Summary of Administration's modified Btu energy tax

International Nuclear Information System (INIS)

Godley, G.E.; Moore, W.H.; Pate, M.L.; Schuldinger, M.

1993-01-01

The base tax rate is 25.7 cents per million Btus for coal, natural gas, liquefied petroleum gases, natural gasoline, nuclear-generated electricity, hydro, and imported electricity. Refined petroleum products are to be taxed at 59.9 cents/million Btus. The tax will be phased in beginning July 1, 1994 and will be indexed for inflation beginning January 1, 1998. The Btu content will be determined by: the actual content for coal; the national average Btu content for all other types of fuels; and the national average of Btus required to produce fossil fuel-generated electricity for nuclear and hydro-generated electricity. The paper explains collection points, special rules to permit pass-through of taxes, exemptions; and use and floor-stock taxes. It then goes on to discuss the objectives that the Administration has for this tax; the forecasted effect on consumers; offsets for low-income families; competitiveness; regional balance; and energy producers. Frequently asked questions and the answers are given

Regulation of suspended particulate matter (SPM) in Indian coal-based thermal power plants

Science.gov (United States)

Sengupta, Ishita

Air borne particulate matter, in major Indian cities is at least three times the standard prescribed by the WHO. Coal-based thermal power plants are the major emitters of particulate matter in India. The lack of severe penalty for non-compliance with the standards has worsened the situation and thus calls for an immediate need for investment in technologies to regulate particulate emissions. My dissertation studies the optimal investment decisions in a dynamic framework, for a random sample of forty Indian coal-based power plants to abate particulate emissions. I used Linear Programming to solve the double cost minimization problem for the optimal choices of coal, boiler and pollution-control equipment. A policy analysis is done to choose over various tax policies, which would induce the firms to adopt the energy efficient as well as cost efficient technology. The aim here is to reach the WHO standards. Using the optimal switching point model I show that in a dynamic set up, switching the boiler immediately is always the cost effective option for all the power plants even if there is no policy restriction. The switch to a baghouse depends upon the policy in place. Theoretically, even though an emission tax is considered the most efficient tax, an ash tax or a coal tax can also be considered to be a good substitute especially in countries like India where monitoring costs are very high. As SPM is a local pollutant the analysis here is mainly firm specific.

Technical data. Final technical report, November 1980-May 1982. [Proposed WyCoalGas project, Converse County, Wyoming

Energy Technology Data Exchange (ETDEWEB)

None

1982-01-01

This volume includes a description of the railway to transport the coal; possible unbalance in the electrical power supply is considered in detail, as well as communications, signalling, etc. The railway will also be used to transport ashes and sludges for waste disposal. Coal fines in the coal supply will be burned to generate power. A very brief description of the coal gasification plant and its components is accompanied by a printout of the dates final engineering is to be completed. Permit applications are listed and socio-economic factors are discussed. The financing plan is discussed in some detail: basically, a loan guarantee from the Synthetic Fuels Corporation; equity provided by investment tax credit, deferred taxes, AFUDC and the sponsors; price support; and gas purchase agreement (this whole section includes several legal details.). (LTN)

26 CFR 48.4221-1 - Tax-free sales; general rule.

Science.gov (United States)

2010-04-01

... exemptions under section 4221 do not apply to the tax imposed by section 4121 (coal tax). (v) The exemptions... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales; general rule. 48.4221-1 Section...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Exemptions, Registration, Etc. § 48.4221-1...

SALES DOCUMENTS IN PURCHASE AND SALE TRANSACTIONS OF STEAM COAL IN POLAND

OpenAIRE

Anna Galik

2015-01-01

This article describes sales documents in purchase and sale transactions of steam coal in Poland. In relation to introducing the excise tax on steam coal at the beginning in 2012, additional requirements appeared in documents during the sale of goods. Now the seller is obliged to issue various documents depending on the type of the buyer and the destination of goods. The article presents the coal sales documents for households, companies with no tax payment and companies with tax payment. The...

SALES DOCUMENTS IN PURCHASE AND SALE TRANSACTIONS OF STEAM COAL IN POLAND

Directory of Open Access Journals (Sweden)

Anna Galik

2015-06-01

Full Text Available This article describes sales documents in purchase and sale transactions of steam coal in Poland. In relation to introducing the excise tax on steam coal at the beginning in 2012, additional requirements appeared in documents during the sale of goods. Now the seller is obliged to issue various documents depending on the type of the buyer and the destination of goods. The article presents the coal sales documents for households, companies with no tax payment and companies with tax payment. The purpose of this article is to present complicated and time-consuming procedures during the sale of goods, as a result of the current excise tax on steam coal. In conclusion the author identify new solutions that are beneficial for the seller and the buyer.

Swelling behavior of several bituminous coals and their thermally treated coals

Energy Technology Data Exchange (ETDEWEB)

Shui, Heng-fu; Cao, Mei-xia; Wang, Zhi-cai [Anhui University of Technology, Maanshan (China). School of Chemistry & Chemical Engineering

2007-07-01

The swelling behavior in different solvents of 4 bituminous coals with different ranks and their residues from extraction by CS{sub 2}/NMP mixed solvent (l:1 in volume) were measured. The change in swelling property of the four coals thermally treated at different temperature was observed. The results show that the swelling ratio decreases with increasing rank of coal. For lower rank bituminous coals the swelling ratios in polar solvent are higher than those in non-polar solvent, and this difference decreases with increasing rank. The cross-linking densities of the four residues decrease, and the swelling ratios increase compared with those of raw coals. The swelling ratios of the four thermally treated coals under 150{sup o}C in CS{sub 2} increase, suggesting the decrease in crosslinking density of them. When the thermal treatment temperature increases to 240{sup o}C, the swelling rations of the other three coals in NMP and CS{sub 2} increase again except gas coal, demonstrating the further decrease in crosslinking density. This result is coincident with the extraction yield change in the mixed solvent of the thermally treated coal. For example, the extraction yield of lean coal treated at 240{sup o}C increases from 6.9% to 17.3%. FT-IR results show the removal of oxygen group of the thermally treated coals. This may explain the increase in swelling ratio and extraction yield in the mixed solvent of coal after thermal treatment. The cross-linking density of the thermally treated coal decreases because of the break of hydrogen bonds due to removal of C = 0 and -OH oxygen groups during the thermal treatment, resulting in the increases of swelling ratio and extraction yield in the mixed solvent of thermally treated coal compared with those of raw coal. 15 refs., 3 figs., 6 tabs.

Energy taxes, trends and structure in OECD countries

International Nuclear Information System (INIS)

2000-01-01

Most forms of energy are taxed in industrialised countries, but taxes vary amongst regions and between products. Oil taxes are by far the most important. They accounted in 1999 for 45 per cent of the total value of the oil barrel in the market. Natural gas is taxed much less than oil, but taxes are increasing, whereas coal taxes are absent or remain negligible. Environmental considerations have resulted in higher energy taxes in some countries ? the best examples in recent years are Germany and the UK. However, treasury revenue is still the most important determinant both for the level and for the structure of energy taxes. (author)

26 CFR 1.187-1 - Amortization of certain coal mine safety equipment.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amortization of certain coal mine safety... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.187-1 Amortization of certain coal mine safety equipment. (a) Allowance of deduction—(1) In...

Low severity conversion of activated coal

Energy Technology Data Exchange (ETDEWEB)

Hirschon, A.S.; Ross, D.S.

1990-01-01

The results suggest that coal contains regions with structural components significantly reactive under the hydrothermal environment. Although the specific mechanism for this process remains to be developed, this activity is reminiscent of findings in studies of accelerated maturation of oil shale, where hydrothermal treatment (hydrous pyrolysis) leads to the production of petroleum hydrocarbons. In line with what has been seen in the oil shale work, the pretreatment-generated hydrocarbons and phenols appear to represent a further or more complete maturation of some fraction of the organic material within the coal. These observations could have an impact in two areas. The first is in the area of coal structure, where immature, reactive regions have not been included in the structures considered at present. The second area of interest is the more practical one of conversions to coal liquids and pyrolytic tars. It seems clear that the hydrothermal pretreatment changes the coal in some manner that favorably affects the product quality substantially and, as in the CO/water liquefaction case, favorably affects the yields. The conversions of coals of lower rank, i.e., less mature coals, could particularly benefit in terms of both product quality and product quantity. The second portion of this project also shows important benefits to coal conversion technology. It deals with synthesizing catalysts designed to cleave the weak links in the coal structure and then linking these catalysts with the pretreatment methods in Task 2. The results show that highly dispersed catalysts can effectively be used to increase the yields of soluble material. An important aspect of highly dispersed catalysts are that they can effectively catalyze coal conversion even in poor liquefaction solvents, thus making them very attractive in processes such as coprocessing where inexpensive liquefaction media such as resids are used.

Market-based carbon abatement policies: the case of coal subsidy phase-out

International Nuclear Information System (INIS)

Okogu, B.E.; Birol, F.

1993-01-01

The issue of coal subsidies in industrialized countries is explored and basic econometric techniques are used to quantify the impact on carbon emissions of phasing out such subsidies. Components with other measures for reducing global carbon emissions, such as a carbon or energy tax, deregulation of the coal market has at least equal merit in terms of cost, and it is certainly cheaper than engineering-based approaches, moreover, a policy of coal-subsidy phase-out will have a positive impact on the drive for a cleaner global environment and regional problems, such as acid rain. Coal mining is also an important source of the second major greenhouse gas, methane. Yet coal is the least taxed of all fossil fuels and enjoys significant subsidies in a number of industrialized countries. This raised serious doubts about the real intentions of the proposed new energy and environmental taxes in Europe and North America. (3 figures, 3 tables) (UK)

Coal: Less than lackluster

International Nuclear Information System (INIS)

Doerell, P.

1994-01-01

Not many in the world coal industry will remember 1993 as a good year. The reasons for the poor state of affairs were first the weak economic climate, and second, the energy glut. For the first time after expanding steadily since the 70s, seaborne trade in hard coal fell by about 4% to 350M mt. Steam coal accounted for a good half of this volume. While demand continued to rise in the newly industrialized countries of the Pacific area, imports into Europe of both coking coal and steam coal fell sharply. The United States, CIS, and Canada had to accept substantial losses of export volume. Australia, as well as South Africa, Colombia, and Indonesia consolidated their market positions and Poland, too, recorded high volumes available for export. The positive news came from Australia, where in mid-December the New South Wales coal industry reported an increase in the net profit after tax from $A83M (about $55M) to $A98M (about $126M) in 1992/1993. This success was however ascribed less to an improvement in the fundamental mining indicators than to the fall in the Australian dollar and the lowering of corporate tax. The reduction in capital investment by 26% down to $A330M (after the previous year when it had also been cut by 25%) is seen by the chairman of the NSW Coal Assoc. as not auguring well for the industry's ability to meet the forecast growth in demand to the year 2000

Coal economics and taxation discussed at symposium

Energy Technology Data Exchange (ETDEWEB)

1978-06-01

Some of the highlights from the Symposium on Coal Economics and Taxation Symposium, Regina Saskatchewan May 7-9, 1978, sponsored by the Coal Association of Canada are presented. Investment, provincial policy, sources of funds, uncertainty, tax policies, and operating costs are discussed.

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)

Contributions of dust exposure and cigarette smoking to emphysema severity in coal miners in the United States

Energy Technology Data Exchange (ETDEWEB)

Kuempel, E.D.; Wheeler, M.W.; Smith, R.J.; Vallyathan, V.; Green, F.H.Y. [NIOSH, Cincinnati, OH (United States)

2009-08-15

Previous studies have shown associations between dust exposure or lung burden and emphysema in coal miners, although the separate contributions of various predictors have not been clearly demonstrated. The objective was to quantitatively evaluate the relationship between cumulative exposure to respirable coal mine dust, cigarette smoking, and other factors on emphysema severity. The study group included 722 autopsied coal miners and nonminers in the United States. Data on work history, smoking, race, and age at death were obtained from medical records and questionnaire completed by next-of-kin. Emphysema was classified and graded using a standardized schema. Job-specific mean concentrations of respirable coal mine dust were matched with work histories to estimate cumulative exposure. Relationships between various metrics of dust exposure (including cumulative exposure and lung dust burden) and emphysema severity were investigated in weighted least squares regression models. Emphysema severity was significantly elevated in coal miners compared with nonminers among ever- and never-smokers (P < 0.0001). Cumulative exposure to respirable coal mine dust or coal dust retained in the lungs were significant predictors of emphysema severity (P < 0.0001) after accounting for cigarette smoking, age at death, and race. The contributions of coal mine dust exposure and cigarette smoking were similar in predicting emphysema severity averaged over this cohort. Coal dust exposure, cigarette smoking, age, and race are significant and additive predictors of emphysema severity in this study.

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

Small-medium sized nuclear coal and gas power plant: A probabilistic analysis of their financial performances and influence of CO2 cost

International Nuclear Information System (INIS)

Locatelli, Giorgio; Mancini, Mauro

2010-01-01

Nations or regions with limited electrical grid and restricted financial resources are a suitable market for small medium power plants with a size of 300-400 MWe. The literature presents several comparisons about the economics of large power plants (of about 1000 MWe); however there are not probabilistic analysis regarding the economics of small medium power plants. This paper fills this gap comparing, with a Monte Carlo evaluation, the economical and financial performances of a nuclear reactor, a coal fired power plant and a combined cycle gas turbine (CCGT) of 335 MWe. The paper aims also to investigate the effect of the carbon tax and electrical energy price on the economics of these plants. The analysis show as, without any carbon tax, the coal plant has the lowest levelised unit electricity cost (LUEC) and the highest net present value (NPV). Introducing the carbon tax the rank changes: depending on its amount the first and the nuclear after becomes the plant with lower LUEC and highest NPV. Therefore, the uncertainty in the carbon tax cost increases the risk of investing in a coal plant above the level of the new small medium reactor.

Protection of the German coal industry

Energy Technology Data Exchange (ETDEWEB)

Jones, S; Savage, E

1989-06-01

Within Germany, subsidies to the domestic coal industry are raising taxes, increasing electricity prices, constraining industry competitiveness and causing distortions to resource allocation decisions. Coal assistance policies raise the costs of German industry, particularly those which use coal and electricity. In the case of assistance to steaming coal production, subsidies are less explicit, making the direct cost of continued support to the industry less obvious. If Germany deregulated its coal industry, it would become a major coal importer, conceivably importing as much as 60 Mt a year. Such an increase in import demand would raise world coal trade volume significantly. The impact of liberalisation on world coal prices would depend on the extent and timing of liberalisation and the responsiveness of suppliers to the increased import demand. 13 refs., 5 figs., 2 tabs.

Optimal carbon tax with a dirty backstop: Oil, coal, or renewables?

OpenAIRE

van der Ploeg, Frederick; Withagen, Cees A.

2011-01-01

Optimal climate policy is studied. Coal, the abundant resource, contributes more CO2 per unit of energy than the exhaustible resource, oil. We characterize the optimal sequencing oil and coal and departures from the Herfindahl rule. "Preference reversal" can take place. If coal is very dirty compared to oil, there is no simultaneous use. Else, the optimal outcome starts with oil, before using oil and coal together, and finally coal on its own. The "laissez-faire" outcome uses coal forever or ...

The costs of different energy taxes for stabilizing U.S. carbon dioxide emissions: An application of the Gemini model

International Nuclear Information System (INIS)

Leary, N.A.; Scheraga, J.D.

1993-01-01

In the absence of policies to mitigate emissions of carbon dioxide, US emissions will grow substantially over the period 1990 to 2030. One option for mitigation of carbon dioxide emissions is to tax energy use. For example, fossil energy might be taxed according to its carbon content, heating value, or market value. Using a partial equilibrium model of US energy markets that combines detailed representation of technological processes with optimizing behavior by energy users and suppliers, the authors compare the costs of using carbon, Btu, and ad valorem taxes as instruments to implement a policy of emission stabilization. The authors also examine the differential impacts of these taxes on the mix of primary energy consumed in the US. The carbon tax induces the substitution of renewables and natural gas for coal and stabilizes carbon dioxide emissions at an estimated annual cost of $125 billion. The Btu tax induces the substitution of renewables for coal, but does not encourage the use of natural gas. The estimated cost of stabilization with the Btu tax is $210 billion per year. The ad valorem tax, like the Btu tax, does not encourage the substitution of natural gas for coal. It also causes a significant shift away from oil in comparison to the carbon tax. The cost of stabilizing emissions with the ad valorem tax is estimated at $450 billion per year

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.

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

Coal - 96

International Nuclear Information System (INIS)

Sparre, C.

1996-09-01

The report deals mainly with coal consumption, but also gives some information about technology, environmental aspects and markets. Data have been collected by questionnaires or via telephone. The use of steam coal for heating was 0.8 Mtons (down 20% from 1994). Cogeneration plants were the main users. Taxes and environmental reasons cause a reduction of the coal use that will probably continue the next years. Use of steam coal in industry has been constant at a level of 0.7 Mtons. The import of metallurgical coal rests constant at a level of 1.6 Mtons. 1.2 Mtons of coke was produced, and 0.3 Mtons imported. The PFBC-plant at Vaertan, Stockholm used 0.13 Mtons of coal, while some coal fired power plants have been converted to peat and wood fuels. The average price of steam coal imported to Sweden in 1995 was 333 SEK/ton, 6% higher than in 1994. The contract prices for delivery 1996 are about the same as at the end of 1995. All cogeneration plants have some sort of SO 2 removal system, mostly wet-dry. The largest plant, at Vaesteraas, has recently invested in a SCR system for NO x removal. Most other plants are using low NO x burners or SNCR systems, based on ammonia or urea, which reduce the emissions 50 - 70%. Some statistic about the world coal market is also given in the report

Coal: Bonn saddling the economy with new burdens

International Nuclear Information System (INIS)

Kessler, M.

1993-01-01

The prospects of an energy consensus between the p[arties have faded away. The Social Democrats and Christian Democrats are jeopardizing the possible compromise between coal and nuclear energy. Now there are efforts to concoct a new energy tax. The economy must prepare to cope with higher costs for nuclear energy and coal. (HP) [de

Study of application of ERTS-A imagery to fracture-related mine safety hazards in the coal mining industry

Science.gov (United States)

Wier, C. E.; Wobber, F. J. (Principal Investigator); Russell, O. R.; Amato, R. V.; Leshendok, T. V.

1974-01-01

The author has identified the following significant results. The mine refuse inventory maps were prepared in response to a need by both the State and the coal industry. The lack of information on the scope of the problem handicapped all people concerned in drafting realistic legislation for a severance tax on coal production to raise funds for restoration of refuse sites. The inventory was conducted rapidly and economically, and demonstrated the benefits which can be derived through remote sensing methods.

Australian coal mine methane emissions mitigation potential using a Stirling engine-based CHP system

International Nuclear Information System (INIS)

Meybodi, Mehdi Aghaei; Behnia, Masud

2013-01-01

Methane, a major contributor to global warming, is a greenhouse gas emitted from coal mines. Abundance of coal mines and consequently a considerable amount of methane emission requires drastic measures to mitigate harmful effects of coal mining on the environment. One of the commonly adopted methods is to use emitted methane to fuel power generation systems; however, instability of fuel sources hinders the development of systems using conventional prime movers. To address this, application of Stirling engines may be considered. Here, we develop a techno-economic methodology for conducting an optimisation-based feasibility study on the application of Stirling engines as the prime movers of coal mine CHP systems from an economic and an environmental point of view. To examine the impact of environmental policies on the economics of the system, the two commonly implemented ones (i.e. a carbon tax and emissions trading scheme) are considered. The methodology was applied to a local coal mine. The results indicate that incorporating the modelled system not only leads to a substantial reduction in greenhouse gas emissions, but also to improved economics. Further, due to the heavy economic burden, the carbon tax scheme creates great incentive for coal mine industry to address the methane emissions. -- Highlights: •We study the application of Stirling engines in coal mine CHP systems. •We develop a thermo-economic approach based on the net present worth analysis. •We examine the impact of a carbon tax and ETS on the economics of the system. •The modeled system leads to a substantial reduction in greenhouse gas emissions. •Carbon tax provides a greater incentive to address the methane emissions

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

Coal cleaning: a viable strategy for reduced carbon emissions and improved environment in China?

International Nuclear Information System (INIS)

Glomsroed, Solveig; Wei Taoyuan

2005-01-01

China is a dominant energy consumer in global context and current energy forecasts emphasise that China's future energy consumption also will rely heavily on coal. The coal use is the major source of the greenhouse gas CO 2 and particles causing serious health damage. This paper looks into the question if coal washing might work as low cost strategy for both CO 2 and particle emission reductions. Coal washing removes dirt and rock from raw coal, resulting in a coal product with higher thermal energy and less air pollutants. Coal cleaning capacity has so far not been developed in line with the market potential. In this paper an emerging market for cleaned coal is studied within a CGE model for China. The macro approach catches the repercussions of coal cleaning through increased energy efficiency, lower coal transportation costs and crowding out effect of investments in coal washing plants. Coal cleaning stimulates economic growth and reduces particle emissions, but total energy use, coal use and CO 2 emissions increase through a rebound effect supported by the vast reserve of underemployed labourers. A carbon tax on fossil fuel combustion has a limited effect on total emissions. The reason is a coal leakage to tax exempted processing industries

Low severity conversion of activated coal. Final report

Energy Technology Data Exchange (ETDEWEB)

Hirschon, A.S.; Ross, D.S.

1990-01-01

The results suggest that coal contains regions with structural components significantly reactive under the hydrothermal environment. Although the specific mechanism for this process remains to be developed, this activity is reminiscent of findings in studies of accelerated maturation of oil shale, where hydrothermal treatment (hydrous pyrolysis) leads to the production of petroleum hydrocarbons. In line with what has been seen in the oil shale work, the pretreatment-generated hydrocarbons and phenols appear to represent a further or more complete maturation of some fraction of the organic material within the coal. These observations could have an impact in two areas. The first is in the area of coal structure, where immature, reactive regions have not been included in the structures considered at present. The second area of interest is the more practical one of conversions to coal liquids and pyrolytic tars. It seems clear that the hydrothermal pretreatment changes the coal in some manner that favorably affects the product quality substantially and, as in the CO/water liquefaction case, favorably affects the yields. The conversions of coals of lower rank, i.e., less mature coals, could particularly benefit in terms of both product quality and product quantity. The second portion of this project also shows important benefits to coal conversion technology. It deals with synthesizing catalysts designed to cleave the weak links in the coal structure and then linking these catalysts with the pretreatment methods in Task 2. The results show that highly dispersed catalysts can effectively be used to increase the yields of soluble material. An important aspect of highly dispersed catalysts are that they can effectively catalyze coal conversion even in poor liquefaction solvents, thus making them very attractive in processes such as coprocessing where inexpensive liquefaction media such as resids are used.

Coal -98

International Nuclear Information System (INIS)

Sparre, C.

1998-01-01

The following report deals with the use of coal and coke during 1997. Some information about technic, environmental questions and markets are also given. Data have been collected by questionnaires to major users and by telephone to minor users. Preliminary statistical data from SCB have also been used. The use of steam coal for heating purposes during 1997 was 730 000 tons and about 500 000 tons lower than in 1996. The extremely high figures of 1996 were due to twice the production of electricity because of lack of hydro power. The co-generation plants were the main users of coal. The minor plants have increased their use of forest fuels. Probably the use of steam coal will go down in the immediate years both in the heat generating and the co-generating plants. Some foreign analysts, however, estimate a doubled use of coal for energy use after 2020 because of the plans to phase out the nuclear power. During the top year 1987 coal was used in 18 hot water plants and 11 co-generation plants. 1997 these figures are 2 and 8. Taxes and environmental reasons explain this trend. The use of steam coal in the industry has been constant at the level 700 000 tons. This level is supposed to be constant or to vary with business cycles. The import of metallurgical coal in 1997 was 1.6 mill tons like the year before. 1.2 mill tons coke were produced. The coke consumption in the industry was 1.5 Mill tons. 0.3 mill tons of coke were imported. Several other plants have plans to replace the coal with forest fuels, waste fuels and NG. Even the biggest plant, Vaesteraas, has plans to build a block for bio fuels. Helsingborg has started to use wood pellets. The pellets replace most of the coal for the heat production in the co-generation plant. Norrkoeping Kraft AB has taken a fluid bed boiler for different fuels in operation, leading to more than half the coal consumption compared with previous years. They have also rebuilt one of their travelling grates for bio fuels. Stockholm

Capital Income Tax Coordination and the Income Tax Mix

DEFF Research Database (Denmark)

Huizinga, Harry; Nielsen, Søren Bo

2005-01-01

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

Gas and coal competition in the EU Power Sector

International Nuclear Information System (INIS)

Cornot-Gandolphe, Sylvie

2014-06-01

national levels, such as the introduction of carbon taxes and the end of subsidies to hard coal mining. In 2013, coal consumption decreased in several key coal consuming countries with the exception of Germany. - National policies play a key role in the gas vs. coal contest: National policies and measures/taxes play a fundamental role in shaping coal and gas competition at national level. While environmental constraints favor natural gas, coal has been preferred for its competitiveness and security of supply. The latter is being reinforced by the current Russia-Ukraine crisis. In the three EU largest coal consuming countries - Poland, Germany and the United Kingdom - energy policies are highly contrasted and result in a quite different future for coal. - Security of power supply will have to be addressed: The fast expansion of renewable power undermines the profitability of all conventional power plants. But intermittent power still requires an almost one-to-one capacity back-up. A new market design will be needed for thermal power plants with low load factors to make economic sense

Impact of Coal Sales on Revenue Sharing Fund And Environment in The South Sumatra Province

Directory of Open Access Journals (Sweden)

Fettymia Fettymia

2018-03-01

Full Text Available Coal prices between 2006-2015 trend was fluctuate but tend to decrease every year and affect regional income, especially South Sumatra Province. Coal prices fluctuation are influenced by several factors, the decline of world oil prices, coal production surplus, and China imports restriction. Coal mining industry also give a direct impact to the environment especially effect to work environment for the company workers and the people environment around mining. The coal mining company absorbs local labor so as to increase local revenues from individual income taxes. This research use quantitative approach using Ordinary Least Square (OLS analytical method with E-views 7 software. Multiple linier regression technique also applied. The Secondary data is time series of 2006 - 2015. The results presented in form of tables, images and narration. From this research can be drawn conclusion that price fluctuations have no effect on regional income, but production sold has an effect on regional income.

Coal-to-liquids bill introduced in the Senate

Energy Technology Data Exchange (ETDEWEB)

Buchsbaum, L.

2006-06-15

Of immense importance to the coal industry is the announcement, on 7 June 2006 by US Senators Barack Obama (D-IL) and Jim Bunning (R-KY) of S.3325, the 'Coal-to-Liquid Fund Promotion Act of 2006'. This legislation creates tax incentives for coal-to-liquids (CTL) technologies and construction of CTL plants. If passed, this will create the infrastructure needed to make CTL a viable energy resource throughout America. The article gives comment and background to this proposed legislation. Illinois Basin coal is well suited for CTL because of its high Btu content. If Sasol constructs a proposed plant in Illinois it would increase coal production in the state by 10 mt. 1 fig.

The effect of a carbon Tax on Australian industry

International Nuclear Information System (INIS)

Bartels, R.

1992-01-01

The Commonwealth Government has adopted an interim planning target of stabilizing emissions of carbon dioxide, methane and nitrous oxide based on 1988 levels, by the year 2000, and reducing these emissions by 20% by the year 2005. The Government also agreed that Australia will not adopt measures which would damage Australia's competitiveness, in the absence of similar action by major greenhouse gas producing countries. This paper reports on a study, carried out by London Economics, which assesses the impact of a carbon tax on the international competitiveness of energy-intensive australian industries. A special feature of the study is that analysis is done at a disaggregated level using information on all major world plant in each of the industries. The study finds that a tax imposed to meet the Toronto target would virtually wipe out australian steel and aluminium industries and have a severe impact on the coal industry. 1 fig., 1 tab

The Economic Impact of Coal Mining in New Mexico

Energy Technology Data Exchange (ETDEWEB)

Peach, James; Starbuck, C.

2009-06-01

The economic impact of coal mining in New Mexico is examined in this report. The analysis is based on economic multipliers derived from an input-output model of the New Mexico economy. The direct, indirect, and induced impacts of coal mining in New Mexico are presented in terms of output, value added, employment, and labor income for calendar year 2007. Tax, rental, and royalty income to the State of New Mexico are also presented. Historical coal production, reserves, and price data are also presented and discussed. The impacts of coal-fired electricity generation will be examined in a separate report.

Energy taxes and industrial competitiveness: the case of Italian carbon tax

International Nuclear Information System (INIS)

Bardazzi, Rossella; Pazienza, Maria Grazia

2005-01-01

An international debate on which economic instrument should be used to reduce pollutant emissions has begun since the nineties when the awareness of climatic risks aroused and first attempts to introduce a European carbon tax were made. Although this project failed, several national programmes of carbon/energy taxes have been developed with a common concern for industrial competitiveness of energy and/or carbon-intensive firms. Therefore, double dividend schemes have been applied to reduce existing distorsive taxes while introducing a higher burden on energy products. This paper reviews the most important European case studies and analyses the effects of the introduction of a carbon tax in Italy on energy expenditure and economic profitability of Italian manufacturing enterprises. This tax has been introduced in 1998 and should have progressively increased up to the final tax rates in 2005. However, this process halted in the year 2000 - as the world energy prices increased - and the ultimate rates have never been applied. Nonetheless, our analysis offers relevant insights both because energy excises are a major instrument in environmental policy and because industrial activities affected by energy taxes will also be affected by the tradable permits scheme recently adopted by the European Union. The study is performed with a micro simulation model to simulate changes, in energy excises and the associated reduction of social contributions to achieve the double dividends. Existing empirical analyses have usually been carried out at aggregate or sectoral level, but the effects on costs both of carbon tax and of compensative measures differ at the firm level, thus it is significant to study the impact on economic profitability on individual units of analysis. The data show that energy expenditure as a component of intermediate costs varies by economic activity as well as the energy mix used in the production process, thus suggesting possible competitiveness problems

Tax Governance

DEFF Research Database (Denmark)

Boll, Karen; Brehm Johansen, Mette

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

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.

Coal - 97

International Nuclear Information System (INIS)

Sparre, C.

1997-01-01

The report deals with the use of coal and coke during 1996. Some information about techniques, environmental questions and markets are also given. Data have been collected by questionnaires to major users and by telephone to minor users. Preliminary statistical data from SCB have also been used. The use of steam coal for heating purposes during 1996 was 1,2 mill tons and 50% higher than in 1995. The increase is probably temporary and due to high prices of electricity because of lack of water power. The co-generation plants were the main users of coal. The minor plants have increased their use of forest fuels. Probably the use of steam coal will go down in the immediate years both in the heat generating and the co-generation plants. During the top year 1987 coal was used in 18 hotwater plants and 11 co-generation plants. 1996 these figures are 3 and 12. Taxes and environmental reasons explain this trend. The use of steam coal in the industry has been constant at the level 700 000 tons. This level is supposed to be constant or to vary with business cycles. The import of metallurgical coal in 1996 was 1,6 mill tons like the year before. 1,2 mill tons coke were produced. The coke consumption in the industry was 1,5 mill tons. 0,3 mill tons of coke were imported. The average price of steam coal imported in Sweden in 1996 was 340 SEK/ton or 2% higher than in 1995. For the world, the average import price was 51,5 USD/ton, nearly the same as the year before. The contract prices for delivery during 1997 are about equal as the end of 1996. All Swedish plants meet their emission limits of dust, SO 2 and NO x given by county administrations or concession boards

Is carbon / CO2 taxes implementation timely for electricity and heat generation in Romania ?

International Nuclear Information System (INIS)

Tutuianu, O.; Fulger, E.D.; Vieru, A.; Feher, M.

1996-01-01

Lately, carbon / CO 2 taxes are very much discussed in Europe and in many countries of the world as economic and financial instruments for reducing the CO 2 emissions. Some countries have already introduced such taxes while in other countries or international organisations they are under study, especially concerning the moment, the way of implementation and the amount of taxes. CO 2 emissions in Romania, in absolute and specific values (per capita, per kWh equivalent) are lower than in other countries. This can be justified by the low level of electricity and heat output owing to the recent economic restructuring and by the energy sector characteristics: natural gas major contribution, hydroelectric power, cogeneration and nuclear power implementation. We can also mention, as a positive factor, the CO 2 absorption potential of the Romanian forests. Carbon / CO 2 taxes introduction has severe economic and social impact, such as: domestic coal extraction blockage, increase in the electricity and heat prices, decrease of Romanian export products competitiveness and reduction of population standard of living. Therefore, the authors are considering that carbon / CO 2 taxes introduction is not timely by the year 2000 for the Romanian electricity and heat generation. (author). 3 figs. 2 tabs. 10 refs

Coal 95

International Nuclear Information System (INIS)

Sparre, C.

1995-01-01

The report deals with the use of coal and coke in Sweden during 1994. Some information about technology, environmental questions and markets are also given. Data have been collected by questionnaires to major users and by telephone to minor users. Preliminary statistical data from Statistics Sweden have also been used.The use of steam coal for heating purposes has been unchanged during 1994 at a level of 1 Mtons. The production in the cogeneration plants has been constant, but has increased for electricity production. The minor plants have increased their use of forest fuels. The use of steam coal will probably go down in the next years both for heat and cogeneration plants. During the top year 1987 coal was used in 18 hot water and 11 cogeneration plants. 1994 these figures are 3 and 12. Taxes and environmental reasons explain this trend. The use of steam coal in industry has been constant at the level 0.7 Mtons. The import of metallurgical coal in 1993 was 1.6 Mtons, like 1992. Import of 0.3 Mtons of coke gives the total consumption of coke in industry as 1.5 Mtons. the average price of steam coal imported to Sweden was 317 SEK/ton, 3% higher than 1993. All Swedish plants meet their emission limit of dust, SO 2 and NO x as given by county administrations or concession boards. The cogeneration plants all have some SO 2 removal system. The biggest cogeneration plant (Vaesteraas) has recently invested in a SCR NO x cleaning system. Most other plants use low NO x burners or SNR injection systems based on ammonia or urea. 2 figs, 13 tabs

Cost of mining Eastern coal

International Nuclear Information System (INIS)

Anon.

1990-01-01

This paper, Chapter 7.2.3 of the 'surface mining' reference book, gives an example of how the cost of mining a ton of coal is calculated. Conditions set down are for a coal tract of 50.6 ha in West Virginia, USA to be mined by the contour surface method, the seam being 101.6cm thick. Elements of the costing are: permitting and bonding costs, engineering and construction costs, equipment and other operating expenses (such as hauling and wheeling), royalties, direct taxes and fees, costs of revegetation, and employment costs (payroll and medical expenses). 5 tabs

The European carbon tax: an assessment of the European Commission's proposals

International Nuclear Information System (INIS)

Pearson, M.; Smith, Stephen.

1991-12-01

After a lengthy internal debate within the European Commission, the Environment Commissioner announced the broad structure of the Commission's proposals for a European carbon tax towards the end of September. The proposed tax would be a combination of a tax on the carbon content of fossil fuels, and a tax on all non-renewable forms of energy. Thus, fossil fuels such as gas, coal and oil would bear a tax comprising two components, one related to their carbon content, the other related to their energy content. Non-renewable forms of energy other than fossil fuels (mainly nuclear power) would be subject to the energy-related part of the tax, but would not bear the carbon component. Overall, the two components would be combined in equal proportions, in the sense that half of the tax on a typical barrel of oil would be related to the carbon component and half to the energy component. (author)

Income responses to tax changes : evidence from the Norwegian tax reform

OpenAIRE

Thoresen, Thor Olav; Aarbu, Karl Ove

1999-01-01

Several studies, conducted on U.S. data, have found rather strong income responses to changes in marginal tax rates, when treating tax reforms as "natural experiments" and applying the differences-of-differences estimator on individual income data. The Norwegian tax reform of 1992 implied substantial increases in the net-of-tax rate (1 minus the change in the marginal tax rate) for high-income earners, and this paper provides measures of the elasticity of taxable income with respect to these ...

Combining coal gasification, natural gas reforming, and external carbonless heat for efficient production of gasoline and diesel with CO2 capture and sequestration

International Nuclear Information System (INIS)

Salkuyeh, Yaser Khojasteh; Adams, Thomas A.

2013-01-01

Highlights: • Several systems are presented which convert NG, coal, and carbonless heat to fuel. • Using nuclear heat can reduce the direct fossil fuel consumption by up to 22%. • The use of CCS depended on the carbon tax: above $20-30/t is sufficient to use CCS. • CTL is only the most economical when the price of NG is more than $5 /MMBtu. • Compared to a traditional CTL plant, total CO 2 emission can be reduced up to 79%. - Abstract: In this paper, several novel polygeneration systems are presented which convert natural gas, coal, and a carbonless heat source such as high-temperature helium to gasoline and diesel. The carbonless heat source drives a natural gas reforming reaction to produce hydrogen rich syngas, which is mixed with coal-derived syngas to produce a syngas blend ideal for the Fischer–Tropsch reaction. Simulations and techno-economic analyses performed for 16 different process configurations under a variety of market conditions indicate significant economic and environmental benefits. Using a combination of coal, gas, and carbonless heat, it is possible to reduce CO 2 emissions (both direct and indirect) by 79% compared to a traditional coal-to-liquids process, and even achieve nearly zero CO 2 emissions when carbon capture and sequestration technology is employed. Using a carbonless heat source, the direct fossil fuel consumption can be reduced up to 22% and achieve a carbon efficiency up to 72%. Market considerations for this analysis include prices of coal, gas, high-temperature helium, gasoline, and CO 2 emission tax rates. The results indicate that coal-only systems are never the most economical choice, unless natural gas is more than 5 $/MMBtu

Tax reforms - taxes without tax laws

OpenAIRE

Varma, Vijaya Krushna Varma

2009-01-01

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

CoalVal-A coal resource valuation program

Science.gov (United States)

Rohrbacher, Timothy J.; McIntosh, Gary E.

2010-01-01

CoalVal is a menu-driven Windows program that produces cost-of-mining analyses of mine-modeled coal resources. Geological modeling of the coal beds and some degree of mine planning, from basic prefeasibility to advanced, must already have been performed before this program can be used. United States Geological Survey mine planning is done from a very basic, prefeasibility standpoint, but the accuracy of CoalVal's output is a reflection of the accuracy of the data entered, both for mine costs and mine planning. The mining cost analysis is done by using mine cost models designed for the commonly employed, surface and underground mining methods utilized in the United States. CoalVal requires a Microsoft Windows? 98 or Windows? XP operating system and a minimum of 1 gigabyte of random access memory to perform operations. It will not operate on Microsoft Vista?, Windows? 7, or Macintosh? operating systems. The program will summarize the evaluation of an unlimited number of coal seams, haulage zones, tax entities, or other area delineations for a given coal property, coalfield, or basin. When the reader opens the CoalVal publication from the USGS website, options are provided to download the CoalVal publication manual and the CoalVal Program. The CoalVal report is divided into five specific areas relevant to the development and use of the CoalVal program: 1. Introduction to CoalVal Assumptions and Concepts. 2. Mine Model Assumption Details (appendix A). 3. CoalVal Project Tutorial (appendix B). 4. Program Description (appendix C). 5. Mine Model and Discounted Cash Flow Formulas (appendix D). The tutorial explains how to enter coal resource and quality data by mining method; program default values for production, operating, and cost variables; and ones own operating and cost variables into the program. Generated summary reports list the volume of resource in short tons available for mining, recoverable short tons by mining method; the seam or property being mined

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

Coal 99; Kol 99

Energy Technology Data Exchange (ETDEWEB)

Sparre, C

2000-07-01

The following report deals with the use of coal and coke during 1998. Some information about techniques, environmental questions and markets are also given. Data have been collected by questionnaires to major users and by telephone to minor users. Preliminary statistical data from Statistics Sweden have also been used. The use of steam coal for heating purposes during 1998 was 680 000 tons and somewhat lower than in 1997. The extremely high figures of 1996 were due to twice the production of electricity because of lack of waterpower. The co-generation plants were the main users of coal. The minor plants have increased their use of forest fuels. Probably the use of steam coal will go down in the immediate years both in the heat generating and the co-generating plants. During the top year 1987 coal was used in 18 hot water plants and 11 co-generation plants. During 1998 these figures are 1 and 8. Taxes and environmental reasons explain this trend. The use of steam coal in the industry has been constant at the level 700 000 tons. This level is supposed to be constant or to vary with business cycles. Steel-works, however, increase their use of steam coal in order to replace the more expensive coke. The import of metallurgical coal in 1998 was 1.6 mill tons like the year before. 1.1 mill tons of coke were produced. The coke consumption in the industry was 1.4 mill tons from which 0.3 mill tons were imported. Several other plants have plans to replace the coal with forest fuels, waste fuels and NG. Even the biggest plant, Vaesteraas, has ordered a block for bio fuels. Helsingborg has started to use wood pellets. The pellets replace most of the coal for the heat production in the co-generation plant. Norrkoeping Kraft AB has put a fluid bed boiler for various fuels into operation, leading to more than half the coal consumption compared with previous years. They have also rebuilt one of their travelling grates for bio fuels. Stockholm Energi, Haesselbyverket, has invested

An analysis of the proposed Btu tax on the US economy

International Nuclear Information System (INIS)

Boyd, R.

1993-01-01

This paper examines the impact of a Btu tax on energy on the United States economy. The analytical approach used in the analysis consisted of a general equilibrium model composed of fourteen producing sectors, fourteen consuming sectors, six household categories classified by income and a government. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu and a tax on refined petroleum products of 59.9 cents per million Btu on prices and quantities are examined. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. (author)

Tax policy: The fiscal revenue effects of international tax planning

OpenAIRE

Beznoska, Martin; Hentze, Tobias

2016-01-01

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

The Imputed Valuation and Adjusted Tax Base Concept: A System to Incorporate in Lieu of Property Tax Revenues in Definition of Wealth for Equalization Purposes.

Science.gov (United States)

Hill, Richard L.; Torgeson, Ronald

1987-01-01

Outlines how the state of North Dakota is developing a system for incorporating the revenue from the coal and petroleum industries into the tax base for local school support as part of an equalization plan for supporting basic services during a depressed economic period. (MD)

Tax policy to combat global warming: On designing a carbon tax

International Nuclear Information System (INIS)

Poterba, J.

1991-01-01

This chapter is divided into five sections. The first describes the basic structure of the carbon tax, focusing on the policies already in place in Europe as well as proposed taxes for the US. The second section considers the distributional burden of carbon taxes across income groups. The third section examines the production and consumption distortions from a carbon tax, using a simple partial-equilibrium model of the energy market. These estimates do not correspond to the net efficiency cost of carbon taxes because they neglect the reduction in negative externalities associated with these taxes, but they indicate the cost that must be balanced against potential efficiency gains from the externality channel. The fourth section discusses the short- and long-run macroeconomic effects of adopting a carbon tax, drawing on previous empirical studies of the relationship between tax rates and real output growth. A central issue in this regard is the disposition of carbon tax revenues. The fifth section considers several design issues relating to carbon taxes, such as harmonization with other greenhouse taxes and the difficulty of taxing fossil-fuel use in imported intermediate goods. There is a brief concluding section that discusses broader issues of policy design

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

OpenAIRE

横山, 直子

2015-01-01

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

Coal Transition in the United States. An historical case study for the project 'Coal Transitions: Research and Dialogue on the Future of Coal'

International Nuclear Information System (INIS)

Kok, Irem

2017-01-01

employment in alternative industries. Under Trump administration, potential regulatory relief might ease the pressure on the coal industry.1 Still, President Trump's campaign pledge to revive the coal industry will require more than rolling back the environmental regulations and providing tax concessions to the coal companies. The question remains whether the impacts of coal transition will be managed by additional federal funds under the Trump administration

A comparative analysis of energy and CO2 taxes on the primary energy mix for electricity generation

International Nuclear Information System (INIS)

Voorspools, Kris; Peersman, Inneke; D'haeseleer, William

2005-01-01

In many countries, economies are moving towards internalization of external costs of greenhouse-gas (GHG) emissions. This can best be achieved by either imposing additional taxes or by using an emission-permit-trading scheme. The electricity sector is under scrutiny in the allocation of emission-reduction objectives, not only because it is a large homogeneous target, but also because of the obvious emission-reduction potential by decreasing power generation based on carbon-intensive fuels. In this paper, we discuss the impact of a primary-energy tax and a CO 2 tax on the dispatching strategy in power generation. In a case study for the Belgian power-generating context, several tax levels are investigated and the impact on the optimal dispatch is simulated. The impact of the taxes on the power demand or on the investment strategies is not considered. As a conclusion, we find that a CO 2 tax is more effective than a primary-energy tax. Both taxes accomplish an increased generation efficiency in the form of a promotion of combined-cycle gas-fired units over coal-fired units. The CO 2 tax adds an incentive for fuel switching which can be achieved by altering the merit order of power plants or by switching to a fuel with a lower carbon content within a plant. For the CO 2 tax, 13 euros/ton CO 2 is withheld as the optimal value which results in an emission reduction of 13% of the electricity-related GHG emissions in the Belgian power context of 2000. A tax higher than 13 euros/ton CO 2 does not contribute to the further reduction of GHGs. (Author)

The unconstitutionality of the compensatory fee according to section 8 of the Third Act on Enhanced Use of Coal for Electricity Generation ('Coal Pfennig'). Federal Constitutional Court, judgment of 11 Oct. 1994 - 2BvR 633/86

International Nuclear Information System (INIS)

Haager, K.; Lauffer, P.

1995-01-01

In order to protect the financial system of the federation as well as the appropriations power of the Bundestag from interference, and in order to account for the requirement of individual protection of the tax payers with regard to equality of burdens, a special levy shall be permitted by constitutional law only under very stringent conditions, and in very exceptional cases. The compensatory fee according to section 8 of the Third Act on Enhanced Use of Coal for Electricity Generation ('Coal Pfennig') thus is unconstitutional, as it puts an additional burden on the body of tax payers who as such do not bear responsibility for the financing of the purpose, to subsidise the use of coal for electricity generation. (orig.) [de

Potential effects of emission taxes on CO2 emissions in OECD and LDC countries. Working paper

International Nuclear Information System (INIS)

Messner, S.; Strubegger, M.

1990-12-01

A set of existing optimization models representing the energy systems of the OECD and LDC countries (the LDC region covers all less developed countries excluding centrally planned economies) with a time horizon up to 2020 was applied to derive first-order estimates of the techno-economic potential for emission reduction. The driving force for the introduction of reduction measures was a scheme of taxes levied on the emissions of 6 relevant pollutants-including the greenhouse gases CO 2 and methane. The tax levels introduced are based on the taxes discussed by the Swedish government administration; they are the break-even point to test which measures are cost-effective and which emission levels can be reached at these costs. The regional models offer the choice between the following alternatives as response to increases in expenditures caused by emission taxes: (*) Reduction of final energy demand by supplying the requested services by other means (i.e., conservation). (*) Substitution of 'dirty' fuels by fuels entailing less pollution. (*) Introduction of 'clean' technologies for the same purposes (e.g., a combined cycle based on coal gasification is a much cleaner process for electricity generation from coal than conventional coal power plants). (*) For SO 2 and NO x emissions pollution reduction technologies (i.e., scrubbers and catalysts) can be added to existing technologies in order to reduce emissions. Alternative scenarios with emission taxes are compared to a base scenario without taxes related to pollutant emissions. The results indicate that an increase in CO 2 emissions in the OECD and LDC regions of 47% over the next 30 years in the base scenario would be changed into stabilization up to 2010 by measures induced by the tax levels introduced. Thereafter, however, energy consumption growth in the LDC area, in conjunction with the exhaustion of economically viable emission reduction measures, reverse this trend: CO 2 emissions start to increase again after

Pakistan – A Globalized Tax World: An Analysis of Its International Tax Practice

OpenAIRE

Geerten M. M. Michielse

2008-01-01

The Government of Pakistan is considering an extensive tax and administrative reform by 2009 and asked the World Bank to provide a discussion paper on several technical issues. This report is dealing with the international aspects of the tax system: (a) the double tax agreements, and (b) the trade agreements.

Public willingness to pay for a US carbon tax and preferences for spending the revenue

Science.gov (United States)

Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

2017-09-01

We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

Comparative assessment of severe accident risks in the coal, oil and natural gas chains

International Nuclear Information System (INIS)

Burgherr, Peter; Eckle, Petrissa; Hirschberg, Stefan

2012-01-01

This study compared severe accident risks of fossil energy chains (coal, oil and natural gas), based on the historical experience contained in the comprehensive database ENSAD. Considered risk indicators focused on human health impacts, i.e., fatality rates and maximum consequences were calculated for a broad range of country groups. Generally, expected fatality rates were lowest for natural gas, intermediate for oil and highest for coal. Concerning maximum consequences of a single accident, natural gas also performed best, followed by coal, whereas accidents in the oil chain can claim significantly more fatalities. In general, OECD and EU 27 ranked top, while non-OECD countries and China in the case of coal were worst. The consideration of numerous additional country groups enabled a more detailed differentiation within the main bounding groups. Furthermore, differences among country groups are distinctly decreasing from coal to oil and natural gas, both for fatality rates and maximum consequences. The use of import adjusted-fatality rates indicates that fatality risks in supply countries are an essential aspect to understand how specific risk reduction strategies may affect other components of energy security, and thus tradeoffs and compromises are necessary. Finally, the proposed fatality risk score for fossil chains (FRS F ) allows a comparison of the combined accident risk for the considered fossil energy chains across individual countries, which can be visualized using risk mapping.

Pollution tax heuristics: An empirical study of willingness to pay higher gasoline taxes

International Nuclear Information System (INIS)

Hsu, S.-L.; Walters, Joshua; Purgas, Anthony

2008-01-01

Economists widely agree that in concept, pollution taxes are the most cost-effective means of reducing pollution. With the advent of monitoring and enforcement technologies, the case for pollution taxation is generally getting stronger on the merits. Despite widespread agreement among economists, however, pollution taxes remain unpopular, especially in North America. Some oppose pollution taxes because of a suspicion that government would misspend the tax proceeds, while others oppose pollution taxes because they would impose economic hardships upon certain individuals, groups, or industries. And there is no pollution tax more pathologically hated as the gasoline tax. This is unfortunate from an economic perspective, as a gasoline tax is easy to implement, and is a reasonable Pigouvian tax, scaling proportionately with the harms of consumption. Surprisingly, there is a dearth of theory explaining this cleave between economists and virtually everybody else. Drawing on behavioralist literatures, this paper introduces several theories as to why people and governments so vehemently oppose pollution taxes. Using the example of gasoline taxes, we provide some empirical evidence for these theories. We also show that 'revenue recycling,' the use of tax proceeds to reduce other taxes, is an effective means of reducing opposition to gasoline taxes

Management of Tax Payments Under the Definitive Value Added Tax Regime

Directory of Open Access Journals (Sweden)

Jurušs Māris

2018-04-01

Full Text Available There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

Coal 1992

Energy Technology Data Exchange (ETDEWEB)

1992-01-01

ACR's Coal 1992, the successor to the ACR Coal Marketing Manual, contains a comprehensive set of data on many aspects of the Australian coal industry for several years leading up to 1992. Tables and text give details of coal production and consumption in New South Wales, Queensland and other states. Statistics of the Australian export industry are complemented by those of South Africa, USA, New Zealand, Canada, Indonesia, China, Colombia, Poland and ex-USSR. Also listed are prices of Australian coking and non-coking coal, Australian coal stocks (and those of other major countries), loading port capacities, freight rates and coal quality requirements (analysis of coals by brand and supplier). A listing of Australian coal exporting companies is provided. A description of the spot Coal Screen Dealing System is given. World hard coal imports are listed by country and coal imports by major Asian countries tabulated. A forecast of demand by coal type and country up to the year 2000 is included.

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

Directory of Open Access Journals (Sweden)

Dhaundiyal Alok

2015-06-01

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

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

Coal Transition in the United Kingdom. An historical case study for the project 'Coal Transitions: Research and Dialogue on the Future of Coal'

International Nuclear Information System (INIS)

Fothergill, Steve

2017-01-01

This is one of the 6 country case-studies commissioned to collect experience on past coal transitions. The 6 countries are: Czech Republic, the Netherlands, Poland, Spain, UK, USA. Their role in the Coal Transitions project was to provide background information for a Synthesis Report for decision makers, and provide general lessons for national project teams to take into account in developing their coal transitions pathways for the future. The UK has virtually completed its move away from the production and use of coal - an astonishing transformation for an economy that once relied overwhelmingly on coal power. This is however a transformation that was never really 'planned' and the move away from coal started long before concerns about climate change achieved political prominence. Until as late as November 2015, for example, there was no government commitment to phase out coal in UK electricity generation. But it was already happening, and some of the most rapid change was actually in 2016, triggered in particular by the impact of a 'carbon tax' which has tipped the economics away from coal to gas-fired generation. A handful of coal-fired power stations will remain on the grid for a few years to help meet peak demand, but to all intents the UK is already entering the post-coal era. Whether this has been achieved without undue pain to coal mining areas is however deeply questionable. Job losses were for many years managed by a combination of redundancies and transfers to surviving mines. Redundancy payments, welfare benefits and early access to pensions provided support former miners, and careers advice and training was on offer. Most former miners have now reached retirement age. The big problem for mining communities has been replacement of the lost jobs. The UK has a long history of efforts to regenerate areas affected by coal closures and there is clear evidence that this has delivered positive results in the form of new jobs. Nevertheless, there continues to

The impact of a carbon tax on Greek electricity production

Energy Technology Data Exchange (ETDEWEB)

Vassos, S [Strategy and Planning Dept., Public Power Corp., Athens (Greece); Vlachou, A [Department of Economics, Athens Univ. of Economics and Business, Athens (Greece)

1997-09-01

The impact of proposed carbon taxes on the electric power industry, using the Greek power system as a case study, is investigated in this paper. It uses the WASP model for electric generation capacity expansion to explore the optimal expansion path under alternative carbon tax scenarios and to estimate their impact on CO{sub 2} and other types of emissions and on electricity production costs. The findings suggest that low carbon taxes would lead to a considerable reduction of the use of conventional lignite fired power plants counterbalanced predominantly by natural gas fired plants. High carbon taxes (100-200 US dollars per ton of carbon) would lead to a drastic reduction of the use of conventional lignite fired power plants which would be mainly replaced by coal or lignite fired technologies with CO{sub 2} removal capabilities, which are not available today but might become available within the time horizon of the present study. Hydropower and renewable sources would be the second least-cost alternatives to lignite under both low and high tax scenarios. The study provides evidence that carbon taxes also result in significant increases in the cost of producing electricity, implying adverse economic effects on electricity consumers and the Greek economy in general. (author). 35 refs, 1 fig., 7 tabs.

The impact of a carbon tax on Greek electricity production

International Nuclear Information System (INIS)

Vassos, S.; Vlachou, A.

1997-01-01

The impact of proposed carbon taxes on the electric power industry, using the Greek power system as a case study, is investigated in this paper. It uses the WASP model for electric generation capacity expansion to explore the optimal expansion path under alternative carbon tax scenarios and to estimate their impact on CO 2 and other types of emissions and on electricity production costs. The findings suggest that low carbon taxes would lead to a considerable reduction of the use of conventional lignite fired power plants counterbalanced predominantly by natural gas fired plants. High carbon taxes (100-200 US dollars per ton of carbon) would lead to a drastic reduction of the use of conventional lignite fired power plants which would be mainly replaced by coal or lignite fired technologies with CO 2 removal capabilities, which are not available today but might become available within the time horizon of the present study. Hydropower and renewable sources would be the second least-cost alternatives to lignite under both low and high tax scenarios. The study provides evidence that carbon taxes also result in significant increases in the cost of producing electricity, implying adverse economic effects on electricity consumers and the Greek economy in general. (author). 35 refs, 1 fig., 7 tabs

Carbon Based Energy Taxes in Developing Countries. Feasibility and effects of a tax restructuring in China, Brazil, India, Indonesia and Russia

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-31

This report is part of a study of the effects of converting the existing energy tax structure to one based on the carbon content of the fuel. The countries considered are China, Brazil, India, Indonesia and Russia. They contribute 28% of the worlds energy related carbon emission and are expected to have the greatest increase in carbon emissions over the next decades. Restructuring the energy taxes could play a role in reducing global carbon emissions. But this is difficult to achieve in non-OECD countries because of existing energy market distortions and policy barriers. The report first maps the present tax structure of the energy, power, and transport sectors, then redistributes the tax burden among the fuels based on their carbon content. Three scenarios are then studied, confining the tax structure to: (1) the industrial sector, (2) the industrial and power sectors, (3) industrial, power and transport sectors. Some important conclusions are: (1) reduced energy prices are the result of subsidies rather than of reduced taxes, (2) moving towards a carbon-based tax system requires major changes in the overall structure of energy pricing and government policy, (3) substantial institutional barriers exist to any reform of energy taxes, (4) among the fuel types, coal would have by far the largest price increase as it is now subsidized, (5) confining the carbon tax restructuring to the industry and power sectors would have minor effects, (6) including the transport sector with the other two does impact carbon emissions. Reducing the energy subsidies is probably the most urgent issue in reforming the energy sector and would bring substantial benefits in terms of reduced carbon emissions and improved overall energy efficiency of the economy. 25 refs., 20 figs., 41 tabs.

Coal 95; Kol - 95

Energy Technology Data Exchange (ETDEWEB)

Sparre, C

1996-12-31

The report deals with the use of coal and coke in Sweden during 1994. Some information about technology, environmental questions and markets are also given. Data have been collected by questionnaires to major users and by telephone to minor users. Preliminary statistical data from Statistics Sweden have also been used.The use of steam coal for heating purposes has been unchanged during 1994 at a level of 1 Mtons. The production in the cogeneration plants has been constant, but has increased for electricity production. The minor plants have increased their use of forest fuels. The use of steam coal will probably go down in the next years both for heat and cogeneration plants. During the top year 1987 coal was used in 18 hot water and 11 cogeneration plants. 1994 these figures are 3 and 12. Taxes and environmental reasons explain this trend. The use of steam coal in industry has been constant at the level 0.7 Mtons. The import of metallurgical coal in 1993 was 1.6 Mtons, like 1992. Import of 0.3 Mtons of coke gives the total consumption of coke in industry as 1.5 Mtons. the average price of steam coal imported to Sweden was 317 SEK/ton, 3% higher than 1993. All Swedish plants meet their emission limit of dust, SO{sub 2} and NO{sub x} as given by county administrations or concession boards. The cogeneration plants all have some SO{sub 2} removal system. The biggest cogeneration plant (Vaesteraas) has recently invested in a SCR NO{sub x} cleaning system. Most other plants use low NO{sub x} burners or SNR injection systems based on ammonia or urea. 2 figs, 13 tabs.

Solid fuels. Coal. Economy and resources

International Nuclear Information System (INIS)

Bautin, F.; Martin-Amouroux, J.M.

2007-01-01

The share of coal in the world energy mix (25%) and its possible increase during the next decades is due to its specific use in steelmaking industry and to its excellent competitiveness in fossil-fuel power plants with respect to other energy sources. Its inferior energy efficiency is compensated by lower and more stable prices on international markets. This situation is explained by a strong competition and abundant reserves. However, coal is a strong emitter of greenhouse gases and would be temporarily penalized by the implementation of emission tax or trading systems before the development of carbon sequestration systems. This article presents: the main world markets (consumption per sector of activity, power generation market, coke market, start-up of a synthetic fuels market), the main international coal producers and traders (overview and typology, international trades, transport), the reserves and resources, and the worldwide perspectives (2050 scenarios, climatic risks, CO 2 prices and technological changes). (J.S.)

Tax Policy Assessment in Slovenia – Case of Interest Tax Shield

Directory of Open Access Journals (Sweden)

Jovanovic Tatjana

2017-03-01

Full Text Available The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of “impact assessments”, with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing legal regime, which can be carried out by collecting and analysing empirical data in the context of a broader decision-making framework. The main objective of the paper is to analyse which stage the Slovenian regulatory impact assessment is in, and whether this stage is sophisticated enough to provide for the essential verification of tax policy and specific instruments, focusing mainly on the case of interest tax shield issues. Methodologically, the paper is based on a systematic literature review, a survey for public consultations and statistical tools for calculating the differences in internal indebtedness in different observed periods. The results show that the Slovenian RIA is not sophisticated enough to evaluate complex tax instruments and policy. Nevertheless, tax policy decision-makers should reconsider the implementation of a thin capitalization rule (but also future tax policy instruments focusing also on other, non-tax revenue, factors.

Taxing Canada’s Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments

Directory of Open Access Journals (Sweden)

Jack M. Mintz

2010-02-01

Full Text Available This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009, we estimate the marginal effective tax rate on capital for the oil and gas sector, comparable to other sectors in the economy. In our assessment, we include federal and provincial corporate income taxes, sales taxes on capital purchases and other capital-related taxes in our assessment such as severance taxes and royalties. Except for oil and gas investments in Nova Scotia and Newfoundland & Labrador offshore developments, oil and gas investments bear a higher tax burden compared to other industries in Canada. In other words, oil and gas investments are generally not “subsidized” but bear a higher level of taxes and royalties on investment compared to other industries.

Assessment of policy impacts on carbon capture and sequestration and bioenergy for U.S.' coal and natural gas power plants

Science.gov (United States)

Spokas, K.; Patrizio, P.; Leduc, S.; Mesfun, S.; Kraxner, F.

2017-12-01

Reducing electricity-sector emissions relies heavily on countries' abilities to either transition away from carbon-intensive energy generation or to sequester its resultant emissions with carbon capture and storage (CCS) technologies. The use of biomass energy technologies in conjunction with carbon capture and sequestration (BECCS) presents the opportunity for net reductions in atmospheric carbon dioxide. In this study, we investigate the limitations of several common policy mechanisms to incentivize the deployment of BECCS using the techno-economic spatial optimization model BeWhere (www.iiasa.ac.at/bewhere). We consider a set of coal and natural gas power plants in the United States (U.S.) selected using a screening process that considers capacity, boiler age, and capacity factor for electricity-generation units from the EPA 2014 eGRID database. The set makes up 470 GW of generation, and produces 8,400 PJ and 2.07 GtCO2 annually. Co-firing up to 15% for coal power plants is considered, using woody-biomass residues sourced from certified and managed U.S. forests obtained from the G4M (www.iiasa.ac.at/g4m) and GeoWiki (www.geo-wiki.org) database. Geologic storage is considered with injectivity and geomechanical limitations to ensure safe storage. Costs are minimized under two policy mechanisms: a carbon tax and geologic carbon sequestration credits, such as the Q45 credits. Results show that the carbon tax scenario incentivizes co-firing at low to medium carbon taxes, but is replaced by CCS at higher tax values. Carbon taxes do not strongly incentivize BECCS, as negative emissions associated with sequestering carbon content are not accounted as revenue. On the other hand, carbon credit scenarios result in significant CCS deployment, but lack any incentive for co-firing.

Optimal Level of Woody Biomass Co-Firing with Coal Power Plant Considering Advanced Feedstock Logistics System

Directory of Open Access Journals (Sweden)

Sangpil Ko

2018-05-01

Full Text Available Co-firing from woody biomass feedstock is one of the alternatives toward increased use of renewable feedstock in existing coal power plants. However, the economic level of co-firing at a particular power plant depends on several site-specific factors. Torrefaction has been identified recently as a promising biomass pretreatment option to lead to reduction of the feedstock delivered cost, and thus facilitate an increase in the co-firing ratio. In this study, a mixed integer linear program (MILP is developed to integrate supply chain of co-firing and torrefaction process and find the optimal level of biomass co-firing in terms of minimized transportation and logistics costs, with or without tax credits. A case study of 26 existing coal power plants in three Great Lakes States of the US is used to test the model. The results reveal that torrefaction process can lead to higher levels of co-firing, but without the tax credit, the effect is limited to the low capacity of power plants. The sensitivity analysis shows that co-firing ratio has higher sensitivity to variation in capital and operation costs of torrefaction than to the variation in the transportation and feedstock purchase costs.

Econometric modelling of international carbon tax regimes

International Nuclear Information System (INIS)

Smith, Clare; Hall, Stephen; Mabey, N.

1995-01-01

An economometric model of fossil fuel demand has been estimated for eight OECD countries, relating coal, oil and gas demands to GDP and prices. In addition a model of endogenous technical progress has been estimated, aiming to include both price induced innovation in energy and structural change in the economy as long-term determinants of energy consumption. A number of possible international carbon/energy tax agreements are simulated, showing the impacts on carbon dioxide emissions and comparing the two models. (author)

Unconventional Coal in Wyoming: IGCC and Gasification of Direct Coal Liquefaction Residue

Science.gov (United States)

Schaffers, William Clemens

Two unconventional uses for Wyoming Powder River Basin coal were investigated in this study. The first was the use of coal fired integrated gasification combined cycle (IGCC) plants to generate electricity. Twenty-eight different scenarios were modeled using AspenPlusRTM software. These included slurry, mechanical and dried fed gasifiers; Wyodak and Green River coals, 0%, 70%, and 90% CO2 capture; and conventional evaporative vs air cooling. All of the models were constructed on a feed basis of 6,900 tons of coal per day on an "as received basis". The AspenPlus RTM results were then used to create economic models using Microsoft RTM Excel for each configuration. These models assumed a 3 year construction period and a 30 year plant life. Results for capital and operating costs, yearly income, and internal rates of return (IRR) were compared. In addition, the scenarios were evaluated to compare electricity sales prices required to obtain a 12% IRR and to determine the effects of a carbon emissions tax on the sales price. The second part of the study investigated the gasification potential of residue remaining from solvent extraction or liquefaction of Powder River Basin Coal. Coal samples from the Decker mine on the Wyoming-Montana border were extracted with tetralin at a temperature of 360°C and pressure of 250 psi. Residue from the extraction was gasified with CO2 or steam at 833°C, 900°C and 975°C at pressures of 0.1 and 0.4 MPa. Product gases were analyzed with a mass spectrometer. Results were used to determine activation energies, reaction order, reaction rates and diffusion effects. Surface area and electron microscopic analyses were also performed on char produced from the solvent extraction residue.

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...

Thoughts on a comprehensive tax reform

Institute of Scientific and Technical Information of China (English)

Li Wanfu

2015-01-01

"The Decision on Several Major Issues Regarding the Deepening of Reform" adopted by the Third Plenum of the Eighteenth Session of the CPC Central Committee gave a new position to the next round of tax reform,and proposed its objectives,tone,mission,and core tasks.The new round of tax reform should cover a wide range of issues,including state governance,tax legislation,economic reform and development,social management,globalization,ecological and environmental protection,improvement of tax collection,as well as other related issues.Particular attention should be paid to replacing business tax with VAT,completing legislation on VAT,adjusting the scope,collection mechanisms,and rates of consumption tax;strengthening regulation and control,implementing a personal income tax system that considers both aggregate income and income by source,promoting real estate tax legislation,expanding the ad valorem natural resource tax,accelerating the gradual replacement of fees with taxes,and introducing legislation on environmental protection taxes.

KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY

Directory of Open Access Journals (Sweden)

Nichita Ramona-Anca

2015-07-01

Full Text Available Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance determinants outside the economic spectrum (i.e., tax rate, audit rate, penalty rate, income. Consequently, a manifold of variables from psychology (attitudes, norms, perceptions, sociology (education, gender or political science (fiscal policy, tax law complexity, voting were taken into account as determinants of taxpayers’ decisions. In addition, behavioral models like the Australian Taxation Office compliance model, New Zealand Inland Revenue compliance model or the “slippery slope” framework have incorporated such variables. Recent empirical developments have indicated that tax literacy can be counted as a significant determinant of tax compliance. Forasmuch compliance strategies exclusively grounded on coercion are rather costly (high monitoring outlays, large staff employed in the monitoring process, etc., generally yield short-term outcomes and may attract the resistance of otherwise honest taxpayers, authorities worldwide have begun searching for the adequate combination between cooperation and coercion, in which the emphasis on the former should prevail. State budgets are better off when authorities enact compliance strategies extensively built on cooperation, for they generate long-term results, require fewer outlays and secure the support of most honest taxpayers. The current paper draws on the effects of tax literacy (i.e., the level of tax knowledge on taxpayers’ behavior, highlighting miscellaneous strategies employed by national tax authorities around the world. As a general trend, increasing tax literacy among very young and soon-to-be taxpayers is preferred by several tax authorities, because potential contributors have to be accustomed to the requirements of tax systems before

Techno-economic analysis of the coal-to-olefins process in comparison with the oil-to-olefins process

International Nuclear Information System (INIS)

Xiang, Dong; Qian, Yu; Man, Yi; Yang, Siyu

2014-01-01

Highlights: • Present the opportunities and challenges of coal-to-olefins (CTO) development. • Conduct a techno-economic analysis on CTO compared with oil-to-olefins (OTO). • Suggest approaches for improving energy efficiency and economic performance of CTO. • Analyze effects of plant scale, feedstock price, CO 2 tax on CTO and OTO. - Abstract: Olefins are one of the most important oil derivatives widely used in industry. To reduce the dependence of olefins industry on oil, China is increasing the production of olefins from alternative energy resources, especially from coal. This study is concerned with the opportunities and obstacles of coal-to-olefins development, and focuses on making an overall techno-economic analysis of a coal-to-olefins plant with the capacity of 0.7 Mt/a olefins. Comparison is made with a 1.5 Mt/a oil-to-olefins plant based on three criteria including energy efficiency, capital investment, and product cost. It was found that the coal-based olefins process show prominent advantage in product cost because of the low price of its feedstock. However, it suffers from the limitations of higher capital investment, lower energy efficiency, and higher emissions. The effects of production scale, raw material price, and carbon tax were varied for the two production routes, and thus the operational regions were found for the coal-to-olefins process to be competitive

Bio-coal briquettes using low-grade coal

Science.gov (United States)

Estiaty, L. M.; Fatimah, D.; Widodo

2018-02-01

The technology in using briquettes for fuel has been widely used in many countries for both domestic and industrial purposes. Common types of briquette used are coal, peat, charcoal, and biomass. Several researches have been carried out in regards to the production and the use of briquettes. Recently, researches show that mixing coal and biomass will result in an environmentally friendly briquette with better combustion and physical characteristics. This type of briquette is known as bio-coal briquettes. Bio-coal briquettes are made from agriculture waste and coal, which are readily available, cheap and affordable. Researchers make these bio-coal briquettes with different aims and objectives, depending on the issues to address, e.g. utilizing agricultural waste as an alternative energy to replace fossil fuels that are depleting its reserves, adding coal to biomass in order to add calorific value to bio-coal briquette, and adding biomass to coal to improve its chemical and physical properties. In our research, biocoal briquettes are made to utilize low grade coal. The biomass we use, however, is different from the ones used in past researches because it has undergone fermentation. The benefits of using such biomass are 1. Fermentation turns the hemi cellulose into a simpler form, so that the burning activation energy decreases while the calorific value increases. 2. Enzym produced will bind to heavy metals from coal as co-factors, forming metals that are environmentally friendly.

Increasing Severity of Pneumoconiosis Among Younger Former US Coal Miners Working Exclusively Under Modern Dust-Control Regulations.

Science.gov (United States)

Graber, Judith M; Harris, Gerald; Almberg, Kirsten S; Rose, Cecile S; Petsonk, Edward L; Cohen, Robert A

2017-06-01

Coal workers' pneumoconiosis (CWP) steadily declined among US miners following dust control regulations in 1970. In 2000, severe forms of this disease reemerged among young miners, and are well described among working-but not former-miners. Black lung benefits program (BLBP) data (2001 to 2013) were used to estimate respiratory disease burden among former miners including: (1) CWP (simple; advanced CWP, and progressive massive fibrosis [CWP/PMF]); and (2) respiratory impairment (FEV1 percent reference: mild, moderate, ≥moderately-severe). Among 24,686 claimants, 8.5% had advanced CWP/PMF; prevalence was highest among younger (less than or equal to 56 years: 10.8%) and older (greater than 70 years: 8.4%) miners and those who began work after versus before 1970 (8.3% vs. 4.0%). BLBP claims provide potentially useful data for monitoring the burden and severity of coal mine dust lung disease, and assessing efficacy of protective regulations.

Dual income tax: An option for the reform of personal income tax in Serbia?

Directory of Open Access Journals (Sweden)

Ranđelović Saša

2008-01-01

Full Text Available Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

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

OpenAIRE

Murray, Matthew N.

1997-01-01

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

Global thermal coal trade outlook

International Nuclear Information System (INIS)

Ewart, E.

2008-01-01

Wood Mackenzie operates coal consulting offices in several cities around the world and is the number one consulting company in terms of global coal coverage. The company offers a unique mine-by-mine research methodology, and owns a proprietary modeling system for coal and power market forecasting. This presentation provided an overview of global thermal markets as well as recent market trends. Seaborne markets have an impact on price far greater than the volume of trade would imply. Research has also demonstrated that the global thermal coal market is divided between the Pacific and Atlantic Basins. The current status of several major coal exporting countries such as Canada, the United States, Venezuela, Colombia, Indonesia, Australia, China, South Africa, and Russia was displayed in an illustration. The presentation included several graphs indicating that the seaborne thermal coal market is highly concentrated; traditional coal flow and pricing trends shift as Asian demand growth and supply constraints lead to chronic under supply; coal prices have risen to historic highs in recent times; and, the Asian power sector demand is a major driver of future growth. The correlation between oil and gas markets to thermal coal was illustrated along with two scenarios of coal use in the United States in a carbon-constrained world. The impact of carbon legislation on coal demand from selected coal regions in the United States was also discussed. Wood Mackenzie forecasts a very strong growth in global thermal coal demand, driven largely by emerging Asian economies. tabs., figs

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

OpenAIRE

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

2001-01-01

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

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

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-06-01

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

Rent-seeking mechanism for safety supervision in the Chinese coal industry based on a tripartite game model

International Nuclear Information System (INIS)

Chen, Hong; Feng, Qun; Cao, Jing

2014-01-01

There are extensive governmental rent-seeking activities in safety supervision of the Chinese coal industry. The rents come from industry safety barriers, low resource taxes, and privilege policies for coalmining enterprises. The rent-seeking mechanism was analyzed using a model comprising dynamic games with incomplete information. The equilibrium results indicate that the probability of national supervision is influenced by penalties and bribery: there is negative correlation with penalties and positive correlation with bribery. The rent-seeking probability of a governmental safety supervision department is influenced by several factors, and positively correlates with the cost of national supervision. The probability of bribery of coalmining enterprises is influenced by several factors, and positively correlates with wages of governmental departments and a reasonable rent-seeking range. Reversed rent-seeking reduces the probability of bribery, but it's not worth recommending. Some recommendations are proposed. - Highlights: • We analyze rent-seeking mechanism for safety supervision in the coal industry. • A dynamic game with incomplete information for Chinese coal industry is built. • Reversed rent-seeking is proposed as a new rent-seeking form. • We analyze the selection probability of the three participants. • We give some policies about how to enhance safety supervision

Quantifying exhaustible resource theory: an application to mineral taxation policy

International Nuclear Information System (INIS)

Ward, F.A.; Kerkvliet, J.

1993-01-01

The paper presents the results of a dynamic nonlinear programming model of a mineral resource market with several features of heterogeneous quality in the mineral, links with related product markets, incorporation of institutional constraints, resource allocations for each year in the planning period, and analysis of outcomes under various severance tax rates. The model computes privately efficient competitive use paths to perform cost-benefit analysis of public mineral policies. Policy variables are evaluated for their impact on both private behaviour and public benefits. The application is to New Mexico's linked coal and electric power markets. Findings reveal that scarcity rents are currently 4% of coal's price, and peak at 27% in 43 years. Increasing the present 1 dollar/ton New Mexico severance tax to 11 dollars reduces current annual coal output by 25%, prolongs the life of the state's coal industry by three years, and increases discounted severance tax revenues by 850% or 4.2 billion dollars. 38 refs., 2 figs., 4 tabs

Coal Development in the Northern Great Plains. The Impact on Revenues of State and Local Governments. Agricultural Economic Report No. 394.

Science.gov (United States)

Stinson, Thomas F.; Voelker, Stanley W.

Development of Northern Great Plains coal resources will create new demands for state and local government services. Development will also produce increased government revenues. Special taxes on coal production have been enacted in Montana, North Dakota, and Wyoming in order to ensure that state and local governments receive sufficient revenues to…

The 59. conference of Canada's energy and mines ministers : A submission by the Coal Association of Canada

International Nuclear Information System (INIS)

2002-01-01

The most abundant fossil fuel in Canada is coal, and almost 20 per cent of all electricity generated in Canada uses coal as its energy source. About 75 per cent of all electricity generated in Alberta and 67 per cent of that generated in Saskatchewan is derived from domestic coal resources. Coal plays an important role in regional economies. This paper was prepared with the intent of providing a status report on the coal industry to the Energy and Mines Ministers while also identifying the challenges facing the industry. Productivity has been increased and emissions have been reduced, but the industry is facing risks. Cooperation between industry players and governments is required to ensure the long-term viability of the coal industry in Canada. Some recommendations were made by the Coal Association of Canada (CAC) as follows: (1) that the 21 per cent tax-rate to the mining sector be extended by the federal government, while continuing deductibility of the existing resource allowance, (2) that the Corporate Capital Tax be eliminated entirely by the federal government, or that at least for all assets located in rural areas, and (3) the CAC believes better solutions than the Kyoto Protocol exist (CAC does not support Kyoto). The CAC is of the opinion that continental approach should be favored for the reduction of greenhouse gas emissions. The CAC also believes that financial and technical resources should be allocated for the improvement of existing infrastructure and the development of new technologies in terms of reductions of emissions. refs

Ultravitrinite coals from Chukotka

Energy Technology Data Exchange (ETDEWEB)

Lapo, A.V.; Letushova, I.A.

1979-03-01

Chemical and petrographic analysis was conducted on coals from the Anadyrya and Bukhti Ugol'noi deposits. Characteristics of the most prevalent type of vitrinite coals in both regions are presented here. Anadyrya coals belong to a transitional phase between brown coal and long flame. Ultravitrinite coals predominate. Gas coals from Bukti Ugol'noi have a higher carbon content than Anadyrya coals. They also have a higher hydrogen content and yield of initial resin. In several cases there was also a higher yield of volatile substances. Chukotka coals are characterized by a 10 percent higher initial resin yield than equally coalified Donetsk coals, other indicators were equal to those of Donetsk coals. Because of this, Chukotka coals are suitable for fuel in power plants and as raw materials in the chemical industry. (15 refs.) (In Russian)

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.

Macroeconomic modelling of international carbon tax regimes

International Nuclear Information System (INIS)

Hall, S.; Mabey, N.; Smith, Clare

1994-01-01

An econometric model of fossil fuel demand has been estimated for eight OECD countries, relating coal, oil and gas demands to GDP and prices. In addition, for five of these countries, a model of endogenous technical progress has been estimated, representing the decline in energy intensity as a function of price and macroeconomic variables. This aims to include both price induced innovation in energy and structural change in the economy as long term determinants of energy consumption. A number of possible international carbon/energy tax agreements are simulated, showing the impacts on carbon dioxide emissions and comparing the two models. It is shown that the endogenous technical change model does include an important element that is missed in the more conventional approach. However in the long run the magnitude of taxes required to stabilise or reduce emissions would be large, and it is suggested that other non-price policies will become more important. (Author)

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

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.

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.

Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens

Directory of Open Access Journals (Sweden)

Jan Rohan

2017-01-01

Full Text Available In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non‑taxation. In recent years there has been an increased number of companies in the Czech Republic whose owners come from preferential tax jurisdiction from 12,676 up to 13,167. This paper is focused on the Czech taxpayers’ reaction on concluding agreements concerning exchange of information in tax matters with preferential tax jurisdictions, the so‑called “Tax havens”. The Difference‑in‑Differences Method was carried out to predict the taxpayers’ behavior. The model shows that the agreements work well as a preventive tool. If the Czech Republic concludes the agreement with the tax haven, the taxpayers lose their anonymity. This results in their relocation into tax havens that are not covered by the agreement in order to keep their anonymity.

Economic effects of using carbon taxes to reduce carbon dioxide emissions in major OECD countries. Final report

International Nuclear Information System (INIS)

1992-01-01

A tax on fossil fuels designed to obtain a 20 percent reduction in emissions of carbon dioxide by the year 2020 would lower output among major OECD nations by 1 to 3 1/2 percent. The tax required to achieve a 20% reduction in emissions of carbon dioxide by 2020 ranged from $489.4 (Sweden) per metric ton of carbon to $2,427.9 (Japan) per ton of carbon. The tax required for the U.S. was $720.6 per ton. In the U.S., a tax per $100 per ton of carbon would equate to a tax of $70.68 per short ton of coal, $11.42 per barrel of oil, $1.66 per MCF of natural gas and 0.27 per gallon of gasoline. The study is part of a multi-phase effort to gauge the economic consequences of various measures being discussed by the international community to mitigate the possibility of global climate change by limiting emissions of carbon dioxide from fossil fuel use. The study assumed that the carbon tax program would be revenue neutral in that increased revenues from the carbon tax would be offset by reductions in personal income taxes

S.1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991

International Nuclear Information System (INIS)

Anon.

1991-01-01

The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property

Promoting Sustainable Tax Compliance in the Informal Sector in ...

African Journals Online (AJOL)

Our findings revealed several causes of tax compliance problem in the informal sector in Nigeria. Among which are high tax, rate, inadequate provision of public goods and services, lack of transparency and accountability of public funds, poor funding of tax boards, absence of functional tax audit, lack of reciprocity and ...

Ex-post evaluation of tax legislation in the Netherlands

NARCIS (Netherlands)

S.J.C. Hemels (Sigrid)

2011-01-01

textabstractIntroduction Since the end of the 20th century, ex-post evaluation of tax legislation has consistently been part of the agenda of the Dutch government. In 2005, the 2001 Income tax Act was evaluated. In addition, several tax expenditures are evaluated each year. Tax expenditures can be a

Food Taxes: A New Holy Grail?

Directory of Open Access Journals (Sweden)

Ignaas Devisch

2013-01-01

Full Text Available In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective: can food taxes become an appropriate and just policy measure to reduce overweight and obesity and therefore increase consumer’s health? The implementation of an effective and fair food tax is an exercise riddled with uncertainty. Not only is there a need for evidence on the health and economic impact of food taxes, we also have to think about a conceptual and ethical discussion concerning the balance between health imperatives and public health on the one hand, and social and ethical standards on the other hand.

Research on the competitiveness and development strategy of china's modern coal chemical industry

Science.gov (United States)

Wang, Q.; Han, Y. J.; Yu, Z. F.

2016-08-01

China's modern coal chemical industry has grown into a certain scale after over a decade of development, and remarkable progress has been made in key technologies. But as oil price collapsed since 2015, the economic benefit of the industry also slumped, with loud controversies in China over the necessity of modern coal chemical industry. The research believes that the modern coal chemical industry plays a positive role in the clean and sustainable exploitation of coal in China. It makes profit when oil price is no lower than 60/bbl, and outperforms petrochemical in terms of cost effectiveness when the price is between 60/bbl and 80/bbl. Given the low oil price and challenges posed by environmental protection and water restraints, we suggest that the state announce a guideline quickly, with adjusted tax policies and an encouragement to technological innovation, so that the modern coal chemical industry in China can grow sound and stable.

Tax Havens: International Tax Avoidance and Evasion

OpenAIRE

Gravelle, Jane G.

2009-01-01

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

The Economic Effects of Comprehensive Tax Reform

National Research Council Canada - National Science Library

1997-01-01

.... This Congressional Budget Office (CBO) study analyzes the major economic effects of several tax reform plans and finds that much uncertainty surrounds the likelihood and magnitude of the economic gains from tax reform...

Tax evasion and Swiss bank deposits

DEFF Research Database (Denmark)

Johannesen, Niels

2014-01-01

quarters immediately before and after the tax was introduced. We also present evidence suggesting that the drop in Swiss bank deposits was driven by behavioral responses aiming to escape the tax - such as the transfer of funds to bank accounts in other offshore centers and the transfer of formal ownership......Bank deposits in offshore financial centers may be used to evade taxes on interest income. A recent EU reform limits the scope for this type of tax evasion by introducing a withholding tax on interest income earned by EU households in Switzerland and several other offshore centers. This paper...... estimates the impact of the withholding tax on Swiss bank deposits held by EU residents while using non-EU residents who were not subject to the tax as a comparison group. We present evidence that Swiss bank deposits owned by EU residents declined by 30–40% relative to other Swiss bank deposits in two...

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

OpenAIRE

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

2014-01-01

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

Concept of Tax Advising Within Tax Optimization

OpenAIRE

Svitlana Bychkova; Makarova Nadiya

2013-01-01

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

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

OpenAIRE

Feller, Anna; Schanz, Deborah

2014-01-01

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

Clean coal technologies

International Nuclear Information System (INIS)

Bourillon, C.

1994-01-01

In 1993 more than 3.4 billion tonnes of coal was produced, of which half was used to generate over 44 per cent of the world's electricity. The use of coal - and of other fossil fuels- presents several environmental problems such as emissions of sulphur dioxide (SO 2 ), nitrogen oxides (NO 2 ), and carbon dioxide (CO 2 ) into the atmosphere. This article reviews the measures now available to mitigate the environmental impacts of coal. (author)

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...

Corporate income tax and the international challenge

Directory of Open Access Journals (Sweden)

Folkvord Benn

2014-11-01

Full Text Available Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobile capital, inadequacies in existing tax laws and a total change of international business environment have led to the fundamental problem in international tax law labeled by the OECD as the problem of BEPS (Base Erosion and Profit Shifting, along with severe competition among countries to attract investments and business activities. These challenges are the topic for the 2014 seminar of the Nordic Tax Research Council. Based on the Nordic national reports we discuss these challenges

Geomechanics of subsidence above single and multi-seam coal mining

Directory of Open Access Journals (Sweden)

A.M. Suchowerska Iwanec

2016-06-01

Full Text Available Accurate prediction of surface subsidence due to the extraction of underground coal seams is a significant challenge in geotechnical engineering. This task is further compounded by the growing trend for coal to be extracted from seams either above or below previously extracted coal seams, a practice known as multi-seam mining. In order to accurately predict the subsidence above single and multi-seam longwall panels using numerical methods, constitutive laws need to appropriately represent the mechanical behaviour of coal measure strata. The choice of the most appropriate model is not always straightforward. This paper compares predictions of surface subsidence obtained using the finite element method, considering a range of well-known constitutive models. The results show that more sophisticated and numerically taxing constitutive laws do not necessarily lead to more accurate predictions of subsidence when compared to field measurements. The advantages and limitations of using each particular constitutive law are discussed. A comparison of the numerical predictions and field measurements of surface subsidence is also provided.

Valuation of clean energy investments: The case of the Zero Emission Coal (ZEC) technology

Science.gov (United States)

Yeboah, Frank Ernest

Today, coal-fired power plants produce about 55% of the electrical energy output in the U.S. Demand for electricity is expected to grow in future. Coal can and will continue to play a substantial role in the future global energy supply, despite its high emission of greenhouse gases (e.g. CO2 etc.) and low thermal energy conversion efficiency of about 37%. This is due to the fact that, it is inexpensive and global reserves are abundant. Furthermore, cost competitive and environmentally acceptable energy alternatives are lacking. New technologies could also make coal-fired plants more efficient and environmentally benign. One such technology is the Zero Emission Carbon (ZEC) power plant, which is currently being proposed by the ZECA Corporation. How much will such a technology cost? How competitive will it be in the electric energy market when used as a technology for mitigating CO2 emission? If there were regulatory mechanisms, such as carbon tax to regulate CO2 emission, what would be the minimum carbon tax that should be imposed? How will changes in energy policy affect the implementation of the ZEC technology? How will the cost of the ZEC technology be affected, if a switch from coal (high emission-intensive fuel) to natural gas (low emission-intensive fuel) were to be made? This work introduces a model that can be used to analyze and assess the economic value of a ZEC investment using valuation techniques employed in the electric energy industry such as revenue requirement (e.g. cost-of-service). The study concludes that the cost of service for ZEC technology will be about 95/MWh at the current baseline scenario of using fuel cell as the power generation system and coal as the primary fuel, and hence will not be competitive in the energy markets. For the technology to be competitive, fuel cell capital cost should be as low as 500/kW with a lifetime of 20 years or more, the cost of capital should be around 10%, and a carbon tax of 30/t of CO2 should be in place

Evaluation of the effects of green taxes in the Nordic countries. Results and method question

International Nuclear Information System (INIS)

Skou Andersen, M.; Dengsoee, N.; Branth Pedersen, A.

2000-01-01

measurable effects. The explanations for the marked effects in Danish industry are partly fuel switch away from coal, partly the recycling of tax revenue for energy efficiency investments. With regard to the pesticide taxes substantial reforms of tax bases and tax levels have been implemented in the mid-1990's and therefore they cannot be evaluated ex-post yet. However, the occurrence in several countries of pesticide hoarding among farmers in response to tax increases seems to indicate that price sensitivity is not trivial. The present report also presents an assessment of the different methodologies employed for the evaluations of green taxes. With regard to the economic models, some fundamental assumptions, which constrain the possibilities for an assessment of the dynamic efficiency of the green taxes, are pointed out. It seems particularly problematic that the models not sufficiently can handle technological innovations and developments, and that the models assume full economic rationality among the target groups also in advance of the introduction of the green taxes. The report reviews advantages and disadvantages of some other evaluation methods, known primarily from political science and sociology. It is pointed out that different methods may be needed to be combined in order to analyse the effects of the green taxes. It is also pointed out that comprehensive panel data bases, with dissaggregated data at actor level, can be expected to provide the best basis for an assessment of the effect of green taxes. (au)

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

Science.gov (United States)

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

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.

Process and analytical studies of enhanced low severity co-processing using selective coal pretreatment

Energy Technology Data Exchange (ETDEWEB)

Baldwin, R.M.; Miller, R.L.

1991-12-01

The findings in the first phase were as follows: 1. Both reductive (non-selective) alkylation and selective oxygen alkylation brought about an increase in liquefaction reactivity for both coals. 2. Selective oxygen alkylation is more effective in enhancing the reactivity of low rank coals. In the second phase of studies, the major findings were as follows: 1. Liquefaction reactivity increases with increasing level of alkylation for both hydroliquefaction and co-processing reaction conditions. 2. the increase in reactivity found for O-alkylated Wyodak subbituminous coal is caused by chemical changes at phenolic and carboxylic functional sites. 3. O-methylation of Wyodak subbituminous coal reduced the apparent activation energy for liquefaction of this coal.

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...

Nuclear power more profitable than coal if funded with low cost capital: A South-African case study

International Nuclear Information System (INIS)

Serfontein, Dawid E.

2014-01-01

This study summarizes and expands on economic simulation results from the author’s reviews of the South-African Government’s Draft Integrated Energy Plan (IEP) and Integrated Resource Plan Update 2013 (IRP Update). The Levellized Cost of Electricity (LCOE), as a function of the pre-tax Weighted Average Cost of Capital (WACC%) and the pre-tax % rate of return and the pre-tax nominal profit per unit power sold (R/kWh), as a function of the electricity selling price, are compared for a new Generation III nuclear plant and a new pulverized coal plant with Flue Gas Desulphurization (FGD), built in South Africa. All monetary amounts are expressed in constant real 2012 South African Rand (R), i.e. inflation has been removed. An exchange rate of R8.01/$ was assumed. Since the key economic features of HTRs and Generation III water-cooled nuclear plants are similar, e.g. high initial capital cost followed by low fuel and other variable costs and long plant lives, these results for Generation III nuclear plants are also applicable to HTRs. The results show that the LCOE for nuclear increases sharply with the pre-tax WACC%. For low WACC percentages, nuclear power is much cheaper than coal and vice versa. However the pre-tax nominal profit per unit nuclear power sold (R/kWh) greatly outperforms coal for all values of the electricity selling price, even if the nuclear overnight cost increases to the much maligned $7,000/kW-installed. Especially impressive is the result that nuclear already breaks even at R 0.30/kWh while coal will run at a loss until the price is increased to R 0.68/kWh. This result, that nuclear produces the most profitable power of all readily available sources in South Africa, implies the following power plant construction strategy: Supply the minimum expected new base-load with nuclear plants, augmented by peaking plants, such as hydro and gas turbine in order to balance the constant base-load power supply with the varying demand during different times

Clean coal technology. Coal utilisation by-products

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-08-15

The need to remove the bulk of ash contained in flue gas from coal-fired power plants coupled with increasingly strict environmental regulations in the USA result in increased generation of solid materials referred to as coal utilisation by-products, or CUBs. More than 40% of CUBs were sold or reused in the USA in 2004 compared to less than 25% in 1996. A goal of 50% utilization has been established for 2010. The American Coal Ash Association (ACCA) together with the US Department of Energy's Power Plant Improvement Initiative (PPPI) and Clean Coal Power Initiative (CCPI) sponsor a number of projects that promote CUB utilization. Several are mentioned in this report. Report sections are: Executive summary; Introduction; Where do CUBs come from?; Market analysis; DOE-sponsored CUB demonstrations; Examples of best-practice utilization of CUB materials; Factors limiting the use of CUBs; and Conclusions. 14 refs., 1 fig., 5 tabs., 14 photos.

TOP TAX SYSTEM - A common tax system for all nations

OpenAIRE

VIJAYA KRUSHNA VARMA

2011-01-01

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

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)

Russia vows to end oil export tax

International Nuclear Information System (INIS)

Beck, R.J.

1992-01-01

This paper reports that Russia will eliminate its oil export tax by 1994 and until then will allow some exemptions, Russian officials have assured a group of US tax specialists. They stopped short of saying it would be repealed by the end of the year, the Ken Crawford, a member of a Tax Foundation delegation visiting Russia and managing partner of KPMG Peat Marwick's Moscow office. The export tax was one of several tax related Russian economic issues on which the US experts and Russian officials exchanged views early this month. The 15 member delegation was in Moscow on invitation from Russia's Ministry of Finance and State Committee on Taxation to help develop guidelines for laws governing Russia's taxation of foreign investment. The US group was sponsored by the Tax Foundation, Washington, DC, a nonprofit, nonpartisan tax and fiscal policy research and public education group

Evaluating the impact of three incentive programs on the economics of cofiring willow biomass with coal in New York State

International Nuclear Information System (INIS)

Tharakan, P.J.; Volk, T.A.; Lindsey, C.A.; Abrahamson, L.P.; White, E.H.

2005-01-01

Plantations of fast-growing willow shrubs are being promoted as a source quality biomass feedstock for bioenergy and bioproducts in New York State (NY). In the near-term, cofiring of the feedstock--in combination with other woody biomass--with coal in existing utility power boilers is considered to be the most promising conversion method for energy generation. Despite the clear technological viability and associated environmental benefits, cofiring of willow has not been widely adopted. The relatively high production cost of the willow feedstock, which is over twice that of coal, is the primary reason for this lack of interest. Taxes that account for some of the social costs of using coal and/or incentives that appropriate value for some of the social benefits of using willow are essential for eliminating most or the entire current price differential. This paper presents an integrated analysis of the economics of power generation from cofiring willow biomass feedstock with coal, from the perspective of the grower, aggregator and the power plant. Emphasis is placed on analyzing the relative impact of a green premium price, a closed-loop biomass tax credit, and payments to growers under the proposed Conservation Reserve Program (CRP) harvesting exemption policy. The CRP payments reduced the delivered cost of willow by 36-35%, to $1.90 GJ -1 and $1.70 GJ -1 , under current and increased yield conditions, respectively. These prices are still high, relative to coal. Other incentives are required to ensure commercial viability. The required levels of green premium price (0.4-1.0 cents kWh -1 ) and biomass tax credit (0.75-2.4 cents kWh -1 ) vary depending on whether the incentives were being applied by themselves or in combination, and whether current yield or potential increased yields were being considered. In the near term, cofiring willow biomass and coal can be an economically viable option for power generation in NY if the expected overall beneficial effects

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

OpenAIRE

Che-chiang Huang; Horn-in Kuo

2014-01-01

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

Health impacts of coal and coal use: Possible solutions

Science.gov (United States)

Finkelman, R.B.; Orem, W.; Castranova, V.; Tatu, C.A.; Belkin, H.E.; Zheng, B.; Lerch, H.E.; Maharaj, S.V.; Bates, A.L.

2002-01-01

Coal will be a dominant energy source in both developed and developing countries for at least the first half of the 21st century. Environmental problems associated with coal, before mining, during mining, in storage, during combustion, and postcombustion waste products are well known and are being addressed by ongoing research. The connection between potential environmental problems with human health is a fairly new field and requires the cooperation of both the geoscience and medical disciplines. Three research programs that illustrate this collaboration are described and used to present a range of human health problems that are potentially caused by coal. Domestic combustion of coal in China has, in some cases, severely affected human health. Both on a local and regional scale, human health has been adversely affected by coals containing arsenic, fluorine, selenium, and possibly, mercury. Balkan endemic nephropathy (BEN), an irreversible kidney disease of unknown origin, has been related to the proximity of Pliocene lignite deposits. The working hypothesis is that groundwater is leaching toxic organic compounds as it passes through the lignites and that these organics are then ingested by the local population contributing to this health problem. Human disease associated with coal mining mainly results from inhalation of particulate matter during the mining process. The disease is Coal Worker's Pneumoconiosis characterized by coal dust-induced lesions in the gas exchange regions of the lung; the coal worker's "black lung disease". ?? 2002 Elsevier Science B.V. All rights reserved.

Clean coal technologies: A business report

International Nuclear Information System (INIS)

Anon.

1993-01-01

The book contains four sections as follows: (1) Industry trends: US energy supply and demand; The clean coal industry; Opportunities in clean coal technologies; International market for clean coal technologies; and Clean Coal Technology Program, US Energy Department; (2) Environmental policy: Clean Air Act; Midwestern states' coal policy; European Community policy; and R ampersand D in the United Kingdom; (3) Clean coal technologies: Pre-combustion technologies; Combustion technologies; and Post-combustion technologies; (4) Clean coal companies. Separate abstracts have been prepared for several sections or subsections for inclusion on the data base

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.

CO{sub 2} emission from coal-based electricity generation in Germany; CO{sub 2}-Emissionen aus der Kohleverstromung in Deutschland

Energy Technology Data Exchange (ETDEWEB)

Hermann, Hauke; Harthan, Ralph O.

2014-03-10

In 2013 the coal based electricity generation has increased, mainly because emission trade can actually not produce an adequate tax effect. From 10 coal-fired power plants in Germany nine use brown coal only one uses hard coal. Productivity analyses show that brown coal-fired plants have higher productivities than gas or hard coal fired power plants, but the CO{sub 2} emissions are significantly higher in case of brown coal. The oldest (older than 40 years) and least efficient brown coal fired power plants are operated in Nordrhein-Westfalen. Germany has committed itself to reduce CO{sub 2} emissions until 2020 by 40% compared to 1990. If this has to be generated by emission trading the prices would have to increase to more than 40 Euro/ton CO{sub 2} long before 2020. Otherwise administrative regulations would be necessary to reach the environmental goal.

Coal in Europe: what future?: prospects of the coal industry and impacts study of the Kyoto Protocol

International Nuclear Information System (INIS)

Rudianto, E.

2006-12-01

From the industrial revolution to the 1960's, coal was massively consumed in Europe and its utilization was constantly raised. In the aftermath of World War II, coal had also an important part in reconstruction of Western Europe's economy. However, since the late 1960's, its demand has been declining. There is a (mis)conception from a number of policy makers that saying coal mining and utilizations in Europe is unnecessary. Therefore in the European Union (EU) Green Paper 2000, coal is described as an 'undesirable' fuel and the production of coal on the basis of economic criteria has no prospect. Furthermore, the commitment to the Kyoto Protocol in reducing greenhouse gases emission has aggravated this view. Faced with this situation, the quest for the future of coal industry (mining and utilization) in the lines of an energy policy is unavoidable. This dissertation did a profound inquiry trying to seek answers for several questions: Does the European Union still need coal? If coal is going to play a part in the EU, where should the EU get the coal from? What should be done to diminish negative environmental impacts of coal mining and utilization? and finally in regard to the CO 2 emission concerns, what will the state of the coal industry in the future in the EU? To enhance the analysis, a system dynamic model, called the Dynamics Coal for Europe (the DCE) was developed. The DCE is an Energy-Economy-Environment model. It synthesizes the perspectives of several disciplines, including geology, technology, economy and environment. It integrates several modules including exploration, production, pricing, demand, import and emission. Finally, the model emphasizes the impact of delays and feed-back in both the physical processes and the information and decision-making processes of the system. The calibration process for the DCE shows that the model reproduces past numbers on the scale well for several variables. Based on the results of this calibration process, it can

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...

Tax Credits and the Use of Medical Care

OpenAIRE

Michael Smart; Mark Stabile

2003-01-01

Several recent proposals have advocated using the income tax system to collect user fees to help fund the health care system. While there is a considerable amount of research investigating both how individuals respond to tax incentives for employer provided health insurance and on the effects of user fees payable at the point of service on the use of health care services, there is limited evidence on how individuals respond to tax incentives when these are not realized until taxes are paid. T...

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…

Towards an International Code for administrative cooperation in tax matter and international tax governance

Directory of Open Access Journals (Sweden)

Eva Andrés Aucejo

2017-12-01

Full Text Available There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA. Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law, to be signed by the States to become an international legal source (hard law. Filling this Code as Articulated Text (form could be very useful for the International Community towards an International Tax Governance.

Swelling kinetics of several residues from Shenhua coal extraction

Energy Technology Data Exchange (ETDEWEB)

Cao, Mei-xia; Shui, Heng-fu; Wang, Zhi-cai [Anhui University of Technology, Maanshan (China). School of Chemistry and Chemical Engineering

2008-08-15

In order to understand the mechanism of swelling and the relation between swelling behavior and solvent extraction, the swelling kinetics of residues from Shenhua coal extracted by CS{sub 2}/NMP with different mixing ratios were studied in different solvents. The result shows that the swelling rates of extraction residues increase along with swelling temperature. The swelling rate in polar solvent NMP is much higher than that in non-polar solvent THN. Solvent extraction has a great effect on the swelling of extraction residues. The swelling activation energy of extraction residues increases and the swelling rate decreases with the increase of extraction yield. The swelling activation energies of extraction residues in NMP and THN are less than 10 kJ/mol, suggesting that the swelling process is controlled by solvent molecular diffusion in coal structure. 22 refs., 2 figs., 7 tabs.

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...

Russian energy prices, taxes and costs 1993

International Nuclear Information System (INIS)

1994-01-01

The Russian energy industry may be the country's most promising exporter, but it is struggling to free itself from the heavy regulation and economic distortions inherited from the Soviet era. This analysis examines Russian price and tax policies as well as production costs in 1993, and their effect on supply and demand in the oil, coal, gas and electricity sectors. The study underscores the broad consensus among both Western and Russian experts that primary energy prices should be lifted to world levels. It offers a framework for addressing the great question about how fast this should be done in a country undergoing a tremendous social and political transformation

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.

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.

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

OpenAIRE

栗原, 克文

2007-01-01

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

Prospects for coal slurry pipelines in California

Science.gov (United States)

Lynch, J. F.

1978-01-01

The coal slurry pipeline segment of the transport industry is emerging in the United States. If accepted it will play a vital role in meeting America's urgent energy requirements without public subsidy, tax relief, or federal grants. It is proven technology, ideally suited for transport of an abundant energy resource over thousands of miles to energy short industrial centers and at more than competitive costs. Briefly discussed are the following: (1) history of pipelines; (2) California market potential; (3) slurry technology; (4) environmental benefits; (5) market competition; and (6) a proposed pipeline.

Different Tax Systems among Nations and International Tax Avoidance

OpenAIRE

栗原, 克文

2008-01-01

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

New tax law hobbles tax-exempt hospitals.

Science.gov (United States)

Goldblatt, S J

1982-03-01

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

A New Tax System For Romanian Tourism Industry?

Directory of Open Access Journals (Sweden)

Traian-Ovidiu Calotă

2014-07-01

Full Text Available The enterprises from tourism industry may apply till the end of 2014 year one of two tax systems as follow: (i either tax on income system – quota of 3% applied to taxable income if the income’s value is less than 65.000 euro; (ii either tax on profit system for all other enterprises. The tax authorities intend to apply a 3rd system named “specific tax on certain activities”. We chose to analyze this new tax system for the listed bellow three main reasons: (i any enterprise – subject of paying tax on income or tax on profit – must analyze at the end of 2014 the new conditions mentioned by law in order to decide which tax system would be applied for the future period; (ii for the activities distinctly mentioned in CAEN Code, e.g. hotels restaurant’ and bar’s activities, the tax amount is no longer computed based on profit or income , but – instead – tax amount is computed based on several factors such as: the number of beds from hotel or the surface of restaurant.

Cigarette Taxes, Smoking-and Exercise?

Science.gov (United States)

Conway, Karen Smith; Niles, David P

2017-08-01

This research provides the first in-depth analysis of the effect that increased cigarette taxes have on exercise behavior. Smoking may diminish the ability to exercise; individuals may also use exercise to compensate for the harmful health effects of smoking or to avoid gaining weight if they cut back. Our conceptual model highlights these and several other avenues for effect and reveals that the predicted effect of cigarette costs on exercise behavior is theoretically ambiguous. To investigate the relationship empirically, 1994-2012 data from the behavioral risk factor surveillance system are combined with state level cigarette tax rates and other state level variables. Several measures of both smoking and exercise behavior are created and estimated in reduced form models. Our results suggest that both smoking and exercise are reduced by cigarette taxes. However, the effects on exercise may be more complicated as we find that certain groups, such as young adults or those who have recently quit smoking, are affected differently. Our analyses also show that the responsiveness of both smoking and exercise behavior to cigarette costs is much smaller in the 2000s, an era of high-tax increases. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

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...

Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

Directory of Open Access Journals (Sweden)

Eduardo Lora

2016-01-01

Full Text Available This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

Tax Law

NARCIS (Netherlands)

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

2017-01-01

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

Gasoline tax best path to reduced emissions

International Nuclear Information System (INIS)

Brinner, R.E.

1991-01-01

Lowering gasoline consumption is the quickest way to increase energy security and reduce emissions. Three policy initiatives designed to meet such goals are current contenders in Washington, DC: higher gasoline taxes; higher CAFE (Corporate Average Fuel Economy) standards; and an auto registration fee scheme with gas-guzzler taxes and gas-sipper subsidies. Any of these options will give us a more fuel-efficient auto fleet. The author feels, however, the gasoline tax holds several advantages: it is fair, flexible, smart, and honest. But he notes that he is proposing a substantial increase in the federal gasoline tax. Real commitment would translate into an additional 50 cents a gallon at the pump. While the concept of increasing taxes at the federal level is unpopular with voters and, thus, with elected officials, there are attractive ways to recycle the $50 billion in annual revenues that higher gas taxes would produce

Energy Tax versus Carbon Tax. A quantitative macro economical analysis with the HERMES/MIDAS models

International Nuclear Information System (INIS)

Karadeloglou, P.

1992-01-01

The idea of imposing a tax has been recently put forward as a policy-instrument to induce substitutions aiming at reducing CO[sub 2] overall emissions. One can distinguish two options: recycle tax revenues for energy system restructuring (supply or demand restructuring); or use the corresponding revenues in order to reduce the negative impacts caused on the economic activity by the introduction of the tax. Several papers dealing with only the macroeconomic aspects of the environmental problems have been written. These papers neglect more or less the energy sphere and consider that the energy feedback effects are very small. Macroeconomic impacts of the carbon tax have been examined for the United Kingdom and for the four big European countries elsewhere. In this paper a synthesis of both the energy and the macroeconomic approaches is realized. The approach adopted is global and tries to evaluate the impacts on both the economic and energy system. The main question examined is the effectiveness and impacts of fiscal policy on CO[sub 2] emission and the effects of the adoption of an accommodating policy. Thus, not only the effects of imposing an energy or carbon tax are examined, but also the effects of introducing accommodating measures are studied. The analysis is effected by using the HERMES-MIDAS linked system of models and is limited in analyzing the effects of carbon and energy taxes and the reduction of direct taxes and is effected for four countries namely France, Federal Republic of Germany, Italy and the United Kingdom. In section 2 policy scenarios are described while in sections three and four the results of the policy simulations are presented. In section five we compare the differences of two taxes (energy tax and carbon tax) and in section six the reduction of direct taxation as an accommodating measure is examined. 27 tabs., 10 refs

Energy Tax versus Carbon Tax. A quantitative macro economical analysis with the HERMES/MIDAS models

Energy Technology Data Exchange (ETDEWEB)

Karadeloglou, P. [National Technical University of Athens (Greece)

1992-03-01

The idea of imposing a tax has been recently put forward as a policy-instrument to induce substitutions aiming at reducing CO{sub 2} overall emissions. One can distinguish two options: recycle tax revenues for energy system restructuring (supply or demand restructuring); or use the corresponding revenues in order to reduce the negative impacts caused on the economic activity by the introduction of the tax. Several papers dealing with only the macroeconomic aspects of the environmental problems have been written. These papers neglect more or less the energy sphere and consider that the energy feedback effects are very small. Macroeconomic impacts of the carbon tax have been examined for the United Kingdom and for the four big European countries elsewhere. In this paper a synthesis of both the energy and the macroeconomic approaches is realized. The approach adopted is global and tries to evaluate the impacts on both the economic and energy system. The main question examined is the effectiveness and impacts of fiscal policy on CO{sub 2} emission and the effects of the adoption of an accommodating policy. Thus, not only the effects of imposing an energy or carbon tax are examined, but also the effects of introducing accommodating measures are studied. The analysis is effected by using the HERMES-MIDAS linked system of models and is limited in analyzing the effects of carbon and energy taxes and the reduction of direct taxes and is effected for four countries namely France, Federal Republic of Germany, Italy and the United Kingdom. In section 2 policy scenarios are described while in sections three and four the results of the policy simulations are presented. In section five we compare the differences of two taxes (energy tax and carbon tax) and in section six the reduction of direct taxation as an accommodating measure is examined. 27 tabs., 10 refs.

Increasing tobacco taxes : A cheap tool to increase public health

NARCIS (Netherlands)

van Baal, Pieter H. M.; Brouwer, Werner B. F.; Hoogenveen, Rudolf T.; Feenstra, Talitha L.

Introduction: Several studies have estimated health effects resulting from tobacco tax increases. However, studies on the cost effectiveness of tobacco taxes are scarce. The aim of this study was to estimate the cost effectiveness of tobacco tax increases from a health care perspective, explicitly

Coal background paper. Coal demand

International Nuclear Information System (INIS)

1997-01-01

Statistical data are presented on coal demands in IEA and OECD member countries and in other countries. Coal coaking and coaking coal consumption data are tabulated, and IEA secretariat's coal demand projections are summarized. Coal supply and production data by countries are given. Finally, coal trade data are presented, broken down for hard coal, steam coal, coking coal (imports and export). (R.P.)

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

OpenAIRE

Miyazaki, Takeshi; Kitamura, Yukinobu

2014-01-01

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

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

Excise tax avoidance: the case of state cigarette taxes.

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

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

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

OpenAIRE

James Alm

2014-01-01

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

Dividends and Taxes: Evidence on Tax-Reduction Strategies.

OpenAIRE

Chaplinsky, Susan; Seyhun, H Nejat

1990-01-01

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

Evaluating the Costs and Benefits of Taxing Internet Commerce

OpenAIRE

Zittrain, Jonathan L.

1999-01-01

Current tax law--and the current technical architecture of the Internet--make it difficult to enforce sales taxes on most Internet commerce. This has generated considerable policy debate. In this paper, we analyze the costs and benefits of enforcing such taxes including revenue losses, competition with retail, externalities, distribution, and compliance costs. The results suggest that the costs of not enforcing taxes are quite modest and will remain so for several years. At the same time, com...

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.

Several features of the thermobaric study of Donbass coals. [20 to 800/sup 0/C

Energy Technology Data Exchange (ETDEWEB)

Babenko, V.P.; Kosinskii, V.A.; Kosourov, V.I.; Prokopov, N.S.

1979-11-01

Investigations were carried out to supplement existing knowledge in the thermal analysis of coals. The studies were undertaken in the 20-800 C range at a pressure of N. 10/sup -2/ mm Hg. The qualitative composition of the gases was studied using a gas chromatograph. The coal samples studied in the thermobaric research did not burn away which permitted microscopic study of the samples. The research demonstrated the feasibility of using the method for correct mixing of coking batches. Along with determining the rank of coals, the method gives information on the flow of the process of thermal destruction of coals and information on the cokability of coals. (4 refs.) (In Russian)

Alcohol consumption and Tax Differentials Between Beer, Wine and Spirits

OpenAIRE

Henry Saffer

1989-01-01

Several public health interest groups in the United States have recently called for equalization of the federal tax on a unit of alcohol in beer, in wine and in spirits. This paper provides some new empirical evidence of what effect alcohol tax differentials have on total alcohol consumption. The data indicate that the greatest decrease in alcohol consumption results from an increase in spirits taxes, followed by beer taxes and then wine taxes. This suggests that the existing generally accept...

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

OpenAIRE

GATOT SOEPRIYANTO

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

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

Economic, environmental and international trade effects of the EU Directive on energy tax harmonization

International Nuclear Information System (INIS)

Kohlhaas, Michael; Schumacher, Katja; Diekmann, Jochen; Schumacher, Dieter; Carmes, Martin

2005-01-01

In October 2003, the European Union introduced a Directive, which widens the scope of the EU's minimum taxation system from mineral oils to all energy products including coal, natural gas and electricity. It aims at reducing distortions that currently exist between Member States as well as between energy products. In addition, it increases previous minimum tax rates and thus the incentive to use energy more efficiently. The Directive will lead to changes in the energy tax schemes in a number of countries, in particular some southern Member Countries (Greece, Spain, Portugal) and most of the new Member States. In this paper, we analyze the effects of the EU energy tax harmonization with GTAP-E, a computable general equilibrium model. Particular focus is placed on the Eastern European countries, which became new members of the EU in May 2004. We investigate the effects of the tax harmonization on overall economic growth and sectoral development. Special attention is paid to international trade in order to analyze if competitiveness concerns, which have been forwarded in the context of energy taxation are valid. Furthermore, the effect on energy consumption and emissions and thus the contribution to the EU's climate change targets is analyzed

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

Science.gov (United States)

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

2015-03-01

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

Industry fights energy tax; UK Negotiates agreement

International Nuclear Information System (INIS)

Roberts, M.

1996-01-01

Europe''s energy-intensive industries have banded together to attack the European Commission''s latest proposal for a carbon-energy tax. Instead of passing a new directive--which the commission has been trying to do for five years--it now wants to expand existing duties on mineral oils to cover coal, natural gas, and electricity. The commission also aims to increase the mineral oil duties. Energy-intensive industries--including producers of chemicals, cars, cement, lime, iron, steel, and other metals--say the plans would destroy their competitiveness. They say they are improving energy efficiency voluntarily and urge the commission to focus on liberalizing Europe''s gas and electricity markets, which would reduce prices

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...

Why Can Modern Governments Tax So Much?

DEFF Research Database (Denmark)

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

penalties and low audit rates. Embedding this agency model into the standard Allingham-Sandmo tax evasion model, we show that third-party reporting improves tax enforcement if the government disallows self-reported losses or audits such losses more stringently, which fits with actual tax policy practices....... We also embed the agency model into a simple macroeconomic growth model where the size of firms grows with exogenous technological progress. In early stages of development, firms are small, tax rates are severely constrained by enforcement, and the size of government is too small. As firm size......This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because...

China’s farewell to coal: A forecast of coal consumption through 2020

International Nuclear Information System (INIS)

Hao, Yu; Zhang, Zong-Yong; Liao, Hua; Wei, Yi-Ming

2015-01-01

In recent decades, China has encountered serious environmental problem, especially severe air pollution that has affected eastern and northern China frequently. Because most air pollutants in China are closely related to coal combustion, the restriction of coal consumption is critical to the improvement of the environment in China. In this study, a panel of 29 Chinese provinces from 1995 to 2012 is utilized to predict China’s coal consumption through 2020. After controlling for the spatial correlation of coal consumption among neighboring provinces, an inverted U-shaped Environmental Kuznets Curve (EKC) between coal consumption per capita and GDP per capita in China is detected. Furthermore, based on the estimation results and reasonable predictions of key control variables, China’s provincial and national coal consumption through 2020 is forecasted. Specifically, under the benchmark scenario, consumption is expected to continue growing at a decreasing rate until 2020, when China’s coal consumption would be approximately 4.43 billion tons. However, if China can maintain relatively high growth rate (an annual growth rate of 7.8 percent), the turning point in total coal consumption would occur in 2019, with projected consumption peaking at 4.16 billion tons. - Highlights: • Provincial panel data is used to investigate the influential factors of coal consumption in China. • The spatial correlations of coal consumption in neighboring provinces are fully considered. • An inverted-U shaped Environmental Kuznets Curve for coal consumption in China has been found. • Based on the estimation results, China’s national coal consumption before 2020 is forecasted. • Under the basic scenario, China’s national coal consumption will grow at a decreasing speed till 2020.

Effects of a broad-based energy tax on the United States economy

International Nuclear Information System (INIS)

Uri, N.D.; Boyd, R.

1994-01-01

This paper investigates the effects of a broad-based energy tax on the economy in general and the agricultural sectors in particular. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu's and a tax on refined petroleum products of 59.9 cents per million Btu's on prices and quantities are examined. A Btu tax on energy imposed at the point of production will result in lower output by the producing sectors ($122.4 billion), a decrease in the consumption of goods and services ($64.6 billion), and a reduction in welfare ($66.6 billion). The government would realize an increase in revenue of about $50.5 billion. In the case of the Btu tax being imposed at the point of consumption, there will be lower output by the producing sectors ($83.7 billion), a reduction in the consumption of goods and services ($48.3 billion), and a reduction in welfare ($49.5 billion). The government would realize an increase in revenue of $41.5 billion. The agricultural sectors would be measurably affected. For example, if the Btu tax is imposed at the point of production, output in the program crops sector will fall ($637 million), output in the livestock sector will decline ($257 million), output in the all other agriculture commodities sector will be reduced ($54 million), and output in the forestry sector will rise ($144 million). If the Btu tax is imposed at the point of consumption, output in the program crops sector will fall ($720 million), output in the livestock sector will decline ($453 million), output in the all other agriculture commodities sector will be reduced ($371 million), and output in the forestry sector will rise ($25 million)

Evaluation of Ecological Environmental Quality in a Coal Mining Area by Modelling Approach

Directory of Open Access Journals (Sweden)

Chaodong Yan

2017-07-01

Full Text Available The purpose of this study was to explore the effective method of the comprehensive evaluation of ecological environmental quality in a coal mining area. Firstly, we analyzed the ecological environmental effect of the coal mining area according to Pigovian Tax theory and, according to the results of the analysis and the demand for the selection of evaluation indices by the comprehensive evaluation, built the corresponding comprehensive evaluation index system. We then used the correlation function method to determine the relative weights of each index. We determined the basic standards of a comprehensive evaluation of ecological environmental quality in a coal mining area according to the actual situation of ecological environmental quality assessments in coal mining areas in our country and the relevant provisions of the government. On this basis, we built the two-level extension comprehensive evaluation model for the evaluation of ecological environmental quality in mining areas. Finally, we chose a certain coal mining area of Yanzhou Coal Mining Company Limited as the specific case. We used the relevant statistic data, technical and economic indices and the extension evaluation model to do the applied research of the comprehensive evaluation and tested the effectiveness of the comprehensive evaluation model.

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.

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.

75 FR 15456 - Notice of Availability for the Signal Peak Energy, LLC, Federal Coal Lease Application...

Science.gov (United States)

2010-03-29

... reclamation costs, net present value discount factors, depreciation and other tax accounting factors, value of the surface estate, and any comparable sales data on similar coal lands. The values given above may or... EA and associated Finding of No Significant Impact (FONSI), as well as the Fair Market Value (FMV...

Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

OpenAIRE

Garbarino, Carlo

2009-01-01

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

76 FR 9635 - Submission for OMB Review; Comment Request

Science.gov (United States)

2011-02-18

..., Refined Coal, and Indian Coal Production Credit. Form: 8835. Abstract: Filers claiming the general... imposes joint and several liabilities on the importer of record for the tax imposed on the entry of...

Reducing US carbon emissions: an econometric general equilibrium assessment

International Nuclear Information System (INIS)

Jorgenson, D.W.; Wilcoxen, P.J.

1993-01-01

This paper describes research conducted as part of Energy Modeling Forum 12, a recent study of the costs of limiting carbon dioxide emissions organized by the Energy Modeling Forum at Stanford University. It discusses how this approach differed from that of other participants in EMF-12 and presents several important findings. In particular, it is shown that in the United States the effects of a carbon tax will be very similar to the effects of a tax placed solely on coal. Outside the coal sector, the principal effect of carbon tax will be to raise the cost of electricity and to shift base load electric generating capacity toward fuels other than coal. At the aggregate level, higher energy prices will cause gross national product to fall unless the revenue from tax is used to reduce high marginal tax rates elsewhere in the economy. 22 refs., 6 figs., 5 tabs

Study of the correlation between the coal calorific value and coal ash content using X-ray fluorescence analysis

International Nuclear Information System (INIS)

Bolortuya, D.; Zuzaan, P.; Gustova, M.V.; Maslov, O.D.

2013-01-01

In this paper we have studied the possibility of determining the chemical elements in coal samples using X-ray fluorescence analysis and have found a relationship between the coal calorific value and its ash content with the coal moisture accounting. The amount of coal ash can be determined by the content of the basic chemical elements, such as Si, Sr, Fe, and Ca. It was concluded that the calorific value of coal can be estimated from the ash content in coal without the calorimetric measurements. These correlation coefficients were calculated for several coal mines in Mongolia. The results are in good agreement with the results of chemical analysis

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

Science.gov (United States)

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

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, Ptax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (Ptax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

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.

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 ...

Coal potential of Antartica

Energy Technology Data Exchange (ETDEWEB)

Rose, G.; McElroy, C.T.

1987-01-01

This report attempts to bring together available information on the coal deposits of Antarctica and discuss factors that would be involved if these deposits were to be explored and mined. Most of the reported principal coal deposits in Antarctica lie generally within the Transantarctic Mountains: the majority are of Permian age and are present in the Victoria Group of the Beacon Supergroup. Several other deposits have been recorded in East Antarctica and in the Antarctic Peninsula, including minor occurrences of Mesozoic and Tertiary coal and carbonaceous shale.

Tax on Incomes Obtained from Romania by Non-resident Taxpayers – Computation Methodology and the Fiscal Impact upon the Corporate Tax

Directory of Open Access Journals (Sweden)

Cristina IOVU

2017-04-01

Full Text Available Withholding tax for non-resident taxpayers is a tax due to the Romanian state budget by taxpayers, the expense for the amount related to this tax playing a fiscal impact upon the fiscal result and, therefore, upon the corporate tax due within a fiscal period of time. Most of the times, in practice, a series of questions arise, such as: which is the entity having the obligation to compute and pay the tax, respectively the income payer or the one collecting it; is the transaction taxable from the point of view of the tax on non-resident taxpayers’ income, function of the nature and object of the transaction; which is the tax rate owed, in case the operation has a taxable feature; which is the fiscal treatment applicable in case of expenses incurred in the accounting records, with the amount of the tax owed on non-resident taxpayers income. Due to this reason, in practice there are several approaches which could generate fiscal risks, related to the fiscal treatment applicable in case of different types pf transactions concluded with non-resident tax payers, depending on the nature and scope of the respective transaction.

State-scale evaluation of renewable electricity policy: The role of renewable electricity credits and carbon taxes

International Nuclear Information System (INIS)

Levin, Todd; Thomas, Valerie M.; Lee, Audrey J.

2011-01-01

We have developed a state-scale version of the MARKAL energy optimization model, commonly used to model energy policy at the US national scale and internationally. We apply the model to address state-scale impacts of a renewable electricity standard (RES) and a carbon tax in one southeastern state, Georgia. Biomass is the lowest cost option for large-scale renewable generation in Georgia; we find that electricity can be generated from biomass co-firing at existing coal plants for a marginal cost above baseline of 0.2-2.2 cents/kWh and from dedicated biomass facilities for 3.0-5.5 cents/kWh above baseline. We evaluate the cost and amount of renewable electricity that would be produced in-state and the amount of out-of-state renewable electricity credits (RECs) that would be purchased as a function of the REC price. We find that in Georgia, a constant carbon tax to 2030 primarily promotes a shift from coal to natural gas and does not result in substantial renewable electricity generation. We also find that the option to offset a RES with renewable electricity credits would push renewable investment out-of-state. The tradeoff for keeping renewable investment in-state by not offering RECs is an approximately 1% additional increase in the levelized cost of electricity. - Research Highlights: →We examine state-scale impacts of a renewable electricity standard and a carbon tax. →Georgia has low electricity prices and bioenergy is the main renewable option. →A carbon tax of $50/tCO 2 does not significantly increase renewable generation. →Renewable electricity credits divert renewable investment to other states. →Keeping renewable electricity generation in-state increases electricity costs by 1%.

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 jurisdicti...... countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.......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...... 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 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...

The economic and environmental effects of a carbon tax in South Africa: A dynamic CGE modelling approach

Directory of Open Access Journals (Sweden)

Jan Van Heerden

2016-12-01

South Africa’s National Treasury released its Carbon Tax Policy Paper in May 2013. The paper proposed a R120/tCO2-equiv. levy on coal, gas and petroleum fuels. Here, we model the possible impacts of such a tax on the South African economy using the computable general equilibrium (CGE 53-sector model of the University of Pretoria’s Department of Economics. The model shows that the carbon tax has the capacity to decrease South Africa’s greenhouse gas (GHG emissions by between 1 900MtCO2-equiv. and 2 300MtCO2-equiv. between 2016 and 2035. The extent of emissions reductions is most sensitive to the rate at which tax exemptions are removed. Recycling of carbon tax revenue reduces the extent of emissions reductions due to the fact that economic growth is supported. The manner in which carbon tax revenue is recycled back into the economy is therefore important in terms of the extent of emissions reductions achieved, but not as significant as the influence of different exemption schedules. The model shows the carbon tax to have a net negative impact on South Africa’s gross domestic product (GDP relative to the baseline under all exemption regimes and all revenue recycling options assessed. The negative impact of the carbon tax on GDP is, however, greatly reduced by the manner in which the tax revenue is recycled. Recycling in the form of a production subsidy for all industries results in the lowest negative impact on GDP.

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2002-01-01

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

Taxing fossil fuels under speculative storage

International Nuclear Information System (INIS)

Tumen, Semih; Unalmis, Deren; Unalmis, Ibrahim; Unsal, D. Filiz

2016-01-01

Long-term environmental consequences of taxing fossil fuel usage have been extensively studied in the literature. However, these taxes may also impose several short-run macroeconomic policy challenges, the nature of which remains underexplored. This paper investigates the mechanisms through which environmental taxes on fossil fuel usage can affect the main macroeconomic variables in the short-run. We concentrate on a particular mechanism: speculative storage. Formulating and using a dynamic stochastic general equilibrium (DSGE) model, calibrated for the United States, with an explicit storage facility and nominal rigidities, we show that in designing environmental tax policies it is crucial to account for the fact that fossil fuel prices are subject to speculation. The existence of forward-looking speculators in the model improves the effectiveness of tax policies in reducing fossil fuel usage. Improved policy effectiveness, however, is costly: it drives inflation and interest rates up, while impeding output. Based on this tradeoff, we seek an answer to the question how monetary policy should interact with environmental tax policies in our DSGE model of fossil fuel storage. We show that, in an environment with no speculative storers, monetary policy should respond to output along with CPI inflation in order to minimize the welfare losses brought by taxes. However, when the storage facility is activated, responding to output in the monetary policy rule becomes less desirable.

Classical Corporation Tax as a Global Means of Tax Harmonization

OpenAIRE

Kari, Seppo; Ylä-Liedenpoha, Jouko

2002-01-01

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

Advanced coal-fueled gas turbine systems

Energy Technology Data Exchange (ETDEWEB)

Wenglarz, R.A.

1994-08-01

Several technology advances since the early coal-fueled turbine programs that address technical issues of coal as a turbine fuel have been developed in the early 1980s: Coal-water suspensions as fuel form, improved methods for removing ash and contaminants from coal, staged combustion for reducing NO{sub x} emissions from fuel-bound nitrogen, and greater understanding of deposition/erosion/corrosion and their control. Several Advanced Coal-Fueled Gas Turbine Systems programs were awarded to gas turbine manufacturers for for components development and proof of concept tests; one of these was Allison. Tests were conducted in a subscale coal combustion facility and a full-scale facility operating a coal combustor sized to the Allison Model 501-K industrial turbine. A rich-quench-lean (RQL), low nitrogen oxide combustor design incorporating hot gas cleanup was developed for coal fuels; this should also be applicable to biomass, etc. The combustor tests showed NO{sub x} and CO emissions {le} levels for turbines operating with natural gas. Water washing of vanes from the turbine removed the deposits. Systems and economic evaluations identified two possible applications for RQL turbines: Cogeneration plants based on Allison 501-K turbine (output 3.7 MW(e), 23,000 lbs/hr steam) and combined cycle power plants based on 50 MW or larger gas turbines. Coal-fueled cogeneration plant configurations were defined and evaluated for site specific factors. A coal-fueled turbine combined cycle plant design was identified which is simple, compact, and results in lower capital cost, with comparable efficiency and low emissions relative to other coal technologies (gasification, advanced PFBC).

Tax havens and their impacts on the non-haven countries

OpenAIRE

Kokoshyna, Iryna

2010-01-01

Tax havens have attracted increasing attention from the authorities of non-haven countries. The financial crisis exacerbates the negative attitude to tax havens. Offshore zones are now under strong pressure from the international, both financial and political institutions. Thus, the thesis will focus on the current problem of the modern economy, namely tax havens and their impact on the non-haven countries. This thesis will be based on the several articles, in particular 'Tax Competition With...

30 CFR 710.12 - Special exemption for small operators.

Science.gov (United States)

2010-07-01

... dates of operation. (5) A copy of coal severance tax returns for coal produced during the year ending on... intends to conduct surface coal mining operations on or after May 3, 1978, that permittee may receive from... handling of spoil; (2) Apply to surface coal mining operations to be conducted under a permit or renewed...

Prospect of coal liquefaction in Indonesia

International Nuclear Information System (INIS)

Hartiniati; Dasuki, A.S.; Artanto, Yu.; Sulaksono, D.; Gunanjar

1997-01-01

With the current known oil reserves of about 11 billion barrel and annual production of approximately 500 million barrel, the country's oil reserves will be depleted by 2010, and Indonesia would have become net oil importer if no major oil fields be found somewhere in the archipelago. Under such circumstances the development of new sources of liquid fuel becomes a must, and coal liquefaction can be one possible solution for the future energy problem in Indonesia, particularly in the transportation sector due to the availability of coal in huge amount. This paper present the prospect of coal liquefaction in Indonesia and look at the possibility of integrating the process with HTR as a heat supplier. Evaluation of liquidability of several low grade Indonesian coals will also be presented. Coal from South Banko-Tanjung Enim is found to be one of the most suitable coal for liquefaction. Several studies show that an advanced coal liquefaction technology recently developed has the potential to reduce not only the environmental impact but also the production cost. The price of oil produced in the year 2000 is expected to reach US $ 17.5 ∼ 19.2/barrel and this will compete with the current oil price. Not much conclusion can be drawn from the idea of integrating HTR with coal liquefaction plant due to limited information available. (author). 7 figs, 3 tabs

Tax Information Exchange with Developing Countries and Tax Havens

OpenAIRE

Braun, Julia; Zagler, Martin

2015-01-01

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

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…

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

OpenAIRE

Berndt, Markus; Reichl, Bettina

2000-01-01

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

Fuel characterization requirements for cofiring biomass in coal-fired boilers

International Nuclear Information System (INIS)

Prinzing, D.E.; Tillman, D.A.; Harding, N.S.

1993-01-01

The cofiring of biofuels with coal in existing boilers, or the cofiring of biofuels in combined cycle combustion turbine (CCCT) systems presents significant potential benefits to utilities, including reductions in SO 2 and NO x emissions as a function of reducing the mass flow of sulfur and nitrogen to the boiler, reducing CO 2 emissions from the combustion of fossil fuels; potentially reducing fuel costs both by the availability of wood residues and by the fact that biofuels are exempt from the proposed BTU tax; and providing support to industrial customers from the forest products industry. At the same time, cofiring requires careful attention to the characterization of the wood and coal, both singly and in combination. This paper reviews characterization requirements associated with cofiring biofuels and fossil fuels in boilers and CCCT installations with particular attention not only to such concerns as sulfur, nitrogen, moisture, and Btu content, but also to such issues as total ash content, base/acid ratio of the wood ash and the coal ash, alkali metal content in the wood ash and wood fuel (including converted fuels such as low Btu gas or pyrolytic oil), slagging and fouling indices, ash fusion temperature, and trace metal contents in the wood and coal. The importance of each parameter is reviewed, along with potential consequences of a failure to adequately characterize these parameters. The consequences of these parameters are reviewed with attention to firing biofuels with coal in pulverized coal (PC) and cyclone boilers, and firing biofuels with natural gas in CCCT installations

Exploring the Perspectives of Alternative Fuels Production. Towards alternative fuels with zero, or negative greenhouse gas emissions, considering coal, biomass and carbon capture and storage

International Nuclear Information System (INIS)

Eerhart, A.J.J.E.

2009-05-01

In this report it is shown that future improvements in the production process of Fischer-Tropsch fuels can reduce costs and produce CO2 neutral gasoline and diesel. Major benefits lie in the improvement of the overall temperature profile of the plant at higher temperatures and carbon capture and storage. Based on literature studies, it was found that future technologies can operate at higher temperatures, and thus a better integration of heating and cooling. It was found that the future model of a CBTL (Coal and Biomass To Liquids) plant can produce liquids at a break-even oil price (BEOP) of 58.60 USD/barrel at 100% coal, with similar greenhouse gas emissions compared to liquids produced by conventional means today. However, once biomass is introduced at a ratio of 33% - 67% biomass, a CBTL plant becomes neutral in terms of GHG emissions. The BEOP for this neutral scenario is 69.60 USD/barrel. Looking at the 100% biomass scenario, the BEOP becomes 82.77 USD/barrel. The greenhouse gas emissions at this point are negative, meaning that more CO2 is captured during the process than is needed to grow biomass. This in effect makes a CBTL plant a carbon sink. By introducing future technologies and improvements, such as membrane technology for CCS (Carbon dioxide Capture and Storage), higher FTS (Fischer-Tropsch Synthesis) catalyst selectivities and an overall better temperature profile, the BEOP for the 100% coal scenario drops from 58.60 to 45.27 USD/barrel. The BEOP for the neutral scenario drops from 69.60 to 57.99 USD/barrel. The BEOP for the 100% biomass scenario drops from 82.77 to 69.07 USD/barrel. For the neutral scenario, the BEOP drops from 69.60 to 57.99 USD/barrel. If one assumes that a BEOP of 60 USD/barrel is economically reasonable, one can calculate the level of a carbon tax, once a carbon tax regime is imposed. For SOTA (state-of-the-art) 100% coal, FS (Future Scenario) 100%, FS 50% coal and FS 33% coal, there is no need for a carbon tax to reach 60 USD

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...

Tax havens: Features, operations and solving tax evasion problems

OpenAIRE

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

2016-01-01

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

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

OpenAIRE

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich

2001-01-01

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

Carbon tax scenarios and their effects on the Irish energy sector

International Nuclear Information System (INIS)

Di Cosmo, Valeria; Hyland, Marie

2013-01-01

In this paper we use annual time series data from 1960 to 2008 to estimate the long run price and income elasticities underlying energy demand in Ireland. The Irish economy is divided into five sectors: residential, industrial, commercial, agricultural and transport, and separate energy demand equations are estimated for all sectors. Energy demand is broken down by fuel type, and price and income elasticities are estimated for the primary fuels in the Irish fuel mix. Using the estimated price and income elasticities we forecast Irish sectoral energy demand out to 2025. The share of electricity in the Irish fuel mix is predicted to grow over time, as the share of carbon intensive fuels such as coal, oil and peat, falls. The share of electricity in total energy demand grows most in the industrial and commercial sectors, while oil remains an important fuel in the residential and transport sectors. Having estimated the baseline forecasts, two different carbon tax scenarios are imposed and the impact of these scenarios on energy demand, carbon dioxide emissions, and government revenue is assessed. If it is assumed that the level of the carbon tax will track the futures price of carbon under the EU-ETS, the carbon tax will rise from €21.50 per tonne CO 2 in 2012 (the first year forecasted) to €41 in 2025. Results show that under this scenario total emissions would be reduced by approximately 861,000 tonnes of CO 2 in 2025 relative to a zero carbon tax scenario, and that such a tax would generate €1.1 billion in revenue in the same year. We also examine a high tax scenario under which emissions reductions and revenue generated will be greater. Finally, in order to assess the macroeconomic effects of a carbon tax, the carbon tax scenarios were run in HERMES, the ESRI's medium-term macroeconomic model. The results from HERMES show that, a carbon tax of €41 per tonne CO 2 would lead to a 0.21% contraction in GDP, and a 0.08% reduction in employment. A higher carbon

Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul

Directory of Open Access Journals (Sweden)

Philip Bazel

2017-10-01

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

International Coal Report's coal year 1991

Energy Technology Data Exchange (ETDEWEB)

McCloskey, G [ed.

1991-05-31

Following introductory articles on factors affecting trade in coal and developments in the freight market, tables are given for coal exports and coal imports for major countries worldwide for 1989 and 1990. Figures are also included for coal consumption in Canada and the Eastern bloc,, power station consumption in Japan, coal supply and demand in the UK, electric utility coal consumption and stocks in the USA, coal production in Australia, Canada and USA by state, and world hard coal production. A final section gives electricity production and hard coal deliveries in the EEC, sales of imported and local coal and world production of pig iron and steel.

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

State and local taxes minor factors for E and P locations

International Nuclear Information System (INIS)

Pulsipher, A.G.

1991-01-01

In the main oil and gas producing states of the U.S., contrary to common perception, differences are small in the state and local tax bills on exploration and production (E and P) operations. Therefore it is unlikely that competition for exploration and investment, such as between Louisiana and Texas, depends on these taxes. It is likey that price and geological considerations dominate the selection of E and P locations. The common perception that some states could be at a disadvantage is based on two factors: First, there is a considerable variation among states in severance tax rates levied on oil and gas ranging from California's negligible rate of 2 1/2 cents/bbl to Alaska's 15% of the value of a barrel at the well. Second, state and local tax structures differ in the degree to which they rely on business taxes relative to consumer taxes. The objective of this article is to test this hypothesis by estimating the tax bill of the production industry in the leading oil and gas producing states in the U.S. The tax bills of the states are compared. This figure depicts, expressed as the per barrel of oil or gas equivalent produced in each state, the total amount paid in sales, property, corporate income or franchise, and severance taxes

Mapping Tax Compliance

DEFF Research Database (Denmark)

Boll, Karen

2014-01-01

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

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.

H.R. 804: A Bill to amend the Internal Revenue Code of 1986 to reduce emissions of carbon dioxide by imposing a tax on certain fuels based on their carbon content. Introduced in the House of Representatives, One Hundred Third Congress, First Session, February 3, 1993

International Nuclear Information System (INIS)

Anon.

1993-01-01

H.R. 804 proposes the imposition of a carbon tax on primary fossil fuels. In general, Chapter 38 of the Internal Revenue Code of 1986 is to be amended by adding at the end thereof the following new subchapter: open-quotes Subchapter E--Carbon Tax on Primary Fossil Fuels.close quotes Section 4691 will be concerned with the tax on coal; Section 4692 with the tax on petroleum; Section 4693 with the tax on natural gas; and Section 4694 will discuss inflation adjustments

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

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...

Nuclear assay of coal. Volume 8. Continuous nuclear assay of coal (CONAC). Final report

International Nuclear Information System (INIS)

Lagarias, J.; Irminger, P.; Dodson, W.

1979-01-01

Using californium-252 as a source of exciting neutrons, prompt gamma photons emitted by elemental nuclei in the coal have been measured using several detectors, including sodium-iodide and germanium-lithium. Several coal types, including bituminous, subbituminous lignite and anthracite were crushed to various top sizes and analyzed carefully by traditional ASTM wet chemistry techniques at two or three different laboratories. The elements (sulfur, hydrogen, carbon, aluminum, silicon, iron, calcium, sodium, nitrogen, and chlorine) were determined by prompt neutron activations and the quantities compared with those of the wet chemical analyses. Since satisfactory correlation has been obtained at bench-scale level using 100 to 200 kG samples, an apparatus has been designed to analyze a coal stream of up to 50 ton/hour, at an electric power generating station

From taxes to permits? The Norwegian climate policy debate

International Nuclear Information System (INIS)

Bretteville, Camilla; Soefting, Guri Bang

2000-09-01

Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policy makers and scholars alike. The suitability of green taxes as a policy instrument was first discussed in the 1970s. The 1980s introduced the idea that income from green taxes would make reductions in other taxes possible: a green tax reform. In the 1990s, the tax discussion boiled down to whether or not all polluters should face the same carbon tax. Lately, however, the discussion around the Kyoto Protocol has led to increased interest around the alternative of introducing a system of tradable emission quotas. Environmental taxation might thus be a declining policy instrument in Norway. This is contrary to recent developments in several other European countries such as the United Kingdom, Germany, and the Netherlands. This paper explores why the idea of a green tax reform never got off the ground in Norway by providing an overview of Norwegian environmental policy in the period from 1972 to early 2000. (author)

World coal prices and future energy demand

International Nuclear Information System (INIS)

Bennett, J.

1992-01-01

The Clean Air Act Amendments will create some important changes in the US domestic steam coal market, including price increases for compliance coal by the year 2000 and price decreases for high-sulfur coal. In the international market, there is likely to be a continuing oversupply which will put a damper on price increases. The paper examines several forecasts for domestic and international coal prices and notes a range of predictions for future oil prices

Estonian Tax Structure

Directory of Open Access Journals (Sweden)

Viktor Trasberg

2014-08-01

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

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.

Tax planning in corporation

OpenAIRE

Nevodnicheva, Yulia

2010-01-01

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

Paying taxes in Euro area countries: issues behind tax morale

Directory of Open Access Journals (Sweden)

Virgilijus Rutkauskas

2016-10-01

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

Study on Economic Aspects and the Introduction of Clean Coal Technologies with CCS

Science.gov (United States)

Yoshizaki, Haruki; Nakata, Toshihiko

The advantages of coal are the largest reserves among any other fossil fuels, and can be found in many places including some developed countries. Due to the weak energy security of Japan, it is necessary to use coal as an energy source. We have designed the detailed energy model of electricity sector in which we take both energy conversion efficiency and economic aspects into consideration. The Japan model means an energy-economic model focusing on the structure of the energy supply and demand in Japan. Furthermore, the most suitable carbon capture and storage (CCS) system consisting of CO2 collection, transportation, storages are assumed. This paper examines the introduction of clean coal technologies (CCT's) with CCS into the electricity market in Japan, and explores policy options for the promotion of CCT's combined with CCS. We have analyzed the impacts of carbon tax where each fossil technology, combined with CCS, becomes competitive in possible market. CO2 mitigation costs for all plants with CCS are detailed and compared.

Investigation of virgin coals and coals subjected to a mild acid treatment

Energy Technology Data Exchange (ETDEWEB)

Clark, T.M.; Evans, B.J.; Wynter, C.; Pollak, H.; Taole, S.; Radcliffe, D. [University of Michigan, Ann Arbor, MI (United States). Dept. of Chemistry

1998-06-01

A quantitative determination of the relative marcasite/pyrite contents in virgin coals is possible by means of {sup 57}Fe Moessbauer spectroscopy. Complications arise however, when iron-containing silicates, carbonates, or other salts are present. The application of a mild chemical treatment involving hydrofluoric acid has been employed to remove these Fe-containing phases while leaving the iron-disulfide phases unaffected. Several South African coal samples with non-iron disulfide, Fe-containing phases ranging from 18 to 30 weight percent were subjected to a hydrofluoric acid leaching at room temperature. The loss of mineral matter with HF leaching correlates well with the mineral matter residue following low temperature ashing. The {sup 57}Fe Moessbauer spectra of the resulting coal samples indicate that only FeS{sub 2} phases are present and the absence of appreciable quantities of marcasite in the coals.

Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens

Directory of Open Access Journals (Sweden)

Ana Margarida Raposo

2013-09-01

Full Text Available Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies. This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies but also encompass multilateral measures (such as Tax Harmonization and the Request for Information.

Tax Expenditures in Croatia

Directory of Open Access Journals (Sweden)

Vjekoslav Bratić

2006-06-01

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

Naturally Occurring Radioactive Materials in Uranium-Rich Coals and Associated Coal Combustion Residues from China.

Science.gov (United States)

Lauer, Nancy; Vengosh, Avner; Dai, Shifeng

2017-11-21

Most coals in China have uranium concentrations up to 3 ppm, yet several coal deposits are known to be enriched in uranium. Naturally occurring radioactive materials (NORM) in these U-rich coals and associated coal combustion residues (CCRs) have not been well characterized. Here we measure NORM (Th, U, 228 Ra, 226 Ra, and 210 Pb) in coals from eight U-rich coal deposits in China and the associated CCRs from one of these deposits. We compared NORM in these U-rich coals and associated CCRs to CCRs collected from the Beijing area and natural loess sediments from northeastern China. We found elevated U concentrations (up to 476 ppm) that correspond to low 232 Th/ 238 U and 228 Ra/ 226 Ra activity ratios (≪1) in the coal samples. 226 Ra and 228 Ra activities correlate with 238 U and 232 Th activities, respectively, and 226 Ra activities correlate well with 210 Pb activities across all coal samples. We used measured NORM activities and ash yields in coals to model the activities of CCRs from all U-rich coals analyzed in this study. The activities of measured and modeled CCRs derived from U-rich coals exceed the standards for radiation in building materials, particularly for CCRs originating from coals with U > 10 ppm. Since beneficial use of high-U Chinese CCRs in building materials is not a suitable option, careful consideration needs to be taken to limit potential air and water contamination upon disposal of U- and Ra-rich CCRs.

Coal washery effluent treatment for material recovery and water reuse

Energy Technology Data Exchange (ETDEWEB)

Banerjee, N.N.; Chaudhuri, M.

1980-10-01

Th effluent from coal washeries consisting mainly of coal fines is normally discharged to inland surface waters and causes severe river pollution with substantial loss of good quality coking coal. The study reported in this paper was undertaken to characterize the effluents from several coal washeries and to evaluate the potential of using various coagulants and coagulant aids for clarification of the effluent with a view to recovery of the coal fines and reuse of the clarified effluent. It has been demonstrated that higher recovery of coal fines can be achieved by using coagulants like alum or ferric chloride with or without coagulant aids with an added advantage of reuse of the clarified effluent in the washery.

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 ...

Cost and performance of coal-based energy in Brazil

International Nuclear Information System (INIS)

Temchin, J.; DeLallo, M.R.

1998-01-01

As part of the US Department of Energy's (DOE) efforts to establish the strategic benefits of Clean Coal Technologies (CCT), there is a need to evaluate the specific market potential where coal is a viable option. One such market is Brazil, where significant growth in economic development requires innovative and reliable technologies to support the use of domestic coal. While coal is Brazil's most abundant and economic fossil energy resource, it is presently under utilized in the production of electrical power. This report presents conceptual design for pulverized coal (PC) and circulating fluidized-bed combustion (CFBC) options with resulting capital, operating and financial parameters based on Brazil application conditions. Recent PC and CFBC plant capital costs have dropped with competition in the generation market and have established a competitive position in power generation. Key issues addressed in this study include: Application of market based design approach for FBC and PC, which is competitive within the current domestic, and international power generation markets. Design, fabrication, purchase, and construction methods which reduce capital investment while maintaining equipment quality and plant availability. Impact on coast and performance from application of Brazilian coals, foreign trade and tax policies, construction logistics, and labor requirements. Nominal production values of 200 MWe and 400 MWe were selected for the CFBC power plant and 400 MWe for the PC. The 400 MWe size was chosen to be consistent with the two largest Brazilian PC units. Fluidized bed technology, with limited experience in single units over 200 MW, would consist of two 200 MWe circulating fluidized bed boilers supplying steam to one steam turbine for the 400 MWe capacity. A 200 MWe capacity unit was also developed for CFBC option to support opportunities in re-powering and where specific site or other infrastructure constraints limit production

International capital tax evasion and the foreign tax credit puzzle

OpenAIRE

Kimberley A. Scharf

2001-01-01

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

Corporate Tax Reform : Statement of the Financial Economists Roundtable

NARCIS (Netherlands)

Boot, A.; Logue, D.; Spatt, C.

2017-01-01

Corporate tax reform has been a controversial issue in the U.S. for several years, particularly as U.S. companies have accumulated cash in lower‐tax overseas subsidiaries, while some have used “inversions” to establish overseas corporate domiciles. Two features of U.S. corporate taxation stand out:

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...

Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

Science.gov (United States)

Crain, John L.; And Others

1989-01-01

Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

Social and political barriers to green tax reform. The case of CO{sub 2} taxes in Norway

Energy Technology Data Exchange (ETDEWEB)

Kasa, Sjur

1999-06-29

This paper presents the story of several attempts to tax Norwegian mainland emission intensive industries during the 1990s. These industries, mainly made up of aluminium and ferro-alloy producers located in the Norwegian countryside and a series of planned gas powered power stations along the coast, have enjoyed full exemption form CO{sub 2} taxes during a period in which relatively high CO{sub 2} taxes have been imposed on Norwegian consumers and some other industries. The various sources of the emission intensive industries are explored, included their ability to amass broad support for ``pro-industrial`` social norms among politicians, media and the bureaucracy. Theoretically these capabilities are described in terms of the policy network approach developed in British political science. 34 refs.

Do healthcare tax credits help poor-health individuals on low incomes?

Science.gov (United States)

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

26 CFR 1.511-4 - Minimum tax for tax preferences.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

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

Science.gov (United States)

2010-04-01

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

Flash pyrolysis of coal-solvent slurry prepared from the oxidized coal and the coal dissolved in solvent; Ichibu yokaishita sanka kaishitsutan slurry no jinsoku netsubunkai

Energy Technology Data Exchange (ETDEWEB)

Maki, T.; Mae, K.; Okutsu, H.; Miura, K. [Kyushu University, Fukuoka (Japan). Faculty of Engineering

1996-10-28

In order to develop a high-efficiency coal pyrolysis method, flash pyrolysis was experimented on slurry prepared by using liquid-phase oxidation reformed coal and a methanol-based solvent mixture. Australian Morwell coal was used for the experiment. The oxidized coal, into which carboxyl groups have been introduced, has the condensation structure relaxed largely, and becomes highly fluid slurry by means of the solvent. Char production can be suppressed by making the oxidation-pretreated coal into slurry, resulting in drastically improved pyrolytic conversion. The slurry was divided into dissolved solution, dried substance, extracted residue, and residual slurry, which were pyrolized independently. The dissolved solution showed very high conversion. Improvement in the conversion is contributed by separating the dissolved substances (coal macromolecules) at molecular levels, coagulating the molecules, suppressing cross-link formation, and reducing molecular weight of the dissolved substances. Oxidized coal can be dissolved to 80% or higher by using several kinds of mixed solvents. As a result of the dissolution, a possibility was suggested on pyrolysis which is easy in handling and high in conversion. 7 refs., 6 figs., 2 tabs.

Bugs and coal: processing fuels with biotechnology

Energy Technology Data Exchange (ETDEWEB)

Shepard, M

1987-06-01

Bioprocessing of coal is developing along several fronts, each of potential significance to utilities. Researchers have found a fungus, polyporous versicolor, which can liquefy certain kinds of coal and scientists have genetically engineered bacteria that remove sulfur and ash-forming metal impurities from coal. Research programs are being undertaken to find organisms that will convert lignite into gaseous methane to produce gaseous fuel more economically than the current coal gasification methods. Researchers looking for ways to remove sulfur from coal before it is burned are evaluating the use of a bacterium called thiobacillus ferroxidans to enhance the physical removal of pyrite. 2 refs.

Tax Rate and Tax Base Competition for Foreign Direct Investment

OpenAIRE

Peter Egger; Horst Raff

2011-01-01

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

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

OpenAIRE

Amberger, Harald; Eberhartinger, Eva; Kasper, Helmut

2016-01-01

Contrary to standard economic theory, recent empirical findings suggest that firms do not always engage in economically optimal tax planning. We conduct a laboratory experiment and find robust evidence that decision biases offer a behavioral explanation for suboptimal tax planning. When facing time pressure in an intra-group cross-border financing decision, subjects apply heuristics based on the salience of statutory tax rates. This stirs decision makers to underestimate the effects of tax-ba...

Beluga coal field development: social effects and management alternatives. [West side of Cook Inlet

Energy Technology Data Exchange (ETDEWEB)

Olsen, M.; Cluett, C.; Trimble, J.; Brody, S.; Howell, C.; Leman, L.; Svendsen, G.

1979-05-01

Plans are under way to mine the Beluga coal fields on the west side of Cook Inlet. The coal will be strip-mined for export, or to supply local electric generating plants, or both. Over the next 20 years, this coal development activity is likely to generate social and economic impacts at the local, regional, and state levels. The purpose of this study is to assess the potential social and economic effects of coal development, including employment and population growth, regional impacts, and the facility and service needs of a new settlement in the Beluga area. Of special concern is identifying the role of various governmental agencies in the development process. Potential effects on the natural environment are not examined in detail since they are expected to be controlled to acceptable levels through existing Federal and state laws. This report examines three possible levels of coal-field development and the settlement requirements associated with each. The most probable regional impacts associated with this development will include effects on the regional labor force, the market for coal, and the generation and distribution of revenues. The main regional labor force impacts will be positive in nature. The rate of regional unemployment is likely to decline slightly for the duration of the project, with an increase in wage income available for reinvestment in the region and a reduction in the number of individuals receiving unemployment insurance payments. Coal development is not expected to induce any significant inmigration of workers from outside the region.The development of the Beluga coal resources and the production of electricity from coal would add to the Kenai Peninsula Borough's tax base. The assessed value of coal lands around Beluga would likely increase and, in addition, Cook Inlet Region, Inc. would be the recipient of royalties from coal leases. A number of recommendations for research and governmental activities are presented.

Temperature profiles of coal stockpiles

Energy Technology Data Exchange (ETDEWEB)

Sensogut, C.; Ozdeniz, A.H.; Gundogdu, I.B. [Dumlupinar University, Kutahya (Turkey). Mining Engineering Department

2008-07-01

Excess of produced coals should be kept in the stockyards of the collieries. The longer the duration time for these coals, the greater possibility for spontaneous combustion to take place. Spontaneously burnt coals result in economical and environmental problems. Therefore, taking the necessary precautions before an outburst of the spontaneous combustion phenomenon is too important in terms of its severe results. In this study, a stockpile having industrial dimensions was formed in coal stockyard. The effective parameters on the stockpiles of coal such as temperature and humidity of the weather, time, and atmospheric pressure values were measured. The interior temperature variations of these stockpiles caused by the atmospheric conditions were also measured. The interior temperature distribution maps of the stockpile together with maximum and minimum temperature values were expressed visually and numerically by the assistance of obtained data.

Nanometre-sized pores in coal: Variations between coal basins and coal origin

Science.gov (United States)

Sakurovs, Richard; Koval, Lukas; Grigore, Mihaela; Sokolava, Anna; Ruppert, Leslie F.; Melnichenko, Yuri B.

2018-01-01

We have used small angle neutron scattering (SANS) to investigate the differences in methane and hexane penetration in pores in bituminous coal samples from the U.S., Canada, South Africa, and China, and maceral concentrates from Australian coals. This work is an extension of previous work that showed consistent differences between the extent of penetration by methane into 10–20 nm size pores in inertinite in bituminous coals from Australia, North America and Poland.In this study we have confirmed that there are differences in the response of inertinite to methane and hexane penetration in coals sourced from different coal basins. Inertinite in Permian Australian coals generally has relatively high numbers of pores in the 2.5–250 nm size range and the pores are highly penetrable by methane and hexane; coals sourced from Western Canada had similar penetrability to these Australian coals. However, the penetrability of methane and hexane into inertinite from the Australian Illawarra Coal Measures (also Permian) is substantially less than that of the other Australian coals; there are about 80% fewer 12 nm pores in Illawarra inertinite compared to the other Australian coals examined. The inertinite in coals sourced from South Africa and China had accessibility intermediate between the Illawarra coals and the other Australian coals.The extent of hexane penetration was 10–20% less than CD4 penetration into the same coal and this difference was most pronounced in the 5–50 nm pore size range. Hexane and methane penetrability into the coals showed similar trends with inertinite content.The observed variations in inertinite porosity between coals from different coal regions and coal basins may explain why previous studies differ in their observations of the relationships between gas sorption behavior, permeability, porosity, and maceral composition. These variations are not simply a demarcation between Northern and Southern Hemisphere coals.

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

Directory of Open Access Journals (Sweden)

Břetislav Andrlík

2012-01-01

Full Text Available 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 employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004 states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.

Tax Rates, Tax Evasion, and Growth in a Multi-period Economy

OpenAIRE

Jordi Caballé; Judith Panadés

2007-01-01

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. We show that, if the penalty imposed on tax evaders is proportional to the amount of evaded taxes, then the growth rate is decreasing in the tax rate. However, th...

Tax Policy Design and the Role of a Tax-Free Threshold

OpenAIRE

John Creedy; Nicolas Hérault; Guyonne Kalb

2008-01-01

This paper examines the role of the tax-free income tax threshold in a complex tax and transfer system consisting of a range of taxes and benefits, each with their own taper rates and thresholds. Considering a range of tax and benefit systems, particularly those having benefit taper rates whereby some benefits are received by income groups other than those at the bottom of the distribution, it is suggested that a tax-free threshold is not a necessary requirement to achieve redistribution. A p...

Prospects For Coal And Clean Coal Technologies In Kazakhstan

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-12-15

The coal sector in Kazakhstan is said to have enough reserves to last over 100 years, but the forecasted reserves are expected to last several hundreds of years. This makes investing in the fuel and energy sector of the country an attractive option for many international and private organisations. The proven on-shore reserves will ensure extraction for over 30 years for oil and 75 years for gas. The future development of the domestic oil sector depends mainly on developing the Kazakh sector of the Caspian Sea. The coal sector, while not a top priority for the Kazakh government, puts the country among the world's top ten coal-rich countries. Kazakhstan contains Central Asia's largest recoverable coal reserves. In future, the development of the raw materials base will be achieved through enriching and improving the quality of the coal and the deep processing of coal to obtain fluid fuel and synthetic substances. Developing shale is also topical. The high concentration of methane in coal layers makes it possible to extract it and utilise it on a large scale. However, today the country's energy sector, which was largely established in the Soviet times, has reached its potential. Kazakhstan has about 18 GW of installed electricity capacity, of which about 80% is coal fired, most of it built before 1990. Being alert to the impending problems, the government is planning to undertake large-scale modernisation of the existing facilities and construct new ones during 2015-30. The project to modernise the national electricity grid aims to upgrade the power substations to ensure energy efficiency and security of operation. The project will result in installation of modern high-voltage equipment, automation and relay protection facilities, a dispatch control system, monitoring and data processing and energy management systems, automated electricity metering system, as well as a digital corporate telecommunication network.

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

Slagging in a pulverised-coal-fired boiler

Energy Technology Data Exchange (ETDEWEB)

Devir, G.P.; Pohl, J.H.; Creelman, R.A. [University of Queensland, St. Lucia, Qld. (Australia). Dept. of Chemical Engineering

2000-07-01

This paper describes a technique to evaluate the severity of slagging of a coal in a pulverised-coal-fired boiler. There are few data in the literature on the nature of in-situ boiler slags, their rate of growth and/or their strength properties relevant to sootblowing. The latter is thought to be of more concern to boiler operators and gives rise to the significance of selecting suitable strength tests. As well as standardised methods for characterising pulverised coal performance in a boiler, several novel and less popular techniques are discussed in detail. A suite of three sub-bituminous coals from the Callide Coalfields, Biloela (600 km north of Brisbane), has been selected for slagging tests in the 350 MW{sub e} units of Callide 'B' power station. Disposable air-cooled mild steel slagging probes have been constructed to simulate the conditions for deposit formation in the boiler region. To date, tests for one of these coals has been completed and preliminary results are presented. Once testing for the remaining coals has been completed, it is anticipated that the differences exhibited in deposit growth and strength may be correlated with typical variations in physical and chemical properties of the pulverised coal.

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

Directory of Open Access Journals (Sweden)

Jack M. Mintz

2015-05-01

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

The distributional incidence of the gasoline tax in Chile

International Nuclear Information System (INIS)

Agostini, Claudio A.; Jiménez, Johanna

2015-01-01

This paper analyzes the distributional incidence of the excise tax on gasoline in Chile using Household Budget Surveys. The incidence is calculated with respect to both income and expenditure distributions in order to consider the potential differences between transitory and permanent income. The Suits Index is estimated as a measure of the degree of progressivity of the tax, and confidence intervals are calculated using a bootstrap methodology to statistically compare changes in the incidence given changes in the tax. The results show that the tax, contrary to the evidence for several developed countries, is slightly or moderately progressive, with a lower degree of progressivity observed in the calculations based on income than those based on expenditure. The simulation of the 25% reduction in the tax rate implemented in 2008 shows that, in terms of incidence, its effect is to reduce the progressivity of the gasoline tax, which is the opposite of what was sought by the government with this policy. -- Highlights: •Gasoline tax is an optimal tax and is a significant instrument of climate policy. •Despite its benefits, it faces political economy challenges in its implementation. •In the public discussion in developing countries the tax is considered regressive. •The estimation of the distributional incidence shows that it is slightly progressive. •Increases in gasoline taxes can reduce both negative externalities and inequality

Coal-water slurries containing petrochemicals to solve problems of air pollution by coal thermal power stations and boiler plants: An introductory review.

Science.gov (United States)

Dmitrienko, Margarita A; Strizhak, Pavel A

2018-02-01

This introductory study presents the analysis of the environmental, economic and energy performance indicators of burning high-potential coal water slurries containing petrochemicals (CWSP) instead of coal, fuel oil, and natural gas at typical thermal power stations (TPS) and a boiler plant. We focus on the most hazardous anthropogenic emissions of coal power industry: sulfur and nitrogen oxides. The research findings show that these emissions may be several times lower if coal and oil processing wastes are mixed with water as compared to the combustion of traditional pulverized coal, even of high grades. The study focuses on wastes, such as filter cakes, oil sludge, waste industrial oils, heavy coal-tar products, resins, etc., that are produced and stored in abundance. Their deep conversion is very rare due to low economic benefit. Effective ways are necessary to recover such industrial wastes. We present the cost assessment of the changes to the heat and power generation technologies that are required from typical power plants for switching from coal, fuel oil and natural gas to CWSPs based on coal and oil processing wastes. The corresponding technological changes pay off after a short time, ranging from several months to several years. The most promising components for CWSP production have been identified, which provide payback within a year. Among these are filter cakes (coal processing wastes), which are produced as a ready-made coal-water slurry fuel (a mixture of flocculants, water, and fine coal dust). These fuels have the least impact on the environment in terms of the emissions of sulfur and nitrogen oxides as well as fly ash. An important conclusion of the study is that using CWSPs based on filter cakes is worthwhile both as the main fuel for thermal power stations and boiler plants and as starting fuel. Copyright © 2017 Elsevier B.V. All rights reserved.

Tax-tariff reform with costs of tax administration

DEFF Research Database (Denmark)

Munk, Knud Jørgen

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

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.

Process and analytical studies of enhanced low severity co-processing using selective coal pretreatment. Final technical report

Energy Technology Data Exchange (ETDEWEB)

Baldwin, R.M.; Miller, R.L.

1991-12-01

The findings in the first phase were as follows: 1. Both reductive (non-selective) alkylation and selective oxygen alkylation brought about an increase in liquefaction reactivity for both coals. 2. Selective oxygen alkylation is more effective in enhancing the reactivity of low rank coals. In the second phase of studies, the major findings were as follows: 1. Liquefaction reactivity increases with increasing level of alkylation for both hydroliquefaction and co-processing reaction conditions. 2. the increase in reactivity found for O-alkylated Wyodak subbituminous coal is caused by chemical changes at phenolic and carboxylic functional sites. 3. O-methylation of Wyodak subbituminous coal reduced the apparent activation energy for liquefaction of this coal.

Coal resources availability in Botswana

International Nuclear Information System (INIS)

Modisi, M.P.

1990-01-01

This paper reports that Southern Africa, and Botswana in particular, is well-endowed with relatively large reserves of coal. The existence of coal in Botswana has been known since the end of the last century. Exploration activities by the Geological Survey and the private sector led to the discovery of major deposits and by the late 1960s reserves capable of supporting a mine at Morupule for the domestic market has been confirmed. The oil crises of 1973-74 and 1978-79 stimulated increased interest in coal exploration the world over and Botswana attracted several private sector companies looking for coal that could be traded on the international market. As a result vast resources and reserves of low to medium quality bituminous coal, suitable for the export market, were proved. Resources amounting to 21,680 million tonnes of in situ coal had been revealed by 1987. Reserves of possible economic exploitation are estimated at 10,180 million tonnes in two coal field areas, namely the Morupule Coal Field and the Mmamabula Coal Field. Since the collapse of oil prices and consequently coal prices in the mid-1980s, enthusiasm for coal exploration has plummeted and relatively little prospecting has taken place. The coal occurs within the Upper Carboniferous to Jurassic Karoo Supergroup which underlies some 60 percent of the country's land surface. The western part of the country is mantled by the Kalahari beds, a top layer of unconsolidated sands masking bedrock geology. Although coal seams have been intersected in boreholes in this western area, most exploration activity has taken place in the eastern part of the country where the Morupule and Mmamabula coal fields are located. It is in the east that most of the population is concentrated and infrastructure has been developed

The role of offshore tax havens in the international tax system

OpenAIRE

Jules Hendriksen

2016-01-01

The purpose of this paper is to provide a clear and critical overview of the function and role of offshore tax havens in the current tax system. The paper uses a deductive approach and starts from a basic level to gradually work up to deeper insights on the topic. These have been formed by the examination of literature written on tax havens and through research on tax data. On the basis of this research it is argued that offshore tax havens play a contradictory role in the international tax s...

Natural radionuclides in coal and waste material originating from coal fired power plant

International Nuclear Information System (INIS)

Marovic, Gordana; Franic, Zdenko; Sencar, Jasminka; Petrinec, Branko; Bituh, Tomislav; Kovac, Jadranka

2008-01-01

This paper presents long-term investigations of natural radioactivity in coal, used for power production in the coal-fired power plant (CFPP) situated on the Adriatic coast, and resulting slag and ash. Activity concentrations of 40 K, 232 Th, 226 Ra and 238 U in used coal and resulting waste material have been measured for 25 years. As expected, it was demonstrated that the content of radionuclides in deposited bottom and filter ash material are closely related with radionuclide activity concentrations and mineral matter fraction in used coals. The external hazard index has been calculated and discussed for the slag and ash depository. During the first decade of operation of the CFPP has been used domestic coal produced in nearby area characterized by higher background radiation compared with the rest of Croatia. Therefore, the coal itself had relatively high 226 Ra and 238 U activity concentrations while potassium and thorium content was very low, 40 K activity concentrations being 2-9% and those of 232 Th 1-3% of total activity. As, in addition, the sulphur concentrations in coal were very high use of domestic coal was gradually abandoned till it was completely substituted by imported coal originated from various sources and of low natural radioactivity. Upon this, activity concentrations of uranium series radionuclides in deposited waste materials decreased significantly. Consequently, waste material i.e., slag and ash, generated in the last several years of coal fired power plant operation could be readily used in cement industry and as additive to other building materials, without any special restrictions according to the Croatian regulations dealing with building materials and European directives. (author)

Collaborative Tax Regulation

DEFF Research Database (Denmark)

Boll, Karen

2016-01-01

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

Environmental problems in Russian coal industry

International Nuclear Information System (INIS)

Kharchenko, V.; Oumnov, V.

1996-01-01

The state of the Russian coal industry is complicated both economically and environmentally. Most mines are unprofitable. Several coal mines are intended to be closed. So, under existing conditions, coal mines are unable to give much attention to environmental protection problems. At the same time, coal mining is one of the most polluting industries. The main trends in this industry's negative influence upon the environment are: land spoilage and immobilization to lay out open-pit mines and mineral waste dump areas and tailing piles as well as with industrial waste water runoff; atmospheric pollution with the air coming from underground and substances blown off from dumps, hydrogeological regime intervention in coal mining areas, etc. One way to solve environmental problems in coal mining is a more rational utilization of the accompanying natural coal resources. Such measures make it possible to obtain complementary profits not only at the expense of reducing environmental destruction but producing new kinds of goods or services as well. Examples of similar solutions are solid mineral wastes utilization, underground space utilization, coal gas utilization and other issues

Capital Market Effects of Taxes and Corporate Tax Avoidance

OpenAIRE

Tassius, Alexander

2016-01-01

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

Economics of switchgrass and miscanthus relative to coal as feedstock for generating electricity

International Nuclear Information System (INIS)

Aravindhakshan, Sijesh C.; Epplin, Francis M.; Taliaferro, Charles M.

2010-01-01

Switchgrass (Panicum virgatum) serves as a model dedicated energy crop in the U.S.A. Miscanthus (Miscanthus x giganteus) has served a similar role in Europe. This study was conducted to determine the most economical species, harvest frequency, and carbon tax required for either of the two candidate feedstocks to be an economically viable alternative for cofiring with coal for electricity generation. Biomass yield and energy content data were obtained from a field experiment conducted near Stillwater, Oklahoma, U.S.A., in which both grasses were established in 2002. Plots were split to enable two harvest treatments (once and twice yr -1 ). The switchgrass variety 'Alamo', with a single annual post-senescence harvest, produced more biomass (15.87 Mg ha -1 yr -1 ) than miscanthus (12.39 Mg ha -1 yr -1 ) and more energy (249.6 million kJ ha -1 yr -1 versus 199.7 million kJ ha -1 yr -1 for miscanthus). For the average yields obtained, the estimated cost to produce and deliver biomass an average distance of 50 km was $43.9 Mg -1 for switchgrass and $51.7 Mg -1 for miscanthus. Given a delivered coal price of $39.76 Mg -1 and average energy content, a carbon tax of $7 Mg -1 CO 2 would be required for switchgrass to be economically competitive. For the location and the environmental conditions that prevailed during the experiment, switchgrass with one harvest per year produced greater yields at a lower cost than miscanthus. In the absence of government intervention such as requiring biomass use or instituting a carbon tax, biomass is not an economically competitive feedstock for electricity generation in the region studied. (author)

1977 guidebook to California taxes with special emphasis on relationship to Federal taxes

Energy Technology Data Exchange (ETDEWEB)

Bock, R.S.

1977-01-01

This book is designed to be a quick reference work on California State taxes. With this in mind, the amount of detail is kept to a minimum by assuming that the reader has some knowledge of Federal taxes that are generally similar to the major California taxes (or that he has access to the wealth of information about Federal taxes that is readily available). The book explains the four major California taxes (personal income tax, tax on corporate income, inheritance tax, and gift tax), whenever possible, in terms of the comparable Federal taxes. Differences between the two laws are pointed out, and cross-references make it possible to trace from a given provision in one law to a comparable provision in the other. Special attention is given to subjects peculiar to the California law. In addition to the major State taxes, the book provides general information about other taxes levied by the State. Property taxes are also discussed briefly, because of their statewide impact, although they are imposed by local governmental units.

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.)

Nuclear vs coal: comparing cost trends

International Nuclear Information System (INIS)

Harrer, B.; Nieves, L.

1981-01-01

The leading competitors in the new-capacity-addition options, from now to 1990, will be nuclear and coal-fired units. As an alternative viewpoint to the coal vs nuclear economic comparison presented in the October 1981 issue of Electrical World, this study represents an analysis of cost data for generating electricity from the two fuel sources. The economic impacts on nuclear and coal units of varying the levels of several key cost parameters are examined and analyzed. 13 figures

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

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…

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

The Analysis of Corporate Tax and Personal Income Tax in European Countries

Directory of Open Access Journals (Sweden)

Telnova Hanna V.

2017-06-01

Full Text Available The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development. The existence of the open financial market under conditions of globalization leaves its imprint on forming the vectors of development of the tax systems in the countries. Thus, the optimal corporate taxation creates a competitive and investment-attractive climate, facilitates encouraging foreign investments and locating economic activities. The study made it possible to establish the absence of a direct link between the tax rates and economic growth. At the same time, a linear relationship between the tax rates and the tax burden is revealed. On the basis of the presented mathematical expression, it can be concluded that an increase in the personal income tax causes an increase in the tax burden, and an increase in the corporate tax — its reduction. The cluster analysis of the corporate tax and the personal income tax in European countries allowed to justify the determinants of successful economic development presenting the formation of the vector of the tax policy in the aspect of moderate taxation of individuals and the need for low taxation of corporate profits.

Trends and outlook of coal energy in Malaysia

Energy Technology Data Exchange (ETDEWEB)

Zainal Abidin Husin (Tenaga Nasional Berhad, Kuala Lumpur (Malaysia). Fuel and Materials Management Dept.)

1993-03-01

Current energy policy in Malaysia is directed towards development of natural gas resources although there is a strategy to diversify energy sources to gas, hydro, coal and oil. By the year 2000, however, coal could emerge as a major energy source. The author advocates the need for a policy direction for the coal industry - for exploration, mine planning, mixing methods, transport and regulations to ensure occupational health and safety. Malaysia has abundant coal resources but most are in Sarawak and Sabah whereas the bulk of energy demand is in the Peninsula Malaysia. A table defines known coal resources in Malaysia and a map shows their location. To ensure successful development of the coal industry, technologies must be developed to meet environmental requirements and global market competition. Several emerging technologies are mentioned: production of process-derived fuel and coal-derived liquid from sub-bituminous coal, coal liquefaction, manufacture of coal water mixture, coal beneficiation, and fluidised bed combustion. 1 fig., 1 tab.

The progressive tax

OpenAIRE

Estrada, Fernando

2010-01-01

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

Biotransformation of Spanish coals by microorganisms; Biotransformacion de Carbones Espanoles por Microorganismos

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-07-01

some newly isolated microorganisms could solubilized different kinds of Spanish coals (hard coal, subbituminous coal and lignite). Certain fungi and bacteria could solubilized lignite when growing in a mineral medium. However, to solubilized higher rank coals (hard coal and subbituminous coal) microorganisms require a complete medium. Microorganisms, which showed higher capacity to solubilized coal, were incubated in the presence of coal (hard coal, subbituminous coal and lignite) at the optimal conditions to get coal liquefaction/solubilization. The resultant products were analysed by IR and UV/visible spectrometry. No major differences among the original coal, solubilized/liquefied coal and residual coal were detected. However, an increase in metallic carboxylate and a decrease in OH'- carboxylic groups were observed in the liquefied lignite. Humic acids derived from original lignite residual lignite and liquefied/solubilized lignite by microorganisms were analysed. Several differences were observed in the humic acids extracted from the liquefied lignite, such as an increase in the total acidity and in the proportion of the phenolic groups. Differences on the humic acid molecular weight were observed too. Several fungal and bacterial strains were able to grow using humic acids as sole carbon source. Microorganisms growing in humic acid were observed by Scanning Electron Microscopy. Besides, the coal solubilization capacity of several fungal strains (M2, m$ and AGI) growing in different culture media was assayed. In order to get some insight into the mechanisms of the liquefaction/solubilization of Spanish coals (hard coal, subbituminous coal and lignite) by these microorganisms, some features in the culture supernatants were studied: pH values; extracellular specific proteins; enzyme activities possibly related with coal solubilization and the presence of oxalate. M2 and M4 fungal strains grown in the presence of coal produced some specific extracellular proteins

Biotransformation of Spanish coals by microorganisms; Biotransformacion de Carbones Espanoles por Microorganismos

Energy Technology Data Exchange (ETDEWEB)

NONE

2000-07-01

some newly isolated microorganisms could solubilized different kinds of Spanish coals (hard coal, subbituminous coal and lignite). Certain fungi and bacteria could solubilized lignite when growing in a mineral medium. However, to solubilized higher rank coals (hard coal and subbituminous coal) microorganisms require a complete medium. Microorganisms, which showed higher capacity to solubilized coal, were incubated in the presence of coal (hard coal, subbituminous coal and lignite) at the optimal conditions to get coal liquefaction/solubilization. The resultant products were analysed by IR and UV/visible spectrometry. No major differences among the original coal, solubilized/liquefied coal and residual coal were detected. However, an increase in metallic carboxylate and a decrease in OH'- carboxylic groups were observed in the liquefied lignite. Humic acids derived from original lignite residual lignite and liquefied/solubilized lignite by microorganisms were analysed. Several differences were observed in the humic acids extracted from the liquefied lignite, such as an increase in the total acidity and in the proportion of the phenolic groups. Differences on the humic acid molecular weight were observed too. Several fungal and bacterial strains were able to grow using humic acids as sole carbon source. Microorganisms growing in humic acid were observed by Scanning Electron Microscopy. Besides, the coal solubilization capacity of several fungal strains (M2, m$ and AGI) growing in different culture media was assayed. In order to get some insight into the mechanisms of the liquefaction/solubilization of Spanish coals (hard coal, subbituminous coal and lignite) by these microorganisms, some features in the culture supernatants were studied: pH values; extracellular specific proteins; enzyme activities possibly related with coal solubilization and the presence of oxalate. M2 and M4 fungal strains grown in the presence of coal produced some specific extracellular

China's coal policy since 1979: A brief overview

International Nuclear Information System (INIS)

Shen Lei; Gao Tianming; Cheng Xin

2012-01-01

Since reform and opening-up in 1978, the coal industry in China has been developing rapidly. This article identified major factors affecting the growth of China's coal industry, immediate targets, economic policies, as well as structural reforms of the sector. Authors have divided its developing process into three stages: rapid growth of coal industry (1979–1992); close-down of small-scale coal mines (SCMs) (1993–2001); resource consolidation (2002–present). At the first stage, led by the ‘two-leg walking’ strategy, SCMs grew significantly, which eased the pressure of energy shortage. From the transition of planned economy to market economy, major state-owned coal mines (MSCs), which were not consistently profitable, would have to learn how to withstand severe competitions and survive. As a result, the central government took several measures to try to keep them alive. This situation was not changed until 2001. Large-scaled coal mine groups were then established by the government when China entered the WTO. MSCs were encouraged to merge with others to form a certain scale, as a way to compete with giant overseas. So a trial was firstly implemented in Shanxi province. - Highlights: ► Authors have divided the China coal developing process since 1979 into three stages. ► Some polices solve main problems in that stage, but it also lead to another matters in following stage. ► China coal industry need to establish large coal mine groups to compete with overseas coal giants. ► Environmental and safe policy will significantly affect coal industrial development in the future.

Palaeoenvironmental reconstruction of Hüsamlar coal seam, SW

Indian Academy of Sciences (India)

The Ören and Yatağan Basins in SW Turkey host several Miocene coal deposits currently under exploitation for power generation. The present study aims to provide insight into the palaeoenvironmental conditions, which controlled the formation of the Hüsamlar coal seam located in Ören Basin. The coal seam displays ...

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...

Local tax interaction with multiple tax instruments: evidence from Flemish municipalities

OpenAIRE

S. VAN PARYS; B. MERLEVEDE; T. VERBEKE

2010-01-01

We investigate the long run result of strategic interaction among local jurisdictions using multiple tax instruments. Most studies about local policy interaction only consider a single policy instrument. With multiple tax instruments, however, tax interaction is more complex. We construct a simple theoretical framework based on a basic spillover model, with two tax rates and immobile resources. We show that the signs of within and cross tax interaction crucially depend on the extent to which ...

Materials, process, product analysis of coal process technology. Phase I final report

Energy Technology Data Exchange (ETDEWEB)

Saxton, J. C.; Roig, R. W.; Loridan, A.; Leggett, N. E.; Capell, R. G.; Humpstone, C. C.; Mudry, R. N.; Ayres, E.

1976-02-01

The purpose of materials-process-product analysis is a systematic evaluation of alternative manufacturing processes--in this case processes for converting coal into energy and material products that can supplement or replace petroleum-based products. The methodological steps in the analysis include: Definition of functional operations that enter into coal conversion processes, and modeling of alternative, competing methods to accomplish these functions; compilation of all feasible conversion processes that can be assembled from combinations of competing methods for the functional operations; systematic, iterative evaluation of all feasible conversion processes under a variety of economic situations, environmental constraints, and projected technological advances; and aggregative assessments (economic and environmental) of various industrial development scenarios. An integral part of the present project is additional development of the existing computer model to include: A data base for coal-related materials and coal conversion processes; and an algorithmic structure that facilitates the iterative, systematic evaluations in response to exogenously specified variables, such as tax policy, environmental limitations, and changes in process technology and costs. As an analytical tool, the analysis is intended to satisfy the needs of an analyst working at the process selection level, for example, with respect to the allocation of RDandD funds to competing technologies.

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION

Directory of Open Access Journals (Sweden)

Mihai-Bogdan Afrăsinei

2013-07-01

Full Text Available The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in tax havens are approximately between three and four billion Euros. The refusal to exchange information and the lack of transparency of many tax havens represent a barrier for tax authorities to control these transactions and facilitate the coverage of illegal activities. This has determined certain countries, among which Romania, to impose higher taxes on taxable income of non-residents who are residents in “uncooperative” jurisdictions. In this paper we have emphasized the issue of tax havens and we have presented their classification after the foreign contribution to the capital of Romanian companies. We have also listed the ones with which Romania has signed agreements for information exchange.

Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

OpenAIRE

Ira N. Gang; Arindam Das-Gupta

1998-01-01

This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

Estimation of tax evasion and the effectiveness of tax collection for Thailand

OpenAIRE

Janbunjong, Pichit

2009-01-01

ABSTRACT Low tax revenue is an acute problem for the Thai Government, one which causes a lack of funds for much needed economic and social development. The cause of the low tax revenue is ineffective tax administration. Thus the purpose of this research was to measure the tax effectiveness in Thailand. The review presents the popular Tanzi’s monetary approach for estimating the level of tax evasion and it has resulted in the hypothesis that tax evasion generally increases ...

Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania

OpenAIRE

Fjeldstad, Odd-Helge; Ngowi, Prosper; Rakner, Lise

2015-01-01

Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and other lobbying groups join in alliance with multinational companies to get tax exemptions even though they admit that tax incentives are not of major importance for their decision to invest or not.A high occurrence of tax exemptions reduces the tax base, creates room for bri...

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

Science.gov (United States)

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

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...

COMPARATIVE ASPECTS OF TAX EVASION IN CONCEPTS AND PRACTICES

Directory of Open Access Journals (Sweden)

Georgeta Dragomir

2008-05-01

Full Text Available The paper analyze the forms of the tax evasion, în construct representation and comparativelaw, with exemplification on several European states and manifestations identified în international plain. Thereare elucidate the aspects of „tax evasion” and „tax avoidance”, through realities of contemporary world înprogress more and more the eludation actions are transferred from the interior of the national fiscal systems,beyond the state frontiers, being defined by the economic, politic and social globalization tendencies - and thesolutions have there changes în view.

Tax Amnesty (in Russian)

OpenAIRE

Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

2014-01-01

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

Selective coal mining of intercalated lignite deposits

Energy Technology Data Exchange (ETDEWEB)

Zunic, R [Kolubara-Projekt, Lazarevac (Yugoslavia)

1991-01-01

Describes selective coal mining in the Tamnava-Istocno Polje coal surface coal mine (Yugoslavia), designed for an annual coal production of 11.4 Mt. Until 1991, this mine exploited one thick lignite seam, without spoil intercalations, using a bucket wheel excavator-conveyor-spreader system both for coal mining and removal of overburden. In the future, several spoil intercalations of up to 1.0 m and thicker will appear with a total volume of 22 million m{sup 3}. These intercalations have to be selectively excavated in order to guarantee the calorific value of coal for the Nikola Tesla power plant. Computer calculations were carried out to determine the decrease in excavator coal production due to selective mining of spoil strata. Calculations found that the annual surface mine capacity will be lower by at most 9%, depending on thickness of spoil intercalations. The useful operation time of excavators will be reduced by 98 hours per year. The planned annual coal production will nevertheless be fulfilled. 3 refs.

Coal gasification. Quarterly report, April--June 1977

Energy Technology Data Exchange (ETDEWEB)

None

1978-01-01

The conversion of coal to high-Btu gas requires a chemical and physical transformation of solid coal. However, because coal has widely differing chemical and physical properties, depending on where it is mined, it is difficult to process. Therefore, to develop the most suitable techniques for gasifying coal, ERDA, together with the American Gas Association, is sponsoring the development of several advanced conversion processes. Although the basic coal-gasification chemical reactions are the same for each process, the processes under development have unique characteristics. A number of the processes for converting coal to high Btu and to low Btu gas have reached the pilot plant stage. The responsibility for designing, constructing and operating each of these pilot plants is defined and progress on each during the quarter is described briefly. The accumulation of data for a coal gasification manual and the development of mathematical models of coal gasification processes are reported briefly. (LTN)

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.

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

Tax Strategy Control

DEFF Research Database (Denmark)

Rossing, Christian Plesner

2013-01-01

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

Tax on sugar sweetened beverages in Spain.

Science.gov (United States)

Ortún, Vicente; G López-Valcárcel, Beatriz; Pinilla, Jaime

2016-10-13

This article provides a critical review about the challenges that taxes on sugary drinks as an instrument of health policy must face to reverse the trend of the current epidemics of obesity. We analyzed the experiences of the leading countries, particularly Mexico, and reflect on the counterweight exerted by the industry against obesity policies, and on the power of lobbyists. Those tax policies for public health have to overcome the enormous strength of the industry, which is exerted in several-science and research, brand reputation, influence on regulators-levels. We suggest that a specific tax on sugary drinks has enough potential to reduce noncommunicable diseases and risk -diabetes, Hypertriglyceridemia, hyperholesterolemia LDL, hypertension- via reduced consumption thanks to the high price elasticity of those drinks. Furthermore, the effects are amplified even in the medium term, once established new habits to healthier eating. These taxes could encourage business innovation without inflicting costs of lost jobs and contribute to reducing the social gradient in obesity.

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.

Tax Planning for Enterprises

Institute of Scientific and Technical Information of China (English)

Fan Weiqing

2011-01-01

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

Opportunities that abound for British coal--if only

Energy Technology Data Exchange (ETDEWEB)

1984-04-01

The chairman of the National Coal Board discusses primary-energy consumption from 1965, with major emphasis on coal. He points out that coal consumption showed growth after 1975, but before then - except for a boost in 1973 - real expansion has been quite slow. World coal resources and reserves are presented. Because several countries are able to deliver coal into Europe at prices which are lower than the National Coal Board's average cost, Britain must reduce production costs in order to compete more effectively worldwide. Patterns of costs could be improved if more output was to be concentrated at the modern, more-productive collieries. Investment in coal mining is at one of the highest levels of investment of any industry in Britain today.

Environmental taxes

DEFF Research Database (Denmark)

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

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

Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana

Directory of Open Access Journals (Sweden)

John Adu Kwame

2013-12-01

Full Text Available As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Regional Collection Agencies (RCA namely; the Internal Revenue Service (IRS, Customs Excise and Preventive service (CEPS and the Value Added Tax (VAT Services into the Ghana Revenue Authority (GRA. This research aims to find out whether Ghana’s tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income tax, company tax, value added tax (VAT, import duties and self employed tax collection. To that end, questionnaires, interviews, observation and the Ministry of Finance and Economic Planning’s (MoFEP data on tax revenues were analyzed to establish whether there has been some level of efficiency in the mobilization of these taxes. From the field observation, it was discovered that many taxpayers in Ghana are not being issued receipts which could ensure proper accounting. Surprisingly, tax collectors from the RCAs were aware of this but refuse to act. Even though most of the taxes were not being collected, analysis of data from MoFEP showed an increase in revenue collection in the last four years and this has been attributed to the tax administration integration. The effect of tax evasion on the Ghanaian economy has also been thoroughly discussed

Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia

Directory of Open Access Journals (Sweden)

Maja Klun

2009-06-01

Full Text Available Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.

Tax Competition and Double Tax Treaties with Mergers and Acquisitions

OpenAIRE

Siggelkow, Benjamin Florian

2013-01-01

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

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...

Fuel taxes and road expenditures: making the link

International Nuclear Information System (INIS)

Derkson, W.W.; Shurvell, S.J.

1999-11-01

This document reports on a study undertaken at the request of the United Grain Growers regarding government fuel tax revenue and the relationship to expenditures on roads. The account of fuel tax revenues was compiled from data collected from several different sources, as was the case for the road expenditures at the federal, provincial, local and modal levels. The emphasis was placed on the effects of fuel taxes on grain handling and transportation in the Prairie provinces. The authors presented fuel tax revenues broken down by mode of transportation and by province. The document was divided as follows: the first part was the introduction with the second part dealing with fuel tax rates and policies. In the third part, the topic of fuel tax and road related revenues was examined. Part four discussed road expenditures. The authors concluded that Transport Canada has traditionally represented the most important federal link to provincial highway infrastructure. It was noted that 4.2 billion dollars in road fuel taxes were collected by the federal government in 1998/1999, and of that amount, 198 million dollars, or 4.7 per cent, was reinvested in the National Highway System in programs managed by Transport Canada. Nearly one dollar on roads is spent by provincial governments on a Prairie-wide basis for every dollar collected in road fuel taxes, with Alberta spending the most and Saskatchewan spending the least. 15 tabs

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?

OpenAIRE

Philipp Doerrenberg; Denvil Duncan; Clemens Fuest; Andreas Peichl

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...

Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code

OpenAIRE

Tarsitano, Alberto

2014-01-01

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule st...

Tax Reform Act of 1986: implications and trends.

Science.gov (United States)

Harris, R F

1988-10-01

The Tax Reform Act of 1986 contains several changes that substantially reduce economic flexibility for not-for-profit hospitals and healthcare systems. These changes, involving limited partnerships, investment tax credit, depreciation, and income deferral plans, among other items, carry several implications. Tax-motivated joint ventures will no longer be attractive to physician investors, donations to hospitals are expected to decline by up to 15 percent, and flexibility in attracting and retaining high-caliber employees is reduced. Efforts to reduce the federal budget deficit and renewed scrutiny of unrelated business income further jeopardize economic flexibility. Another threat is intensified Internal Revenue Service scrutiny of Form 990, which is filed by all not-for-profit organizations with $25,000 or more in annual gross receipts, and Form 990T, which is used to report unrelated business income. Measures to protect facilities' economic flexibility include careful return preparation, alternative recruitment tactics, objective opinions, refusal of high-risk deals, and outside appraisals.

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...

Use of the Tax Prism Method When Forming Tax Part of the Budget

Directory of Open Access Journals (Sweden)

Verovska Ludmila

2017-06-01

Full Text Available The tax prism method is developed for the assessment of tax part of the budget as well as for forecasting the influence of tax optimisation on it. There are certain trends in global practice. Developing and transition economies are characterised by low tax burden. Economically developed countries with a high level of social security of population are characterised by high tax burden. The analytical and graphic-analytical research for the purpose of determination of optimum size of the taxation using the tax prism has been conducted. In addition to the concept of ‘tax prism’, concepts such as static and dynamic tax prisms have been introduced, allowing to consider changes in the part of the budget of interest in connection with a possibility of taxation subjects to reduce the size of a tax burden by various methods of tax optimisation, and also to consider the influence of other factors on it. The use of this approach helps effectively to enhance the tax legislation by modelling high-quality and quantitative consequences of one or another changes and innovations.

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

OpenAIRE

Putra, Eureka

2014-01-01

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

Effects of long-term coal supply contracts on technology adoption and improvements in the mining of coal. Final technical report

Energy Technology Data Exchange (ETDEWEB)

Walton, D.R.; Hawkins, S.A.; Webb, P.F.; Kauffman, P.W.

1979-08-01

The relationship between long-term coal supply contracts and the adoption of new technology in the coal mining industry is a complex one. From this study certain conclusions can be drawn. New technologies and improvements in the mining of coal can be logically categorized into three areas: evolutionary technology, transitional technology, or innovative technology. Evolutionary improvements in technology can be categorized as improvements, or increased production capacities, in existing equipment. Transitional technology involves the adoption of existing or proven technologies into new conditions, or, proceeding from one technology type to a newer type for the same function. Innovative technology includes equipment, concepts, and systems not readily available, or untried, in the existing mining environment (seam conditions, etc.). Technology adoption is an economic decision. This point was repeatedly emphasized by industry representatives contacted during the study. The long-term coal supply contract influences the decision to adopt new technology and mining improvements in several ways depending on the technology type (i.e., evolutionary, transitional, or innovative), and also the coal supplier type (i.e., captive or independent producer). Several examples of the adoption of new technologies in mines under long-term coal supply contracts are discussed. (LTN)

The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda

Directory of Open Access Journals (Sweden)

Duanjie Chen

2015-02-01

Full Text Available Canada is losing its edge in the competition for global capital. After a decade of remarkable progress in reducing the tax burden on business investment — moving from one of the least tax-competitive jurisdictions among its industrialized peers in 2000, to ranking in the middle of the pack by 2011 — Canada has slipped by largely standing still. As other countries in our peer group have continued to reform their business-tax regimes, they have surpassed Canada, which has slid from having the 19th-highest tax burden on investments by medium-sized and large corporations in 2012, to the 14th-highest among 34 OECD countries in 2014. Even more worrying is that Canada’s political currents are running the wrong way, with a few provinces having increased taxes on capital in recent years and a number of politicians today floating the possibility of even higher business taxes to help address budgetary strains. But the right approach to raising tax revenue and improving the economy is quite the opposite: lowering rates and broadening the tax base by making Canadian jurisdictions even more attractive to corporate investment. An important step towards that would be for federal and provincial governments to reduce targeted tax assistance and to level the tax field for all industries and sizes of businesses, ending the preferential treatment of favoured industries and small enterprises. In addition, those provinces that have yet to harmonize their sales tax with the federal GST should do so, or at least consider adopting a quasi-refund system that would relieve the provincial sales tax on capital inputs. Alberta, with no sales tax, could become more competitive by adopting an HST and using the proceeds to reduce personal and corporate taxes. Finally, Canada would do much better to mandate a uniform corporate tax rate, with an 11 per cent federal rate and a nine per cent average provincial rate. This would encourage capital investment and attract corporate

How does petty corruption affect tax morale in Sub-Saharan Africa? An empirical analysis

OpenAIRE

Jahnke, Björn

2015-01-01

Sub-Saharan Africa economies introduced extensive reforms of their tax systems in the last two decades. In most of these countries taxes are now remitted through the self-assessment system that relies on quasi voluntary compliance and audit selection by risk. However, the revenues from direct taxes remained fairly stable and tax/GDP ratios lack behind the industrialized world. Several scholars argue that corruption is one of the major obstacles to increase tax revenues but focus on perceived ...

Coal geopolitics

International Nuclear Information System (INIS)

Giraud, P.N.; Suissa, A.; Coiffard, J.; Cretin, D.

1991-01-01

This book divided into seven chapters, describes coal economic cycle. Chapter one: coals definition; the principle characteristics and properties (origin, calorific power, international classification...) Chapter two: the international coal cycle: coal mining, exploration, coal reserves estimation, coal handling coal industry and environmental impacts. Chapter three: the world coal reserves. Chapter four: the consumptions, productions and trade. Chapter five: the international coal market (exporting mining companies; importing companies; distributors and spot market operators) chapter six: the international coal trade chapter seven: the coal price formation. 234 refs.; 94 figs. and tabs [fr

The Hierarchical Clustering of Tax Burden in the EU27

Directory of Open Access Journals (Sweden)

Simkova Nikola

2015-09-01

Full Text Available The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries. This paper describes the traditional approach as a share of tax revenue to GDP which is applied to the total taxation and the capital taxation as a part of tax systems affecting investment decisions. The implicit tax rate on capital created by Eurostat also offers a possible explanation of the tax burden on capital, so its components are analysed in detail. This study uses one of the econometric methods called the hierarchical clustering. The data on which the clustering is based comprises countries in the EU27 for the period of 1995 – 2012. The aim of this paper is to reveal clusters of countries in the EU27 with similar tax burden or tax changes. The findings suggest that mainly newly acceding countries (2004 and 2007 are in a group of countries with a low tax burden which tried to encourage investors by favourable tax rates. On the other hand, there are mostly countries from the original EU15. Some clusters may be explained by similar historical development, geographic and demographic characteristics.

Environmental taxes 1991 - 2001 (2002)

International Nuclear Information System (INIS)

Anon.

2002-01-01

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

Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia

Directory of Open Access Journals (Sweden)

Emmiryzan Wasrinil Said

2017-09-01

Full Text Available Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty (‘tax amnesty policy’ is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair and because it favors the perpetrators of tax evasion. In particular, the tax amnesty law offered special treatment to taxpayers who participated in the program, such as no checking of the source of funds, no checking of the financial statements reported by law enforcers, protection from punishment on the financial reports provided to the Director General of Taxation, and the requirement to pay only a small penalty. Tax amnesty programs also provide the potential for money laundering. This is certainly the case in Indonesia. In addition, tax amnesty programs weaken law enforcement in Indonesia; in particular, in the areas of corruption and money laundering. This is because law enforcement officers cannot investigate the perpetrators of white-collar crime that benefit from the tax amnesty program. Under the terms of the tax amnesty program, the financial data is not accessible by them.

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

As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes

OpenAIRE

Florian Heider; Alexander Ljungqvist

2012-01-01

We use a natural experiment in the form of 121 staggered changes in corporate income tax rates across U.S. states to show that tax considerations are a first-order determinant of firms' capital structure choices. Over the period 1990-2011, firms increase long-term leverage by 104 basis points on average (or $32.5 million in extra debt) in response to an average tax increase of 131 basis points. Contrary to static trade-off theory, the tax sensitivity of leverage is asymmetric: firms do not re...

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...

Measuring Tax Efficiency

DEFF Research Database (Denmark)

Raimondos-Møller, Pascalis; Woodland, Alan D.

2004-01-01

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

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

Mining survival in parts per billion

International Nuclear Information System (INIS)

Christensen, J.C.

1992-01-01

The paper discusses the economic situation in the coal industry of Utah. Coal prices are down for the tenth year in a row, Utah is isolated from major markets and freight rates are high, and the state legislature has not dropped the issue of a coal severance tax. The author believes the only potential for increased use of Utah coal is the Pacific Rim countries. Environmental issues are also discussed

The Effect of Political and Economic Factors on Corporate Tax Rates

OpenAIRE

Hansson, Åsa; Porter, Susan; Perry Williams, Susan

2012-01-01

Economists and political scientists have long been interested in factors that affect the statutory tax rate on businesses set by federal governments. In this study, we examine the impact of political and economic factors on several measures of tax rates and tax incentives offered across 19 developed countries for the years 1979 through 2005. Our results indicate that while economic conditions such as openness, strategic interaction, budget constraints, economic downturns and an aging populati...

Computer application in coal preparation industry in China

Energy Technology Data Exchange (ETDEWEB)

Lu, M.; Wu, L.; Ni, Q. (China Univ. of Mining and Technology, Xuzhou (China))

1990-01-01

This paper describes several packages of microcomputer programs developed for designing and managing the coal preparation plants. Three parts are included: Coal Cleaning Package (CCP), Coal Preparation Optimization Program (CPO) and Coal Preparation Computer Aided Design System (CPCAD). The function of CCP is: evaluating and predicting coal cleaning result. Coal presentation process modelling and optimization; coal preparation flowsheet design and optimization. The CPO is a nonlinear optimization program. It can simulate and optimize the profit for different flowsheet to get the best combination of the final products. The CPCAD was developed based upon AutoCAD and makes full use of AutoLISP, digitizer menus and AutoCAD commands, combining the functions provided by AutoCAD and the principle used in conventional coal preparation plant design, forming a designer-oriented CPCAD system. These packages have proved to be reliable, flexible and easy to learn and use. They are a powerful tool for coal preparation plant design and management. (orig.).

Progressive Taxation and Tax Morale

OpenAIRE

Philipp Doerrenberg; Andreas Peichl

2010-01-01

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

Does exchange of information between tax authorities influence multinationals' use of tax havens?

OpenAIRE

Braun, Julia; Weichenrieder, Alfons

2015-01-01

Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average ...

Environmental taxes 1991 - 2000 (2001)

International Nuclear Information System (INIS)

Anon.

2001-01-01

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

Method of accounting and approaches to tax optimization of income tax of entities

Directory of Open Access Journals (Sweden)

V.V. Sokolovska

2016-12-01

Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

Tax reliefs in legal entities' capital gains tax

OpenAIRE

Dimitrijević, Marko

2013-01-01

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

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Science.gov (United States)

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

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

Do tax incentives affect households' adoption of ‘green’ cars? A panel study of the Stockholm congestion tax

International Nuclear Information System (INIS)

Mannberg, Andrea; Jansson, Johan; Pettersson, Thomas; Brännlund, Runar; Lindgren, Urban

2014-01-01

Policymakers have made several attempts to introduce local and national policies to reduce CO 2 emissions and stimulate the consumer adoption of alternative fuel vehicles (ethanol/E85 cars). The purpose of this paper is to analyze how a local policy measure impacts the composition of the car fleet over time. More specifically, we take advantage of the natural experiment setting caused by the introduction of the Stockholm congestion tax (2006) to analyze how the tax affected purchases of ethanol cars that were exempted from the tax. To estimate effects, we employ a Difference-in-differences methodology. By using a comprehensive database of the car fleet and car owners, sociodemographic and geographic factors are analyzed, which is unique in the existing literature. Our results suggest that the congestion tax had a significant impact on ethanol car purchases although the effect fades away over time. Furthermore, there is a positive relationship between the level of education and ethanol car purchases. Previous adoption of an ethanol car is found to be the strongest predictor of ethanol car purchases. Finally, data indicate that Stockholmers substantially increased purchases of ethanol cars half a year before the introduction of the congestion tax, which we refer to as an anticipation effect. - Highlights: • Uses a database of car owners to analyze impacts of a congestion tax on car fleet. • Results show that the tax had a significant effect on ethanol car purchases. • Prior ownership of ethanol car and education correlates with ethanol car purchases

Financial Transaction Tax (Davek na finančne transakcije

Directory of Open Access Journals (Sweden)

Meta Ahtik

2014-10-01

Full Text Available Financial transaction tax has been proposed already by Keynes; however it has been introduced only in some individual countries and not globally, which would reduce possibilities for tax evasion. Nevertheless, the topic gained importance during the recent financial crisis – the tax is supposed to reduce risky activities of the financial industry and fill the budgets with the means for alleviating the consequences of the crisis, largely caused by the financial industry. Proposal of the European Commission is therefore the first concrete proposal that addresses a wider economic area. This paper investigates economic, theoretical rationale for the introduction of a financial transaction tax and studies its structure and consequences in several European countries: United Kingdom, France, Italy and Sweden. Special emphasis is given to the proposal of the European Commission that would, in case it is confirmed, apply also to Slovenia, although some concerns have arisen recently, weather Slovenia should introduce the tax or not.

Study on the Inference Factors of Huangling Coking Coal Pyrolysis

Science.gov (United States)

Du, Meili; Yang, Zongyi; Fan, Jinwen

2018-01-01

In order to reasonably and efficiently utilize Huangling coking coal resource, coal particle, heating rate, holding time, pyrolysis temperature and others factors were dicussed for the influence of those factor on Huangling coking coal pyrolysis products. Several kinds of coal blending for coking experiments were carried out with different kinds of coal such as Huangling coking coal, Xida coal with high ash low sufur, Xinghuo fat coal with hign sulfur, Zhongxingyi coking coal with high sulfur, Hucun lean coal, mixed meager and lean coal. The results shown that the optimal coal particle size distribution was 0.5~1.5mm, the optimal heating rate was 8°C/min, the optimal holding time was 15min, the optimal pyrolysis temperature was 800°C for Huangling coking coal pyrolysis, the tar yield increased from 4.7% to 11.2%. The maximum tar yield of coal blending for coking under the best single factor experiment condition was 10.65% when the proportio of Huangling coking coal was 52%.

Cigarette tax avoidance and evasion.

Science.gov (United States)

Stehr, Mark

2005-03-01

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

Tax and statement matters of the income tax for the year 2010

Directory of Open Access Journals (Sweden)

Busuioceanu, S.

2011-01-01

Full Text Available The numerous legislative changes that occur from one financial year to another are not always able to clarify points of divergence existent between establishing the tax profit and the accounting one. Thus, accountants are sometimes put in difficulty, regarding the obligation to present the accounts respecting the principle of a true and fair view and the desire to optimize the tax cost of their business. The fact is that in the absence of specific accounting rules, the tax normative is set as a practical normative. In the fiscal side, there are clear law provisions governing each type of tax which must be respected. The tax base is the tax result and taxation,, by imposing strict rules, is trying to balance the general tendency of the taxpayers to minimize the tax due.

Social Dimensions of Tax Evasion: Trust and Tax Morale in Contemporary Spain

Directory of Open Access Journals (Sweden)

Sandro Giachi

2014-01-01

Full Text Available This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fi scal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors ?such as trust? have an effect on the justifi cation of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain.

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...

In praise of tax havens: international tax planning and foreign direct investment

OpenAIRE

Hong, Qing; Smart, Michael

2007-01-01

The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating these factors in a simple general equilibrium model, we find that citizens of high-tax countries be...

2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads

Directory of Open Access Journals (Sweden)

Duanjie Chen

2013-11-01

Full Text Available Canada is losing its appeal as a destination for business investment. Its ability to compete against other countries for investment slipped considerably this year in our global tax competitiveness ranking, down six spots among OECD countries, and down 11 spots among the 90 countries. While many governments around the world responded to the fallout of the global recession by significantly reducing corporate tax rates, certain policy moves in Canada have us headed in the opposite direction. Canada is in danger of repelling business investment, which can only worsen current economic and fiscal challenges. Canada’s fading advantage is the result of recent anti-competitive provincial tax policies that increased the cost of investment. This includes, most notably, British Columbia’s decision to reverse the harmonization of its provincial sales tax with the federal GST, as well as recent corporate income tax rate hikes in B.C. and New Brunswick. When economic calamity strikes, and workers and their families feel the pain of lost jobs and lost wealth, politicians know they can score populist points by targeting the corporate sector. After all, corporations do not vote and they do not have a human face. News stories about major multinational corporations using tax-avoidance techniques to minimize their tax bills, only feed the populism, leaving voters believing that companies are getting away without paying a “fair share” of taxes. But when the corporate sector is targeted, it is not only supposedly wealthy capitalists who pay, but also employees, through lost wages and jobs, and working-class people who have a stake in companies through pension plans and mutual funds. On a larger scale, it is the economy that suffers. The same profit-maximizing imperative that leads companies to seek ways to reduce their tax liabilities also motivates firms to redirect investment to competing, lower-tax jurisdictions. Populist policies aimed at squeezing

An analysis of Malaysia's corporate income tax expenditures and negative income tax expenditures using accounting standards as the benchmark tax base

OpenAIRE

Yussof, Salwa Hana

2017-01-01

Tax expenditures are government indirect spending, hidden in the tax system, often used to support government’s social and economic objectives. Instead of directly allocating money for a particular objective, the government forgoes tax revenues from those who undertake activities that could achieve the objective. Therefore, tax expenditures should be analysed as government spending programs. Tax expenditure reporting and analysis has been a regular practice among many countries in the worl...

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

OpenAIRE

Aziz Jaafar; John Thorton

2015-01-01

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

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.

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Directory of Open Access Journals (Sweden)

Raonić Ivan

2016-05-01

Full Text Available The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP. The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment. This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

Deciding on Tax Evasion

DEFF Research Database (Denmark)

Boll, Karen

2015-01-01

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

House Prices and Taxes

DEFF Research Database (Denmark)

Gjedsted Nielsen, Mads

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

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.

The North Dakota lignite partnership

International Nuclear Information System (INIS)

Porter, C.R.

1998-01-01

The State of North Dakota and the Lignite Energy Council have formed a government/industry partnership to promote the use of North Dakota lignite. The partnership provides funding and management for the Lignite Research, Development and Marketing Program. The program funds activities which preserve and enhance jobs and lignite production; ensure economic growth, stability and opportunity; and maintain a stable and competitive tax base. Funding is provided for activities in three areas: marketing feasibility studies, small research projects, and demonstration projects. Funding is derived from the state coal severance tax. Approximately $3,000,000 annually is appropriated from coal severance revenues for program activities. North Dakota is the ninth largest coal producing state, with lignite as the only rank of coal found in the state. Energy is the second largest economic sector in North Dakota, and it currently comprises over 12% of the state's total economic base. This paper reviews the North Dakota lignite industry and describes studies and projects which have received funding from the program

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...

Characterization of Coal Porosity for Naturally Tectonically Stressed Coals in Huaibei Coal Field, China

Science.gov (United States)

Li, Xiaoshi; Hou, Quanlin; Li, Zhuo; Wei, Mingming

2014-01-01

The enrichment of coalbed methane (CBM) and the outburst of gas in a coal mine are closely related to the nanopore structure of coal. The evolutionary characteristics of 12 coal nanopore structures under different natural deformational mechanisms (brittle and ductile deformation) are studied using a scanning electron microscope (SEM) and low-temperature nitrogen adsorption. The results indicate that there are mainly submicropores (2~5 nm) and supermicropores (coal and mesopores (10~100 nm) and micropores (5~10 nm) in brittle deformed coal. The cumulative pore volume (V) and surface area (S) in brittle deformed coal are smaller than those in ductile deformed coal which indicates more adsorption space for gas. The coal with the smaller pores exhibits a large surface area, and coal with the larger pores exhibits a large volume for a given pore volume. We also found that the relationship between S and V turns from a positive correlation to a negative correlation when S > 4 m2/g, with pore sizes coal. The nanopore structure (coal. PMID:25126601

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.

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.

Achieving CO2 reductions in Colombia: Effects of carbon taxes and abatement targets

International Nuclear Information System (INIS)

Calderón, Silvia; Alvarez, Andrés Camilo; Loboguerrero, Ana María; Arango, Santiago; Calvin, Katherine; Kober, Tom; Daenzer, Kathryn; Fisher-Vanden, Karen

2016-01-01

In this paper we investigate CO 2 emission scenarios for Colombia and the effects of implementing carbon taxes and abatement targets on the energy system. By comparing baseline and policy scenario results from two integrated assessment partial equilibrium models TIAM-ECN and GCAM and two general equilibrium models Phoenix and MEG4C, we provide an indication of future developments and dynamics in the Colombian energy system. Currently, the carbon intensity of the energy system in Colombia is low compared to other countries in Latin America. However, this trend may change given the projected rapid growth of the economy and the potential increase in the use of carbon-based technologies. Climate policy in Colombia is under development and has yet to consider economic instruments such as taxes and abatement targets. This paper shows how taxes or abatement targets can achieve significant CO 2 reductions in Colombia. Though abatement may be achieved through different pathways, taxes and targets promote the entry of cleaner energy sources into the market and reduce final energy demand through energy efficiency improvements and other demand-side responses. The electric power sector plays an important role in achieving CO 2 emission reductions in Colombia, through the increase of hydropower, the introduction of wind technologies, and the deployment of biomass, coal and natural gas with CO 2 capture and storage (CCS). Uncertainty over the prevailing mitigation pathway reinforces the importance of climate policy to guide sectors toward low-carbon technologies. This paper also assesses the economy-wide implications of mitigation policies such as potential losses in GDP and consumption. An assessment of the legal, institutional, social and environmental barriers to economy-wide mitigation policies is critical yet beyond the scope of this paper. - Highlights: • Four energy and economy-wide models under carbon mitigation scenarios are compared. • Baseline results show that CO

Coal Transition in Poland. An historical case study for the project 'Coal Transitions: Research and Dialogue on the Future of Coal'

International Nuclear Information System (INIS)

Szpor, Aleksander

2017-01-01

This is one of the 6 country case-studies commissioned to collect experience on past coal transitions. The 6 countries are: Czech Republic, the Netherlands, Poland, Spain, UK, USA. Their role in the Coal Transitions project was to provide background information for a Synthesis Report for decision makers, and provide general lessons for national project teams to take into account in developing their coal transitions pathways for the future. The restructuring of the Polish coal sector is inextricably related to the democratic transformation which began in 1989. The economic dimension of the transformation is manifested in the shift from central planning to the free market. Although this process brought economic growth, it has had severe social costs. The main goals of the coal sector restructuring were to achieve its profitability and competitiveness on the global market. However, even with a very quick down-sizing of production and employment, which positively affected the mines' productivity, these goals were not achieved. Neither the profitability of the sector nor the sustainability of the labour restructuring were achieved. There were three main reasons for lack of success in this process. Firstly, the rapid changes of governments making impossible implementation of long term strategies and ensure implementation of market rules in the sector. Secondly, the pressure from trade unions on sustaining the status quo - state owed structure of mining companies, professional privileges and increasing salaries. Thirdly, the lack of sufficient incentives for retraining the miners and revitalising the areas exposed the most on the coal sector restructuring. Content: Introduction; Historical background; Structure of the coal and energy sector; Policies for the restructuring of the coal sector: Main actors in the process, Governmental programs, Instruments for easing the restructuring processes; Conclusions and lessons learnt

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.

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

OpenAIRE

Morisset, Jacques

2003-01-01

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

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

An ecological tax reform in Germany

International Nuclear Information System (INIS)

Bakker, L.; Bleijenberg, A.N.

1992-01-01

This study, being a part of the large research program 'External Effects of Energy Procurement' and coordinated by PROGNOS, concerns the distributional and macro-economic effects of the internalization of the external effects of the energy supply by means of an ecological tax reform. The PROGNOS study is focused on the costs and effects of energy production, procurement and consumption (in Germany), that are not taken care of by the market. Here a rough estimate is given of the macro-economic consequence and the distributional effects for the industrial sector and households in (West) Germany of an energy tax of which the revenues are 'reinjected' into the economy, mainly by lowering the financial burden on labour. First a description is given of the starting points of the study and the form of the energy tax. Subsequently attention is paid to the macro-economic effects, the sectoral effects, and the effects on the distribution of incomes for households. The model calculations for Western Germany and the Netherlands confirm the expectation that an ecological tax reform leads to the combined realization of employment and environmental objectives. Shifts in the sectoral structure may occur. Energy intensive branches of industry will have to give up a part of their market share in favour of labour-intensive sectors. The results also illustrate that there are several possibilities to prevent a change in the collective burden of regular expenses as a result of a tax or levy on energy, and that the effects of a fuel tax on the income distribution can be corrected. 5 figs., 19 tabs., 5 apps., 15 refs

Nuclear assay of coal. Volume 1. Coal composition by prompt neutron activation analysis: basic experiments. Final report

International Nuclear Information System (INIS)

Reynolds, G.; Bozorganesh, H.; Elias, E.; Gozani, T.; Maung, T.; Orphan, V.

1979-01-01

Using californium-252 as a source of exciting neutrons, prompt gamma photons emitted by elemental nuclei in the coal have been measured using several detectors, including sodium--iodide and germanium--lithium. Several coal types, including bituminous, subbituminous lignite and anthracite were crushed to various top sizes and analyzed carefully be traditional ASTM wet chemistry techniques at two or three different laboratories. The elements (sulfur, hydrogen, carbon, aluminum, silicon, iron, calcium, sodium, nitrogen, and chlorine) were determined by prompt neutron activations and the quantities compared with those of the wet chemical analyses

An energy Btu tax alternative

International Nuclear Information System (INIS)

Nan, Gehuang D.

1995-01-01

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

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.

Coal upgrading

Energy Technology Data Exchange (ETDEWEB)

Nunes, S. [IEA Clean Coal Centre, London (United Kingdom)

2009-10-15

This report examines current technologies and those likely to be used to produce cleaner coal and coal products, principally for use in power generation and metallurgical applications. Consideration is also given to coal production in the leading coal producing countries, both with developed and developing industries. A range of technologies are considered. These include the coal-based liquid fuel called coal water mixture (CWM) that may compete with diesel, the production of ultra-clean coal (UCC) and coal liquefaction which competes with oil and its products. Technologies for upgrading coal are considered, especially for low rank coals (LRC), since these have the potential to fill the gap generated by the increasing demand for coal that cannot be met by higher quality coals. Potential advantages and downsides of coal upgrading are outlined. Taking into account the environmental benefits of reduced pollution achieved through cleaner coal and reduced transport costs, as well as other positive aspects such as a predictable product leading to better boiler design, the advantages appear to be significant. The drying of low rank coals improves the energy productively released during combustion and may also be used as an adjunct or as part of other coal processing procedures. Coal washing technologies vary in different countries and the implications of this are outlined. Dry separation technologies, such as dry jigging and electrostatic separation, are also described. The demonstration of new technologies is key to their further development and demonstrations of various clean coal technologies are considered. A number of approaches to briquetting and pelletising are available and their use varies from country to country. Finally, developments in upgrading low rank coals are described in the leading coal producing countries. This is an area that is developing rapidly and in which there are significant corporate and state players. 81 refs., 32 figs., 3 tabs.

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…

The World Coal Quality Inventory: South America