WorldWideScience

Sample records for include applicable taxes

  1. 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.

  2. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

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

  3. 26 CFR 26.2641-1 - Applicable rate of tax.

    Science.gov (United States)

    2010-04-01

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

  4. Nonconventional fuel tax credit application deadline approaches

    International Nuclear Information System (INIS)

    Lewis, F.W.; Steger, E.K.

    1992-01-01

    This paper reports that the US Federal Energy Regulatory Commission has established Dec. 31, 1992, as the deadline for producers to file Natural Gas Policy Act applications for gas produced from nonconventional fuel sources. Qualifying wells may receive tax credits ranging from 52 cents/MMBTU to 92 cents/MMBTU depending on the category and year of production. The most commonly eligible wells include tight formations, coalbed methanes, and gas from Devonian shales. FERC Order 539 allows producers to make application with the state jurisdictional agencies through Dec. 31, 1992. Many state jurisdictional agencies are willing to accept partial applications to be completed shortly thereafter

  5. 26 CFR 145.4061-1 - Application to manufacturers tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Application to manufacturers tax. 145.4061-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) § 145.4061-1 Application to manufacturers tax. The provisions of § 145.4051-1(e) (1...

  6. 27 CFR 20.31 - Applicable laws and regulations; persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... AND RUM Administrative Provisions Liability for Tax § 20.31 Applicable laws and regulations; persons liable for tax. (a) All laws and regulations regarding alcohol or rum that is not denatured, including... violation of laws or regulations pertaining to those substances. (b) Any person who produces, withdraws...

  7. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section 904(b)(2)(B) shall apply for purposes of determining the alternative minimum tax foreign tax credit under...

  8. 26 CFR 26.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.6694-1 Section 6694 penalties applicable to tax return preparer. (a) In general. For general... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return...

  9. Remote sensing application for property tax evaluation

    Science.gov (United States)

    Jain, Sadhana

    2008-02-01

    This paper presents a study for linking remotely sensed data with property tax related issues. First, it discusses the key attributes required for property taxation and evaluates the capabilities of remote sensing technology to measure these attributes accurately at parcel level. Next, it presents a detailed case study of six representative wards of different characteristics in Dehradun, India, that illustrates how measurements of several of these attributes supported by field survey can be combined to address the issues related to property taxation. Information derived for various factors quantifies the property taxation contributed by an average dwelling unit of the different income groups. Results show that the property tax calculated in different wards varies between 55% for the high-income group, 32% for the middle-income group, 12% for the low-income group and 1% for squatter units. The study concludes that higher spatial resolution satellite data and integrates social survey helps to assess the socio-economic status of the population for tax contribution purposes.

  10. 75 FR 15772 - Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits

    Science.gov (United States)

    2010-03-30

    ... Education Tax Credits AGENCY: Department of the Treasury, Departmental Offices. ACTION: Notice and request... feasibility of instituting a community service requirement as a condition for receiving a tax credit for... requirement as a condition for receiving a tax credit for tuition and related expenses. Treasury and Education...

  11. 78 FR 17777 - Tax Counseling for the Elderly (TCE) Program Availability of Application Packages

    Science.gov (United States)

    2013-03-22

    ... Internal Revenue Service Tax Counseling for the Elderly (TCE) Program Availability of Application Packages... of the availability of Application Packages for the 2014 Tax Counseling for the Elderly (TCE) Program... package to the IRS for the Tax Counseling for the Elderly (TCE) Program is May 31, 2013. All applications...

  12. 77 FR 20695 - Tax Counseling for the Elderly (TCE) Program Availability of Application Packages

    Science.gov (United States)

    2012-04-05

    ... Internal Revenue Service Tax Counseling for the Elderly (TCE) Program Availability of Application Packages... of the availability of Application Packages for the 2013 Tax Counseling for the Elderly (TCE) Program... package to the IRS for the Tax Counseling for the Elderly (TCE) Program is May 31, 2012. All applications...

  13. 75 FR 22437 - Tax Counseling for the Elderly (TCE) Program Availability of Application Packages

    Science.gov (United States)

    2010-04-28

    ... Internal Revenue Service Tax Counseling for the Elderly (TCE) Program Availability of Application Packages... of the availability of Application Packages for the 2011 Tax Counseling for the Elderly (TCE) Program... application package to the IRS for the 2011 Tax Counseling for the Elderly (TCE) Program is July 9, 2010...

  14. 76 FR 30243 - Tax Counseling for the Elderly (TCE) Program Availability of Application Packages

    Science.gov (United States)

    2011-05-24

    ... Internal Revenue Service Tax Counseling for the Elderly (TCE) Program Availability of Application Packages... of the availability of Application Packages for the 2012 Tax Counseling for the Elderly (TCE) Program... application package to the IRS for the 2012 Tax Counseling for the Elderly (TCE) Program is June 30, 2011...

  15. TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2012-09-01

    Full Text Available In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax. However, with thecoming of the financial and economical crisis in Romania, the authorities have always been concerned with attractingadditional amounts to the general consolidated budget, justification that contributed to the issue of legislativedocuments in order to limit the deduction of certain expenses incurred by entities not directly related to businessperformance, and the value added tax in respect thereof. Based on this consideration, in this paper we intend toaddress the accounting and tax implications that legislative changes applicable from May 1, 2009 [2], regarding thelimitation of deduction right for vehicles, have on both the taxable income from a firm and on the cash assets, withoutomitting to analyze the changes affecting this sector since January 1, 2012 and thereafter on July 1, 2012. Therefore,the purpose of this paper concerns, on the one hand, the fiscal approach in terms of income tax and VAT for the purchase of vehicles (including leasing, fuel and operating , maintenance and repair costs thereof, and on the otherhand, the accounting rules required for motor vehicles, owned or in use, subject to expense deduction limitation.

  16. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Science.gov (United States)

    2010-04-01

    ..., indebtedness, etc., amounted to $50,000. Decedent left his entire estate to his son. There is in effect a death... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a death tax...

  17. 76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2011-02-03

    ...- file security, tax software and accuracy. See the ETAAC application, Form 13768 for more details. The... tax administration issues in support of the overriding goal that paperless filing should be the... Tax Administration (ETA) and Refundable Credits will assure that the size and organizational...

  18. 41 CFR 301-11.27 - Are taxes included in the lodging portion of the Government per diem rate?

    Science.gov (United States)

    2010-07-01

    ... Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are taxes included in... you a maximum lodging rate of $50 per night, and you elect to stay at a hotel that costs $100 per...

  19. Environmental tax shifting in Canada : theory and application

    International Nuclear Information System (INIS)

    Taylor, A.; Hornung, R.; Cairns, S.

    2003-03-01

    Canada's leading energy and resource companies along with the Pembina Institute for Appropriate Development have collaborated in the Triple E Tax Shift Research Collaborative which examines the use of environmental tax shifting in Canada. The objective is to design, evaluate and advance federal and provincial environmental tax shifts that will influence individual behaviour and decisions to improve ecological integrity through measurable reductions in materials and energy throughput, and to maintain or increase economic competitiveness through the creation of a tax framework that would encourage businesses to improve energy efficiency. Another objective is to increase employment and social benefits through more employment opportunities and improved quality of life. Environmental tax shifting means shifting a portion of a government's tax base onto goods, services and activities associated with harmful environmental impacts that add to societal costs. Tax shifting can be implemented by offering rebates to consumers of environmental significant goods, or by adjustments to existing taxes so that environmentally sensitive goods are taxed at a lower rate than environmentally harmful goods and services. Environmental tax shifting can also be implemented by reducing existing environmental taxes and introducing a carbon dioxide emissions tax. This report is the first product of the collaboration and is intended to promote public dialogue on the subject and identify ways to implement environmental tax shifting. tabs., figs

  20. AMS at the ANU including biomedical applications

    International Nuclear Information System (INIS)

    Fifield, L.K.; Allan, G.L.; Cresswell, R.G.; Ophel, T.R.; King, S.J.; Day, J.P.

    1993-01-01

    An extensive accelerator mass spectrometry program has been conducted on the 14UD accelerator at the Australian National University since 1986. In the two years since the previous conference, the research program has expanded significantly to include biomedical applications of 26 Al and studies of landform evolution using isotopes produced in situ in surface rocks by cosmic ray bombardment. The system is now used for the measurement of 10 Be, 14 C, 26 Al, 36 Cl, 59 Ni and 129 I, and research is being undertaken in hydrology, environmental geochemistry, archaeology and biomedicine. On the technical side, a new test system has permitted the successful off-line development of a high-intensity ion source. A new injection line to the 14UD has been established and the new source is now in position and providing beams to the accelerator. 4 refs

  1. AMS at the ANU including biomedical applications

    Energy Technology Data Exchange (ETDEWEB)

    Fifield, L.K.; Allan, G.L.; Cresswell, R.G.; Ophel, T.R. [Australian National Univ., Canberra, ACT (Australia); King, S.J.; Day, J.P. [Manchester Univ. (United Kingdom). Dept. of Chemistry

    1993-12-31

    An extensive accelerator mass spectrometry program has been conducted on the 14UD accelerator at the Australian National University since 1986. In the two years since the previous conference, the research program has expanded significantly to include biomedical applications of {sup 26}Al and studies of landform evolution using isotopes produced in situ in surface rocks by cosmic ray bombardment. The system is now used for the measurement of {sup 10}Be, {sup 14}C, {sup 26}Al, {sup 36}Cl, {sup 59}Ni and {sup 129}I, and research is being undertaken in hydrology, environmental geochemistry, archaeology and biomedicine. On the technical side, a new test system has permitted the successful off-line development of a high-intensity ion source. A new injection line to the 14UD has been established and the new source is now in position and providing beams to the accelerator. 4 refs.

  2. 48 CFR 970.2903-2 - Application of State and local taxes to the Government.

    Science.gov (United States)

    2010-10-01

    ... Application of State and local taxes to the Government. It is DOE policy to secure those immunities or exemptions from state and local taxes to which it is entitled under the Federal Constitution or state laws. In carrying out this policy, the Heads of Contracting Activities shall— (a) Take all necessary steps...

  3. 75 FR 25319 - Tax Counseling for the Elderly (TCE) Program Availability of Application Packages; Correction

    Science.gov (United States)

    2010-05-07

    ... Internal Revenue Service Tax Counseling for the Elderly (TCE) Program Availability of Application Packages... document contains a correction to a notice of the Tax Counseling for the Elderly (TCE) Program Availability... Counseling for the Elderly (TCE) Program. FOR FURTHER INFORMATION CONTACT: The Grant Program Office at (404...

  4. Statistical physics including applications to condensed matter

    CERN Document Server

    Hermann, Claudine

    2005-01-01

    Statistical Physics bridges the properties of a macroscopic system and the microscopic behavior of its constituting particles, otherwise impossible due to the giant magnitude of Avogadro's number. Numerous systems of today's key technologies -- as e.g. semiconductors or lasers -- are macroscopic quantum objects; only statistical physics allows for understanding their fundamentals. Therefore, this graduate text also focuses on particular applications such as the properties of electrons in solids with applications, and radiation thermodynamics and the greenhouse effect.

  5. 48 CFR 2829.303 - Application of State and local taxes to Government contractors and subcontractors.

    Science.gov (United States)

    2010-10-01

    ... immunity from State and local sales and use taxes, the matter will be referred to the AAG/A for review, and... reviewed by the HCA before referral to the AAG/A. The referral will include all pertinent data on which the... immunity from State and local sales or use taxes. Any referral to the AAG/A for approval under this subpart...

  6. Financial Studio: Android Based Application for Computing Tax, Pension,Zakat and Loan

    OpenAIRE

    Asghar, Zubair; batool, ulfat; bibi, farheen

    2016-01-01

    This work deals with the development of android-based financial studio, an integrated application forcalculating tax, pension, zakat, and loan. Financial studio can facilitate employers of any department and otherindividuals. The application is developed using MIT app inventor-based android platform. The financial studiohas four computational modules, namely: (i) tax, (ii) pension, (iii) zakat, and (iv) loan. The system provides anintegrated environment for performing aforementioned distinct ...

  7. 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…

  8. Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

    Directory of Open Access Journals (Sweden)

    Güneş ÇETİN GERGER

    2016-07-01

    Full Text Available Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added taxes too. In this paper, we are trying to analyze the development of e-commerce in the world and e-taxation regulations and problems in the European Union (EU and Organization for Economic Cooperation and Development (OECD countries. The EU and OECD countries are making regulations in this issue. The last regulation is Base Erosion and Profit Shifting 15 point action plan in 2014. Taxation of the digital economy is the first action plan. In addition this, some regulations about taxation of digital economy are being done in Turkey in the case of Base Erosion and Profit Shifting action plan.

  9. The Applicability of Tax Treaties in Respect of Income Distributed by Luxembourgian SIF and SICAR Private Equity Funds and the Tax Consequences for Finnish Investors

    OpenAIRE

    Järvinen, Oscar

    2015-01-01

    In a globalized market for private equity investments, the risk for international double taxation has made the applicability of tax treaties all the more important. The study is concerned with private equity fund structures, where a Luxembourgian SIF or SICAR is used as fund vehicle, where the investor is resident in Finland and where the target company is resident in a third state. In such triangular investment structures the determination of the applicable tax treaty may not always be clear...

  10. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    Stensland, G.; Sunnevaag, K.

    1993-03-01

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

  11. The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and Canada

    Directory of Open Access Journals (Sweden)

    Renée Antonieta Villagra Cayamana

    2013-07-01

    Full Text Available Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention subscribed with Chile and the withholding tax rates applied to dividends, interests and royalties in the Convention subscribed with Canada, taking into account that both of the mentioned tax treaties contain most-favoured-nation clauses for those kind of income. The Ministry of Economy, as the entity in charge of negotiations of the bilateral conventions, according to Law Decree 25883, has the responsibility of negotiating future treaties with full knowledge that the terms to be included could also cause the effect to decrease the withholding tax rates of the income tax in respect to conventions already in effect, as a consequence of the most-favoured-nation clause they contain.

  12. OECD Ülkelerinde Eğlence Vergisi Uygulamaları(Amusement Tax Applications in the OECD Countries

    Directory of Open Access Journals (Sweden)

    Bernur AÇIKGÖZ ERSOY

    2010-01-01

    Full Text Available In the 17th century, “the right of the poor” was a transitory tax on the income of entertainment in favor of public assistance in France. “The right of the poor” was abolished later by the regime of Vichy, which created a permanent tax on games and entertainment to the direct benefit of the communes. Later, other European countries followed the example of France by introducing a so-called amusement tax. The paper is organized as follows: The first part presents the historical development and theoretical base of amusement tax and amusement tax applications in the OECD countries. The second part shows the amusement tax application in Turkey, and the last part resumes arguments in favor of the maintenance or an abolishment of the tax on entertainment.

  13. The Applicability of the Risk Analysis System in Tax Audit Effectiveness (A Sample Application on Gaziantep Carpet Sector

    Directory of Open Access Journals (Sweden)

    Atilla Ahmet UĞUR

    2016-12-01

    Full Text Available Tax audit which is an undeniable part of the correct collection of taxes covering a significant portion of public expenditure is increasingly important in our tax where the basis of the declaration is valid. The necessity of tax audit to be effective is accepted by everyone without a doubt, but the issue of efficiency in tax audit has always been a problem. The effectiveness of tax audit is increasingly important in terms of the fiscal policy of the country and therefore of general economic policy. Various options have been put forward on ways to improve the efficiency of tax audit. One of these options is the risk analysis method. Risk analysis is an activity in which taxpayer's activities are analyzed in terms of groups and sectors through the risk analysis system which is formed by collecting all kind of information data and statistics and it is the activity to identify risk areas in this way. In this sense this study addresses a sample application of the risk analysis system for the Gaziantep Carpet Sector.

  14. 26 CFR 1.1382-7 - Special rules applicable to cooperative associations exempt from tax before January 1, 1952.

    Science.gov (United States)

    2010-04-01

    ... and Their Patrons § 1.1382-7 Special rules applicable to cooperative associations exempt from tax... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Special rules applicable to cooperative associations exempt from tax before January 1, 1952. 1.1382-7 Section 1.1382-7 Internal Revenue INTERNAL...

  15. Environmental taxes

    DEFF Research Database (Denmark)

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

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

  16. Comparing the effect of the application of thin capitalization rules on the tax burden of taxpayers in the Czech Republic with respect to detailed definition of joint persons

    Directory of Open Access Journals (Sweden)

    Veronika Sobotková

    2010-01-01

    Full Text Available Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative chaos. Due to these reasons, lawmakers subjected them to an essential transformation in 2009 in effort to adjust a stricter regime for the application of thin capitalization rules and to enact their uniform assertion in all credit and loan contracts including annexes regardless of closing date from the beginning of taxing period 2010. In this connexion, a uniform definition was stipulated of joint persons concerned by the rules, which may in some cases adversely affect the assessment base of the taxpayer. The paper investigates the effect of a uniform application of thin capitalization rules including the definition of joint persons in the corporate assessment base in the tax period of 2010 and compares on the basis of comparative analysis whether the original application of rules prior to the tax period of 2010 was more favourable for taxpayers from the taxation point of view or not. The comparison is carried out on model examples on which we veri­fied which procedure is optimal for taxpayers from the taxation point of view. With respect to our findings, the paper also contains a proposal for amendment in the income tax law so that the appli­cation of thin capitalization rules in force since the tax period of 2010 does not impose excessive tax burden on taxpayers.

  17. 77 FR 57451 - Regulations Regarding the Application of Section 172(h) Including Consolidated Groups

    Science.gov (United States)

    2012-09-17

    ... the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple.... Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103... of the loss. The corporate equity reduction transaction rules of section 172(b)(1)(E) and (h) were...

  18. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  19. Impacts of the application of the reverse charge mechanism of the value added tax

    Directory of Open Access Journals (Sweden)

    Miloš Grásgruber

    2013-01-01

    Full Text Available Reverse charge mechanism is considered to be a specific mechanism when applying the value added tax. The liability to declare and pay the output tax is transferred to the recipient of the fulfillment within the reverse charge mechanism. Since Apri1 1, 2011 there has been extended the application of the reverse charge mechanism to the domestic (home fulfillments and since this date the mechanism has been applied to the delivery of slag, waste and metal scrap, defined in the Annex 5 and to the trading with the greenhouse gas emissions allowances. Since January 1, 2012 the reverse charge mechanism has been applied also for construction and assembly works which leads to a significant extension of VAT payers which this provision may affect. The paper will evaluate the impacts of the application of the reverse charge mechanism to the provider and the recipient of the taxable fulfillments, mainly for the construction works. There will be evaluated also the impacts of the administrative burden related to the evidence of the reverse charge mechanism for the tax entity and also for the tax administrator.

  20. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Science.gov (United States)

    2010-04-01

    ..., examine or review books and records, business operations, documents, or other evidence to verify... refund in this context does not include a discounted fee or alternative billing arrangement for the... international tax advice for the taxpayer after all events have occurred subject to a different engagement for...

  1. Tax Incentives in Kosovo Tax System

    Directory of Open Access Journals (Sweden)

    Bedri Peci

    2016-08-01

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

  2. Tax Incentives in Kosovo Tax System

    OpenAIRE

    Bedri Peci

    2016-01-01

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

  3. Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2009-01-01

    Full Text Available The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

  4. Supporting strategies as application of an energy tax

    International Nuclear Information System (INIS)

    Ott, W.; Iten, R.; Dettli, R.

    1999-10-01

    The present interim report is the result of the debates within a working group set up for the preparation of the application of the supporting measures planned in Switzerland by the authorities in order to promote energy conservation and renewable-energy use. The goals and principles to be applied are first presented. The aim of the supporting strategy is to reduce environmental pollution and its follow-up costs; valuable impetus shall be also given to innovation and commercialisation of new products, in order to get a sustainable energy effect along with a contribution to economic development. The system to be built up shall be flexible and evolve according to continuous experience and to market needs. The authors describe for the 5 sectors considered (autonomous energy production units, buildings, electrical appliances, transportation, industry) the supporting models they suggest. They consider then the structures to be built up in order to fulfil the principle of the powers' separation: strategic decisions shall be made by a committee advising the Swiss Federal Office of Energy, whereas the cantons (=regional governments) and the agencies set up by the private industry shall be in charge of the execution of the measures

  5. Implementation of Naive Bayes Classifier Algorithm to Evaluation in Utilizing Online Hotel Tax Reporting Application

    Directory of Open Access Journals (Sweden)

    R. Dimas Adityo

    2017-10-01

    Full Text Available The current implementation of tax reporting regional Pasuruan hotels have used online (Web-based, with the aim of reporting systems can run effectively and efficiently in receiving the financial statements especially from taxpayer property. Pasuruan as one small town quite rapidly in East Java, have implemented role models online tax filing system starting in 2015, with the amount of 6 hotels, there are several classes of hotels ranging from the budget class up to class three stars. After the application of the system running for 18 months (2015-2016, from existing data, conducted research on the analysis of the level of compliance of taxpayers reporting incomes in a hotel. On the research was designed and built a system to evaluate the level of compliance with the performance from the taxpayer (WP in the 2nd year (2016 and are classified in categories (1 the taxpayer (WP very obedient (ST, (2 the taxpayer (WP is quite obedient (CT, (3 Taxpayers (WP less obedient (KT. Input data will be processed using the technique of data mining algorithms Naive Bayes Classifier (NBC to form the table of probability as a basis for the process of classification levels of taxpayer compliance. Based on the results of the measurement, the test results show with an accuracy of 50% i.e. 3 taxpayers is the very obedient (ST to pay taxes. Then from the classification, the study could be made of recommendation solutions to guide the taxpayer in reporting revenues well and true.

  6. 34 CFR 661.20 - What must an application include?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What must an application include? 661.20 Section 661.20 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION BUSINESS AND INTERNATIONAL EDUCATION PROGRAM How Does One Apply for a...

  7. 34 CFR 429.20 - What must an application include?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What must an application include? 429.20 Section 429.20 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF VOCATIONAL AND ADULT EDUCATION, DEPARTMENT OF EDUCATION BILINGUAL VOCATIONAL MATERIALS, METHODS, AND TECHNIQUES PROGRAM...

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

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2008-01-01

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

  9. VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2010-01-01

    Full Text Available The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“ should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

  10. 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.

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

    OpenAIRE

    Zhu, Z.; Krug, B.

    2005-01-01

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

  12. The physics of semiconductors an introduction including nanophysics and applications

    CERN Document Server

    Grundmann, Marius

    2016-01-01

    The 3rd edition of this successful textbook contains ample material for a comprehensive upper-level undergraduate or beginning graduate course, guiding readers to the point where they can choose a special topic and begin supervised research. The textbook provides a balance between essential aspects of solid-state and semiconductor physics, on the one hand, and the principles of various semiconductor devices and their applications in electronic and photonic devices, on the other. It highlights many practical aspects of semiconductors such as alloys, strain, heterostructures, nanostructures, that are necessary in modern semiconductor research but typically omitted in textbooks. Coverage also includes additional advanced topics, such as Bragg mirrors, resonators, polarized and magnetic semiconductors, nanowires, quantum dots, multi-junction solar cells, thin film transistors, carbon-based nanostructures and transparent conductive oxides. The text derives explicit formulas for many results to support better under...

  13. The Physics of Semiconductors An Introduction Including Nanophysics and Applications

    CERN Document Server

    Grundmann, Marius

    2010-01-01

    The Physics of Semiconductors contains ample material for a comprehensive upper-level undergraduate or beginning graduate course, guiding readers to the point where they can choose a special topic and begin supervised research. The textbook provides a balance between essential aspects of solid-state and semiconductor physics, on the one hand, and the principles of various semiconductor devices and their applications in electronic and photonic devices, on the other. It highlights many practical aspects of semiconductors such as alloys, strain, heterostructures, nanostructures, that are necessary in modern semiconductor research but typically omitted in textbooks. Coverage also includes additional advanced topics, such as Bragg mirrors, resonators, polarized and magnetic semiconductors. The text derives explicit formulas for many results to support better understanding of the topics. The Physics of Semiconductors requires little or no prior knowledge of solid-state physics and evolved from a highly regarded two...

  14. 41 CFR 301-11.28 - As a traveler on official business, am I required to pay applicable lodging taxes?

    Science.gov (United States)

    2010-07-01

    ... official business, am I required to pay applicable lodging taxes? 301-11.28 Section 301-11.28 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES General Rules § 301-11.28 As a traveler on official business...

  15. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax......This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama.......01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s...

  16. 27 CFR 28.131 - Application for return of wines withdrawn without payment of tax.

    Science.gov (United States)

    2010-04-01

    ... numbers of the containers to be returned. In the case of bottled wines, the number and size of the bottles in each case. (g) Total quantity in wine gallons for each separate tax class of wines to be returned... wines withdrawn without payment of tax. 28.131 Section 28.131 Alcohol, Tobacco Products and Firearms...

  17. Tax Incentives and Business Investment: New Evidence from Mexico

    OpenAIRE

    Ramirez Verdugo, Arturo

    2005-01-01

    This paper provides new evidence on the response of business investment to tax incentives. I use the variation provided by recent reforms to the Mexican corporate tax system, including the elimination and reintroduction of accelerated depreciation allowances applicable to investment undertaken outside the three main Mexican metropolitan areas. I show that investment is very sensitive to changes in tax variables and interest rates, with an estimated elasticity of investment with respect to the...

  18. Evaluating input- and stock-based tax incentives to reduce and reallocate phosphor application across farm types

    DEFF Research Database (Denmark)

    Hansen, Line Block; Thorsen, Bo Jellesmark; Hasler, Berit

    2014-01-01

    A non-linear agricultural optimisation model for a water catchment area is constructed and used to analyse the effect on agricultural soil-P accumulation from implementation of two tax systems. Regulation of P in the agricultural sector is central to reduce the risk of damaging aquatic eco...... addresses all P sources at the farm, including the soil P content, whereas a mineral-fertilizer P tax addresses only the fertilizer input. Taking the temporal and spatial dynamics of a catchment area into account, this paper focuses on how the two economic instruments can be used to improve the interactions...

  19. Excise Taxes with Multiproduct Transactions

    OpenAIRE

    Stephen F. Hamilton

    2009-01-01

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

  20. 30 CFR 250.1007 - What to include in applications.

    Science.gov (United States)

    2010-07-01

    ... design characteristics of the associated pipeline are in accordance with applicable regulations. (2) A...); the rated working pressure, as specified by ANSI or API, of all valves, flanges, and fittings; the... additional design precautions you took to enable the pipeline to withstand the effects of water currents...

  1. Behaviour of radionuclides in meadows including countermeasures application

    International Nuclear Information System (INIS)

    Prister, B.S.; Ivanov, Yu.A.; Perepelyatnikov, G.P.; Il'yn, M.I.; Belli, M.; Sanzharova, N.I.; Fesenko, S.V.; Alexakhin, R.M.; Bunzl, K.; Petriaev, E.P.; Sokolik, G.A.

    1996-01-01

    Main regularities of the behaviour of ChNPP release radionuclides in components of meadow ecosystems are considered. Developed mathematical model of radionuclide migration in components of meadow ecosystems is discussed. Radioecological classification of meadow ecosystems is proposed. Effectiveness of countermeasures application in meadow ecosystems is estimated

  2. Smart Antenna Skins, including Conformal Array, MMICs and Applications

    NARCIS (Netherlands)

    Bogaart, F.L.M. van den

    2000-01-01

    Low-cost technologies are presented for future space-borne and airborne SAR systems. These technologies include state-of-the art highly integrated circuits to miniaturise front-end, solutions to lower-cost interconnection technologies, new beamforming aspects and new architectures. The MMICs address

  3. Distributional consequences of environmental taxes

    International Nuclear Information System (INIS)

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

    2001-11-01

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

  4. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

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

  5. Whither the Marriage Tax?

    OpenAIRE

    James Alm; J. Sebastian Leguizamon

    2015-01-01

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

  6. Waiting for tax credits

    International Nuclear Information System (INIS)

    Sheinkopf, K.

    1992-01-01

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

  7. TAX BENEFITS FOR REGIONAL BUSINESS: NEED, SUFFICIENCY, EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Irina P. Dovbiy

    2018-03-01

    Full Text Available The article analyzes the tax benefits for the enterprises of Russia. Their analysis is carried out in the context of territorial affiliation of tax benefit. Tax benefits were granted as anti-crisis measures: promotion of entrepreneurship, reduction of informal employment, implementation of investment projects. Their granting was often characterized by haphazard nature. There were cases of abuse in the application of tax benefits. The entrepreneur must be ready to prove their right to benefits. Tax benefits have a triple effect: economic, fiscal-budgetary, social. The state tax policy allowed reducing the level of debt burden for 2016. Simultaneously, the increase in tax and non-tax revenues of the consolidated budgets was ensured. The authors analyze the regional and sectoral tax benefits. They are very diverse, especially for small businesses. This is due to socio-economic differentiation of regions. The magnitude of the regional tax burden is determined by the complex of factors: external and internal. The application of tax benefits is associated with big problems. First of all, this is a concealment of income. Secondly, there is a problem of “double” taxation. Difficulties are also associated with applying individual tax regimes: special economic zones, territories of advanced development. The problem of drawing “out of the shadow” of selfemployed citizens is very acute. There must be a special fee regime for them: there is no guarantee of employment for such citizens. The problems of regional taxation of entrepreneurial activity include, on the one hand, the availability and development of various benefits, and on the other hand, their nonsystem character, the impossibility of identifying and using various mechanisms in the aggregate, for example, the mechanisms for the development of entire industries and social directions in entrepreneurship. The authors emphasize that the conditions in which the modern economy of Russia is

  8. Alcohol tax, consumption and mortality in tsarist Russia: is a public health perspective applicable?

    Science.gov (United States)

    Norström, Thor; Stickley, Andrew

    2013-04-01

    The public health perspective on alcohol comprises two main tenets: (i) population drinking impacts on alcohol-related harm and (ii) population drinking is affected by the physical and economic availability of alcohol, where alcohol taxes are the most efficient measure for regulating consumption. This perspective has received considerable empirical support from analyses of contemporary data mainly from Europe and North America. However, as yet, it has been little examined in a historical context. The aims of the present article are to use data from tsarist Russia to explore (i) the relation between changes in the tax on alcohol and per capita alcohol consumption and (ii) the relation between per capita alcohol consumption and alcohol mortality. The material comprised annual data on alcohol taxes, alcohol consumption and alcohol mortality. The tax and alcohol consumption series spanned the period 1864-1907 and the mortality data covered the period 1870-94. The data were analysed by estimating autoregressive integrated moving average models on differenced data. Changes in alcohol taxes were significantly associated with alcohol consumption in the expected direction. Increases in alcohol consumption, in turn, were significantly related to increases in alcohol mortality. This study provides support for the utility of the public health perspective on alcohol in explaining changes in consumption and alcohol-related harm in a historical context. We discuss our findings from tsarist Russia in the light of experiences from more recent alcohol policy changes in Russia.

  9. Prospects for tax reform in China following the 18th CPC National Congress

    OpenAIRE

    Yang, Zhiyong

    2015-01-01

    After the 18th National Congress, the Chinese government should speed up tax reform and tax reduction. Tax structure should switch to direct tax. Consumption tax reform of lower tax burden could start within a short time. Replacing business tax by value-added tax should be quickly completed. Personal income tax reform should move toward comprehension. Uneven resource distribution should be taken into consideration in resource tax reform. Property tax should be included in the local financing ...

  10. 76 FR 4725 - Hewlett Packard Company Application Services Division Including Workers Whose Unemployment...

    Science.gov (United States)

    2011-01-26

    ... Employment and Training Administration Hewlett Packard Company Application Services Division Including..., applicable to workers of Hewlett Packard Company, Applications Services Division, Fishers, Indiana. The... provide consulting and application development services for Hewlett Packard Company and its customers. New...

  11. Powerful subjects of tax law enforcement

    Directory of Open Access Journals (Sweden)

    Igor Dementyev

    2017-01-01

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

  12. Tax policy

    International Nuclear Information System (INIS)

    1990-07-01

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

  13. 26 CFR 48.4217-2 - Limitation on amount of tax applicable to certain leases.

    Science.gov (United States)

    2010-04-01

    ... each case, such as sales actually made, the nature of the advertising, sales literature, and other... the basis of sale price. Such limitation on the amount of the tax applies with respect to the lease of... the one being leased if it periodically and recurringly makes bona fide offers for sale of such...

  14. 27 CFR 53.104 - Limitation on amount of tax applicable to certain leases.

    Science.gov (United States)

    2010-04-01

    ... made, the nature of the advertising, sales literature, and other means used to effectuate sales. It is... further lease, of an article which, if sold, would be subject to tax on the basis of sale price. Such... periodically and recurringly makes bona fide offers for sale of such articles in the regular course of...

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

    OpenAIRE

    Coleman, Stephen

    1996-01-01

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

  16. Évaluation de l'application par l'Afrique du Sud d'une taxe d'accise ...

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

    Évaluation de l'application par l'Afrique du Sud d'une taxe d'accise sur les boissons sucrées. Les maladies non transmissibles, qui contribuent de façon marquée à la charge de morbidité de l'Afrique du Sud sont largement causées par l'obésité et les maladies associées. La prévalence de l'obésité a augmenté de 30 ...

  17. Product Tax Modelling in INFORGE

    OpenAIRE

    Mönnig, Anke

    2008-01-01

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

  18. The Permanent Establishment of Insurance: Critical Analysis of its Application from the Colombian Tax Perspective

    OpenAIRE

    Cabrera Cabrera, Omar Sebastián

    2017-01-01

    Double Taxation Conventions provide several categories of permanent establishments depending on their purpose and nature. In this sense, the United Nations tax convention set forth a special hypothesis so-called the permanent establishment of insurance, which is not a typical element in the Organisation for Economic Co-operation and Development, OECD (OCDE, in Spanish) Model. However, the scope of the current wording excludes the agents of an independent status, which has generated criticism ...

  19. Role of embodied energy in the European manufacturing industry: Application to short-term impacts of a carbon tax

    International Nuclear Information System (INIS)

    Bordigoni, Mathieu; Hita, Alain; Le Blanc, Gilles

    2012-01-01

    Role of energy in the manufacturing industry is a major concern for energy and environmental policy design. Issues like energy prices, security of supply and carbon mitigation are often connected to the industry and its competitiveness. This paper examines the role and consequences of embodied energy in the European industry. To this end, a multi-regional input–output analysis including 59 industrial sectors for all European Union countries and 17 more aggregated industries for other regions of the World is developed. Other segments of the economy are not included. This base is combined with energy consumption, carbon emission as well as bilateral trade data for every sector in all included countries. Our main result is that embodied energy in manufactured products' imports represents a significant aspect of the energy situation in European industries, with quantities close to the direct energy consumption. These flows can further be broken down for detailed analysis at the sector level thanks to the number of distinct industries included. Results demonstrate that an important part of embodied energy inside European products is not concerned with domestic energy price changes. In addition, a European-wide carbon tax would induce an unbalanced burden on industries and countries. - Highlights: ► We calculate embodied energy and carbon flows in the European and World industry. ► A multi-regional input–output analysis is used with a detailed nomenclature. ► National industries' energy prices dependence is a domestic issue. ► With a European carbon tax energy-intensive industries would be penalised. ► Such a tax may also induce competition distortion among EU countries.

  20. 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

  1. System of National Accounts as an Information Base for Tax Statistics

    Directory of Open Access Journals (Sweden)

    A. E. Lyapin

    2017-01-01

    Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

  2. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

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

  3. THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Adrianto Dwi Nugroho

    2015-02-01

    Full Text Available The Final Withholding Tax (hereinafter, FWHT requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not  been  defined  clearly  in  FWHT  regime  in  Indonesia.  The  study  shows  that  conceptually,  there  are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final. 

  4. THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Adrianto Dwi Nugroho

    2015-02-01

    Full Text Available The Final Withholding Tax (hereinafter, FWHT requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not  been  defined  clearly  in  FWHT  regime  in  Indonesia.  The  study  shows  that  conceptually,  there  are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE concept, which provides basis for any withholding system in taxation.   Pajak Penghasilan (selanjutnya, PPh Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.

  5. An alternative policy evaluation of the British Columbia carbon tax: broadening the application of Elinor Ostrom's design principles for managing common-pool resources

    Directory of Open Access Journals (Sweden)

    Karine Lacroix

    2015-06-01

    Full Text Available Climate change is putting infrastructure, food supply, water resources, ecosystems, and human health at risk. These risks will be exacerbated depending on the degree of additional greenhouse gas emissions. Urgent action is needed to limit the severity of impacts associated with further warming. British Columbia (BC has taken action to reduce greenhouse gas emissions from carbon-based fuels by introducing a carbon tax in 2008. As an innovative approach to climate change mitigation, especially in North America, studies evaluating its effectiveness are valuable. We assessed the long-term viability potential of the BC carbon tax using common pool resource design principles, a novel application of the design principles to environmental policy. We found that the design principles can be applied productively to environmental policy and larger scale air pollution problems. With regard to the BC carbon tax, our findings suggest that closer monitoring of user behavior, further increases of the tax over time, and pursuing efforts for a more elaborate system of nested enterprises and interjurisdictional cooperation could increase the long-term success of the BC carbon tax. We also found that the design principles allowed us to more comprehensively reach conclusions regarding the broader effectiveness of the tax when compared to existing policy analysis. Traditionally, climate policy evaluation has focused on the end goal without considering broader constraints and issues of resource allocation. We suggest that common pool resource theory, which is based on strong theoretical principles and encourages reflexivity, will be able to address those limitations.

  6. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

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

  7. Canadian Income Tax Reporting Requirement PROTECTED

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

    test

    Pursuant to paragraph 221(1)(d) of the Income Tax Act, payments made by federal Crown corporations (IDRC) under applicable service contracts (including contracts involving a mix of goods and services and services provided abroad) must be reported on a T1204 Government Service Contract Payment slip. To enable ...

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

    OpenAIRE

    Azémar, Céline; Dharmapala, Dhammika

    2016-01-01

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

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

    OpenAIRE

    Xu, Yiyi

    2011-01-01

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

  10. The Evaluation Of Pre-Taxation Practice In Terms Of The Effects To Tax System Within The Frame Of The New Income Tax Draft Law

    Directory of Open Access Journals (Sweden)

    Fevzi Rıfat ORTAÇ

    2016-07-01

    Full Text Available It is possible to define pre-taxation, as taxing the payment that arises because of taxable transactions before payment to the owner, on account of the tax that will accrue in the future. In fact, pre-taxation has been applied in Turkish tax system all along with the names such as “stoppage, withholding, deduction at source, deduction” as a taxation method and tax security measure. It is thought that stoppage is possitive for the ease of collection, combating with unrecorded and reducing the cost of collection. On the other hand, it is claimed that it has negative effects in terms of including income completely and the creation of a fair tax system. In legacy application, especially, the trend to leave from declaration system puts forward the stoppage practice but at the same time it causes various problems about equity and effectiveness in taxation. The New Income Tax Draft Law that collects the income tax and corporation tax in a single law as taxes on income, makes some changes at pre-taxation. In this study, the regulations of the New Income Tax Draft Law about the application of pre-taxation will be evaluated comparatively with the existing legislation, the problems and solution proposals will be discussed.

  11. 48 CFR 29.101 - Resolving tax problems.

    Science.gov (United States)

    2010-10-01

    ... applicable contract terms and to the pertinent tax laws and regulations. Therefore, when tax questions arise, contracting officers should request assistance from the agency-designated legal counsel. (b) To keep treatment... CONTRACTING REQUIREMENTS TAXES General 29.101 Resolving tax problems. (a) Contract tax problems are...

  12. Taxing energy

    International Nuclear Information System (INIS)

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

    1990-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Eva Andrés Aucejo

    2017-12-01

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

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

    International Nuclear Information System (INIS)

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

    1993-01-01

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

  15. Tax asymmetries and corporate income tax reform

    OpenAIRE

    Myers, Stewart C.; Majd, Saman.

    1986-01-01

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

  16. Tax Culture as Tax Administration Staff Phenomenon

    OpenAIRE

    Viktor Synchak

    2013-01-01

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

  17. Responsible Investment: Taxes and Paradoxes

    Directory of Open Access Journals (Sweden)

    Knuutinen Reijo

    2017-12-01

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

  18. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

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

  19. 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.

  20. A multi-period analysis of a carbon tax including local health feedback: an application to Thailand

    Energy Technology Data Exchange (ETDEWEB)

    Li, J.C. [International Food Policy Research Inst. (United States)

    2006-06-15

    An ancillary benefit of Greenhouse Gas (GHG) mitigation refers to a benefit derived from GHG mitigation that is in addition to the reduction in adverse impacts of global climate change. One type of ancillary benefits of GHG mitigation is reduced local conventional pollutants, which is associated with improved health. Middle-income countries like Thailand are in unique positions to obtain large ancillary health gains from reduced local conventional pollutants when GHG is mitigated by curbing fossil fuel consumption. (Author)

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

    Directory of Open Access Journals (Sweden)

    Tsydypova A.V.

    2016-07-01

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

  2. 30 CFR 285.906 - What must my decommissioning application include?

    Science.gov (United States)

    2010-07-01

    ... provide one paper copy and one electronic copy of the application. Include the following information in... discharge of pollutants, including marine trash and debris, into the offshore waters. (k) A statement of...

  3. TAX PLANNING: OPTIMIZATION TOOL OF DEBTS TOWARDS THE BUDGET

    Directory of Open Access Journals (Sweden)

    Anatol GRAUR

    2017-06-01

    Full Text Available Tax planning is complex of measures,consisting in the reduction of tax payments under the law. Tax planning at the enterprise starts from the initial structuring of businesses and activities and can be carried out both at entity level (corporate and the individual (individual. Compared to tax evasion, tax planning is performed only under the law by avoiding taxes. Avoiding or reducing taxes is possible by organizing activities in such a way that the law allows reducing the tax base or tax rate. Optimization of tax payments is possible by organizing the work in such a way, so as the legislation avoids or reduces the tax base,tax rates and tax incentives application.

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

    OpenAIRE

    Levišauskaitė, Kristina; Šinkūnienė, Kristina

    2010-01-01

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

  5. Optimal Tax Routing : Network Analysis of FDI Diversion

    NARCIS (Netherlands)

    van 't Riet, Maarten; Lejour, Arjen

    2017-01-01

    The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax

  6. Ireland unveils petroleum tax measures

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

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

  7. Equity Effects of the Tax Reform Act of 1986

    OpenAIRE

    Jane G. Gravelle

    1992-01-01

    The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.

  8. 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. ...

  9. 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...

  10. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Science.gov (United States)

    2010-10-01

    ... and taxes include fees and charges for doing business that are levied by the government of the country... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital...

  11. Effects of carbon tax

    International Nuclear Information System (INIS)

    Michelini, M.

    1992-01-01

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

  12. Improvement of Tax Incentives of Small Innovative Business in Russia and Abroad

    Directory of Open Access Journals (Sweden)

    Olga Valeryevna Nikulina

    2016-06-01

    Full Text Available In modern conditions activity of small innovative business, as the most flexible component of the innovation economy of the country is particularly important. However, due to the specifics of their activities small innovative business needs state support, including in the field of a tax policy. In this connection, consideration of tax incentives for small innovative business activity is relevant and timely. The purpose of this study is to identify the main directions of improvement of tax incentives for small innovative business in Russia through the use of foreign experience. The study used data analysis and comparisons to identify features of the tax incentives of small innovative business in Russia and abroad. In determining the main directions of improving, the study used the method of forecasting on the basis of the results of the analysis and comparison. The article described the basic instruments of tax incentives for activities of small innovation business in Russia. The article analyzed foreign experience of application of tax privileges and preferences. The article developed and substantiated recommendations on the improvement of the Russian system of tax incentives of activity of small innovative business. The authors make conclusion that the Russian system of tax incentives is ineffective and needs to be reformed by increasing the number of tax benefits, and the development of a special tax regime through the use of foreign experience.

  13. Municipalities as the subjects of tax administration in the Republic of Lithuania.

    Directory of Open Access Journals (Sweden)

    Bronius Sudavicius

    2017-01-01

    Full Text Available УДК 342.5+347.73The subject. Article deals with problem of the participation of the municipalities in tax administration in the Republic of Lithuania.The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of LithuaniaThe methodology of the research includes the analysis of Constitution and legislation of Republic of Lithuania, system analysis, logical-analytical method.Results, scope of it’s application. The existence of a unified state tax system, does not mean that the administrative-territorial unit (municipality do not possess certain powers upon the introduction of taxes and (or in the regulation of their collection. So, municipalities obtain part of the revenue by taxes, which rates are established by the councils of municipalities, not exceeding statutory dimensions, etc. Participation of municipalities in tax administration bases on the provisions of the Constitution on the law of the administrative territorial units to self-government and to have their own budget.Elements of centralization and decentralization, based on the recognition of the single state tax system, are combined in Lithuania in the determination of tax competence.The tax legislation of the Republic of Lithuania almost does not provide for local governments to participate in the tax collection process or in monitoring their collection.Tax laws provide the right to local authorities to refine (adjust the individual elements of taxes, although the establishment of these elements remain the exclusive right of bodies of the state (central authorities. Besides, local authorities have the right to establishment and the provision of common and individual tax benefits, the right to use the incomes received in the form of taxes, etc.Conclusions. Local authorities are involved in the process of tax regulation and possess a certain autonomy in this area – the Council of the municipality has the right to adjust tax

  14. 40 CFR 725.355 - Information to be included in the TME application.

    Science.gov (United States)

    2010-07-01

    ... or the environment as a result of the test marketing. The TME application must be in writing and must... 40 Protection of Environment 30 2010-07-01 2010-07-01 false Information to be included in the TME application. 725.355 Section 725.355 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED...

  15. 34 CFR 606.11 - What must be included in individual development grant applications?

    Science.gov (United States)

    2010-07-01

    ... development grant applications? In addition to the information needed by the Secretary to determine whether... application for a development grant must include— (a) The institution's comprehensive development plan; (b) A... 34 Education 3 2010-07-01 2010-07-01 false What must be included in individual development grant...

  16. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

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

  17. Fund Raising After Tax Reform.

    Science.gov (United States)

    McNamee, Mike

    1987-01-01

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

  18. 34 CFR 607.11 - What must be included in individual development grant applications?

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What must be included in individual development grant applications? 607.11 Section 607.11 Education Regulations of the Offices of the Department of Education... Does an Institution Apply for a Grant? § 607.11 What must be included in individual development grant...

  19. Taxpayers rights in the exchange of information between Tax Administrations

    Directory of Open Access Journals (Sweden)

    Teodoro Cordón Ezquerro

    2014-07-01

    Full Text Available This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario.

  20. Optimal Tax Routing: Network Analysis of FDI Diversion

    OpenAIRE

    van 't Riet, Maarten; Lejour, Arjen

    2017-01-01

    The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods. We find that treaty shopping leads to an average potential reduction of the tax burden on repatriated dividends of about 6 percentage points. Moreover, a...

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

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

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

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

    OpenAIRE

    Tarsitano, Alberto

    2014-01-01

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

  3. Planning, Promoting and Passing School Tax Issues. [Revised Edition].

    Science.gov (United States)

    Whitman, Robert L.; Pittner, Nicholas A.

    This book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

  4. 20 CFR 606.20 - Cap on tax credit reduction.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f) of...

  5. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Avoidance of tax credit reduction. 606.23 Section 606.23 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g) of...

  6. 26 CFR 44.4901-1 - Payment of special tax.

    Science.gov (United States)

    2010-04-01

    ...; if not, the residence address. Special tax stamps will be transmitted by ordinary mail, unless it is... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Payment of special tax. 44.4901-1 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Miscellaneous and General Provisions Applicable...

  7. 48 CFR 31.205-41 - Taxes.

    Science.gov (United States)

    2010-10-01

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

  8. Taxonomy of energy taxes. [By states

    Energy Technology Data Exchange (ETDEWEB)

    1979-09-01

    This report provides the US DOE with a taxonomy of the direct Federal, state, and local taxes that differentially affect energy markets, including features of general taxes that affect energy differentially; and describes some of the important analytical questions associated with the taxes included in the taxonomy. First, the report discusses energy taxation within the broad context of energy production and use. The second part includes the formal taxonomy and a detailed breakdown of energy taxes by taxing authority and suggests the important issues that are likely to arise in an analysis of energy taxation.

  9. Tax incentives and enhanced oil recovery techniques

    International Nuclear Information System (INIS)

    Stathis, J.S.

    1991-05-01

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

  10. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  11. Tax compliance under tax regime changes

    OpenAIRE

    Heinemann, Friedrich; Kocher, Martin G.

    2010-01-01

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

  12. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

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

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

    International Nuclear Information System (INIS)

    Stein, Roland M.; Thoms, Anahita

    2016-01-01

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

  14. CO2 taxes, double dividend and competition in the energy sector: Applications of the Danish CGE model ECOSMEC

    International Nuclear Information System (INIS)

    Goertz, M.; Hansen, J.V.; Larsen, M.

    1999-01-01

    In this paper we develop a new CGE model of the Danish economy with the acronym ECOSMEC (Economic COuncil Simulation Model with Energy markets and Carbon taxation). The model is a hybrid of two existing static models developed by respectively the Secretariat of the Danish Economic Council and by the MobiDK model project in the Ministry of Business and Industry. Distinct features of the ECOSMEC models are a rather disaggregated modelling of energy demand and supply, introduction of various market structures in the energy sector, and a consistent specification of different household types. The simulations presented in the paper have the following implications: Firstly, a uniform CO 2 tax of approximately 300 DKK per ton could reduce emissions by 20 per cent in a scenario with perfect competition in the energy sector. Secondly, a double dividend (reduced emissions and increased welfare) could be gained by using the CO 2 tax revenue for reducing distorting income taxes. However, the double dividend result depends decisively on the applied elasticity of substitution between consumption and leisure. Thirdly, assuming different market structures in the energy sector influences the uniform CO 2 tax needed to reach a given emission target. Fourthly, the empirical aguments for differentiated CO 2 taxes motivated by imperfect energy markets are weak. Fifthly, the Danish economy could benefit from a deregulation of the electricity and district heating sector with respect to welfare and economic activity. This result holds also if CO 2 emissions are kept constant. (au)

  15. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Science.gov (United States)

    2010-12-03

    .... Submission of a tax return in paper form includes the direct or indirect transmission, sending, mailing, or... other provision of law. The definition of file or filed by a tax return preparer or a specified tax... preparer or a specified tax return preparer in non-electronic form includes the direct or indirect...

  16. Tax penalty payment and the “non bis in idem” principle

    Directory of Open Access Journals (Sweden)

    Marie Karfíková

    2017-01-01

    Full Text Available The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5 of the

  17. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

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

  18. The welfare cost of a global carbon tax when tax revenues are recycled

    International Nuclear Information System (INIS)

    Jaeger, William K.

    1995-01-01

    This paper assesses the welfare cost of a global carbon tax when tax revenues finance reductions in existing revenue-raising taxes. The analysis finds that by lowering the excess burden from existing taxes, a revenue-neutral carbon tax policy has a positive net welfare effect in the range required to aggressively slow climate change. Based on tax efficiency considerations alone, the optimal reduction in emissions is 37 percent. When benefits from avoiding greenhouse damages are included in the model, the optimal reduction is 40 percent. Even more stringent restraints, avoiding more than 90 percent of greenhouse damages, are shown to have positive net benefits

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

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    , 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......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...... 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. 26 CFR 48.6416(b)(2)-2 - Exportations, uses, sales, and resales included.

    Science.gov (United States)

    2010-04-01

    ..., section 4091 (aviation fuel tax), or section 4121 (coal tax). (b) Exportation of tax-paid articles—(1) In... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6416(b)(2)-2...

  1. Measuring Tax Efficiency: A Tax Optimality Index

    OpenAIRE

    Raimondos-Møller, Pascalis; Woodland, Alan D

    2004-01-01

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

  2. 78 FR 71468 - Rules Relating to Additional Medicare Tax

    Science.gov (United States)

    2013-11-29

    ... Rules Relating to Additional Medicare Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable... to the implementation of Additional Medicare Tax, including the requirement to withhold Additional...

  3. Tax Reform and Individual Giving to Higher Education.

    Science.gov (United States)

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

    Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

  4. Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

    Directory of Open Access Journals (Sweden)

    Břetislav Andrlík

    2014-01-01

    Full Text Available This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation.

  5. 26 CFR 44.7262-1 - Failure to pay special tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Failure to pay special tax. 44.7262-1 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7262-1 Failure to pay special tax. Any person liable for the special...

  6. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment 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 Administrative Provisions of Special Application to Employment Taxes (Selected... provisions which bar the allowance or payment of interest on the amount of any refund based on credit...

  7. Serverification of Molecular Modeling Applications: The Rosetta Online Server That Includes Everyone (ROSIE)

    Science.gov (United States)

    Conchúir, Shane Ó.; Der, Bryan S.; Drew, Kevin; Kuroda, Daisuke; Xu, Jianqing; Weitzner, Brian D.; Renfrew, P. Douglas; Sripakdeevong, Parin; Borgo, Benjamin; Havranek, James J.; Kuhlman, Brian; Kortemme, Tanja; Bonneau, Richard; Gray, Jeffrey J.; Das, Rhiju

    2013-01-01

    The Rosetta molecular modeling software package provides experimentally tested and rapidly evolving tools for the 3D structure prediction and high-resolution design of proteins, nucleic acids, and a growing number of non-natural polymers. Despite its free availability to academic users and improving documentation, use of Rosetta has largely remained confined to developers and their immediate collaborators due to the code’s difficulty of use, the requirement for large computational resources, and the unavailability of servers for most of the Rosetta applications. Here, we present a unified web framework for Rosetta applications called ROSIE (Rosetta Online Server that Includes Everyone). ROSIE provides (a) a common user interface for Rosetta protocols, (b) a stable application programming interface for developers to add additional protocols, (c) a flexible back-end to allow leveraging of computer cluster resources shared by RosettaCommons member institutions, and (d) centralized administration by the RosettaCommons to ensure continuous maintenance. This paper describes the ROSIE server infrastructure, a step-by-step ‘serverification’ protocol for use by Rosetta developers, and the deployment of the first nine ROSIE applications by six separate developer teams: Docking, RNA de novo, ERRASER, Antibody, Sequence Tolerance, Supercharge, Beta peptide design, NCBB design, and VIP redesign. As illustrated by the number and diversity of these applications, ROSIE offers a general and speedy paradigm for serverification of Rosetta applications that incurs negligible cost to developers and lowers barriers to Rosetta use for the broader biological community. ROSIE is available at http://rosie.rosettacommons.org. PMID:23717507

  8. 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...

  9. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water...

  10. Updated Tax Tips for Forest Landowners for the 2010 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2010-01-01

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

  11. Analog-digital converters for industrial applications including an introduction to digital-analog converters

    CERN Document Server

    Ohnhäuser, Frank

    2015-01-01

    This book offers students and those new to the topic of analog-to-digital converters (ADCs) a broad introduction, before going into details of the state-of-the-art design techniques for SAR and DS converters, including the latest research topics, which are valuable for IC design engineers as well as users of ADCs in applications. The book then addresses important topics, such as correct connectivity of ADCs in an application, the verification, characterization and testing of ADCs that ensure high-quality end products. Analog-to-digital converters are the central element in any data processing system and regulation loops such as modems or electrical motor drives. They significantly affect the performance and resolution of a system or end product. System development engineers need to be familiar with the performance parameters of the converters and understand the advantages and disadvantages of the various architectures. Integrated circuit development engineers have to overcome the problem of achieving high per...

  12. From tax evasion to tax planning

    OpenAIRE

    Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

    2013-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Emmiryzan Wasrinil Said

    2017-09-01

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

  14. Optimal Tax-Timing and Asset Allocation when Tax Rebates on Capital Losses are Limited

    DEFF Research Database (Denmark)

    Marekwica, Marcel

    2012-01-01

    This article studies the portfolio problem with realization-based capital gain taxation when limited amounts of losses qualify for tax rebate payments, as is the case under current US tax law. When the tax rate applicable to realized losses exceeds that on realized capital gains, it can be optimal...... to realize capital gains immediately and pay capital gain taxes to regain the option to use potential future losses against a higher tax rate. This incentive adds an entirely new and as yet unstudied dimension to the portfolio problem. It causes risk averse investors to hold more equity and attain higher...

  15. Cigarette taxes and smoking during pregnancy.

    Science.gov (United States)

    Ringel, J S; Evans, W N

    2001-11-01

    This study sought to estimate how changes in state cigarette excise taxes affect the smoking behavior of pregnant women. Detailed information about mothers and their pregnancy was used to examine the impact of taxes on the propensity of pregnant women to smoke. The 1989 to 1995 Natality Detail Files were used in conducting analyses to assess the impact of taxes on smoking among different subpopulations. Higher cigarette excise taxes reduced smoking rates among pregnant women. A tax hike of $0.55 per pack would reduce maternal smoking by about 22%. Overall, a 10% increase in price would reduce smoking rates by 7%. Estimates for subpopulations suggested that nearly all would be very responsive to tax changes, including the subpopulations with the highest smoking rates. Smoking rates among pregnant women are responsive to tax hikes.

  16. Tax responses in platform industries

    DEFF Research Database (Denmark)

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

    2010-01-01

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

  17. Microwave technology for waste management applications including disposition of electronic circuitry

    International Nuclear Information System (INIS)

    Wicks, G.G.; Clark, D.E.; Schulz, R.L.; Folz, D.C.

    1995-01-01

    Microwave technology is being developed nationally and internationally for a variety of environmental remediation purposes. These efforts include treatment and destruction of a vast array of gaseous, liquid and solid hazardous wastes as well as subsequent immobilization of selected components. Microwave technology provides an important contribution to an arsenal of existing remediation methods that are designed to protect the public and environment from undesirable consequences of hazardous materials. Applications of microwave energy for environmental remediation will be discussed. Emphasized will be a newly developed microwave process designed to treat discarded electronic circuitry and reclaim the precious metals within for reuse

  18. Microwave Technology for Waste Management Applications Including Disposition of Electronic Circuitry

    International Nuclear Information System (INIS)

    Wicks, G.G.; Clark, D.E.; Schulz, R.L.

    1998-01-01

    Advanced microwave technology is being developed nationally and internationally for a variety of waste management and environmental remediation purposes. These efforts include treatment and destruction of a vast array of gaseous, liquid and solid hazardous wastes as well as subsequent immobilization of hazardous components into leach resistant forms. Microwave technology provides an important contribution to an arsenal of existing remediation methods that are designed to protect the public and environment from the undesirable consequences of hazardous materials. One application of special interest is the treatment of discarded electronic circuitry using a new hybrid microwave treatment process and subsequent reclamation of the precious metals within

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

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2010-02-01

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

  20. Seismic hazard analyses for Taipei city including deaggregation, design spectra, and time history with excel applications

    Science.gov (United States)

    Wang, Jui-Pin; Huang, Duruo; Cheng, Chin-Tung; Shao, Kuo-Shin; Wu, Yuan-Chieh; Chang, Chih-Wei

    2013-03-01

    Given the difficulty of earthquake forecast, Probabilistic Seismic Hazard Analysis (PSHA) has been a method to best estimate site-specific ground motion or response spectra in earthquake engineering and engineering seismology. In this paper, the first in-depth PSHA study for Taipei, the economic center of Taiwan with a six-million population, was carried out. Unlike the very recent PSHA study for Taiwan, this study includes the follow-up hazard deaggregation, response spectra, and the earthquake motion recommendations. Hazard deaggregation results show that moderate-size and near-source earthquakes are the most probable scenario for this city. Moreover, similar to the findings in a few recent studies, the earthquake risk for Taipei should be relatively high and considering this city's importance, the high risk should not be overlooked and a potential revision of the local technical reference would be needed. In addition to the case study, some innovative Excel applications to PSHA are introduced in this paper. Such spreadsheet applications are applicable to geosciences research as those developed for data reduction or quantitative analysis with Excel's user-friendly nature and wide accessibility.

  1. Energy prices and taxes

    International Nuclear Information System (INIS)

    2004-01-01

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

  2. Introducing carbon taxes in South Africa

    International Nuclear Information System (INIS)

    Alton, Theresa; Arndt, Channing; Davies, Rob; Hartley, Faaiqa; Makrelov, Konstantin; Thurlow, James; Ubogu, Dumebi

    2014-01-01

    Highlights: • South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. • A phased-in tax of US$30 per ton can achieve national emissions reductions targets set for 2025. • Ignoring all potential benefits, the tax reduces national welfare by about 1.2 percent in 2025. • Border carbon adjustments reduce welfare losses while maintaining emissions reductions. • The mode for recycling carbon tax revenues strongly influences distributional outcomes. - Abstract: South Africa is considering introducing a carbon tax to reduce greenhouse gas emissions. Following a discussion of the motivations for considering a carbon tax, we evaluate potential impacts using a dynamic economywide model linked to an energy sector model including a detailed evaluation of border carbon adjustments. Results indicate that a phased-in carbon tax of US$30 per ton of CO 2 can achieve national emissions reductions targets set for 2025. Relative to a baseline with free disposal of CO 2 , constant world prices and no change in trading partner behavior, the preferred tax scenario reduces national welfare and employment by about 1.2 and 0.6 percent, respectively. However, if trading partners unilaterally impose a carbon consumption tax on South African exports, then welfare/employment losses exceed those from a domestic carbon tax. South Africa can lessen welfare/employment losses by introducing its own border carbon adjustments. The mode for recycling carbon tax revenues strongly influences distributional outcomes, with tradeoffs between growth and equity

  3. Thermal Insulation System for Non-Vacuum Applications Including a Multilayer Composite

    Science.gov (United States)

    Fesmire, James E. (Inventor)

    2017-01-01

    The thermal insulation system of the present invention is for non-vacuum applications and is specifically tailored to the ambient pressure environment with any level of humidity or moisture. The thermal insulation system includes a multilayered composite including i) at least one thermal insulation layer and at least one compressible barrier layer provided as alternating, successive layers, and ii) at least one reflective film provided on at least one surface of the thermal insulation layer and/or said compressible barrier layer. The different layers and materials and their combinations are designed to provide low effective thermal conductivity for the system by managing all modes of heat transfer. The thermal insulation system includes an optional outer casing surrounding the multilayered composite. The thermal insulation system is particularly suited for use in any sub-ambient temperature environment where moisture or its adverse effects are a concern. The thermal insulation system provides physical resilience against damaging mechanical effects including compression, flexure, impact, vibration, and thermal expansion/contraction.

  4. 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.

  5. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

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

    2011-01-01

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

  6. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

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

  7. 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

  8. The influence of sterilization on nitrogen-included ultrananocrystalline diamond for biomedical applications

    International Nuclear Information System (INIS)

    Tong, Wei; Tran, Phong A.; Turnley, Ann M.; Aramesh, Morteza; Prawer, Steven; Brandt, Milan; Fox, Kate

    2016-01-01

    Diamond has shown great potential in different biomedical applications, but the effects of sterilization on its properties have not been investigated. Here, we studied the influence of five sterilization techniques (solvent cleaning, oxygen plasma, UV irradiation, autoclave and hydrogen peroxide) on nitrogen-included ultrananocrystalline diamond. The chemical modification of the diamond surface was evaluated using X-ray photoelectron spectroscopy and water contact angle measurements. Different degrees of surface oxidation and selective sp 2 bonded carbon etching were found following all sterilization techniques, resulting in an increase of hydrophilicity. Higher viabilities of in vitro mouse 3T3 fibroblasts and rat cortical neuron cells were observed on oxygen plasma, autoclave and hydrogen peroxide sterilized diamond, which correlated with their higher hydrophilicity. By examination of apatite formation in simulated body fluid, in vivo bioactivity was predicted to be best on those surfaces which have been oxygen plasma treated and lowest on those which have been exposed to UV irradiation. The charge injection properties were also altered by the sterilization process and there appears to be a correlation between these changes and the degree of oxygen termination of the surface. We find that the modification brought by autoclave, oxygen plasma and hydrogen peroxide were most consistent with the use of N-UNCD in biological applications as compared to samples sterilized by solvent cleaning or UV exposure or indeed non-sterilized. A two-step process of sterilization by hydrogen peroxide following oxygen plasma treatment was then suggested. However, the final choice of sterilization technique will depend on the intended end application. - Highlights: • We test for the first time the effect of 5 sterilization techniques on nitrogen included ultrananocrystalline diamond. • Different degrees of surface oxidation and selective sp 2 bonded carbon etching were found to

  9. The influence of sterilization on nitrogen-included ultrananocrystalline diamond for biomedical applications

    Energy Technology Data Exchange (ETDEWEB)

    Tong, Wei [School of Physics, University of Melbourne, Parkville, Victoria (Australia); Tran, Phong A. [Department of Chemical and Biomolecular Engineering, University of Melbourne, Parkville, Victoria (Australia); Institute of Health and Biomedical Innovation, Queensland University of Technology, Kelvin Grove, Queensland (Australia); Turnley, Ann M. [Department of Anatomy and Neuroscience, University of Melbourne, Parkville, Victoria (Australia); Aramesh, Morteza [School of Physics, University of Melbourne, Parkville, Victoria (Australia); School of Chemistry, Physics, and Mechanical Engineering, Queensland University of Technology, Brisbane, Queensland (Australia); Prawer, Steven [School of Physics, University of Melbourne, Parkville, Victoria (Australia); Brandt, Milan [Centre for Additive Manufacturing, School of Aerospace, Mechanical and Manufacturing Engineering, RMIT University, Melbourne, Victoria (Australia); Fox, Kate, E-mail: kate.fox@rmit.edu.au [Centre for Additive Manufacturing, School of Aerospace, Mechanical and Manufacturing Engineering, RMIT University, Melbourne, Victoria (Australia)

    2016-04-01

    Diamond has shown great potential in different biomedical applications, but the effects of sterilization on its properties have not been investigated. Here, we studied the influence of five sterilization techniques (solvent cleaning, oxygen plasma, UV irradiation, autoclave and hydrogen peroxide) on nitrogen-included ultrananocrystalline diamond. The chemical modification of the diamond surface was evaluated using X-ray photoelectron spectroscopy and water contact angle measurements. Different degrees of surface oxidation and selective sp{sup 2} bonded carbon etching were found following all sterilization techniques, resulting in an increase of hydrophilicity. Higher viabilities of in vitro mouse 3T3 fibroblasts and rat cortical neuron cells were observed on oxygen plasma, autoclave and hydrogen peroxide sterilized diamond, which correlated with their higher hydrophilicity. By examination of apatite formation in simulated body fluid, in vivo bioactivity was predicted to be best on those surfaces which have been oxygen plasma treated and lowest on those which have been exposed to UV irradiation. The charge injection properties were also altered by the sterilization process and there appears to be a correlation between these changes and the degree of oxygen termination of the surface. We find that the modification brought by autoclave, oxygen plasma and hydrogen peroxide were most consistent with the use of N-UNCD in biological applications as compared to samples sterilized by solvent cleaning or UV exposure or indeed non-sterilized. A two-step process of sterilization by hydrogen peroxide following oxygen plasma treatment was then suggested. However, the final choice of sterilization technique will depend on the intended end application. - Highlights: • We test for the first time the effect of 5 sterilization techniques on nitrogen included ultrananocrystalline diamond. • Different degrees of surface oxidation and selective sp{sup 2} bonded carbon etching were

  10. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

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

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

    OpenAIRE

    Laszlo Goerke

    2008-01-01

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

  12. Reforming the Tax Mix in Canada

    Directory of Open Access Journals (Sweden)

    Bev Dahlby

    2012-04-01

    Full Text Available Periodically, tax systems need major reforms to remove the “barnacles” that accumulate under the short-term pressures of political expediency and to adapt to the long-term forces of technological and economic change. The current fiscal and economic problems that confront the provinces require an assessment of much-needed reforms. Raising tax revenue imposes large costs on our society, not only because of the administration and compliance costs of collecting taxes, but because taxes distort economic decisions in the private sector. This is especially true of provincial corporate income taxes. Taxing highly mobile corporate capital and corporate profits encourages firms to shift their investments and profits across provincial and international boundaries. The provinces would enjoy significant boosts to economic growth and efficiency gains by enacting a revenue-neutral switch from corporate to sales or personal income taxes. For Alberta, such a shift would yield up to $40 per dollar of tax revenue shifted from corporate to personal income taxes; for fiscal year 2011-12, this would amount to a percapita welfare gain of roughly $19,000. Other options for tax reform are also discussed in this paper, including the adoption of a penny tax to the GST to fund infrastructure spending by municipalities. However, we think this would saddle the private sector with significant compliance costs and create major economic distortions between neighbouring municipalities by creating an incentive to shop where the penny tax proposal was not adopted. In surveying the most pressing tax reform issues facing Canada, we offer policymakers a firm basis for coming to grips with them, so they can treat tax dollars with the care and foresight Canadians expect.

  13. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    of only 31%. We use 2007 municipal reform in Denmark in which 256 municipalities changed tax rates, as an exogenous shock to taxes. The exogeneity of the shock to taxes and the size of the data set is an improvement over earlier studies. Our findings significantly downward adjust the degree of tax......This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....

  14. Tax issues in structuring effective cogeneration vehicles

    International Nuclear Information System (INIS)

    Ebel, S.R.

    1999-01-01

    An overview of the Canadian income tax laws that apply to cogeneration projects was presented. Certain tax considerations could be taken into account in deciding upon ownership and financing structures for cogeneration projects, particularly those that qualify for class 43.1 capital cost allowance treatment. The tax treatment of project revenues and expenses were described. The paper also reviewed the 1999 federal budget proposals regarding the manufacturing and processing tax credit, the capital cost allowance system applicable to cogeneration assets and the treatment of the Canadian renewable conservation expense

  15. The influence of sterilization on nitrogen-included ultrananocrystalline diamond for biomedical applications.

    Science.gov (United States)

    Tong, Wei; Tran, Phong A; Turnley, Ann M; Aramesh, Morteza; Prawer, Steven; Brandt, Milan; Fox, Kate

    2016-04-01

    Diamond has shown great potential in different biomedical applications, but the effects of sterilization on its properties have not been investigated. Here, we studied the influence of five sterilization techniques (solvent cleaning, oxygen plasma, UV irradiation, autoclave and hydrogen peroxide) on nitrogen-included ultrananocrystalline diamond. The chemical modification of the diamond surface was evaluated using X-ray photoelectron spectroscopy and water contact angle measurements. Different degrees of surface oxidation and selective sp(2) bonded carbon etching were found following all sterilization techniques, resulting in an increase of hydrophilicity. Higher viabilities of in vitro mouse 3T3 fibroblasts and rat cortical neuron cells were observed on oxygen plasma, autoclave and hydrogen peroxide sterilized diamond, which correlated with their higher hydrophilicity. By examination of apatite formation in simulated body fluid, in vivo bioactivity was predicted to be best on those surfaces which have been oxygen plasma treated and lowest on those which have been exposed to UV irradiation. The charge injection properties were also altered by the sterilization process and there appears to be a correlation between these changes and the degree of oxygen termination of the surface. We find that the modification brought by autoclave, oxygen plasma and hydrogen peroxide were most consistent with the use of N-UNCD in biological applications as compared to samples sterilized by solvent cleaning or UV exposure or indeed non-sterilized. A two-step process of sterilization by hydrogen peroxide following oxygen plasma treatment was then suggested. However, the final choice of sterilization technique will depend on the intended end application. Copyright © 2015 Elsevier B.V. All rights reserved.

  16. 41 CFR 301-74.16 - What must be included in any advertisement or application form relating to conference attendance?

    Science.gov (United States)

    2010-07-01

    ... any advertisement or application form relating to conference attendance? 301-74.16 Section 301-74.16... included in any advertisement or application form relating to conference attendance? (a) Any advertisement or application for attendance at a conference described in § 301-74.14 must include: (1) Notice of...

  17. Adjustment of the Internal Tax Scale

    CERN Multimedia

    2013-01-01

    In application of Article R V 2.03 of the Staff Regulations, the internal tax scale has been adjusted with effect on 1 January 2012. The new scale may be consulted via the CERN Admin e-guide.  The notification of internal annual tax certificate for the financial year 2012 takes into account this adjustment. HR Department (Tel. 73907)

  18. Tax Reform and the Bond Market.

    Science.gov (United States)

    Clapp, David C.

    1987-01-01

    The tax exempt bond market continues to be unsettled, but many issues have been resolved by the Tax Reform Act of 1986. These range from very narrow technical adjustments to sweeping new limits applicable to all issuers, with some restrictions aimed directly at colleges and universities. (Author/MSE)

  19. 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.

  20. Including shielding effects in application of the TPCA method for detection of embedded radiation sources.

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, William C.; Shokair, Isaac R.

    2011-12-01

    Conventional full spectrum gamma spectroscopic analysis has the objective of quantitative identification of all the radionuclides present in a measurement. For low-energy resolution detectors such as NaI, when photopeaks alone are not sufficient for complete isotopic identification, such analysis requires template spectra for all the radionuclides present in the measurement. When many radionuclides are present it is difficult to make the correct identification and this process often requires many attempts to obtain a statistically valid solution by highly skilled spectroscopists. A previous report investigated using the targeted principal component analysis method (TPCA) for detection of embedded sources for RPM applications. This method uses spatial/temporal information from multiple spectral measurements to test the hypothesis of the presence of a target spectrum of interest in these measurements without the need to identify all the other radionuclides present. The previous analysis showed that the TPCA method has significant potential for automated detection of target radionuclides of interest, but did not include the effects of shielding. This report complements the previous analysis by including the effects of spectral distortion due to shielding effects for the same problem of detection of embedded sources. Two examples, one with one target radionuclide and the other with two, show that the TPCA method can successfully detect shielded targets in the presence of many other radionuclides. The shielding parameters are determined as part of the optimization process using interpolation of library spectra that are defined on a 2D grid of atomic numbers and areal densities.

  1. 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

  2. IS THE POLISH TAX SYSTEM PROGRESSIVE? ANALYSIS OF THE TAX BURDEN DEPENDING ON THE TYPE OF EMPLOYMENT

    OpenAIRE

    Piwowarski, Radosław

    2016-01-01

    Most of European Union countries apply progressive personal income taxes (PIT). This is the result of the vertical equity principle application, which allows for redistributive fiscal policy. In Poland the mixed system it adopted. Beside the tax payment based on the traditional progressive tax scale, since 2004 self-employed person being non-agricultural entrepreneur may choose tax payment according to 19% flat rate tax. The aim of the study is to analyze the progressiveness of the Polish tax...

  3. TAX EVASION IN CROSS BORDER TEXTILES OPERATIONS

    Directory of Open Access Journals (Sweden)

    ANDREESCU Nicoleta Alina

    2014-05-01

    Full Text Available We appreciated that the work can be divided into four chapters designed to enlighten, as far as possible the negative effects that evasion has, particularly the socio-economic phenomenon, faced by all countries. The negative effects generate an indisputable fraud phenomenon and tax evasion, which are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the mechanism of the market. Fiscal policy using the taxes generates psychological, financial, economic, social effects on a socio-economic environment. The public power that realizes the reality of the tax consequences of the action taken as solution changes of the tax system structure in order to modulate the effects according with the expected outcome. Therefore, the aimed pursued extent influences the technical characteristics of the taxes, and they influence the micro and macroeconomic effects. In this respect it has been proved that reducing tax evasion it allows the creation of budgetary resources necessary for allotting funds for economic growth. Developing and implementing a modern and predictable tax for a medium and long term, would be indispensable in the context of competition that occurs between the European states for attracting new investment and creating new jobs. The taxes do not have to shape the behavior of taxpayers, they must be the same regardless of the type of income, it should not include distortions. In order to be reasonable, the fiscal tax should be distributed as wide as possible.

  4. Tobacco taxes as a tobacco control strategy.

    Science.gov (United States)

    Chaloupka, Frank J; Yurekli, Ayda; Fong, Geoffrey T

    2012-03-01

    Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences. The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration. Well over 100 studies, including a growing number from low-income and middle-income countries, clearly demonstrate that tobacco excise taxes are a powerful tool for reducing tobacco use while at the same time providing a reliable source of government revenues. Significant increases in tobacco taxes that increase tobacco product prices encourage current tobacco users to stop using, prevent potential users from taking up tobacco use, and reduce consumption among those that continue to use, with the greatest impact on the young and the poor. Global experiences with tobacco taxation and tax administration have been used by WHO to develop a set of 'best practices' for maximising the effectiveness of tobacco taxation. Significant increases in tobacco taxes are a highly effective tobacco control strategy and lead to significant improvements in public health. The positive health impact is even greater when some of the revenues generated by tobacco tax increases are used to support tobacco control, health promotion and/or other health-related activities and programmes. In general, oppositional arguments that higher taxes will have harmful economic effects are false or overstated.

  5. The literacy impact on tax revenues

    OpenAIRE

    Mutascu, Mihai; Danuletiu, Dan

    2013-01-01

    The paper investigates the relationship between tax revenues and literacy level, using a panel-model approach. The dataset covers the period 1996 to 2010 and includes 123 countries. The estimations suggest that the assumed function is nonlinear, with inverted-U and U-shaped curves. More precisely, a very low literacy level is associated with reduced tax revenues. Furthermore, the government inputs increase as the literacy level increases, reaching a maximum point. Beyond this level, the tax r...

  6. 33 CFR 148.105 - What must I include in my application?

    Science.gov (United States)

    2010-07-01

    ... applicant; (4) A list of the applicant's corporate officers and directors, and each affiliate that... business, produce audited statements; and (B) That the affiliate is part of a larger corporate group whose... studies used by the applicant. (3) The identity of each contractor, if known, that will construct or...

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

  8. Tax Morality and Progressive Wage Tax

    OpenAIRE

    Andras Simonovits

    2010-01-01

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

  9. Some Insights of Value-Added Tax Gap

    Directory of Open Access Journals (Sweden)

    Cuceu Ionuţ-Constantin

    2017-01-01

    Full Text Available This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates and the Compliance VAT Gap (that refers to losses in VAT receipts arising from tax evasion, insolvency and bankruptcy.

  10. Tax Incentives for Industry Synergy in Nigeria: A Pragmatic ...

    African Journals Online (AJOL)

    gold

    2012-07-26

    Jul 26, 2012 ... indication of growing concern for economic growth and sustainable development. These tax ... and Klemm (2004) mainly relate to impact of investment subsidies and application of tax incentives on ... Income tax was first introduced in Nigeria in 1904, and this was charged on the income of individuals, not ...

  11. 26 CFR 1.669(a)-2 - Rules applicable to section 669 computations.

    Science.gov (United States)

    2010-04-01

    ... is includible in the gross income of a beneficiary who is a U.S. person is based upon the ratio... is allowable to the beneficiary for income taxes withheld at source under subchapters A and B of... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to...

  12. 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.

  13. Does More Progressive Tax Make Tax Discipline Weaker?

    OpenAIRE

    Tatiana Damjanovic

    2005-01-01

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

  14. Life cycle assessment of sewage sludge management options including long-term impacts after land application

    DEFF Research Database (Denmark)

    Yoshida, Hiroko; ten Hoeve, Marieke; Christensen, Thomas Højlund

    2018-01-01

    happened. In general, the INC scenario performed better than or comparably to the scenarios with land application of the sludge. Human toxicity (non-carcinogenic) and eco-toxicity showed the highest normalised impact potentials for all the scenarios with land application. In both categories, impacts were...

  15. Tax Reform Jeopardizes Tax-Exempt Status of School Bonds: The Tax Equity and Fiscal Responsibilities Act of 1982.

    Science.gov (United States)

    Ayers, Sam; And Others

    1989-01-01

    The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

  16. 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...

  17. Environmental taxes in 2008

    International Nuclear Information System (INIS)

    2011-01-01

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

  18. 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....

  19. UK Tax Update

    Energy Technology Data Exchange (ETDEWEB)

    Deakin, John F.

    1998-07-01

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

  20. Included or excluded: an analysis of the application of the free, prior ...

    African Journals Online (AJOL)

    transparent transactions which are inimical to the rights and interests of indigenous people, one may wonder why the principle of FPIC is not applicable during land grabbing transactions. Focusing on Cameroon, this article examines instances of ...

  1. Thinking about Tax Reform.

    Science.gov (United States)

    Boskin, Michael J.

    1985-01-01

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

  2. Small Business Tax Regimes

    OpenAIRE

    Yilmaz, Fatih; Coolidge, Jacqueline

    2016-01-01

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

  3. Before and After the Tax Administration Act

    African Journals Online (AJOL)

    NWUuser

    "PAY NOW, ARGUE LATER" RULE – BEFORE AND AFTER THE TAX. ADMINISTRATION ACT. C Keulder*. 1 Introduction. The levying of taxes is imperative for a government to ensure that it achieves its economic objectives1 which, amongst others, include the economic development of the country and regulating the levels ...

  4. The choice of legal form of business from the point of view of tax burden

    OpenAIRE

    KUBOVÁ, Veronika

    2017-01-01

    The aim of this thesis is to assess the possibilities of tax optimization in relation to the different legal forms of business. The thesis describes the various legal forms of business and tax system according to the valid legislation of the Czech Republic. The next step is analyze tax burden on individual forms, especially in terms of income tax. The methodology of thesis includes a procedure for determining of the tax burden, actually the tax obligations and available resources. A substanti...

  5. Difference of application of VAT in EU member states during the supply of goods including installation

    Directory of Open Access Journals (Sweden)

    Petr David

    2008-01-01

    Full Text Available There still exist the differences in provision of VAT, in interpretation of VAT provisions and application of the rules in practice between the EU member states. Application of VAT during the supply of goods with installation to other EU member state, both during the existence of establishment in the state of customer and also without it, is considered to be one from the problematic field. Other discrepancies are created by inclusion of the sub suppliers, who can come from other EU member state or from the same state as customer, to this transaction. Questions of VAT application during the supply of goods with installation to other EU member state were processed by using standard methods of scientific work in the frame of five selected EU countries – Hungary, Poland, Romania, Slovakia and Czech Republic.

  6. 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...

  7. Tax Luxury or Necessity

    OpenAIRE

    Chia-Hui Lu

    2012-01-01

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

  8. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

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

  9. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  10. The New Partnership Approach in the 2003 Belgium-Netherlands Tax Treaty

    NARCIS (Netherlands)

    G.K. Fibbe (Gijsbert); M. Isenbaert (Mathieu)

    2004-01-01

    textabstractSince 1 January 2003, a new double tax Treaty is applicable between Belgium and the Netherlands. The old Treaty of 1970 already included a specific provision relating to partnerships. Including three distinct provisions has now expanded the tradition and it is the objective of this

  11. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... 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...

  12. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

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

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

    OpenAIRE

    Shuchi Sharma; Rupendra Prakash Yadav.

    2018-01-01

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

  14. Tax Structure and Government Expenditures under Tax Equity Norms

    OpenAIRE

    Tobias Koenig; Andreas Wagener

    2010-01-01

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

  15. Ferroelectric crystals for photonic applications including nanoscale fabrication and characterization techniques

    CERN Document Server

    Grilli, Simonetta

    2008-01-01

    This book deals with the latest achievements in the field of ferroelectric domain engineering and characterization at micron- and nano-scale dimensions and periods. The book collects the results obtained in the last years by world scientific leaders in the field, thus providing a valid and unique overview of the state of the art and also a view to future applications of those engineered materials in the field of photonics.

  16. Income Tax and the FAFSA for Unaccompanied Homeless Youth

    Science.gov (United States)

    National Association for the Education of Homeless Children and Youth, 2009

    2009-01-01

    This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

  17. 12 CFR 615.5209 - Deferred-tax assets.

    Science.gov (United States)

    2010-01-01

    ... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies.... (5) The deferred tax effects of any unrealized holding gains and losses on available-for-sale debt... purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions...

  18. Forest Landowners' Guide to the Federal Income Tax

    Science.gov (United States)

    Harry L. Haney; William L. Hoover; William C. Siegel; John L. Greene

    2001-01-01

    This publication is the latest in a series of income tax handbooks for nonindustrial private forest owners that extends back over 45 years. It represents a major revision of Agriculture Handbook No. 708, Forest Owners' Guide to the Federal Income Tax. It updates that publication to include tax legislation passed after 1994 and administrative changes promulgated...

  19. Tax structure and corruption

    Directory of Open Access Journals (Sweden)

    Ilić-Popov Gordana

    2014-01-01

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

  20. The Distribution of Household Income and Federal Taxes, 2010

    OpenAIRE

    Congressional Budget Office

    2013-01-01

    Higher-income households pay much more in federal taxes than do their lower-income counterparts: They have a much greater share of the nation’s before-tax income, and they pay a much larger proportion of that income in taxes. Households in the top quintile (including the top percentile) paid 68.8 percent of all federal taxes, households in the middle quintile paid 9.1 percent, and those in the bottom quintile paid 0.4 percent.

  1. Evaluating the Costs and Benefits of Taxing Internet Commerce

    OpenAIRE

    Zittrain, Jonathan L.

    1999-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2015-07-01

    entering the economic market as employees, self-employed or employers. The use of media campaigns, tax lotteries and online filling systems are included as well among widely used strategies.

  3. Modeling of Pem Fuel Cell Systems Including Controls and Reforming Effects for Hybrid Automotive Applications

    National Research Council Canada - National Science Library

    Boettner, Daisie

    2001-01-01

    .... This study develops models for a stand-alone Proton Exchange Membrane (PEM) fuel cell stack, a direct-hydrogen fuel cell system including auxiliaries, and a methanol reforming fuel cell system for integration into a vehicle performance simulator...

  4. 3D printed optical phantoms and deep tissue imaging for in vivo applications including oral surgery

    Science.gov (United States)

    Bentz, Brian Z.; Costas, Alfonso; Gaind, Vaibhav; Garcia, Jose M.; Webb, Kevin J.

    2017-03-01

    Progress in developing optical imaging for biomedical applications requires customizable and often complex objects known as "phantoms" for testing, evaluation, and calibration. This work demonstrates that 3D printing is an ideal method for fabricating such objects, allowing intricate inhomogeneities to be placed at exact locations in complex or anatomically realistic geometries, a process that is difficult or impossible using molds. We show printed mouse phantoms we have fabricated for developing deep tissue fluorescence imaging methods, and measurements of both their optical and mechanical properties. Additionally, we present a printed phantom of the human mouth that we use to develop an artery localization method to assist in oral surgery.

  5. FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA

    Directory of Open Access Journals (Sweden)

    ALIN MONEA

    2011-01-01

    Full Text Available This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected in the entity’s operating results. However, accounting for income taxes is complicated by the fact that, in most jurisdictions, the amounts of revenues and expenses recognized in a given period for taxation purposes will not fully correspond to what is reported in the financial statements.

  6. Active immunisation of horses against tetanus including the booster dose and its application.

    Science.gov (United States)

    Liefman, C E

    1981-02-01

    Successful active immunisation of horses against tetanus is dependent on a number of factors of which the toxoid preparation used, its method of application and the ability of the individual horse to respond are fundamental. Two immunisation schedules using an aluminium-based toxoid preparation were examined and the protection determined by monitoring the level of antitoxin afforded by each schedule. The results obtained demonstrated that 2 doses of this toxoid are necessary to ensure 12 months protection in all horses. These results are discussed in relation to the factors involved in active immunisation against tetanus. Reference is also made to the occurrence of a transient phase of reduced levels of antitoxin following booster doses of toxoid in immunised horses during which it is considered these horses could become more susceptible to tetanus. The effect of a booster dose on immunised horses was examined and while there can be a reduction in the level of antitoxin in some immunised horses following this dose its effect is minimal, short-lived and for all practical purposes can be disregarded. The application of the booster dose in practice is also discussed.

  7. 26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

    Science.gov (United States)

    2010-04-01

    ... fuel in aircraft in noncommercial aviation. 48.4041-4 Section 48.4041-4 Internal Revenue INTERNAL... aircraft in noncommercial aviation. (a) In general. The taxes imposed by subparagraphs (1)(A) and (2)(A) of... operator of an aircraft, for use as a fuel in the aircraft in noncommercial aviation. (b) Liability of tax...

  8. Oil sands tax expenditures

    International Nuclear Information System (INIS)

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

    2001-01-01

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

  9. THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Olga Zhuk

    2017-03-01

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

  10. Application of OMA to an Operating Wind Turbine: now including Vibration Data from the Blades

    DEFF Research Database (Denmark)

    Tcherniak, Dmitri; Larsen, Gunner Chr.

    2013-01-01

    the blades as well. It is believed that the availability of vibration data from the blades will improve the observability of the main global vibration modes (especially the heavily damped out-of-plane modes), and thus will assure a better estimation of modal parameters, especially the damping. The paper...... discusses the technical challenges regarding blade instrumentation and data acquisition, data processing applied to eliminate the time-varying nature of an operating wind turbine in the resulting eigenvalue problem and, finally, it presents and discusses the initial results.......The presented study continues the work on application of Output Only Modal Analysis (OMA) to operating wind turbines. It is known from previous studies that issues like the time-varying nature of the equations of motion of an operating wind turbine (in particular the significant harmonic components...

  11. Space Weather opportunities from the Swarm mission including near real time applications

    DEFF Research Database (Denmark)

    Stolle, Claudia; Floberghagen, Rune; Luehr, Hermann

    2013-01-01

    observations of the solar and interplanetary conditions. New opportunities lie in the implementation of in-situ observations of the ionosphere and upper atmosphere onboard low Earth orbiting (LEO) satellites. The multi-satellite mission Swarm is equipped with several instruments which will observe...... electromagnetic and atmospheric parameters of the near Earth space environment. Taking advantage of the multi-disciplinary measurements and the mission constellation different Swarm products have been defined or demonstrate great potential for further development of novel space weather products. Examples...... these products in timely manner will add significant value in monitoring present space weather and helping to predict the evolution of several magnetic and ionospheric events. Swarm will be a demonstrator mission for the valuable application of LEO satellite observations for space weather monitoring tools....

  12. Composite Coatings with Ceramic Matrix Including Nanomaterials as Solid Lubricants for Oil-Less Automotive Applications

    Directory of Open Access Journals (Sweden)

    Posmyk A.

    2016-06-01

    Full Text Available The paper presents the theoretical basis of manufacturing and chosen applications of composite coatings with ceramic matrix containing nanomaterials as a solid lubricant (AHC+NL. From a theoretical point of view, in order to reduce the friction coefficient of sliding contacts, two materials are required, i.e. one with a high hardness and the other with low shear strength. In case of composite coatings AHC+NL the matrix is a very hard and wear resistant anodic oxide coating (AHC whereas the solid lubricant used is the nanomaterial (NL featuring a low shear strength such as glassy carbon nanotubes (GC. Friction coefficient of cast iron GJL-350 sliding against the coating itself is much higher (0.18-0.22 than when it slides against a composite coating (0.08-0.14. It is possible to reduce the friction due to the presence of carbon nanotubes, or metal nanowires.

  13. Integrative Biological Chemistry Program Includes the Use of Informatics Tools, GIS and SAS Software Applications

    Science.gov (United States)

    D'Souza, Malcolm J.; Kashmar, Richard J.; Hurst, Kent; Fiedler, Frank; Gross, Catherine E.; Deol, Jasbir K.; Wilson, Alora

    2015-01-01

    Wesley College is a private, primarily undergraduate minority-serving institution located in the historic district of Dover, Delaware (DE). The College recently revised its baccalaureate biological chemistry program requirements to include a one-semester Physical Chemistry for the Life Sciences course and project-based experiential learning…

  14. 40 CFR 1048.205 - What must I include in my application?

    Science.gov (United States)

    2010-07-01

    ... electronic control units. State that, upon request, you will give us any hardware, software, or tools we... (AECDs) and all fuel-system components you will install on any production or test engine. Identify the... them. (e) Describe the test equipment and procedures that you used, including any special or alternate...

  15. 40 CFR 1045.205 - What must I include in my application?

    Science.gov (United States)

    2010-07-01

    ... computers and electronic control units. State that, upon request, you will give us any hardware, software... (AECDs) and all fuel-system components you will install on any production or test engine. Identify the... the test equipment and procedures that you used, including any special or alternate test procedures...

  16. PHENOMENON OF TAX LOSSES OF STATE BUDGETARY RESOURCES

    Directory of Open Access Journals (Sweden)

    Larysa Sidelnykova

    2015-11-01

    Full Text Available The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification of tax losses of the Consolidated budget of Ukraine. Methodology. Most modern scholars interpret the tax gaps as the amount of taxes that were not received with the budget as a result of shadow economy, tax evasion and the existence of tax debt. However, considerable asymmetry of the tax component of the state budgetary resources also arises due to budget losses of all levels as a result of providing tax exemptions. In modern economic literature such losses are considered as tax expenditures. We consider tax losses a generalizing concept including potential amounts of tax revenues that the state and local budgets have not received as a result of the existence of the phenomenon of “tax gaps” and “tax expenditures”, and the amount of losses of the state budgetary resources in terms of their tax component is equal to the sum total of tax exemptions provided, unsettled tax debt of economic agents and the loss of tax revenue due to the operation of shadow economy. The study is based on the analysis of tax losses of budgetary resources of Ukraine during the period of time from 2004 to 2014. The results of the study showed enormous losses of budgetary resources in Ukraine due to the imperfection of the tax system, spread of undisclosed operations, tax evasion, and inefficient fiscal policy implementation. The Consolidated budget loses the amounts of monetary funds, equal to an average of 53.30% of actual revenue over the period studied. Total tax losses of the state budgetary resources in 2014 are equivalent to the total actual expenditures of the Consolidated budget of Ukraine on social protection and social security, defense, public order, security and judicial authorities. Even

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

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

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

  18. 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...

  19. Chemical countermeasures: Dispersants overview of dispersant use (including application) and research issues

    International Nuclear Information System (INIS)

    Butler, J.N.

    1992-01-01

    I will attempt in twenty minutes to summarize the state of research on oil spill dispersants as I perceive it. The expertise I bring to this task includes 20 years of experience with the fate and effects of petroleum in the marine environment, including participation in the 1973 and 1981 NRC studies and three years as chairman of the NRC committee on oil spill dispersants. I More recently I served on a committee of the International Maritime Organization which reviewed the open-quotes Impact of oil and related chemicals and wastes on the marine environment.close quotes That report will be published this year. However, my statements in this paper are not made as a representative of either NRC or IMO. They are my own interpretation of scientific literature cited in the above reviews. Dispersants are chemical formulations, which include surface active agents, designed to decrease the interfacial tension between oil and water. Because the first attempts to disperse oil on a large scale, at the Torrey Canyon spill of 1967, used highly toxic degreasing agents, dispersants have an undeserved reputation for toxicity. In fact, for twenty years dispersant formulations have been developed with an emphasis on reducing their toxicity to marine life. The dispersal of oil in water has been documented in the laboratory by dozens of papers (see references in NRC 1989, pp 70-79), and in the field by dozens of studies (NRC 1989, pp 165- 193). The toxicity of commercial dispersant formulations (NRC 1989, pp 81-123) and dispersed oil (NRC 1989, pp 123-147) has been tested on a wide variety of marine organisms ranging from algae to salmonid fishes. The NRC review has been updated by the IMO/GESAMP (1992) study, but the conclusions remain unchanged

  20. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

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

  1. Introduction of a Uranium tax in Finland

    International Nuclear Information System (INIS)

    2011-01-01

    In Finland, it is possible to create a tax model on uranium that will not compromise the profitability of future power plant investments or decisively reduce climate policy incentives for carbon-free energy production. The rise in energy costs caused by the tax could be compensated by lowering the electricity tax imposed on industry. The estimates above were made by Managing Director Pasi Holm and Professor Markku Ollikainen, who, on 4 February 2011, handed over their report concerning introduction of uranium tax to Minister of Economic Affairs Mauri Pekkarinen. According to the administrators, one can deem nuclear power to include specific grounds for imposing a tax via the fact that storage of used nuclear fuel involves a (infinitesimally small) risk of accidents with irreversible effects, and that, through the EU climate policy, nuclear power companies gain extra profit 'for nothing', i.e. windfall profit. The EU Energy Tax Directive facilitates collection of uranium tax. Uranium tax, imposed as an excise tax, would target the nuclear power plants in operation as well as the Olkiluoto 3 plant, presently under construction. The amount of uranium fuel used would serve as the basis of taxation. Holm and Ollikainen introduce two tax models, adjustable in a manner that the uranium tax would yield revenues of approximately EUR 100 million a year. The companies would still keep more than half of the profit and the state, depending on the model used, would collect 43 to 45 per cent of it via the tax. In the minimum tax model, the uranium tax is 44.5 of the difference between the market price of emission allowance and the average price of 2010 (EUR 15/tonne of CO 2 ), used as the comparison price, the minimum being EUR 2/MWh. The tax would yield a minimum of EUR 67 million to the state a year. When the emission allowance price rises to EUR 30, the tax would be EUR 6.7/MWh and the state would earn revenues of EUR 223 million. In a flexible tax model, the fixed part of the

  2. Vibrationally resolved electronic spectra including vibrational pre-excitation: Theory and application to VIPER spectroscopy

    Science.gov (United States)

    von Cosel, Jan; Cerezo, Javier; Kern-Michler, Daniela; Neumann, Carsten; van Wilderen, Luuk J. G. W.; Bredenbeck, Jens; Santoro, Fabrizio; Burghardt, Irene

    2017-10-01

    Vibrationally resolved electronic absorption spectra including the effect of vibrational pre-excitation are computed in order to interpret and predict vibronic transitions that are probed in the Vibrationally Promoted Electronic Resonance (VIPER) experiment [L. J. G. W. van Wilderen et al., Angew. Chem., Int. Ed. 53, 2667 (2014)]. To this end, we employ time-independent and time-dependent methods based on the evaluation of Franck-Condon overlap integrals and Fourier transformation of time-domain wavepacket autocorrelation functions, respectively. The time-independent approach uses a generalized version of the FCclasses method [F. Santoro et al., J. Chem. Phys. 126, 084509 (2007)]. In the time-dependent approach, autocorrelation functions are obtained by wavepacket propagation and by the evaluation of analytic expressions, within the harmonic approximation including Duschinsky rotation effects. For several medium-sized polyatomic systems, it is shown that selective pre-excitation of particular vibrational modes leads to a redshift of the low-frequency edge of the electronic absorption spectrum, which is a prerequisite for the VIPER experiment. This effect is typically most pronounced upon excitation of modes that are significantly displaced during the electronic transition, such as ring distortion modes within an aromatic π-system. Theoretical predictions as to which modes show the strongest VIPER effect are found to be in excellent agreement with experiment.

  3. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    , thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  4. Thermal enhanced vapor extraction systems: Design, application and performance prediction including contaminant behavior

    International Nuclear Information System (INIS)

    Phelan, J.M.; Webb, S.W.

    1994-01-01

    Soil heating technologies have been proposed as a method to accelerate contaminant removal from subsurface soils. These methods include the use of hot air, steam, conductive heaters, in-situ resistive heating and in-situ radiofrequency heating (Buettner et.al., EPA, Dev et.al., Heath et.al.). Criteria for selection of a particular soil heating technology is a complex function of contaminant and soil properties, and efficiency in energy delivery and contaminant removal technologies. The work presented here seeks to expand the understanding of the interactions of subsurface water, contaminant, heat and vacuum extraction through model predictions and field data collection. Field demonstration will involve the combination of two soil heating technologies (resistive and dielectric) with a vacuum vapor extraction system and will occur during the summer of 1994

  5. MODELING COMBINING TAX REGIMES

    Directory of Open Access Journals (Sweden)

    Prishchenko E. A.

    2016-03-01

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

  6. System-Cost-Optimized Smart EVSE for Residential Application: Final Technical Report including Manufacturing Plan

    Energy Technology Data Exchange (ETDEWEB)

    Zhu, Charles [Delta Products, Triangle Park, NC (United States)

    2015-05-15

    In the 2nd quarter of 2012, a program was formally initiated at Delta Products to develop smart-grid-enabled Electric Vehicle Supply Equipment (EVSE) product for residential use. The project was funded in part by the U.S. Department of Energy (DOE), under award DE-OE0000590. Delta products was the prime contractor to DOE during the three year duration of the project. In addition to Delta Products, several additional supplier-partners were engaged in this research and development (R&D) program, including Detroit Edison DTE, Mercedes Benz Research and Development North America, and kVA. This report summarizes the program and describes the key research outcomes of the program. A technical history of the project activities is provided, which describes the key steps taken in the research and the findings made at successive stages in the multi-stage work. The evolution of an EVSE prototype system is described in detail, culminating in prototypes shipped to Department of Energy Laboratories for final qualification. After the program history is reviewed, the key attributes of the resulting EVSE are described in terms of functionality, performance, and cost. The results clearly demonstrate the ability of this EVSE to meet or exceed DOE's targets for this program, including: construction of a working product-intent prototype of a smart-grid-enabled EVSE, with suitable connectivity to grid management and home-energy management systems, revenue-grade metering, and related technical functions; and cost reduction of 50% or more compared to typical market priced EVSEs at the time of DOE's funding opportunity announcement (FOA), which was released in mid 2011. In addition to meeting all the program goals, the program was completed within the original budget and timeline established at the time of the award. The summary program budget and timeline, comparing plan versus actual values, is provided for reference, along with several supporting explanatory notes. Technical

  7. Automate The Tax Levy Process (Taxy)

    Data.gov (United States)

    Social Security Administration — This data store contains information to support the automation of Tax Levy payments. Data includes but is not limited to Title II benefits adjustment data, as well...

  8. Workload Management Information For Tax Levy

    Data.gov (United States)

    Social Security Administration — Provides ad hoc query and standard report data for Tax Levy payments. Data includes but is not limited to Title II benefits adjustment data, as well as data to issue...

  9. Managing Ethiopian Cities II: Informality in Ethiopia: Taxing the Hard to Tax

    NARCIS (Netherlands)

    A. Bongwa (Aloysius)

    2009-01-01

    textabstractLarge informal (hard to tax) sectors are an integral part of the economies of developing countries (Ethiopia included). In much of Africa, the informal, or gray economy that escapes tax collectors and government regulators, is the hidden dynamic driving economic growth. The informal

  10. Advanced Deployable Shell-Based Composite Booms for Small Satellite Structural Applications Including Solar Sails

    Science.gov (United States)

    Fernandez, Juan M.

    2017-01-01

    State of the art deployable structures are mainly being designed for medium to large size satellites. The lack of reliable deployable structural systems for low cost, small volume, rideshare-class spacecraft severely constrains the potential for using small satellite platforms for affordable deep space science and exploration precursor missions that could be realized with solar sails. There is thus a need for reliable, lightweight, high packaging efficiency deployable booms that can serve as the supporting structure for a wide range of small satellite systems including solar sails for propulsion. The National Air and Space Administration (NASA) is currently investing in the development of a new class of advanced deployable shell-based composite booms to support future deep space small satellite missions using solar sails. The concepts are being designed to: meet the unique requirements of small satellites, maximize ground testability, permit the use of low-cost manufacturing processes that will benefit scalability, be scalable for use as elements of hierarchical structures (e.g. trusses), allow long duration storage, have high deployment reliability, and have controlled deployment behavior and predictable deployed dynamics. This paper will present the various rollable boom concepts that are being developed for 5-20 m class size deployable structures that include solar sails with the so-called High Strain Composites (HSC) materials. The deployable composite booms to be presented are being developed to expand the portfolio of available rollable booms for small satellites and maximize their length for a given packaged volume. Given that solar sails are a great example of volume and mass optimization, the booms were designed to comply with nominal solar sail system requirements for 6U CubeSats, which are a good compromise between those of smaller form factors (1U, 2U and 3U CubeSats) and larger ones (12 U and 27 U future CubeSats, and ESPA-class microsatellites). Solar

  11. Fabrication of SWCNT-Ag nanoparticle hybrid included self-assemblies for antibacterial applications.

    Directory of Open Access Journals (Sweden)

    Sayanti Brahmachari

    Full Text Available The present article reports the development of soft nanohybrids comprising of single walled carbon nanotube (SWCNT included silver nanoparticles (AgNPs having superior antibacterial property. In this regard aqueous dispersing agent of carbon nanotube (CNT containing a silver ion reducing unit was synthesised by the inclusion of tryptophan and tyrosine within the backbone of the amphiphile. The dispersions were characterized spectroscopically and microscopically using TEM, AFM and Raman spectroscopy. The nanotube-nanoparticle conjugates were prepared by the in situ photoreduction of AgNO3. The phenolate residue and the indole moieties of tyrosine and tryptophan, respectively reduces the sliver ion as well as acts as stabilizing agents for the synthesized AgNPs. The nanohybrids were characterized using TEM and AFM. The antibacterial activity of the nanohybrids was studied against Gram-positive (Bacillus subtilis and Micrococcus luteus and Gram-negative bacteria (Escherichia coli and Klebsiella aerogenes. The SWCNT dispersions showed moderate killing ability (40-60% against Gram-positive bacteria however no antibacterial activity was observed against the Gram negative ones. Interestingly, the developed SWCNT-amphiphile-AgNP nanohybrids exhibited significant killing ability (∼90% against all bacteria. Importantly, the cell viability of these newly developed self-assemblies was checked towards chinese hamster ovarian cells and high cell viability was observed after 24 h of incubation. This specific killing of bacterial cells may have been achieved due to the presence of higher -SH containing proteins in the cell walls of the bacteria. The developed nanohybrids were subsequently infused into tissue engineering scaffold agar-gelatin films and the films similarly showed bactericidal activity towards both kinds of bacterial strains while allowing normal growth of eukaryotic cells on the surface of the films.

  12. Features of Responsibility for Commission of Tax Crimes Regulation under the Criminal Legislation of England

    Directory of Open Access Journals (Sweden)

    Ekaterina I. Gruzinskaya

    2014-03-01

    Full Text Available In the present article, author discusses features of regulating liability for tax offenses in British criminal law. Author researches question of taxation criminalization. Author emphasizes that it is important to separate tax evasion (illegal different ways from tax optimization (within the law. Author analyzes concept of "tax fraud", which can be defined as the deliberate actions of person to reduce taxes and committed through falsification of documents relevant to the tax authorities. In addition author considers tax fraud and other forms of criminal actions on the tax system under the British law, including tax cuts, tax resistance and refusal to pay taxes. Author concludes that forms of British economic crime compositions, depending on the way they were committed differentiates criminal liability. This question is more relevant in the process of punishment individualization because not all fraudulent evasion techniques will actually produce a much greater danger to society than "passive avoidance".

  13. 26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

    Science.gov (United States)

    2010-04-01

    ... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; indirect transactions by...

  14. PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2013-12-01

    Full Text Available Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romanian micro-enterprises. These are small entities that fulfil certain conditions regarding total turnover, equity and domain of activity. Although the provisions applying to micro-enterprise taxation were elaborated, among others, with the intention to reduce tax evasion, they also allow the micro-enterprises with losses to avoid tax payment. In a country with low purchasing power and a great number of taxes and fees like Romania, the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget. The micro-enterprise owners make no exception in this matter.

  15. The nuclear tax and you

    International Nuclear Information System (INIS)

    Harper, Mike

    1990-01-01

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

  16. Deferred tax analysis and impact on firm's economic efficiency ratios

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2005-01-01

    Full Text Available Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.

  17. Carbon Taxes: A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, J.; Bird, L.; Smith, H.

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  18. Carbon Taxes. A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, Jenny [National Renewable Energy Lab. (NREL), Golden, CO (United States); Bird, Lori [National Renewable Energy Lab. (NREL), Golden, CO (United States); Smith, Hillary [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  19. Efficiency of tax bodies' performance

    OpenAIRE

    Fedorovskaya, M.

    2011-01-01

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

  20. Reform of Kosovo Tax System after independence and its key functions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Bedri Peci

    2013-12-01

    However, policy and tax system of Kosovo should be more in function of economic development by achieving equilibrium between direct and indirect taxes, increasing efficiency of public expenditures and to offer more tax incentives. Designers’ preliminary requirement is to analyze fiscal, economic, etc., effects of each tax form which aims to apply in accordance with tax policy objectives and to analyze the role and effects of tax incentives to each tax form. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the experiences of other countries should apply more tax incentives in order that tax policy to be more in function for economic development

  1. 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…

  2. Taxes and gender equity

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

    Brenda Battisti

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

  3. Tax Reform & University Development.

    Science.gov (United States)

    Myers, John Holt

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

  4. Life After Tax Reform.

    Science.gov (United States)

    Clotfelter, Charles T.

    1987-01-01

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

  5. Income Tax Tips

    Science.gov (United States)

    Brown, Darryl Lee

    2006-01-01

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

  6. 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...

  7. Tax Morale and Optimal Taxation

    OpenAIRE

    Güth, Werner; Sausgruber, Rupert

    2004-01-01

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

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

    Directory of Open Access Journals (Sweden)

    MUSTAFA ALİ SARILI

    2013-05-01

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

  9. After-tax money income estimates of households: 1984.

    Science.gov (United States)

    Nelson, C T

    1986-07-01

    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 $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. 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 base without families; and 3) returns of decedents.

  10. FIBER LASER CONSTRUCTION AND THEORY INCLUDING FIBER BRAGG GRATINGS Photonic Crystal Fibers (PCFs) and applications of gas filled PCFs

    Energy Technology Data Exchange (ETDEWEB)

    Sutton, Jacob O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-03-08

    The principles used in fiber lasers have been around for a while but it is only within the past few years that fiber lasers have become commercially available and used in high power laser applications. This paper will focus on the basic design principles of fiber lasers, including fiber Bragg gratings, principles of operation, and forms of non-linear effects. It will describe the type and associated doping of the fiber used and difficult designs used to guide energy from the pump to the active medium. Topics covered include fiber laser design, fiber Bragg gratings, materials used, differences in quantum energy loss, thermo-optical effects, stimulated Raman scattering, Brillouin scattering, photonic crystal fibers and applications of gas filled Photonic Crystal Fibers (PCFs). Thanks to fiber lasers, the energy required to produce high power lasers has greatly dropped and as such we can now produce kW power using a standard 120V 15A circuit. High power laser applications are always requiring more power. The fiber laser can now deliver the greater power that these applications demand. Future applications requiring more power than can be combined using standard materials or configurations will need to be developed to overcome the high energy density and high non-linear optical scattering effects present during high power operations.

  11. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Science.gov (United States)

    2010-04-08

    ... placement. The minimum investment per Accredited Investor will be determined prior to commencement of the... issuer should be sold only to persons for whom investments in limited profit, essentially tax-shelter... in limited profit, essentially tax shelter, investments would be suitable. Applicants further state...

  12. Settlement of Tax Disputes in the Russian Federation and Germany

    OpenAIRE

    Anastasiya Alexandrovna Konyukhova

    2015-01-01

    This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority tha...

  13. Energy taxes -- Some critical remarks

    International Nuclear Information System (INIS)

    Wirl, F.

    1994-01-01

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

  14. 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2013-11-01

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

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

    Science.gov (United States)

    Linda Wang; John L. Greene

    2009-01-01

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

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

    Science.gov (United States)

    Linda Wang; John Greene

    2010-01-01

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

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

    OpenAIRE

    Novotná, Markéta

    2010-01-01

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

  18. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Science.gov (United States)

    2011-10-26

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

  19. Modern aspects of tax regulation of investment activity

    Directory of Open Access Journals (Sweden)

    E.S. Podakov

    2016-03-01

    Full Text Available The article investigates the tax regulation of investment activity in modern conditions. Scientists studied different views about the impact of tax regulations on the investment activity in the country. The author determines that the tax regulation of investment activity involves the use of state mechanisms taxation of certain measures to improve investment conditions. The subject is the state tax regulations, and the object is the investment activity of individual and institutional investors of any form of ownership including organizational and legal forms. Such regulation is performed by using complex special tools. The possible methods of tax stimulation of investment processes are described. The article deals with the current results of tax reform in Ukraine and predicts its possible consequences for agricultural producers. The rating positions of Ukraine according to international organizations are showed. The systematic analysis has been carried out and the impact of differential tax rates, tax exemption for a specified period, reducing the tax base, elimination of double taxation on investment activity in certain areas have been researched. The special instruments of investment activity tax regulation are considered. The options for improving investment activity by introducing effective tax regulation are determined.

  20. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

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

  1. Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness

    Directory of Open Access Journals (Sweden)

    Nurul Aisyah Rachmawati

    2017-12-01

    Full Text Available The purpose of this study is to examine the effect of book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness. Different from Frank et al. (2009 and Lennox et al. (2013, this study considers endogeneity problem to minimize biased results. Using the companies listed on the Indonesia Stock Exchange for 2013-2016, this study found that there is endogeneity problem in the relationship between tax reporting aggressiveness and financial reporting aggressiveness, but no causality relationship. In this case, only tax reporting aggressiveness that affects financial reporting aggressiveness, but not otherwise. Consistent with the hypothesis, this study also found that firm with a low level of BTC is more weakened trade-offs between tax reporting aggressiveness and financial reporting aggressiveness than firm with high level of BTC. These results are consistent either with or without include the industry dummy.

  2. Tax competition and tax harmonization in the European Union

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2004-01-01

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

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

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  4. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  5. Bureaucratic Tax-Seeking: The Danish Waste Tax

    OpenAIRE

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

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

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

    OpenAIRE

    Kimberley Scharf

    1997-01-01

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

  7. A Quantitative Approach to Measure Tax Competitiveness Between EU Countries

    Directory of Open Access Journals (Sweden)

    Konstantinos J. Liapis

    2014-12-01

    Full Text Available The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and investments from other intra- and inter-countries. The value added tax (VAT, property tax as well as corporate and personal taxes are examined for the twenty seven (27 European Union (EU countries. The methods applied consist of Least Square Dummy variable models and the results from the estimations for each one of the aforementioned taxes are integrated into a new total competitiveness taxation index (TCTI, following weighted hierarchical quantitative approaches. Our findings suggest that significant differences still exist between the countries examined and the application of diverse tax regime systems results in various tax performances. Using the above procedure, we also find that subgroups exist within the (27 EU countries and that EU lacks taxation policies with common rules or restrictions. Following the TCTI methodology proposed by this research, a tool for monitoring EU tax regimes is introduced in order to assist in the EU integration to a common tax regime.

  8. Income Tax in France

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  9. Globalization, Tax Competition and Tax Burden İn Turkey

    Directory of Open Access Journals (Sweden)

    Veli KARGI

    2016-07-01

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

  10. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  11. Real Property Tax - 2016

    Data.gov (United States)

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

  12. Real Property Tax - 2017

    Data.gov (United States)

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

  13. Gross Sales Tax Collections

    Data.gov (United States)

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

  14. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  15. Real Property Tax Rates

    Data.gov (United States)

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

  16. Socially Improving Tax Reforms

    OpenAIRE

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

    2008-01-01

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

  17. Timing Tax Evasion

    OpenAIRE

    Dirk Niepelt

    2004-01-01

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

  18. Investment Taxes and Equity Returns

    OpenAIRE

    Clemens Sialm

    2006-01-01

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

  19. TAX EVASION UNDER THE INFLUENCE OF FISCAL POLICY MEASURES

    Directory of Open Access Journals (Sweden)

    IONUŢ-GHEORGHE CĂRĂUŞ

    2016-08-01

    Full Text Available The collection efficiency of the budget revenues depends largely on the ability of the State, through tax authorities empowered, to apply firm measures to prevent and fight against fraud and tax evasion. However, the phenomenon of fraud and tax evasion is a complex process that extends quickly beyond national borders. That is why it is necessary to the existence of international cooperation against fraud and tax evasion as much as possible, in accordance with the principle of good governess in the field of taxation, thus eliminating negative fiscal measures. Therefore it requires a strict monitoring of collection activities arranged by fiscal legislation of each EU Member State, the automatic exchange of information to be made permanent through mutual information between countries regarding incomes or financial liquidity held by individuals resident in other EU countries, by creating an effective mechanism to fight against tax evasion regarding VAT, by sending alerts between EU Member States in case of suspicious economic activities. Also, it is necessary to correlate and intensify measures to prevent and fight against tax evasion, addressing various issues in a different manner, namely in terms of the taxpayers. Thus, it is necessary to identify factors that cause taxpayers to evade from payment of tax liabilities and declarations in conjunction with tax burden or with the existing tax easing measures. Only in this context we can understand and fight against the phenomenon of tax evasion in the business environment. In this context, the research carried out has had as its principal objective to analyze the phenomenon of tax evasion in Romania as well as the capacity of the State to recover tax arrears through the application of enforcement measures. Descriptive analysis revealed a dynamic of tax evasion , the highest levels recorded in VAT .

  20. Development of NbN Josephson junctions with TaxN semi-metal barrier; application to RSFQ circuits

    International Nuclear Information System (INIS)

    Setzu, R.

    2007-11-01

    This thesis research, brought to the development and optimization of SNS (Superconductor / Normal Metal / Superconductor) Josephson junctions with NbN electrodes and a high resistivity Ta x N barrier. We were able to point out Josephson oscillations for frequencies above 1 THz and operation temperatures up to 10 K, which constituted the original goal of the project. This property makes these junctions unique and well adapted for realizing ultra-fast RSFQ (Rapid Single Flux Quantum) logic circuits suitable for spatial telecommunications. We showed a good reproducibility of Ta x N film properties as a function of the sputtering parameters. The NbN/Ta x N/NbN tri-layers exhibit high critical temperature (16 K). The junctions showed a clear dependence of the R n I c product as a function of the partial nitrogen pressure inside the reactive plasma; the R n I c is the product between the junction critical current and its normal resistance, and indicates the upper limit Josephson frequency. We have also obtained some really high R n I c products, up to 3.74 mV at 4.2 K for critical current densities of about 15 kA/cm 2 . Junctions show the expected Josephson behaviors, respectively Fraunhofer diffraction and Shapiro steps. up to 14 K. This allows expecting good circuit operations in a relaxed cryogenics environment (with respect to the niobium circuits limited at 4.2 K). The junctions appear to be self-shunted. The SNOP junctions J c -temperature dependence has been fitted by using the long SNS junction model in the dirty limit, which gives a normal metal coherence length of about 3.8 nm at 4.2 K. We have finally studied a multilayer fabrication process, including a common ground plane and bias resistors, suitable for RSFQ logic basic circuits. To conclude we have been able to show the performance superiority of NbN/Ta x N/NbN junctions over the actual niobium junctions, as well as their interest for realizing compact RSFQ logic circuits. In fact these junctions do not

  1. Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model

    Directory of Open Access Journals (Sweden)

    Yolande Jordaan

    2015-08-01

    Full Text Available This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis, the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in marginal rates on the revenue base and tax efficiency using a microsimulation (MS tax model. In this first paper on the research results, much attention is paid to the structure of the model and the way in which the database has been compiled. The model allows for the dissemination of individual taxpayers by income groups, gender, educational level, age group, etc. Simulations include a scenario with higher marginal rates which is also more progressive (as in the 1998/1999 fiscal year, in which case tax revenue increases but the increase is overshadowed by a more than proportional decrease in tax efficiency as measured by its deadweight loss. On the other hand, a lowering of marginal rates (to bring South Africa’s marginal rates more in line with those of its peers improves tax efficiency but also results in a substantial revenue loss. The estimated optimal individual tax to gross domestic product (GDP ratio in order to maximise economic growth (6.7 per cent shows a strong response to changes in marginal rates, and the results from this research indicate that a lowering of marginal rates would also move the actual ratio closer to its optimum level. Thus, the trade-off between revenue collected and tax efficiency should be carefully monitored when personal income tax reform is being considered.

  2. HTLV-2B Tax oncoprotein is modified by ubiquitination and sumoylation and displays intracellular localization similar to its homologue HTLV-1 Tax

    International Nuclear Information System (INIS)

    Turci, Marco; Lodewick, Julie; Righi, Paola; Polania, Angela; Romanelli, Maria Grazia; Bex, Francoise; Bertazzoni, Umberto

    2009-01-01

    HTLV-1 is more pathogenic than HTLV-2B. The difference is generally attributed to the properties of their individual transactivating Tax proteins. By using internal Flag-6His tagged Tax-1 and Tax-2B, which display transcriptional activities comparable to the untagged proteins and can be recognized by a single anti-Flag antibody, we demonstrate that Tax-2B is modified by ubiquitination and sumoylation. In addition, Tax2B is distributed in punctuate nuclear structures that include the RelA subunit of NF-κB, as has been previously demonstrated for Tax-1

  3. 78 FR 34874 - Indoor Tanning Services; Excise Taxes

    Science.gov (United States)

    2013-06-11

    .... The revision reads as follows: Sec. 40.0-1 Introduction. * * * * * (d) Effective/applicability date... Introduction. The regulations in this part 49 are designated ``Facilities and Services Excise Tax Regulations... services may be excluded in computing the tax payable on the amount paid, if the charges-- (i) Are...

  4. Environmental taxes and subsidies 2002

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

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

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

    OpenAIRE

    Eva ERDÕS

    2010-01-01

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

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

    Science.gov (United States)

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

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

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

    OpenAIRE

    David A. Grigorian; Hamid R Davoodi

    2007-01-01

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

  8. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Science.gov (United States)

    2010-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or as...

  9. Inter-municipal cooperation, economies of scale and cost efficiency: an application of stochastic frontier analysis to Dutch municipal tax departments

    NARCIS (Netherlands)

    Niaounakis, T. (Thomas); J.L.T. Blank (Jos)

    2017-01-01

    textabstractInter-municipal cooperation is increasingly popular in European countries. Saving cost is a key motivation. This paper analyses the relation between inter-municipal cooperation and cost efficiency among Dutch municipal tax departments between 2005 and 2012. Motivated by the notion that

  10. Inter-municipal cooperation, economies of scale and cost efficiency : an application of stochastic frontier analysis to Dutch municipal tax departments

    NARCIS (Netherlands)

    Niaounakis, T.K.; Blank, J.L.T.

    2017-01-01

    Inter-municipal cooperation is increasingly popular in European countries. Saving cost is a key motivation. This paper analyses the relation between inter-municipal cooperation and cost efficiency among Dutch municipal tax departments between 2005 and 2012. Motivated by the notion that cost

  11. Application of the nuclear field theory to monopole interactions which include all the vertices of a general force

    International Nuclear Information System (INIS)

    Bes, D.R.; Dussel, G.G.; Liotta, R.J.; Sofia, H.M.; Broglia, R.A.

    1976-01-01

    The field treatment is applied to the monopole pairing and monopole particle-hole interactions in a two-level model. All the vertices of realistic interactions appear, and the problems treated here have most of the complexities of real nuclei. Yet, the model remains sufficiently simple, so that a close comparison with the results of a (conventional) treatment in which only the fermion degrees of freedom are considered is possible. The applicability to actual physical situations appears to be feasible, both for schematic or realistic forces. The advantage of including the exchange components of the interaction in the construction of the phonon is discussed. (Auth.)

  12. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

    Energy Technology Data Exchange (ETDEWEB)

    Lantz, E.; Doris, E.

    2009-10-01

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited state tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.

  13. Economic effects on taxing CO{sub 2} emissions

    Energy Technology Data Exchange (ETDEWEB)

    Haaparanta, P. [Helsinki School of Economics (Finland); Jerkkola, J.; Pohjola, J. [The Research Inst. of the Finnish Economy, Helsinki (Finland)

    1996-12-31

    The CO{sub 2} emissions can be reduced by using economic instruments, like carbon tax. This project included two specific questions related to CO{sub 2} taxation. First one was the economic effects of increasing CO{sub 2} tax and decreasing other taxes. Second was the economic adjustment costs of reducing net emissions instead of gross emissions. A computable general equilibrium (CGE) model was used in this analysis. The study was taken place in Helsinki School of Economics

  14. ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    Camelia-Catalina, MIHALCIUC

    2014-11-01

    Full Text Available Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global assessment of a business. So, in a narrower approach, in accounting we are particularly interested in the individual assessment of assets and liabilities. In the evaluation, the concept of value is the primary element, accounting, especially along with the application of the principle of economic prevalence over the juridic, managed to convey the best measure those interested, information about how to create, to mesure and how to comunicate to business partners the value. The tax implication that arise after the evaluation of the individual elements of the asset, influence the result of the exercise by including the expenditure in the total expenses generated by the evaluation. The main asset elements, which following the evaluation generate tax implications are the tangible fixed asset, financial and stocks. Based on this consideration, one of the main objectives of this paper is to highlight the tax implications arising from the evaluation of financial instruments that generate tax liabilities.

  15. Funding the heavy oil sector's innovation : maximizing Canada's R and D tax credit

    International Nuclear Information System (INIS)

    Hill, G.S.; Bernard, M.; Cheung, S.

    2008-01-01

    Canada offers one of the most generous, broadly applicable business tax incentives for eligible research and development projects in the world. The scientific research and experimental development (SR and ED) program is administered by the Canada Revenue Agency and is the single largest federal program, providing over 3 billion dollars in tax assistance to Canadian businesses in 2006. The development of in-situ oil sands recovery technologies such as steam assisted gravity drainage and other techniques have been research-intensive undertakings that have historically benefited from the SR and ED program, many of which are now commercial available technologies. The SR and ED program definition, eligible activities, eligible expenditures, and benefits were described in this paper. These benefits include the ability to deduct qualifying expenditures currently or to defer them indefinitely, as well as investment tax credits that reduce taxes payable on a dollar for dollar basis. Research and development in the heavy oil and oil sands industries was also discussed with reference to platforms for research and development; areas of potential SR and ED. It was concluded that the SR and ED program is a vital source of financing to many Canadian corporations, and could offer significant assistance to companies in the heavy oil and oil sands sector by returning 20-35 per cent of the expenditures back at the federal level as a tax credit. 5 refs

  16. Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2017-01-01

    Full Text Available Tax assignations give tax‑paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non‑governmental non‑profit organizations. The Czech Republic has not introduced them yet, however, the other Visegrád Group countries have embodied this concept in their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current tax system of the Czech Republic. The influence of the possible introduction of tax assignations is being investigated in connection with the amount of government subsidies and in relation to motivation for philanthropic giving. In this context, the paper presents current conditions for the introduction of tax assignations. It also discusses the pros and cons of tax assignations that may serve as main arguments for or against the introduction of tax assignations in the Czech Republic. The focus of this paper is on the application of tax assignations in Slovakia as Slovakia with its historical development and structure is very close to the Czech Republic. If tax assignations are introduced in the Czech Republic, a similar development can be expected. Analysis of statistical data for Slovakia was used to explore whether tax assignations affected the amount of transfers to non‑governmental organizations and whether tax assignations could be a good additional source of funding for non‑profit organizations in the Czech Republic.

  17. 75 FR 52393 - Proposed Data Collection; Comment Request: New Markets Tax Credit (NMTC) Program-Allocation...

    Science.gov (United States)

    2010-08-25

    ... Collection; Comment Request: New Markets Tax Credit (NMTC) Program--Allocation Application ACTION: Notice and... toll free number. SUPPLEMENTARY INFORMATION: Title: New Markets Tax Credit (NMTC) Program--Allocation... provides an incentive to investors in the form of tax credits over seven years that stimulates private...

  18. 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.

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

    Science.gov (United States)

    Linda Wang; John Greene

    2013-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Obradović-Ćuk Jelena

    2016-01-01

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

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

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

  2. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Science.gov (United States)

    2010-04-01

    ... corporation. (5) Foreign income taxes. The term “foreign income taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war profits, and excess profits taxes” by reason of... functional currency is the u. In 1998 CFC earns 100u of general limitation income described in section 904(d...

  3. The cost of tax-exempt health benefits in 2004.

    Science.gov (United States)

    Sheils, John; Haught, Randall

    2004-01-01

    The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting health benefits and spending from the federal income and Social Security taxes, including (1) employer health benefit contributions for workers and retirees, (2) health benefit deductions for the self-employed, (3) health spending under flexible spending plans, and (4) the tax deduction for health expenses. We estimate that this expenditure will be dollars 188.5 billion in 2004. Families with incomes of dollars 100,000 or more (14 percent of the population) account for 26.7 percent of all health benefit tax expenditures.

  4. China’s emerging tax regime: Devolution, fiscal federalism, or tax farming?

    OpenAIRE

    Krug, Barbara; Zhu, Ze; Hendrischke, Hans

    2004-01-01

    textabstractChina like other transition economies needs to establish a tax regime compatible with a market economy. The paper singles out the general and China-specific features by which national legislation attempts to accompany economic transformation. Based on an empirical study in two provinces this paper shows that without including local government agencies and their budgets, China’s fiscal federalism cannot be analysed. This paper argues that China’s emerging tax regime depends on the ...

  5. 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 ...

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

    OpenAIRE

    Sang, Sinavith

    2006-01-01

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

  7. Transaction Taxes, Capital Gains Taxes and House Prices

    OpenAIRE

    Nicole Aregger; Martin Brown; Enzo Rossi

    2013-01-01

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

  8. 26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-5 Certain... history of regular coordination of day-to-day activities between M and N, including periodic transfers of...

  9. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Science.gov (United States)

    2010-04-01

    ... any securities that are regularly quoted by brokers or dealers making a market. (5) Any distributions... a tax shelter? A-31. Participation in the sale of a tax shelter includes any marketing activities...

  10. Financial Decisions, Tax Effect and Investment Performance

    Directory of Open Access Journals (Sweden)

    Yasemin COSKUN

    2018-04-01

    Full Text Available The aim of the study is to measure influence of taxation while making financial decisions and predict it with the general application in Turkey. Except for equity returns of financial and negative capital institutions registered in Borsa Istanbul between 2000 and 2012, those of all other businesses were calculated. In order to measure cost of capital, Capital Assets Pricing Model(CAPM was employed. Businesses were divided into for regions as stated in Tax Incentive Law according to the study. As stated in Tax Incentive Law, the businesses whose costs of capital were divided into six regions where statistical analysis was made to determine whether taxation influenced financial decisions of the related businesses based on Tax Incentive Law or not. Assessment of the findings within the study determined that businesses in 1 st, 2 nd and 3 rd regions were affected by taxation 5,69, 2,75 and 1,39 as means between 2007 and 2012, respectively. Accordingly taxation load of businesses in 1 st region provinces was found to be heavier than those of businesses in other regions. Considering the Tax Incentive Law, it was found to be statistically important that taxation load of the related region should be taken into account in making any financial decisions. In this respect, there is an impact of tax when one makes financial decisions. However, other relevant factors should also be considered.

  11. Assessing the Applicability of Currently Available Methods for Attributing Foodborne Disease to Sources, Including Food and Food Commodities

    DEFF Research Database (Denmark)

    Pires, Sara Monteiro

    2013-01-01

    hazards. These articles have described strengths and weaknesses of each method, but no guidance on how to choose the most appropriate tool to address different public health questions has thus far been provided. We reviewed available source attribution methods; assessed their applicability to attribute...... that the proportion of disease that can be attributed to specific foods items or transmission routes may be estimated for the majority of the evaluated hazards by applying one or more of the source attribution methods assessed. It was also recognized that the use of source attribution methods may be limited......Abstract A variety of approaches to attribute foodborne diseases to specific sources are available, including hazard occurrence analysis, epidemiological methods, intervention studies, and expert elicitations. The usefulness of each method to attribute disease caused by a foodborne hazard depends...

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

    Science.gov (United States)

    Linda Wang; John L. Greene

    2012-01-01

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

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

    Science.gov (United States)

    Linda Wang; John L. Greene

    2006-01-01

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

  14. 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…

  15. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Science.gov (United States)

    2010-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources....4115 Account 411.5, Investment tax credit adjustments, other. This account must include the amount of those investment tax credit adjustments not properly included in other accounts. ...

  16. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  17. Ways of radical change of the image of tax and customs officers

    Directory of Open Access Journals (Sweden)

    Arutiunian V. L.

    2018-03-01

    Full Text Available the article discusses the problem concerning some changes in image of tax and customs officers. Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.

  18. 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

  19. Impact of the application of the Value Added Tax to imaging tests on out-of-pocket health expenses of households in Chile.

    Science.gov (United States)

    Cuadrado, Cristóbal; Silva-Illanes, Nicolás

    2015-12-09

    Out-of-pocket healthcare expense represents a challenge for health systems for it constitutes a barrier to health care, impacting the equality of access to healthcare systems, something particularly important in the Chilean health system. In this context, the Government recently raised the possibility of incorporating a tax on imaging tests, creating debate over its potential consequences. To explore the impact on household out-of-pocket healthcare expense by the implementation of a value added tax to imaging tests in Chile. Cross-sectional study using data of household expenditures from the VII Household Budget Survey. Out-of-pocket healthcare expense and catastrophic household expenses are calculated comparing two scenarios, with and without the inclusion of the proposed tax. Analyses are presented by income deciles to explore the differential equality impact. 42.8% of diagnostic test expense on household corresponds to imaging studies. Under a scenario of tax implementation, a relative increase of 1.1% of out-of-pocket expenses and 2.2% of catastrophic household expenses is observed. The groups that suffer the greatest impact are those with lower income levels, concentrating in the first fifth deciles. We conclude that, although the increase in the average out-of- pocket spending is moderate, this policy may involve a significant increase in the catastrophic expense of the population with the lowest incomes, thereby increasing health inequalities. Considering the challenges of health system financing in Chile, it appears that such fiscal policy would only worsen the possibility of moving towards lower levels of out-of-pocket of household expenses.

  20. 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...

  1. 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.

  2. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

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

  3. 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.

  4. Applicability of bioanalysis of multiple analytes in drug discovery and development: review of select case studies including assay development considerations.

    Science.gov (United States)

    Srinivas, Nuggehally R

    2006-05-01

    The development of sound bioanalytical method(s) is of paramount importance during the process of drug discovery and development culminating in a marketing approval. Although the bioanalytical procedure(s) originally developed during the discovery stage may not necessarily be fit to support the drug development scenario, they may be suitably modified and validated, as deemed necessary. Several reviews have appeared over the years describing analytical approaches including various techniques, detection systems, automation tools that are available for an effective separation, enhanced selectivity and sensitivity for quantitation of many analytes. The intention of this review is to cover various key areas where analytical method development becomes necessary during different stages of drug discovery research and development process. The key areas covered in this article with relevant case studies include: (a) simultaneous assay for parent compound and metabolites that are purported to display pharmacological activity; (b) bioanalytical procedures for determination of multiple drugs in combating a disease; (c) analytical measurement of chirality aspects in the pharmacokinetics, metabolism and biotransformation investigations; (d) drug monitoring for therapeutic benefits and/or occupational hazard; (e) analysis of drugs from complex and/or less frequently used matrices; (f) analytical determination during in vitro experiments (metabolism and permeability related) and in situ intestinal perfusion experiments; (g) determination of a major metabolite as a surrogate for the parent molecule; (h) analytical approaches for universal determination of CYP450 probe substrates and metabolites; (i) analytical applicability to prodrug evaluations-simultaneous determination of prodrug, parent and metabolites; (j) quantitative determination of parent compound and/or phase II metabolite(s) via direct or indirect approaches; (k) applicability in analysis of multiple compounds in select

  5. 26 CFR 26.2642-4 - Redetermination of applicable fraction.

    Science.gov (United States)

    2010-04-01

    ... applicable fraction is reduced to reflect any federal or state, estate or inheritance taxes paid from the trust. (4) Imposition of recapture tax under section 2032A—(i) If an additional estate tax is imposed...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26...

  6. Considerations for the Tax Mix

    OpenAIRE

    BOB HAMILTON; CHUN-YAN KUO; SATYA PODDAR

    1988-01-01

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

  7. Numerical and experimental study of a radiotherapy treatment planning system including Monte Carlo calculations: heterogeneities and small beams applications

    International Nuclear Information System (INIS)

    Habib, Bouchra

    2009-09-01

    Improvements relative to the MC dose calculation speed have been made within the European project MAESTRO by the development of the fast MC code PENFAST and within the TELEDOS project by the parallelization of this code. This PhD work, based on these two projects, focuses on the evaluation of the technical and dosimetric performances of the MC code. These issues are crucial before the use of the MC code in clinical applications. First, variance reduction techniques included in the MC code as well as the parallelization of the calculation have been validated and evaluated in terms of gain in the computing time. The second part of this work has exposed a new, fast and accurate method to determine the initial energy spectrum of the accelerator. This spectrum is required for the MC dose calculation. Afterwards, dose calculations with the fast MC code PENFAST have been evaluated under metrological and clinical conditions. The results showed the ability of the MC code to quickly calculate an accurate dose in both photon and electron modes, even in electronic disequilibrium situations. However, this study revealed an uncertainty, in the TPS-MC, in the conversion of the CT image to voxelized geometry which is used for MC dose calculation. The quality of this voxelization may be improved through an artefacts correction software and by including additional materials in the database of the code. (author)

  8. Tax Reform and Environmental Taxation

    OpenAIRE

    Gilbert E. Metcalf

    2005-01-01

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

  9. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

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

  10. 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.

  11. Formation of tax culture in Russia

    OpenAIRE

    Halikova Je.A.; Ginijatullina D.R.

    2014-01-01

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

  12. Tax Policy and Income Inequality in the Visegrad Countries

    Directory of Open Access Journals (Sweden)

    Moździerz Anna

    2015-12-01

    Full Text Available The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.

  13. Tax Culture: A Basic Concept for Tax Politics

    OpenAIRE

    Nerré, Birger

    2008-01-01

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

  14. 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 ENERGY...

  15. Evaluation of Ethiopian Tax Administration System: emphasis on ...

    African Journals Online (AJOL)

    Voluntary compliance with tax laws of taxpayers is believed to be shaped by two major streams of factors: economic and social-psychological. Many countries of the world including Ethiopia try to emphasize the economic deterrence approach in which the belief is that taxpayers pay taxes only because they fear audit and ...

  16. Tax Havens within Legal Boundaries. Older and Newer Cases

    Directory of Open Access Journals (Sweden)

    Anda Simona Rădulescu

    2017-06-01

    Full Text Available Tax havens, where many businesspeople, including the Romanians, keep the businesses to pay less taxes, but also away from the authorities and the media have become the subject of journalistic and legal investigations worldwide (see the case of Panama Papers . In this paper we reveal some form of offshore fraud known more or less recent and famous.

  17. Saving Bonds: Retaining the Tax-Exempt Status of Bonds.

    Science.gov (United States)

    Ferriter, Kaye B.; Kalick, Laura

    1995-01-01

    As college and university financial officers pursue business partnerships to boost institutional revenue, they must consider how these agreements affect the tax exempt status of their financing arrangement, continually monitoring use of facilities financed with tax-exempt debt. Issues to be addressed include the provisions of service contracts,…

  18. Development of Constraint Force Equation Methodology for Application to Multi-Body Dynamics Including Launch Vehicle Stage Seperation

    Science.gov (United States)

    Pamadi, Bandu N.; Toniolo, Matthew D.; Tartabini, Paul V.; Roithmayr, Carlos M.; Albertson, Cindy W.; Karlgaard, Christopher D.

    2016-01-01

    The objective of this report is to develop and implement a physics based method for analysis and simulation of multi-body dynamics including launch vehicle stage separation. The constraint force equation (CFE) methodology discussed in this report provides such a framework for modeling constraint forces and moments acting at joints when the vehicles are still connected. Several stand-alone test cases involving various types of joints were developed to validate the CFE methodology. The results were compared with ADAMS(Registered Trademark) and Autolev, two different industry standard benchmark codes for multi-body dynamic analysis and simulations. However, these two codes are not designed for aerospace flight trajectory simulations. After this validation exercise, the CFE algorithm was implemented in Program to Optimize Simulated Trajectories II (POST2) to provide a capability to simulate end-to-end trajectories of launch vehicles including stage separation. The POST2/CFE methodology was applied to the STS-1 Space Shuttle solid rocket booster (SRB) separation and Hyper-X Research Vehicle (HXRV) separation from the Pegasus booster as a further test and validation for its application to launch vehicle stage separation problems. Finally, to demonstrate end-to-end simulation capability, POST2/CFE was applied to the ascent, orbit insertion, and booster return of a reusable two-stage-to-orbit (TSTO) vehicle concept. With these validation exercises, POST2/CFE software can be used for performing conceptual level end-to-end simulations, including launch vehicle stage separation, for problems similar to those discussed in this report.

  19. Evaluation Of Communication Tax In Terms Of Tax Justice And Solution Proposal

    Directory of Open Access Journals (Sweden)

    Burçin BOZDOĞANOĞLU

    2016-07-01

    Full Text Available The progress that has taken place through technological developments in the field of telecommunication and communication influences both economic and social life profoundly since it is closely related to the information, finance, and education sectors. The study will mainly cover telecommunications tax. Article 29 of the Law on Municipal Revenues No. 2464 regulates communication tax. Even though more than thirty years have passed since the introduction of this law and important developments and new institutions have been established regarding the telecommunication process, it has been seen that these developments are not included in the scope of telecommunication taxation and that these institutions are not taxpayers of telecommunication tax. Both the wording of the law and the administrative opinions regarding the issue are that the communication tax will only be taken from Türk Telekom. Such an interpretation is obviously contrary to Article 10 of the Constitution. The acceptance of Türk Telekom as the only taxpayer reveals following serious contradictions; - If this institution also offers mobile services, whether these services will be included in the scope of tax, - What happens when mobile service providers provide fixed phone service, - The situation of internet service providers using Türk Telekom's infrastructure Our aim is to propose a model that is compatible with the contemporary legal principles by presenting the current situation in terms of tax law norms.

  20. 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.

  1. Taxing market power

    OpenAIRE

    Jaskold Gabszewicz, Jean; Grazzini, Lisa

    1998-01-01

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

  2. Earned Income Tax Credit

    NARCIS (Netherlands)

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

    1998-01-01

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

  3. Economic and tax issues

    Science.gov (United States)

    Steverson O. Moffat; John L. Greene

    2002-01-01

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

  4. Electrodes for high-definition transcutaneous DC stimulation for applications in drug delivery and electrotherapy, including tDCS.

    Science.gov (United States)

    Minhas, Preet; Bansal, Varun; Patel, Jinal; Ho, Johnson S; Diaz, Julian; Datta, Abhishek; Bikson, Marom

    2010-07-15

    Transcutaneous electrical stimulation is applied in a range of biomedical applications including transcranial direct current stimulation (tDCS). tDCS is a non-invasive procedure where a weak direct current (<2 mA) is applied across the scalp to modulate brain function. High-definition tDCS (HD-tDCS) is a technique used to increase the spatial focality of tDCS by passing current across the scalp using <12 mm diameter electrodes. The purpose of this study was to design and optimize "high-definition" electrode-gel parameters for electrode durability, skin safety and subjective pain. Anode and cathode electrode potential, temperature, pH and subjective sensation over time were assessed during application of 2 mA direct current, for up to 22 min on agar gel or subject forearms. A selection of five types of solid-conductors (Ag pellet, Ag/AgCl pellet, rubber pellet, Ag/AgCl ring and Ag/AgCl disc) and seven conductive gels (Signa, Spectra, Tensive, Redux, BioGel, Lectron and CCNY-4) were investigated. The Ag/AgCl ring in combination with CCNY-4 gel resulted in the most favorable outcomes. Under anode stimulations, electrode potential and temperature rises were generally observed in all electrode-gel combinations except for Ag/AgCl ring and disc electrodes. pH remained constant for all solid-conductors except for both Ag and rubber pellet electrodes with Signa and CCNY-4 gels. Sensation ratings were independent of stimulation polarity. Ag/AgCl ring electrodes were found to be the most comfortable followed by Ag, rubber and Ag/AgCl pellet electrodes across all gels. Copyright 2010 Elsevier B.V. All rights reserved.

  5. Electrodes for high-definition transcutaneous DC stimulation for applications in drug-delivery and electrotherapy, including tDCS

    Science.gov (United States)

    Minhas, Preet; Bansal, Varun; Patel, Jinal; Ho, Johnson S.; Diaz, Julian; Datta, Abhishek; Bikson, Marom

    2010-01-01

    Transcutaneous electrical stimulation is applied in a range of biomedical applications including Transcranial Direct Current Stimulation (tDCS). tDCS is a non-invasive procedure where a weak direct current (<2 mA) is applied across the scalp to modulate brain function. High-Definition tDCS (HD-tDCS) is a technique used to increase the spatial focality of tDCS by passing current across the scalp using <12 mm diameter electrodes. The purpose of this study was to design and optimize “high-definition” electrode-gel parameters for electrode durability, skin safety, and subjective pain. Anode and cathode electrode potential, temperature, pH, and subjective sensation over time were assessed during application of 2 mA direct current, for up to 22 minutes on agar gel or subject forearms. A selection of 5 types of solid-conductors (Ag pellet, Ag/AgCl pellet, Rubber pellet, Ag/AgCl ring, and Ag/AgCl disc) and 7 conductive gels (Signa, Spectra, Tensive, Redux, BioGel, Lectron, and CCNY-4) were investigated. The Ag/AgCl ring in combination with CCNY-4 gel resulted in the most favorable outcomes. Under anode stimulations, electrode potential and temperature rises were generally observed in all electrode-gel combinations except for Ag/AgCl ring and disc electrodes. pH remained constant for all solid-conductors except for both Ag and Rubber pellet electrodes with Signa and CCNY-4 gels. Sensation ratings were independent of stimulation polarity. Ag/AgCl ring electrodes were found to be the most comfortable followed by Ag, Rubber, and Ag/AgCl pellet electrodes across all gels. PMID:20488204

  6. METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Bohdan Kostiuk

    2016-11-01

    Full Text Available Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service of Ukraine. The subject of research is the methods of audit by State Fiscal Service of Ukraine. Methods. It was used general and specific methods of research, including: analysis and synthesis, system and process approaches, induction and deduction, etc. Results. The problem of tax auditing process in Ukraine is the absence of integrated and systematic approach for its implementation. Unfortunately, the practice of the tax audit is not yet examined clearly. Today the basic principles of tax audit are considered by the scientists only in theory. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments that are designed fiscal service, the formation of evidence, procedure for using certain methods and techniques for auditing, information sources are ignored legislators and scientists. Apart from the existence of guidelines on verification of a particular type of taxes, other obligatory payments which are designed by fiscal service, the formation of evidence base, procedure of usage of certain methods and techniques for audit, information sources and other issues are ignored by legislators and scientists. Despite this, today the tax audit is a tool to fully examine and reduce the tax risks of the organization. Another problem of tax audit is that legislation doesn’t fix the notion of tax audit so there is no exact interpretation of it. Tax audit engages more efficient flow of taxes and fees to the state budget. Although there is increase of the efficiency of the national tax auditing mechanism now, but there are some problems which need be resolved in order to ensure rational tax revenues in the budget under the present conditions of socio

  7. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

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

  8. 45 CFR 2516.410 - What must a community-based entity include in an application for a grant?

    Science.gov (United States)

    2010-10-01

    ... (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE SCHOOL-BASED SERVICE-LEARNING PROGRAMS Application... Corporation in the grant application package. (c) Assurances that the applicant will— (1) Keep such records... fiscal audits and program evaluations; (2) Prior to the placement of a participant, consult with the...

  9. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

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

  10. CONTRIBUTION OF INDIRECT TAXES

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2015-08-01

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

  11. European Pesticide Tax Schemes in Comparison: An Analysis of Experiences and Developments

    Directory of Open Access Journals (Sweden)

    Thomas Böcker

    2016-04-01

    Full Text Available Policy measures are needed to reduce the risks associated with pesticides’ application in agriculture, resulting in more sustainable agricultural systems. Pesticide taxes can be an important tool in the toolkit of policy-makers and are of increasing importance in European agriculture. However, little is known about the effects of such tax solutions and their impacts on the environment, farmers, and human health. We aim to fill this gap and synthesize experiences made in the European countries that have introduced pesticide taxes, i.e., France, Denmark, Norway, and Sweden. The major findings of our analysis are: (1 overall, the effectiveness of pesticide taxes is limited, but if a tax on a specific pesticide is high enough, the application and the associated risks will be reduced significantly; (2 in all countries, hoarding activities have been observed before a tax introduction or increase. Therefore, short-term effects of taxes are substantially smaller than long-term effects; (3 differentiated taxes are superior to undifferentiated taxes because fewer accompanying measures are required to reach policy goals; (4 tax scheme designs are not always in line with the National Action Plan targets. Low tax levels do not necessarily lead to a reduction of pesticide input and differentiated taxes do not necessarily lead to fewer violations of water residue limits.

  12. A Guide to Tax Policy and Higher Education. A Looseleaf Reference Service on Tax Issues Affecting Higher Education.

    Science.gov (United States)

    Council for Advancement and Support of Education, Washington, DC.

    The guide is intended to help presidents, trustees, and friends of higher education understand and act upon the many issues of tax policy that will affect their institutions. The contents include: (1) an introduction to the purpose, organization, and uses of the reference; (2) a paper on the principal tax issues affecting higher education most…

  13. 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…

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

    Science.gov (United States)

    Brighton, Deb; Northup, Jim

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

  15. 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

  16. Do Taxes Produce Better Wine?

    OpenAIRE

    Martin Ljunge

    2011-01-01

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

  17. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

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

  18. 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....

  19. 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.

  20. Export Taxes under Bertrand Duopoly

    OpenAIRE

    David Collie; Roger Clarke

    2006-01-01

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

  1. 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.

  2. The Tax-Efficient Supply Chain

    DEFF Research Database (Denmark)

    Webber, Stuart

    2011-01-01

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

  3. Assessing the effectiveness of Denmark's waste tax

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1998-01-01

    By the mid-l980s, Denmark had a serious waste disposal problem: Its per capita generation of waste was among the highest in Europe and rising; it was running out of landfill space, with Copenhagen set to exhaust its landfill capacity in a short time; and there was a great deal of concern about air...... pollution from incinerators. Denmark responded to this situation by adopting a comprehensive waste management policy that included an innovative tax on waste designed to promote the reuse and recycling of many types of waste. Now that the tax has been in place for a decade, there is enough data to assess...

  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. Businessmen´s tax evasions

    OpenAIRE

    Karásková, Veronika

    2011-01-01

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

  6. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Science.gov (United States)

    2010-10-01

    ... book income or for the tax effect of revenues and expenses from regulated operations which have been... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include...

  7. An Empirical Evaluation of the Florida Tax Credit Scholarship Program. School Choice Issues in the State

    Science.gov (United States)

    Forster, Greg; D'Andrea, Christian

    2009-01-01

    This study examines the Florida Tax Credit Scholarship program, one of the nation's largest school choice programs. It is the first ever completed empirical evaluation of a tax-credit scholarship program, a type of program that creates school choice through the tax code. Earlier reports, including a recent one on the Florida program, have not…

  8. Environmental taxes and transaction costs

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    1994-06-01

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

  9. DO PENALTIES AND ENFORCEMENT MEASURES MAKE TAXPAYERS MORE COMPLIANT? THE VIEW OF AUSTRALIAN TAX EVADERS

    OpenAIRE

    Dr Ken Devos

    2013-01-01

    The tax compliance literature indicates that many factors, including, economic, social, psychological and demographic, impact upon the compliance behaviour of individual taxpayers. This study explores the relationship, if any, that exists between selected tax compliance and demographic variables and the compliance behaviour of Australian individual tax evaders. The study employed a mixed method research approach comprising both a survey and interviews. The findings revealed that tax law enfor...

  10. Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage

    OpenAIRE

    Alm, James; Badgett, M.V. Lee; Whittington, Leslie A.

    2000-01-01

    Recently, gay and lesbian couples have gone to court to force the government to allow same-sex couples to marry. Largely unnoticed during the debates surrounding same-sex marriages are their economic consequences, including the impact on government tax collections. It is well-known that a couple's joint income tax burden can change with marriage. Many couples, especially two-earner couples with similar incomes, pay a marriage tax because their taxes when married are more than their combined t...

  11. Tax Exempt Status of Private Schools.

    Science.gov (United States)

    Manville, Phyllis

    1982-01-01

    Recounts actions of the Internal Revenue Service and the federal government from 1965 to 1982 involving tax exempt status and racially discriminatory schools. Traces federal court decisions on the issue since 1970, including "Green v. Connally" and current Supreme Court cases involving Bob Jones University (South Carolina) and Goldsboro…

  12. America's Stake in the Estate Tax.

    Science.gov (United States)

    Botstein, Leon

    2000-01-01

    Suggests that proposed legislation to completely eliminate inheritance taxes is a radical idea that would have major negative effects on endowments of the nation's cultural institutions, including colleges/universities, hospitals, libraries, research centers, performing arts institutions, and major foundations. Urges maintaining inheritance taxes…

  13. School Facilities and Tax Credit Bonds

    Science.gov (United States)

    Edelstein, Frederick S.

    2009-01-01

    The tax credit portion of the American Recovery and Reinvestment Act of 2009 (also known as the economic stimulus package or ARRA) has three different entities that can be used for various school construction including new, modernization, renovation and acquisition of sites for school projects. The bond rule notice and allocations have been issued…

  14. 45 CFR 2517.410 - What must a qualified organization include in an application for a grant or a subgrant?

    Science.gov (United States)

    2010-10-01

    ... Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COMMUNITY-BASED SERVICE-LEARNING... Corporation in the grant application package; and (3) Assurances that the applicant will— (i) Keep such... fiscal audits and program evaluation; (ii) Comply with the nonduplication, nondisplacement, and grievance...

  15. Value added tax-theoretical and practical aspects

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation. Today it is one of the most widely used form of consumption tax in the world, being levied in about 120 countries accounting for around 70 per cent of the world population, including all European countries except Serbia and Bosnia and Herzegovina (the Federation and the Republic of Srpska. The burden of value added tax is visible at each stage in the production and distribution chain, thus eliminating taxation accumulation and is borne ultimately by the final consumer of final goods and services in the consuming country. The consumption type is a dominant type of value added tax. It ensures that the fixed and current assets purchases are exempt from VAT, and as such, it encourages technological progress and investment. By applying the country of destination principle (VAT is chargeable in the country where the goods or services are consumed - exports are exempt from tax while imports are taxed, value added tax eliminates double taxation and retains tax sovereignty of the importing country. In the last ten years there have been attempts to introduce value added tax in Serbia. The introduction of value added tax is the condition for the accession to the EU and we should expect that the latest attempt to introduce this tax in the Serbia taxation system will be successful. Namely, VAT Act is expected to be passed during 2004 and enforced as of January 1, 2005.

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

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

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

  17. INTERPRETATION OF TAX TREATIES

    OpenAIRE

    Uzeltürk, Hakan

    2015-01-01

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

  18. Confidentiality versus transparency in contemporary tax law

    OpenAIRE

    Anđelković, Mileva

    2017-01-01

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

  19. Who pays the most cigarette tax in Turkey.

    Science.gov (United States)

    Önder, Zeynep; Yürekli, Ayda A

    2016-01-01

    the most from increases in excise taxes; from a budgetary perspective, as they reduce their smoking consumption significantly, the share of their excise payment in total household expenditures declines. From a health perspective, they are likely to have more health benefits as their consumption reduces. Government revenues are also predicted to increase with increased excise taxes, and the government can allocate a part of these revenue increases on implementing and enforcing other tobacco control measures including cessation support and smoke-free environments. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  20. 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)

  1. Ecological tax reform

    International Nuclear Information System (INIS)

    1996-01-01

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

  2. Considerations on the criteria, parameters and tax implications of depreciation

    Directory of Open Access Journals (Sweden)

    Dorel Mateş

    2012-01-01

    Full Text Available The literature presents several methods of depreciation. In Romania, not all depreciation methods are recommended by existing legislation. In this paper we propose to address through the income tax three methods of depreciation of assets, which are recommended by our country's legislation, and to highlight the tax benefits of their application within the entities. In the first part we propose to define what are the criteria for evaluating of a assets depreciation and accounting parameters of the assets depreciation. In the second part of the paper will be presented depreciation methods as linear, diminishing and accelerating with the tax implications.

  3. Settlement of Tax Disputes in the Russian Federation and Germany

    Directory of Open Access Journals (Sweden)

    Anastasiya Alexandrovna Konyukhova

    2015-01-01

    Full Text Available This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations of finance courts (Finanzgerichtordnung. In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases.

  4. TAX RISK MANAGEMENT IN THE MODEL TAX CONTROL INUNIVERSITIES

    OpenAIRE

    Evloeva M.M.

    2012-01-01

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

  5. The animal feed mineral phosphorus tax in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2017-01-01

    it as part of a broader package deal on measures to reduce nutrient leaching and pollution of surface waters. Environmental NGOs voiced concerns about impacts on organic farms, and were not strong advocates of the tax. The tax arose from efforts to identify the most cost-effective means for reducing nutrient......Denmark’s tax on animal feed phosphorus came into effect in 2005 with a tax rate of DKK 4 (EUR 0.53) per kg of phosphorus. It targets commercial animal feed phosphate and aims to reduce the saturation of soils with phosphorus, and leaching to surface waters. Consumption of mineral phosphate...... losses. These efforts were undertaken in a Government committee with civil servants from several ministries and representatives from interested groups including farmers and NGOs. The analysis published shows that a tax on phosphorus would have been environmentally and economically more effective...

  6. Tax-exempt/proprietary partnerships: how the deal gets done.

    Science.gov (United States)

    Anthony, M F

    1997-01-01

    Joint venture partnerships between tax-exempt healthcare providers and proprietary companies represent a type of provider-sponsored network. Tax-exempt /proprietary partnerships can help tax-exempt providers attain their strategic objectives and, at the same time, retain some governance involvement and healthcare decision-making authority. Proprietary companies that enter into such partnerships are able to expand their market presence and revenue potential without spending capital on an acquisition. Proprietary companies also gain the tax-exempt partners' goodwill, which could take them years to develop on their own. Before negotiating a partnership agreement, potential partners must assess their respective financial, cultural, organizational, and strategic strengths and weaknesses as well as their overall compatibility. Then they must develop contract terms to bring into the partnership negotiations. These terms include purpose, legal structure, assets/liabilities, governance, management, valuation, profit/loss sharing, capitalization/working capital, human resources, withdrawal from the partnership, noncompete covernants, and tax exemption issues.

  7. Improving the management of the implementation of tax audits

    Directory of Open Access Journals (Sweden)

    Margarita Konstantinovna Aristarkhova

    2011-09-01

    Full Text Available In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed. A management novation is being formed, which contains the composition of tax audit management tools, it allows to create control mechanism for the actions of tax authorities, including innovative control procedures. In the framework of economic novation, an economic-mathematical model of multi-factor regression of the effectiveness assessment of field inspection is created, which allows formalizing the procedure of estimation and level of expert subjectivity of perception. In model construction, the most significant stand out factors which have a serious impact on the effectiveness of tax audits are chosen; an evaluation of the suitability of model engagement in the practice of tax authorities is given. A mechanism of tax audits management is being formed, it is presented in the form of a functional management model. This mechanism allows a targeted study of the structure elements of the control actions to carry out the optimization of its components by providing logical relationships of technological components of a tax audit. The proposed control mechanism integrates the developed methodology of post-verification analysis into the control work of tax authorities.

  8. Commercialization of biomass energy projects: Outline for maximizing use of valuable tax credits and incentives

    International Nuclear Information System (INIS)

    Sanderson, G.A.

    1994-01-01

    The Federal Government offers a number of incentives designed specifically to promote biomass energy. These incentives include various tax credits, deductions and exemptions, as well as direct subsidy payments and grants. Additionally, equipment manufacturers and project developers may find several other tax provisions useful, including tax incentives for exporting U.S. good and engineering services, as well as incentives for the development of new technologies. This paper outlines the available incentives, and also addresses ways to coordinate the use of tax breaks with government grants and tax-free bond financing in order to maximize benefits for biomass energy projects

  9. 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.

  10. A tax proposal for a cash flow corporate tax

    OpenAIRE

    Lourdes Jerez Barroso; Joaquín Texeira Quirós

    2013-01-01

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

  11. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax...... fishermen or hunters (here named "bureaucratic tax-seeking"). Second, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Taxing citizens or firms is then like harvesting rents from a natural resource and therefore we apply a common-pool resource...

  12. Food Taxes: How Likely Are Likely Effects?

    Directory of Open Access Journals (Sweden)

    Ignaas Devisch

    2013-01-01

    Full Text Available I want to thank Block and Willett (1 for their comments on my paper (2. Their remarks are substantial, thoughtful and they help us to discuss more profoundly one example of a food tax, the tax on Sugar-Sweetened Beverages (SSBs. Indeed, not all food taxes are created equal and next to a more general debate, we need to discuss into details every kind of attempt to tackle the increasing prevalence of obesity and diabetes. Though SSBs were not in particular what I had in mind, of course they are included in the debate.Let me reply to some of their arguments, given the limited word count of this format. I want to apologize for not being able to get into all of the arguments.The “strong evidence” Block and Willett relied upon, needs careful interpretation. Looking after evidence on the effects of taxes, it is almost exclusively based on simulation studies which only predict (‘likely effect’ and therefore inherently neglect the complexity of real life situations. As Hawkes has demonstrated (3, current evidence does not leave the uncertainty behind us. While we are talking about the complex cross-section of many areas and disciplines, the awareness of this complexity seems to be absent in their suggestions. They righteously stated that “no policy is viewed in isolation” but looking after arguments, they quoted many trials which did isolate the topic of SSBs to predict the effect.We should be very careful in interpreting predictions. Duffey et al., in a longitudinal study that laid bare some tendencies but with modest conclusions which was quoted by the Block and Willett, explicitly warned the reader for hasty conclusions: “Although price policies, such as taxation, are beginning to be used as a means of addressing obesity, diabetes, and other nutrition-related health concerns, minimal research has been done to study how these price changes would have an impact on health outcomes (4.” Also Lin et al. warned us not to forget the

  13. China's tax system relatively benign, but problems remain

    International Nuclear Information System (INIS)

    Cannon, M.

    1994-01-01

    Recent developments in China's oil market have reignited the interest of multinational oil and gas companies in China. New onshore and offshore blocks are being granted, and the Tarim basin has been opened to foreign participation for the first time. Foreign participation is also being sought in refining and other downstream areas. Though Chinese officials have long been viewed as difficult negotiators, the tax provisions applicable to oil and gas exploration and production in China are some of the more generous in the area. This article describes some of the relevant features of the system and some of the problem areas. The paper describes production sharing contracts, applicable taxes, gross income determination, taxable income, tax consolidation, overseas charges, and withholding taxes on payments to subcontractors and employees

  14. Tax incentives for the economic activity of small businesses

    Directory of Open Access Journals (Sweden)

    Imanshapieva Mazika Musabekovna

    2012-08-01

    Full Text Available In article it is shown that the developed structure of the Russian small business doesn't answer problems of modernization of economy, taking into account features of subjects of small business necessity of strengthening of a role of a tax policy for regulation of their activity is given reason. The expediency of introduction in the Tax code of the Russian Federation of concepts «subjects of small business», «the small innovative enterprise» is proved. Necessity of specification of conditions and signs of reference of the organizations to subjects of small-scale business is revealed at application of the simplified system of the taxation. The expediency of change of existing approaches to formation of tax base at application of the general system of the taxation is established and recommendations about tax stimulation of economic activity of subjects of small business are offered.

  15. Ubiquitination of HTLV-I Tax in response to DNA damage regulates nuclear complex formation and nuclear export

    Directory of Open Access Journals (Sweden)

    Marriott Susan J

    2007-12-01

    Full Text Available Abstract Background The HTLV-I oncoprotein, Tax, is a pleiotropic protein whose activity is partially regulated by its ability to interact with, and perturb the functions of, numerous cellular proteins. Tax is predominantly a nuclear protein that localizes to nuclear foci known as Tax Speckled Structures (TSS. We recently reported that the localization of Tax and its interactions with cellular proteins are altered in response to various forms of genotoxic and cellular stress. The level of cytoplasmic Tax increases in response to stress and this relocalization depends upon the interaction of Tax with CRM1. Cellular pathways and signals that regulate the subcellular localization of Tax remain to be determined. However, post-translational modifications including sumoylation and ubiquitination are known to influence the subcellular localization of Tax and its interactions with cellular proteins. The sumoylated form of Tax exists predominantly in the nucleus while ubiquitinated Tax exists predominantly in the cytoplasm. Therefore, we hypothesized that post-translational modifications of Tax that occur in response to DNA damage regulate the localization of Tax and its interactions with cellular proteins. Results We found a significant increase in mono-ubiquitination of Tax in response to UV irradiation. Mutation of specific lysine residues (K280 and K284 within Tax inhibited DNA damage-induced ubiquitination. In contrast to wild-type Tax, which undergoes transient nucleocytoplasmic shuttling in response to DNA damage, the K280 and K284 mutants were retained in nuclear foci following UV irradiation and remained co-localized with the cellular TSS protein, sc35. Conclusion This study demonstrates that the localization of Tax, and its interactions with cellular proteins, are dynamic following DNA damage and depend on the post-translational modification status of Tax. Specifically, DNA damage induces the ubiquitination of Tax at K280 and K284

  16. Ubiquitination of HTLV-I Tax in response to DNA damage regulates nuclear complex formation and nuclear export.

    Science.gov (United States)

    Gatza, Michael L; Dayaram, Tajhal; Marriott, Susan J

    2007-12-14

    The HTLV-I oncoprotein, Tax, is a pleiotropic protein whose activity is partially regulated by its ability to interact with, and perturb the functions of, numerous cellular proteins. Tax is predominantly a nuclear protein that localizes to nuclear foci known as Tax Speckled Structures (TSS). We recently reported that the localization of Tax and its interactions with cellular proteins are altered in response to various forms of genotoxic and cellular stress. The level of cytoplasmic Tax increases in response to stress and this relocalization depends upon the interaction of Tax with CRM1. Cellular pathways and signals that regulate the subcellular localization of Tax remain to be determined. However, post-translational modifications including sumoylation and ubiquitination are known to influence the subcellular localization of Tax and its interactions with cellular proteins. The sumoylated form of Tax exists predominantly in the nucleus while ubiquitinated Tax exists predominantly in the cytoplasm. Therefore, we hypothesized that post-translational modifications of Tax that occur in response to DNA damage regulate the localization of Tax and its interactions with cellular proteins. We found a significant increase in mono-ubiquitination of Tax in response to UV irradiation. Mutation of specific lysine residues (K280 and K284) within Tax inhibited DNA damage-induced ubiquitination. In contrast to wild-type Tax, which undergoes transient nucleocytoplasmic shuttling in response to DNA damage, the K280 and K284 mutants were retained in nuclear foci following UV irradiation and remained co-localized with the cellular TSS protein, sc35. This study demonstrates that the localization of Tax, and its interactions with cellular proteins, are dynamic following DNA damage and depend on the post-translational modification status of Tax. Specifically, DNA damage induces the ubiquitination of Tax at K280 and K284. Ubiquitination of these residues facilitates the dissociation of Tax

  17. 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.

  18. 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.

  19. 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.

  20. Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

    Science.gov (United States)

    Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

    2018-02-01

    To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

  1. 7 CFR 1925.3 - Servicing taxes.

    Science.gov (United States)

    2010-01-01

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

  2. 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....

  3. Corporate income taxes and entrepreneurship

    OpenAIRE

    Block, Jörn

    2016-01-01

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

  4. The 1990 utility tax conference

    International Nuclear Information System (INIS)

    Norris, J.E.

    1990-01-01

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

  5. 15 CFR Appendix 1 to Part 960 - Filing Instructions and Information To Be Included in the Licensing Application

    Science.gov (United States)

    2010-01-01

    ... partner; (iv) All executive personnel or senior management of a partnership; (v) Any directors, partners... (uplink and downlink) and mission data (downlink) transmission frequencies and system transmission (uplink... benefit purposes, such as the study of the changing global environment. B. If the applicant is proposing...

  6. Trade Effects of Export Taxes

    OpenAIRE

    Olga Solleder

    2013-01-01

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

  7. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

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

  8. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  9. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

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

  10. Property Taxes and Elderly Mobility.

    Science.gov (United States)

    Shan, Hui

    2010-03-01

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

  11. Taxes and Bribes in Uganda.

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

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

  12. PROBLEMS AND RECOMMENDATIONS OF REFORMING TAXES FOR USE OF NATURAL RESOURCES IN THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Petru BACAL

    2016-03-01

    Full Text Available In this paper is carried out a comprehensive analysis of the implementation of taxes for use of natural resources in the Republic of Moldova. There have been identified the main methodological gaps, especially the neglect of geographical and ecological component, problems of administrations of those taxes. The main objectives of this study are: 1 knowledge and application of international experience in the implementation and improvement of fees for use of natural resources; 2 diagnostic analysis of the calculation and application methodology of taxes for use of natural resources; 3 identifying the gaps and problematic situations of implementing taxes for use of natural resources; 4 assessment of fiscal, economic and environmental impacts of the application of these taxes; 5 elaboration of recommendations for reforming the taxes for use of natural resources.

  13. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Science.gov (United States)

    2010-04-01

    ... taxes. (c) Content of application and supporting documents. (1) An importer must state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of... accordance with 26 U.S.C. 6621(b). (g) Restrictions on deferring tax deposits. An importer may not on one...

  14. 75 FR 22614 - Renewal of Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded...

    Science.gov (United States)

    2010-04-29

    ... Tax Credit Bonds for Bureau of Indian Affairs-Funded Schools; Comment Request AGENCY: Bureau of Indian... information collection to the Office of Management and Budget (OMB) for renewal: ``Tax Credit Bonds for Bureau... applications for allocations of the $400,000,000 in Tax Credit Bonding Authority granted to the Secretary as a...

  15. The role of taxes in waste management in the European Union member states

    Directory of Open Access Journals (Sweden)

    Cvjetković Cvjetana

    2017-01-01

    Full Text Available Excessive waste production is a serious ecological problem in the European Union member states. In order to solve that problem, the EU member states apply different forms of economic instruments, such as: deposit refund system, producer responsibility schemes for specific waste streams, taxes and charges. Taxes on waste provide an incentive to produce less waste and to recycle more by increasing the price of waste disposal. In the EU member states, the most important taxes in the field of waste management are the landfill tax, the incineration tax and different forms of the packaging tax. They cannot provide satisfactory effects without the application of preventive measures and other economic instruments; namely, their success in achieving environmental targets will depend on many factors, such as the existence of alternatives to landfill and incineration of waste, the existence of deposit refund system, the height of tax rates, the public support, the development of environmental awareness, etc.

  16. Retroactivity of statutes in tax law

    Directory of Open Access Journals (Sweden)

    Popović Dejan

    2015-01-01

    Full Text Available As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, since its taxable object per definitionem is property representing the result of the accumulation of unspent income realised in previous periods. Indeed, retroactivity is allowed in many legal systems subject to some strict conditions. The authors distinguish between retroactivity and retrospectivity, the latter being in principle permissible and denoting cases where a statute is applicable without grandfathering to the future consequences of a taxable event that occurred before its enacting. Analyzing the impact of Radbruch's values contained in the idea of law (legal certainty, purposiveness and equality on the principles of intertemporal law, the authors conclude that the prohibition of retroactivity implies the primacy of the principle of legal certainty, while retrospectivity puts in the foreground the principles of purposiveness and equality. The European Court of Human Rights considers that retroactive application of a tax statute does not represent per se a violation of the right to peaceful enjoyment of property. However, the Court developed conditions that, being unfulfilled, qualify the application as disproportionate. Since Serbia and Montenegro ratified the European Convention on Human Rights, ECtHR's positions are relevant for Serbia's legislator.

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

    Directory of Open Access Journals (Sweden)

    Philip Bazel

    2013-09-01

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

  18. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

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

  19. Measuring Effective Tax Rates for Oil and Gas in Canada

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2010-03-01

    Full Text Available The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada. The analysis is based on the assumption that businesses invest in capital until the after-tax rate of return on capital is equal to the tax-adjusted cost of capital. The cost of capital in absence of taxation is the inflation-adjusted cost of finance. The after-tax rate of return on capital is the annualized profit earned on a project net of the taxes paid by the businesses. For this purpose, we include corporate income, sales and other capital-related taxes as applied to oil and gas investments. For oil and gas taxation, it is necessary to account for royalties in a special way. Royalties are payment made by businesses for the right to extract oil and gas from land owned by the property holder. The land is owned by the province so the royalties are a rental payment for the benefit received from extracting the product from provincial lands. Thus, provincial royalty payments are a cost to oil and gas companies for using public property. However, since the provincial government is responsible for the royalty regime and could use taxes like the corporate income tax to extract revenue, one might think of royalties as part of the overall fiscal regime to raise revenue. In principle, one should subtract the rental benefit received from oil and gas businesses from taxes and royalty payments to assess the overall fiscal impact. This is impossible to do without measuring some explicit rental rate for use of provincial property. Further, royalty payments may distort economic decisions unlike a payment based on the economic rents earned on oil and gas projects. Instead, for comparability across jurisdictions, one might calculate the aggregate tax and royalty effective tax rates (such as between Alberta and Texas.

  20. Filling the infrastructure gap : prepared for the 4. annual gas tax honesty day

    International Nuclear Information System (INIS)

    2002-01-01

    This paper presents recommendations by the Canadian Taxpayers Federation (CTF) regarding gasoline taxes and motoring revenues. In 2001, gasoline taxes accounted for 42 per cent of the pump price paid by Canadian motorists. The paper criticizes the fact that the federal government reaped a $4.8 billion revenue but provided only minimal support for roadway spending. The Department of Transport returned only 2.4 per cent of that revenue ($113 million) to the provinces for roadway and highway spending. In comparison, the US federal government returned 84 per cent of the US gasoline tax revenues back into road and highway development. The mayors of the major cities in Canada point to the need for a real commitment to municipal roadway spending. The CTF recommends that the federal government transfer 50 per cent of federal gasoline tax revenues to municipalities to develop roadways. It also recommends a reduction in gasoline tax rates and the elimination of the 1.5 cent/litre gasoline tax introduced in 1995 to fight the deficit. Other recommendations include the elimination of the harmonized sales tax and the goods and service tax charged on the tax component of the pump price. It was suggested that service stations should continue to post the tax component of a litre of gasoline. The main principles of these recommendations are to dedicate gasoline tax revenues to highway and roadway construction and maintenance and to reduce the tax rates to levels in keeping with road and highway funding. tabs., figs

  1. Preliminary Data on the Safety of Phytoene- and Phytofluene-Rich Products for Human Use including Topical Application

    Directory of Open Access Journals (Sweden)

    Fabien Havas

    2018-01-01

    Full Text Available The colorless carotenoids phytoene and phytofluene are comparatively understudied compounds found in common foods (e.g., tomatoes and in human plasma, internal tissues, and skin. Being naturally present in common foods, their intake at dietary levels is not expected to present a safety concern. However, since the interest in these compounds in the context of many applications is expanding, it is important to conduct studies aimed at assessing their safety. We present here results of in vitro cytotoxicity and genotoxicity studies, revealing no significant cytotoxic or genotoxic potential and of short- and long-term human in vivo skin compatibility studies with phytoene- and phytofluene-rich tomato and Dunaliella salina alga extracts, showing a lack of irritancy or sensitization reactions. These results support the safe use of phytoene- and phytofluene-rich products in human topical applications.

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

    Directory of Open Access Journals (Sweden)

    Vasiljević Dušan

    2016-01-01

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

  3. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

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

    2000-01-01

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

  4. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax...

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

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

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

  6. TAX FRAMEWORK AND SUSTAINABILITY OF NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Heloisa Candia Hollnagel

    2014-06-01

    Full Text Available The Third Sector entities are relevant to attend to social issues, but the advance on the application of information technology in the public sector and the convergence of databases have brought new requirements for accounting professionals. Particularly, the fiscal framework of the National Classification of Economic Activities (NACE or CNAE in Portuguese is a matter with insufficient academic approach or professional regulation. This article analyzes the impact of incorrect framework for the sustainability of social assistance entities, due to changes introduced by Law No. 12.101/2009. This exploratory study is based on literature, field research (questionnaires with 102 entities in São Paulo, analysis of the codes of NCEA National Register of Legal Entities (CNPJ and their registration in the municipal councils. Initial results indicate that most organizations have not yet found the need to registering themselves, which can make it difficult for obtaining resources and enrollment in public agencies, including negative financial impact. The theme is noteworthy to avoid risk penalty for incorrect tax reporting, therefore it is relevant for accountancy professionals of that type of organization.

  7. Colombia Mi Pronostico Flood Application: Updating and Improving the Mi Pronostico Flood Web Application to Include an Assessment of Flood Risk

    Science.gov (United States)

    Rushley, Stephanie; Carter, Matthew; Chiou, Charles; Farmer, Richard; Haywood, Kevin; Pototzky, Anthony, Jr.; White, Adam; Winker, Daniel

    2014-01-01

    Colombia is a country with highly variable terrain, from the Andes Mountains to plains and coastal areas, many of these areas are prone to flooding disasters. To identify these risk areas NASA's Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) was used to construct a digital elevation model (DEM) for the study region. The preliminary risk assessment was applied to a pilot study area, the La Mosca River basin. Precipitation data from the National Aeronautics and Space Administration (NASA) Tropical Rainfall Measuring Mission (TRMM)'s near-real-time rainfall products as well as precipitation data from the Instituto de Hidrologia, Meteorologia y Estudios Ambientales (the Institute of Hydrology, Meteorology and Environmental Studies, IDEAM) and stations in the La Mosca River Basin were used to create rainfall distribution maps for the region. Using the precipitation data and the ASTER DEM, the web application, Mi Pronóstico, run by IDEAM, was updated to include an interactive map which currently allows users to search for a location and view the vulnerability and current weather and flooding conditions. The geospatial information was linked to an early warning system in Mi Pronóstico that can alert the public of flood warnings and identify locations of nearby shelters.

  8. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

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

  9. Aplicações da lei de Newcomb-Benford na auditoria tributária do imposto sobre serviços de qualquer natureza (ISS Applications of the Newcomb-Benford law in the tax audit of the service tax (ISS

    Directory of Open Access Journals (Sweden)

    Josenildo dos Santos

    2009-04-01

    Full Text Available Este artigo teve por objetivo verificar se o modelo contabilométrico baseado na Lei de Newcomb-Benford (NB-Lei é aplicável ao trabalho de auditoria tributária do ISS. Para isso, realizou-se a confrontação do resultado do modelo contabilométrico com o obtido pela auditoria contábil-fiscal registrado no relatório Termo Final de Fiscalização lavrado pelo fisco da Prefeitura localizada em uma Cidade do Nordeste. Optou-se por realizar um estudo de caso em uma empresa pertencente ao segmento de publicidade e o período de análise compreende as notas fiscais (NFs emitidas durante os anos de 2002 a 2005. Para o levantamento dos dados, utilizaram-se múltiplas fontes de evidências ao alcance dos objetivos do trabalho, analisando-se o conjunto dos seguintes documentos: a Código Tributário Municipal; b Código Tributário Nacional; c Termos finais de fiscalização; d Declaração de serviços de empresas fiscalizadas; e Relatórios de divergências das empresas fiscalizadas; f Manual de rotinas de fiscalização. No que tange ao tratamento de dados, adotou-se como estratégia a utilização da estatística descritiva (medidas de posição e dispersão e a estatística de inferência (teste de hipótese e significância e análise de correlação. Os resultados oriundos do estudo de caso da empresa de publicidade evidenciaram a aplicabilidade do modelo baseado na Lei de Newcomb-Benford para o processo de auditoria tributária do ISS, pois esse sinalizou os possíveis desvios com a emissão e escrituração das notas fiscais, os quais foram confirmados com os resultados da fiscalização.This paper aimed to check if the quantitative accounting model based on the Newcomb-Benford Law (NB-law is applicable to ISS tax auditing. For this purpose, the result of the quantitative accounting model was confronted with the result of the accounting-fiscal audit registered in the Final Fiscalization report elaborated by the tax authorities of a municipal

  10. Carbon taxes and India

    International Nuclear Information System (INIS)

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

    1994-07-01

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

  11. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

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

    1994-07-01

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

  12. Symmetric tax competition under formula apportionment

    OpenAIRE

    Eggert, Wolfgang; Schjelderup, Guttorm

    2003-01-01

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

  13. An Analysis of Tax Buoyancy Rates

    Directory of Open Access Journals (Sweden)

    Farooq Rasheed

    2006-10-01

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

  14. Novel alginate-based nanocarriers as a strategy to include high concentrations of hydrophobic compounds in hydrogels for topical application

    Science.gov (United States)

    Nguyen, H. T. P.; Munnier, E.; Souce, M.; Perse, X.; David, S.; Bonnier, F.; Vial, F.; Yvergnaux, F.; Perrier, T.; Cohen-Jonathan, S.; Chourpa, I.

    2015-06-01

    The cutaneous penetration of hydrophobic active molecules is of foremost concern in the dermatology and cosmetic formulation fields. The poor solubility in water of those molecules limits their use in hydrophilic forms such as gels, which are favored by patients with chronic skin disease. The aim of this work is to design a novel nanocarrier of hydrophobic active molecules and to determine its potential as an ingredient of a topical form. The nanocarrier consists of an oily core surrounded by a protective shell of alginate, a natural polysaccharide isolated from brown algae. These calcium alginate-based nanocarriers (CaANCs) were prepared at room temperature and without the use of organic solvent by an accelerated nanoemulsification-polymer crosslinking method. The size (hydrodynamic diameter ˜200 nm) and surface charge (zeta potential ˜ - 30 mV) of the CaANCs are both compatible with their application on skin. CaANCs loaded with a fluorescent label were stable in model hydrophilic galenic forms under different storage conditions. Curcumin was encapsulated in CaANCs with an efficiency of ˜95%, fully retaining its antioxidant activity. The application of the curcumin-loaded CaANCs on excised human skin led to a significant accumulation of the active molecules in the upper layers of the skin, asserting the potential of these nanocarriers in active pharmaceutical and cosmetic ingredients topical delivery.

  15. Novel alginate-based nanocarriers as a strategy to include high concentrations of hydrophobic compounds in hydrogels for topical application

    International Nuclear Information System (INIS)

    Nguyen, H T P; Munnier, E; Souce, M; Perse, X; David, S; Bonnier, F; Cohen-Jonathan, S; Chourpa, I; Vial, F; Yvergnaux, F; Perrier, T

    2015-01-01

    The cutaneous penetration of hydrophobic active molecules is of foremost concern in the dermatology and cosmetic formulation fields. The poor solubility in water of those molecules limits their use in hydrophilic forms such as gels, which are favored by patients with chronic skin disease. The aim of this work is to design a novel nanocarrier of hydrophobic active molecules and to determine its potential as an ingredient of a topical form. The nanocarrier consists of an oily core surrounded by a protective shell of alginate, a natural polysaccharide isolated from brown algae. These calcium alginate-based nanocarriers (CaANCs) were prepared at room temperature and without the use of organic solvent by an accelerated nanoemulsification-polymer crosslinking method. The size (hydrodynamic diameter ∼200 nm) and surface charge (zeta potential ∼ − 30 mV) of the CaANCs are both compatible with their application on skin. CaANCs loaded with a fluorescent label were stable in model hydrophilic galenic forms under different storage conditions. Curcumin was encapsulated in CaANCs with an efficiency of ∼95%, fully retaining its antioxidant activity. The application of the curcumin-loaded CaANCs on excised human skin led to a significant accumulation of the active molecules in the upper layers of the skin, asserting the potential of these nanocarriers in active pharmaceutical and cosmetic ingredients topical delivery. (paper)

  16. 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...

  17. Tax rates as strategic substitutes

    NARCIS (Netherlands)

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

    2016-01-01

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

  18. Local Tax Reform in Pennsylvania.

    Science.gov (United States)

    Hartman, William T.

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

  19. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

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

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

    OpenAIRE

    Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

    2016-01-01

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

  2. Theoretical investigation of five-layer waveguide structure including two left-handed material layers for refractometric applications

    Science.gov (United States)

    Alkanoo, Anas A.; Taya, Sofyan A.

    2018-03-01

    A slab waveguide structure consisting of five layers is studied for optical sensing applications. The five-layer waveguide structure has a guiding dielectric film, two left-handed material (LHM) layers and two dielectric layers as a substrate and a cladding. The dispersion relation and the sensitivity to any change in the index of the analyte layer are derived. The sensitivity is explored with different parameters of the structure. It is found that the sensitivity of the proposed structure can be significantly improved with the increase of the index of the guiding layer and the decrease of the permittivity of the LHM layers. Moreover, it can be also improved with the increase of the thickness of the LHM layers.

  3. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  4. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  5. Study Modules for Calculus-Based General Physics. [Includes Modules 6 and 7: Work and Energy; Applications of Newton's Laws].

    Science.gov (United States)

    Fuller, Robert G., Ed.; And Others

    This is part of a series of 42 Calculus Based Physics (CBP) modules totaling about 1,000 pages. The modules include study guides, practice tests, and mastery tests for a full-year individualized course in calculus-based physics based on the Personalized System of Instruction (PSI). The units are not intended to be used without outside materials;…

  6. NASTRAN thermal analyzer: Theory and application including a guide to modeling engineering problems, volume 2. [sample problem library guide

    Science.gov (United States)

    Jackson, C. E., Jr.

    1977-01-01

    A sample problem library containing 20 problems covering most facets of Nastran Thermal Analyzer modeling is presented. Areas discussed include radiative interchange, arbitrary nonlinear loads, transient temperature and steady-state structural plots, temperature-dependent conductivities, simulated multi-layer insulation, and constraint techniques. The use of the major control options and important DMAP alters is demonstrated.

  7. Tax Loss Utilization and Corporate Groups: A Policy Conundrum

    Directory of Open Access Journals (Sweden)

    Stephen R. Richardson

    2013-01-01

    Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

  8. Taxing Stock Options: Efficiency, Fairness and Revenue Implications

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

    means also allowing the same deduction to an employer allowed for other forms of compensation. Changing only the personal side merely replaces one type of distortion with another, and discourage employers from granting options, by making it a more expensive form of compensation compared to any other. The NDP predicts that its proposal to impose full personal taxation on stock options will raise annually $500 million leading to a tax revenue collection of $ 2 billion in the next four years. The Liberals also predict that their similar proposal will actually raise more: approximately $560 million annually. But neither proposal acknowledges the necessary symmetrical adjustment for corporations — the tax deductibility of stock-option benefits. If we estimate the federal and provincial revenue effect from the full taxation of stock options using data from recent years reflecting the options granted by the largest 100 public corporations in Canada, projected forward to 2015, we find that the tax revenue gain is actually $1.168 billion. But the tax revenue loss, by allowing corporate tax deductions for stock-option benefits, is $1.318 billion. After one more adjustment for the gain from the personal tax on corporate tax saving on the dividend received by the investor, the net effect for federal and provincial governments is a slight net loss of $12 million. The NDP and the Liberals are onto a good idea in proposing a more efficient way to tax stock options. Regardless of who wins the election, it is the right approach. But it cannot be done fairly, or successfully, without also including a deduction for the employer. And once that is accounted for, as sensible as their proposals may be, neither party should expect any extra spending money to come from implementing this change.

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

    Science.gov (United States)

    2010-04-01

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

  10. Cigarette Tax Increase and Infant Mortality.

    Science.gov (United States)

    Patrick, Stephen W; Warner, Kenneth E; Pordes, Elisabeth; Davis, Matthew M

    2016-01-01

    Maternal smoking increases the risk for preterm birth, low birth weight, and sudden infant death syndrome, which are all causes of infant mortality. Our objective was to evaluate if changes in cigarette taxes and prices over time in the United States were associated with a decrease in infant mortality. We compiled data for all states from 1999 to 2010. Time-series models were constructed by infant race for cigarette tax and price with infant mortality as the outcome, controlling for state per-capita income, educational attainment, time trend, and state random effects. From 1999 through 2010, the mean overall state infant mortality rate in the United States decreased from 7.3 to 6.2 per 1000 live births, with decreases of 6.0 to 5.3 for non-Hispanic white and 14.3 to 11.3 for non-Hispanic African American infants (P increased from $0.84 to $2.37 per pack (P increase per pack in cigarette tax was associated with a change in infant deaths of -0.19 (95% confidence interval -0.33 to -0.05) per 1000 live births overall, including changes of -0.21 (-0.33 to -0.08) for non-Hispanic white infants and -0.46 (-0.90 to -0.01) for non-Hispanic African American infants. Models for cigarette price yielded similar findings. Increases in cigarette taxes and prices are associated with decreases in infant mortality rates, with stronger impact for African American infants. Federal and state policymakers may consider increases in cigarette taxes as a primary prevention strategy for infant mortality. Copyright © 2016 by the American Academy of Pediatrics.

  11. Studies and analyses of the management of scientific research and development, including implementation and application at NASA centers

    Science.gov (United States)

    Rubenstein, A. H.

    1975-01-01

    Summary results obtained through the Program of Research on the Management of Research and Development (POMRAD) were presented. The nature of the overall program and the specific projects undertaken were described. Statistical data is also given concerning the papers, publications, people, and major program areas associated with the program. The actual list of papers, names of doctoral and masters theses, and other details of the program are included as appendices.

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

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2010-11-15

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

  14. Biomechanical analysis of a salt-modified polyvinyl alcohol hydrogel for knee meniscus applications, including comparison with human donor samples.

    Science.gov (United States)

    Hayes, Jennifer C; Curley, Colin; Tierney, Paul; Kennedy, James E

    2016-03-01

    The primary objective of this research was the biomechanical analysis of a salt-modified polyvinyl alcohol hydrogel, in order to assess its potential for use as an artificial meniscal implant. Aqueous polyvinyl alcohol (PVA) was treated with a sodium sulphate (Na2SO4) solution to precipitate out the polyvinyl alcohol resulting in a pliable hydrogel. The freeze-thaw process, a strictly physical method of crosslinking, was employed to crosslink the hydrogel. Development of a meniscal shaped mould and sample housing unit allowed the production of meniscal shaped hydrogels for direct comparison to human meniscal tissue. Results obtained show that compressive responses were slightly higher in PVA/Na2SO4 menisci, displaying maximum compressive loads of 2472N, 2482N and 2476N for samples having undergone 1, 3 and 5 freeze-thaw cycles respectively. When compared to the human meniscal tissue tested under the same conditions, an average maximum load of 2467.5N was observed. This suggests that the PVA/Na2SO4 menisci are mechanically comparable to the human meniscus. Biocompatibility analysis of PVA/Na2SO4 hydrogels revealed no acute cytotoxicity. The work described herein has innovative potential in load bearing applications, specifically as an alternative to meniscectomy as replacement of critically damaged meniscal tissue in the knee joint where repair is not viable. Copyright © 2015 Elsevier Ltd. All rights reserved.

  15. The economic impacts of federal tax reform for investments in short-rotation forest plantations

    International Nuclear Information System (INIS)

    Siegel, W.C.

    1991-01-01

    In discussing the potential contributions of short-rotation forest plantations to the fuel wood supply, a number of economic factors have been considered and analyzed. Very little, however, has been written on the income tax aspects of the subject. The tax treatment of such plantings is an extremely important factor. The federal income tax, in particular, can have a significant impact on production costs and is a major factor in determining the economic feasibility of this type of investment. The major federal Income tax provisions of significance are those that deal with capital expenditures, currently deductible costs and sale receipts. Several alternative tax approaches were available prior to passage of the 1986 Tax Reform Act. The new act's provisions, however, have completely changed the federal income tax treatment of timber income and expenditures, including those associated with short-rotation plantations. This paper analyzes the changes and discusses their economic implications for fuel wood culture

  16. Mathematical multi-scale model of the cardiovascular system including mitral valve dynamics. Application to ischemic mitral insufficiency

    Science.gov (United States)

    2011-01-01

    Background Valve dysfunction is a common cardiovascular pathology. Despite significant clinical research, there is little formal study of how valve dysfunction affects overall circulatory dynamics. Validated models would offer the ability to better understand these dynamics and thus optimize diagnosis, as well as surgical and other interventions. Methods A cardiovascular and circulatory system (CVS) model has already been validated in silico, and in several animal model studies. It accounts for valve dynamics using Heaviside functions to simulate a physiologically accurate "open on pressure, close on flow" law. However, it does not consider real-time valve opening dynamics and therefore does not fully capture valve dysfunction, particularly where the dysfunction involves partial closure. This research describes an updated version of this previous closed-loop CVS model that includes the progressive opening of the mitral valve, and is defined over the full cardiac cycle. Results Simulations of the cardiovascular system with healthy mitral valve are performed, and, the global hemodynamic behaviour is studied compared with previously validated results. The error between resulting pressure-volume (PV) loops of already validated CVS model and the new CVS model that includes the progressive opening of the mitral valve is assessed and remains within typical measurement error and variability. Simulations of ischemic mitral insufficiency are also performed. Pressure-Volume loops, transmitral flow evolution and mitral valve aperture area evolution follow reported measurements in shape, amplitude and trends. Conclusions The resulting cardiovascular system model including mitral valve dynamics provides a foundation for clinical validation and the study of valvular dysfunction in vivo. The overall models and results could readily be generalised to other cardiac valves. PMID:21942971

  17. Mathematical multi-scale model of the cardiovascular system including mitral valve dynamics. Application to ischemic mitral insufficiency

    Directory of Open Access Journals (Sweden)

    Moonen Marie

    2011-09-01

    Full Text Available Abstract Background Valve dysfunction is a common cardiovascular pathology. Despite significant clinical research, there is little formal study of how valve dysfunction affects overall circulatory dynamics. Validated models would offer the ability to better understand these dynamics and thus optimize diagnosis, as well as surgical and other interventions. Methods A cardiovascular and circulatory system (CVS model has already been validated in silico, and in several animal model studies. It accounts for valve dynamics using Heaviside functions to simulate a physiologically accurate "open on pressure, close on flow" law. However, it does not consider real-time valve opening dynamics and therefore does not fully capture valve dysfunction, particularly where the dysfunction involves partial closure. This research describes an updated version of this previous closed-loop CVS model that includes the progressive opening of the mitral valve, and is defined over the full cardiac cycle. Results Simulations of the cardiovascular system with healthy mitral valve are performed, and, the global hemodynamic behaviour is studied compared with previously validated results. The error between resulting pressure-volume (PV loops of already validated CVS model and the new CVS model that includes the progressive opening of the mitral valve is assessed and remains within typical measurement error and variability. Simulations of ischemic mitral insufficiency are also performed. Pressure-Volume loops, transmitral flow evolution and mitral valve aperture area evolution follow reported measurements in shape, amplitude and trends. Conclusions The resulting cardiovascular system model including mitral valve dynamics provides a foundation for clinical validation and the study of valvular dysfunction in vivo. The overall models and results could readily be generalised to other cardiac valves.

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

    OpenAIRE

    Kohlhase, Saskia

    2016-01-01

    Using confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax differences. Only firms with positive pre-tax book income and negative taxable income (double-picture firms) drive the positive association between TLCFs and temporary book-tax differences. Conversely, the positive asso...

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

    OpenAIRE

    Éva ERDÕS

    2011-01-01

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

  20. Application of a new combined model including radiological indicators to predict difficult airway in patients undergoing surgery for cervical spondylosis.

    Science.gov (United States)

    Xu, Mao; Li, Xiaoxi; Wang, Jun; Guo, Xiangyang

    2014-01-01

    Airway management is crucial in clinical anesthesia. Many complications associated with airway management result from unexpected difficult airway, but predicting a difficult airway is a major challenge. We investigated the efficacy of a new combined model including radiological indicators to predict difficult airway in patients undergoing surgery for cervical spondylosis, a population with a high incidence of difficult airway. We randomly enrolled 303 patients scheduled for elective surgery for cervical spondylosis at Peking University Third Hospital between August 2012 and March 2013. Preoperatively, patients were evaluated for difficult airway according to a clinical index and parameters on lateral cervical radiographs and magnetic resonance images. Difficult airway was defined as Cormack-Lehane grades III-IV. Logistic regression was used to identify a combined (clinical and radiological) model for difficult airway. A receiver operating characteristic (ROC) curve was used to describe the effectiveness of prediction. We identified three clinical predictive factors using the ROC curve: mouth opening, sternomental distance, and neck mobility. We created a clinical model using three factors: gender, age, and mouth opening, with odds ratios (OR) of 0.370, 1.034, and 0.358, respectively. Using the clinical and radiological parameters, we formulated a combined model with five risk factors: gender, mouth opening, atlanto-occipital gap, the angle from the second to sixth cervical vertebraes in the neutral position, and the angle difference of d (the angle between the laryngeal axis and the epiglottic axis) from the neutral position to extension (OR: 0.107, 0.355, 0.846, 1.057, and 0.952, respectively). The sensitivity and specificity of the combined model were 80.0% and 65.7%, respectively, and the ROC curve confirmed that the combined model was better than any single clinical predictor and the clinical model. The efficacy of the combined model including both clinical and

  1. Welfare Analysis of an Optimal Carbon Tax in Chile

    OpenAIRE

    Cristian Espinosa; Jorge Fornero

    2014-01-01

    We analyze a dynamic stochastic general equilibrium model which includes a negative externality that arises from fossil fuels burnings. The carbon released to the atmosphere by electricity producers is the main driver of climate change. We adapt the optimal tax derived by Golosov et al. (2011) to a small open economy to force polluters to internalize their damages. The results show that the tax benefits outweigh their costs; yet welfare gains seem to be marginal under plausible parameters. We...

  2. Do sales tax credits stimulate the automobile market?

    OpenAIRE

    Chen, Jiawei; Esteban, Susanna; Shum, Matthew

    2010-01-01

    In this paper, we quantitatively investigate the effectiveness of a sales tax reduction in stimulating sales and profits of durable goods manufacturers. Our question is motivated by policy makers' recent interest in helping ailing automobile manufacturers and in replacing a fleet of highly polluting vehicles. President Obama's economic stimulus plan, for instance, has directly targeted the primary market by including a sales tax credit on purchases of new cars and trucks. In this paper, we sh...

  3. EU - Fuel and vehicle tax policy

    International Nuclear Information System (INIS)

    Fergusson, Malcolm

    2000-07-01

    This report addresses fiscal instruments, including taxes on fuels, vehicles and infrastructure use, which could contribute to an environmentally-sustainable transport policy for the EU. It analyses the various interests and processes underlying the development of such policy at the European level, explaining the existing state of play, the problems which are caused by current arrangements, and the various obstacles to further greening of the motor taxation system

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

    OpenAIRE

    Amalia, Gita

    2016-01-01

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

  5. TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE

    Directory of Open Access Journals (Sweden)

    MURA PETRU-OVIDIU

    2015-03-01

    Full Text Available In this paper, we investigate the impact of tax composition on economic growth, based on a panel-model approach. The dataset includes six East-European countries and covers the period 1995-2012. Specifically, the study explores the relative impact of different components of tax revenue (direct and indirect tax revenue, as percentage of total tax revenue on economic growth. The paper adds marginally to the empirical literature, showing how the two types of tax revenue influence economic growth in Eastern Europe, under an extended set of economic and sociopolitical control variables. The most important empirical output, for the 6 investigated East-European countries during 1995-2012, suggests that direct taxes are significant and negatively correlated with economic growth, while indirect taxes exert a positive influence on the dependent variable, though insignificant. As for the control variables, it seems that only freedom from corruption and political stability have a significant impact on economic growth. The study suggests that the design of tax systems in Eastern European countries is in accordance with the Commission’s priorities regarding its growth-friendliness. As for policy implications, governments should continue shifting the tax burden away from labour on to tax bases linked to consumption, property, and combating pollution, with potential positive effects both for growth and for fighting against tax evasion.

  6. Trade liberalization and tax reform strategies: The case of the Korean oil industry

    International Nuclear Information System (INIS)

    Shim, Kieun; Jung, Yonghun

    2012-01-01

    The decline in government revenues due to tariff reductions has become a major concern for most developing countries, including Korea. This paper focuses on the Korean oil industry to examine which post-trade liberalization tax reform strategy is optimal, depending on the government's priority between social welfare and government revenue. We find that the important factors for choosing an optimal tax reform policy are price elasticity of demand and market competition. Based on a price-inelastic demand and the low competitive market for Korea's oil industry, if the goal of a tax reform policy is to increase social welfare, the recommended strategy is to raise the consumption tax by a scale of less than the sum of tariff cuts times the crude oil price and oil import tax cuts. This strategy would also reduce inflation, but it could be detrimental to government revenue. However, if the policy's goal is the preservation of government revenue, the recommended strategy is to raise the consumption tax by a scale equal to the sum of tariff cuts times the crude oil price at the pre-tax reform and oil import tax cuts. This strategy does not change either government revenue or social welfare. - Highlights: ▶ Which post-trade liberalization tax reform is optimal for Korea's oil industry? ▶ Both final and intermediate markets are modeled under imperfect competition. ▶ Both price elasticity and market competition are important for an optimal tax reform. ▶ The optimal tax reform depends on the priority between welfare and government revenue.

  7. Tax incentives to promote green electricity. An overview of EU-27 countries

    International Nuclear Information System (INIS)

    Cansino, Jose M.; Pablo-Romero, Maria del P.; Roman, Rocio; Yniguez, Rocio

    2010-01-01

    This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development. (author)

  8. Tax incentives to promote green electricity: An overview of EU-27 countries

    Energy Technology Data Exchange (ETDEWEB)

    Cansino, Jose M., E-mail: jmcansino@us.e [Department of Economic Analysis and Political Economy, Seville University, Avda. Ramon y Cajal, no 1, 41018 Seville (Spain); Pablo-Romero, Maria del P.; Roman, Rocio; Yniguez, Rocio [Department of Economic Analysis and Political Economy, Seville University, Avda. Ramon y Cajal, no 1, 41018 Seville (Spain)

    2010-10-15

    This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development.

  9. Tax incentives to promote green electricity. An overview of EU-27 countries

    Energy Technology Data Exchange (ETDEWEB)

    Cansino, Jose M.; Pablo-Romero, Maria del P.; Roman, Rocio; Yniguez, Rocio [Department of Economic Analysis and Political Economy, Seville University, Avda. Ramon y Cajal, no 1, 41018 Seville (Spain)

    2010-10-15

    This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development. (author)

  10. Pollution taxes and international competitiveness

    International Nuclear Information System (INIS)

    Birch Soerensen, P.

    1994-01-01

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

  11. Sound propagation in narrow tubes including effects of viscothermal and turbulent damping with application to charge air coolers

    Science.gov (United States)

    Knutsson, Magnus; Åbom, Mats

    2009-02-01

    Charge air coolers (CACs) are used on turbocharged internal combustion engines to enhance the overall gas-exchange performance. The cooling of the charged air results in higher density and thus volumetric efficiency. It is also important for petrol engines that the knock margin increases with reduced charge air temperature. A property that is still not very well investigated is the sound transmission through a CAC. The losses, due to viscous and thermal boundary layers as well as turbulence, in the narrow cooling tubes result in frequency dependent attenuation of the transmitted sound that is significant and dependent on the flow conditions. Normally, the cross-sections of the cooling tubes are neither circular nor rectangular, which is why no analytical solution accounting for a superimposed mean flow exists. The cross-dimensions of the connecting tanks, located on each side of the cooling tubes, are large compared to the diameters of the inlet and outlet ducts. Three-dimensional effects will therefore be important at frequencies significantly lower than the cut-on frequencies of the inlet/outlet ducts. In this study the two-dimensional finite element solution scheme for sound propagation in narrow tubes, including the effect of viscous and thermal boundary layers, originally derived by Astley and Cummings [Wave propagation in catalytic converters: Formulation of the problem and finite element scheme, Journal of Sound and Vibration 188 (5) (1995) 635-657] is used to extract two-ports to represent the cooling tubes. The approximate solutions for sound propagation, accounting for viscothermal and turbulent boundary layers derived by Dokumaci [Sound transmission in narrow pipes with superimposed uniform mean flow and acoustic modelling of automobile catalytic converters, Journal of Sound and Vibration 182 (5) (1995) 799-808] and Howe [The damping of sound by wall turbulent shear layers, Journal of the Acoustical Society of America 98 (3) (1995) 1723-1730], are

  12. High performance of a risk calculator that includes renal function in predicting mortality of hypertensive patients in clinical application.

    Science.gov (United States)

    Ravera, Maura; Cannavò, Rossella; Noberasco, Giuseppe; Guasconi, Alessandro; Cabib, Ursula; Pieracci, Laura; Pegoraro, Valeria; Brignoli, Ovidio; Cricelli, Claudio; Deferrari, Giacomo; Paoletti, Ernesto

    2014-06-01

    The aim of this study was to assess the accuracy of a risk calculator that includes renal function as compared with that of the traditional Framingham Risk Score (FRS) in predicting the risk of mortality of hypertensive individuals managed in primary care. From the databases of British and Italian General Practitioners, we retrieved demographic and clinical data for 35 101 UK and 27 818 Italian individuals aged 35-74 years with a diagnosis of hypertension. Then, the 5-year incidence of cardiovascular events as well as all-cause and cardiovascular mortality were recorded for both samples. A comparison analysis of the performance of the Individual Data Analysis of Antihypertensive Intervention Trials (INDANA) calculator with that of FRS in predicting 5-year all-cause and cardiovascular mortality risk was made. The INDANA calculator was more accurate than the FRS in predicting all-cause [Δc 0.038, 95% confidence interval (CI) 0.026-0.051 for United Kingdom, and 0.018, 95% CI 0.010-0.027 for Italy, both P calculator, 20% of the UK and 10% of the Italian patients were reclassified to higher risk classes for all-cause mortality, and 25 and 28%, respectively were reclassified when cardiovascular mortality was assessed (P calculator proved to be more accurate than the FRS in predicting the risk of mortality in hypertensive patients and should be considered for systematic adoption for risk stratification of hypertensive individuals managed in primary care.

  13. CO2 taxes as economic tool for energy efficiency analysis of CO2 tax impact on energy efficiency projects in Latvia

    International Nuclear Information System (INIS)

    Blumberga, D.; Blumberga, M.; Veidenbergs, I.

    2005-01-01

    The intended purpose of the carbon tax is to reduce CO 2 emissions. This tax can play a significant role in the implementation of energy saving projects. The paper evaluates three market mechanisms for reducing greenhouse gas emissions: joint implementation, emissions trading and CO 2 taxes. The first market mechanism - pilot phase of joint implementation (Activities Implemented Jointly) opened the minds of specialists to the GHG emission reduction potential of energy efficiency projects. The second mechanism was implemented after Latvia had accepted the National Allocation Plan to start emission trading. The third mechanism is based on the introduction of a carbon tax, which will come into force in Latvia in July 2005. This paper describes the potential impact of this tax that could promote development of energy efficiency projects. The authors worked out an evaluation methodology to calculate the impact of CO 2 taxes on emissions levels and the potential value of such taxes. The proposed methodology is applicable to district heating companies and governmental institutions, defining links between the energy efficiency and CO 2 taxes and showing ways of justifying these taxes both economically and environmentally. (authors)

  14. Regional environmental tax reform in a fiscal federalism setting

    Directory of Open Access Journals (Sweden)

    M. CIASCHINI

    2012-01-01

    Full Text Available The increasing attention to climate changes have led national Governments to design environmental tax policies able to face environmental problems and their associated economic consequences as a negative change of GDP. The environmental taxation in particular is considered a powerful instrument of pollution control. More important, it provides public revenue that can be recycled both at State level and Local level in order to attain the reduction of greenhouse gas emissions and the regional double dividend. In this respect, we use a Computable General Equilibrium (CGE model with imperfect labour market, to assess the regional effects of an environmental fiscal reform designed with the aim of reducing the CO2 emissions in a fiscal federalism setting. In particular, we introduce a local green tax on commodities output with a progressive structure. The tax burden depends on the commodity polluting power and the tax revenue is collected by the Local Government. According to the fiscal federalism principles the Central Government reduces the transfers to the Local Government by the same amount of the tax revenue and compensates the transfer reduction with a cut in Households income tax. The application is done on a bi-regional Social Accounting Matrix for Italy and the results highlights the distributional effects of the reform on macroeconomic variables into the bi-regional income circular flow.

  15. 26 CFR 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Bonds where time to pay the tax or deficiency... Bonds where time to pay the tax or deficiency has been extended. The district director, including the... which to pay any tax or any deficiency therein, require the taxpayer to furnish a bond in an amount not...

  16. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

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

  17. Montana fuel tax refunds : draft final report.

    Science.gov (United States)

    2011-11-01

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

  18. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

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

  19. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

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

  20. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

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