WorldWideScience

Sample records for federal production tax

  1. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  2. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

    The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.

  3. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  4. Federal Tax Incentives for Battery Storage Systems

    Energy Technology Data Exchange (ETDEWEB)

    2017-01-01

    Investments in renewable energy can be more attractive with the contribution of two key federal tax incentives. NREL provides basic information about the investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction, which may apply to battery storage systems owned by a private party (i.e., a tax-paying business).

  5. 48 CFR 29.203 - Other Federal tax exemptions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Other Federal tax exemptions. 29.203 Section 29.203 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 29.203 Other Federal tax exemptions....

  6. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOC Federal tax exemption. 1329.203-70 Section 1329.203-70 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office...

  7. 48 CFR 1329.203 - Other Federal tax exemptions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Other Federal tax exemptions. 1329.203 Section 1329.203 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203 Other Federal tax exemptions....

  8. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  9. 48 CFR 970.2902-3 - Other Federal tax exemptions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Other Federal tax exemptions. 970.2902-3 Section 970.2902-3 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2902-3 Other Federal tax...

  10. Anti-double dipping rules for federal tax incentives

    Energy Technology Data Exchange (ETDEWEB)

    Ing, E.T.C. [Law Office of Edwin T.C. Ing, Washington, DC (United States)

    1997-12-31

    Political as well as technological changes are now reshaping the electric utility industry. While accommodating these changes, state legislative and regulatory agencies have the opportunity to promote public policies. In this regard, various state entities are evaluating appropriate incentives for renewable energy development so as to introduce greater competition in electric generation. For example, the California legislature is considering a supplemental production payment and the State of Iowa has instituted a low-interest loan program for wind and other alternative energy generation. By complementing the existing federal tax incentives, state incentives can spur the wind industry`s growth. If structured in the wrong way, however, state assistance programs will undercut the value of the federal tax incentives. The federal anti-double dipping rules apply to certain state programs. If a developer utilizes the wrong type of state assistance for a wind project, the anti-double dipping rules will reduce the federal tax incentives and this in turn will decrease the project`s profitability. Rather than suffer these results, very few if any developer will use the state program. Despite the time and effort a state may expend to enact a program for alternative energy development, the state assistance will be ineffectual. This paper reviews the counterproductive results which state assistance can have on a wind project because of the federal anti-double dipping rules.

  11. On green production taxes

    OpenAIRE

    Edward Calthrop

    2003-01-01

    Proposals are often made to tax goods which are environmentally damaging. Many such goods are consumed both directly by households and industry at large: for example, carbon-intensive fuel, waste water or congested road space. This paper adopts a tax-reform setting to evaluate such a policy. The welfare impact is shown to depend on an input-substitution effect and an output effect on final consumption, where the latter effect can be conveniently analysed via the standard concept of the margin...

  12. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Trieu Mai, Wesley Cole, Eric Lantz, Cara Marcy, and Benjamin Sigrin

    2016-02-01

    The report examines the impacts of the tax credit extensions under two distinct natural gas price futures, as the price of natural gas has been a key factor influencing the economic competitiveness of new renewable energy development. The analysis finds that, in both natural gas price cases, tax credit extensions can spur renewable capacity investments at least through the early 2020s, and can help lower CO2 emissions from the U.S. electricity system. Federal tax credits for renewable energy, particularly the wind production tax credit (PTC) and the solar investment tax credit (ITC), have offered financial incentives for renewable energy deployment over the last two decades in the United States. In December 2015, the wind and solar tax credits were extended by five years from their prior scheduled expiration dates, but ramp down in tax credit value during the latter years of the five-year period.

  13. Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants

    Science.gov (United States)

    2001-06-01

    by Federal Workers/Annuitants as of October 1999 14 Table 4: Non-section 1203 Tax Compliance Issues and Disciplinary Actions 17 Figures Figure 1...and Employee Tax Compliance programs, and on the results of IRS’ FERDI matches as of October 2000. For more details on our scope and methodology, see...program to determine whether communication by agencies to their employees can be linked to improved tax compliance . Presidential Executive Order 12764

  14. Private Colleges: The Federal Tax System and its Impact.

    Science.gov (United States)

    Moran, Gerald P.

    Through its role in administering the laws pertaining to tax-exempt status, the Internal Revenue Service (IRS) is involved in regulating the activities of those organizations that claim such a special position. The interplay between the federal tax system and private colleges will intensify as the demands increase for additional financial support…

  15. Federal Tax Policy regarding Universities: Endowments and beyond

    Science.gov (United States)

    Vedder, Richard

    2008-01-01

    The vast bulk of economic activity in the United States is taxed by the federal government. There are exceptions carved out, primarily for charitable operations, including universities. The rationale is that these organizations serve the public good and should not be reduced in magnitude by the deleterious effects of taxes. Universities in…

  16. Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits

    OpenAIRE

    Boylan, Robert; Cebula, Richard; Foley, Maggie; Izard, Douglass

    2014-01-01

    In 2013, federal personal income tax increases were implemented in the U.S. under provisions of two federal statutes: the American Taxpayer Relief Act of 2012 and the Patient Protection and Affordable Care Act of 2010. Based on our analysis of data for the time period 1970-2008, we argue that the incentives to engage in federal personal income tax evasion have been increased as a direct consequence of the public tax-increase policies manifested in these two statutes. To demonstrate this concl...

  17. 26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

    Science.gov (United States)

    2010-04-01

    ... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  18. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  19. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Mai, Trieu [National Renewable Energy Lab. (NREL), Golden, CO (United States); Cole, Wesley [National Renewable Energy Lab. (NREL), Golden, CO (United States); Lantz, Eric [National Renewable Energy Lab. (NREL), Golden, CO (United States); Marcy, Cara [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sigrin, Benjamin [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-02-01

    Federal tax credits for renewable energy (RE) have served as one of the primary financial incentives for RE deployment over the last two decades in the United States. In December 2015, the wind power production tax credit and solar investment tax credits were extended for five years as part of the Consolidated Appropriations Act of 2016. This report explores the impact that these tax credit extensions might have on future RE capacity deployment and power sector carbon dioxide (CO2) emissions. The analysis examines the impacts of the tax credit extensions under two distinct natural gas price futures as natural gas prices have been key factors in influencing the economic competitiveness of new RE development. The analysis finds that, in both natural gas price futures, RE tax credit extensions can spur RE capacity investments at least through the early 2020s and can help lower emissions from the U.S. electricity system. More specifically, the RE tax credit extensions are estimated to drive a net peak increase of 48-53 GW in installed RE capacity in the early 2020s -- longer term impacts are less certain. In the longer term after the tax credits ramp down, greater RE capacity is driven by a combination of assumed RE cost declines, rising fossil fuel prices, and other clean energy policies such as the Clean Power Plan. The tax credit extension-driven acceleration in RE capacity development can reduce fossil fuel-based generation and lower electric sector CO2 emissions. Cumulative emissions reductions over a 15-year period (spanning 2016-2030) as a result of the tax credit extensions are estimated to range from 540 to 1420 million metric tonnes CO2. These findings suggest that tax credit extensions can have a measurable impact on future RE deployment and electric sector CO2 emissions under a range of natural gas price futures.

  20. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  1. 26 CFR 31.6302(c)-1 - Use of Government depositories in connection with taxes under Federal Insurance Contributions Act...

    Science.gov (United States)

    2010-04-01

    ... with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special...

  2. Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

    Science.gov (United States)

    Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

    2012-01-01

    Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

  3. 76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2011-05-26

    ... Tax Incentives AGENCY: National Park Service, Interior. ACTION: Final rule. SUMMARY: The National Park... structures'' or ``certified rehabilitations'' for Federal income tax incentives. (3) This rule does not alter... rule are purely technical. Moreover, the tax incentives program involves purely domestic buildings and...

  4. The virtuous tax: lifesaving and crime-prevention effects of the 1991 federal alcohol-tax increase.

    Science.gov (United States)

    Cook, Philip J; Durrance, Christine Piette

    2013-01-01

    The last time that federal excise taxes on alcoholic beverages were increased was 1991. The changes were larger than the typical state-level changes that have been used to study price effects, but the consequences have not been assessed due to the lack of a control group. Here we develop and implement a novel method for utilizing interstate heterogeneity to estimate the aggregate effects of a federal tax increase on rates of injury fatality and crime. We provide evidence that the relative importance of alcohol in violence and injury rates is directly related to per capita consumption, and build on that finding to generate estimates. A conservative estimate is that the federal tax (which increased alcohol prices by 6% initially) reduced injury deaths by 4.5% (6480 deaths), in 1991, and had a still larger effect on violent crime.

  5. Joint federal/state motor fuel tax compliance project. Fiscal year 1994 midyear report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-02

    ;Table of Contents: List of Exhibits; Executive Summary: History of the Joint Federal/State Motor Fuel Tax Compliance Project; Update on Motor Fuel Tax Procedures; Joint Project Results; Status of the Regional Task Forces; Future Program Activities; References; Glossary of Acronyms; List of Exhibits.

  6. 77 FR 44063 - Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement

    Science.gov (United States)

    2012-07-26

    ... Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement AGENCIES: Department of Defense (DoD... Regulation (FAR) to add the United States Defense Advanced Research Projects Agency (DARPA) to the list of agencies that have entered into separate tax agreements with the State of New Mexico (NM). The DARPA-NM...

  7. An analysis of PILT-related payments and likely property tax liability of Federal resource management lands

    Science.gov (United States)

    Ervin G. Schuster; Paul R. Beckley; Jennifer M. Bushur; Krista M. Gebert; Michael J. Niccolucci

    1999-01-01

    This report stems from Congressional concern over the equivalency between Federal payments to counties containing Federal resource management lands, the likely tax liability, and other county-level benefits and costs associated with those lands. Results indicate that the overall tax liability on Federal lands is almost three times the Federal payments. A survey of...

  8. ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT

    Directory of Open Access Journals (Sweden)

    Igor Yu. Pelevin

    2013-01-01

    Full Text Available The article is devoted to estimation of factors, which impact on formation of the tax debt in the regions. Description of the dynamics of the tax debt in the North Caucasus Federal District from 2009 to 2011 is given. Also an analysis of this tax debt was made according to the subjects of the federal district. Proposals to form an active fiscal policy are formulated based on this analysis.

  9. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Science.gov (United States)

    2010-10-01

    ... obtain application forms for tax-free purchases from the TTB Distribution Center, P.O. Box 5950... products. 829.202-70 Section 829.202-70 Federal Acquisition Regulations System DEPARTMENT OF VETERANS... products. (a) General. (1) VA is permitted to procure spirits to be used for non-beverage purposes free...

  10. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Science.gov (United States)

    2010-04-01

    ... exclusion from, or inclusion in, gross income of the items which are the subject of the adjustments provided... income tax liability is adjusted to reflect the exclusion from gross income of interest on obligations...

  11. Who Benefits from Student Aid? The Economic Incidence of Tax-Based Federal Student Aid

    Science.gov (United States)

    Turner, Nicholas

    2012-01-01

    Federal benefit programs, including federal student aid, are designed to aid targeted populations. Behavioral responses to these programs may alter the incidence of their benefits, a possibility that receives less attention in the literature compared to tax incidence. I demonstrate the importance of benefit incidence analysis by showing that the…

  12. Higher Export Tax Rates for Copper Related Products

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    <正>According to a notice published by the Finance Ministry, the State Council’s Customs Tax Regulation Committee has decided to make some adjustments on the export tax rates for some copper related products. The notice says that in order to control the export products re-

  13. Using Humorous Sitcom Clips in Teaching Federal Income Taxes

    Science.gov (United States)

    Cecil, H. Wayne

    2014-01-01

    This article shares the motivation, process, and outcomes of using humorous scenes from television comedies to teach the real world of tax practice. The article advances the literature by reviewing the use of video clips in a previously unexplored discipline, discussing the process of identifying and selecting appropriate clips, and introducing…

  14. The 2009 US Federal Cigarette Tax Increase and Quitline Utilization in 16 States

    Directory of Open Access Journals (Sweden)

    Terry Bush

    2012-01-01

    Full Text Available Background. On April 1, 2009, the federal cigarette excise tax increased from 39 cents to $1.01 per pack. Methods. This study describes call volumes to 16 state quitlines, characteristics of callers and cessation outcomes before and after the tax. Results. Calls to the quitlines increased by 23.5% in 2009 and more whites, smokers ≥ 25 years of age, smokers of shorter duration, those with less education, and those who live with smokers called after (versus before the tax. Quit rates at 7 months did not differ before versus after tax. Conclusions. Descriptive analyses revealed that the federal excise tax on cigarettes was associated with increased calls to quitlines but multivariate analyses revealed no difference in quit rates. However, more callers at the same quit rate indicates an increase in total number of successful quitters. If revenue obtained from increased taxation on cigarettes is put into cessation treatment, then it is likely future excise taxes would have an even greater effect.

  15. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    OpenAIRE

    María Guadalupe Naranjo-Cantabrana; Misael Ruiz-Viramontes

    2015-01-01

    Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX), by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflecte...

  16. Employment and productivity: The role of the tax wedge

    Directory of Open Access Journals (Sweden)

    Andrea FESTA

    2015-11-01

    Full Text Available After the economic crisis, many countries aim at reducing unemployment and foster productivity. To address these issues one of the most common policy indications recommends lowering the tax wedge on labour in order to increase employment and growth. As a consequence, a review of the empirical studies focused on the relation between tax wedge, employment and productivity is an useful and demanding exercise, especially in those European countries where the topic is on the front page of the domestic policy debate because the productivity growth is low and the tax wedge on labour is high.

  17. 76 FR 16629 - Federal Travel Regulation (FTR); Relocation Allowances-Relocation Income Tax Allowance (RITA) Tables

    Science.gov (United States)

    2011-03-24

    ... http://www.gsa.gov/relocationpolicy . Dated: March 21, 2011. Janet Dobbs, Director, Office of Travel... ADMINISTRATION Federal Travel Regulation (FTR); Relocation Allowances-- Relocation Income Tax Allowance (RITA... effective March 24, 2011. FOR FURTHER INFORMATION CONTACT: Mr. Ed Davis, Office of Governmentwide Policy...

  18. TAX FEDERALISM IN LATIN AMERICA: THE CASES OF MÉXICO, ARGENTINA AND BRAZIL

    Directory of Open Access Journals (Sweden)

    Thiago Guerreiro Bastos

    2017-02-01

    Full Text Available The federalism is a unique expression of a political form adopted by the state. Because of that, it is possible to affirm that there is no universal or global model to be adopted by all the countries that aims the federal form. The tax power given to the subnational levels is the key to sustain a federal form because without it the political decentralization might not happen. Because of that, it was decided to develop a focused paper on fiscal federalism in America Latina context with three countries: Mexico, Argentina and Brazil. All three, in their own way, developed huge levels of fiscal centralization. In the end, the results tends to be very close in political terms and consequences to an inefficient fiscal federalism that tends to stifle the autonomy of the federated units.

  19. 26 CFR 301.6323(j)-1 - Withdrawal of notice of federal tax lien in certain circumstances.

    Science.gov (United States)

    2010-04-01

    ... would enable A to generate additional tractor sales. Increased sales would enable A to increase the... to increase A's inventory if the notice of federal tax lien is withdrawn. A asks the Internal Revenue...

  20. PROGRAM OF MANUFACTURED PRODUCTION AND TAX AREA BY MÉXICO

    Directory of Open Access Journals (Sweden)

    María Guadalupe Naranjo-Cantabrana

    2015-07-01

    Full Text Available Enterprises gathered in the Manufacturing Industry Program, Maquila and Export Services (IMMEX, by presidential decree published on November 1st, 2006 in the Official Federal Newspaper, enjoyed tax benefits through December 2013: exemption of the payment of IVA tax, temporary tax import into goods for maquila operation, partial exemption of ISR tax and IETU tax; tax exemption of permanent establishment. Since January 1st. 2014, their fiscal environment has changed. At work its being reflected about the new fiscal provisions and their effect on 6825 IMMEX companies in the country, regarding its location, people hired directly and surrogated, paid salaries, social security contributions, days and hours worked.

  1. Product market integration, tax distortions and public sector size

    DEFF Research Database (Denmark)

    Andersen, Torben M.; Sørensen, Allan

    The implications of product market integration for public sector activities (transfers and public consumption) are considered in a standard setting. The analysis supports that a larger public sector (higher tax rate) tends to increase wages and worsen wage competitiveness. However, the implications...... of product market integration for the public sector are far from straightforward. The reason is gains-from-trade effects which tend to increase the tax base and decrease the opportunity costs of public consumption (marginal utility of private consumption falls). It follows that the retrenchment view...... that product market integration inevitable leads to a downward pressure on public sector activities does not get support in a standard setting. A particularly noteworthy finding is that a country with a large public sector (strong preferences for public consumption) may benefit more by integrating...

  2. EXCISE TAX AS EXTERNAL VARIABLE (ON TABACCO PRODUCTS AT STATE AND LOCAL COMMUNITIES IN BIH

    Directory of Open Access Journals (Sweden)

    Dinko Primorac

    2012-01-01

    Full Text Available The subject of this paper is themovement and accounting for excise tax as aseparate subsystem of sales tax, with an emphasison tobacco products. Since the excise tax ontobacco products is a specific category of excisableproducts, it is possible to fully distance it fromother products. Unlike other excise goods, excisetaxes on tobacco products can not be distinguishedby the criterion of luxury and by the criterion ofharm to health. This paper explains the reasons,effects and the basic characteristics of excise taxes,and full adjustment of the special tax. The aim ofthe research paper is to present and analyze thesystem of excise tax revenue in Bosnia andHerzegovina, with special reference to the excisetax on tobacco products. Furthermore the aim is toexplore how the excise tax system in Bosnia andHerzegovina functions and how the funds fromexcise taxes are collected, and where exactly theyare expended.

  3. 77 FR 43077 - Federal Acquisition Regulation; Information Collection; North Carolina Sales Tax Certification

    Science.gov (United States)

    2012-07-23

    ... Regulation; Information Collection; North Carolina Sales Tax Certification AGENCY: Department of Defense (DOD... approved information collection requirement concerning North Carolina sales tax certification. Public...: Submit comments identified by Information Collection 9000- 0059, North Carolina Sales Tax...

  4. The relation between tobacco taxes and youth and young adult smoking: what happened following the 2009 U.S. federal tax increase on cigarettes?

    Science.gov (United States)

    van Hasselt, Martijn; Kruger, Judy; Han, Beth; Caraballo, Ralph S; Penne, Michael A; Loomis, Brett; Gfroerer, Joseph C

    2015-06-01

    On April 1, 2009, the federal government raised cigarette taxes from $0.39 to $1.01 per pack. This study examines the impact of this increase on a range of smoking behaviors among youth aged 12 to 17 and young adults aged 18 to 25. Data from the 2002-2011 National Survey on Drug Use and Health (NSDUH) were used to estimate the impact of the tax increase on five smoking outcomes: (1) past year smoking initiation, (2) past-month smoking, (3) past year smoking cessation, (4) number of days cigarettes were smoked during the past month, and (5) average number of cigarettes smoked per day. Each model included individual and state-level covariates and other tobacco control policies that coincided with the tax increase. We examined the impact overall and by race and gender. The odds of smoking initiation decreased for youth after the tax increase (odds ratio (OR)=0.83, pincrease (youth: coefficient=-1.02, p=0.0011; young adults: coefficient=-0.92, pincrease was associated with a substantial reduction in smoking among youths and young adults. The impact of the tax increase varied across male, female, white and black subpopulations. Copyright © 2015 Elsevier Ltd. All rights reserved.

  5. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Science.gov (United States)

    2010-04-01

    .... Any person who employs individuals in employment (see §§ 31.3306(c)-1 to 31.3306(c)-3, inclusive... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to Employment...

  6. 16 CFR 460.22 - Tax claims.

    Science.gov (United States)

    2010-01-01

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

  7. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures...

  8. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  9. Promoting greater Federal energy productivity [Final report

    Energy Technology Data Exchange (ETDEWEB)

    Hopkins, Mark; Dudich, Luther

    2003-03-05

    This document is a close-out report describing the work done under this DOE grant to improve Federal Energy Productivity. Over the four years covered in this document, the Alliance To Save Energy conducted liaison with the private sector through our Federal Energy Productivity Task Force. In this time, the Alliance held several successful workshops on the uses of metering in Federal facilities and other meetings. We also conducted significant research on energy efficiency, financing, facilitated studies of potential energy savings in energy intensive agencies, and undertook other tasks outlined in this report.

  10. 76 FR 32340 - Federal Travel Regulation; Temporary Duty (TDY) Travel Allowances (Taxes); Relocation Allowances...

    Science.gov (United States)

    2011-06-06

    ... Duty (TDY) Travel Allowances (Taxes); Relocation Allowances (Taxes) AGENCY: Office of Governmentwide... extended temporary duty (TDY) benefits to correct errors and to align that process with the proposed... incurred by employees as a result of relocation and to reimburse ``all'' of the taxes imposed on any...

  11. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  12. Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

    Science.gov (United States)

    2015-03-18

    Forensic Audits and Investigative Service Testimony Before the Subcommittee on Government Operations, Committee on Oversight and Government ...accordance with generally accepted government auditing standards. In our prior reviews examining information in the DOD and OPM databases of security...reflect amounts owed by businesses and individuals that have not filed tax returns and for which the IRS has not assessed tax amounts due. Our

  13. PERFECTION RUSSIAN TAX FEDERALISM AS THE FACTOR OF INCREASE COMPETITIVENESS OF INDUSTRIALLY ADVANCED REGIONS

    Directory of Open Access Journals (Sweden)

    D.A. Tatarkin

    2008-06-01

    Full Text Available In the article problems of increase of competitiveness of industrially advanced regions are considered on the basis of optimization of system of differentiation of tax powers and tax incomes, stimulating authorities of different levels to develop own tax potential, to form economic sources for self-development and to carry out a responsible financial policy in interests of the population. The basic background of research became the ground of an opportunity to transfer the principles of a competition on mutual relations of authorities of a various level, thus determining economic advantages of decentralization control system of territory development.

  14. 26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

    Science.gov (United States)

    2010-04-01

    ... the correct equivalent in dollars, whether it be the official rate, the open market rate, or any other... Director of International Operations shall be considered as payment of tax in an amount equal to the...

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

    Directory of Open Access Journals (Sweden)

    Michele Argiolas

    2013-08-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-09-01

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

  17. The effect of prices on nutrition: Comparing the impact of product- and nutrient-specific taxes.

    Science.gov (United States)

    Harding, Matthew; Lovenheim, Michael

    2017-05-01

    This paper provides an analysis of the role of prices in determining food purchases and nutrition using very detailed transaction-level observations for a large, nationally-representative sample of US consumers over the period 2002-2007. Using product-specific nutritional information, we develop a new method of partitioning the product space into relevant nutritional clusters that define a set of nutritionally-bundled goods, which parsimoniously characterize consumer choice sets. We then estimate a large utility-derived demand system over this joint product-nutrient space that allows us to calculate price and expenditure elasticities. Using our structural demand estimates, we simulate the role of product taxes on soda, sugar-sweetened beverages, packaged meals, and snacks, and nutrient taxes on fat, salt, and sugar. We find that a 20% nutrient tax has a significantly larger impact on nutrition than an equivalent product tax, due to the fact that these are broader-based taxes. However, the costs of these taxes in terms of consumer utility are only about 70 cents per household per day. A sugar tax in particular is a powerful tool to induce healthier nutritive bundles among consumers. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. 77 FR 72653 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2012-12-05

    ... propose new product categories for designation for Federal preferred procurement. USDA has developed a...- qualifying products and do not offer biobased alternatives may experience a decrease in demand from Federal... products identified during the development of this Federal Register notice for these product...

  19. Governmental tax breaks to biofuels production; Incentivos governamentais na producao do biodiesel

    Energy Technology Data Exchange (ETDEWEB)

    Munch, Marcelo Guimaraes; Costa, Fabio Carbalho [Petroleo Brasileiro S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)

    2012-07-01

    Given the introduction of biodiesel as an energy source ecologically correct, it will seek to do an analysis on the taxation of biodiesel in Brazil. It should also be assessed to tax biodiesel from the viewpoint of the Principle of Neutrality and the character stimulating function of taxation. Although there is no legal incidence of the CIDE (Contribution in Economic Policy) on biodiesel, the laws relating to taxation of biodiesel refers to the IPI (Tax on Industrialized Products) and social contributions for PIS (Social Integration Program) and Cofins (Contribution to Social Security Financing), while taxes of competence of the Union. When we talk about state taxation, some states have maintained the policy of tax incentives biodiesel but we do not have a policy of tax incentives across the country. (author)

  20. Effects of the Danish saturated fat tax on the demand for meat and dairy products

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne; Aarup, Lars

    2016-01-01

    Objective:  Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers’ intake...... of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. Design: We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Setting: Data originate...... for low- and medium-fat varieties, and led to a 13–16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4–6 % in the intake of saturated fat from minced...

  1. Earnings Increased 500 Million Yuan Thanks to the Rise of Export Tax Rebate for Aluminium and Copper Products

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    <正>In mid-November,the Ministry of Finance and the State Administration of Taxation issued a tax circular Notification on Raising Export Tax Rebate Rate of the Value-added Tax for Com- modities including Labor-intensive Products, raising the export tax rebate rate by 9% and 13% respectively for refined copper tubes with a outer diameter no more than 25mm and non- alloy aluminium products including rectangular plates,sheets and strips.This is the first time China has adjusted the export tax for nonfer- rous metal products.The adjustment will have a direct positive effect on improving the busi-

  2. Tobacco product prices before and after a statewide tobacco tax increase.

    Science.gov (United States)

    Brock, Betsy; Choi, Kelvin; Boyle, Raymond G; Moilanen, Molly; Schillo, Barbara A

    2016-03-01

    In 2013, the State of Minnesota Legislature passed a tobacco tax increase that increased the combined cigarette excise and sales tax by US$1.75 (from US$1.60 to US$3.35) and increased the tax on non-cigarette tobacco products from 70% to 95% of the wholesale price. The current study explores the change in tobacco prices in retail locations and whether the tax increase was fully passed to consumers. An observational study of tobacco retail prices was performed in a sample of 61 convenience stores in Minnesota, North Dakota, South Dakota and Wisconsin. Six rounds of data were collected between May 2013 and January 2014. In each round, purchases were made at the same stores for the same four tobacco products (Camel Blue cigarettes, Marlboro Gold cigarettes, Grizzly Wintergreen moist smokeless tobacco and Copenhagen Wintergreen moist smokeless tobacco). For all studied tobacco products, prices in Minnesota increased significantly after the tax increase (Round 1-Round 6). After controlling for price changes in neighbouring states, the average price difference in Minnesota for the two cigarette brands increased by US$1.89 and US$1.81, which are both more than the US$1.75 tax increase. For moist smokeless, the average price difference increased by US$0.90 and US$0.94. Significant price changes were not observed in the comparison states. After the introduction of the minimum moist smokeless tax, a significantly higher proportion of Minnesota stores offered price promotions on smokeless tobacco. A large tobacco tax resulted in an average retail cigarette price exceeding the tax, suggesting the industry over-shifted the cigarette tax increase to consumers in Minnesota. The findings support the known public health benefit of tobacco tax increases while highlighting the need for additional information about how, or if, tobacco companies use price promotions to blunt the impact of tax increases. Published by the BMJ Publishing Group Limited. For permission to use (where not

  3. ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2014-09-01

    Full Text Available On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities

  4. The contribution of excise cigarette taxes on the decline in youth smoking in Canada during the time of the Federal Tobacco Control Strategy (2002-2012).

    Science.gov (United States)

    Manivong, Phongsack; Harper, Sam; Strumpf, Erin

    2017-06-16

    To evaluate the impact of changes in cigarette taxes on smoking for youths aged 15-18 in Canada during the time of the Federal Tobacco Control Strategy (FTCS). We used a difference-in-differences framework and leveraged the variation in cigarette taxes across Canada and over time. We used regression models with province and year fixed effects, and individual-level and provincial-level covariates on 2002-2012 data from the Canadian Tobacco Use Monitoring Survey. Tax increases generally did not affect smoking outcomes. Each increase of CAD $1.00 (adjusted to year 2000 dollars) in excise cigarette taxes per package of 20 was associated with a 0.2 percentage point (95% CI: -1.8; 2.2) change in smoking prevalence, and a change of 0.3 in mean cigarettes smoked in the past week (95% CI: -1.2; 1.8). From 2002 to 2012, smoking prevalence and mean smoking frequency were in steady decline among youths in Canada. This decline, however, was evident even among provinces with stable or decreasing cigarette tax levels. Tobacco taxes have mostly increased since the 1980s, and so, tax levels were already quite high by the launch of the FTCS. Province fixed effects and common temporal changes accounted for 83.7% of the variation in smoking prevalence. We derived similar results for smoking frequency. The cumulative tax increase during our study period was at least $1.00 for only three provinces. Thus, our findings suggest that factors driving down tobacco use among youths in all provinces appear to outweigh any impact of small tax increases at already high tax levels.

  5. THE METHODICAL APPROACH TO THE ESTIMATION OF THE IMPORTANCE OF TAXES IN FORMING OF INCOMES OF BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION ON THE EXAMPLE OF THE BELGOROD REGION

    Directory of Open Access Journals (Sweden)

    Valentina F. Tarasova

    2016-01-01

    Full Text Available Article is devoted questions of formation of tax incomes of budgetary system of the Russian Federation. Approaches of a regional tax policy are proved by granting of tax privileges. The system of factors allowing quantitatively to estimate value of tax payments in formation own and aggregate prots of the budget is offered; approbation on an example of the budget of the Belgorod region is spent.

  6. Effects of the Danish saturated fat tax on the demand for meat and dairy products.

    Science.gov (United States)

    Jensen, Jørgen Dejgaard; Smed, Sinne; Aarup, Lars; Nielsen, Erhard

    2016-12-01

    Taxation of unhealthy food is considered a regulation tool to improve diets. In 2011 Denmark introduced a tax on saturated fat in food products, the first country in the world to do so. The objective of the present paper is to investigate the effects of the tax on consumers' intake of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Data originate from one of the largest retail chains in Denmark (Coop Danmark) and cover January 2010 to October 2012, with monthly records of sales volume, sales revenue and information about specific campaigns from 1293 stores. The Danish fat tax had an insignificant or small negative effect on the price for low- and medium-fat varieties, and led to a 13-16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4-6 % in the intake of saturated fat from minced beef and regular cream, and a negligible effect on the intake from sour cream. The Danish introduction of a tax on saturated fat in food in October 2011 had statistically significant effects on the sales of fat in minced beef and cream products, but the tax seems to have reduced the beyond-recommendation saturated fat intake to only a limited extent.

  7. Influence of job rotation on employee productivity in Federal ...

    African Journals Online (AJOL)

    Influence of job rotation on employee productivity in Federal University libraries ... productivity in library operation and also enhances increase in productivity in a ... The study therefore recommends that University librarians and management of ...

  8. INCREASE TAX BASE AS INDICATOR OF SUSTAINABLE DEVELOPMENT COMPANIES

    Directory of Open Access Journals (Sweden)

    V. Iu. Padalkin

    2014-01-01

    Full Text Available Summary. The article analyzed the tax burden as an indicator of growth of production and security of financial activity of working capital. The most important duty of the enterprise - the taxpayer in accordance with paragraph 1 of art. 3 of the Tax Code of the Russian Federation is the responsibility to pay the legally established taxes and fees. However, according to article 45 of the Tax Code to claim 1 tax liability must be carried out within the period prescribed by law. Under the tax in accordance with paragraph 1 of article 8 of the Tax Code is understood mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of their right to property, economic or operational management of funds for financial support of the state and (or municipalities. Tax regulation - measures the indirect impact on the economy of the state, economic and social processes by changing the types of taxes, tax rates, tax incentives to establish, reduce or increase the overall level of tax payments to the budget. So, tax cuts can stimulate production, and raising taxes - to restrain or even suppress some activities.

  9. 77 FR 33269 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2012-06-05

    ..., USDA will then propose new product categories for designation for Federal preferred procurement. USDA... manufacturers that supply only non- qualifying products and do not offer biobased alternatives may experience a... the functional aspects of products identified during the development of this Federal Register...

  10. Impact of Federal Tax Policy on Utility-Scale Solar Deployment Given Financing Interactions

    Energy Technology Data Exchange (ETDEWEB)

    Mai, Trieu; Cole, Wesley; Krishnan, Venkat; Bolinger, Mark

    2015-09-28

    In this study, the authors conducted a literature review of approaches and assumptions used by other modeling teams and consultants with respect to solar project financing; developed and incorporated an ability to model the likely financing shift away from more expensive sources of capital and toward cheaper sources as the investment tax credit declines in the ReEDS model; and used the 'before and after' versions of the ReEDS model to isolate and analyze the deployment impact of the financing shift under a range of conditions. Using ReEDS scenarios with this improved capability, we find that this 'financing' shift would soften the blow of the ITC reversion; however, the overall impacts of such a shift in capital structure are estimated to be small and near-term utility-scale PV deployment is found to be much more sensitive to other factors that might drive down utility-scale PV prices.

  11. From Policy to Compliance: Federal Energy Efficient Product Procurement

    Energy Technology Data Exchange (ETDEWEB)

    DeMates, Laurèn [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Scodel, Anna [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2017-09-06

    Federal buyers are required to purchase energy-efficient products in an effort to minimize energy use in the federal sector, save the federal government money, and spur market development of efficient products. The Federal Energy Management Program (FEMP)’s Energy Efficient Product Procurement (EEPP) Program helps federal agencies comply with the requirement to purchase energy-efficient products by providing technical assistance and guidance and setting efficiency requirements for certain product categories. Past studies have estimated the savings potential of purchasing energy-efficient products at over $500 million per year in energy costs across federal agencies.1 Despite the strong policy support for EEPP and resources available, energy-efficient product purchasing operates within complex decision-making processes and operational structures; implementation challenges exist that may hinder agencies’ ability to comply with purchasing requirements. The shift to purchasing green products, including energy-efficient products, relies on “buy in” from a variety of potential actors throughout different purchasing pathways. Challenges may be especially high for EEPP relative to other sustainable acquisition programs given that efficient products frequently have a higher first cost than non-efficient ones, which may be perceived as a conflict with fiscal responsibility, or more simply problematic for agency personnel trying to stretch limited budgets. Federal buyers may also face challenges in determining whether a given product is subject to EEPP requirements. Previous analysis on agency compliance with EEPP, conducted by the Alliance to Save Energy (ASE), shows that federal agencies are getting better at purchasing energy-efficient products. ASE conducted two reviews of relevant solicitations for product and service contracts listed on Federal Business Opportunities (FBO), the centralized website where federal agencies are required to post procurements greater

  12. Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina1

    Directory of Open Access Journals (Sweden)

    Lazović-Pita Lejla

    2015-12-01

    Full Text Available This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT and corporate income tax (CIT rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

  13. Federalism and technological change in blood products.

    Science.gov (United States)

    Taylor, Mark Zachary

    2009-12-01

    Recent research has shown how federalism affects health care finance, health care reform, and health policy innovation. The purpose of this article is to extend this research program to study the linkages between federalism and technological change. It does so using comparative case studies spanning five countries to examine innovation and diffusion of two blood technologies-enzyme-linked immunosorbent assays (ELISA blood tests) and heat treatment-in response to the threat to the blood supply posed by HIV during the 1980s. Prior research has produced three contradictory models of the federalism-innovation relationship. This article attempts to resolve these contradictions, posits new hypotheses, and highlights sources of omitted variable bias that have important implications for understanding technological change. The case studies show that overall decentralization, rather than federalism alone, aids technological progress by allowing its supporters to "venue shop" around political resistance. Decentralization also makes the state less vulnerable to capture by status-quo interest groups. Moreover, political decentralization may have a positive effect on technological diffusion, but a far weaker effect on innovation. Thus, prior research that conflates these two effects should be revisited.

  14. 75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2010-10-15

    ... adversely affect in a material way the economy, productivity, competition, jobs, the environment, public..., investment, productivity, innovation, or the ability of U.S.-based enterprises to compete with foreign-based... (Executive Order 13211) This rule is not a significant energy action under the definition in Executive...

  15. The Effect of Eliminating the Affordable Care Act's Tax Credits in Federally Facilitated Marketplaces.

    Science.gov (United States)

    Saltzman, Evan; Eibner, Christine

    2015-07-15

    In this study, RAND Corporation researchers assess the expected change in enrollment and premiums in the Patient Protection and Affordable Care Act (ACA)-compliant individual market in federally facilitated marketplace (FFM) states if the U.S. Supreme Court decides to eliminate subsidies in FFM states. The analysis used the Comprehensive Assessment of Reform Efforts (COMPARE) microsimulation model, an economic model developed by RAND researchers, to assess the impact of proposed health reforms. The authors found that enrollment in the ACA-compliant individual market, including plans sold in the marketplaces and those sold outside of the marketplaces that comply with ACA regulations, would decline by 9.6 million, or 70 percent, in FFM states if subsidies were eliminated. They also found that unsubsidized premiums in the ACA-compliant individual market would increase 47 percent in FFM states. This corresponds to a $1,610 annual increase for a 40-year-old nonsmoker purchasing a silver plan.

  16. Parallel Factor Analysis in Dual-class Tax Impacts of Agricultural Products: An Economic Research from Macro Perspective

    Directory of Open Access Journals (Sweden)

    Qishen Zhou

    2014-10-01

    Full Text Available This study aims to investigate the dual-class tax impacts on China agricultural products using the parallel factor analysis. Along with the rapid economic development of China, the growing purchasing power of Chinese residents has been accelerated; particularly in the expensive agricultural products market. China has adjusted taxable items of consumption tax to narrow the gap between rich and poor and to promote social equity. The atrophy of the expensive agricultural products market brought by the tax may curb the growth and development of domestic agricultural products industry. In this study, the parallel factor analysis is employed to investigate the dual-class tax impacts on China agricultural products. The results indicate that the taxation system should be taken from a forward-looking aspect. The market supply and demand for expensive agricultural products and consumer behaviors should be combined with an overall consideration. Hence, specific adjustments China expensive agricultural products market have been eventually put forward.

  17. Federal regulation of unapproved chelation products.

    Science.gov (United States)

    Lee, Charles E

    2013-12-01

    Chelation products can be helpful in the treatment of metal poisoning. However, many unapproved products with unproven effectiveness and safety are marketed to consumers, frequently via the internet. This paper describes the primary responsibility of the Health Fraud and Consumer Outreach Branch of the United States Food and Drug Administration to identify and address health fraud products. Efforts to prevent direct and indirect hazards to the population's health through regulatory actions are described.

  18. Federal Outer Continental Shelf Oil and Gas Production Statistics

    Data.gov (United States)

    Bureau of Ocean Energy Management, Department of the Interior — Federal Outer Continental Shelf Oil and Gas Production Statistics by month and summarized annually. Outer Continental Shelf consists of Gulf of Mexico, Pacific and...

  19. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

    The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates.

  20. ACCOUNTING INFORMATION INDISPENSABLE SOURCE FOR THE DISCOVERY OF TAX EVASION IN THE FIELD OF PRODUCTS SUBJECT TO EXCISE

    Directory of Open Access Journals (Sweden)

    Dorel MATEȘ

    2015-12-01

    Full Text Available The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

  1. 26 CFR 31.3301-2 - Measure of tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section...

  2. 76 FR 61282 - Defense Federal Acquisition Regulation Supplement; Definition of “Qualifying Country End Product...

    Science.gov (United States)

    2011-10-04

    ... which makes a significant contribution to the U.S. economy through payment of taxes or use of American... agricultural products and petroleum products. * * * * * Qualifying country means a country with a...

  3. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

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

  4. Productivity, hours worked, and tax/benefit systems in Europe and beyond

    OpenAIRE

    Kaitila, Ville

    2006-01-01

    We analyse the development of labour productivity and hours worked by the working-aged population in the EU25 countries and other OECD countries in 1960-2004. We emphasise the possible effects of taxes, benefits and other labour-market variables. First, we describe the trends in productivity and hours worked especially in the EU15 countries relative to the United States. Then we use both cross-section analyses of the 1995-2004 period and pooled least squares panel data analyses of the 1960-20...

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

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

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

  6. Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

    Full Text Available The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305 employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor. Normal 0 false false false EN-US X-NONE AR-SA

  7. The Taxing Power Of The Federal Government And The General Welfare: What Are The Limits In The Wake Of NFIB V. Sebelius?

    Directory of Open Access Journals (Sweden)

    Mark Klock

    2015-07-01

    Full Text Available The Affordable Care Act seeks to remedy the problem of information asymmetry in the health insurance market by mandating that everyone obtain health insurance or pay a penalty, and by requiring the States to expand Medicaid or lose existing federal funds. In NFIB v. Sebelius, Chief Justice Roberts held that Congress’ power to regulate under the Commerce Clause could not justify the Individual Mandate to purchase insurance, but that the penalty could be construed as a tax and upheld under the taxing power. Chief Justice Roberts also held the Medicaid Expansion to be an unconstitutional use of spending power, but determined that the Medicaid Expansion could remain with the States having the option to keep existing funding and not expand or expand and take the incremental funding. Eight Justices disagreed with the Chief Justice on the Individual Mandate, and six Justices disagreed with the Chief Justice on the Medicaid Expansion. This creates a paradox in that a supermajority of the Court believes the case was wrongly decided on both main questions. More distressing is the scant analysis given in all of the opinions to the constitutional constraints on taxes.

  8. Federal Environmental Regulations Impacting Hydrocarbon Exploration, Drilling, and Production Operations

    Energy Technology Data Exchange (ETDEWEB)

    Carroll, Herbert B.; Johnson, William I.

    1999-04-27

    Waste handling and disposal from hydrocarbon exploration, drilling, and production are regulated by the US Environmental Protection Agency (EPA) through federal and state regulations and/or through implementation of federal regulations. Some wastes generated in these operations are exempt under the Resource Conservation and Recovery Act (RCRA) but are not exempt under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), Superfund Amendments and Reauthorization Act (SARA), and other federal environmental laws. Exempt wastes remain exempt only if they are not mixed with hazardous wastes or hazardous substances. Once mixture occurs, the waste must be disposed as a hazardous material in an approved hazardous waste disposal facility. Before the Clean Air Act as amended in 1990, air emissions from production, storage, steam generation, and compression facilities associated with hydrocarbon exploration, drilling, and production industry were not regulated. A critical proposed regulatory change which will significantly effect Class II injection wells for disposal of produced brine and injection for enhanced oil recovery is imminent. Federal regulations affecting hydrocarbon exploration, drilling and production, proposed EPA regulatory changes, and a recent significant US Court of Appeals decision are covered in this report. It appears that this industry will, in the future, fall under more stringent environmental regulations leading to increased costs for operators.

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

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  10. On the modernization of public production in Russian Federation

    Directory of Open Access Journals (Sweden)

    Abel Gezevich Aganbegyan

    2011-06-01

    Full Text Available The paper identifies a number of key areas of economic modernization - modernization of property, modernization of financial system, modernization of regional governance and modernization of social sphere. The problems that arise in these areas and their solutions are noted. Disclosure of modernization of the real sector of the economy is made. Mechanisms of technological renovation and restructuring, the sources of the rapid modernization of public production are defined. Modernization of property includes: mass privatization of state property, aimed at its commercial use and creation of favorable economic environment for small business development. Modernization of the financial system must follow the path of reducing the tax burden on business and increasing the role of banks (assets of the banks should not be less than 150% of GDP. Technological upgrade in the real sector will allow raising productivity by 2-3 times in the next 7-10 years, to halve energy intensity of GDP, to create material conditions for manufacturing of innovative products. The restructuring will help diversify the economic structure and exports, create competitive advantages for taking leading position in the field of aerospace engineering, production and export of electricity and electric machine manufacturing products, production of finished goods made from synthetic materials of forest products over time to become the world's leader. A prerequisite condition of rapid modernization are doubling investment rate on the basis of large-scale privatization, redemption of government bonds, formation of the Russian market funds of "long" money (funded pensions, insurance, mutual funds and development of banking system.

  11. 26 CFR 31.3111-3 - When employer tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3...

  12. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

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

  13. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

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

  14. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section...

  15. 26 CFR 31.3101-3 - When employee tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3...

  16. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section...

  17. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision

    Directory of Open Access Journals (Sweden)

    Wen-Hsien Tsai

    2016-11-01

    Full Text Available Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC and the theory of constraints (TOC have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into ‘sustainability decisions’ and are beneficial in terms of environmental management in a competitive pharmaceutical industry.

  18. Petroleum Profit Tax and Economic Growth: Cointegration Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    G.N. Ogbonna

    2012-06-01

    Full Text Available This study investigates the impact of petroleum profit tax on the economic growth of Nigeria. To achieve the objective of this paper, relevant secondary data were collected from the Central Bank of Nigeria (CBN and the Federal Inland Revenue Service (FIRS from 1970 to 2010. The secondary data collected from the relevant government agencies in Nigeria were analysed with relevant econometric tests of Breusch-Godfrey Serial Correlation LM, White Heteroskedasticity, Ramsey RESET, Jarque Bera, Johansen Co-integration and Granger Causality. The results show that there exists a long run equilibrium relationship between economic growth and petroleum profit tax. It was also found that petroleum profit tax does granger cause gross domestic product of Nigeria. On the basis of the empirical analysis, the paper concludes that petroleum profit tax is one of the most important direct taxes in Nigeria that affects the economic growth of the country and therefore should be properly managed to reduce the level of evasion by petroleum exploration companies in Nigeria. The paper recommends among others that companies involved in petroleum operations should be properly supervised by the relevant tax authority (FIRS to reduce the level of tax evasion; government should show more accountability in the management of tax revenue and finally, the level of corruption in Nigeria and that of government officials should be drastically reduced to win the confidence of tax payers for voluntary tax compliance.

  19. 48 CFR 29.305 - State and local tax exemptions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false State and local tax exemptions. 29.305 Section 29.305 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions....

  20. 48 CFR 29.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Resolving tax problems. 29.101 Section 29.101 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES General 29.101 Resolving tax problems. (a) Contract tax problems...

  1. Federal tax-exemption requirements for joint ventures between nonprofit hospital providers and for-profit entities: form over substance?

    Science.gov (United States)

    Young, Gary J

    2004-01-01

    This article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS's emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture's governance over the substance of its charitable and community service activities. More specifically, the article challenges the IRS position that the rule is a corollary of existing tax law principles. Additionally, social science research is presented to demonstrate that the rule is not likely to promote, and may in fact undermine, United States health policy objectives.

  2. Accounting for Product Substitution in the Analysis of Food Taxes Targeting Obesity

    OpenAIRE

    Zhen Miao; Beghin, John C.; Jensen, Helen H.

    2011-01-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. This ...

  3. The effects of energy taxes on productivity and employment : The case of the Netherlands

    NARCIS (Netherlands)

    Kuper, GH

    1996-01-01

    This paper examines the double dividend hypothesis introduced by Bovenberg and Van der Ploeg. By double dividend they mean that higher pollution taxes and lower taxes on labour would not only improve the environment but also boost employment. We investigate the effect of higher prices of energy and

  4. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  5. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

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

  6. The Flat Tax: Implications for Financing Public Schools.

    Science.gov (United States)

    Rossmiller, Richard A.

    The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

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

    Science.gov (United States)

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

    1999-01-01

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

  8. Improving r&d productivity: the federal role.

    Science.gov (United States)

    Branscomb, L M

    1983-10-14

    Despite widespread concern about lagging productivity growth rates and renewed interest in research, federal support for the review and packaging of hard-won new knowledge continues to languish. Yet accurate, accessible data are critical, not only in every R&D project but also in the most advanced manufacturing processes. Ensuring reliable, retrievable data is not a function that can be left to the professional societies, the publishing industry, or the private sector. In this article a six-point national science and technology data policy is proposed, and it is suggested that progress ultimately will depend on an overall science and technology policy, the first priority of which is to make available existing knowledge.

  9. 48 CFR 2129.305 - State and local tax exemptions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true State and local tax exemptions. 2129.305 Section 2129.305 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT... TAXES State and Local Taxes 2129.305 State and local tax exemptions. (a) FAR 29.305 is modified for...

  10. 48 CFR 1329.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Resolving tax problems. 1329.101 Section 1329.101 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES General 1329.101 Resolving tax problems. Legal questions relating to tax...

  11. 48 CFR 2929.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal Acquisition Regulations System DEPARTMENT OF LABOR GENERAL CONTRACTING REQUIREMENTS TAXES General 2929.101 Resolving tax problems. Contract tax problems or...

  12. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

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

  13. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

  14. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

    This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real–world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discu...

  15. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  16. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Science.gov (United States)

    2010-04-01

    ... decisions that establish principles of general application in the tax law (e.g., Gregory v. Helvering, 293 U... from Federal income taxation, and any other tax consequences that may reduce a taxpayer's Federal...) reasonably determines that there is no reasonable basis under Federal tax law for denial of any significant...

  17. Federal offshore statistics: 1995 - leasing, exploration, production, and revenue as of December 31, 1995

    Energy Technology Data Exchange (ETDEWEB)

    Gaechter, R.A.

    1997-07-01

    This report provides data on federal offshore operations for 1995. Information is included for leasing activities, development, petroleum and natural gas production, sales and royalties, revenue from federal offshore leasing, disbursement of federal revenues, reserves and resource estimates, and oil pollution in U.S. and international waters.

  18. 26 CFR 31.3111-2 - Rates and computation of employer tax.

    Science.gov (United States)

    2010-04-01

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

  19. 26 CFR 31.3102-2 - Manner and time of payment of employee tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employee tax....

  20. 26 CFR 31.3301-3 - Rate and computation of tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-3 Rate and... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rate and computation of tax. 31.3301-3...

  1. 26 CFR 31.3101-2 - Rates and computation of employee tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rates and computation of employee tax....

  2. 26 CFR 31.3111-5 - Manner and time of payment of employer tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employer tax....

  3. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(a)-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit against tax for contributions paid....

  4. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(b)-1 Additional... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional credit against tax....

  5. 26 CFR 1.1494-1 - Returns; payment and collection of tax.

    Science.gov (United States)

    2010-04-01

    ... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

  6. The Danish tax on saturated fat – demand effects for meat and dairy products

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    2015-01-01

    from one of the largest retail chains in Denmark (Coop Danmark) and cover January 2010 to October 2012, with monthly records of sales volume, sales revenue and information about specific campaigns from 1293 stores. Results: The Danish fat tax had an insignificant or small negative effect on the Price...

  7. Federal Offshore Statistics, 1993. Leasing, exploration, production, and revenue as of December 31, 1993

    Energy Technology Data Exchange (ETDEWEB)

    Francois, D.K.

    1994-12-31

    This document contains statistical data on the following: federal offshore lands; offshore leasing activity and status; offshore development activity; offshore production of crude oil and natural gas; federal offshore oil and natural gas sales volume and royalties; revenue from federal offshore leases; disbursement of federal offshore revenue; reserves and resource estimates of offshore oil and natural gas; oil pollution in US and international waters; and international activities and marine minerals. A glossary is included.

  8. 48 CFR 2132.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

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

  9. 48 CFR 1632.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

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

  10. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Investment Income Tax; Final and Proposed Rules #0;#0;Federal Register / Vol. 78, No. 231 / Monday, December... Parts 1 and 602 RIN 1545-BK44 Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury... Investment Income Tax and the computation of Net Investment Income. The regulations affect...

  11. 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.

  12. effects of climate change on agricultural productivity in the federal ...

    African Journals Online (AJOL)

    Osondu

    Global warming is projected ... related problems are issues of global concern ... Department of Geography and Environmental Management, ..... Synthesis report. Mabogunje, A.L.(1977), Report of the. Ecological Survey of the Federal Capital.

  13. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

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

  14. An Analysis of the Impact of Federated Search Products on Library Instruction Using the ACRL Standards

    Science.gov (United States)

    Cox, Christopher

    2006-01-01

    Federated search products are becoming more and more prevalent in academic libraries. What are the implications of this phenomenon for instruction librarians? An analysis of federated search products using the "Information Literacy Competency Standards for Higher Education" and a thorough review of the literature offer insight concerning whether…

  15. An Analysis of the Impact of Federated Search Products on Library Instruction Using the ACRL Standards

    Science.gov (United States)

    Cox, Christopher

    2006-01-01

    Federated search products are becoming more and more prevalent in academic libraries. What are the implications of this phenomenon for instruction librarians? An analysis of federated search products using the "Information Literacy Competency Standards for Higher Education" and a thorough review of the literature offer insight concerning whether…

  16. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

    Americans often say that there are only two things a person can be sure of in life:death and taxes.Americans do not have a comer on the“death”market,but many people feel that the United States leads the world with the worst taxes.

  17. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  18. Export Taxes under Bertrand Duopoly

    OpenAIRE

    Clarke, Roger; Collie, David R.

    2006-01-01

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

  19. Vice-Chairman of All-China Federation of Industry and Commerce: Unified Corporate Income Tax Rate Is Beneficial to the Country and People

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ Draft Enterprise Income Tax Law of the People's Republic of China is one of the major topics for negotiation in the sessions of National People's Congress (NPC)and Chinese People's Political Consultative Conference (CPPCC) this year.

  20. Analysis of Federal incentives used to stimulate energy production

    Energy Technology Data Exchange (ETDEWEB)

    1978-06-01

    Federal incentives for the development of solar energy are examined. A Federal incentive is any action that can be taken by the government to expand residential and commercial use of solar energy. The development of solar energy policy could be enhanced by identification, quantification, and analysis of Federal incentives that have been used to simulate the development of other forms of energy. The text of this report identifies, quantifies, and analyzes such incentives and relates them to current thought about solar energy. Four viewpoints used in this discussion come from 4 types of analysis: economic, political, organizational, and legal. The next chapter identifies actions (primarily domestic) that the Federal government has taken concerning energy. This analysis uses the typology of actions described in the previous chapter to identify actions, and the four viewpoints described there to determine whether an action concerns energy. Once identified, the actions are described and then quantified by an estimate of the 1976 cost of accomplishing them. Then incentives, investments, liabilities, regulations, and other factors are analyzed in detail for nuclear energy, hydroelectric power, coal, petroleum, and natural gas. Incentives of all energy sources are then discussed with respect to solar energy policy. (MCW)

  1. 31 CFR 10.33 - Best practices for tax advisors.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Best practices for tax advisors. 10... Service § 10.33 Best practices for tax advisors. (a) Best practices. Tax advisors should provide clients with the highest quality representation concerning Federal tax issues by adhering to best practices...

  2. Third Round of Tax Reforms Launched

    Institute of Scientific and Technical Information of China (English)

    LINYIYI

    2004-01-01

    China's third round of tax reform is underway.Premier Wen Jiabao declared the three main lpoints of this tax reform in this year's 'state-of-the-art' government working report:to shift gradually from production-oriented value added tax(VAT) to consumption-oriented,the reform of export tax rebate system and to eliminate the agricultural tax in five yeaars.

  3. 76 FR 4113 - Federal Procurement Data System Product Service Code Manual Update

    Science.gov (United States)

    2011-01-24

    ... ADMINISTRATION Federal Procurement Data System Product Service Code Manual Update AGENCY: Office of... the Products and Services Code (PSC) Manual, which provides codes to describe products, services, and... pat.brooks@gsa.gov . SUPPLEMENTARY INFORMATION: The Products and Services Code (PSC) Manual...

  4. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

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

  5. Environmental taxes

    DEFF Research Database (Denmark)

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

    & competitiveness; c) employment, and d) the tax system. These are the main conclusions of a report on environmental taxes by the European Environment Agency (EEA), requested by the European Parliament. The report provides an overview of the main issues involved in environmental taxes, with a particular focus......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...

  6. 48 CFR 2429.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Resolving tax problems. 2429.101 Section 2429.101 Federal Acquisition Regulations System DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS TAXES General 2429.101 Resolving tax problems. In order to...

  7. 48 CFR 229.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Resolving tax problems. 229.101 Section 229.101 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES General 229.101 Resolving tax problems....

  8. 48 CFR 629.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Resolving tax problems. 629.101 Section 629.101 Federal Acquisition Regulations System DEPARTMENT OF STATE GENERAL CONTRACTING REQUIREMENTS TAXES General 629.101 Resolving tax problems. In certain instances, acquisitions by posts...

  9. Tax Arbitrage by Colleges and Universities. A CBO Study

    Science.gov (United States)

    Congressional Budget Office, 2010

    2010-01-01

    Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

  10. A Software Architecture for Control of Value Production in Federated Systems

    Directory of Open Access Journals (Sweden)

    Jay S. Bayne

    2003-08-01

    Full Text Available Federated enterprises are defined as interactive commercial entities that produce products and consume resources through a network of open, free-market transactions. Value production in such entities is defined as the real-time computation of enterprise value propositions. These computations are increasingly taking place in a grid-connected space – a space that must provide for secure, real-time, reliable end-to-end transactions governed by formal trading protocols. We present the concept of a value production unit (VPU as a key element of federated trading systems, and a software architecture for automation and control of federations of such VPUs.

  11. 76 FR 56883 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2011-09-14

    ... EPA, 40 CFR part 797.1400, Fish Acute Toxicity Test. Method used to determine the concentration of a... to aquatic life, the environment, and/or workers. Household cleaning products that are formulated to... feed stock? Does manufacturing of products within this product category increase potential for rural...

  12. 78 FR 19393 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2013-04-01

    ... and Property Management, Room 361, Reporters Building, 300 7th St. SW., Washington, DC 20024; email... of product category designation and in identifying: Manufacturers producing and marketing products...) authorized chemical cleaning products and dispensing systems) should not be cited as a test method, but...

  13. 78 FR 34867 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2013-06-11

    ... Procurement and Property Management, Room 361, Reporters Building, 300 7th St. SW., Washington, DC 20024... of product category designation and in identifying: Manufacturers producing and marketing products... stated the ``NAVSEA 6840-U.S. Navy surface ship (non-submarine) authorized chemical cleaning products and...

  14. 27 CFR 19.37 - Average effective tax rate.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Average effective tax rate..., DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Effective Tax Rates § 19.37 Average effective tax rate. (a) The proprietor may establish an average effective tax rate for any...

  15. Buy Energy-Efficient Products: A Guide for Federal Purchasers and Specifiers

    Energy Technology Data Exchange (ETDEWEB)

    2016-07-01

    In a single year, energy-efficient product purchases could save the federal government almost a half billion dollars worth of energy. By purchasing products that exceed the minimum required efficiency levels, buyers can save the government even more energy and money. Federal employees and contractors must take an active role in ensuring that the government receives products that meet efficiency requirements. This document provides an overview of product purchasing requirements and shows you how to write compliant contracts, find funding, and confirm product compliance.

  16. 中国对高新技术产品出口实行全额退税%Full export tax rebate to be granted to high-tech products

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ Chinese deputy minister of commerce Wei Jianguo recently disclosed that following the resumption of a 17% tax rebate to the export of high-tech products last year, China would implement full export tax rebate to computer, software and other high-tech products this year.

  17. 77 FR 69381 - Designation of Product Categories for Federal Procurement

    Science.gov (United States)

    2012-11-19

    ... Buckhalt, USDA, Office of Procurement and Property Management, Room 361, Reporters Building, 300 7th St. SW... producing and marketing products that fall within a product category proposed for designation; performance... NAICS codes: 325320 (pesticide and other agricultural chemicals manufacturing), 325411 (medicinal and...

  18. 41 CFR 101-29.402 - Exceptions to mandatory use of Federal product descriptions.

    Science.gov (United States)

    2010-07-01

    ... single manufacturer's design. (8) The product is unique to a single system. (9) The product (excluding...; (2) Items required for experiment, test, or research and development; or (3) Spare parts, components... use of Federal product descriptions. 101-29.402 Section 101-29.402 Public Contracts and...

  19. The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

    Science.gov (United States)

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

    Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

  20. Environmental taxes

    DEFF Research Database (Denmark)

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

    on their environmental effectiveness and on the political barriers to their implementation. It provides illustrative examples of environmental taxes only; comprehensive reviews are available from OECD (1995).http://www.eea.europa.eu/publications/92-9167-000-6-sum/page002.html [Summary available in 10 languages]...... 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...... to implementation, especially of energy (particularly on specific sectors or regions); and on low income groups can be overcome by: a) careful design, b) the use of environmental taxes and respective revenues as part of policy packages and green tax reforms, c) gradual implementation; d) extensive consultation...

  1. Supply Chain-based Solution to Prevent Fuel Tax Evasion

    Energy Technology Data Exchange (ETDEWEB)

    Franzese, Oscar [ORNL; Capps, Gary J [ORNL; Daugherty, Michael [United States Department of Transportation (USDOT), Federal Highway Administration (FHWA); Siekmann, Adam [ORNL; Lascurain, Mary Beth [ORNL; Barker, Alan M [ORNL

    2016-01-01

    The primary source of funding for the United States transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between $1 billion per year, or approximately 25% of the total tax collected. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers customers. This paper presents a system developed by the Oak Ridge National Laboratory for the Federal Highway Administration which has the potential to reduce or eliminate many fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The technology was deployed and successfully tested during an eight-month period on a real-world fuel-hauling fleet. Day-to-day operations of the fleet were minimally affected by their interaction with this system. The results of that test are discussed in this paper.

  2. Federal Education Tax Benefits: Who Receives Them and to What Extent Do They Shape the Price of College Attendance? Stats in Brief. NCES 2012-212

    Science.gov (United States)

    Radford, Alexandria Walton; Berkner, Lutz

    2011-01-01

    This Statistics in Brief applies IRS rules and data to a nationally representative sample of 2007-08 undergraduates to estimate who received education tax benefits and looks at the extent to which these benefits shaped their price of college attendance. Key findings include: (1) Nearly one-half of all 2007-08 undergraduates were estimated to have…

  3. FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS

    Directory of Open Access Journals (Sweden)

    Elena B. Shuvalova

    2014-01-01

    Full Text Available In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of FederalTax Service of Russia subjects of the Russian Federation in whom need of carryingout tax audits is proved are revealed.

  4. TRENDS IN POULTRY PRODUCTION IN THE RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Gayduk V. I.

    2016-01-01

    Full Text Available The article examines the factors, which influence the formation of the market of poultry production. Agricultrual producers have developed diversified business channels, which depend on the nature of the economic interests of the owners of farms, local market conjuncture, the level of development of its own product processing and logistics structures. The growing share of imports has created a tangible threat to food security and the increasing dependence of megalopolises and big cities on import, in addition long-term relationaships have been destroyed within the existing socialist system, increased prices disparity. Only at the beginning of the 21st century Russian poultry industry started to get rid of the consequences of liberal market reforms. In many ways, the development of industry were contributed by the realization of the priority national project «Development of agriculture» and by the State program of development of agriculture and regulation of markets for agricultural products, raw materials and food for 2008-2012. However, the modernization of poultry subcomplex was mainly catching and accompanied by increasing dependence on imports cross, equipment, premixes and feed. Poultry organizations have high debt on loans, subsidies for reimbursement of the cost of interest com unevenly, putting poultry farms in a disastrous situation. In 2014, Russia has 21 region – poultry donor (where the volume of domestic production exceeds consumption and 61 recipient regions (where the volume of domestic production is less than consumption

  5. The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization

    Directory of Open Access Journals (Sweden)

    Lenka Maličká

    2017-01-01

    Full Text Available The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending. In this paper sub‑national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub‑national taxes, the immovable property taxtax on land building or other structure, is compared to total sub‑national tax revenues. Using the GMM system estimation determinants of sub‑national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the significant negative relation between GDP per capita growth, population density and inflation rate and all variables in question. In the case of sub‑national government real estate tax revenues the positive relation with public debt is observed.

  6. Assessment of federal databases to evaluate agroecosystem productivity

    Energy Technology Data Exchange (ETDEWEB)

    Olson, G.L.; Breckenridge, R.P.; Wiersma, G.B.

    1990-02-01

    Ecological monitoring data that could provide indications of agroecosystem condition, such as soil microbial biomass, biodiversity in the patches or mineralizable-N, are not available on a national scale. This paper discusses the economists' and ecologists' approach to assessing agroecosystem productivity, and the data available to make ecological assessments of agroecosystems on a national level. Models and indices of productivity used by ecologists and economists are briefly discussed in the context of agricultural inputs and outputs. Databases on production, pesticides, fertilizers, water use, water and air quality, land use, soil, labor and machinery are evaluated for their ability to make national trend assessments on how this ecosystem responds to stress. 39 refs., 3 figs., 3 tabs.

  7. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

    Science.gov (United States)

    2013-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012,...

  8. 75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

    Science.gov (United States)

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010,...

  9. 41 CFR 101-26.702 - Purchase of products manufactured by the Federal Prison Industries, Inc.

    Science.gov (United States)

    2010-07-01

    ... Defense § 101-26.702 Purchase of products manufactured by the Federal Prison Industries, Inc. (a) Purchases by executive agencies of prison-made products carried in GSA supply distribution facilities must... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Purchase of...

  10. 78 FR 44158 - Notice of Final Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2013-07-23

    ... indentured child labor: Product Country Cattle South Sudan. Dried Fish Bangladesh. Fish Ghana. Garments... Federal Contractor Certification as to Forced or Indentured Child Labor Pursuant to Executive Order 13126... (``Prohibition of Acquisition of Products Produced by Forced or Indentured Child Labor''), in accordance with the...

  11. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    2009-01-01

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters t

  12. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters

  13. Worker cooperatives in Mexico and Tax reforms

    Directory of Open Access Journals (Sweden)

    Martha E. Izquierdo

    2016-12-01

    Full Text Available Because of the economic problems currently facing our country, it becomes increasingly important the creation of cooperative enterprises as an economic alternative, for its ability to create jobs and thereby generating wealth and development. However with fiscal reforms that the Federal government has implemented since 2014, eliminating a number of tax incentives, for some sectors including cooperative societies of production as necessary to address the problems that exist, far from promoting job creation and wealth, they annihilate them even they trumpet they have a social character, it turns out the opposite.Received : 09.05.2016Accepted: 05.09.2016

  14. 27 CFR 26.77 - Subject to tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Subject to tax. 26.77 Section 26.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed in the...

  15. 27 CFR 53.2 - Attachment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Attachment of tax. 53.2 Section 53.2 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... § 53.2 Attachment of tax. (a) For purposes of this part, the manufacturers excise tax...

  16. 27 CFR 19.22 - Attachment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Attachment of tax. 19.22 Section 19.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.22 Attachment of...

  17. 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

  18. 17 CFR 229.1116 - (Item 1116) Tax matters.

    Science.gov (United States)

    2010-04-01

    ... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1116 (Item... asset-backed securities transaction under federal income tax laws. (b) The material federal income tax consequences of purchasing, owning and selling the asset-backed securities. If any of the material federal...

  19. Determinants of aggregate income-tax-evasion behaviour: the case of US

    Directory of Open Access Journals (Sweden)

    R.J. CEBULA

    1998-09-01

    Full Text Available The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction with the government, IRS audit rates and IRS penalty assessments on detected unreported income. The results show that the size of the underground economy is an increasing function of federal personal income tax rate, the social security tax rate and the public's dissatisfaction with the government. However, the size is a decreasing function of IRS penalty payments on unpaid taxes.

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

    Science.gov (United States)

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

    2011-12-01

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

  1. How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

    OpenAIRE

    Céline Bonnet

    2013-01-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on...

  2. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

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

  3. Structuring group medical practices: tax planning aspects.

    Science.gov (United States)

    Gassman, A S; Conetta, T F

    1992-01-01

    This article is the first in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, a general background in federal tax planning is provided, including strategies for minimization of income tax payment and the potential problems that may be encountered when a group practice is not carefully structured.

  4. Federal offshore statistics: 1992. Leasing, exploration, production, and revenues as of December 31, 1992

    Energy Technology Data Exchange (ETDEWEB)

    Francois, D.K.

    1993-12-31

    The Outer Continental Shelf Lands Act, enacted in 1953 and amended several times, charges the Secretary of the Interior with the responsibility for administering and managing mineral exploration and development of the outer continental shelf, as well as for conserving its natural resources. This report documents the following: Federal offshore lands; offshore leasing activity and status; offshore development activity; offshore production of crude oil and natural gas; Federal offshore oil and natural gas sales volume and royalties; revenue from Federal offshore leases; disbursement of Federal offshore revenue; reserves and resource estimates of offshore oil and natural gas; oil pollution in US and international waters; and international activities and marine minerals. 11 figs., 83 tabs.

  5. Income Tax Organizer. The CIRcular: Consumer Information Report 9.

    Science.gov (United States)

    Bank of America NT & SA, San Francisco, CA.

    Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

  6. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c), use the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The Contractor represents that...

  7. 48 CFR 252.229-7001 - Tax relief.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax relief. 252.229-7001... Clauses 252.229-7001 Tax relief. As prescribed in 229.402-70(a), use the following clause: Tax Relief (JUN... or components intended to be imported in order to ensure that relief from import duties is obtained...

  8. 48 CFR 2131.205-41 - Taxes.

    Science.gov (United States)

    2010-10-01

    ....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other monetary... without regard to the operation of 26 U.S.C. 848, which requires that certain policy acquisition expenses...

  9. Tax reform plays politics with doctors’ reputations

    National Research Council Canada - National Science Library

    Matthew B Stanbrook

    2017-01-01

    .... Federal Minister of Finance Bill Morneau prefaced the release of the proposal document with the accusation that the richest Canadians are unfairly exploiting the tax rules and the document itself...

  10. 26 CFR 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax.

    Science.gov (United States)

    2010-04-01

    ... specifically exempted from the employer tax. 31.3112-1 Section 31.3112-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter...

  11. Tools Related to the Federal Tobacco Products Regulations: What Retailers Need to Know PSA (:30)

    Centers for Disease Control (CDC) Podcasts

    2010-09-16

    PSA to announce a new mobile text message program that will help raise retailers' awareness of the new federal tobacco regulations.  Created: 9/16/2010 by The CDC Division of News and Electronic Media and the FDA Center for Tobacco Products.   Date Released: 9/16/2010.

  12. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines...... a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  13. End-use taxes: Current EIA practices

    Energy Technology Data Exchange (ETDEWEB)

    1994-08-17

    There are inconsistencies in the EIA published end-use price data with respect to Federal, state, and local government sales and excise taxes; some publications include end-use taxes and others do not. The reason for including these taxes in end-use energy prices is to provide consistent and accurate information on the total cost of energy purchased by the final consumer. Preliminary estimates are made of the effect on prices (bias) reported in SEPER (State Energy Price and Expenditure Report) resulting from the inconsistent treatment of taxes. EIA has undertaken several actions to enhance the reporting of end-use energy prices.

  14. 27 CFR 479.82 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.82... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed with respect to...

  15. 27 CFR 25.158 - Tax computation for bottled beer.

    Science.gov (United States)

    2010-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  16. 税收政策对农产品加工业发展的影响研究%A Research on The Influence of Tax Policies on The Development of Agricultural Product Processing Industry

    Institute of Scientific and Technical Information of China (English)

    刘军

    2015-01-01

    This paper mainly analyzed the impact of tax policy on agricultural product processing industry, expounded the development of agricultural product processing industry in the contect of different tax environment,and summarized how to better adjust tax policy to promote the healthy development of the industry.%探讨了税收政策对农产品加工业的影响,论述了农产品加工业在不同的税收环境下的发展情况,总结了如何更好地调整税收政策,促进行业健康发展.

  17. U.S. tobacco taxes: behavioural effects and policy implications.

    Science.gov (United States)

    Lewit, E M

    1989-10-01

    This paper examines U.S. tobacco taxation, the effect of cigarette taxes on smoking and on the health effects of smoking, and equity and efficiency considerations that arise when cigarette excise taxes are used to reduce smoking. Cigarette excise taxes, imposed by the Federal Government, all State governments, and nearly 400 cities and counties, add approximately 34 cents per pack to the price of cigarettes. Real cigarette excise tax rates have fallen because tax increases have not kept pace with inflation. Increases in the price of cigarettes decrease smoking, particularly by adolescents. An estimated 100,000 additional persons may live to the age of 65 as a result of doubling the Federal cigarette tax in 1983. Because cigarette taxes are regressive and are borne primarily by smokers, inequities may arise when they are used to reduce smoking. Success in achieving a tobacco-free society will require that tobacco taxes be replaced with alternative sources of revenue.

  18. The Path to Savings: Understanding the Federal Purchase of Energy-Consuming Products

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, Margaret [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Fujita, K. Sydny [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2012-09-17

    Energy efficiency has been a federal procurement policy objective since at least 1992, with the origin of the Energy Efficient Product Procurement (EEPP) program within the larger Federal Energy Management Program (FEMP). Today, the EEPP program’s mandate is based on requirements that 95% of new contract actions, task orders, and delivery orders for products and services be energy and water efficient, as laid out in Executive Order 13514 in 2009. Facilitating full compliance with EO 13514 presents a significant strategic planning challenge to the FEMP EEPP program, given the size of the federal government, the range of missions of its many agencies, the mix of management approaches for its buildings, and the diverse set of roughly 80 energy efficient products which has been established through preceding legislation and executive orders. The goal of this report is to aid the program in prioritizing its resources by providing an overview of how the purchase of energy-consuming products occurs in today’s evolving federal procurement system, as well as identify likely intervention points and compliance review mechanisms. Through a synthesis of the literature on U.S. federal sector procurement and two dozen primary interviews, the report particularly focuses on the importance of price in determining the actor(s) responsible for any given purchase of an energy-consuming product. This identification is important, as the relevant actors are trained and reviewed in different ways that the FEMP EEPP program can prioritize for targeting, based on the decision criteria such as the potential energy savings associated with the actor’s purchases or the administrative ease of the intervention.

  19. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields......, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption volume in an industry, i.e. aim at a certain corrective effect rather than tax yield. This paper compares the two tax instruments with respect to equal corrective-effect in a Dixit-Stiglitz setting with love...... of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  20. A Tax for Higher Education

    Science.gov (United States)

    Blumenstyk, Goldie

    2012-01-01

    Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to…

  1. Differential effects of green tax reform over economies: A case of Korea

    Science.gov (United States)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  2. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

    Full Text Available The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

  3. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 2000 Edition.

    Science.gov (United States)

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government, and some states, administer an EITC through the income tax. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  4. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 1999 Edition.

    Science.gov (United States)

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government administers an EITC through the income tax, as do some states. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  5. 26 CFR 31.3102-3 - Collection of, and liability for, employee tax on tips.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Collection of, and liability for, employee...

  6. 26 CFR 31.3102-1 - Collection of, and liability for, employee tax; in general.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Collection of, and liability for, employee...

  7. 29 CFR 779.262 - Excise taxes at the retail level.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Excise taxes at the retail level. 779.262 Section 779.262... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C....

  8. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  9. A long way from tax justice : the Brazilian case

    OpenAIRE

    Lavinas, Lena; Moellmann Ferro, Thiago Andrade

    2014-01-01

    This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of all tax revenues) in place of direct taxes on income, inheritance, and capital gains. This imbalance between indirect and direct taxes explains, in large part, the elevated regressivity of the Brazilian...

  10. 78 FR 67200 - Federal-State Unemployment Compensation Program: Certifications for 2013 Under the Federal...

    Science.gov (United States)

    2013-11-08

    ... Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2013 Under the Federal Unemployment Tax Act AGENCY: Employment and Training Administration. ACTION: Notice. SUMMARY: The Secretary of Labor signed the annual certifications under the Federal Unemployment...

  11. The internal control of tax

    Directory of Open Access Journals (Sweden)

    E. B. Shuvalova

    2016-01-01

    Full Text Available The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. The internal control system has a positive effect on the further development of business and helps to attract investment or loans. There are new business opportunities due to the presence of an established and controlled by the system the company’s financial department. From the point of view of tax authorities increase the economic potential of the taxpayer provides the growth of the tax base and therefore increase revenues. Thus, the development of methodological tools of internal fiscal control organizations is of relevance to all participants of tax relations. The theoretical basis of the study served as a position of economic theory, the works of local and foreign experts in the field of tax control theory. The information base for the study were the statistical compilations, economic and legal literature, affecting the perspective of this study, laws and regulations of the Russian Federation, instructions, letters, explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation, the data published in the press materials all-Russian scientific and practical conferences, seminars and Internet resources.

  12. Analysis of the results of Federal incentives used to stimulate energy production

    Energy Technology Data Exchange (ETDEWEB)

    Cone, B.W.; Emery, J.C.; Fassbender, A.G.

    1980-06-01

    The research program analyzed the Federal incentives used to stimulate nuclear, hydro, coal, gas, oil, and electricity production in order to supply what was learned to the selection of an incentives strategy to induce new energy production from renewable resources. Following the introductory chapter, Chapter 2 examines the problem of estimating effects from a theoretical perspective. Methods of quantifying and identifying the many interactive effects of government actions are discussed. Chapter 3 presents a generic analysis of the result of Federal incentives. Chapters 4 through 9 deal with incentives to energy forms - nuclear, hydro, coal, oil, gas, and electricity. Chapter 10 summarizes the estimated results of the incentives, which are presented in terms of their quantity and price impacts. The incentive costs per million Btu of induced energy production is also discussed. Chapter 11 discusses the parity issue, that is an equivalence between Federal incentives to renewable resources and to traditional energy resources. Any analysis of incentives for solar needs will profit from an analysis of the costs of solar incentives per million Btu compared with those for traditional energy forms. Chapter 12 concludes the analysis, discussing the history of traditional energy incentives as a guide to solar-energy incentives. 216 references, 38 figures, 91 tables.

  13. 27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Pipe tobacco and roll-your..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.30 Pipe tobacco and roll-your-own tobacco tax rates. (a) Tax rates. Pipe tobacco and roll-your-own tobacco are taxed at the following rates...

  14. 27 CFR 25.157 - Determination of tax on bottled beer.

    Science.gov (United States)

    2010-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  15. 27 CFR 25.156 - Determination of tax on keg beer.

    Science.gov (United States)

    2010-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  16. 我国对电池和涂料产品实行消费税绿色调控%Consumption Tax Green Control on Battery and Coating Products in China

    Institute of Scientific and Technical Information of China (English)

    李晓琼; 葛察忠; 高树婷; 任雅娟; 王金南

    2015-01-01

    2015年初国务院相关部门发布通知,对电池和涂料产品征收消费税。本文结合消费税绿色化改革方向,阐述了此次消费税扩围的内容和特点,分析了消费税绿色化在促进环境保护中的作用,提出了将电池和涂料产品纳入消费税的影响和建议。%In early 2015, the relevant ministries under the State Council have jointly released a notice to levy the consumption tax on battery and coating products. This paper will discuss the greening reform of the consumption tax, elaborate the contents and properties of most recent reform of the consumption tax, analyze the role of the consumption tax greening on the environmental protection and the impacts of including battery and coating in the consumption tax, and finally make suggestion on the supervision of tax collection and tax revenue expenditure.

  17. Analysis of federal and state policies and environmental issues for bioethanol production facilities.

    Science.gov (United States)

    McGee, Chandra; Chan Hilton, Amy B

    2011-03-01

    The purpose of this work was to investigate incentives and barriers to fuel ethanol production from biomass in the U.S. during the past decade (2000-2010). In particular, we examine the results of policies and economic conditions during this period by way of cellulosic ethanol activity in four selected states with the potential to produce different types of feedstocks (i.e., sugar, starch, and cellulosic crops) for ethanol production (Florida, California, Hawaii, and Iowa). Two of the four states, Iowa and California, currently have commercial ethanol production facilities in operation using corn feedstocks. While several companies have proposed commercial scale facilities in Florida and Hawaii, none are operating to date. Federal and state policies and incentives, potential for feedstock production and conversion to ethanol and associated potential environmental impacts, and environmental regulatory conditions among the states were investigated. Additionally, an analysis of proposed and operational ethanol production facilities provided evidence that a combination of these policies and incentives along with the ability to address environmental issues and regulatory environment and positive economic conditions all impact ethanol production. The 2000-2010 decade saw the rise of the promise of cellulosic ethanol. Federal and state policies were enacted to increase ethanol production. Since the initial push for development, expansion of cellulosic ethanol production has not happened as quickly as predicted. Government and private funding supported the development of ethanol production facilities, which peaked and then declined by the end of the decade. Although there are technical issues that remain to be solved to more efficiently convert cellulosic material to ethanol while reducing environmental impacts, the largest barriers to increasing ethanol production appear to be related to government policies, economics, and logistical issues. The numerous federal and state

  18. Tax Evasion and Trust

    OpenAIRE

    Robin Boadway; Nicolas Marceau; Steeve Mongrain

    2000-01-01

    Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers. When individuals evade taxes, they face two potential costs. One is that tax evasion may be detected and sanctioned; the other is that their partner in crime might cheat. An increase in the sanction for tax evasion leads to a direct increase...

  19. 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.

  20. Looking Under the Hood of the Cadillac Tax.

    Science.gov (United States)

    Glied, Sherry; Striar, Adam

    2016-06-01

    One effect of the Affordable Care Act's "Cadillac tax" (now delayed until 2020) is to undo part of the existing federal tax preference for employer-sponsored insurance. The specific features of this tax on high-cost health plans--notably, the inclusion of tax-favored savings vehicles such as health savings accounts (HSAs) in the formula for determining who is subject to the tax--are designed primarily to maximize revenue and minimize coverage disruptions, not to reduce health spending. Thus, at least initially, these savings accounts, rather than enrollee cost-sharing or other plan features, are likely to be affected most by the tax as employers act to limit their HSA contributions. Because high earners are the ones benefiting most from tax-preferred accounts, the high-cost plan tax will probably be more progressive than prior analyses have suggested, while having only a modest impact on total health spending.

  1. Federal state differentials in the efficiency of health production in Germany: an artifact of spatial dependence?

    Science.gov (United States)

    Felder, Stefan; Tauchmann, Harald

    2013-02-01

    Due to regional competition and patient migration, the efficiency of healthcare provision at the regional level is subject to spatial dependence. We address this issue by applying a spatial autoregressive model to longitudinal data from Germany at the district ('Kreis') level. The empirical model is specified to explain efficiency scores, which we derive through non-parametric order-m efficiency analysis of regional health production. The focus is on the role of health policy of federal states ('Bundesländer') for district efficiency. Regression results reveal significant spatial spillover effects. Notably, accounting for spatial dependence does not decrease but increases the estimated effect of federal states on district efficiency. It appears that genuinely more efficient states are less affected by positive efficiency spillovers, so that taking into account spatial dependence clarifies the importance of health policy at the state level.

  2. Collecting Taxes Database

    Data.gov (United States)

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

  3. 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...... 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...

  4. The Danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    2013-01-01

    Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... and oils. This assessment is done by conducting an econometric analysis on weekly food purchase data from a large household panel dataset (GfK Consumer Tracking Scandinavia), spanning the period from January 2008 until July 2012.The econometric analysis suggest that the introduction of the tax on saturated...... and fats, a shift that seems to have been utilized by discount chains to raise the prices of butter and margarine by more than the pure tax increase. Due to the relatively short data period with the tax being active, interpretation of these findings from a long-run perspective should be done...

  5. 76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2011-10-18

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC).The...

  6. 27 CFR 46.233 - Payment of floor stocks tax.

    Science.gov (United States)

    2010-04-01

    ... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a) Electronic funds transfer. If the dealer pays any other excise taxes collected by TTB by electronic funds...

  7. 27 CFR 24.275 - Prepayment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prepayment of tax. 24.275 Section 24.275 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of tax. (a) General. The proprietor shall, before removal of wine for consumption or sale,...

  8. 27 CFR 25.175 - Prepayment of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prepayment of tax. 25.175 Section 25.175 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if...

  9. 27 CFR 25.151 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051,...

  10. 26 CFR 31.3306(b)(5)-1 - Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond...

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)(5)-1 Payments from or to certain... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments from or to certain tax-exempt...

  11. 26 CFR 31.3306(b)(6)-1 - Payment by an employer of employee tax under section 3101 or employee contributions under a State...

    Science.gov (United States)

    2010-04-01

    ... OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)(6)-1 Payment by an employer of... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payment by an employer of employee tax...

  12. Distributional consequences of environmental taxes; Fordelingsvirkninger af energi- og miljoeafgifter

    Energy Technology Data Exchange (ETDEWEB)

    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{sup 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

  13. Earned Income Tax Credit Eligibility and Participation

    Science.gov (United States)

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  14. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

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

  15. 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 T

  16. 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......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...... such records are widely used within the firm, any single employee can denounce collusive tax cheating between employees and the employer by revealing the true records to the government. We show that, if a firm is large enough, such whistleblowing threats will make tax enforcement successful even with low...

  17. The oil tax regime of Azerbaijan

    Energy Technology Data Exchange (ETDEWEB)

    Anderson, Gerard

    1998-07-01

    Azerbaijan has a long history in the oil business and a chance of a spectacular future. To understand why the oil tax regime evolved into its present form and how it is likely to develop, it is necessary to know something of the country's history and the commercial environment. Consequently the presentation begins by discussing these items. It then outlines the Production Sharing Agreement regime in Azerbaijan and then deals with the Kazakh and Georgian Tax Codes, as these are likely to be the basis of a new general tax law in Azerbaijan from 1999. The presentation includes comments on the New Draft Tax Code of 1998.

  18. THE STAGES OF DEVELOPMENT OF AUTOMATED INFORMATION SYSTEM FOR DISTRIBUTION OF APPLICATIONS FOR SCIENTIFIC RESEARCH INSTITUTE OF THE MINISTRY OF TAXES OF THE RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Paraskevov A. V.

    2015-06-01

    Full Text Available The article is devoted to the gradual development of an information system for automated distribution of applications, the development of the necessary organizational diagrams, decomposition charts, as well as constraints the design stage. With the help of a program complex, the request from the client is submitted to the Deputy Director for production, which makes the decision about treatment (accepts or cancels the request. Also via software package, the application is sent to the Deputy Director for the status of implementation, as well as the Director, the chief accountant and the client. Each Department has the ability to contact the Deputy Director for operations for the consultation when a problem occurs with the implementation of the application. After obtaining the status of completed applications in the software package, the chief accountant reports to the Director. A set of methods and techniques of organization of information processes in production systems which allow the selection and the use of an information technology solution for the synthesis of knowledge about the work situation is the content of the concept of formation of information resource management for system knowledge-intensive production. Management system information space manufacturing organizations are formed in a specific environment, which is characterized as an information resource management system – a system of organization of internal and external flows of information, as well as methods and tools for searching, processing and distribution of information in the organization

  19. How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Céline Bonnet

    2013-01-01

    Full Text Available Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  20. 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.

  1. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

    Science.gov (United States)

    Ayers, John W; Ribisl, Kurt; Brownstein, John S

    2011-03-16

    Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; ptax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; ptax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or psychological outcomes manifested online.

  2. Correlation Assessment of Tax System Risk and Profitability in the Russian Regions

    Directory of Open Access Journals (Sweden)

    Marina Yuryevna Malkina

    2015-09-01

    Full Text Available The subject of the article is the risk, returnm and efficiency of the tax systems in the regions of the Russian Federation. Research methods: deflating GRP and tax revenues at regional level; calculating the standard deviations; G. Markowitz portfolio approach; W. Sharpe ratio calculating; correlation and regression analysis. Results obtained: 1 comparative risk profile of various taxes and their groups in the Russian Federation; 2 clustering the Russian regions in terms of risk and return of tax systems; 3 regression between the risk of regional tax systems, relative scale of regional economics and tax return based on panel data of the Russian regions in 2006-2012; 4 ranking of the RF regions on the effectiveness of their tax systems, estimated by W. Sharpe ratio. In the paper, the authors have concluded: 1 all taxes (tax group collected in the Russian regions demonstrate a positive statistical relationship between return and risk, but with different correlation; 2 the risk of regional tax system depends on the structure of tax revenues in given region, the risks of collected taxes and the covariance of different taxes revenues to each other, and joint effect of these factors is estimated by means of portfolio approach by G. Markowitz; 3 the correlation between return and risk of the tax systems of the subjects of Russian Federation considering the scale of regional economics accounts for 75 %; 4 the risk of the Russian tax system is significantly provided by 19 major high-risk regions with more than 65 share in the total state tax revenues; 5 the effectiveness of regional tax systems estimated by the Sharpe ratio depends on both the objective and subjective factors affecting the yield and volatility of tax revenues in a region. Obtained results can be used by researchers in further dynamic and comparative analysis of regional tax systems’ risk and return, as well as in identifying the reserves for increasing the regional tax policy

  3. Optimal green tax reforms yielding double dividend

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Esther; Perez, Rafaela [Universidad Complutense de Madrid (Spain); ICAE (Spain); Ruiz, Jesus, E-mail: jruizand@ccee.ucm.es [Universidad Complutense de Madrid (Spain); ICAE (Spain)

    2011-07-15

    In an stylized endogenous growth economy with a negative externality created by CO2 emissions and in which abatement activities are made by private firms, we find a wide range of dynamically feasible green tax reforms yielding the double dividend without any need to assume a complex production structure or tax system, or a variety of externalities in production. As a remarkable finding, we obtain certain scenarios in which increasing the emissions tax up to the Pigouvian level and removing completely the income tax is dynamically feasible and, also, it is the second-best reform. Hence, as a difference to previous literature, in these scenarios the first-best tax mix is implementable, allowing for the elimination of both environmental and non-environmental inefficiencies. Our result arises because of the consideration of public debt issuing and the management of the government budget balance with an intertemporal perspective. The result is obtained for an intermediate range of environmental bearing in preferences, the valid range being contingent on the pre-existing income tax rate. The type of tax reform that we propose could also be implemented for different energy taxes. - Highlights: > We use an endogenous growth model with a negative externality from CO2 emissions. > Abatement activities are made by private firms to reduce payment of emissions taxes. > We find dynamically feasible green tax reforms yielding the double dividend result. > Our result arises thanks to the inclusion of public debt issuing as a financing device. > The type of tax reform proposed can be implemented for other energy taxes.

  4. Applying for Export Tax Rebates In China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    As the world financial crisis has taken hold, China’s Central Government moved to increase the value-added tax (VAT) refund rates on several industries in an effort to boost production. For example, China has increased the tax rebate on textiles at least four times over the past six months, most

  5. Amendments to the Center for Devices and Radiological Health federal performance standard for laser products.

    Science.gov (United States)

    Dennis, J E

    1997-12-01

    Federal law requires that all laser products that are imported into or introduced into commerce in the United States comply with the performance standard published in the Code of Federal Regulations (CRF), Title 21, Parts 1040.10 and 1040.11, administered by the Center for Devices and Radiological Health (CDRH), US Food and Drug Administration. Although it contains somewhat different requirements for hazard classification, engineering controls and labeling, the ANSI Z136.1 standard defers to the CDRH standard. The CDRH standard became effective in August, 1976 and was amended, in 1978 and also in 1985. In the early 1990s, US experts met to formulate an approach to bring the requirements of the CDRH standard and those of the International Electrotechnical Commission (IEC) standard, IEC 825, into closer agreement in order to lower barriers to international trade and to remove any excessive compliance burdens on manufacturers. In 1993, the CDRH published, formally in the Federal Register and informally, a Notice of Intent to amend the CDRH standard. Responses to those notices have now been analyzed and informal draft amendments were distributed in 1996. This draft is now being prepared for formal issuance as a Notice of Proposed Rulemaking. Meanwhile, the IEC standard was amended in 1993 and republished as IEC 825-1; these amendments created considerable controversy since they resulted in over classification of the hazard of many products, especially light emitting diodes (LEDs) that have a large divergence and increased source dimensions. Additional amendments are now being developed to correct this problem. The CDRH has carefully monitored developments in the IEC and actively participated in its proceedings as a guide in developing its own proposal. This paper describes the major changes that are being proposed for the CDRH standard and presents some rationale for the major changes. The more significant changes include expansion of applicability to include LEDs

  6. The Impact of Prices and Taxes on the Use of Tobacco Products in Latin America and the Caribbean

    Science.gov (United States)

    Paraje, Guillermo R.; Chaloupka, Frank J.

    2015-01-01

    We examined the impact of tobacco prices or taxes on tobacco use in Latin America and Caribbean countries. We searched MEDLINE, EconLit, LILACS, unpublished literature, 6 specialty journals, and reviewed references. We calculated pooled price elasticities using random-effects models. The 32 studies we examined found that cigarette prices have a negative and statistically significant effect on cigarette consumption. A change in price is associated with a less than proportional change in the quantity of cigarettes demanded. In most Latin American countries, own-price elasticity for cigarettes is likely below  −0.5  (pooled elasticities, short-run: −0.31; 95% confidence interval = −0.39, −0.24; long-run: −0.43; 95% CI = −0.51, −0.35). Tax increases effectively reduce cigarette use. Lack of studies using household- or individual-level data limits research’s policy relevance. PMID:25602902

  7. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false New Mexico gross receipts and compensating tax. 29.401-4 Section 29.401-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico...

  8. 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.

  9. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false The special tax stamp, receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND...

  10. 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…

  11. PROBLEMS OF THE LAND TAX IN THE REPUBLIC BURYATIA

    Directory of Open Access Journals (Sweden)

    Anna A. Kokorina

    2016-01-01

    Full Text Available The article discusses the history of the development land tax, since ancient times to the present, considered the signicance of the land tax in the formation of the local budget. According to the results of the research we can say that the land tax has a special place in the tax system of the Russian Federation. On the «Ulan-Ude city» example MO City District found that the land tax is a relatively low share of the local budget, however, the land tax has been an important source of formation of the budget settlement. In modern Russia, the land tax is seen as an effective mechanism for land management

  12. Empirical evidence on horizontal competition in tax enforcement

    OpenAIRE

    2012-01-01

    Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper we show that, in a federal framework, tax auditing policies can serve as additional tools for regional interaction. We examine the presence of this interaction by adopting a spatial econometric approach. We employ a time-space recursive model that accounts for sluggish adjustment in auditing...

  13. 27 CFR 26.264 - Determination of tax on wine.

    Science.gov (United States)

    2010-04-01

    ... wine. 26.264 Section 26.264 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.264 Determination of tax on wine. If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041...

  14. 27 CFR 479.81 - Scope of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Scope of tax. 479.81... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.81 Scope of tax. Except as otherwise provided in this part,...

  15. 27 CFR 479.32 - Special (occupational) tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special (occupational) tax..., FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32 Special (occupational) tax rates....

  16. 27 CFR 479.61 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.61... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Tax on Making Firearms § 479.61 Rate of tax. Except as provided in this subpart,...

  17. 27 CFR 70.81 - Notice and demand for tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Notice and demand for tax... Excise and Special (Occupational) Tax Notice and Demand § 70.81 Notice and demand for tax. (a) General... demanding payment thereof. Such notice shall be given as soon as possible and within 60 days. However, the...

  18. 27 CFR 26.263 - Determination of tax on beer.

    Science.gov (United States)

    2010-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  19. Optimal tax progressivity in imperfect labour markets

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    1999-01-01

    that there may be an optimal degree of tax progressivity where the marginal welfare gain from reduced involuntary unemployment is just offset by the marginal welfare loss from lower productivity. This paper sets up four different models of an imperfect labour market in order to identify the degree of tax......All modern labour market theories capable of explaining involuntary unemployment as an equilibrium phenomenon imply that increased income tax progressivity reduces unemployment, but they also imply that higher progressivity tends to reduce work effort and labour productivity. This suggests...... progressivity which would maximise the welfare of the representative wage earner. Simulations with these models suggest that the optimal degree of tax progressivity could be quite large, although the results are sensitive to the generosity of unemployment benefits and to the after-tax wage elasticity of work...

  20. Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

    OpenAIRE

    Le, Tuan Minh; Moreno-Dodson, Blanca; Bayraktar, Nihal

    2012-01-01

    One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. Taxable capacity refers to the predicted tax-to-gross domestic product ratio tha...

  1. 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...... tax could be relevant for New Zealand....

  2. 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...... tax could be relevant for New Zealand....

  3. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Science.gov (United States)

    2010-02-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

  4. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Science.gov (United States)

    2010-04-01

    ... collections payable. (a) This account must include the amount of taxes collected by the service company... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL...

  5. Selling Environmental Products to the Government: Your Map to the Federal Marketplace

    Science.gov (United States)

    The purpose of this booklet is to provide you, the vendor, with information to help you enter the federal marketplace and thereby increase the availability of environmental productsto federal customers.

  6. Legal protection of tax collection and tax control in Serbia

    OpenAIRE

    Kulić, Mirko; Stakić, Nikola

    2011-01-01

    The behavior of tax debtors in certain cases threats tax collection and disturb the procedure of tax audit. That has negative effect on government revenue collection and functioning of the organization for compulsory social insurance. Threatening tax collection and tax audit has been labeled as criminal act in tax legislation of Serbia. .

  7. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highes...... individuals in the target group necessarily react to the economic incentives as predicted by economic modeling. It also demonstrates that a small first green-tax-step over time might develop into a better tax design.......This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest...... pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  8. A Comparison of Sales Taxes

    OpenAIRE

    Gang, Ira N.; Das-Gupta, Arindam

    1997-01-01

    We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal revenues these two taxes must be at a higher rate than a cascading tax. However, output under a retail sales tax exceeds that under a cascading sales tax and deadweight losses are lower. The manufacturers' sa...

  9. 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.

  10. 77 FR 66482 - Federal-State Unemployment Compensation Program: Certifications for 2012 Under the Federal...

    Science.gov (United States)

    2012-11-05

    ... Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2012 Under the Federal Unemployment Tax Act AGENCY: Employment and Training Administration, Labor... Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to state...

  11. 75 FR 68001 - Federal-State Unemployment Compensation Program: Certifications for 2010 under the Federal...

    Science.gov (United States)

    2010-11-04

    ... Unemployment Compensation Program: Certifications for 2010 under the Federal Unemployment Tax Act AGENCY... annual certifications under the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to state unemployment funds to obtain certain credits against their...

  12. 76 FR 68790 - Federal-State Unemployment Compensation Program: Certifications for 2011 Under the Federal...

    Science.gov (United States)

    2011-11-07

    ... Unemployment Compensation Program: Certifications for 2011 Under the Federal Unemployment Tax Act AGENCY... annual certifications under the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to state unemployment funds to obtain certain credits against their...

  13. 75 FR 43110 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

    Science.gov (United States)

    2010-07-23

    ... address tax compliance issues of individuals applying for and renewing a PTIN, to investigate and address.... Federal tax compliance checks will be performed on all individuals who apply for or renew a PTIN... and address tax compliance issues, investigate and address conduct and suitability issues,...

  14. A Regional Study of Attitudes toward Public Schools, Private Schools and Tuition Tax Credits.

    Science.gov (United States)

    Walker, John H.; Woodson, Marvin C., Jr.

    A questionnaire survey of 982 people in 4 shopping malls in the Piedmont region of South Carolina sought to assess public attitudes about the quality of public and private schools, proposed federal tuition tax credit legislation, tax support for private schools, and outcomes should tuition tax credits be adopted. Respondents were asked to "grade"…

  15. Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

    Science.gov (United States)

    Kissam, Ed; Dorsey, Holda

    This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

  16. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    Business tax is a tax payable against turnover by all enterprises and individuals undertaking the following business activities:providing taxable services, including communication, transport, construction, finance and insurance, telecom, culture,

  17. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  18. NM Property Tax Districts

    Data.gov (United States)

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

  19. VT Downtown and Village Center Tax Credit Projects

    Data.gov (United States)

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

  20. Social innovation in the commercialization of organic and agroecological products of family farming in Brazil’s Federal District

    Directory of Open Access Journals (Sweden)

    Eric Pierre Sabourin

    2014-12-01

    Full Text Available The Federal District and particularly the city of Brasilia constitute a booming market for organic and agro-ecological products. This paper develops a characterization of the modes of family farmer’s organization for marketing of organic and agro-ecological products in the Federal District of Brasilia. The methodology has associated an analysis of documents and statistics and interviews of the various actors of the two main chains of products in the Federal District: producers of the agro-ecological fairs, farmer’s organizations, supermarkets, extension agents and technicians of public agencies. Family farmers have progressively invested the short food chains with direct sales and agro-ecological fairs, through specific and innovative modalities of coordination and organization. The main results show a combination between formal and informal status and institutions and the mobilization of renewed forms of reciprocity, mutual help and collective learning.

  1. Improving Tax Administration's Services as a Factor of Tax Compilance: The Case of Tax Audit

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

    .... In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden...

  2. ANALYSIS OF TAX AND EXTRA TAXES PRESSURE IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    DOBROTĂ GABRIELA

    2010-12-01

    Full Text Available The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. In this work paper we propose to approach a distinction between the concept of actual tax burden and the extra fiscal pressure, also a comparative analysis of the taxation level in member states of the European Union based on indicators that allow knowledge of the tax burden of the structure.

  3. Controlling tax evasion fluctuations

    Science.gov (United States)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  4. Dynamic tax depreciation strategies

    OpenAIRE

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

    2011-01-01

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

  5. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  6. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

    This paper reviews the practice of levying an excise tax on soft drinks in sub-saharan African countries, and evaluates this practice against theoretical norms for levying an excise tax. The question is whether such taxes are justified or whether they are discriminatory and impose a welfare cost on the country. The paper concludes that the sin tax justification does not hold for soft drinks, nor do income distribution justifications. Arguably the best reason for such a levy is revenue, but th...

  7. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been......Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... and oils. This assessment was done by conducting an econometric analysis on weekly food purchase data from a large household panel dataset (GfK ConsumerTracking Scandinavia), spanning the period from January 2009 until December 2011.The econometric analysis suggest that the introduction of the tax...

  8. The danish tax on saturated fat

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Smed, Sinne

    Denmark introduced a new tax on saturated fat in food products with effect from October 2011. The objective of this paper is to make an effect assessment of this tax for some of the product categories most significantly affected by the new tax, namely fats such as butter, butter-blends, margarine...... on saturated fat in food products has had some effects on the market for the considered products, in that the level of consumption of fats dropped by 10 – 20%. Furthermore, the analysis points at shifts in demand from high-price supermarkets towards low-price discount stores – a shift that seems to have been...... – and broaden – the analysis at a later stage, when data are available for a longer period after the introduction of the fat tax....

  9. 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 o...

  10. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  11. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  12. TAX COMPETITION REGARDING FOREIGN DIRECT INVESTMENT BETWEEN TRANSITION EUROPEAN COUNTRIES

    Directory of Open Access Journals (Sweden)

    Ramona DUMITRIU

    2005-01-01

    Full Text Available This paper explores the fiscal measures adopted in the transition European countries in order toencourage the foreign direct investment. There were analysed six countries: Albania, Macedonia,Moldova, Russian Federation, Union of Serbia and Muntenegro, Ukraine, based on the four criteria:corporate and capital gains tax rates, withholding taxes, tax incentives, foreign tax relief andtransfer pricing rules. Finally, the conclusion is that all the analysed countries offer favourable fiscalconditions for the foreign direct investment. Serbia, Muntenegro, Macedonia and Moldova haveattractive fiscal regimes, showing that the authorities from these countries count on the foreign directinvestment as a solution of solving the social and economic problems.

  13. 27 CFR 41.63 - Payment of tax by electronic fund transfer.

    Science.gov (United States)

    2010-04-01

    ... electronic fund transfer. 41.63 Section 41.63 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Customs' Collection of Taxes § 41.63 Payment of tax by electronic fund transfer. (a) Each importer who was liable, during a calendar year, for a gross...

  14. Oil and gas tax handbook, 1986

    Energy Technology Data Exchange (ETDEWEB)

    Klingstedt, J.P.; Brock, H.R.

    1986-01-01

    This book gives information about regulations affecting taxation of the oil and gas industry. It also covers in detail both income tax and the windfall profit tax. The most recent statutes, regulations, ruling, and court decisions are examined, and their effects on this year's tax accounting are explained. It includes following contents: Unproved oil and gas properties - acquisition, retention, and worthlessness; Mineral interest concepts; Geological and geophysical exploration; Drilling and equipping properties; Depreciation, depletion, and amortization (DD and A); Percentage depletion - problems in applying the independent producer exemption; Sales and subleases of properties; Production payments; Sharing arrangements other than carried interests; Carried interests; Joint ventures and partnership - basic rules; Partnerships - special problems; Corporations; Special operating problems; Oil and gas tax preferences and the windfall profit tax - compliance.

  15. MACROECONMIC TENDENCIES OF ENVIRONMENTAL TAXES IN

    Directory of Open Access Journals (Sweden)

    Cristea Anca

    2011-12-01

    Full Text Available Reforms of environmental taxes in EU member states began to consolidate a strategic conceptual basis since the early '90s, when it was launched the idea of changing the tax burden from the tax factor of production, work to the environmental factors and use of environmental unfriendly activities and goods. The theoretical support of this view is represented by the corrective taxes Pigou situation justifying the optimal level of activity of producing goods and services from a social perspective, the collection of taxes imposed by the state of polluters, depending on the amount of damage and damage to third parties, the principle of 'polluter pays'. Despite the green fees start reforms of the EU member countries and their levels are not increased in recent years as a share of GDP. In the EU-27, 2008, revenues from environmental taxes represented a rate of about 2.8% of GDP and 6.1% of total revenues compared to 2.9% and 7.0% record share of GDP in 1999. Effects of environmental taxes on eco-efficiency must be seen not only in terms of their size or budget as income tax to GDP ratio, but also as a positive economic and social impact generated by larger beneficial effects of reducing pollution and preserving the quality natural resources and environmental factors.

  16. The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp J.H.

    2009-01-01

    The ad valorem versus unit tax debate has traditionally emphasized tax yield. On this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings including Dixit--Stiglitz monopolistic competition. However, in a number of policy fields...... such as environmental, health, and trade economics, policy makers use taxes to reduce the production/consumption volume in an industry, i.e., to correct an externality rather than to improve tax yield. This paper compares the two tax instruments with respect to equal corrective effect in a Dixit--Stiglitz setting...... with love of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  17. Fiscal Federalism

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-06-01

    Full Text Available The central budget of a country collects only a fraction of the total fiscal revenues and executes only o fraction of the national public expenditures, the rest of the revenues and expenditures becoming the responsability of subnational governments. The economist Charles Tiebout developed a theoretical model which although makes an imperfect description of the reality, shows that people’s mobility is being influenced by tax rates and the amount of state/local expenditures. Thus, he suggests that the degree of responsibility that can be appointed to the local budgets should subscribe to the tax – benefits ratio, the extend of the positive externalities and the scale economies of public goods. Also, the issue of revenues distribution among communities is being raised, being identified three kinds of grants used by the public authorities: matching grants, block grants and conditional block grants. In the concept of fiscal federalism there can be found a limited analogy between national public finance theory and international public finance theory, with the international taxation as the pivotal element.

  18. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

    Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The introduction of a modern value added tax system (goods and services tax) was a part of the overall tax reform package. This paper examines h...

  19. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

    @@ After half a year's gestation and adjustment, the State Administration of Taxation finally set new tax rate of petroleum resources. Notification issued by the Ministry of Finance and the State Administration of Taxation said the petroleum resources tax standard would be lifted nationwide, after the tax rate adjustment, tax on crude oil would be increased to RMB 14-30 yuan per ton and that on natural gas to RMB 7-15 yuan per thousand cubic meters. The new tax rate has been effective nationwide since July 1.

  20. Are female CFOs less tax aggressive? Evidence from tax aggressiveness

    OpenAIRE

    Francis , Bill B; Hasan, Iftekhar; Wu,Qiang; YAN Meng

    2014-01-01

    This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as comp...

  1. The coming changes in tax-exempt health care finance.

    Science.gov (United States)

    Carlile, L L; Serchuk, B M

    1995-01-01

    On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.

  2. Bituminous sands : tax issues

    Energy Technology Data Exchange (ETDEWEB)

    Patel, B. [PricewaterhouseCoopers LLP, Calgary, AB (Canada)

    2004-07-01

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

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

  4. Ecological taxes in some European countries

    Directory of Open Access Journals (Sweden)

    Filipović Sanja

    2004-01-01

    Full Text Available Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

  5. 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.

  6. Selectively reducing offshore royalty rates in the Gulf of Mexico could increase oil production and federal government revenue

    Energy Technology Data Exchange (ETDEWEB)

    Bowsher, C.A.

    1985-05-10

    The US government leases large areas in the Outer Continental Shelf in the Gulf of Mexico for the development of oil resources and receives royalties on the oil produced. Conventional methods of oil recovery have recovered or are expected to recover about half of the 16 billion barrels of oil discovered in this area. Other oil recovery methods, collectively known as enhanced oil recovery (EOR), could potentially increase production by about 1 billion barrels of oil. EOR in the Gulf is expensive and does not appear to be economically justified in most cases. Under existing economic conditions and federal policies, GAO's review indicates that utilizing EOR methods will probably produce only about 10 percent of the additional recoverable oil. However, financial incentives in the form of royalty reductions could increase both oil production and federal government revenue if applied on a project-by-project basis. Universal applications of royalty reduction for EOR, however, while achieving increased oil production, would not increase federal government revenue. GAO recommends that the Department of the Interior's Minerals Management Service initiate action that would allow for selective royalty reductions for EOR projects in the Gulf in instances where both total oil production and federal government revenue will increase. 6 figs., 1 tab.

  7. 77 FR 60988 - Advisory Bulletin on Collateralization of Advances and Other Credit Products Provided by Federal...

    Science.gov (United States)

    2012-10-05

    ... Director of FHFA, when promulgating regulations or taking any other formal or informal action of general... Home Loan Banks to Insurance Company Members AGENCY: Federal Housing Finance Agency. ACTION: Notice... supervision of secured lending to insurance company members by the Federal Home Loan Banks (Banks)....

  8. 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 ...

  9. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Science.gov (United States)

    2010-04-01

    ... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. ... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible...

  10. After-tax money income estimates of households: 1983.

    Science.gov (United States)

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  11. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014...

  12. Product differentiation under the WTO; An analysis of labelling and tariff or tax measures concerning farm animal welfare

    NARCIS (Netherlands)

    Eaton, D.J.F.; Bourgeois, J.; Achterbosch, T.J.

    2005-01-01

    This report examines the possibility of giving preferential treatment to imports of meat products that meet improved standards in terms of animal welfare in production. Three specific forms of preferential treatment are considered here as possible measures for increasing levels of animal welfare in

  13. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

    Directory of Open Access Journals (Sweden)

    John W Ayers

    Full Text Available Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US 2009 State Children's Health Insurance Program (SCHIP federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state were compared to an untaxed geography (Canada for two years around each tax increase. Search data were normalized to a relative search volume (RSV scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001 immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001 and 5.3% (95%CI, 3.6 to 7.1; p<.001 during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological

  14. Law proposal aiming at imposing the domestic consumption tax to the natural gas used for hydrogen generation for petroleum refining purposes; Proposition de loi visant a soumettre a la taxe interieure de consommation le gaz naturel utilise pour la production d'hydrogene a des fins de raffinage petrolier

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-04-15

    In France, natural gas benefits from tax exemptions in several situations and in particular when used as raw material for hydrogen generation, which in turn, is used for crude oil refining and fuels generation. However, crude oil is cheaper when it is heavier but more hydrogen, and thus more natural gas, is needed to refine it and more CO{sub 2} is released in the atmosphere. Therefore, refining cheap crude oil increases the refining margins of oil companies but their environmental impact as well. The aim of this law proposal is to impose the domestic consumption tax to natural gas when used in oil refining processes in order to finance the development of the renewable hydrogen industry through the creation of a High Council of Hydrogen Industry. This High Council would be in charge of promoting the development of renewable hydrogen production facilities and distribution circuits, of hydrogen-fueled vehicles, and of fuel cells. (J.S.)

  15. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

    In June 1993, the new Danish coalition government introduced a comprehensive tax reform that includes a substantial package of new green taxes. The tax reform, which became effective on 1 January 1994, will gradually phase in new green taxes worth approximately 12 billion DKK (1.6 billion ECU) to substitute for decreased income taxes.

  16. 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....

  17. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  18. 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....

  19. Optimal Financing by Money and Taxes of Productive and Unproductive Government Spending: Effects on Economic Growth, Inflation, and Welfare

    OpenAIRE

    David Alan Aschauer

    1998-01-01

    This paper contains an investigation of the effects of different means of financing government spending on economic growth, inflation, and welfare. In this setting, two different types of government spending are considered: productive expenditures which provide services to the private sector in its production activities; and unproductive expenditures which have no direct influence on the private economy. In turn, two different forms of finance are considered: proportional income taxation; and...

  20. Negative marginal tax rates and heterogeneity

    OpenAIRE

    Choné, Philippe; Laroque, Guy

    2009-01-01

    Heterogeneity is likely to be an important determinant of the shape of optimal tax schemes. This article addresses the issue in a model à la Mirrlees with a continuum of agents. The agents differ in their productivities and opportunity costs of work, but their labor supplies depend only on a unidimensional combination of their two characteristics. Conditions are given under which the standard result that marginal tax rates are everywhere non-negative holds. This is in particular the case when...

  1. Globalization, tax distortions and public sector retrenchment

    DEFF Research Database (Denmark)

    Andersen, Torben M.; Sørensen, Allan

    income taxation unambiguously worsens wage competitiveness, it does not follow that marginal costs of public funds increase with product market integration due to gains from trade. Moreover, non-cooperative fiscal policies do not have a race-to-the-bottom bias despite that taxes harm competitiveness....... In fact we identify an expansionary bias in …scal policies that is likely to increase with globalization when taxes finance either public consumption or transfers....

  2. WHO Technical Manual on Tobacco Tax Administration

    OpenAIRE

    2010-01-01

    This technical manual aims to help governments maximize the benefits that they can receive from higher tobacco taxes by identifying a set of best practices for tobacco taxation. This is one of several available or forthcoming products that focus on tobacco taxation, including: the forthcoming monograph on the economics of tobacco and tobacco control being jointly produced by WHO and the US National Cancer Institute (NCI); the handbook on the effectiveness of tobacco tax and price policies for...

  3. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with increasing returns to scale, and who can shape the risk profile of their income as they see fit. Scale economies in avoidance imply that optimal taxation is regressive at th...

  4. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    -shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias...... and that easy-to-interpret facts are needed to de-bias voters....

  5. THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Ivanko N. A.

    2016-03-01

    Full Text Available Forecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified

  6. Tax planning and tax planning effectiveness in SMEs

    OpenAIRE

    Andries, Kathleen; Cools, Martine; Van den Abbeele, Alexandra; Van Uytbergen, Steve

    2012-01-01

    This study documents to what extent small and medium sized enterprises (henceforth SMEs) are effectively planning their taxes, the determinants of the tax planning process and how the tax planning process influences outcome measures such as effective tax rates. We draw on the upper echelons theory to investigate whether the characteristics of the finance manager determine the likelihood of planning taxes in SMEs. Our study uses the semi-experimental setting of the Belgian Tax Reform in 2...

  7. The Political Economy of Sales Taxes and Sales Tax Exemptions

    OpenAIRE

    Andreea Militaru; Thomas Stratmann

    2014-01-01

    We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for the hypothesis that there is an equilibrium relat...

  8. Tax effect of the concession agreement, production sharing agreement and service contract; Analise dos efeitos tributarios dos contratos de concessao, partilha de producao e servicos

    Energy Technology Data Exchange (ETDEWEB)

    Botelho, Rodrigo Jacobina [Escola de Magistratura do Tribunal de Justica do Estado do Rio de Janeiro (EMERJ), RJ (Brazil); Instituicao de Ensino Superior no Estado do Rio de Janeiro, RJ (Brazil); Escritorio Doria, Jacobina, Rosado e Gondinho Advogados Associados, Rio de Janeiro, RJ (Brazil). Area de Direito Tributario

    2008-07-01

    The different nature of the E and P agreements recommends an analysis of the tax incidence in order to avoid the increasing of costs due to an inaccurate taxation process. The revenue obtained from Services Agreements must be, under the Brazilian legal system, taxed as the revenues obtained from the Concession Agreements, since those revenues are related to the risks supported, the investments and financial exposure, among others elements and not related to a specific public service provided. (author)

  9. Activation of Tax protein by c-Jun-N-terminal kinase is not dependent on the presence or absence of the early growth response-1 gene product.

    Science.gov (United States)

    Parra, Eduardo; Gutierréz, Luís; Ferreira, Jorge

    2016-02-01

    The Tax protein of human T cell leukemia virus type 1 plays a major role in the pathogenesis of adult T cell leukemia (ATL), an aggressive neoplasia of CD4+ T cells. In the present study, we investigated whether the EGR-1 pathway is involved in the regulation of Tax-induced JNK expression in human Jurkat T cells transfected to express the Tax protein in the presence or absence of PMA or ionomycin. Overexpression of EGR-1 in Jurkat cells transfected to express Tax, promoted the activation of several genes, with the most potent being those that contained AP-1 (Jun/c-Fos), whereas knockdown of endogenous EGR-1 by small interfering RNA (siRNA) somewhat reduced Tax-mediated JNK-1 transcription. Additionally, luciferase-based AP-1 and NF-κB reporter gene assays demonstrated that inhibition of EGR-1 expression by an siRNA did not affect the transcriptional activity of a consensus sequence of either AP-1 or NF-κB. On the other hand, the apoptosis assay, using all-trans retinoic acid (ATRA) as an inducer of apoptosis, confirmed that siRNA against EGR-1 failed to suppress ATRA-induced apoptosis in Jurkat and Jurkat-Tax cells, as noted by the low levels of both DEVDase activity and DNA fragmentation, indicating that the induction of apoptosis by ATRA was Egr-1-independent. Finally, our data showed that activation of Tax by JNK-1 was not dependent on the EGR-1 cascade of events, suggesting that EGR-1 is important but not a determinant for the activity for Tax-induced proliferation of Jurkat cells.

  10. Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

    Science.gov (United States)

    Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

    2011-01-01

    Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; ptax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; ptax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or psychological outcomes manifested online. PMID:21436883

  11. Federal Incentives for Wind Power (Fact Sheet)

    Energy Technology Data Exchange (ETDEWEB)

    2013-05-01

    This fact sheet describes the federal incentives available as of April 2013 that encourage increased development and deployment of wind energy technologies, including research grants, tax incentives, and loan programs.

  12. 27 CFR 25.153 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Persons liable for tax. 25.153 Section 25.153 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... by the brewer at the brewery from which the beer is removed for consumption or sale. (Sec. 201,...

  13. Revision of the Export Tax Rebate Policy for Manganese

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    <正>According to a newly released circular by the Finance Ministry and the State Administration of Taxation, the export tax rebate policy for the manganese products under the tax code No. 811100100 is eliminated as from August 1, 2005. These products mainly include un-wrought manganese, manganese scrap and manganese powder.

  14. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  15. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

    Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack ...

  16. Gasoline Taxes and Consumer Behavior

    OpenAIRE

    Li, Shanjun; Linn, Joshua; Muehlegger, Erich J.

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer behavior as distinct from tax-exclusive gasoline prices. Our analysis shows that a 5-cent tax increa...

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  18. 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.

  19. Should Utility-Reducing Media Advertising be Taxed?

    DEFF Research Database (Denmark)

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

    2009-01-01

    Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial Organizat......Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...... Organization and two-sided markets we show that taxing ads may be counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when...

  20. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  1. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Many companies are reluctant to donate to charities, largely because of the government's tax policies While there are more than 10 million government-registered companies in China, a recent survey found that fewer than 100,000 of them have any record of making charitable contributions, with many experts citing the country's tax

  2. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

      China's 2,600-year-old agricultural tax will be rescinded as of Jan. 1,2006, after China's top legislature voted on December 27 to adopt a motion on the regulations revoking the agricultural tax.……

  3. 77 FR 20051 - Notice of Final Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2012-04-03

    ... American Federation of Teachers, Cal Poly Chocolates, the CLC, the Center for Reflection, Education and... Communities, Sweet Earth Organic Chocolates, the Unitarian Universalist Service Committee, the United... labor in a particular industry.'' (66 FR 5351). The TVPRA List includes goods that ILAB ``has reason to...

  4. 27 CFR 28.321 - Tax assessed on loss not accounted for.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax assessed on loss not accounted for. 28.321 Section 28.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... brewer for an amount equal to the tax which would be due on removal for consumption or sale,...

  5. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  6. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  7. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  8. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

    This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies......, while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification...

  9. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

    , while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification......This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies...

  10. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Science.gov (United States)

    2010-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  11. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Science.gov (United States)

    2010-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  12. 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.

  13. Primer on Motor Fuel Excise Taxes and the Role of Alternative Fuels and Energy Efficient Vehicles

    Energy Technology Data Exchange (ETDEWEB)

    Schroeder, Alex [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2015-08-26

    Motor fuel taxes were established to finance our nation’s transportation infrastructure, yet evolving economic, political, and technological influences are constraining this ability. At the federal level, the Highway Trust Fund (HTF), which is primarily funded by motor fuel taxes, has become increasingly dependent on general fund contributions and short-term reauthorizations to prevent insolvency. As a result, there are discussions at both the federal and state levels in which stakeholders are examining the future of motor fuel excise taxes as well as the role of electric and alternative fuel vehicles in that future. On July 1, 2015, six states increased their motor fuel tax rates.

  14. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes i...

  15. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  16. Pharmacopoieal quality of non-expired and expired nifedipine formulations from Estonian and Russian Federation medicinal products market.

    Science.gov (United States)

    Teder, Kersti; Pepeloshev, Andrei; Matto, Vallo; Meos, Andres

    2013-01-01

    The pharmacopoeial quality of non-expired and expired nifedipine tablets of the same batches purchased from the Estonian and Russian Federation medicinal product markets was evaluated. The IR spectroscopy, HPLC analysis for quantitative content and purity of the active pharmaceutical ingredient (API), and dissolution test techniques were applied. In the experiments with non-expired nifedipine tablets, in all Estonian (n = 8, label claims 10, 20, and 40 mg) and Russian Federation (n = 4, label claim 10 mg) registered formulations the API was identified and quantified as nifedipine in amounts set by the European Pharmacopoeia and without exceeding the tolerance limits for the impurities. The dissolution rate was variable but all 10 and 20 mg non-expired nifedipine tablets released at least 80% of API in 12 h. The expiration of the nifedipine tablets led to somewhat increased dissolution rate while only traces of the nifedipine degradation products were discovered in the dissolution medium. In conclusion, our present study shows that with minor variations the Estonian and Russian Federation registered nifedipine tablets are comparable, the API preserves well beyond the expiration date but the expired nifedipine tablets may release the API faster than the non-expired tablets.

  17. 浅谈税收筹划在企业生产经营中的应用%Application of Tax Planning in Enterprise Production and Management

    Institute of Scientific and Technical Information of China (English)

    于子桐

    2013-01-01

      本文通过税收筹划在企业生产经营中的应用,阐述企业如何根据国家税法的有关条款进行税收筹划,合理合法的降低企业的经营成本,提高经济利益,从而增强企业的发展力和市场竞争力。%  This article, through the application of tax planning in the enterprise, describes the ways to make tax planning according to the relevant provisions of the national tax law for enterprise, to reasonably and lawfully reduce business operating costs, improve the economic benefit, so as to entrance the development strength and market competitiveness of the enterprise.

  18. The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors on aggregate tax evasion 1975-2008

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2014-12-01

    Full Text Available This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on tax evasion. In this study, we use the most recent data available on aggregate personal income tax evasion, data that are derived from the General Currency Ratio Model and measured in the form of the ratio of unreported AGI to reported AGI. Most other studies of federal income tax evasion for the U.S. do not use data this current. It is found that the impact of increases in the federal income tax rate on aggregate personal income tax evasion may, on balance, be ambiguous, possibly suggesting that the income effect is negative and outweighs the positive substitution effect for the representative taxpayer. It is also found that the degree of aggregate personal income tax evasion may be an increasing function of the percentage of federal personal income tax returns characterized by itemized deductions and a decreasing function of the Tax Reform Act of 1986 (during the first two years of implementation, the ratio of the tax free interest rate yield on high grade municipals to the interest rate yield on ten year Treasury notes, and higher audit rates of filed federal income tax returns (as a measure of risk from tax evasion by IRS personnel. Finally, unpopular wars may provide a secondary benefit for and therefore act as an inducement for greater tax evasion.

  19. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues related to planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to the nature and particular features of their operation.

  20. INDUSTRIAL ENTERPRISE TAX PLANNING AS PART OF EXPENSE OPTIMIZATION STRATEGY

    Directory of Open Access Journals (Sweden)

    A. P. Garnov

    2012-01-01

    Full Text Available Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues relatedto planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to thenature and particular features of their operation.

  1. 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.

  2. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consultancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 percent of them said it was and 17.51 percent were not sure. The survey also shows 52.6 percent of the respondents thought affluent Americans’ giving of money to charity was related to inheritance tax.

  3. 76 FR 32845 - Defense Federal Acquisition Regulation Supplement; Definition of “Qualifying Country End Product...

    Science.gov (United States)

    2011-06-06

    ... amend the definition of ``qualifying country end product'' by eliminating the component test for... INFORMATION: I. Background This rule proposes to amend the definition of ``qualifying country end product'' to..., the component test for the DFARS definition of ``domestic end product'' was waived by the interim...

  4. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  5. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  6. Desafios enfrentados por agricultores familiares na produção de morango no Distrito Federal Challenges faced by smallholders in strawberry production in the Federal District, Brazil

    Directory of Open Access Journals (Sweden)

    Gilmar P Henz

    2010-09-01

    morango do DF mais eficiente e seletivo.In this article, I had highlighted the results of a survey carried out in 2009 on the situation and difficulties faced by strawberry growers, characterized as smallholders, in the Federal District (DF, Brazil. In addition, I discuss some alternatives to mitigate these problems. The most cited challenges identified by smallholders were, in order of importance: (1 incidence of pests and diseases; (2 strawberry plantlet acquisition; (3 packing costs; (4 need of intensive labor; and (5 high production costs. Based on these information, some possible measures to improve the social and economic status of the smallholders involved in the strawberry production in DF are: (a local production of plantlets, with sanitary quality and affordable costs, to reduce the dependence on other Brazilian States; (b a more intensive use of the several public and private universities, science and technology institutions and rural extension services available in DF to support the sector; (c creation of an association or cooperative to scale up production, access distinct market niches and strengthen the political influence of the sector; (d improve the postharvest handling system by adopting modern packing materials and refrigeration; (e adopt modern traceability tools, so as to increase the local strawberry added value and, therefore, access more demanding markets; (f implement and join the "Strawberry Integrated Production Program (PIMo", officially launched by the Brazilian Ministry of Agriculture, Livestock and Food Supply in 2006; (g survey the local strawberry market and consumer demands to develop a strategic marketing plan to serve the distinct market segments. The increasing consumers' demand for fruit quality and certified and residue free products will surely push the strawberry production system in DF into a scenario of efficiency and excellence.

  7. Tax competition strategies in corporate income tax - The case of EU countries

    Directory of Open Access Journals (Sweden)

    Beata Guziejewska

    2014-11-01

    Full Text Available The process of globalization, which is ongoing in a variety of dimensions, the ever-increasing mobility of capital and production factors as well as the fiscal problems in many European countries make the debate over tax competition still relevant today. The article discusses the problem of tax competition in the corporate income tax in the context of inward foreign direct investment in the Member States of the European Union. The advantages and disadvantages of tax competition as well as its consequences for the revenues from corporate income tax and for the inward foreign direct investment have been presented for the years 2000-2013. On the basis of an analysis of the literature and a general statistical analysis, the authors identified and described three strategies of tax competition: aggressive, moderate and conservative. Furthermore, rankings of the countries were created on the basis of two elements, namely: changes to FDI and the share of CIT revenues in GDP. The authors have also estimated parameters of the dynamic panel model in order to find relations between the corporate income tax and the ratio of FDI to GDP and have found differences between crisis period and stable period and differences in results for two groups of countries (new members of the EU and old ones.

  8. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

    Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives--significant modifications of the current transfer tax system and a tax on appreciation at death--and conclude that a combination of...

  9. CONCEPTUAL STRUCTURALLOGIC DIAGRAM PRODUCTION AUTOMATION EXPERT STUDY ON THE ISSUE OF CORRECTNESS OF CALCULATION OF THE TAX ON PROFIT OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Andrey N. Ishchenko

    2014-01-01

    Full Text Available In this article the possibility of automation of an expert study on the questionof correctness of tax calculation profi t organization. Considered are the problemsof formalization of the expert research inthis field, specify the structure of imprisonment. The author proposes a conceptual structural-logic diagram automation expertresearch in this area.

  10. Model of analyzing and forecasting the dynamics of industrial production and space sector of the Russian Federation

    Directory of Open Access Journals (Sweden)

    Dmitriy Yu. Ivanov

    2016-01-01

    Full Text Available Objective to carry out a comparative analysis of the dynamics of industrial production and the rocket and space industry of Russia. Methods an asynchronous method of harmonic analysis comparative method. Results the forecasts of the development of rocket and space industry for 2015 and 2016 are obtained which are compared with the data of the Ministry of Economic Development and the World Bank of Development. The comparison of the results showed that the analysis and forecast data of the Ministry of Economic Development and the World Bank of Development coincide only partially. The tendency to increase the volumes in rocket and space industry is shown. Scientific novelty the mathematical models are presented for the dynamics of industrial production and the rocket and space industry of the Russian Federation built on the basis of the asynchronous harmonic analysis. The retrospective of the rocketspace complex development is considered. Practical significance using the proposed mathematical models of the dynamics of industrial production and the rocket and space industry of the Russian Federation based on the economy cycles the more accurate forecasts of economic development can be made. nbsp

  11. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  12. Tax Unit Boundaries

    Data.gov (United States)

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

  13. Real Property Tax - 2016

    Data.gov (United States)

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

  14. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  15. Gross Sales Tax Collections

    Data.gov (United States)

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

  16. Real Property Tax Rates

    Data.gov (United States)

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

  17. 27 CFR 26.265 - Determination of tax on articles.

    Science.gov (United States)

    2010-04-01

    ... articles. 26.265 Section 26.265 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.265 Determination of tax on articles. Where...

  18. An Ancient Inca Tax and Metallurgy in Peru

    Science.gov (United States)

    Journal of Chemical Education, 2007

    2007-01-01

    The discovery of ancient Inca tax rulers and other metallurgical objects in Peru show that the ancient civilizations of the country smelted metals. The analysis shows that the smelters in Peru switched from the production of copper to silver after a tax was imposed on them by the Inca rulers.

  19. An Ancient Inca Tax and Metallurgy in Peru

    Science.gov (United States)

    Journal of Chemical Education, 2007

    2007-01-01

    The discovery of ancient Inca tax rulers and other metallurgical objects in Peru show that the ancient civilizations of the country smelted metals. The analysis shows that the smelters in Peru switched from the production of copper to silver after a tax was imposed on them by the Inca rulers.

  20. New Tax Rebate Policy Favorable to Aluminum Processing Industry

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    <正>China has made the decision to increase export tax rebate rate for part of the non-ferrous products from April 1, 2009, among which the export tax rebate for aluminum alloy hollow profiles and other aluminum alloy profiles goes up to 13%. The new policy is a piece of good news for aluminum processing

  1. Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization

    Directory of Open Access Journals (Sweden)

    Maria Aleksandrovna Pechenskaya

    2016-09-01

    Full Text Available For Russia as a democratic federal state, federal relations are basic for the whole social development of the country. In this regard, it is particularly important to strike a balance between centripetal and centrifugal forces. The analysis of budget indicators presented in the article revealed the growing process of centralization, which enabled to conclude the low efficiency of the modern mechanism of tax allocation and its non-compliance to the principles of fiscal federalism. The growing budget crisis of the regions and the long-felt need of the structural reforming of Russian tax system require speedy implementation of internal reserves. Among these provisions, Russian scientists including the Institute of Socio-Economic Development of Territories of the Russian Academy of Sciences see the urgent need of the structural reform of the tax system in the Russian Federation. The results of the scientific search for answers to the questions of how and what it is expedient to amend, supplement, and delete in the Russian tax system are presented. In order to create incentives for the territorial authorities to increase the income, the algorithm of the distribution of tax revenue between the federal and regional budgets is developed on the basis of the estimations of the ratio of the volume of tax revenues collected in the region and received by the federal budget. Experimental calculations on the example of 83 subjects of the Russian Federation have identified the existing provisions of tax revenue growth in 36 subjects that could increase revenues by 2 –12 %. The authors have proposed a set of key measures for optimizing the tax incentive policies, involving the development of selective and differential principles of tax incentives, the introduction of compensatory forms of the loss of income as a result of benefits. The main measures to enhance the collection of regional and local property taxes are systematized.

  2. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

    The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for build...

  3. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

    Multinational corporations come under scrutiny for alleged tax dodging The issue of taxation seems to be a dry,technical subject.But it is one that people can get extremely emotional about,as some major corporations in Europe and North America have discovered recently.Since the global financial crisis broke out in 2008,the issue of taxes that corporations pay has become a sensitive one.In Europe and

  4. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consul-tancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 per-cent of them said it was and 17.51 percent were not sure.

  5. Nonpoint Source Pollution Taxes and Excessive Tax Burden

    Energy Technology Data Exchange (ETDEWEB)

    Karp, L. [Department of Agricultural and Resource Economics, University of California, 207 Giannini Hall, Berkeley, CA 94720 (United States)

    2005-06-01

    If a regulator is unable to measure firms individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions.

  6. 75 FR 42164 - Notice of Final Determination Updating the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2010-07-20

    ..., alleging forced or indentured child labor in the production of eight products in China, both filed pursuant.... Bricks Burma, China, India, Nepal, Pakistan. Carpets Nepal, Pakistan. Charcoal Brazil. Coal Pakistan. Coca (stimulant plant) Colombia. Cocoa Cote d'Ivoire, Nigeria. Coffee Cote d'Ivoire. Cotton...

  7. 76 FR 31365 - Notice of Final Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2011-05-31

    ... Forced or Indentured Child Labor.'' This notice adds a product, hand-woven textiles from Ethiopia, to the... [relevant responsibilities now within the Department of Homeland Security], had a reasonable basis to... or indentured child labor: PRODUCT Hand-Woven Textiles COUNTRY Ethiopia In addition, the...

  8. 76 FR 61384 - Notice of Initial Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2011-10-04

    ... list of products (the ``List''), along with their respective countries of origin, that the Department... country or for a particular product. The Department's ability to gather relevant information is... countries of origin, might have been mined, produced, or manufactured by forced or indentured child...

  9. 财政生产性支出、税制结构与居民消费增长%The Government Productive Expenditure,Tax Structure and Private Consumption Growth

    Institute of Scientific and Technical Information of China (English)

    余英; 俞成锦

    2016-01-01

    China has been in a long-term state of depressed internal demand. Even though the govern-ment applies active fiscal policy,the effect seems to be insignificant. Firstly,the paper admits that government productive expenditure will create crowding-in effect to private consumption. Then the paper introduces tax structure into the economic growth model to prove that tax structure influences this crowding-in effect. Next, the regression analysis of 30 provinces' panel data from 1999 to 2013 testifies the theoretical expectation men-tioned above. Therefore,the paper believes the ratio of indirect tax,is rather high,and thus lessen the crow-ding-in effect. The high ratio of indirect tax is a nationwide problem. And the significant influence of various taxes is different among the areas. In conclusion,China should adapt and optimize tax structure based on the local reality to reform the present tax structure,which the indirect tax occupies the majority position,from hin-dering the increase of consumer consumption.%长期以来,我国内需不振,居民消费需求增长乏力,政府也采取了积极财政政策刺激消费,但收效甚微。在肯定了财政生产性支出对居民消费挤入作用的基础上,将税制结构引入增长模型中,理论上证明税制结构对挤入作用的影响,再运用我国30个省级区域1999-2013年的面板数据进行回归分析,结果证实了上述理论假设。研究表明,总体上,我国间接税比重偏高,削弱了财政生产性支出对居民消费增长的挤入作用;分地区来看,东部、中部和西部的间接税比重均偏高,且各税种在地区间影响的显著性存在差异。因此,我国应因地制宜,调整和优化税制结构,最大限度消除间接税为主体的税制结构对消费增长的阻碍,释放居民消费能力。

  10. Analysis of theories and interpretative criteria in fiscal or tax provisions

    Directory of Open Access Journals (Sweden)

    María Angélica Nava-Rodríguez

    2010-06-01

    Full Text Available This article focuses on the subject of the interpretation of Tax law, as it constitutes one of the fundamental legal problems in the area. The basic aim of tax law is to regulate the form by which taxpayers contribute to the public expense of the State within the limits established by the Constitution. This interpretation presents special characteristics because it regulates the relations between the government and tax payers and contains special arrangements in dealing between them in terms of accounting, economics and finance. Because tax liability changes frequently, it is difficult to control the large number of daily specific situations that occur, therefore, the interpreter must determine whether the conduct that creates an obligation falls within the tax provision. The article studies the schools of interpretation, the methods that are located in each of the categories and the criteria of doctrinal interpretation of tax laws, also the interpretation according to the federal tax law.

  11. Pre-Emption: Federal Statutory Intervention in State Taxation

    OpenAIRE

    David E.Wildasin

    2007-01-01

    This paper examines the implications of federal statutory restrictions on state government taxing powers. Such pre–emption can prevent states from pursuing policies that are best adapted to their economic circumstances and objectives, inefficiently constraining decentralized state tax policymaking. States policy choices may, however, harm the efficient operation of the US federation as a whole; in such cases, the "visible hand" of federal pre–emption may lead to improved policy outcomes. Exis...

  12. Modern money theory and ecological tax reform: A functional finance approach to energy conservation

    Science.gov (United States)

    McConnell, Scott L. B.

    This dissertation contributes to heterodox economics by developing a theoretical and policy-relevant link that will promote the conservation of energy while driving the value of the domestic currency. The analysis relies upon the theoretical foundation of modern money theory and functional finance, which states that "taxes-drive-money" where the value of a sovereign nation's currency is imputed through the acceptance by the sovereign nation of the currency in payment of taxation. This theoretical perspective lends itself to various public policy prescriptions, such as government employment policies or the employer of last resort (ELR), which has been discussed at length elsewhere (Wray 1998; Tcherneva 2007, Forstater 2003). This research contributes to this overall program by arguing that the basis for taxation under modern money theory allows public policy makers various alternatives regarding the make-up of the tax system in place. In particular, following functional finance, taxes do not have the sole purpose of paying for government spending, but rather drive the value of the currency and may be designed to perform other functions as well, such as penalizing socially undesirable behavior. The focus in this dissertation is on the amelioration of pollution and increasing energy conservation. The research question for this dissertation is this: what federally implemented tax would best serve the multiple criteria of 1) driving the value of the currency, 2) promoting energy conservation and 3) ameliorating income and wealth disparities inherent in a monetary production economy? This dissertation provides a suggestion for such a tax that would be part of a much larger overall policy program based upon the tenets of modern money theory and functional finance. Additionally, this research seeks to provide an important theoretical contribution to the emerging Post Keynesian and ecological economics dialog.

  13. Policy lessons from health taxes: a systematic review of empirical studies.

    Science.gov (United States)

    Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

    2017-06-19

    Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

  14. The Property Tax as a Tax on Value: Deadweight Loss

    OpenAIRE

    Richard Arnott; Petia Petrova

    2002-01-01

    Consider an atomistic developer who decides when and at what density to develop his land, under a property value tax system characterized by three time-invariant tax rates: tv, the tax rate on pre-development land value; ts, the tax rate on post development residual site value; and tk, the tax rate on structure value. Arnott (2002) identified the subset of property value tax systems which are neutral. This paper investigates the relative efficiency of four idealized, non-neutral property valu...

  15. 27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

    Science.gov (United States)

    2010-04-01

    ..., producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... AND AMMUNITION Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 53.111 Tax on use by manufacturer, producer, or importer. (a) In general. Section 4218...

  16. Reflections on the Scandinavian model: some insights into energy-related taxes in Denmark and Sweden

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2015-01-01

    This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...... of their transition to low-carbon energy systems....

  17. Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2016-01-01

    This chapter describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...

  18. 27 CFR 479.83 - Transfer tax in addition to import duty.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Transfer tax in addition..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.83 Transfer tax in addition to import duty....

  19. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the...

  20. Reflections on the Scandinavian model: some insights into energy-related taxes in Denmark and Sweden

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2015-01-01

    This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part...

  1. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions in attracting capital (investors by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont. Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative effects. Positive effects worth mentioning are the following: 1. control of power, 2. innovations, and 3. incentives. However, negative effects, embodied in "unfair tax competition", provoke a range of unwanted and important distortions in international trade. All of them arise from requirements and wants of tax payers (especially companies to minimize or evade their tax obligations, on the one hand, as well as.

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

    OpenAIRE

    Putra, Eureka

    2014-01-01

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

  3. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Science.gov (United States)

    2011-07-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... markets tax credit program to facilitate and encourage investments in non-real estate businesses in low...

  4. 78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2013-02-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee... Applications. SUMMARY: The Electronic Tax Administration Advisory Committee (ETAAC) was established to provide...

  5. 76 FR 55255 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

    Science.gov (United States)

    2011-09-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD04 Definition of Solid Waste Disposal Facilities for Tax... the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities... regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid...

  6. Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue

    Science.gov (United States)

    2011-03-03

    reporting could improve tax compliance IRS Page 13 GAO-11-441T Missions Areas identified Federal agencies and programs where cost-saving or...requirements and increase revenues IRS 61. Many options could improve the tax compliance of sole proprietors and begin to reduce their $68 billion

  7. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... (United Kingdom). 252.229-7006 Section 252.229-7006 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN...

  8. 31 CFR 902.6 - Consideration of tax consequences to the Government.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Consideration of tax consequences to... Finance (Continued) FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY-DEPARTMENT OF JUSTICE) STANDARDS FOR THE COMPROMISE OF CLAIMS § 902.6 Consideration of tax consequences to the Government....

  9. 76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2011-03-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY... electronic tax administration issues in support of the overriding goal that paperless filing should be the... strategy for electronic tax administration will help IRS achieve the goal that paperless filing should...

  10. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    Science.gov (United States)

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  11. Tax Information for Refugees and Their Sponsors: Questions and Answers. Revised.

    Science.gov (United States)

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    This guide provides Federal income tax information for refugees and their sponsors. Issues covered in a question and answer format include: (1) the tax status of refugees; (2) the criteria for declaring a refugee a dependent; (3) deductions for contributions to refugees or organizations that support them; (4) the distinction between resident and…

  12. Still High: Marginal Effective Tax Rates on Low-Income Families

    OpenAIRE

    Finn Poschmann

    2008-01-01

    Most federal and provincial government benefits for families with children are sharply income-tested. Reductions in these benefits, as family income rises, mean that low-income families face much higher effective tax rates than most others do, and deny such families the full benefit of the broad-based tax rate relief other Canadians have enjoyed in recent years.

  13. 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.

  14. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    are strongly confirmed by the case of the Danish waste tax. Thus, we recommend that bureaucratic institutions should coordinate their tax-seeking efforts to maximize budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Such a budget...... 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...

  15. Tax Area Boundaries, Tax districts, Published in 2005, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Hardcopy Maps information as of 2005. It is described as 'Tax districts'. Data by this publisher...

  16. ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Safonova M. F.

    2014-09-01

    Full Text Available In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks

  17. 75 FR 78755 - Notice of Initial Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2010-12-16

    ... products proposed in the initial determination except for carpets from India. (75 FR 42164). The current...-funded technical assistance and field research projects, academic research, independent research, media... important information by gathering data from contacts, conducting site visits, and reviewing local media...

  18. 77 FR 59418 - Notice of Initial Determination Revising the List of Products Requiring Federal Contractor...

    Science.gov (United States)

    2012-09-27

    ... information about working conditions in some countries is difficult or impossible to obtain, for a variety of.... This notice proposes to add 6 new line items to the list (dried fish from Bangladesh, gold from the...: Product Country Cattle South Sudan. Dried Fish Bangladesh. Fish Ghana. Garments Vietnam. Gold...

  19. 77 FR 25632 - Guidelines for Designating Biobased Products for Federal Procurement

    Science.gov (United States)

    2012-05-01

    ... manufactured using biobased plastic resins Component X weighs 5 pounds and is made from a resin with 40 percent... components are made from steel and the other 3 are plastic and could be manufactured using biobased plastic...; ] DEPARTMENT OF AGRICULTURE 7 CFR Part 3201 RIN 0503-AA40 Guidelines for Designating Biobased Products...

  20. 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 ...

  1. R&D tax incentives for innovation and managerial decisions

    Directory of Open Access Journals (Sweden)

    Monika Walicka

    2016-09-01

    Full Text Available In many countries tax incentives are a popular means of realizing political, economic and social objectives. The main motive of their application is often to achieve and accelerate the selected activities in the public interest and also stimulate development of industry, and induce growth in research and investment. The key element that helps a company achieve a competitive advantage is innovation. Global competition forces the production of unique products and services. Tax incentives in science, research and development are important in stimulating innovation. The purpose of this article is to show the level of managerial awareness about R&D tax incentives, the level of R&D tax incentive usage by companies in Poland, and main obstacles that managers meet with R&D tax incentives in practice. We explore R&D tax incentives as a government instrument on R&D management and aim to find the reasons why Polish companies do not take advantage of them. We examine 275 companies using a semi-structured questi onnaire. Our findings suggest that many firms report lack of knowledge about such incentives, and firms find many obstacles to reach all of the requirements which are necessary to use the incentive. Due to our analysis we find that large firms, especially those that implement innovation, are more likely to use the tax incentives, but small and medium sized companies find more obstacle. The effect of this tax policy is significant mainly in large, high-tech sector firms.

  2. GC-MS quantitative analysis of black market pharmaceutical products containing anabolic androgenic steroids seized by the Brazilian Federal Police.

    Science.gov (United States)

    Neves, Diana Brito da Justa; Caldas, Eloisa Dutra

    2017-06-01

    The use of counterfeit or substandard medicines can have an important health impact, resulting in therapeutic failure, be toxic or even cause death. Anabolic steroids are a frequent target for counterfeiters worldwide, being the second most frequent counterfeited class in Brazil. The aims of this work were to optimize and validate a GC-MS method for the quantitative determination of anabolic steroids in tablet, aqueous suspension and oil solution forms, and to analyze pharmaceutical products sent to Brazilian Federal Police (BFP) for forensic analysis. Sample preparation included extraction with methanol in ultrasonic bath followed by centrifugation. The method was successfully validated and 345 samples of pharmaceutical products were analyzed (328 medicines and 17 dietary supplements). About 42% of the medicines were counterfeits, 28.7% of tablets, 12.0% of suspensions and 65.2% of oil solutions; 11% were considered substandards. Five dietary supplements contained undeclared anabolic steroids, including two containing methandrostenolone at 5.4 and 5.8mg/capsule, equivalent to levels found in medicines. The proposed method is suitable for implementation in routine analysis for identification of counterfeits and substandard products. The analytical results show the need to raise awareness of consumers over the risks from the consumption of anabolic steroids from the clandestine market and for more incisive actions from government agencies aiming at decreasing the availability of these products. Copyright © 2017 Elsevier B.V. All rights reserved.

  3. 48 CFR 53.301-1094 - SF 1094, U.S. Tax Exemption Certificates.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094, U.S. Tax Exemption Certificates. 53.301-1094 Section 53.301-1094 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1094 SF 1094,...

  4. The Tax-Efficient Supply Chain

    DEFF Research Database (Denmark)

    Webber, Stuart

    2011-01-01

    Many multinational enterprises are restructuring supply chains to reduce their cost structures. As trade barriers fall and communications technologies improve, it has become easier and more cost-effective to manage business operations across international borders. This has motivated businesses...... with the lost tax revenue. Schwarz and Castro (2006) write, "The globalization of markets and products and the development of technology have created an impetus for specialization within multinational groups. The co-existence of low-cost and high-cost jurisdictions drives cost reduction strategies, including...... practitioners in France, South Africa, Switzerland, Mexico, Argentina, and the United States. Companies are restructuring their supply chains and simultaneously reducing their income tax obligations. This article demonstrates that MNEs should link income tax and supply chain considerations when restructuring...

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

    Science.gov (United States)

    Picus, Larry

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

  6. 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...

  7. 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...

  8. Outbreak of hepatitis A in two federal states of Germany: bakery products as vehicle of infection.

    Science.gov (United States)

    Schenkel, K; Bremer, V; Grabe, C; Van Treeck, U; Schreier, E; Höhne, M; Ammon, A; Alpers, K

    2006-12-01

    In April 2004, increased numbers of hepatitis A were noted in six neighbouring districts in Germany. Exploratory interviews showed that patients had consumed bakery products from company X where two employees had been diagnosed with hepatitis A in February. A case-control study of consumption of products of company X was carried out through telephone interviews. Altogether, 64 cases were identified. Fifty-two cases and 112 controls aged >or=16 years were included in the case-control study. In total, 46/52 cases and 37/112 controls had consumed company X products [odds ratio (OR) 15.5, 95% confidence interval (CI) 6.1-39.7]. Of these, 36/46 cases and 16/37 controls had consumed pastries (OR 4.7, 95% CI 1.8-12.3), 25/46 cases and 12/37 controls had consumed filled doughnuts (OR 2.5, 95% CI 1.0-6.1). Sequence analysis of the VP1-2A junction region indicated 100% strain homology between cases and an infected employee of company X. We recommended reinforcement of hygiene precautions, and consideration of a prolongation of compulsory work absence after post-exposure vaccination.

  9. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

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

  10. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

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

  11. New Mexico Property Tax Districts

    Data.gov (United States)

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

  12. Assisted Housing - Low Income Housing Tax Credit Properties - National Geospatial Data Asset (NGDA)

    Data.gov (United States)

    Department of Housing and Urban Development — The Low-Income Housing Tax Credit (LIHTC) is the primary Federal program for creating affordable housing in the United States. The LIHTC database, created by HUD and...

  13. A educação fiscal no Brasil: estudo realizado nos 27 estados da federação, distribuídos nas regiões norte, nordeste, sudeste, sul e centro-oeste = The education tax in Brazil: a study in the 27 states of the federation, distributed in north,northeast, southeast, south and midwest

    Directory of Open Access Journals (Sweden)

    Adriano Kozoroski Reis

    2012-03-01

    Full Text Available O objetivo geral deste trabalho é verificar os meios de disseminação da Educação Fiscal no Brasil, especificamente nos 27 estados da federação, distribuídos nas regiões Norte, Nordeste, Sudeste, Sul e Centro-Oeste. Como objetivos específicos tem-se: determinar mecanismos para a gestão transparente e eficiente dos recursos públicos; mostrar formas de divulgação destas ações para a sociedade e apresentar maneiras para a sociedade exercer o pleno exercício da cidadania. A metodologia utilizada é de pesquisa descritiva e bibliográfica, associada ao desempenho de órgãos públicos na disseminação da educação fiscal. A trajetória metodológica divide-se em três fases: a primeira, “Fundamentação Teórica”, em que são abordados os temas relacionados ao assunto pesquisado. Trata-se de temas atinentes a Finanças Públicas, Sistema Tributário Nacional, Direito Constitucional, Controle Externo e Educação Fiscal. Na segunda fase apresenta-se a “Pesquisa de Campo”, com a utilização de questionários aplicados aos profissionais ligados aos programas de educação fiscal. Na terceira e última fase apresenta-se uma “Proposta de Modelo de Gestão para Educação Fiscal”. No final conclui-se que a perspectiva de avanço no programa de Educação Fiscal e a integração da sociedade ao controle social e transparente da gestão pública necessitam de um modelo de gestão capaz de avaliar os resultados do programa. The aim of this study is to test the means of dissemination of Fiscal Education in Brazil specifically in the 27 states of the federation, distributed in North, Northeast, Southeast, South and Midwest. The specific objectives are to: Determine mechanisms for efficient and transparent management of public resources; Show forms of disclosure of these actions to society; and present ways for society to exercise full citizenship. The methodology used is descriptive and literature associated with the performance

  14. 77 FR 48878 - Approval and Promulgation of Federal Implementation Plan for Oil and Natural Gas Well Production...

    Science.gov (United States)

    2012-08-15

    ... collection and high efficiency flaring (combustion) of coproduced natural gas or that the well(s) be... Resources); Article 38-08-06.4. Flaring of Gas Restricted--Imposition of Tax-- Payment of Royalties... and no enclosed combustor or utility flare is operational onsite, the natural gas may temporarily...

  15. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

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

  16. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

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

  17. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

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

  18. Green tax reform and competitiveness

    OpenAIRE

    Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner

    2000-01-01

    This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage taxes. A moderate green tax reform will boost employment, improve welfare, and increase the economy's competitiveness. The driving force behind these results is the technological substitution process ...

  19. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  20. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  1. 27 CFR 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Pipe tobacco and roll-your... TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification. (a) Tax rates. Pipe tobacco and roll-your-own tobacco...

  2. New Farmland Occupation Tax Allows No Foreign Companies Exempted

    Institute of Scientific and Technical Information of China (English)

    James H.Zhao

    2008-01-01

    @@ Farmland occupation tax that went into effect as early as in 1987 iS found incompatible with the new situation as a result of Chinese rapid economic growth.A lower tax rate of farmland occupied for either textile production or and any industrial production for the good of foreign investors finishes with the start of the new year.All domestic and foreign companies are in the list of tax payers with the new Interim Regulations.The source from the State Administration of Taxation reveals the details in an interview.

  3. Análisis comparado del impacto de las políticas impositivas vía precio en el consumo de tabaco Tobacco taxes, prices and demand for tobacco products: a comparative analysis

    Directory of Open Access Journals (Sweden)

    J. Pinilla

    2002-10-01

    Full Text Available En este trabajo se analiza cómo el aumento de los impuestos afecta a la demanda de productos derivados del tabaco, en especial a la demanda de cigarrillos. El análisis comparado de los estudios revisados demuestra que las subidas en los impuestos sobre el tabaco se traducen en un aumento de los precios de estos productos. La elasticidad precio de la demanda de cigarrillos en países de ingreso medio y bajo resulta el doble que la de los países de ingresos altos, alrededor de -0,4. Además, y como señal de la naturaleza adictiva de este tipo de consumo, esta demanda se presenta más elástica en el largo que en el corto plazo. El efecto de una subida en los impuestos del tabaco es mayor en los jóvenes, más sensibles a los precios que los fumadores adultos. La evidencia empírica para el caso español sitúa la elasticidad precio de la demanda de cigarrillos a corto plazo en un intervalo que oscila entre -0,5 y -0,3, similar a los encontrados en la bibliografía internacional. Estos datos no ofrecen perspectivas optimistas sobre la potencialidad de las medidas fiscales como herramienta de control del tabaquismo, más allá de sus efectos recaudatorios y compensadores de externalidades. Además, si se consideran las posibilidades de sustituciones entre marcas y el margen estratégico de la industria para compensar los efectos de los impuestos, reducir las demandas y alentar el contrabando, el panorama se presenta todavía más pesimista.This paper analyzes the extent to which an increase in tobacco taxes affects the demand for tobacco products, especially for cigarettes. Comparison of the studies reviewed revealed that higher tobacco taxes result in higher tobacco prices. The price-elasticity of cigarette demand in low- and middle-income countries is about double that in high-income countries, about -0.4. Furthermore, because of the addictive nature of tobacco use, demand for tobacco products is more elastic in the long run than in the short

  4. Change in prescription habits after federal rescheduling of hydrocodone combination products.

    Science.gov (United States)

    Seago, Susan; Hayek, Adam; Pruszynski, Jessica; Newman, Megan Greene

    2016-07-01

    Nationally, health care providers wrote 259 million prescriptions for narcotic analgesics in 2012, or roughly one bottle of narcotics per US adult (1). In an effort to combat this ever-growing problem, the Drug Enforcement Administration changed the schedule of hydrocodone combination products from schedule III to schedule II on October 6, 2014. Fourteen Baylor Scott & White pharmacies encompassing a 200-mile radius in Central Texas were queried for prescription information on hydrocodone/acetaminophen, morphine, codeine/acetaminophen, and tramadol before and after the rescheduling to evaluate trends in prescription drug usage. While the rescheduling of hydrocodone combination products resulted in a reduced number of prescriptions and the total quantity dispensed of both the hydrocodone/acetaminophen 5/325 mg (Norco 5/325) and 10/325 mg (Norco 10/325) formulations, this was offset by a dramatic increase in alternative narcotic analgesics such as tramadol, codeine/acetaminophen 30/300 mg (Tylenol #3), and codeine/acetaminophen 60/300 mg (Tylenol #4), which do not have schedule II requirements. Additionally, there was no significant reduction in total pain medication prescribed after converting all agents to morphine equivalents.

  5. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

    After a year of experimental reform on the resource tax ratio in China's western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.It will also change resource tax rates on crude oil and natural gas.

  6. Using the tax system to promote physical activity: critical analysis of Canadian initiatives.

    Science.gov (United States)

    von Tigerstrom, Barbara; Larre, Tamara; Sauder, Joanne

    2011-08-01

    In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors.

  7. Will Hydrogen be Competitive in Europe without Tax-Favours?

    DEFF Research Database (Denmark)

    Hansen, Anders Chr.

    2010-01-01

    Hydrogen is one of the alternative transport fuels expected to replace conventional oil based fuels. The paper finds that it is possible for non-fossil-based hydrogen to become the lowest cost fuel without favourable tax treatment. The order of per kilometre cost depends on performance in hydrogen...... production, the international oil price, and fuel taxes. At low oil prices, the highest per kilometre costs were found for non-fossil power-based hydrogen, the second highest for natural gas-based hydrogen, and the lowest for conventional fuels. At high oil prices, this ranking is reversed and non......-fossil power-based hydrogen becomes the most cost competitive fuel. General fuel taxes lower the threshold at which the international oil price reverses this competitiveness order. The highest fuel tax rates applied in Europe lowers this threshold oil price considerably, whereas the lowest fuel taxes may...

  8. 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.

  9. Climate change : the case for a carbon tariff/tax

    Energy Technology Data Exchange (ETDEWEB)

    Courchene, T.J.; Allan, J.R. [Queen' s Univ., Kingston, ON (Canada). Inst. of Intergovernmental Relations

    2008-03-15

    Canada's ratification of the Kyoto Protocol will not adequately address the country's contribution to global climatic change. This paper proposed a 2-tier system consisting of internationally imposed carbon import tariffs combined with an equivalent domestic carbon tax. The approach was designed to engage global exporters and importers, while also involving governments and policy commitments related to emissions and cap-and-trade systems. Although a carbon tax on emissions is preferable to an opting-in approach, Canadian government has rejected carbon taxes due to the suspicion that Canadian companies will easily circumvent regulations. It is anticipated that many companies in carbon tax compliant countries will outsource production to non-compliant countries. The proposed approach required that carbon taxes will be applied to all domestically produced and consumed products, while tariffs will be levied against products from exporting firms. Outsourcing to take advantage of lax environmental policies in pollution havens will be subject to a carbon footprint tariff. The tariff will also serve to reduce the carbon content of exports. Proceeds of the tax can be used in a variety of ways to reduce greenhouse gas (GHG) emissions. It was concluded that Canada will need to supplement domestic carbon taxes with a proposed carbon import tariff. 1 fig.

  10. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    On March 5,in his government report to the annual session of the country's top legislature,the National People's Congress,Premier Wen Jiabao set the goal to reduce the agricultural tax rate by more than one percentage point each year,

  11. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China has adopted a special income tax on oil companies, to restrict excessive monopoly profits and subsidize weak sectors O n April 4, the China Petroleum & Chemical Corp., known as Sinopec, together with its holding subsidiaries Sinopec Shengli Oilfield Daming Co. Ltd. and

  12. 77 FR 41270 - Health Insurance Premium Tax Credit

    Science.gov (United States)

    2012-07-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-BJ82 Health Insurance Premium Tax Credit Correction In rule document 2012-12421 appearing on pages 30377-30400 in the issue of Wednesday, May 23, 2012...

  13. 20 CFR 606.20 - Cap on tax credit reduction.

    Science.gov (United States)

    2010-04-01

    ... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From... outstanding balance of advances, if the OWS Administrator determines with respect to a State, on or before... is requested, under the rules specified in § 606.21 (c) and (d); and (4) The outstanding balance...

  14. Integrating Tax Preparation with FAFSA Completion: Three Case Models

    Science.gov (United States)

    Daun-Barnett, Nathan; Mabry, Beth

    2012-01-01

    This research compares three different models implemented in four cities. The models integrated free tax-preparation services to assist low-income families with their completion of the Free Application for Federal Student Aid (FAFSA). There has been an increased focus on simplifying the FAFSA process. However, simplification is not the only…

  15. 78 FR 6273 - Rules Relating to Additional Medicare Tax

    Science.gov (United States)

    2013-01-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 RIN 1545-BK54 Rules Relating to Additional Medicare Tax Correction In proposed rule document 2012-29237, appearing on pages 72268- 72277 in the issue of...

  16. Streamline and Improve the Targeting of Education Tax Benefits

    Science.gov (United States)

    Institute for College Access & Success, 2014

    2014-01-01

    This one-page document presents The Institute for College Access & Success' (TICAS') recommendations for ways to improve the targeting of higher education tax benefits. The TICAS white paper, "Aligning the Means and the Ends: How to Improve Federal Student Aid and Increase College Access and Success," recommends almost entirely…

  17. 76 FR 46677 - Indoor Tanning Services; Cosmetic Services Excise Taxes

    Science.gov (United States)

    2011-08-03

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 40 and 49 RIN 1545-BJ40 Indoor Tanning Services; Cosmetic Services Excise Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing...

  18. 76 FR 708 - Electronic Funds Transfer of Depository Taxes; Correction

    Science.gov (United States)

    2011-01-06

    ... Internal Revenue Service 26 CFR Parts 1, 31, 40, and 301 RIN 1545-BJ13 Electronic Funds Transfer of...) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary... Days and Legal Holidays'', line 8 from the bottom of the page, the language ``section 7503, the term...

  19. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY...

  20. Federal policies for renewable electricity: Impacts and interactions

    Energy Technology Data Exchange (ETDEWEB)

    Palmer, Karen, E-mail: Palmer@rff.org [Resources for the Future, 1616 P St, NW, Washington, DC 20036 (United States); Paul, Anthony, E-mail: Paul@rff.org [Resources for the Future, 1616 P St, NW, Washington, DC 20036 (United States); Woerman, Matt, E-mail: Woerman@rff.org [Resources for the Future, 1616 P St, NW, Washington, DC 20036 (United States); Steinberg, Daniel C., E-mail: daniel.steinberg@nrel.gov [National Renewable Energy Laboratory, 1617 Cole Blvd., Golden, CO 80401 (United States)

    2011-07-15

    Three types of policies that are prominent in the federal debate over addressing greenhouse gas emissions in the United States are a cap-and-trade program (CTP) on emissions, a renewable portfolio standard (RPS) for electricity production, and tax credits for renewable electricity producers. Each of these policies would have different consequences, and combinations of these policies could induce interactions yielding a whole that is not the sum of its parts. This paper utilizes the Haiku electricity market model to evaluate the economic and technology outcomes, climate benefits, and cost-effectiveness of three such policies and all possible combinations of the policies. A central finding is that the carbon dioxide (CO{sub 2}) emissions reductions from CTP can be significantly greater than those from the other policies, even for similar levels of renewable electricity production, since of the three policies, CTP is the only one that distinguishes electricity generated by coal and natural gas. It follows that CTP is the most cost-effective among these approaches at reducing CO{sub 2} emissions. An alternative compliance payment mechanism in an RPS program could substantially affect renewables penetration, and the electricity price effects of the policies hinge partly on the regulatory structure of electricity markets, which varies across the country. - Research Highlights: > Climate benefits of cap-and-trade are greater than of tax credits or RPS. > Cap-and-trade is more cost-effective at reducing emissions than tax credits or RPS. > Tax credits are a subsidy to production that raises electricity consumption. > Alternative compliance payment can substantially affect the outcome of RPS.

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

    NARCIS (Netherlands)

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

    2005-01-01

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

  2. 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…

  3. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

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

  4. Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework Optimun and Revenue Maximizing Trade Taxes in a Multicountry Framework

    OpenAIRE

    Maurice Schiff; Arvind Panagariya

    1995-01-01

    The traditional literature derives optimum and revenue-maximizing export taxes within two-country models. with one exporter and one importer (Johnson 1950-51, Tower 1977). In reality, most products, including primary products. are exported by several countries. In this paper, we present a theory of trade taxes in a three-country framework. This enables us to deal with strategic interactions among exporting countries. We show that (i) if one of the countries is a Stackelberg leader, both count...

  5. Federal food package revisions: effects on purchases of whole-grain products.

    Science.gov (United States)

    Andreyeva, Tatiana; Luedicke, Joerg

    2013-10-01

    In 2009, the U.S. Department of Agriculture's Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) implemented revisions to the composition and quantities of WIC-provided foods. New whole-grain products such as whole-wheat bread and allowable substitutes were added to encourage increased intake of whole grains and fiber among WIC participants. This paper assesses how the WIC revisions affected purchases of bread and rice among WIC-participating households in Connecticut and Massachusetts. Scanner data from a regional supermarket chain were used to examine bread and rice purchases of 2137 WIC households. Purchased volume of bread and rice was compared before and after implementation of the WIC revisions (2009-2010) using generalized estimating equation models. Data were analyzed in 2013. Before the WIC revisions, when no bread or rice was provided through WIC, white bread dominated bread purchases among WIC households (78% of volume), and almost all rice purchased was white (94%). As a result of the WIC revisions, the share of 100% whole-grain bread in total bread purchases tripled (from 8% to 24%), replacing purchases of white bread; the share of brown rice rose to 30% of rice purchases. WIC households used WIC benefits to change some of their bread purchases, rather than to buy more bread overall, whereas total rice purchases increased. The 2009 WIC revisions significantly increased purchases of whole-grain bread and rice among WIC-participating families. The likely increase in whole-grain and fiber intake among low-income communities could have important public health implications. © 2013 American Journal of Preventive Medicine.

  6. The relationship of personal qualities and efficiency of professional activity of employees of tax authorities

    Directory of Open Access Journals (Sweden)

    Kvashnina N.N.

    2015-11-01

    Full Text Available The article is devoted to the relationship of personal qualities and efficiency of professional activity of employees of tax authorities. In work the analysis of professional activity of the employee of the tax authority, attempt to consider a set of actions included in the notion "efficiency of professional activity", and considers personal qualities necessary, from our point of view, for the tax officials of official duties. The article presents the results of empirical research on the relationship of personal qualities and efficiency of professional activity of employees of tax authorities. The study was conducted on the basis of Inspection of Federal tax service of Russia № 26 in Moscow. In research took part the employees of the following departments: in-house departments, field departments, division of work with taxpayers, the division of debt. The relationship between identified qualities as well as differences in manifestation of studied qualities in the employees of tax bodies with different lifetime.

  7. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    Science.gov (United States)

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers.

  8. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

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

  9. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

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

  10. State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

    Science.gov (United States)

    Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

    2008-07-01

    Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

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

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

    -tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high......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...

  12. 5 CFR 950.303 - Local federations eligibility.

    Science.gov (United States)

    2010-01-01

    ... receipts based on donor designations to each member. The audit requirement is waived for newly created federations operating for less than a year as determined from the date of its IRS tax-exemption letter to...

  13. 5 CFR 950.301 - National and international federations eligibility.

    Science.gov (United States)

    2010-01-01

    ... audit requirement is waived for newly created federations operating for less than a year as determined from the date of its IRS tax-exemption letter to the closing date of the CFC application period....

  14. 78 FR 6189 - Federal Acquisition Regulation; Unallowability of Costs Associated With Foreign Contractor Excise...

    Science.gov (United States)

    2013-01-29

    ... 9000-AM13 Federal Acquisition Regulation; Unallowability of Costs Associated With Foreign Contractor... excise tax on certain Federal procurement payments to foreign persons. The rule disallows the cost associated with the 2 percent excise tax on certain foreign procurements. DATES: Effective Date: February 28...

  15. 27 CFR 40.287 - Remission of tax liability on shortage.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Remission of tax liability on shortage. 40.287 Section 40.287 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED...

  16. 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.

  17. Federal Holidays

    Data.gov (United States)

    Office of Personnel Management — Federal law (5 U.S.C. 6103) establishes the following public holidays for Federal employees. Please note that most Federal employees work on a Monday through Friday...

  18. 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.

  19. How effective has tobacco tax increase been in the Gambia? A case study of tobacco control

    Science.gov (United States)

    Nargis, Nigar; Manneh, Yahya; Krubally, Bakary; Jobe, Baboucarr; Ouma, Ahmed E Ogwell; Tcha-Kondor, Noureiny; Blecher, Evan H

    2016-01-01

    Objectives The objective of the present study was to evaluate how effective tobacco tax increase has been in increasing price of tobacco products and reducing tobacco consumption in the Gambia. In addition, it tests the hypothesis that tobacco tax revenue grows while tobacco consumption decreases as a result of tax and price increase. Setting The study is designed at the macroeconomic level to examine the import of tobacco products and revenue collected from tobacco taxation in a low-income setting. Participants The participants of this study are the government officials employed in the Ministry of Finance and Economic Affairs (MoFEA), the Gambia and the Gambia Revenue Authority, who are in charge of planning and implementing the tobacco tax policy in the Gambia. Interventions The study includes 2 consecutive interventions in tobacco tax policy in the Gambia. The first intervention was moving the tax base for the uniform specific excise tax on cigarettes from weight to pack of cigarettes in 2013. The second intervention involved increasing the excise and the environmental tax on tobacco products in 2014. Primary and secondary outcome measures The primary outcome measures were the cost, insurance and freight value and the price of tobacco products. The secondary outcome measures included the import of tobacco products and tobacco tax revenue. Results In 2013–2014, the Gambia MoFEA raised the specific excise rate, which increased price, reduced consumption and generated significantly more government revenue from tobacco products. This is a clear evidence of the win-win outcome of raising tobacco tax. In addition, the Gambia has set the example of harmonising tax rates between tobacco products that reduces the substitution between tobacco products. Conclusions The Gambia presents the best practice in tobacco taxation. There is need for documenting more country-specific evidence on the win-win outcome of raising tobacco tax. PMID:27566626

  20. The Effect of Export Tax on Indonesia’s Cocoa Export Competitiveness

    OpenAIRE

    2013-01-01

    The government of Indonesia implemented an export tax policy on cocoa beans since April 2010 in order to develop cocoa processing industry. The objective of this article is to analyze the effect of export tax on Indonesia’s cocoa export competitiveness. The results indicate that with the implementation of export tax, cocoa export product composition shift from cocoa beans to processed cocoa products. On the other hand, Indonesia’s cocoa export growth is lower than the growth of cocoa world de...

  1. THE INTERACTION OF THE TAX AND FISCAL SYSTEM TO IMPROVE THE EFFICIENCY OF TAX CONTROL

    Directory of Open Access Journals (Sweden)

    R. R. Arabov

    2014-01-01

    Full Text Available To date, one of the key tasks of the tax authorities, is the need to control cash flow. The global trend in recent years is the active use of banking and financial products to the free movement of funds abroad, withdrawal of funds in off shore and off shoroprovodyaschie zone, the legalization of illicit capital. In this connection, it is important to ensure closer cooperation of tax authorities with the credit and financial system of the state, accumulating main financial flows in the state as they move abroad.

  2. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

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

  3. Tax Rebate Winners and Losers

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    COVER STORY China, long hailed as the cheap manufacturing capital of the world, is putting financial pressure on parts of this very industry. Tax rebates favorable to textile, iron and steel industries, for example, are being cast aside and picked up by hi-tech and medical industries. While this may be a partial remedy to alleviate China’s colossal trade surplus-which irritates international neighbors-and clean up the environment, many small manufacturers are feeling the heat. Industries with high added-value are clearly winners of the new trade policies, and agriculture is too, as the government continues its efforts to boost the rural economy. But in the long run, if textile and other low-tech manufacturing can use the current rebate policy as a stimulus to add more value to their products, even they might look back and see the new trade era as more win-win than they originally thought.

  4. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

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

  5. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

    Full Text Available The study attempts to find the impact of foreign direct investment on tax revenue in Pakistan. Foreign direct investment and gross domestic product per person employed are used as independent variables and tax revenue is taken as dependent variable. Augmented Dickey Fuller, Phillips-Perron, Ng-Perron and Zivot-Andrews unit root tests are applied to find the level of integration in the time series. Auto-Regressive Distributive Lag and its error correction model are applied to find long run and short run relationships. The study finds the long run and short run relationships in the model. Foreign direct investment and gross domestic product per person employed have positive and significant impact on tax revenue. So, the study concludes the positive contribution of foreign direct investment in tax revenue in Pakistan.

  6. 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.

  7. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); A.L. Bovenberg (Lans)

    1997-01-01

    textabstractThis paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two cha

  8. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

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

  9. 27 CFR 40.164 - Special rule for taxes due for the month of September (effective after December 31, 1994).

    Science.gov (United States)

    2010-04-01

    ...) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by... electronic fund transfer. In the case of taxes not required to be remitted by electronic fund transfer as... taxes by electronic fund transfer, incurred tax liability in the amount of $30,000 for the first...

  10. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

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

  11. 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...

  12. The national strategic plan for federal aquaculture research, specific goal #4: Improve production efficiency and well-being

    Science.gov (United States)

    The 2014-2019 National Strategic Plan for Federal Aquaculture Research identifies a series of specific goals that identify research priorities for Federal agency and interagency research programs. Collectively, these priorities define research activities with the broad outcome of supporting aquacul...

  13. Tax Risk Management Practices and their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

    ... and the ability to manage those tax risks. The views of tax managers on the impact of tax risk management practices on compliance behaviour are also discussed and used to identify issues requiring further research...

  14. Tax Area Boundaries, TaxDistrictBoundary - tax district boundries, Published in 2010, Glynn County Board of Commissioners.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Other information as of 2010. It is described as 'TaxDistrictBoundary - tax district boundries'....

  15. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

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

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...... fractions under 'household waste', it has provided an important incentive for separate collection....

  16. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China plans to increase resource tax to curb waste,but the plans raise fears of inflation After a year of experimental reform on the resource tax ratio in China’s western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.

  17. Korea's 2015 cigarette tax increases.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time.

  18. Impact of Tax Reforms and Economic Growth of Nigeria: A Time Series Analysis

    Directory of Open Access Journals (Sweden)

    G.N. Ogbonna

    2012-02-01

    Full Text Available The study examines the impact of tax reforms on the economic growth of Nigeria from 1994 to 2009. To achieve the objective of the study, relevant secondary data were collected from the Central Bank of Nigeria (CBN Statistical Bulletin, Federal Inland Revenue Service (FIRS, Office of the Accountant General of the Federation, and other relevant government agencies. The data collected were analysed using relevant descriptive statistics and econometric models such as White test, Ramsey RESET test, Breusch Godfrey test, Jacque Berra test, Augmented Dickey Fuller test, Johansen test, and Granger Causality test. The results from the various test shows that tax reforms is positively and significantly related to economic growth and that tax reforms granger cause economic growth. On the basis of the findings, the study concluded that tax reforms improves the revenue generating machinery of government to undertake socially desirable expenditure that will translate to economic growth in real output and per capita basis. However, it was recommended that sustainable economic growth cannot be attained with tax reform processes except obsolete tax laws and rates are reviewed in line with macro economic objectives, corrupt-free and efficient tax administrative machinery with personnel’s and accountability and transparency of government officials in the management of tax revenue.

  19. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  20. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...