimize the disproportionate effect of future ecological tax reform on low-income households, close monitoring of tax developments is required and necessary compensatory policies need to be implemented

  17. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  18. Environmental tax reform: the Swedish experience

    International Nuclear Information System (INIS)

    Sterner, T.

    1994-01-01

    As part of a general tax reform taxes on energy and transport were increased heavily around 1991. The following year industry succeeded in repealing a number of the taxes on energy. This reform was financed by further increasing the energy taxes for the household and transport sectors. Generally it appears that the energy tax and the carbon tax are successful as revenue raisers while their environmental effect will only be seen in the long run. On the other hand such taxes as on sulphur and the tax differentiation on leaded fuel, as well as the differentiation between different qualities of diesel and fuel oil, have been very successful in an environmental sense, but have not given any substantial revenue contributions. (author)

  19. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  20. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

  1. Should the average tax rate be marginalized?

    Czech Academy of Sciences Publication Activity Database

    Feldman, N. E.; Katuščák, Peter

    -, č. 304 (2006), s. 1-65 ISSN 1211-3298 Institutional research plan: CEZ:MSM0021620846 Keywords : tax * labor supply * average tax Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp304.pdf

  2. Do Individuals Perceive Income Tax Rates Correctly?

    Science.gov (United States)

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

  3. Integrated Building Design

    DEFF Research Database (Denmark)

    Heiselberg, Per

    In the first half of the 20th century, HVAC systems and artificial lighting were developed to meet indoor comfort needs. Before the introduction of mechanical systems, climate - not building style or appearance - was the major determinant of building form. Comfort was achieved through passive means...... and architectural features built into the design. However, with the advent of new technologies, architects were no longer constrained by the need to ensure that buildings had ample daylighting, remained airy and cool in the summer and warm in the winter. Since HVAC systems and artificial lighting could satisfy...... comfort needs, architects could pursue unrestricted designs without making comfort part of the architectural design....

  4. How would a flat tax affect small businesses?

    OpenAIRE

    John E. Golob

    1996-01-01

    The U.S. Congress is considering several strategies to reform the federal income tax system. The most widely discussed strategy, a flat tax, would tax income received by businesses and individuals at the same low, flat rate. Flat tax proposals would eliminate most tax deductions and tax credits but would increase the personal exemption for individual taxpayers. While the debate continues over whether a flat tax would be fair to individual taxpayers, assessing the effect of a flat tax on econo...

  5. The consequences of different strategies for measuring tax evasion behavior

    OpenAIRE

    Ghavam Ahmadi; Ali Bayat; Homa Doroudi

    2014-01-01

    This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as in...

  6. Administrative costs of property tax in the Czech Republic

    OpenAIRE

    Břetislav Andrlík

    2010-01-01

    The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using th...

  7. Work performance and tax compliance in flat and progressive tax systems

    NARCIS (Netherlands)

    Pantya, Jozsef; Kovacs, Judit; Kogler, C.; Kirchler, Erich

    2016-01-01

    Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system

  8. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that...

  9. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... temporary regulations that provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that...

  10. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2013-09-04

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that...

  11. 76 FR 53819 - 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..., July 18, 2011, providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that...

  12. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... temporary regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that...

  13. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

    ... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

  14. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  15. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... of a hotel, is subject to the generally imposed income tax. A comparison between the tax burden of... to a gross income tax on income from country X that is not attributable to a trade or business... required by country X law to withhold the gross income tax from payments they make to nonresidents, and to...

  16. Analyzing macroeconomic indicators of the tax system from a tax-cultural perspective

    OpenAIRE

    Levišauskaitė, Kristina; Šinkūnienė, Kristina

    2010-01-01

    The article includes the concept of tax culture, the overview of its evolution and determinative factors, the main possibilities of tax culture expression and measurement options for tax macroeconomic indicators, as well as the definition, analysis and assessment of macroeconomic indicators reflecting tax culture in terms of the attitude and behaviour.

  17. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    Science.gov (United States)

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  18. Analysis of behavior of sales tax due to implementation of national consumption tax

    Directory of Open Access Journals (Sweden)

    Luisa Fernanda Corredor-López

    2014-12-01

    Full Text Available This paper focuses on analyzing the taxation behavior in terms of taxpayers, tax collection and economic activities, both in sales tax for the fiscal periods 2012 and 2013, and in the national tax to the consumption during the fiscal period 2013. This analysis centers on knowing the effects of the taxation reform in 2012 regarding these two taxes.

  19. Income tax considerations for forest landowners in the South: a case study on tax planning

    Science.gov (United States)

    Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

    1999-01-01

    Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

  20. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    Science.gov (United States)

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  1. Tax Equity in the Fifty States. The CAPE Measure. Taxes: How the States Measure Up.

    Science.gov (United States)

    Fuchs, Diane; Rabin, Steve A.

    This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…

  2. Income taxes and the composition of pay

    OpenAIRE

    Brunello, Giorgio; Comi, Simona; Sonedda, Daniela

    2006-01-01

    According to the standard principal-agent model, the optimal composition of pay should balance the provision of incentives with the individual demand for insurance. Do income taxes alter this balance? We show that the relative share of PRP on total pay is reduced by higher average taxes, and is affected in a complex way by higher marginal tax rates. Empirical evidence based on the British Household Panel Survey, which exploits the UK 1999 Tax Reform, supports the theoretical predictions of th...

  3. PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA

    OpenAIRE

    Sari, Deni Purnama; Purwaningsih, Anna

    2014-01-01

    This study aims to determine the effect of the tax book differences on earnings management. The population in this study were the manufacturing companies listed at the Stock Exchange at the observation period of 2009 to 2011. The samples in this study consisted of 140 samples obtained through the purposive sampling technique. The independent variable of this study was the book tax differences. Book tax differences in this study were presented by the large positive book tax differences (LPBTD)...

  4. Audit fees and book-tax differences

    OpenAIRE

    Hanlon, Michelle; Krishnan, Gopal V.; Mills, Lillian F.

    2010-01-01

    We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative to those that are tax avoiders (i.e., have low cash effective tax rates). Our evidence is consistent with large book-tax differences representing an observable proxy f...

  5. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

    Full Text Available The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise. .

  6. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable.......This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  7. Environmental Consideration in Tax Policy Design

    OpenAIRE

    John Whalley

    1997-01-01

    This paper discusses how environmental considerations will affect tax policy in the decades ahead. It argues that in the future, interactions between tax and environmental policy are likely to go well beyond recent discussion of double dividend issues and internalization of environmental externalities via tax policy will be the goal, which inevitably will involve the particular rather than the general. As a result, notions of neutrality which dominate current thinking on tax design will come ...

  8. Regional features of the individual income tax

    OpenAIRE

    L. V. Demina; V. A. Semenova

    2016-01-01

    Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation o...

  9. A Comparison of Alternative Tax Bases

    OpenAIRE

    John Freebairn

    2005-01-01

    The revenue, efficiency, equity and operating costs properties of alternative tax bases or taxable sums are compared and contrasted. Initially the assessment is made for generic, comprehensive tax bases on income and consumption flows, wealth stocks, and on transactions. On the criteria of efficiency and equity, there are unresolved conceptual and empirical arguments in choosing between income, consumption and wealth tax bases, but general revenue raising transaction taxes are inferior. In pr...

  10. BEPS Action Plan: Global Tax Cooperation

    OpenAIRE

    Andrei Shelepov

    2016-01-01

    Given the dynamics of economic and financial globalization, national tax authorities often do not have adequate tools to effectively combat tax avoidance practices that exploit gaps in the existing tax rules. To address the global problem of tax base erosion and profit shifting (BEPS), the Organisation for Economic Co-operation and Development (OECD) and the Group of 20 (G20) have consolidated their efforts on an equal footing. Their joint BEPS Action Plan allowed to involve more than 100 cou...

  11. Tax holidays in a BEPS-perspective

    OpenAIRE

    Bjerkestuen, Hilde Mæhlum; Wille, Hans Georg

    2015-01-01

    This is the accepted and refereed manuscript to the article. Available at http://www.kluwerlawonline.com/ A tax holiday is a time-limited exemption from taxation and one of the most commonly employed tax incentives in developing countries. The main objective behind tax holidays is to attract foreign direct investment (FDI), as this is believed to stimulate economic growth and development. An exemption from taxation under a tax holiday could encourage investors to invest in developing...

  12. Do Dividend Taxes Affect Corporate Investment?

    OpenAIRE

    Annette Alstadsæter; Martin Jacob; Roni Michaely

    2014-01-01

    We test whether dividend taxes affect corporate investments. We exploit Sweden’s 2006 dividend tax cut of 10 percentage points for closely held corporations and five percentage points for widely held corporations. Using rich administrative panel data and triple-difference estimators, we find that this dividend tax cut affects allocation of corporate investment. Cash-constrained firms increase investment after the dividend tax cut relative to cash-rich firms. Reallocation is stronger among c...

  13. TAX REFORM AND BEEF COW REPLACEMENT STRATEGY

    OpenAIRE

    Innes, Robert; Carman, Hoy F.

    1988-01-01

    This paper models optimal beef cow replacement strategy in a stochastic environment under U.S. income tax rules effective before and after the Tax Reform Act of 1986. Under each tax regime, the producer's buy versus raise decision and optimal culling age choice are analyzed. Per-cow profit levels are also calculated. Results of the numerical analysis indicate that tax law changes, particularly the loss of the capital gains exclusion and restrictions on preproduction expensing, will have signi...

  14. LEVIATHAN, TAXES AND THE GEESE: (WHY DO WE NEED A TAX CONSTITUTION?

    Directory of Open Access Journals (Sweden)

    Coskun Can Aktan

    2009-01-01

    Full Text Available The taxing power of the government was misused by rulers throughout the history everywhere. Tax rates, tax bases and tax related decisions were changed frequently, and those changes brought new burdens on individuals. Taxplotation is a phenomenon caused by Leviathan (unlimited excessive government power. How can individuals be protected from tax exploitation? How can tax abuse of the governments be stopped? How can arbitrary and discretionary power of the politicians be limited in modern democracies? What effective measures can be taken against tax abuse? Those are the main questions that we aim to explore, analyze and answer

  15. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

    OpenAIRE

    Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; Peichl, Andreas

    2012-01-01

    This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is less costly. Based on unique cross-country micro data and an IV approach to rule out reverse causality, we find empirical support fo...

  16. Taxing junk food: applying the logic of the Henry tax review to food.

    Science.gov (United States)

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  17. 47 CFR 32.7400 - Nonoperating taxes.

    Science.gov (United States)

    2010-10-01

    ... computing book depreciation on the property with respect to which the tax credits relate. (c) This account... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes...

  18. Tax policy and labor market performance

    NARCIS (Netherlands)

    A.L. Bovenberg (Lans)

    2003-01-01

    textabstractIn exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models. The impact of tax policy on labor market performance depends importantly on various other

  19. Taxes; Business Education: 6463.02.

    Science.gov (United States)

    Luksa, Cecelia

    This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

  20. 7 CFR 1436.14 - Taxes.

    Science.gov (United States)

    2010-01-01

    ... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's security interest in all collateral or land securing the note evidencing the loan. To protect its interests, CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

  1. Does tax competition really promote growth?

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Lockwood, Ben

    2010-01-01

    This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...

  2. 16 CFR 460.22 - Tax claims.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true. ...

  3. Addressing inequality and poverty with tax instruments

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2011-01-01

    Full Text Available There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income tax model of Western Europe. Most Central and Eastern European (CEE countries have recently reformed their income tax systems by introducing some form of flat tax scheme, while in numerous countries of Western Europe the possibility of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional effects of flat tax schemes. The aim of our paper is to contribute to the empirical literature on the distributional effects of alternative tax reform scenarios. The analysis is based on the tax and benefit micro-simulation model for Serbia (SRMOD. The results suggest that redesigning the existing income tax system so as to introduce a uniform tax rate and increase the basic allowance would somewhat reduce inequality and improve vertical inequity in taxation. On the other hand, in the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant effects (in either cases on poverty reduction will be achieved.

  4. 48 CFR 1632.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

  5. 48 CFR 2132.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

  6. 27 CFR 19.905 - Taxes.

    Science.gov (United States)

    2010-04-01

    ... may be withdrawn free of tax from the premises of an alcohol fuel plant exclusively for fuel use in... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE...

  7. Pension saving responses to anticipated tax changes

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Leth-Petersen, Søren; Skov, Peer

    2017-01-01

    A Danish tax reform, passed in May 2009 and taking effect from the beginning of 2010, lowered the marginal tax rate on top bracket taxable income from 63% to 56%. Because contributions to pension accounts are tax deductible, the reform provided an incentive to increase pension contributions before...

  8. Tax reform Ukraine: implementation mechanisms and consequences

    Directory of Open Access Journals (Sweden)

    J.Lebedzevіch

    2015-06-01

    Full Text Available In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and laws of Ukraine». The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax «standards» that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns.

  9. Income Tax Reform and Agriculture: A Symposium.

    Science.gov (United States)

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax…

  10. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    Bovenberg, A.L.; de Mooij, R.A.

    1994-01-01

    This paper explores the effects of an environmental tax reform on pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output towards pollution may raise economic growth through two channels. The first

  11. TAX SMOOTHING: TESTS ON INDONESIAN DATA

    Directory of Open Access Journals (Sweden)

    Rudi Kurniawan

    2011-01-01

    Full Text Available This paper contributes to the literature of public debt management by testing for tax smoothing behaviour in Indonesia. Tax smoothing means that the government smooths the tax rate across all future time periods to minimize the distortionary costs of taxation over time for a given path of government spending. In a stochastic economy with an incomplete bond market, tax smoothing implies that the tax rate approximates a random walk and changes in the tax rate are nearly unpredictable. For that purpose, two tests were performed. First, random walk behaviour of the tax rate was examined by undertaking unit root tests. The null hypothesis of unit root cannot be rejected, indicating that the tax rate is nonstationary and, hence, it follows a random walk. Second, the predictability of the tax rate was examined by regressing changes in the tax rate on its own lagged values and also on lagged values of changes in the goverment expenditure ratio, and growth of real output. They are found to be not significant in predicting changes in the tax rate. Taken together, the present evidence seems to be consistent with the tax smoothing, therefore provides support to this theory.

  12. CORRUPTION AND TAX EVASION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    MARIANA TRANDAFIR

    2011-04-01

    Full Text Available Tax evasion has become a ubiquitous phenomenon in economic and social. Extent it has taken a tax evasion is worrying because the lack of control measures may close in the future stability of national economy. To combat tax evasion is not necessary to impose some severe penalties, but should be made an effective fiscal control, a viable legal system.

  13. 48 CFR 31.205-41 - Taxes.

    Science.gov (United States)

    2010-10-01

    ... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes... accordance with generally accepted accounting principles. Fines and penalties are not considered taxes. (2... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

  14. Direct Marketers and the Virginia Sales Tax

    OpenAIRE

    Whittle, Bill; Groover, Gordon Eugene, 1956-

    2009-01-01

    When farmers sell retail or to the end-user, they must collect sales tax on the gross sales price of all retail sales. For the purpose of sales tax rules, farmers making direct sales are treated like all retail merchants and are obligated to collect and remit the sales tax on all retail sales to each customer.ï_ 

  15. Income Tax Policy and Charitable Giving

    Science.gov (United States)

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  16. Achieving sustainable development through tax harmonization ...

    African Journals Online (AJOL)

    Using Nigeria as a case study, this article examines the efficacy of tax harmonization as an option for the achievement of two objectives: the integration of a developing country with other economies, and its sustainable development. It highlights the nexus between tax harmonization – a tax policy option – and sustainable ...

  17. International tax planning & prevention of abuse under domestic tax law, tax treaties & EC-law

    OpenAIRE

    De Broe, Luc

    2007-01-01

    PART ONE:THE USE OF CONDUIT & BASE COMPANIES IN INTERNATIONAL TAX PLANNING 1 1. CONDUIT COMPANIES 1 1.1. Treaty shopping 1 1.1.1. Description of the term “Treaty shopping” in relation to conduit companies 1 1.1.2. Basic features of “Treaty Shopping” in relation to conduit companies 6 1.1.2.1. Form of the conduit: company or partnership ? 6 1.1.2.2. Tax considerations in setting up the conduit 8 1.2. Directive shopping 11 1.2.1. Description of the term ...

  18. THE IMPORTANCE OF TAX AMNESTY POLICY IN EFFORTS TO OVERCOME TAX EVASION IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Imas Sholihah

    2017-02-01

    Full Text Available Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax systemhas not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is presentas one of the solutions of the problems of taxation and is part of the tax reform. There are pros andcons to this policy as it pertains to the settings in the Tax Forgiveness Act is considered less sense offairness and legal certainty and are vulnerable to abuse of authority. This policy became importantalthough it is less sense of fairness if the review facilities subject to tax amnesty even though thestate would get the revenue the state in large numbers in a short period of short-term benefits, butif managed by the management and human resources professionals, socialization, and optimizedcontrol, a long-term positive impact to minimize state income tax evasion. Keywords: tax amnesty, policy, tax evation (avoidance

  19. 78 FR 75471 - Section 3504 Agent Employment Tax Liability

    Science.gov (United States)

    2013-12-12

    ... employers and their designated agents who pay wages for home care services, which are subject to taxes under... agent under section 3504 to report, file, and pay income tax withholding, tax under the FICA, or tax... that is authorized to report, file, and pay income tax withholding or FICA tax for an employer who is...

  20. 26 CFR 31.3101-1 - 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. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101...

  1. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

  2. 26 CFR 31.3111-1 - 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. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111...

  3. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

  4. 26 CFR 1.1502-2 - Computation of tax liability.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The... the computation of consolidated taxable income); (b) The tax imposed by section 541 on the...

  5. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  6. 26 CFR 26.2641-1 - Applicable rate of tax.

    Science.gov (United States)

    2010-04-01

    ... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by multiplying... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Applicable rate of tax. 26.2641-1 Section 26...

  7. 26 CFR 1.1-2 - Limitation on tax.

    Science.gov (United States)

    2010-04-01

    ... as defined by section 1348, the tax imposed by section 1, as amended by the Tax Reform Act of 1969... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Limitation on tax. 1.1-2 Section 1.1-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and...

  8. Tax Reform Implications for Rural Communities and Farmers.

    Science.gov (United States)

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  9. Recalls and unemployment insurance taxes

    Czech Academy of Sciences Publication Activity Database

    Jurajda, Štěpán

    2004-01-01

    Roč. 11, č. 10 (2004), s. 651-656 ISSN 1350-4851 Institutional research plan: CEZ:AV0Z7085904 Keywords : recalls * unemployment insurance taxes Subject RIV: AH - Economics Impact factor: 0.135, year: 2004 http://search. ebscohost .com/login.aspx?direct=true&db=bth&AN=14132347&site=ehost-live

  10. The nuclear tax and you

    International Nuclear Information System (INIS)

    Harper, Mike

    1990-01-01

    Area Electricity Boards in the United Kingdom are required to contract for a specified amount of non-fossil fuel electricity. This is known as the Non-Fossil Fuel Obligation (NFFO). The Boards are able to recoup the additional costs of such purchases by charging the difference to their customers on a pro rata basis. Although the tax is raised for all non-fossil fuel sources, which includes most renewable energy schemes the majority of it will be used to support nuclear power. Initially the total non-nuclear component is expected to be 300 MW, rising to 800 MW by 1998 as more renewables come on stream. This compares to an initial total for nuclear power of 8,548 MW, decreasing to 7714 MW in 1998 as older capacity gets taken off. This clearly shows that the tax is nuclear based and justifies the epithet the Nuclear Tax. Friends of the Earth is launching a campaign to ensure that everyone who pays the Nuclear Tax is aware how much it is, and what it is going to support, and to show why this money is being wasted, when it should be directed to the fuller support of renewables or to the promotion of energy efficiency and energy conservation. (author)

  11. Brownfields New Markets Tax Credits

    Science.gov (United States)

    This Brownfi elds Solutions factsheet is intended for brownfields stakeholders interested in how the U.S. Department of the Treasury’s New Markets Tax Credit (NMTC) Program can be used as a financing mechanism in brownfields cleanup and redevelopment.

  12. Tax Breaks for Law Students.

    Science.gov (United States)

    Button, Alan L.

    1981-01-01

    A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)

  13. Tax evasion under behavioral structures

    Directory of Open Access Journals (Sweden)

    Gabriela S. Pantoja

    2014-01-01

    Full Text Available We study the strategic interactions between the fiscal authority and the taxpayer regarding tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized fact according to which the choice to evade is subject to behavioral patterns.

  14. The Netherlands : A tax haven?

    NARCIS (Netherlands)

    Kemmeren, Eric; Kuijer, Martin; Werner, Wouter

    2017-01-01

    The taxation of multinational enterprises is currently subject to intensive international and national debates. In these debates the Netherlands has sometimes been labelled as a ‘tax haven’. This term has a strong negative connotation. In any case, a country’s reputation is at stake if it is

  15. Energy efficiency buildings program, FY 1980

    Energy Technology Data Exchange (ETDEWEB)

    1981-05-01

    A separate abstract was prepared on research progress in each group at LBL in the energy efficient buildings program. Two separate abstracts were prepared for the Windows and Lighting Program. Abstracts prepared on other programs are: Energy Performance of Buildings; Building Ventilation and Indoor Air Quality Program; DOE-21 Building Energy Analysis; and Building Energy Data Compilation, Analysis, and Demonstration. (MCW)

  16. The carbon tax: in order not to discredit an idea with prospects

    International Nuclear Information System (INIS)

    Hourcade, J.Ch.

    2007-01-01

    In this paper, the author aims at setting the carbon tax considered as an environment policy instrument in a context of broader challenges like energy security or the upholding of a high level social protection within a context of economy globalization and demographic aging. Using data on the evolution of oil prices, petrol prices, housing prices and available incomes since 1960, he shows that, in fact, the cost of energy has notably decreased over this period. He wanders whether other possibilities than the carbon tax could be used, like for example building renovation programs, whether this carbon tax will impact behaviours, and which economical impact it could have. He discusses how this tax could conciliate environment, job and energy security. He examines competitiveness and social equity issues in relationship with the introduction of this tax. He considers the useful purpose of this tax in front of the current oil prices, and examines the possibility of introducing such a tax in France within the European Union context

  17. Lighting and shading of PV systems in buildings: Visualisation, calculation of shading losses, optimisation; Licht und Schatten auf ``PV in Gebaeuden``: Visualisierung, Ertragsprognose, Optimierung

    Energy Technology Data Exchange (ETDEWEB)

    Reise, C. [Fraunhofer-Inst. fuer Solare Energiesysteme, Freiburg (Germany). Abt. fuer Photovoltaische Systeme und Messtechnik

    1998-02-01

    Integrating photovoltaic generators in buildings often requires a specific assessment of the local solar resource. In built-up areas, partial shading of the generator area sometimes cannot be avoided. A combination of the simulation tools RADIANCE and INSEL provides both a perfect visualization and an accurate estimation of shading losses, on the basis of the same numerical model of the building. Thus, simulation techniques help to meet both the aesthetical and the technical requirements of a building construction. (orig.) [Deutsch] Die Integration von photovoltaischen Generatoren in Gebaeude erfordert oft eine besondere Bewertung der lokalen Einstrahlungsverhaeltnisse. In einer dicht bebauten Umgebung kann eine zeitweise Teilverschattung der Generatorflaechen oft nicht vermieden werden. Eine Kombination der Simulationsprogramme RADIANCE und INSEL ermoeglicht die architektonisch vollwertige Visualisierung und Durchfuehrung einer praezisen (Minder-)Ertragsprognose fuer gebaeudeintegrierte Photovoltaik auf der Basis desselben numerischen Gebaeudemodells. Die detaillierte Simulation traegt dazu bei, aesthetische und technische Anforderungen an die Gebaeudekonstruktion in Einklang zu bringen. (orig.)

  18. Efficiency of road tax in the tax system of the Czech Republic

    OpenAIRE

    Břetislav Andrlík

    2012-01-01

    The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies...

  19. The Research on Coordinated Decision-Making Method Tax System Based on Subject Data

    Directory of Open Access Journals (Sweden)

    Zhaoji Yu

    2015-01-01

    Full Text Available Academically, the research of subject database of tax system aims to set up an efficient, harmonious virtual data application environment. Subject data, in application and management, has been on demand polymerized and autonomously collaborated and has reached a balance between instantaneity and accuracy. This paper defines the connotation and characteristics enterprise informationization, designs a value system of enterprise informationization which is subject database oriented, and builds a model for the import of the subject database of enterprise informationization. Meantime, this paper describes the structure of the subject database based information import model and forges the model’s theoretical basis of subject data import in tax system. Using the model can make an analysis on the information of data warehouse, storage information, and tax information to provide decision support for the tax administrators.

  20. Outdoor lighting guide

    CERN Document Server

    2013-01-01

    As concern grows over environmental issues and light pollution, this book satisfies a need for a straightforward and accessible guide to the use, design and installation of outdoor lighting.This all-inclusive guide to exterior lighting from the Institution of Lighting Engineers, recognized as the pre-eminent professional source in the UK for authoritative guidance on exterior lighting, provides a comprehensive source of information and advice on all forms of exterior lighting, from floodlighting, buildings and road lighting to elaborate Christmas decorations. Useful to practitioners