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Sample records for kansas estate tax

  1. 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 This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes.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

  2. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

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

  3. Life and Death Questions About the Estate and Gift Tax

    OpenAIRE

    William G. Gale; Slemrod, Joel

    2000-01-01

    Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.

  4. Real Estate Taxes in Albania

    Directory of Open Access Journals (Sweden)

    Luciana Koprencka

    2013-04-01

    Full Text Available The construction sector is one of the mainsectors of the Albanian economy, which,during the last 20 years, has experiencedthe greatest economic growth. In 1991 thissector has contributed by 2.5% to the GDP,in 2006 by 4.9%, while in 2008, this sectorhas contributed by 14.9% to the national GDP. The relevant legislation has played animportant role in the development of this sector. The applied laws have tried to maintainat low levels the real estate prices and totransform such a problematic sector, withreference to fiscal evasion and informality,into an easily controllable sector. The taxesapplied in the construction sector are the sameas in other economic sectors, although thetaxation management in the construction sector, except forthose common principles thatregulate the tax management in general, isbased on some specificrules related to thecharacteristics of this sector. Increase the level of taxation on the transfer of ownership tothe extent of 10%, paralyzed the housing market by reducing the number of sales,especially of real estate old, previously this was 0.3-5%of sales value.JEL Classification: H21

  5. Real estate, assets and taxes: some considerations

    Directory of Open Access Journals (Sweden)

    R. PALADINI

    2013-12-01

    Full Text Available There are two propositions in Italy for which there is broad consensus among both scholars and among economic policy makers. The first is that, with respect to other countries, the tax burden is relatively low compared to the share of government expenditure, and therefore increase the levy is necessary, in addition to spending reductions. The second is that this increase in taxation should be done so as not to hit the incomes of middle-income workers, on which the tax burden is already high and has grown considerably in recent years. An increase in the taxes in the real estate sector is thus an attractive proposition and indeed reform in this area is one of the most debated issues in recent years. In the present work the author offers several observations to show how some of the choices related to this issue, however, should be framed in a broader view which invests more general options.

  6. Special Taxing Districts, Real Estate Abatements, Published in 2006, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2006. It is described as 'Real Estate Abatements'....

  7. 77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

    Science.gov (United States)

    2012-03-30

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 CFR Correction 0 In Title 26 of the Code of Federal Regulations, Parts 2 to 29, revised as of April 1, 2011,...

  8. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Science.gov (United States)

    2012-09-28

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers... of new markets tax credit investments relate to real estate projects. Real estate projects are well...

  9. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Science.gov (United States)

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... program to facilitate and encourage investments in non-real estate businesses in low-income communities... modifications to the new markets tax credit program to facilitate and encourage investments in non-real estate...

  10. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Science.gov (United States)

    2011-12-09

    ... Internal Revenue Service Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates... information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written...

  11. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Science.gov (United States)

    2010-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  12. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Science.gov (United States)

    2011-07-06

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

  13. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Science.gov (United States)

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... capital from non-real estate businesses. DATES: Written and electronic comments must be submitted by... encourage greater investment in non- real estate businesses. The commentators suggested that revising the...

  14. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Science.gov (United States)

    2010-04-01

    ... due by the return and of any deficiency in tax found to be due upon review and audit. If the estate... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special liens for estate and gift taxes... ADMINISTRATION Collection General Provisions § 301.6324-1 Special liens for estate and gift taxes;...

  15. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Science.gov (United States)

    2011-07-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... to encourage non-real estate investments. FOR FURTHER INFORMATION CONTACT: Julie Hanlon-Bolton, (202...

  16. INTRODUCTION OF THE TAX TO THE REAL ESTATE AS THE WAY OF PERFECTION OF THE PROPERTY TAXATION

    OpenAIRE

    K.S. Nikolaeva

    2009-01-01

    In given article questions of perfection of system of property taxes by introduction of the uniform tax to the real estate are considered. In particular, the basic difficulties and positive sides of such reforming are reflected.

  17. 房产税的功能定位%Functional Orientation of the Real Estate Tax

    Institute of Scientific and Technical Information of China (English)

    李升

    2012-01-01

    房产税改革被赋予了多项功能,但实际上,房产税既难以有效调节收入分配’也难以有效调控房价。l房产税改革目标不宜定位于弥补市县级财政缺口,但具有潜在筹资功能。%Multi-functions are assigned to the real estate tax reform. However, it is difficult to achieve the income distribution and effective house price controlling only via the real estate tax. The target of the real estate tax reform is not suited to narrow the fiscal gap at the city and county level, but to finance for the local fiscal expenditure.

  18. The Impact Of Local Option Sales Taxes On Retail Sales, Employment, Payrolls, And Establishments: The Case For Kansas

    OpenAIRE

    John D. Wong

    1996-01-01

    This study examines the impact of local option sales tax differentials in the State of Kansas on retail sales, retail employment, retail payrolls, and the number of retail establishments. It was found that (I) the county tax rate is inversely and significantly related to retail sales per capita, retail sales per vendor, and retail employment per vendor; (2) the city tax rate is inversely and significantly related to the number of retail establishment per capita only; (3) there is a significan...

  19. 论房产税对房地产市场的调控%A Study of the Control of Real Estate Tax on Real Estate Market

    Institute of Scientific and Technical Information of China (English)

    廖仕梅

    2014-01-01

    房产税被部分人视为打压高房价的最后一根稻草。但目前我国房产税在立法上还不太完善,执法方面还存在诸多不规范现象,正在试运行的房产税地方立法还存在诸多漏洞。真正体现公平、正义的房产税法的产生还有待时日。依据税收法定原则及依法行政原则,税收的开征和收缴都应该有科学的法律依据并严格执法,否则会违背市场规律,难以发挥调控市场的作用。另外,影响房价的因素不仅有税收,还有市场供求、通货膨胀、土地出让金、各种收费等诸多因素。因此,仅对个人所有的非营业用的房产开征房产税并不能解决当前高房价问题。%Real estate tax is regarded as the last method to lower the price of real estate by some people .But the legislation of real estate tax is not perfect ,and there are many ill-matched behaviors in the enforcement of tax law .What’s more ,the trying parochial tax law is flawy .So there is a long time to get a fair and just real estate tax law .According to the principle of tax basing on law and the principle of administering by law ,scientific law and serious enforcement are necessary for a new tax levy .Otherwise real estate tax will be alien to the market rule and it is difficult to control the real estate market .Except for taxation , there are still many factors influencing the price of real estate ,such as the demand and provision of mar-ket ,inflation ,the price of the land ,and all kinds of fees .So it is impossible to successfully deal with the high price of real estate by only imposting a tax on people w ho possess non-business real estate .

  20. 26 CFR 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court... Receiverships Jeopardy § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under the...

  1. Reference USA Real Estate Tax on The Real Estate Tax Reform in China%美国房地产税制对我国房地产税制改革的借鉴

    Institute of Scientific and Technical Information of China (English)

    迟丽华; 王晓文

    2014-01-01

    目前,作为新一轮税制改革,房地产税立法被列为税制改革进程而再次成为各方关注的焦点。美国已经建立了较为完善、稳定和成熟的房地产税收制度。从房地产业的可持续健康发展看,借鉴美国成功经验,完善我国的房地产税制改革具有深远的意义。首先探讨和总结了美国房地产税收制度体系的经验,然后对我国目前房地产税改革的问题与难点进行深入剖析,并提出了立足基本国情的房地产税制改革建议。%At present,as a new round of tax reform,real estate tax legislation has been listed as the process of the reform of taxation and once again become the focus of attention of the parties.USA has established a relatively perfect,stable and mature real estate tax system.From the sustainable and healthy development of the real estate industry,learn from the successful experience of American,has far-reaching significance to perfect the reform of real estate tax system in China. Firstly,this paper discusses and summarizes the experience of American real estate tax system,and then to our current problems and difficulties of the real estate tax reform are analyzed in depth,and puts forward the reform of real estate tax system based on the basic conditions of the proposal.

  2. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Science.gov (United States)

    2010-04-01

    ..., an attorney who kept his books by use of the cash receipts and disbursements method, was entitled at... deductible on account of receipt of $1,200 fee (1,000/1,500 of $390) 260 Although $1,200 was later collected... computations. Thus, if the amount collected as the fee were only $500, the estate tax deductible on the...

  3. 我国房产税功能辨析%Research on the Real Estate Tax Reform in China

    Institute of Scientific and Technical Information of China (English)

    朱明熙; 何通艳

    2012-01-01

    在我国房价飞速上涨、买房难的社会背景下,房产税改革问题受到广泛关注,上海、重庆两市率先迈出了对非经营性房产征收房产税的步伐。本文探讨了对非经营性房产征税的税收功能定位问题,并基于调节贫富差距和节约使用资源的视角提出了进一步完善房产税的思路。%In the context of the soaring housing prices and insufficient housing supply, China's real estate tax reform has caused wide public concern. Both Shanghai and Chongqing have imposed pilot real estate tax on the non-operating property. This paper discusses some problems on the functional orientation of non-operating real estate tax. The paper also puts forward some ideas to improve the property tax from the perspective of regulation of poor-rich gap and land saving.

  4. 26 CFR 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.

    Science.gov (United States)

    2010-04-01

    ... Act of 1981), an executor of a decedent's estate who seeks to be discharged from personal liability... estate tax return; (ii) The amount of the lien; (iii) The fair market value of the property to be subject... the Internal Revenue Service on matters arising under section 6166 or 6166A (as in effect prior to its...

  5. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax...

  6. The Impact of Real Estate Tax on Housing Prices%房地产税对房产价格影响效应分析

    Institute of Scientific and Technical Information of China (English)

    陶萍; 张秋艳; 陶心莹

    2014-01-01

    Based on the panel data of real estate tax and house price of 30 provinces in China from 2000 to 2012,this paper studies the relationship between real estate tax and house price by stationarity analysis,co-integration test and regression analysis. The results show that the real estate tax has a U-shaped effect on housing prices. That is,the real estate tax can effectively inhibit the rise in housing price in the short term,but real estate tax leads to the rise in house price in the long term. At the same time,the impact of real estate tax on housing price has significant regional differences. And the effects of different types of real estate tax on housing prices are also different. Finally,this study presents recommendations on reform of current real estate tax.%基于2000~2012年我国30个省的房地产税和房价的面板数据,通过平稳性分析、协整检验以及回归分析,研究了我国房地产税和房价之间的关系。研究发现,房地产税对房价有正 U 型影响效应,即短期内房地产税能有效抑制房价的上涨,而长期内房地产税的征收则会带动房价的上涨,同时,房地产税对房价的影响具有显著的区域差异,而且各房地产税种对房价的影响也不尽相同。而且上期房价、利率以及其他宏观经济环境对房价也有一定的影响。因此,我国现行房地产税收制度改革过程中,需要考虑宏观经济环境的影响,针对不同地区制定相应的税收政策。

  7. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Science.gov (United States)

    2010-04-01

    ... without payment of sufficient interest is a below-market loan. Section 1.7872-5T of the Temporary Income... of certain marital deduction property. 20.2207A-1 Section 20.2207A-1 Internal Revenue INTERNAL... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the...

  8. 关于我国房地产企业所得税筹划的思考%Thinking about planning for China's real estate enterprise income tax

    Institute of Scientific and Technical Information of China (English)

    郑军

    2013-01-01

      鉴于我国当前的企业所得税政策,房地产企业还存在相当大的企业所得税筹划空间。文章分别从房地产企业所得税筹划的必要性、可行性分析、筹划的目标、筹划方法和所得税具体筹划要点等方面来论述我国房地产企业所得税的筹划措施。%In view of our current corporate income tax policy, the real estate business there are a large enterprise income tax planning space. Respectively, from the necessity of real estate enterprise income tax planning , feasibility analysis, planning goals , planning methods and income tax specific planning points discussed aspects of real estate enterprises income tax planning measures .

  9. 黎明建设置业有限公司涉税筹划%Tax planning of Liming Construction Real Estate Co., Ltd

    Institute of Scientific and Technical Information of China (English)

    王秀文

    2012-01-01

      To deal with enterprise tax problems, induction and comparison were adopted to analyze tax-related projects of estate enterprises. A proposal was made for Estate enterprises to make effective tax arrangements in the preparation stage, development stage and sales stage. Tax burden could be re-duced by setting up subsidiaries and altering accounting methods. Results could offer reference for es-tate enterprises in tax planning.%  针对房产企业税负问题,采用归纳比较的方法,分析了房产企业的涉税项目,提出房产企业要在准备阶段、开发阶段和销售阶段进行有效的纳税安排,采用设置下属机构、改变核算方式等实现税负降低。研究结果对房产企业涉税筹划有参考价值。

  10. 我国房产税立法改革的趋势探析%On Legislative Reform Trend of Real Estate Tax in China

    Institute of Scientific and Technical Information of China (English)

    秦超; 朱振

    2011-01-01

    The original real estate tax in China lags hehind increasingly.It can not meet the needs of the socialist market economy development.So it is necessary and urgent to reform the real estate tax legislation.This paper points out the deficiencies in institutional design of real estate tax and the inadequate taxes function.It also presents the legislative reform targets,defines the ownership of the rights of legislation,administration and assessment rights of real estate tax.Meanwhile, it makes institutional design from the perspective of taxpayers,taxbase,incidence of taxation,tax rates and other elements.%从我国房产税立法改革的必要性,分析我国原有房产税滞后日益突出,已不适应我国社会主义市场经济发展的需要。房产税制度设计本身存在缺陷、其税收功能发挥不足。我国房产税立法改革势在必行。要明确房产税立法改革的目标,明了房产税立法权、行政权及评估权的归属,并从税收要素角度对纳税人、计税依据、征税范围、税率等进行制度性设计。

  11. Rediscussion of Tax Burden Caused by"Business Tax to VAT"Reform in Real Estate Industry%房地产企业“营改增”相关税负问题再探讨

    Institute of Scientific and Technical Information of China (English)

    王亚静

    2015-01-01

    房地产企业“营改增”是大势所趋,在分析“营改增”前后税负变化时,从实务角度出发区分了“甲供材料”和“包工包料”两种不同模式下房地产企业“营改增”的变化,考虑了营业税在所得税前的抵税效应,综合分析其税负变化,创建模型进行分析,发现实行“营改增”对“甲供材料”模式更有利,减税效果更好,同时指出企业能够取得增值税可抵扣金额的成本比例是“营改增”在制定税率时重点考虑的因素。%The changes of tax burden caused by "business tax to VAT"reform are analyzed between real estate enterprises of self-supplying materials and real estate enterprises contracted for labor and materials .Through the analysis of the effect of business tax deduction before income tax and tax changes and creating a model ,it comes to a conclusion that real estate enterprises of self -supplying materials benefit more from the tax changes .Through model analysis ,it points out that the cost ratio of deductible value -added tax an enterprise can get is a key factor determining the tax ratio .

  12. Exploration on Sub-phase Tax Planning for Real Estate Projects%房地产项目分阶段纳税筹划初探

    Institute of Scientific and Technical Information of China (English)

    康丽娟; 杨永辉; 司冠婷

    2012-01-01

    在国家对房地产实行宏观调控的背景下,我国房地产企业面临着来自各方面的压力,加之其在开发及经营过程投入资金多、建设及销售周期长、涉税标的金额大、涉及税种多、范围广等特点,使房地产业成为税收负担较重的行业.房地产行业的一般项目通常分为前期准备阶段、开发建设阶段、销售或保有阶段,本文将分别针对房地产项目的这几个阶段进行纳税筹划的初探.%In the context of implementing macro-control to real estate, China's real estate companies are facing pressure from all sides, together with its features in development and operation, such as more funds and long period of construction and sales, business funding, cycle length, the large amount of tax-related subject matter, involving many taxes, wide range, which makes the real estate become industry with more heavier tax burden. The general project of the real estate industry is usually divided into the preparation stage, the development and construction phase, sale or retention phase, this paper explores tax planning in view of these stages of the real estate project.

  13. The Prevention Strategy of Real Estate Enterprises Tax Planning Risk%房地产企业税收筹划风险的防范策略

    Institute of Scientific and Technical Information of China (English)

    迟丽华; 周小雪

    2013-01-01

      近年来,随着我国房价持续上涨,房地产调控政策不断出台,房地产企业业绩出现大幅波动。为了降低税收成本,纳税筹划越来越受到企业的重视。然而,它在给企业带来经济利益的同时,也蕴藏着巨大风险。房地产企业如果不正视这种风险,不但不能减轻纳税负担,还会面临税务机关的处罚而导致经济和声誉损失,影响企业长远发展。因此,企业只有采取措施积极应对,才能在有效规避风险的同时,实现纳税筹划的预期目标。本文首先探讨了房地产企业税收筹划风险的涵义,然后以房地产企业纳税筹划风险的表现形式为切入点,深入探寻了风险防范的方法。%In recent years,as house prices continued to rise in China,the state of real estate macro-control policies introduced,the real estate enterprises performance fluctuate significantly.In order to reduce the tax cost,enterprises do more and more importance to tax planning.However,there is a great risk at the same time when it brings economic benefits to enterprises if real estate enterprises do not face this risk,not only fail to reduce the tax burden,but also will face the punishment from tax authorities and lead to the loss of economy and reputation,affect the long-term development of enterprise.Therefore,the enterprises should only take active measures to respond in order to effectively avoid risks to achieve the expected goal of tax planning.In this paper first discusses the meaning of the real estate enterprises tax planning risk firstly,then as the real estate enterprises tax planning risk as an entry point to explore in depth the risk prevention.

  14. 税收的国家原理及对我国分税制的几个判断%On Spirit of Contemporary Estate Tax

    Institute of Scientific and Technical Information of China (English)

    张永忠

    2015-01-01

    To understand the estate tax system and form social consensus, it is necessary to know the spirit of estate tax. The spirit of contemporary estate tax can be refined into:“enforce justice on behalf of heaven”——the state levy estate tax in the form of special fund, and the death of richest who possess great wealth that belong to the other soci⁃ety members should“return”to them;“free competition”——levying estate tax is to interrupt or prevent the gap be⁃tween rich and poor of intergenerational inheritance, to prevent the super rich class and interrupt or avoid the exces⁃sive generation of family wealth accumulation and concentration, to prevent the emergence of a permanent privileged class, so as to safeguard the free competition and promote social efficiency;“enjoy charity”——through the charita⁃ble donation deduction of device, the estate tax can encourage the elite rich mobilize more wealth, and fully engage in his beloved charitable public welfare more pleasure and happiness.“self-reliance”——levying estate tax makes people realize that they should not dependent on the parent’s heritage, reaping without sowing and as a parasite, but should rely on their own hard work and creative, hardworking and enterprising. Understanding the spirit of estate tax will have a significant impact on people's wealth concepts and behavior patterns.%税收的国家原理是指任何共同体,不论大小,只要在特定的公共事务中具有完全的自治能力,就是这些事务上的国家,根据当地居民的同意,就可以以征收某种税的方式为这些事务的办理筹资,成为这一税种的主体,即这一税种上的国家,根据这一原理分析可知,不同国家结构下政府的税收问题具有根本区别,中美两国政府的税收问题就分别属于政府间关于税收收入划分的问题和各类政府(国家)需要征收哪些税的问题。根据由此所决定的我国分税制

  15. Thoughts about Confirmation of Tax Prices of Chinese Real Estates%对我国房地产计税价格确认的思考

    Institute of Scientific and Technical Information of China (English)

    胡德新

    2011-01-01

    The tax price of stock housing mainly includes real estate installation cost, base price of land, land transaction, replacement cost, new rate, correction coefficient, assessment of the value, and other economic and technical indicators. Estate tax price contains stock housing price, estate fidueial price, the price of land transaction, correction coefficient, volume rate, economic uses, and cultivated land price of field ground and assessment of price. At present, in order to ensure the fairness of the real estate assessment, it is vital to construct the platform of real estate's and property's valuation and assessment and strengthen the valuation, assessment, collection and management work of the real estate and property tax.%存量房屋计税价格包含的因素主要有房产类别建安造价、基准地价、土地交易、重置成本、成新率、修正系数、评估价值等经济技术指标。地产计税价格包含的因素有存量房地价、地产基准地价、土地交易价格、修正系数、容积率、经济用途、实地地面熟地价及评估价格。为保证房地产评估的公平性,要着力构建房产和地产计价评税平台,加强房地产计价评税和征管工作。

  16. Tax Unit Boundaries

    Data.gov (United States)

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

  17. 房地产税改革与立法关系研究%A Research on the Real Estate Tax Reform and Legislation Relationship

    Institute of Scientific and Technical Information of China (English)

    张学博

    2016-01-01

    A comprehensive analysis on the real estate tax legi slation′s gain and loss must be based on the general background of the national finance and tax system reform.Comprehensively deepening reform and comprehensively boost-ing governing country by law are companion volumes and are the relationship between goals and strategies.The finance and tax system reform is a handle of comprehensively deepening reform.The important reform must have a legal basis,so the finance and tax system reform should make legislation go first.Therefore,the house property tax experimental units must convert to the real estate tax legislation.The collection start schedule of the real estate tax should be adapted to the schedule of the finance and tax system reform.But technical links like duty-free areas and so on can authorize the provincial-level people′s congress and government to have a concrete grasp.%要全面分析房地产税立法的得与失,必须立足于国家财税体制改革的大背景。全面深化改革与全面推进依法治国是姊妹篇,是目标与方略的关系。财税体制改革是全面深化改革的抓手,重大改革必须于法有据,所以财税体制改革应立法先行。因此,房产税试点必须转换到房地产税立法,房地产税开征时间表应与财税体制改革的时间表相适应,而免税面积等技术环节可以授权省级人大或政府来具体把握。

  18. Problems Existing in the Real Estate Tax Reform in China and Countermeasures%我国房产税制改革中存在的问题及对策

    Institute of Scientific and Technical Information of China (English)

    巩守效; 龚海峰

    2016-01-01

    In recent years, China's real estate industry has developed rapidly, and the real estate tax revenue has increased fast and occupies the important status and role in the tax income. But the development of China's real estate industry is not normative, the real estate tax system has not been adjusted and improved, and the property tax levy has not met the expectation. Taking the pilot project of the real estate tax reform in Shanghai and Chongqing as the research object, the paper analyzes the development problems of the real estate tax system in China, and combining the national conditions, puts forward corresponding countermeasures so as to promote the process of the real estate tax reform in China.%近年来,我国的房地产业迅速发展,房产税税收收入迅速发展并在税收收入中占据了重要的地位和作用,但我国房地产税制并未得到调整和改良,房产税的征收未达到预期征收的目的和效果。本文以在上海和重庆开展的房产税改革试点工程为对象进行研究,剖析我国房产税制发展问题,并结合我国的国情提出相应对策,以促进我国房产税制改革的进程。

  19. 房地产税征管体系的构建:技术操作抑或制度层面%Establishing the Real Estate Tax System: Based on Detailed Operational Level or System Level

    Institute of Scientific and Technical Information of China (English)

    蒋军成

    2012-01-01

    There are three aspect problems in current housing property tax. That are, Taxation for houses in stock is absent, and real estate bubble is difficult to eliminate; the regulation on tax system is unreasonable, and the dynamic supervision is lack; housing property tax is levied by original value, and therefore the controlling effect is not obvious. It should be done to improve the real estate tax construction from the collection and management technology, replacing housing property tax with the real estate tax, establish and perfect the modulating mechanism of the real estate, guarantee the implementation of the real estate tax system from the technical and institution, in order to return China's real estate market to the healthy,smooth and sustainable development track, solve the local government problems between the legitimacy channels and financing soundly.%现行房产税运行主要存在三方面的问题:存量房征税缺位,房地产泡沫难以消除;税制规定不合理,缺乏动态价值监管;房产税按原值增收,调控效果不明显。应尽快完善房地产税技术及征管层面的建设,用房地产税替代房产税,建立健全房地产调控的长效机制,从技术和制度上保证房地产税收体系的实施,促使我国房地产市场回归到平稳健康、可持续发展的轨道,并妥善解决地方政府筹资的正当性、渠道性问题。

  20. Research on the real estate business tax planning of Heilongjiang%黑龙江省房地产企业纳税筹划问题研究

    Institute of Scientific and Technical Information of China (English)

    王艳平

    2015-01-01

    纳税筹划是纳税人在我国法律允许的情况下,能够自觉运用税收和财务的相关知识,对投资者以及相关的经营活动进行一个前期的规划,最大程度上降低税收成本,使企业税收负担能够有效减轻,最终实现企业价值的最大化。房地产行业是我国国民经济中的主流行业,在国民经济中的比重逐渐上升。%Tax planning is the taxpayer under our law permits, can consciously apply knowledge of tax and finance, investors and business activities related to a pre-planning, cost reduction of tax to the maximum extent, so that enterprises can effectively reduce the tax burden, and ultimately maximize enterprise value. the real estate industry is a major industry in the national economy,in the national economy is gradually rising.

  1. Tax_Units_2011_Final

    Data.gov (United States)

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

  2. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Science.gov (United States)

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  3. 富豪移民潮与遗产税的延伸%The Waves of Rich Emigrations and Extension of Estate Tax

    Institute of Scientific and Technical Information of China (English)

    张永忠

    2012-01-01

    正在我国兴起的富豪移民潮必将造成财富、人才、税收和消费的严重流失,移居转移税作为遗产税的一种延伸制度,应成为政府应对富豪移民潮的必然选择。移居转移税具有防止本国公众利益的损失、减少本国生产消费资金的流失、保障富豪的迁徙自由、在一定程度上吸引富豪财富回国等功能。这些功能的发挥能较好地减轻富豪移民潮对社会心理造成的负面影响,减少一般民众的不满,增强其他企业家的安全感,保持对我国经济前景的信心,为改善我国经济、社会、政治、法治环境,从根本上缓解或解决富豪移民潮问题,赢得宝贵的时间。因此,应努力消除种种疑虑,尽快开征我国遗产税。%The rise of China's rich emigrations is bound to result in serious loss of our wealth, talent, taxation and consumption, emigration taxes should become the inevitable choice for the government to deal with regal emigration as an extension of estate tax system. The functions of emigration taxes include preventing the loss of national public interest, reducing the loss of domestic production and consumption funds, protecting the movement freedom of the rich and attracting the wealth to return home to a certain extent. These functions can play an important role to mitigate the negative impact of rich emigration waves on the social and psychological level, reduce the dissatisfaction of the general public, enhance the security sense of other entrepreneurs to maintain the confidence of China economic prospects, which will win the pre- cious time to improve China economic, social, political and legal environment and fundamentally relieve or solve the rich immigration problem. Therefore, we should strive for the elimination of all doubt, and China estate tax is levied as soon as possible.

  4. Residential Real Estate Tax Should be Located in the Rational Use of Resources%论我国个人房产税应定位于合理利用资源

    Institute of Scientific and Technical Information of China (English)

    刘汉霞

    2012-01-01

    In Chongqing and Shanghai, the starting of levying the residential real estate tax on the owners of resi- dential houses on 28 January 2011 marks China' s real estate tax reform, and it is the turning point for a new histor- ical stage. However, location ambiguity of property tax reform and impractical expectation of real estate tax on resi- dential houses causes some difficulties for the promoting of real estate tax. In fact, in the framework of the existing landholding, blind imitation of the overseas' real estate tax system is not only impractical but also harmful to Chi- na. Being the proprietor of land resources, the government, on behalf of the people, not only has power to share the land increases in value, but also has power to exercise administrative functions of levying tax on residential hou- ses to promote reasonable exploitation of land resources. However, the current conditions are not ripe to levy tax on the appreciation of real estate, and the problem of soaring housing prices in parallel with high vacancy rate cannot be solved, even if the real estate tax be levied. Hence, it is suggested to draw ideas from resources tax and levy re- al estate tax on the foundation of area per capita and average house property value in the district, which can not only save taxation cost but also improve the degree of tax compliance on the premise of respecting residents' option and guaranteeing the premise of its property right.%2011年1月上海、重庆两地开始对个人拥有的房产征税,标志着我国房产税改革进入了新的历史阶段。但由于房产税改革的定位模糊,人们对房产税的征收有着许多不切实际的期待,导致房产税的推行陷入步履维艰的困境。本文认为,在我国现有的土地所有制条件下,模仿西方的房产税不仅是不切实际的,也是有害的。国家作为土地资源的所有者不仅有权分享土地增值的收益,更有权行使国家管理职能,通过

  5. 我国新房地产税税基选择与因求——基于评估征税的现实检验%China's New Real Estate Tax Base Choice and Demand——Based on the Reality Test of Tax Assessment

    Institute of Scientific and Technical Information of China (English)

    寇娅雯

    2011-01-01

    新房地产税以整合现有房产税和城镇土地使用税为前提,新税制下如何选择并确定计税依据是财产征税的现实争点问题,基于理论选择而言,可从市场价值、租金收益、区位价值和面积方面来考量,而从房地产市场价值属性确定新房地产税税基最为合理,须构建房地产价值评估机制和制度体系,以期实现"产权价值确认、计税核定、税款征收"的新税征管。%The new real estate tax is based on the integration of existing property tax and urban land use tax,and under the new system the real point of contention issues is how to select and determine the tax basis of property tax,and we should consider from the available market value,rental income,location and area of value to do it based on the theory of choice,but the most reasonable method to determine the new real estate tax base is the market value of real estate properties,and we need to build real estate value assessment mechanisms and institutional system so as to achieve the new tax collection method of "equity value recognized,tax approved,tax collection".

  6. 新会计准则对房地产企业税收筹划的影响分析%Impact of New Accounting Standards on the Real Estate Business Tax Planning

    Institute of Scientific and Technical Information of China (English)

    王学军; 董继华

    2014-01-01

    Provision about inventory valuation method, investment real estate and fixed assets in the new accounting standards of China affects the tax planning work of the real estate business to a certain extent. Based on problems in real estate business tax planning in China, it is the requirement for the healthy development of real estate business under the new situation to eliminate the negative impact of the new accounting standards for the real estate business.%我国实施的新会计准则中关于存货计价方法、投资性房地产、固定资产计量等方面的规定,使房地产企业的税收筹划工作受到了一定程度的影响。立足于我国房地产企业税收筹划存在的问题,消除新企业会计准则对房地产企业负面影响,是新形势下房地产企业健康发展的要求。

  7. Tax_Unit_Certification_Final_2012

    Data.gov (United States)

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

  8. Tax_Units_Certification_2013_0301

    Data.gov (United States)

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

  9. 民国遗产税制度思想之演进*--从分遗产税制到总遗产税制%The Evolution of Estate Tax System Thought in the Republic of China (1912-1949):From Divided Inheritance Tax System to Total Inheritance Tax System

    Institute of Scientific and Technical Information of China (English)

    夏国祥

    2016-01-01

    发端于清末的中国遗产税制度思想,历经北洋政府时期、国民政府前期和国民政府后期的发展,具有明显的阶段性特征,并最终促成了遗产税制度在中国的实施。文章将思想界的活动与政府决策综合起来考虑,系统地梳理了民国遗产税制度思想的发展历程及其特征。研究发现:(1)民国时期思想界对遗产税制度建设的讨论遵循了三个原则,即公平原则、国情原则和可行性原则。(2)民国遗产税制度思想的演进过程,实为国人从本国国情出发,对税制公平性和可行性的权衡过程。(3)20世纪30年代中期以前,思想界在遗产税制度模式的选择上明显倾向于分遗产税制;而到了国民政府后期,总遗产税制最终得到了大多数人的认可。因此,民国时期的遗产税制度思想演进过程,是一个从注重公平性向注重可行性的转变过程。这是民国遗产税制度思想臻于成熟的表现。文章不仅是对近代中国财政思想研究的拓展和深化,还能为我国当前的遗产税制度建设提供有益的借鉴。%Estate tax system thought in modern China which was initiated in late Qing Dynasty evolved the development in the period of the Beiyang government ,and at the ear‐lier & later stages of the Nationalist government in Nanjing , presenting the obvious stage-based characteristic and finally promoting the implementation of estate tax system in modern China .T his paper considers the activities of the thought circle and government pol‐icy decisions ,and systematically sorts out the development process of estate tax system thought in the Republic of China (1912-1949) and its characteristics .It arrives at the con‐clusions as follows :firstly ,the thought circle in discussion of the construction of the es‐tate tax system followed the three principles :the principle of fairness ,national conditions principle and feasibility

  10. Real Estate in Denmark

    DEFF Research Database (Denmark)

    Rimmer, Nina Røhr

    2016-01-01

    A general introduction to buying, owning and selling Property i Denmark. The cost of buying and selling property and the tax implications as well as the general concept of real estate is introduced. The paper includes also a brief introduction to some of the aspects which you should beware of when...

  11. Research of further perfecting China real estate tax system%关于进一步完善我国房产税制的研究

    Institute of Scientific and Technical Information of China (English)

    宋歌

    2011-01-01

    Recently been introduced in the property market made clear to the estate tax reform as soon as possible to engage and increased steadily to the country,this is the distribution of wealth,narrowing the gap between rich and poor,promote strategic restructur%最近不断出台的楼市调控新政明确提出,要尽快推进房产税改革试点并稳步扩大到全国,这对于调节财富分配、缩小贫富差距、促进经济结构调整及增加地方财政收入都是非常有利的;而且还可以合理抑制住房消费的盲目膨胀、从而抑制投机性购房。对手中持有多套住房的房产所有者来讲,开征房产税无疑是一颗"重磅炸弹"。但从现阶段来看,我国财产税收占地方税收的比重较低,在税制设计中也存在一些问题,其功能并未得到充分发挥。因此,完善我国的房产税制就显得尤为重要。

  12. Estate and business planning for the retiring physician.

    Science.gov (United States)

    Kingma, Kenneth W; Vaughn, Thomas D

    2012-01-01

    Retiring physicians have much to think about for estate planning purposes. The authors stand ready to help physicians sell or close their medical practice, navigate the 2010 Tax Act, take advantage of current planning opportunities, and prepare appropriate estate planning documents. Every estate is unique, so it is important to contact an estate planning advisor before taking any action.

  13. 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...

  14. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

  15. 26 CFR 1.856-1 - Definition of real estate investment trust.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-1 Definition of real estate investment trust. (a) In general. The term “real estate investment trust” means a corporation, trust, or...

  16. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate investment...

  17. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable...

  18. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real estate...

  19. Study on the Optimization of Real Estate Tax System in China From the Perspectives of Equity and Financial Revenue%我国房产税税制优化研究:基于公平与财政收入视角

    Institute of Scientific and Technical Information of China (English)

    刘成奎

    2012-01-01

    我国现行房产税在纳税人、征税范围、征税对象、计税依据、税率、纳税申报与税收征管等方面都存在不利于增进社会公平、组织财政收入的问题。房产税税制优化应在促进公平与组织财政收入目标下扩大征收范围与对象,以评估价值为计税依据,实行幅度税率,鼓励自主申报。其中,实现税务机关与其他国家机关的信息共享、建立与完善房地产价值评估机构是关键。%There are many elements in the current real estate tax such as taxpayer, levy scope, object of taxation, tax basis, tax rates, tax return, tax collection and so on. Some problems in these elements become the obstacles to promote social justice and organize financial revenue. The optimization of real estate tax system means expanding the objects and scope of the collection with a relentless focus on promoting equity and organizing finan- cial revenue. Based on assessment value, the current real estate tax system should adopt amplitude tax rate and encourage self-reporting. Meanwhile, the tax authorities should share information with other national institutions. Establishing and perfecting the institution of real estate value evaluation is the key during the process of optimization.

  20. 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...

  1. Questions of and Suggestions for Tax Compliance Audit in Real Estate Industry——Taking Real Estate Industry of Some Banner County in Inner Mongolia Autonomous Region for Example%房地产业纳税合规审核中发现的问题及建议——以内蒙古自治区某旗县房地产业为例

    Institute of Scientific and Technical Information of China (English)

    王卓瑛

    2015-01-01

    随着我国经济的快速发展和城市化进程的加快,房地产业得到了迅猛发展,在我国产业结构中的位置日渐突出,已成为拉动经济发展的支柱产业和新的税源增长点.但是,由于房地产业生产经营环节多、资金需求量大、开发周期长和财务核算的复杂性,加上房地产业涉及了几乎所有的税种,纳税合规审核的难度较大.%Along with the rapid development of China's economy and the acceleration of urbanization, real estate industry has also got tremendous development. It takes up growing important place in our country's industrial structure, and be-comes the mainstay industry to stimulate economic development and the new point of growth for tax fund. However, be-cause of real estate industry's multiple links in production and management, large amount of capital requirement, long de-velopment cycle and the complexity of financial accounting, in addition that real estate industry almost involves all the tax categories,tax compliance audit in real estate industry is of great difficulty.

  2. Reconsider the Regulation Role of Real Estate Tax to House Prices-Based on the Empirical Analysis of Carey Model%房地产税对房价的调控作用再探--基于 Carey 模型的经验分析

    Institute of Scientific and Technical Information of China (English)

    毛丰付; 李言

    2015-01-01

    房地产税改革在我国房地产市场快速发展,房价波动加剧的背景下备受关注,利用房地产税调控房价成为下一步调控房地产市场和重建财税体制的关键。已有关于房地产税调控房价的实证研究多从房地产税交易环节或持有环节分析税收变动对房价的影响,较少综合考虑房地产税各环节与房地产市场结构因素的综合影响。利用 Carey模型,引入房地产税和市场结构变量,同时考察了不同环节房地产税对房价的影响和市场结构对不同环节房地产税的影响。实证结果表明持有环节房地产税对房价具有抑制作用,交易环节房地产税对房价具有推动作用,房地产市场结构在影响房价的同时也会对不同环节房地产税产生影响。%Real estate tax reform is a major concern under the background of the rapid development of the real estate market and the house prices volatility in China.Taking advantage of the reform will be the key to regulate the real estate market and reform the fiscal and taxation system.The existing researches studied the effect of real estate tax changes on house prices from the perspective of real estate tax trading or keeping link,less comprehensively considering the comprehensive influence caused by both links of real estate tax and market structure factor.Based on the Carey (1990)model,this paper introduces real estate tax and market structure factor,not only studying the influence of different links of real estate tax on house prices,but studying the influence of the market structure on real estate tax.The result shows that the keeping link of real estate tax has negative effect on house prices,the trading link of real estate tax has positive effect on house prices and the market structure has effect on house prices and both links of real estate tax.

  3. Indirect investment in real estate: Listed companies and funds

    OpenAIRE

    Suarez, Jose L.; Vassalo, Amparo

    2005-01-01

    In Europe today, there are two main vehicles for indirect investment in real estate; real estate investment funds, on the one hand, and, on the other, listed real estate companies. With these instruments, not only does the investor take a position in the real estate market, he/she also acquires different risk/return structures which may vary according to the instrument being used. In some European countries, real estate companies have modified their financial structure and tax position by ado...

  4. “租税替代”、财政收入与政府的房地产政策%Rent-Tax Substitution, Fiscal Revenue and Government Real Estate Development Strategy

    Institute of Scientific and Technical Information of China (English)

    黄少安; 陈斌开; 刘姿彤

    2012-01-01

    本文从理论和实证两方面研究了房地产发展与政府财政收入之间的关系,揭示了“租税替代”原理。理论研究表明:在静态框架下,政府财政收入满足“租税等价”原理,即政府通过土地租金融资和通过企业税收融资是等价的,其总收入水平只取决于土地资源总量,与融资方式无关。在动态框架下,政府财政收入在长期内满足“租税等价”,在短期内存在“租税替代”关系,即政府来自于房地产的租金收入越高,来自于其它行业的税收收入越低。文章基于1998-2008年工业企业调查数据对“租税替代”机制进行了实证检验。研究发现,住房价格上涨将导致企业税收(增值税、所得税、主营业务税金及附加)和企业利润的全面下降,很好地支持了“租税替代”理论。本文还进一步考察了地方政府热衷于发展房地产的原因以及房地产片面发展对实体经济的不良影响,发现现行财政体制、政府官员短期行为以及官员政绩考核体系不合理是其背后最重要的原因。%This paper studies the relationship between real estate development and government fiscal revenue both theoretically and empirically. The theoretical model shows that the government's total revenue is determined by the amount of land in long run, while financing through land rents or corporate tax does not matter. In the short run, the Rent-Taxsubstitution mechanism characterizes the relationship of government revenue from land rents and corporate tax; the higher the land rent is, the lower the corporate tax will be. Based on 1998-2008 industrial enterprises survey data, this paper tests the “ Rent-Tax Substitution” mechanism empirieally, The results reveal that housing prices will result in a decline of eorporate tax (value added tax, income tax and business tax) and eorporate profits, whieh strongly supports the Rent-Tax substitution

  5. 基于税收负担的房产税改革的税率设计分析——以黑龙江省为例%The Design and Analysis of Real Estate Tax Reform Rate Based on Taxation Burden——A Case of Heilongjiang Province

    Institute of Scientific and Technical Information of China (English)

    荣红霞; 付林

    2012-01-01

    With real estate tax putting into effect in some cities with soaring housing prices, and gradually extending to the overall country, so implementing the reform of local tax system is significant, Real estate tax will be a pillar of local tax system. The design of regulation in real estate tax reform must follow the laws and regulations revised unitarily in Heilongjiang Province, but the collection of specific detailed rules can be set considering the actual situation in the province, such as exemption amount, tax rate setting. So from the perspective of taxation burden, put forward the design and analysis of real estate tax reform rate in Heilongjiang Province.%随着房产税在某些房价上涨过快城市率先施行,并将逐步推广至全国,对地方税体系改革有着重大意义,房产税将成为地方税体系的支柱之一。黑龙江省房产税改革中制度设计遵循统一修订的法律法规,但是在具体的征收细则中可以考虑黑龙江省实际情况设置,比如免征额、税率的设定等,从而提出了从税收负担角度对房产税改革的税率设计分析。

  6. Kansas Electric Transmission Lines

    Data.gov (United States)

    Kansas Data Access and Support Center — This data set is a digital representation of the EletcircTransmission lines for the State of Kansas as maintained by the Kansas Corporation Commission. Data is...

  7. Kansas Power Plants

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Power Plants database depicts, as point features, the locations of the various types of power plant locations in Kansas. The locations of the power plants...

  8. 26 CFR 1.803-5 - Real estate owned and occupied.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.803-5 Section... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-5 Real estate owned and occupied. The amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real estate owned...

  9. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  10. Kansas Playa Wetlands

    Data.gov (United States)

    Kansas Data Access and Support Center — This digital dataset provides information about the distribution, areal extent, and morphometry of playa wetlands throughout western Kansas. Playa wetlands were...

  11. Fresh Air in Real Estate Policies

    Institute of Scientific and Technical Information of China (English)

    Zhao Yan

    2008-01-01

    @@ Recently, due to the international financial crisis, the decline in domestic economic growth and in the real estate market, the central and local governments have issued a series of policies and measures designed to stimulate the real estate industry. On the one hand, the central government starts stimulating the real estate market by tax relief, relaxation of credit and security housing construction. On the other hand, with the support of the central government, more and more local governments have implemented their own new real estate policies in order to promote the recovery of the local market.

  12. On Legitimacy of Real Estate Macro-control by Tax and Its Necessary Limit——Rethinking about the Pilot Reform of House Duty Based on Tax Law Principles%税收调控房地产的正当性及其必要限度——房产税改革试点的税法原则反思

    Institute of Scientific and Technical Information of China (English)

    阳建勋

    2012-01-01

    法律是秩序与正义的综合体,房产税改革试点的合法性评价,既要关注相关制度的形式结构,即形式合法性问题,也要关注相关制度的正义价值,即实质正当性问题。就正当性而言,开征房产税是要逐渐地、持续地纠正住房市场化改革以来住房分配中效率与公平的失衡,体现分配正义;就形式结构而言,房产税改革必须遵循法治原则。而高房价盛行和收入差距扩大化背景下的沪渝两市房产税改革试点被赋予了过多的社会功能,有违税收法定原则;以户籍界分征收对象与减免标准有违税收公平原则;以房产交易价格为计税依据使税收适度原则难以落实。房产税改革应当回归税收法治轨道,以确保政府恪守其调控权运行的必要限度,保护纳税人权利,防止过高税收影响社会经济发展。%Law is made from order and justice.The legitimacy of pilot reform of house duty is up to the form of relevant systems that is the problem of formal legality,and the justice value of relevant systems.As far as its legitimacy is concerned,the purpose of house duty is to redress gradually and continuously the imbalances between efficiency and equity in house distribution since market-oriented reform of housing,which embodys distributive justice.As far as the form of its relevant systems,house duty reform must follow the principle of rule of law.However,the pilot reform of house duty in Shanghai and Chongqing under the background of popular high house price and income gap broadening is endowed with too much social function,which makes it against principle of tax legality.Moreover,ascertaining levy object and tax reduction standard based on registered permanent residence is against principle of tax equity,and taxing on the taxation basis of real estate market price makes it difficult to realize tax moderate principle.At last real estate macro-control by tax becomes another restriction of purchase and tax as

  13. System dynamic research of housing price fluctuations based on real estate tax institution and trading behavior%房产税制度下买卖行为影响的商品房价格波动系统动力学研究

    Institute of Scientific and Technical Information of China (English)

    孙绍荣; 任思蓉

    2013-01-01

    After qualitatively analyzed the impact of the factors including residents' disposable income,the actual mortgage interest rates,credit availability,housing vacant area and control policies on the real estate housing price,this paper proposed a system dynamic model of the real estate housing price to find the relationships between the stringent of the national regulatory policies and housing price changing.It showed obvious effects to control the rising housing price under the implementation of real estate tax institution.The equilibrium price changes with the different rate of real estate tax,as the tax rate increases,housing prices tend to drop down.And,there is obvious linear correlation between housing price decline and the tax rate.%在定性分析了居民人均可支配收入、实际房贷利率、信贷可获得性、住房空置面积及调控政策对房地产住宅价格影响的基础上,提出了房地产住宅价格系统动力学模型,重点研究了调控政策对住宅价格变动的影响.研究发现,上调房产税税率对抑制房价攀升有较为明显的作用,房产税税率不同,房价的均衡价格也不同;房价下降幅度与房产税税率间呈现一定的线性相关性.

  14. The Official Real Estate Appraisal in Germany

    Directory of Open Access Journals (Sweden)

    Christoph JOCHEIM-WIRTZ

    2013-12-01

    Full Text Available The Real Estate Appraisal in Germany is regulated by the articles 192-199 of the German Construction Law. Technical guidelines, including the appraisal methods, are defined in bylaws. For the purpose of official real estate appraisal, Expert Appraisal Committees were founded in counties and large cities. The Committees are comprised of real estate experts doing a honorary service, coming from such professions as land surveying engineers, architects, civil engineers, Tax Office employees, experts from the banking sector, agronomists and real estate agents. The chairman of the Committee is also the director of the Cadastral Office and/or the Surveying Office. Every Committee has its own office within the Cadastral Office or the Surveying Office. The main task of the Committees is to establish and guarantee the transparency of the real estate market, by means of the publication of approximate plot value maps on the Internet as well as the publication of the reports on the real estate market. Apart from that, the Expert Appraisal Committees provide reports on the market value of real estate objects, available upon request. Reports on the market value of real estate objects are also made by publicly appointed and sworn experts. Based on the steady rise in the requests for superregional information about the real estate market in the recent years, the working group comprised of the representatives from the Expert Appraisal Committees from the whole country published its first report on the real estate market in Germany in 2008, and the second one in 2011.

  15. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General rule...

  16. Kansas Cartographic Database (KCD)

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Cartographic Database (KCD) is an exact digital representation of selected features from the USGS 7.5 minute topographic map series. Features that are...

  17. Kansas LPC CRI Protocol

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Inventory and Monitoring: 2015-2019 Kansas Lesser Prairie-Chicken Cooperative Recovery Initiative. The Kansas Lesser prairie-chicken (LPC) Cooperative Recovery...

  18. Kansas TV facilities

    Data.gov (United States)

    U.S. Environmental Protection Agency — This layer shows the location of all Kansas Title V sources (Clean Air Act major sources). Source information came from Kansas Department of Health and Environment.

  19. Kansas Rivers TMDL

    Data.gov (United States)

    Kansas Data Access and Support Center — This data set includes all the streams in the Kansas 2006 Water Register that have established TMDLs as of October 17, 2006. The impairments and implementation...

  20. Buying and leasing real estate for veterinary hospitals.

    Science.gov (United States)

    Salzsieder, Karl R

    2006-03-01

    The major factors to be considered in the real estate purchase decision are the interest rate, the depreciation schedule, the property appreciation, the income tax impact, and the impact of paying a principal payment as part of the real estate mortgage. All these factors must be compared with the costs of leasing.

  1. Estate planning for forest landowners: what will become of your timberland?

    Science.gov (United States)

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

    2009-01-01

    The purpose of this book is to provide guidelines and assistance to nonindustrial private forest owners and the legal, tax, financial, insurance, and forestry professionals who serve them on the application of estate planning techniques to forest properties. The book presents a working knowledge of the Federal estate and gift tax law as of September 30, 2008, with...

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

    Directory of Open Access Journals (Sweden)

    Lenka Maličká

    2017-01-01

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

  3. 26 CFR 1.822-6 - Real estate owned and occupied.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-6 Section... Premium Deposits) § 1.822-6 Real estate owned and occupied. Section 822(d)(1) provides that the amount allowable as a deduction for taxes, expenses, and depreciation on or with respect to any real estate owned...

  4. 26 CFR 1.822-9 - Real estate owned and occupied.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-9 Section... Premium Deposits) § 1.822-9 Real estate owned and occupied. Section 822(d)(1) provides that the amount allowable as a deduction for taxes, expenses, and depreciation on or with respect to any real estate owned...

  5. 7 CFR 1955.15 - Foreclosure by the Government of loans secured by real estate.

    Science.gov (United States)

    2010-01-01

    ... Liquidation of Loans Secured by Real Estate and Acquisition of Real and Chattel Property § 1955.15 Foreclosure by the Government of loans secured by real estate. Foreclosure will be initiated when all reasonable... liens other than current-year real estate taxes. Where such prior liens are involved, an appraisal...

  6. Real Estate Funds. Fiscal incentives to jump-start the property market

    OpenAIRE

    Sabrina Capilupi

    2014-01-01

    Real estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose of property. A strong boost to this type of investment - an alternative to the type of securities - is given by the favourable tax laws that foster the creation, management and participation in real estate funds. This article summarises the main provisions related to tax applicable to ...

  7. Real Estate Funds. Fiscal incentives to jump-start the property market

    Directory of Open Access Journals (Sweden)

    Sabrina Capilupi

    2014-06-01

    Full Text Available Real estate funds are a financial instrument enabling investors to transform real estate Investments into shares of financial assets, producing liquidity without the investor having to acquire and dispose of property. A strong boost to this type of investment - an alternative to the type of securities - is given by the favourable tax laws that foster the creation, management and participation in real estate funds. This article summarises the main provisions related to tax applicable to funds in this sector.

  8. The Incidence of Differential Commercial Property Taxes: Empirical Evidence

    OpenAIRE

    Man, Joyce Y.

    1995-01-01

    Analysis of the effects of property tax differentials on commercial real estate values in and around cities. Examination of sales data from the Phoenix area (1985-88) shows that effective property tax differentials have a significant negative effect on commercial real estate.

  9. Analysis on using UPREITs in real estate finance in United States

    Institute of Scientific and Technical Information of China (English)

    Wang Xiaoxiao; Xu Minjie

    2009-01-01

    This paper gave an overview, introduction about umbrella partnership real estate investment trust (UPREIT) to the readers who are not related to real estate and accounting major. To show how UPREIT defer capital gain taxes, makes good cash flow and maximize profit in real estate finance, the paper included the theory and structure of UPREIT (real estate investment trust), partnership issues, advantage and disadvantage, and created a proforma to demonstrate how UPREIT works.

  10. Science programs in Kansas

    Science.gov (United States)

    Kelly, Brian P.; Kramer, Ariele R.

    2017-05-08

    The U.S. Geological Survey (USGS) is a non-regulatory Earth science agency within the Department of the Interior that provides impartial scientific information to describe and understand the health of our ecosystems and environment; minimize loss of life and property from natural disasters; manage water, biological, energy, and mineral resources; and enhance and protect our quality of life. The USGS cooperates with Federal, State, tribal, and local agencies in Kansas to deliver long-term data in real-time and interpretive reports describing what those data mean to the public and resource management agencies. USGS science programs in Kansas provide real-time groundwater monitoring at more than 30 locations; streamflow monitoring at more than 232 locations; water-quality and trends in the Little Arkansas and Kansas Rivers; inflows and outflows of sediment to/from reservoirs and in streams; harmful algal bloom research in the Kansas River, Milford Lake, and Cheney Reservoir; water-quantity and water-quality effects of artificial groundwater recharge for the Equus Beds Aquifer Storage and Recovery project near Wichita, Kansas; compilation of Kansas municipal and irrigation water-use data statewide; the occurrence, effects, and movement of environmental pesticides, antibiotics, algal toxins, and taste-and-odor compounds; and funding to the Kansas Water Resources Research Institute to further research and education through Kansas universities.

  11. 26 CFR 1.663(c)-4 - Applicability of separate share rule to estates and qualified revocable trusts.

    Science.gov (United States)

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.663(c)-4 Applicability of separate share rule... separate economic interests in one beneficiary or class of beneficiaries of such estate or...

  12. MASS APPRAISAL AND REAL ESTATE TAXATION

    OpenAIRE

    VORONIN V. О.; LYANTSE E. V.

    2015-01-01

    Raising of problem. The government at the legislative level fixed the definition of market value for tax purposes as mandatory in the implementation of real estate transactions. In order to meet the requirements of ob- jectivity, uniformity and consistency of the results obtained during the evaluation procedures, as well as minimize the influence of subjective factors, there is a need to develop a methodology for evaluating an automated procedure for determining the estimated value of the pro...

  13. Ecoregions of Kansas

    Data.gov (United States)

    Kansas Data Access and Support Center — Ecoregions denote areas of general similarity in ecosystems and in the type, quality, and quantity of environmental resources. They are designed to serve as a...

  14. 2005 Kansas Land Cover Patterns, Level I, Kansas River Watershed

    Data.gov (United States)

    Kansas Data Access and Support Center — The Upper Kansas River Watershed Land Cover Patterns map represents Phase 1 of a two-phase mapping initiative occurring over a three-year period as part of a...

  15. 2005 Kansas Land Cover Patterns, Level IV, Kansas River Watershed

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns (KLCP) Mapping Initiative was a two-phase mapping endeavor that occurred over a three-year period (2007-2009). Note that while...

  16. Kansas Road Centerline Fle (KRCF)

    Data.gov (United States)

    Kansas Data Access and Support Center — This version of the Kansas Road Centerline File (0801) represents the first effort to create a statewide roads layer from best available data sources. KGS integrated...

  17. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Project: Shihua International Center Developer: Beijing Urban Construction Real Estate Co. Ltd. Location: Inner side of Jingguangqiao Overpass along the East Third Ring Road, Beijing Project Introduction: On the afternoon of March 30, Beijing Urban Construction Real Estate Co. Ltd. and Beijing Huihe Real Estate Co. Ltd. held the first introductory conference on the project of Shihua International Center in the Conference Hall of Jingguanq Center. At the conference,

  18. 26 CFR 1.822-2 - Real estate owned and occupied.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Real estate owned and occupied. 1.822-2 Section... Premium Deposits) § 1.822-2 Real estate owned and occupied. The limitation in section 822(d)(1) on the amount allowable as a deduction for taxes, expenses, and depreciation upon or with respect to any real...

  19. A Real Estate Revival?

    Institute of Scientific and Technical Information of China (English)

    Lan; Xinzhen

    2013-01-01

    Further regulation in the real estate market is a must,but tighter controls won’t be easy Several government departments released a joint circular to control borrowing by local governments, which is the first policy involving the real estate market in the new year.

  20. Two-level modelling of real estate taxtation

    DEFF Research Database (Denmark)

    Gall, Jaroslav; Stubkjær, Erik

    2006-01-01

    Real estate taxes recurrently attract attention, because they are a source of potentially increased revenue for local and national government. Most experts agree that it is necessary to switch from using normative values for taxation to a market-value-based taxation of real property with computer...

  1. America's Educational Failures: How Will They Affect Real Estate?

    Science.gov (United States)

    Downs, Anthony

    Owners of all types of real properties, especially owners and occupants of big city downtown properties, have a high investment in the educational quality of the local labor force, and should encourage improvement even if it results in increased property taxes. Every real estate investment is "locked in" to the specific geographic…

  2. Special Taxing Districts, Special taxing unit districts derived from the taxunit coverage, include a layer for Improvement, Drainage, Watershed, Cemetery, Hospital, Redevelopment, Sewer and Industrial Districts. Primary attributes include district name, Election Office code, and, Published in 2008, 1:1200 (1in=100ft) scale, Sedgwick County, Kansas.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of 2008. It is...

  3. Forests of Kansas, 2013

    Science.gov (United States)

    D.M. Meneguzzo; B.J. Butler

    2014-01-01

    This resource update provides an overview of forest resource attributes for Kansas based on annual inventories conducted by the Forest Inventory and Analysis (FIA) program of the Northern Research Station (NRS) of the U.S. Forest Service. The estimates presented in this update are based on field data collected in 2009-2013 with comparisons made to data collected from...

  4. Kansas' Forest Resources, 2007

    Science.gov (United States)

    W.K. Moser; M.H. Hansen; R.L. Atchison

    2008-01-01

    This publication provides an overview of forest resource attributes for Kansas based on an annual inventory conducted by the Forest Inventory and Analysis (FIA) program at the Northern Research Station of the U.S. Forest Service. These estimates, along with web-posted core tables, will be updated annually. For more information please refer to page 4 of this report....

  5. Forests of Kansas, 2014

    Science.gov (United States)

    D.M. Meneguzzo; S.J. Crocker

    2015-01-01

    This resource update provides an overview of forest resource attributes for Kansas based on annual inventories conducted by the Forest Inventory and Analysis (FIA) program of the Northern Research Station (NRS) of the U.S. Forest Service. The estimates presented in this update are based on field data collected in 2010-2014 with comparisons made to data collected from...

  6. Kansas' forest resources, 2012

    Science.gov (United States)

    W.K. Moser; P.D. Miles; R.A. Atchison

    2013-01-01

    This publication provides an overview of forest resource attributes for Kansas based on an annual inventory conducted by the Forest Inventory and Analysis (FIA) program at the Northern Research Station of the U.S. Forest Service. These estimates, along with web-posted core tables, will be updated annually. For more information please refer to page 4 of this report....

  7. Kansas' forest resources, 2010

    Science.gov (United States)

    W.K. Moser; C.H. Barnett; C.M. Kurtz; R.A. Atchison

    2011-01-01

    This publication provides an overview of forest resource attributes for Kansas based on an annual inventory conducted by the Forest Inventory and Analysis (FIA) program at the Northern Research Station of the U.S. Forest Service. These estimates, along with web-posted core tables, will be updated annually. For more information please refer to page 4 of this report....

  8. Kansas' forest resources, 2009

    Science.gov (United States)

    W.K. Moser; M.H. Hansen; C.H. Barnett; R.A. Atchison

    2010-01-01

    This publication provides an overview of forest resource attributes for Kansas based on an annual inventory conducted by the Forest Inventory and Analysis (FIA) program at the Northern Research Station of the U.S. Forest Service. These estimates, along with web-posted core tables, will be updated annually. For more information please refer to page 4 of this report....

  9. Kansas' forest resources, 2011

    Science.gov (United States)

    W.K. Moser; D.E. Haugen; R.A. Atchison

    2012-01-01

    This publication provides an overview of forest resource attributes for Kansas based on an annual inventory conducted by the Forest Inventory and Analysis (FIA) program at the Northern Research Station of the U.S. Forest Service. These estimates, along with web-posted core tables, will be updated annually. For more information please refer to page 4 of this report....

  10. Sexting in Kansas Schools

    Science.gov (United States)

    May, Dale R.

    2011-01-01

    This paper is an exploratory study about sexting, the sending of sexually explicit or illicit photos or video between cell phones, in Kansas public schools. An on-line survey asked superintendents to report if they have had an occurrence of sexting in their district. They were also asked if they felt sexting is currently a problem in their…

  11. Real estate valuation in the Republic of Serbia

    Directory of Open Access Journals (Sweden)

    Božić Branko S.

    2014-01-01

    Full Text Available There is no complete and systemized infrastructure for efficient and reliable evaluation of real estates in the Republic of Serbia. This is confirmed by analysis of the applicable regulations which treat valuation of real estates in different ways. This practice contradicting numerous standards and applicable directives (INSPIRE directive, Strategy of the development of geospatial data infrastructure in the Republic of Serbia etc., as well as numerous other examples of good practice governing the activities of collecting and maintaining spatial data infrastructure. By the Law on State Survey and Cadaster of the 2009, the Republic Geodetic Authority is ensured to the jurisdiction of the development of mass appraisal, which should provide real estate market value for all real estates in the territory of the Republic of Serbia. In contrast, the position and the role of local government being increasable stronger in creating the budget, which is closely associated with the values of resources and capital which local government have. Determing the property tax is the responsibility of the local government and therefore its role in the process of valuation of immovable property is of great importance. In addition to local governments, the Tax Administration traditionally determines real estate values. This paper analyzes the current situation and initiate further activities on the development of the system of evaluation of real estates in the Republic of Serbia.

  12. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Stronger Demand in Shanghai Jones Lang LaSalle released its thirdquarter review report on the Shanghai real estate market.In Shanghai’s Puxi area,expansion of foreign-invested companies’ and clients’ needs for upgraded

  13. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Huaye International Center Location: Northwest Corner of Honglingjinqiao of Dongsihuanlu Investor: Huaye Real Estate Developer: Beijing Gaoshenghua Real Estate Development Co. Ltd. Hotline: 86-10-65858883 Introduction: Huaye International Center has a total floor space of about 80,000 square meters. It is a top-grade integrated business community, combining office buildings, five-star serviced apartments and recreational establishments. It is due to open in early 2007. Huaye is designed by prestigious Au...

  14. Limiting Real Estate Loans

    Institute of Scientific and Technical Information of China (English)

    WANG JUN

    2010-01-01

    @@ More than eight months after the Central Government issued an order for central enterprises whose core business was not real estate to withdraw from the property sector, many enterprises in question have been sluggish to adhere to, or have altogether ignored, the government directive. Only 16 central enterprises are authorized to get new property development loans in the future, but 78 additional enterprises have business dealings in the real estate market, according to a recent report in China Securities Journal.

  15. Kansas Wind Energy Consortium

    Energy Technology Data Exchange (ETDEWEB)

    Gruenbacher, Don [Kansas State Univ., Manhattan, KS (United States)

    2015-12-31

    This project addresses both fundamental and applied research problems that will help with problems defined by the DOE “20% Wind by 2030 Report”. In particular, this work focuses on increasing the capacity of small or community wind generation capabilities that would be operated in a distributed generation approach. A consortium (KWEC – Kansas Wind Energy Consortium) of researchers from Kansas State University and Wichita State University aims to dramatically increase the penetration of wind energy via distributed wind power generation. We believe distributed generation through wind power will play a critical role in the ability to reach and extend the renewable energy production targets set by the Department of Energy. KWEC aims to find technical and economic solutions to enable widespread implementation of distributed renewable energy resources that would apply to wind.

  16. Kansas forests 2005

    Science.gov (United States)

    W. Keith Moser; Mark H. Hansen; Robert L. Atchison; Gary J. Brand; Brett J. Butler; Susan J. Crocker; Dacia M. Meneguzzo; Mark D. Nelson; Charles H. Perry; William H. IV Reading; Barry T. Wilson; Christopher W. Woodall

    2008-01-01

    The first completed annual inventory of Kansas forests reports 2.1 million acres of forest land, roughly 4 percent of the total land area in the State. Softwood forests account for nearly 5 percent of the total timberland area. Oak/hickory forest types make up 56 percent of the total hardwood forest land area. Elm/ash/cottonwood accounts for more than 30 percent of the...

  17. Kansas' Forests 2010

    Science.gov (United States)

    W. Keith Moser; Mark H. Hansen; Robert L. Atchison; Brett J. Butler; Susan J. Crocker; Grant Domke; Cassandra M. Kurtz; Andrew Lister; Patrick D. Miles; Mark D. Nelson; Ronald J. Piva; Christopher W. Woodall

    2013-01-01

    The second completed annual inventory of Kansas' forests reports 2.4 million acres of forest land, roughly 5 percent of the total land area in the State. Softwood forests account for 4.4 percent of the total timberland area. Oak/hickory forest types make up 55 percent of the total hardwood forest land area. Elm/ash/cottonwood accounts for more than 32 percent of...

  18. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

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

  19. 26 CFR 1.860-3 - Interest and additions to tax.

    Science.gov (United States)

    2010-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  20. KANSAS WIND POWERING AMERICAN STATE OUTREACH: KANSAS WIND WORKING GROUP

    Energy Technology Data Exchange (ETDEWEB)

    HAMMARLUND, RAY

    2010-10-27

    The Kansas Wind Working Group (WWG) is a 33-member group announced by former Governor Kathleen Sebelius on Jan. 7, 2008. Formed through Executive Order 08-01, the WWG will educate stakeholder groups with the current information on wind energy markets, technologies, economics, policies, prospects and issues. Governor Mark Parkinson serves as chair of the Kansas Wind Working Group. The group has been instrumental in focusing on the elements of government and coordinating government and private sector efforts in wind energy development. Those efforts have moved Kansas from 364 MW of wind three years ago to over 1000 MW today. Further, the Wind Working Group was instrumental in fleshing out issues such as a state RES and net metering, fundamental parts of HB 2369 that was passed and is now law in Kansas. This represents the first mandatory RES and net metering in Kansas history.

  1. Environmental taxes

    DEFF Research Database (Denmark)

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

    & competitiveness; c) employment, and d) the tax system. These are the main conclusions of a report on environmental taxes by the European Environment Agency (EEA), requested by the European Parliament. The report provides an overview of the main issues involved in environmental taxes, with a particular focus......EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...

  2. Real estate investment dynamics

    OpenAIRE

    Gruber, Johannes

    2010-01-01

    This thesis is motivated by the steadily increasing interest in the dynamic relationship between the macro-economy and the real estate sector. One of the main issues in this respect is to study the investment dynamics. Since the bursting of the U.S. housing bubble in 2006 is identified as the point of origin of the so called subprime crises, which led to the collapse of the U.S. financial system, the dynamics of real estate investments is of particular interest. In the first part of my the...

  3. The Galatia, Kansas, chondrite

    Science.gov (United States)

    Van Schmus, W. R.; Keil, K.; Lange, D. E.; Conrad, G. H.

    1978-01-01

    The paper describes the Galatia meteorite found August 1971 approximately 7 km ENE of Galatia, Barton County, Kansas (98 deg 53 min W, 38 deg 39.5 min N). The single stone weighed 23.9 kg and is partially weathered. Olivine (Fa 24.9) and pyroxene (Fs 20.9) compositions indicate L-group classification, and textural observations indicate that the stone is of petrologic type 6. While Galatia is similar in many respects to the Otis L6 chondrite found 20 miles to the west, Galatia does not have the brecciated structure of Otis and is therefore not part of the same fall.

  4. Real Estate Assistance

    Science.gov (United States)

    1997-01-01

    The Commercial Remote Sensing Program at Stennis Space Center assists numerous companies across the United States, in learning to use remote sensing capabilities to enhance their competitiveness. Through the Visiting Investigator Program, SSC helped Coast Delta Realty in Diamondhead, Miss., incorporate remote sensing and Geogrpahic Information System technology for real estate marketing and management.

  5. Environmental taxes

    DEFF Research Database (Denmark)

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

    on their environmental effectiveness and on the political barriers to their implementation. It provides illustrative examples of environmental taxes only; comprehensive reviews are available from OECD (1995).http://www.eea.europa.eu/publications/92-9167-000-6-sum/page002.html [Summary available in 10 languages]...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...... to implementation, especially of energy (particularly on specific sectors or regions); and on low income groups can be overcome by: a) careful design, b) the use of environmental taxes and respective revenues as part of policy packages and green tax reforms, c) gradual implementation; d) extensive consultation...

  6. Using real-estate-based financing to access capital.

    Science.gov (United States)

    Tobin, W C; Kryzaniak, L A

    1998-07-01

    One strategy employed by healthcare organizations to increase their market presence is the construction of new facilities. Accessing capital to fund such construction, however, has become more of a challenge. One relatively untapped source of building capital is real-estate-based financing. Nonrecourse mortgages, turnkey net leases, and synthetic leases can provide several advantages to healthcare organizations seeking capital, assuming issues related to building ownership, debt and balance sheet effects, and tax-exempt status have been thoroughly explored first.

  7. The Permian system in Kansas

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Rocks of Permian age in Kansas were first recognized in 1895, and by the early 21st century the internationally accepted boundary between the Permian and the...

  8. 2010 Kansas bobwhite status report

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This report provides a brief description of bobwhite population trends in Kansas over the last 30+ years. At the time of this report most of the 2010 surveys...

  9. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China View Developer: Beijing Shengce Real Estate Development Co. Ltd. Location: Sanlitun, Chaoyang District, Beijing Tel: 86-10-65089898, 64151355 Introduction: The area round Sanlitun and the Worker's Stadium are the most thriving entertainment and nightlife centers for trendsetters in Beijing. Dotted with famous bars, renowned banks, exotic restaurants and boutiques, the area is within proximity of many embassies, hotels, office buildings and sports competition venues.

  10. Trust and Estate Planning

    DEFF Research Database (Denmark)

    Harrington, Brooke

    2012-01-01

    , these professionals keep a significant portion of the world’s private wealth beyond the reach of the state. Trust and estate planning thus contributes to creating and maintaining socioeconomic inequality on a global scale. The significance of the profession has grown as wealth itself has become more fungible......, spurring innovation in legal, organizational, and financial strategies, and thwarting a myriad of laws and policies designed to limit enduring inequality in modern, democratic societies....

  11. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Project: Yosemite Villa Developer: Beijing Bishuiyuan Real Estate Development Co. Ltd. Location: 4 Yuyanglu, Houshayu Town, Shunyi District, Beijing, China Tel: 86-10-80465880. 86-10-80417188 Project introduction: Yosemite Villa is an investment of Shandong-based Luneng Group. Covering an area of 700,000 square meters, it has 455 villas and 80 apartments, as well as 139 villas that will be completed in September. Yosemite Villa is where your dream begins. Company release:

  12. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Lane Villa Developer: Beijing North Star Real Estate Development Co. Ltd. Location: Laiguangying Donglu, Chaoyang District Tel: 86-10-84701288, 84703766 Introduction: Located in a traditional villa district by the Wenyuhe River in Chaoyang District, Lane Villa covers an area of 16 hectares and has a total floor space of 110,000 square meters. Buildings in Lane Villa are harmoniously integrated with the surrounding landscape. We pursue innovation and novelty in design. The tree-like block structure not on...

  13. REAL ESTATE INFORMATION

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    NewⅠ-House Investor: Beijing Lucky Hope Real Estate Development Co. Ltd. Developer: Beijing Molin Trunk Road Development Co. Ltd. Location: Lisui Town, Shunyi District, Beijing Tel: 86-10-89483551/52 Project introduction: When discussing Chinese-style homes in old Beijing, one naturally mentions the traditional siheyuan, or courtyard house, invoking the nostalgia associated with the ancient city. Today, with inappropriate edifices and copycat structures cluttering the capital's skyline, it is frustrating...

  14. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  15. Libraries in Kansas: MedlinePlus

    Science.gov (United States)

    ... this page: https://medlineplus.gov/libraries/kansas.html Libraries in Kansas To use the sharing features on ... JavaScript. Fort Riley IRWIN ARMY COMMUNITY HOSPITAL MEDICAL LIBRARY 650 Huebner Road FORT RILEY, KS 66442-5037 ...

  16. 1990 Kansas Land Cover Patterns Update

    Data.gov (United States)

    Kansas Data Access and Support Center — In 2008, an update of the 1990 Kansas Land Cover Patterns (KLCP) database was undertaken. The 1990 KLCP database depicts 10 general land cover classes for the State...

  17. Kansas Non-State Road System

    Data.gov (United States)

    Kansas Data Access and Support Center — This dataset is a single centerline road network representation of 120,000 miles of the Kansas non-state highway system with limited attribution. It includes rural...

  18. Kansas Water Quality Action Targeting System (KATS)

    Data.gov (United States)

    Kansas Data Access and Support Center — This system is a revision of the original KATS system developed in 1990 as a tool to aid resource managers target Kansas valuable and vulnerable water resources for...

  19. An Industry Profile of Corporate Real Estate

    OpenAIRE

    Johnson, Linda L.; Terry Keasler; Stellan Lundstrom

    1993-01-01

    Corporate real estate is increasingly becoming an area of emphasis for real estate professionals and academics, particularly in asset management. Using balance sheet data on real estate corporate holdings, total assets, and firm marketing values from 1984-1991, this article provides an analysis of real estate holdings both by industry sector and asset subtype. Industry rank order by gross value of total real estate holdings and asset subtype, real estate as a percent of assets, and real estat...

  20. Analysing UK real estate market forecast disagreement

    OpenAIRE

    McAllister, Patrick; Newell, G.; Matysiak, George

    2005-01-01

    Given the significance of forecasting in real estate investment decisions, this paper investigates forecast uncertainty and disagreement in real estate market forecasts. Using the Investment Property Forum (IPF) quarterly survey amongst UK independent real estate forecasters, these real estate forecasts are compared with actual real estate performance to assess a number of real estate forecasting issues in the UK over 1999-2004, including real estate forecast error, bias and consensus. The re...

  1. MASS APPRAISAL AND REAL ESTATE TAXATION

    Directory of Open Access Journals (Sweden)

    VORONIN V. О.

    2015-12-01

    Full Text Available Raising of problem. The government at the legislative level fixed the definition of market value for tax purposes as mandatory in the implementation of real estate transactions. In order to meet the requirements of objectivity, uniformity and consistency of the results obtained during the evaluation procedures, as well as minimize the influence of subjective factors, there is a need to develop a methodology for evaluating an automated procedure for determining the estimated value of the property based on its market value. To solve this problem, we use special techniques and methods of mass appraisal that incorporates computer-supported statistical analyses, such as multiple regression analysis and adaptive estimation procedure for use in the field of property valuation and property rights. Purpose. Realization of this goal involves the development of the concept of a computer-assisted mass appraisal. The basis of this concept is an adaptive hybrid models of market pricing in different market segments that incorporates software adaptive algorithms for determining the market value by the three evaluation approaches using the results of a multi-level real estate market analysis. It was proposed the utility automated valuation models which is intended for the implementation of a computerized real estate valuation based on the developed software adaptive algorithms. Con-clusion. To achieve this goal have been developed and used concepts underlying of computerized mass appraisal. The basis of this concept is adaptive hybrid pricing models in various segments of the real estate market of Ukraine. The problem is solved by the application of the developed software-based adaptive algorithms for determining the market value of three evaluation approaches using the results of a multi-level analysis of the real estate market. It was pro-posed the model of automated appraisal, according to it was implemented computerization of appraisal procedures on the

  2. Real Talk on Real Estate

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    What’s hot and what’s not in China’s property market The Beijing 2008 Olympics is a giant magnet for real estate investment, but how far-reaching is its pull? Is it a good time to buy real estate in second-tier cities? And could a bal- looning worldwide real estate bubble have ramifications for China? Inquiring minds want to know the answers to all these questions in real estate circles. Experts may not always answer harmoniously, but unless you have a villa empire, their advice could help you conquer this tricky market more successfully. No bubble in Beijing or beyond The Olympic effect will cause real

  3. Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case

    Directory of Open Access Journals (Sweden)

    Alina Puțan

    2016-01-01

    Full Text Available The latest amendments in national legislation on aspects related to real estate tax assessmenthave created an entire debate among practitioners. So, conceived and structured on a complexissue, the paper intends to present some elements of accounting and taxation related to taxassessment respectively a case study representative of the theoretical part. The purpose ourresearch is part of establishing repercussions within the new legislation on taxes due to the state,and implicitly impact on the activity of economic entities.

  4. Doing Real Estate Business Overseas

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ When we saw the amount of foreign capital currently being invested in China's real estate market,we realized that much like its foreign counterparts,China has been very active overseas as well.With encouragement from the"walking out"strategy,more and more Vhinese investors have begun to focus on overseas real estate developments.

  5. 26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

    Science.gov (United States)

    2010-04-01

    ... respective articles concerned, a nonresident alien individual who is a resident of France and who is a beneficiary of a domestic estate or trust shall be entitled to the reduction in the rate of, or exemption from, United States tax granted by Articles 6A and 7 of the convention with respect to dividends, interest, and...

  6. 26 CFR 513.10 - Beneficiaries of a domestic estate or trust.

    Science.gov (United States)

    2010-04-01

    ... beneficiary of a domestic estate or trust shall be entitled to the exemption from, or reduction in the rate of, United States tax provided in Articles VI, VII, VIII, IX, and XV of the convention with respect to dividends, interest, royalties, natural resource royalties, and real property rentals to the extent such...

  7. Government plans new real estate tax / Kira Savchenko

    Index Scriptorium Estoniae

    Savchenko, Kira

    2009-01-01

    Läti valitsus plaanib riigi finantsseisu parandamiseks kehtestada maksud ka eluasemele. Kinnisvaralt tuleb hakata maksu maksma vastavalt ruutmeetritele, mistõttu väikeste korterite omanikele kehtiks maksuvabastus

  8. FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

    OpenAIRE

    Snežana Miletić; Savka Vučković Milutinović

    2013-01-01

    Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position and performance. For years, current financial reporting for leases has been subject to many critiques. The reason for this primary lies in the fact that it left a lot of opportunities for manipulation during the lease classifi...

  9. Government plans new real estate tax / Kira Savchenko

    Index Scriptorium Estoniae

    Savchenko, Kira

    2009-01-01

    Läti valitsus plaanib riigi finantsseisu parandamiseks kehtestada maksud ka eluasemele. Kinnisvaralt tuleb hakata maksu maksma vastavalt ruutmeetritele, mistõttu väikeste korterite omanikele kehtiks maksuvabastus

  10. Real estate surfaces appraisal

    Directory of Open Access Journals (Sweden)

    Marina Ciuna

    2014-07-01

    Full Text Available In the appraisal of the market value of the properties are applied two important surface indexes: the market surface ratio of the secondary surfaces and the ratio of the site value to total value (allocation method. The measure of both these indexes can be revealed difficult: the data collection of the surface trade ratio in the market can get different results and in practice often the valuer refolds on the fixed coefficients brought in the handbooks and in the circulars of the public administration; the appraisal of the ratio of the site, especially in the central zones and for ancient buildings, where besides the incidence is higher, is developed extrapolating the ratios from the peripheral zones for new building or falling back on the publications of real estate sector.For the market comparison methods are proposed a series of test of surface trade ratio and land value ratio to foresee the effect on the appraisal result.

  11. Kansas: Early Head Start Initiative

    Science.gov (United States)

    Center for Law and Social Policy, Inc. (CLASP), 2012

    2012-01-01

    Kansas Early Head Start (KEHS) provides comprehensive services following federal Head Start Program Performance Standards for pregnant women and eligible families with children from birth to age 4. KEHS was implemented in 1998 using Child Care and Development Block Grant (CCDBG) quality set-aside dollars augmented by a transfer of federal…

  12. Kansas City Plots Next Steps

    Science.gov (United States)

    Finkel, Ed

    2012-01-01

    Kansas City (Missouri) Public Schools is at a crossroads. The district has struggled for decades with poor academic achievement, dwindling enrollment and budget, and short-term superintendents--27 in the past 40 years. Most recently, after a two-year stint during which he helped the district get its financial house in order, closing nearly half of…

  13. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

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

  14. 2005 Kansas Land Cover Patterns, Level I, Kansas River Watershed (1,000m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns map represents Phase 1 of a two-phase mapping initiative occurring over a three-year period. The map is designed to be explicitly...

  15. 2005 Kansas Land Cover Patterns, Level I, State of Kansas (300m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns map represents Phase 1 of a two-phase mapping initiative occurring over a three-year period. The map is designed to be explicitly...

  16. 2005 Kansas Land Cover Patterns, Level IV, State of Kansas (300m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns (KLCP) Mapping Initiative was a two-phase mapping endeavor that occurred over a three-year period (2007-2009). Note that while...

  17. 2005 Kansas Land Cover Patterns, Level IV, Kansas River Watershed (1,000m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns (KLCP) Mapping Initiative was a two-phase mapping endeavor that occurred over a three-year period (2007-2009). Note that while...

  18. Adjusted Period for Real Estate

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ The Chinese real estate market has seen sustained prosperity for the last 10 years, but the climbing price of housing has made everyone begin to question whether this industry is overheated or if there is a bubble ready to burst.

  19. SATDA Real Estate Division Launches

    Institute of Scientific and Technical Information of China (English)

    Rob Emerick

    2008-01-01

    <正>Hello Readers, I am happy to announce the new real estate section for this magazine,called"America is For Sale".This section will focus on current and important issues regarding the real estate industry within the United States of America.There has been a great deal of interest in the American real estate market from Chinese investors lately.The weak US dollar and strong Chinese renminbi alone make the US market attractive to Chinese investors.Now,with the US in the bottom of a real estate cycle,property is amazingly inexpensive.Many foreign investors are buying as much as they can because the investors understand this is the best time to buy:at the bottom of a cycle.

  20. 78 FR 50409 - Kansas Municipal Energy Agency v. Sunflower Electric Power Corporation, Mid-Kansas Electric...

    Science.gov (United States)

    2013-08-19

    ... Energy Regulatory Commission Kansas Municipal Energy Agency v. Sunflower Electric Power Corporation, Mid-Kansas Electric Company, LLC, Southwest Power Pool, Inc.; Notice of Complaint Take notice that on August... 206 of the Federal Energy Regulatory Commission's (Commission), 18 CFR 385.206 (2013), Kansas...

  1. 15 CFR 806.8 - Real estate.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Real estate. 806.8 Section 806.8... ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real..., is considered real estate held for personal use. Ownership of residential real estate by a...

  2. 40 CFR 131.34 - Kansas.

    Science.gov (United States)

    2010-07-01

    ... Secondary Contact Recreation Indian Creek 10270102 20 Secondary Contact Recreation James Creek 10270102 87...: Lower Kansas Baldwin Creek 10270104 69 Secondary Contact Recreation Brush Creek 10270104 49...

  3. Image Based Appraisal of Real Estate Properties

    OpenAIRE

    You, Quanzeng; Pang, Ran; Luo, Jiebo

    2016-01-01

    Real estate appraisal, which is the process of estimating the price for real estate properties, is crucial for both buys and sellers as the basis for negotiation and transaction. Traditionally, the repeat sales model has been widely adopted to estimate real estate price. However, it depends the design and calculation of a complex economic related index, which is challenging to estimate accurately. Today, real estate brokers provide easy access to detailed online information on real estate pro...

  4. E-Real Estate Property Management System

    OpenAIRE

    Majid Shanto, Syed Nurul

    2003-01-01

    Real estate business is one of the oldest businesses in the business world which is also considered to be associated with the toughest business environment to invest for investment because of its volatile behavior. In order to be competitive in the real estate market, the real estate developer as well as real estate specialist like real estate agent is constantly fighting for achieving marginal profit from the market. 21st century is the century of advance technology and utilizing its power i...

  5. Economics show CO2 EOR potential in central Kansas

    Science.gov (United States)

    Dubois, M.K.; Byrnes, A.P.; Pancake, R.E.; Willhite, G.P.; Schoeling, L.G.

    2000-01-01

    Carbon dioxide (CO2) enhanced oil recovery (EOR) may be the key to recovering hundreds of millions of bbl of trapped oil from the mature fields in central Kansas. Preliminary economic analysis indicates that CO2 EOR should provide an internal rate of return (IRR) greater than 20%, before income tax, assuming oil sells for $20/bbl, CO2 costs $1/Mcf, and gross utilization is 10 Mcf of CO2/bbl of oil recovered. If the CO2 cost is reduced to $0.75/Mcf, an oil price of $17/bbl yields an IRR of 20%. Reservoir and economic modeling indicates that IRR is most sensitive to oil price and CO2 cost. A project requires a minimum recovery of 1,500 net bbl/acre (about 1 million net bbl/1-mile section) under a best-case scenario. Less important variables to the economics are capital costs and non-CO2 related lease operating expenses.

  6. Kansas Water Science Center bookmark

    Science.gov (United States)

    ,

    2017-03-27

    The U.S. Geological Survey Kansas Water Science Center has collected and interpreted hydrologic information in Kansas since 1895. Data collected include streamflow and gage height, reservoir content, water quality and water quantity, suspended sediment, and groundwater levels. Interpretative hydrologic studies are completed on national, regional, statewide, and local levels and cooperatively funded through more than 40 partnerships with these agencies. The U.S. Geological Survey provides impartial scientific information to describe and understand the health of our ecosystems and environment; minimize loss of life and property from natural disasters; manage water, biological, energy, and mineral resources; and enhance and protect our quality of life. These collected data are in the National Water Information System https://waterdata.usgs.gov/ks/nwis/rt, and all results are documented in reports that also are online at https://ks.water.usgs.gov/. Follow the USGS Kansas Water Science Center on Twitter for the most recent updates and other information: https://twitter.com/USGS_KS.

  7. Tax Evasion and Trust

    OpenAIRE

    Robin Boadway; Nicolas Marceau; Steeve Mongrain

    2000-01-01

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

  8. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

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

  9. 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...

  10. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  11. 77 FR 16314 - Kansas Disaster # KS-00062

    Science.gov (United States)

    2012-03-20

    ... ADMINISTRATION Kansas Disaster KS-00062 AGENCY: U.S. Small Business Administration. ACTION: Notice. SUMMARY: This is a notice of an Administrative declaration of a disaster for the State of Kansas dated 03/12/2012... INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409...

  12. Kansas Energy Sources: A Geological Review

    Energy Technology Data Exchange (ETDEWEB)

    Merriam, Daniel F., E-mail: dmerriam@kgs.ku.edu [University of Kansas (United States); Brady, Lawrence L.; Newell, K. David [University of Kansas, Kansas Geological Survey (United States)

    2012-03-15

    Kansas produces both conventional energy (oil, gas, and coal) and nonconventional (coalbed gas, wind, hydropower, nuclear, geothermal, solar, and biofuels) and ranks the 22nd in state energy production in the U.S. Nonrenewable conventional petroleum is the most important energy source with nonrenewable, nonconventional coalbed methane gas becoming increasingly important. Many stratigraphic units produce oil and/or gas somewhere in the state with the exception of the Salina Basin in north-central Kansas. Coalbed methane is produced from shallow wells drilled into the thin coal units in southeastern Kansas. At present, only two surface coal mines are active in southeastern Kansas. Although Kansas has been a major exporter of energy in the past (it ranked first in oil production in 1916), now, it is an energy importer.

  13. Challenges for Large Housing Estates

    DEFF Research Database (Denmark)

    Vestergaard, Hedvig

    This paper examines policies and improvement programmes implemented to improve troubled housing estates during three decades. It is based on evaluations of implemented programmes conducted for the Danish ministry of housing and the National Building Fund as well as similar studies from other...... European countries. Case studies illustrate local developments and outcomes and are the base for questioning the original identification of problems and thus the chosen solutions. Perspectives for current policy initiatives in the field of troubled housing estates are discussed in a general housing market...

  14. Challenges for Large Housing Estates

    DEFF Research Database (Denmark)

    Vestergaard, Hedvig

    This paper examines policies and improvement programmes implemented to improve troubled housing estates during three decades. It is based on evaluations of implemented programmes conducted for the Danish ministry of housing and the National Building Fund as well as similar studies from other...... European countries. Case studies illustrate local developments and outcomes and are the base for questioning the original identification of problems and thus the chosen solutions. Perspectives for current policy initiatives in the field of troubled housing estates are discussed in a general housing market...

  15. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

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

  16. European tax law

    NARCIS (Netherlands)

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

    2008-01-01

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

  17. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

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

  18. Private pensions. A less taxing alternative.

    Science.gov (United States)

    Schalkle, B L; Dyrhaug, K J

    1992-07-01

    The results of the Joneses' coordinated retirement income and estate planning strategies are as follows: 1. The Joneses maximized their estate assets by converting an inefficient estate asset (the qualified retirement plan) into an efficient estate asset (the income-tax-free death benefit) without jeopardizing their current or future standard of living or the value passed on to their heirs. This allows them to satisfy their conflicting objectives. 2. They added flexibility to their future family gifting plans by providing themselves a secure income for the rest of their lives. 3. They fulfilled their desire to protect their family against government confiscation of retirement plan assets in the event they both die before using all their qualified retirement assets. This private pension plan strategy is obviously not available to everyone, nor is it appropriate for everyone. This solution worked well for this client, but everyone's situation is unique. Before creating such a plan, it is important to review all the factors in an individual's financial picture, including financial and retirement objectives and investment risk tolerance. Although this is an innovative idea that may solve a pension dilemma, it should not be used in place of qualified retirement plans but, rather, used in conjunction with such a plan. The private pension plan does not work with all insurance products or all insurance companies. Choosing the right company and product for each client requires care and expertise.

  19. Real Forestry for Real Estate

    Science.gov (United States)

    Gagnon, Jennifer; Fisher, Jason

    2013-01-01

    Virginia is poised to see an unprecedented change in forest land ownership. To provide new landowners with information on sustainable forest management, we developed a two-part program, Real Forestry for Real Estate. First, we assembled New Landowner Packets, which contain a variety of sustainable forest management resources. Second, two…

  20. Real Forestry for Real Estate

    Science.gov (United States)

    Gagnon, Jennifer; Fisher, Jason

    2013-01-01

    Virginia is poised to see an unprecedented change in forest land ownership. To provide new landowners with information on sustainable forest management, we developed a two-part program, Real Forestry for Real Estate. First, we assembled New Landowner Packets, which contain a variety of sustainable forest management resources. Second, two…

  1. Kansas legislators prioritize obesity but overlook nutrition and physical activity issues.

    Science.gov (United States)

    Heinrich, Katie M; Stephen, Mellina O; Vaughan, Katherine B; Kellogg, Melinda

    2013-01-01

    State-level policymakers play an important role in the fight against obesity because of their ability to create policies that influence opportunities for physical activity and nutrition. In 2011, we investigated how Kansas policymakers regarded obesity, nutrition, and physical activity in comparison to other issues. This study used a cross-sectional design. This study was conducted in Kansas, a predominately rural and Republican Midwestern state. All 181 state-level policymakers in Kansas were mailed a cover letter and survey. Policymakers were asked to identify and rate the importance of issues or problems in need of attention for Kansas. The 2011 state legislative report was content analyzed and coded to match the survey. Comparisons were made by political party. Of the 49 policymakers who completed a survey, 37 were Republicans and 43 were elected to their position. Although obesity-related issues were rated second highest after jobs, physical activity- and nutrition-related issues were not seen as important problems; moreover, little corresponding legislation was introduced. Other key issues identified by policymakers included budget/spending/taxes, education, jobs/economy, and drug abuse, with more legislation reflecting these problems. The Democrats ranked 11 issues as more significant problems than did the Republicans: quality of public education, poverty, access to health care, lack of affordable housing, ethics in government, lack of public health training, access to healthy groceries, lack of pedestrian walkways/crosswalks/sidewalks, pedestrian safety, air pollution, and global warming (P Kansas policymakers. Issues identified may be similar for other predominately rural and Republican states.

  2. 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.

  3. 75 FR 36271 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Science.gov (United States)

    2010-06-25

    ... URBAN DEVELOPMENT 24 CFR Part 3500 Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate Brokers and Agents AGENCY: Office of General Counsel, HUD. ACTION... performed by real estate brokers and agents as additional settlement services in a real estate transaction...

  4. 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…

  5. Irrigation water use in Kansas, 2013

    Science.gov (United States)

    Lanning-Rush, Jennifer L.

    2016-03-22

    This report, prepared by the U.S. Geological Survey in cooperation with the Kansas Department of Agriculture, Division of Water Resources, presents derivative statistics of 2013 irrigation water use in Kansas. The published regional and county-level statistics from the previous 4 years (2009–12) are shown with the 2013 statistics and are used to calculate a 5-year average. An overall Kansas average and regional averages also are calculated and presented. Total reported irrigation water use in 2013 was 3.3 million acre-feet of water applied to 3.0 million irrigated acres.

  6. 2005 Kansas Land Cover Patterns, Level I, State of Kansas (300m buffer) and Kansas River Watershed (1,000m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns map represents Phase 1 of a two-phase mapping initiative occurring over a three-year period. The map is designed to be explicitly...

  7. 2005 Kansas Land Cover Patterns, Level IV, State of Kansas (300m buffer) and Kansas River Watershed (1,000m buffer)

    Data.gov (United States)

    Kansas Data Access and Support Center — The 2005 Kansas Land Cover Patterns (KLCP) Mapping Initiative was a two-phase mapping endeavor that occurred over a three-year period (2007-2009). Note that while...

  8. Developing Real Estate Education in Brazil: A Case Study of an MBA in Real Estate Development

    OpenAIRE

    Emilio Haddad

    2013-01-01

    The practice of Real Estate in Brazil has gone to several changes in recent past that have resulted in an enormous development of the industry. It has implied in increasing demand for manpower training and development a local knowledge of this emerging field. Because of a virtual lack of a “Real Estate school” in Brazil, Real Estate has been approached by different educational traditions, such as construction planning and management, Real Estate business, Real Estate finance. The purpose of t...

  9. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  10. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  11. Irrigation trends in Kansas, 1991–2011

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This fact sheet examines trends in total reported irrigation water use and acres irrigated as well as irrigation water use by crop type and system type in Kansas for...

  12. "Consumer Satisfaction" Response from Kansas State Alumni

    National Research Council Canada - National Science Library

    Andrew P. Barkley

    1993-01-01

    The determinants of the degree of alumni satisfaction with their investment in college education were identified using survey data from recent graduates of the College of Agriculture at Kansas State University...

  13. Major Kansas Perennial Streams : 1961 and 2009

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Map of major perennial streams in Kansas for the years 1961 and 2009. The map shows a decrease in streams regarded as perennial in 1961, compared to stream regarded...

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

    OpenAIRE

    Kulić, Mirko; Stakić, Nikola

    2011-01-01

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

  15. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  16. A Comparison of Sales Taxes

    OpenAIRE

    Gang, Ira N.; Das-Gupta, Arindam

    1997-01-01

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

  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

    2010-06-01

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

  18. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

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

  19. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

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

  20. 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...

  1. Spanish Real Estate Bubble: A Classroom Experiment

    Directory of Open Access Journals (Sweden)

    Fernando Castello-Sirvent

    2016-10-01

    Full Text Available The European Higher Education Area (EHEA requires development of teaching methodologies that encourage active participation by students in the autonomous learning process, taking the figure of the professor as the mediator. On the other hand, the economy is a fundamental aspect in today’s society insofar that it contributes to explaining the behaviour of individuals. In this sense, the experimental economy applied in lecture rooms is presented as an innovative educational procedure that is perfectly adapted to university teaching, since it facilitates acquisition and consolidation of curricular knowledge and favours the development of capabilities by students, whilst at the same time improving the quality of teaching and has a positive impact on the interest students have in the subject. This paper describes the application of an economic experiment as an active learning method to prove the mechanisms used to set prices. The experience took place at the ESIC Business and Marketing School Valencia university centre, within the subject of “Spanish Economy” in Official Business Management and Administration degrees and in Marketing and Sales Management degrees. The starting point for this experience was the work by Radim Boháček (2002, adding changes aimed at empirically explaining inflation, the real estate bubble and subsequent economic crisis in Spain. The obtained results prove that this educational experience favours learning of the economic concepts students study, and stimulates proactive interest in the subject. From the obtained results a second experiment is proposed in order to consolidate concepts concerning price setting mechanisms in the presence of intervention by the Public Sector (taxes and subsidies or establishing incentives that model collusive behaviour leading to situations where market offers are concentrated in oligopolies.

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

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

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

  3. 75 FR 103 - Expansion of Foreign-Trade Zone 17, Kansas City, Kansas

    Science.gov (United States)

    2010-01-04

    ... been given in the Federal Register (74 FR 17953-17954, 4/20/2009) and the application has been... From the Federal Register Online via the Government Publishing Office U.S. DEPARTMENT OF COMMERCE Foreign-Trade Zones Board Order No. 1655 Expansion of Foreign-Trade Zone 17, Kansas City, Kansas...

  4. Controlling tax evasion fluctuations

    Science.gov (United States)

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

    2008-10-01

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

  5. Dynamic tax depreciation strategies

    OpenAIRE

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

    2011-01-01

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

  6. 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....

  7. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

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

  8. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims... subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the...

  9. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household o...

  10. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

  11. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  12. Kansas Protects and Restores Wetlands, Streams and Riparian Areas

    Science.gov (United States)

    Wetland Program Development Grant (WPDG) in 2007 when the Kansas State Conservation Commission began identifying team members interested in developing a framework for a comprehensive Kansas Wetland and Aquatic Resources Conservation Plan.

  13. MODIS 2002-2003 Kansas Satellite Image Database (KSID)

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Satellite Image Database (KSID):2002-2003 consists of image data gathered by three sensors. The first image data are terrain-corrected, precision...

  14. Landsat TM and ETM+ Kansas Satellite Image Database (KSID)

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Satellite Image Database (KSID):2000-2001 consists of terrain-corrected, precision rectified spring, summer, and fall Landsat 5 Thematic Mapper (TM) and...

  15. ASTER 2002-2003 Kansas Satellite Image Database (KSID)

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Satellite Image Database (KSID):2002-2003 consists of image data gathered by three sensors. The first image data are terrain-corrected, precision...

  16. Kansas Satellite Image Database (KSID) 2004-2005

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Satellite Image Database (KSID) 2004-2005 consists of terrain-corrected, precision rectified spring, summer, and fall Landsat 5 Thematic Mapper (TM)...

  17. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

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

  18. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

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

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

    OpenAIRE

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

    2014-01-01

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

  20. Environmental Survey preliminary report, Kansas City Plant, Kansas City, Missouri

    Energy Technology Data Exchange (ETDEWEB)

    1988-01-01

    This report presents the preliminary findings from the first phase of the Environmental Survey of the United States Department of Energy (DOE), Kansas City Plant (KCP), conducted March 23 through April 3, 1987. The Survey is being conducted by a multidisciplinary team of environmental specialists, led and managed by the Office of Environment, Safety and Health's Office of Environmental Audit. Individual team members are outside experts being supplied by a private contractor. The objective of the Survey is to identify environmental problems and areas of environmental risk associated with the KCP. The Survey covers all environmental media and all areas of environmental regulations. It is being performed in accordance with the DOE Environmental Survey Manual. This phase of the Survey involves the review of existing site environmental data observations of the operations performed at the KCP, and interviews with site personnel. The Survey team developed a Sampling and Analysis Plan to assist in further assessing certain environmental problems identified during its on-site activities. The Sampling and Analysis Plan is being executed by DOE's Argonne National Laboratory. When completed, the results will be incorporated into the KCP Environmental Survey Interim Report. The Interim Report will reflect the final determinations of the KCP Survey. 94 refs., 39 figs., 55 tabs.

  1. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  2. The real estate industry in the Netherlands

    OpenAIRE

    Engelberts, Reinout; Suarez, Jose L.

    2004-01-01

    The real estate industry in the Netherlands is one of the most sophisticated in Europe. In fact, some Dutch real estate companies are among the most active in the international arena, and are major players in the ongoing integration in European markets. The paper describes the sectors of the real estate industry, i.e. residential and commercial (offices, retail and industrial), social housing policies, and the characteristics of the major companies. Individualized descriptions of listed real ...

  3. Toil and Real Estate Trouble

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2010-01-01

    @@ Nearly two years after the financial crisis,the Chinese economy is faring well-maybe too well.A recent Ministry of Land and Resources (MLR) report stated a dangerous bubble is expanding in the property market,raising concerns among policymakers. The price surges came as a surprisewhile the financial crisis plunged the world into a deep recession,sending a chill through the once-booming Chinese economy,the real estate market staged a defiant comeback.According to data from the China Land Surveying and Planning Institute,the country's average residence price ,soared 25 percent in 2009 from the previous year,a record rate since 2001.

  4. 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.

  5. A study of severance taxes on crude oil and natural gas: The irreversibility of taxation

    Science.gov (United States)

    Brandly, Mark L.

    This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance taxes in the United States is provided. The literature on the justifications for severance taxes and the economic studies that are relevant to the issue of the tax effect on oil output is reviewed. This review shows that an important implication of severance taxes, the fact that the output effect of such taxes is at least partially irreversible, has been overlooked. A mathematical model is constructed that demonstrates the relationships between output, the sellers' price, the buyers' price, excess burden, the consumers' tax burden, the producers' tax burden, and the price elasticities of supply and demand. It is then demonstrated that the appropriate framework for analyzing severance taxes includes an upward sloping supply curve and a completely elastic demand curve. Another mathematical model shows the effect that a severance tax has on the output decision given different income tax situations. A review of the industry procedures for abandoning wells is followed by a theoretical argument that severance taxes are irreversible to some degree. When a well is abandoned, due to a severance tax, the well is plugged with cement. The costs of reentering such a well are large relative to the potential profits to be derived from such a decision. Eliminating the severance tax does not provide the incentive needed to reenter and produce an abandoned well. An empirical examination of the Kansas severance tax imposed in 1983 compares the present value of an abandoned well with the costs of reentering such a well. This comparison leads to the conclusion that, generally, a well that was

  6. Kansas Educational Achievement Report Card 2015. Research Reports

    Science.gov (United States)

    Tallman, Mark; Carter, Ted

    2015-01-01

    This report includes a high-level overview of student outcome data and how Kansas measures up to the other 49 states. It is meant to complement the other reporting that the Kansas Association of School Boards has released and will be releasing related to improving student outcomes for all Kansas public schools. The following are key findings…

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

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

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

  8. Low birth weight in Kansas.

    Science.gov (United States)

    Guillory, V James; Lai, Sue Min; Suminski, R; Crawford, G

    2015-05-01

    Low birth weight (LBW) is associated with infant morbidity and mortality. This is the first study of LBW in Kansas using vital statistics to determine maternal and health care system factors associated with LBW. Low birth weight. Determine if prenatal care, maternal socio-demographic or medical factors, or insurance status were associated with LBW. Birth certificate data were merged with Medicaid eligibility data and subjected to logistic regression analysis. Of the 37,081 single vaginal births, LBW rates were 5.5% overall, 10.8% for African Americans, and 5% for White Americans. Lacking private insurance was associated with 34% more LBW infants (AOR 1.34; 95% CI 1.13-1.58), increased comorbidity, and late or less prenatal care. Low birth weight was associated with maternal medical comorbidity and with previous adverse birth outcomes. Insurance status, prenatal care, and maternal health during pregnancy are associated with LBW. Private insurance was consistently associated with more prenatal care and better outcomes. This study has important implications regarding health care reform.

  9. 33 CFR 211.1 - Real estate defined.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate defined. 211.1... DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.1 Real estate defined. The term real estate as used in this part includes land...

  10. 12 CFR 541.21 - Nonresidential real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonresidential real estate. 541.21 Section 541... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.21 Nonresidential real estate. The terms nonresidential real estate or nonresidential real property mean real estate that is not residential real estate...

  11. 32 CFR 644.23 - Real Estate Planning Documents.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Real Estate Planning Documents. 644.23 Section... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.23 Real Estate Planning Documents. (a) Real Estate Planning Reports. (1) A Real Estate Planning...

  12. 75 FR 74620 - Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate...

    Science.gov (United States)

    2010-12-01

    ... URBAN DEVELOPMENT 24 CFR Part 3500 Real Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate Brokers and Agents Interpretive Rule: Response to Public Comments AGENCY... fees to real estate brokers and agents by home warranty companies. The public was invited to comment on...

  13. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

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

  14. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

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

  15. 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...

  16. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

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

  17. Debt capacity of real estate collateral

    NARCIS (Netherlands)

    Giambona, E.; Golec, J.; Schwienbacher, A.

    2014-01-01

    We study whether real estate assets have a greater positive influence on firm leverage than other tangible assets. Using a large sample of COMPUSTAT firms, we find a significant positive relation between tangibility and leverage in general, and the relation is strongest for real estate collateral.

  18. Commercial real estate analysis and investments

    NARCIS (Netherlands)

    Geltner, D.; Miller, N.; Clayton, J.; Eichholtz, P.M.A.

    2013-01-01

    The well-known and respected authorship team of Geltner and Miller bring you a new edition of what has become the undisputed and authoritative resource on commercial real estate investment. Streamlined and completely updated with expanded coverage of corporate and international real estate investmen

  19. 31 CFR 315.71 - Decedent's estate.

    Science.gov (United States)

    2010-07-01

    ... required. Letters of appointment must be dated not more than one year prior to the date of submission of the letters of appointment. (b) Estate has been settled previously. If the estate has been settled..., and will be determined as of the date of death. Administration may also be required at the...

  20. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

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

  1. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

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

  2. Medical real estate in an age of reform.

    Science.gov (United States)

    Hammond, Laca Wong; Camp, Philip J

    2011-04-01

    The following are four ways healthcare organizations are fulfilling their medical real estate needs in an era of change: Real estate monetization. Renovation of existing facilities. A careful focus on containing materials costs. Joint ventures with real estate organizations.

  3. Chlordane exposure to interior least terns nesting along the Kansas River, Kansas

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The federally endangered interior least tern (Sterna antillarum) has been known to nest on sandbars along the Kansas River, KS since 1996. Documented concentrations...

  4. Tax planning and tax planning effectiveness in SMEs

    OpenAIRE

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

    2012-01-01

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

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

    OpenAIRE

    Andreea Militaru; Thomas Stratmann

    2014-01-01

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

  6. Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets Terhadap Tax Avoidance

    Directory of Open Access Journals (Sweden)

    Fitri Damayanti

    2016-01-01

    Full Text Available This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn’t influence the tax avoidance.DOI: 10.15408/ess.v5i2.2341

  7. Quarry Creek - Excavation, Analysis and Prospect of a Kansas City Hopewell Site, Fort Leavenworth, Kansas

    Science.gov (United States)

    1993-06-01

    1980 Culture Drift: A Case Study of the Kansas City Hopewell. Unpublished Doctoral Dissertation, Department of Antropology , University of Kansas...provides information on the horizontal and vertical extent of cultural deposits and the nature of them. The application and results of a proton...middens, below which six trash-filled pits were revealed. Cultural material at the site includes an abundance of ceramic and lithic artifacts and well

  8. Survey of Fossil Vertebrates from East-Central Kansas, Kansas River Bank Stabilization Study

    Science.gov (United States)

    1979-01-01

    pages 15-19) Figure 1. Upper molar of adult mastodon, Mammut americanus (KUVP 5898), from Kansas River at Topeka, Shawnee County, Kansas. Figure 2...fact, one of the earliest specimens to be added to that collection was a mandible of an American mastodon, Mammut americanum. It was found by then...Pleistocene assemblage including forms indicative of spruce forest such as the American mastodon, Mammut americanum, the woodland musk ox, 5.mbos cavifrons

  9. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  10. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

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

  11. Gasoline Taxes and Consumer Behavior

    OpenAIRE

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

    2012-01-01

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

  12. 76 FR 61775 - Kansas Disaster #KS-00059

    Science.gov (United States)

    2011-10-05

    ... ADMINISTRATION Kansas Disaster KS-00059 AGENCY: U.S. Small Business Administration. ACTION: Notice. SUMMARY: This is a Notice of the Presidential declaration of a major disaster for Public Assistance Only for the..., Fort Worth, TX 76155. FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster Assistance,...

  13. 76 FR 47637 - Kansas Disaster #KS-00055

    Science.gov (United States)

    2011-08-05

    ... ADMINISTRATION Kansas Disaster KS-00055 AGENCY: U.S. Small Business Administration. ACTION: Notice. SUMMARY: This is a Notice of the Presidential declaration of a major disaster for Public Assistance Only for the... CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street,...

  14. 1977 Kansas Field Crop Insect Control Recommendations.

    Science.gov (United States)

    Brooks, Leroy; Gates, Dell E.

    This publication is prepared to aid producers in selecting methods of insect population management that have proved effective under Kansas conditions. Topics covered include insect control on alfalfa, soil insects attacking corn, insects attacking above-ground parts of corn, and sorghum, wheat, and soybean insect control. The insecticides…

  15. JAZZ E CRIME ORGANIZADO EM KANSAS CITY

    Directory of Open Access Journals (Sweden)

    Elder Kôei Itikawa Tanaka

    2010-05-01

    Full Text Available This essay aims at analyzing the problematic relationship between jazz and gangsterism in Robert Altman’s Kansas City (1996. Through an analysis of the film’s final sequence, we will bring up a historical background about the theme and investigate how the connection between musical production and organized crime is established through the formal construction of the movie.

  16. 77 FR 32708 - Kansas Disaster #KS-00064

    Science.gov (United States)

    2012-06-01

    ... ADMINISTRATION Kansas Disaster KS-00064 AGENCY: U.S. Small Business Administration. ACTION: Notice. SUMMARY: This...: 02/25/2013. ADDRESSES: Submit completed loan applications to: U.S. Small Business Administration... CONTACT: A. Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street...

  17. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  18. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

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

  19. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

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

  20. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  1. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  2. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  3. Streamflow alteration at selected sites in Kansas

    Science.gov (United States)

    Juracek, Kyle E.; Eng, Ken

    2017-06-26

    An understanding of streamflow alteration in response to various disturbances is necessary for the effective management of stream habitat for a variety of species in Kansas. Streamflow alteration can have negative ecological effects. Using a modeling approach, streamflow alteration was assessed for 129 selected U.S. Geological Survey streamgages in the State for which requisite streamflow and basin-characteristic information was available. The assessment involved a comparison of the observed condition from 1980 to 2015 with the predicted expected (least-disturbed) condition for 29 streamflow metrics. The metrics represent various characteristics of streamflow including average flow (annual, monthly) and low and high flow (frequency, duration, magnitude).Streamflow alteration in Kansas was indicated locally, regionally, and statewide. Given the absence of a pronounced trend in annual precipitation in Kansas, a precipitation-related explanation for streamflow alteration was not supported. Thus, the likely explanation for streamflow alteration was human activity. Locally, a flashier flow regime (typified by shorter lag times and more frequent and higher peak discharges) was indicated for three streamgages with urbanized basins that had higher percentages of impervious surfaces than other basins in the State. The combination of localized reservoir effects and regional groundwater pumping from the High Plains aquifer likely was responsible, in part, for diminished conditions indicated for multiple streamflow metrics in western and central Kansas. Statewide, the implementation of agricultural land-management practices to reduce runoff may have been responsible, in part, for a diminished duration and magnitude of high flows. In central and eastern Kansas, implemented agricultural land-management practices may have been partly responsible for an inflated magnitude of low flows at several sites.

  4. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  5. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  6. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  7. Implementation of Business Tax to Value-added Tax to Imprpve the Development of Enterprises:Taking Yangtze River Investment and Development Group as an Example to Discuss the Influence of Business Tax to Value-added Tax on Enterprises%实施营改增加快企业发展--以扬子江投资发展集团为例谈营改增改革对企业的影响

    Institute of Scientific and Technical Information of China (English)

    陈建春

    2016-01-01

    对建筑业、房地产业、金融业、生活服务业四大行业相关的“营改增”税收政策进行解读,重点了解营改增政策要点、不动产进项税额分期抵扣暂行办法等企业关注的税收政策,帮助企业及时准确地掌握最新的税收政策,积极引导企业用好税收政策,加快企业发展。%This paper introduces the Business Tax to Value-added Tax policy related to construction industry, real estate industry, financial industry, life service industry, focuses on understanding the policy of Business Tax to Value-added Tax points, real estate income tax instalment deduction Interim Measures and other tax policy enterprises concern, to help enterprises timely and accurately grasp the new tax policy, and actively guide enterprises to make good use of tax policy to accelerate the development of enterprises.

  8. 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.

  9. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

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

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

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

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

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  12. Real Estate Bubble Bursts and Government Policy during Crisis: Examples of Estonia, Ireland and Sweden

    Directory of Open Access Journals (Sweden)

    Urmas Varblane

    2013-01-01

    Full Text Available The objective of current article is to view previous experience with real estate crises and taking into account such experience find suitable policy reactions to overcome the current Estonian crisis as smoothly as possible. Beside overall theoretical guidelines for overcoming the crisis, examples of Sweden and Ireland are viewed. The policy issues suggested for Estonia include some changes in tax laws, avoiding expansionary fiscal policy, making lending stricter and borrower responsible to higher extent, cooperation of different authorities to tackle problem of bad loans, initiating wage and price cut, paying more attention to exporting sector

  13. Governance structures for real estate transactions: Markets ...

    African Journals Online (AJOL)

    networks in the governance of real-estate transactions under three property rights regimes in ..... makers may engage in corruption and other forms of 'rent-seeking' behaviour, benefiting .... trust or other corporate body. The key difference from ...

  14. 7 CFR 764.104 - General real estate security requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false General real estate security requirements. 764.104....104 General real estate security requirements. (a) Agency lien position requirements. If real estate... Agency; and (4) Equity in the collateral exists. (b) Real estate held under a purchase contract. If the...

  15. 12 CFR 34.83 - Disposition of real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Disposition of real estate. 34.83 Section 34.83 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.83 Disposition of real estate. (a) Disposition. A national bank may...

  16. 7 CFR 767.101 - Leasing real estate inventory property.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing real estate inventory property. 767.101..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.101 Leasing real estate inventory property. (a) The Agency may lease real estate inventory...

  17. 12 CFR 541.15 - Improved nonresidential real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved nonresidential real estate. 541.15... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.15 Improved nonresidential real estate. The term improved nonresidential real estate means nonresidential real estate: (a) Containing a permanent structure...

  18. 12 CFR 541.16 - Improved residential real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Improved residential real estate. 541.16... REGULATIONS AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.16 Improved residential real estate. The term improved residential real estate means residential real estate containing offsite or other improvements...

  19. 12 CFR 541.23 - Residential real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Residential real estate. 541.23 Section 541.23... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.23 Residential real estate. The terms residential real estate... home used in part for business); (c) Other real estate used for primarily residential purposes other...

  20. 12 CFR 541.27 - Unimproved real estate.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Unimproved real estate. 541.27 Section 541.27... AFFECTING FEDERAL SAVINGS ASSOCIATIONS § 541.27 Unimproved real estate. The term unimproved real estate means real estate that will be improved, as defined in § 541.15 or § 541.16 of this part. ...

  1. 32 CFR 644.30 - Preliminary real estate work.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Preliminary real estate work. 644.30 Section 644... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.30 Preliminary real estate work. (a) Preliminary real estate work is defined as that action taken...

  2. 33 CFR 211.22 - Real estate Claims Officers.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Real estate Claims Officers. 211..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate Claims § 211.22 Real estate Claims Officers. In each Division Office the Division...

  3. 33 CFR 211.2 - Authority to acquire real estate.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Authority to acquire real estate..., DEPARTMENT OF DEFENSE REAL ESTATE ACTIVITIES OF THE CORPS OF ENGINEERS IN CONNECTION WITH CIVIL WORKS PROJECTS Real Estate; General § 211.2 Authority to acquire real estate. (a) Congressional authority...

  4. 12 CFR 365.2 - Real estate lending standards.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Real estate lending standards. 365.2 Section... POLICY REAL ESTATE LENDING STANDARDS § 365.2 Real estate lending standards. (a) Each insured state... extensions of credit that are secured by liens on or interests in real estate, or that are made for...

  5. 12 CFR 34.62 - Real estate lending standards.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Real estate lending standards. 34.62 Section 34.62 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Real Estate Lending Standards § 34.62 Real estate lending standards. (a) Each national bank...

  6. 7 CFR 795.9 - Estate or trust.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Estate or trust. 795.9 Section 795.9 Agriculture... PROVISIONS COMMON TO MORE THAN ONE PROGRAM PAYMENT LIMITATION General § 795.9 Estate or trust. (a) An estate or irrevocable trust shall be considered as one person except that, where two or more estates...

  7. Ethics in real estate practice: Education matters

    OpenAIRE

    Gethin Edwards; Gaye Pottinger

    2012-01-01

    The economic downturn has exposed pressure on real estate practices to cut corners and brought an increased focus on standards of competence and regulation. Todayís real estate graduates emerge into a highly competitive and difficult jobs market. Their first job can be all important, not only to the continuing development of their professional competence, but also to reinforcing their ethical stance and outlook that can determine success throughout the rest of their career. This is a main fin...

  8. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

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

  9. Public-supply water use in Kansas, 2013

    Science.gov (United States)

    Lanning-Rush, Jennifer L.; Eslick, Patrick J.

    2015-10-27

    This report, prepared by the U.S. Geological Survey in cooperation with the Kansas Department of Agriculture’s Division of Water Resources, presents derivative statistics of water used by Kansas public-supply systems in 2013. The published statistics from the previous 4 years (2009–12) are also shown with the 2013 statistics and are used to calculate a 5-year average. An overall Kansas average and regional averages also are calculated and presented.

  10. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  11. 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....

  12. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  13. TRERC-TEA [Texas Real Estate Research Center-Texas Education Agency] Real Estate Curriculum Workshop Committee Report.

    Science.gov (United States)

    Lyon, Robert

    The document contains a summary report of a community college real estate teachers' workshop organized to develop course outlines for the various areas in the real estate curriculum. Curriculum outlines are presented, with varying degrees of detail included, for the following eight subjects: real estate appraisal; real estate brokage; real estate…

  14. Regional interpretation of Kansas aeromagnetic data

    Energy Technology Data Exchange (ETDEWEB)

    Yarger, H.L.

    1982-01-01

    The aeromagnetic mapping techniques used in a regional aeromagnetic survey of the state are documented and a qualitative regional interpretation of the magnetic basement is presented. Geothermal gradients measured and data from oil well records indicate that geothermal resources in Kansas are of a low-grade nature. However, considerable variation in the gradient is noted statewide within the upper 500 meters of the sedimentary section; this suggests the feasibility of using groundwater for space heating by means of heat pumps.

  15. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

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

  16. 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....

  17. 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...

  18. 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...

  19. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

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

  20. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

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

  1. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  2. Nonpoint Source Pollution Taxes and Excessive Tax Burden

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-06-01

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

  3. A model of real estate and psychological factors in decision-making to buy real estate

    Directory of Open Access Journals (Sweden)

    Bojan Grum

    2015-06-01

    Full Text Available This article explores the psychological characteristics of potential real estate buyers connected with their decision to buy. Through a review of research, it reveals that most studies of psychological factors in the decision to buy real estate have a partial and dispersed orientation, and examine individual factors independently. It appears that the research area is lacking clearly defined models of psychological factors in the decision to buy real estate that would integrally and relationally explain the role of psychological characteristics of real estate buyers and their expectations in relation to a decision to buy. The article identifies two sets of psychological factors, motivational and emotional, determines their interaction with potential buyers’ expectations when deciding to purchase real estate and offers starting points for forming a model.

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

    OpenAIRE

    Richard Arnott; Petia Petrova

    2002-01-01

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

  5. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

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

  6. History and Future of Professional Development Schools in Kansas

    Science.gov (United States)

    Mercer, Debbie; Myers, Scott

    2014-01-01

    This article provides a history of the Professional Development School (PDS) movement in Kansas, as well as the major influences and challenges ahead as partnerships continue to grow and adapt. Mercer and Myers highlight the Kansas State Department of Education's (KSDE's) engagement in dialogue about the professional learning continuum of licensed…

  7. State of Kansas: K-12 Enrollment Projection Report

    Science.gov (United States)

    Carter, Ted

    2015-01-01

    This document contains headcount enrollment projections for the State of Kansas for the 2015-16 school year through the 2019-20 school year. These projections are based on resident live births in Kansas and the headcount enrollment data for previous school years. Based on the available data related to resident live births by county and previous…

  8. Kansas's forests, 2005: statistics, methods, and quality assurance

    Science.gov (United States)

    Patrick D. Miles; W. Keith Moser; Charles J. Barnett

    2011-01-01

    The first full annual inventory of Kansas's forests was completed in 2005 after 8,868 plots were selected and 468 forested plots were visited and measured. This report includes detailed information on forest inventory methods and data quality estimates. Important resource statistics are included in the tables. A detailed analysis of Kansas inventory is presented...

  9. Lead and cadmium exposure study, Galena, Kansas. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Dhara, R.J.; Stallings, F.L.; Feese, D.

    1996-01-01

    A total of 167 residents from Galena, Kansas, and 283 residents from the southern portions of Neosho and Goodman, Missouri, participated in the study. Residents from the southern portions of Neosho and Goodman, Missouri, area served as the comparison population. Biological, environmental, and questionnaire information collected from residents of the Galena, Kansas, was compared with similar information collected from residents of the comparison area.

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

    OpenAIRE

    Putra, Eureka

    2014-01-01

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

  11. World Experience of Real Estate Tax and its Implementation into Ukrainian Legislation Мировой опыт налога на недвижимость и его имплементация в законодательство Украины

    Directory of Open Access Journals (Sweden)

    Nedodaeva Nataliya L.

    2013-02-01

    Full Text Available The article considers world experience of real estate taxation and identifies expediency of its introduction into Ukrainian legislation only on the basis of deep analysis of possibilities and with consideration of economic and organisational and legal environment in the country. It shows prospects but also prematurity and unsoundness of application of the market approach to identification of the taxation base of real estate tax in Ukraine due to imperfection of the domestic real estate market. It substantiates expediency and makes organisational and legal proposals on introduction of separate market elements, such as adjustment of the total area of the object of taxation by a coefficients of territorial location and year of construction, into the taxation base. It shows expediency of division of real estate tax into two components: tax on land plots and tax on buildings, which would allow state bodies and bodies of local authorities to conduct monitoring of quality of cadastre objects more dynamically, efficiently and differentially.В статье рассмотрен мировой опыт налогообложения недвижимости и определена целесообразность его внедрения в законодательство Украины только на основе глубокого анализа возможностей и с учетом экономико-организационных и правовых реалий страны. Показана перспективность, но одновременно преждевременность и необоснованность применения рыночного подхода к определению базы налогообложения налога на недвижимость в Украине из-за несовершенства отечественного рынка недвижимости. Обоснована целесо

  12. 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.

  13. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    are strongly confirmed by the case of the Danish waste tax. Thus, we recommend that bureaucratic institutions should coordinate their tax-seeking efforts to maximize budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Such a budget...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

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

    Data.gov (United States)

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

  15. 76 FR 40624 - Approval and Promulgation of Implementation Plans; State of Kansas

    Science.gov (United States)

    2011-07-11

    ... AGENCY 40 CFR Part 52 Approval and Promulgation of Implementation Plans; State of Kansas AGENCY... Plan (SIP) submittal from the State of Kansas addressing the requirements of Clean Air Act (CAA or Act... Division, 901 North 5th Street, Kansas City, Kansas 66101. EPA requests that, if at all possible, you...

  16. ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Safonova M. F.

    2014-09-01

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

  17. Economic scenarios for the real estate market: Incorporating uncertainty and risk in real estate appraisals

    Directory of Open Access Journals (Sweden)

    Carsten Lausberg

    2013-08-01

    Full Text Available Real estate appraisal is usually regarded as both a science and an art: “science” because the appraiser uses mathematical calculations and other objective elements, “art” because he also uses his experience and other subjective elements. This dual character requires—among others—that new insights from other disciplines and current trends are taken into account. The central proposition of the article is that this requirement is not met. The author provides evidence that real estate risk management has made tremendous progress since the mid-1990s which has not found its way into appraisal practice, thereby creating a situation where appraisals by risk analysts differ greatly from appraisals by real estate appraisers. According to the author the gap between real estate appraisal and risk analysis should be closed from both sides. The article begins with an overview of the most important trends which will impact real estate values in the future. From these trends, an exemplary economic scenario for European real estate markets is derived in order to demonstrate that scenario writing is a powerful tool for risk management. After that the author discusses some other methods of risk management and their potential benefits for real estate appraisal.

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

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

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

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

    OpenAIRE

    Torgler, Benno

    2003-01-01

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

  20. 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…

  1. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  2. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  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. 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.

  5. 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...

  6. 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...

  7. 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.

  8. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

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

  9. On green production taxes

    OpenAIRE

    Edward Calthrop

    2003-01-01

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

  10. Green tax reform and competitiveness

    OpenAIRE

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

    2000-01-01

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

  11. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  12. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  13. Three Macro Controls Over China’s Real Estate Market

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    The first macro control: to cool overheated real estate investment June 2003: The People’s Bank of China issued the Notice on Further Strengthening Credit and Loan Business Management of Real Estate

  14. Bubble of Real Estate Does Not Appear in Beijing

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ The report newly issued by Citigroup enables the people in Beijing to feel consoling that Beijing does not appear bubble in real estate. But the bubble of real estate has appeared only in Shanghai, Tianjin,Shenyang and Ningbo.

  15. an examination of estate surveyors and valuers' perception of flood ...

    African Journals Online (AJOL)

    Osondu

    2013-11-27

    Nov 27, 2013 ... Key words: Estate Surveyors, Perception, Flood risk, Residential ... financial service sector (banking, insurance, etc.) ... 1Department of Estate Management, College of Science .... institutions (Ayida-Otobo, 2009), Lagos State.

  16. China's Current Real Estate Cycle and Potential Financial Risks

    Institute of Scientific and Technical Information of China (English)

    Xiaojing Zhang; Tao Sun

    2006-01-01

    The real estate cycle and financial stability are closely correlated. In light of global real estate bubbles, China's real estate cycle has attracted wide attention since 1998. The present paper analyzes three driving factors in the context of the current real estate cycle; namely,economic growth, macroeconomic environment and institutional establishment. Supported by econometric analysis using quarterly data from 1992-2004, the present paper indicates that real estate will develop steadily and that housing prices will consistently rise in the relative long run. Based on quantitative analysis, it is concluded that the implications of the current real estate cycle for financial stability include risks of real estate credit exposure,government guarantees and maturity mismatch. Some corresponding policy implications are discussed, such as advancing banking reform, encouraging the rational behavior of local governments and strengthening the regulation of foreign capital flows in and out of China's real estate industry.

  17. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

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

  18. Real estate prices and bank stability

    NARCIS (Netherlands)

    Koetter, Michael; Poghosyan, Tigran

    Real estate prices can deviate from their fundamental value due to rigid supply, heterogeneity in quality, and various market imperfections, which have two contrasting effects on bank stability. Higher prices increase the value of collateral and net wealth of borrowers and thus reduce the likelihood

  19. Real estate prices and bank stability

    NARCIS (Netherlands)

    Koetter, Michael; Poghosyan, Tigran

    2010-01-01

    Real estate prices can deviate from their fundamental value due to rigid supply, heterogeneity in quality, and various market imperfections, which have two contrasting effects on bank stability. Higher prices increase the value of collateral and net wealth of borrowers and thus reduce the likelihood

  20. Real Estate Curriculum for Community Colleges.

    Science.gov (United States)

    Nelson, Robert W.

    The Oregon Department of Education has prepared this curriculum guide to assist community college personnel in developing or upgrading real estate programs. This fast-growing field has demanded that community colleges analyze the course content of such programs so that they are relevant to the actual needs of the industry. An Advisory Committee…

  1. Why Real Estate Makes Sense for Endowments.

    Science.gov (United States)

    Kiser, Arthur G., Jr.

    1985-01-01

    Attributes of real estate that make it a desirable investment for institutional endowment funds include the uniqueness of each property, its function as a hedge against inflation, its function in stabilizing portfolio volatility, and the potential for income and diversification. (MSE)

  2. Real Estate Curriculum for Community Colleges.

    Science.gov (United States)

    Nelson, Robert W.

    The Oregon Department of Education has prepared this curriculum guide to assist community college personnel in developing or upgrading real estate programs. This fast-growing field has demanded that community colleges analyze the course content of such programs so that they are relevant to the actual needs of the industry. An Advisory Committee…

  3. 31 CFR 353.71 - Decedent's estate.

    Science.gov (United States)

    2010-07-01

    ... proof of appointment for the legal representative of the estate is required. Letters of appointment must be dated not more than one year prior to the date of submission of the letters of appointment. (b... date of death. Administration may also be required at the discretion of the Department for any case....

  4. Ecological Modernisation of Industrial Estates in Vietnam

    NARCIS (Netherlands)

    Phung Thuy Phuong,

    2002-01-01

    This research provides insights into environmental policy-making and management in Viet Nam, with special reference to industrial estates. It analyses the reasons behind the weaknesses of environmental policy-making and management in dealing with contemporary industrialisation and r

  5. Why Real Estate Makes Sense for Endowments.

    Science.gov (United States)

    Kiser, Arthur G., Jr.

    1985-01-01

    Attributes of real estate that make it a desirable investment for institutional endowment funds include the uniqueness of each property, its function as a hedge against inflation, its function in stabilizing portfolio volatility, and the potential for income and diversification. (MSE)

  6. 31 CFR 306.65 - Decedent's estate.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Decedent's estate. 306.65 Section 306.65 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT GENERAL REGULATIONS GOVERNING U.S....

  7. Cost Effectiveness of ASHRAE Standard 90.1-2013 for the State of Kansas

    Energy Technology Data Exchange (ETDEWEB)

    Hart, Philip R. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Athalye, Rahul A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Xie, YuLong [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Zhuge, Jing Wei [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Halverson, Mark A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Loper, Susan A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Rosenberg, Michael I. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Richman, Eric E. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2015-12-01

    Moving to the ASHRAE Standard 90.1-2013 (ASHRAE 2013) edition from Standard 90.1-2010 (ASHRAE 2010) is cost-effective for the State of Kansas. The table below shows the state-wide economic impact of upgrading to Standard 90.1-2013 in terms of the annual energy cost savings in dollars per square foot, additional construction cost per square foot required by the upgrade, and life-cycle cost (LCC) per square foot. These results are weighted averages for all building types in all climate zones in the state, based on weightings shown in Table 4. The methodology used for this analysis is consistent with the methodology used in the national cost-effectiveness analysis. Additional results and details on the methodology are presented in the following sections. The report provides analysis of two LCC scenarios: Scenario 1, representing publicly-owned buildings, considers initial costs, energy costs, maintenance costs, and replacement costs—without borrowing or taxes. Scenario 2, representing privately-owned buildings, adds borrowing costs and tax impacts.

  8. THE CONCEPT AND ESSENCE, THE STRUCTURE OF REAL ESTATE MARKET

    Directory of Open Access Journals (Sweden)

    Edgar V. Hovsepyan

    2015-01-01

    Full Text Available With the help of the international research literature, and the legislative framework of the Russian Federation and the Republic of Armenia in the article reveals the basic concepts and the essence of the real estate market, as well as given the classification of real estate. Thoroughly explains the difference between the concepts of "real estate" and "real property". In the article considered the main elements which includes the structure of the real estate market.

  9. Real Estate Market Developments and Financal Sector Soundness

    OpenAIRE

    Paul Louis Ceriel Hilbers; Lisbeth S Zacho; Qin Lei

    2001-01-01

    This paper analyses the characteristics and functioning of real estate markets. It focuses on the relationship between developments in these markets and the financial sector to determine under what circumstances real estate booms and busts can develop and how they can affect the health and stability of the financial system. It concludes that unbalanced real estate price developments often contribute to financial sector distress and that trends in real estate markets should be monitored closel...

  10. New International Evidence on Real Estate as a Portfolio Diversifier

    OpenAIRE

    Martin Hoesli; Jon Lekander; Witold Witkiewicz

    2004-01-01

    This paper provides an international comparison of the benefits of including real estate assets in mixed-asset portfolios. Real estate returns are desmoothed using a variant of the Geltner (1993) approach, and Bayes-Stein estimators are used to increase the stability of portfolio weight estimations. Both unhedged and hedged analyses are conducted. Real estate is found to be an effective portfolio diversifier, and even more so when both domestic and international real estate assets are conside...

  11. 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.

  12. Estadio de Kansas City (EE. UU.

    Directory of Open Access Journals (Sweden)

    Murphy, C. F.

    1978-05-01

    Full Text Available The Crosby Kemper stadium, located in the center of an industrial district of Kansas City, was designed for various uses which include activities ranging from music and sports competitions to equestrian sports. It has a capacity for approximately 16 to 18,000 people and parking for 4,000 cars. The outstanding feature of its architectonic conception is the solution adopted for building the roof, by means of enormous metal tubular beams, of triangular section and a height of 8.25 meters with pipe diameters reaching 120 cm.

    El estadio Crosby Kemper, situado en el centro de un distrito industrial de Kansas, fue concebido para un funcionamiento diverso que comprende actividades que van desde la música y competiciones deportivas hasta pruebas hípicas. Tiene capacidad para unas 16.000 ó 18.000 personas, y plazas de aparcamiento para 4.000 coches. En su concepción arquitectónica sobresale la solución adoptada para la realización de la cubierta, mediante enormes vigas tubulares metálicas, de sección triangular y altura de 8,25 m, con diámetros de tubo que alcanzan los 120 cm.

  13. The Boom and Gloom of Real Estate Markets

    NARCIS (Netherlands)

    D. Brounen (Dirk)

    2008-01-01

    textabstractReal estate markets around the world have earned a complicated reputation. On the one hand, real estate markets offer investors a wide spectrum of profitable investments opportunities, investments that nowadays can be executed by simply buying shares of stock listed by real estate invest

  14. 38 CFR 3.263 - Corpus of estate; net worth.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Corpus of estate; net....263 Corpus of estate; net worth. (a) General. The following rules are for application in determining the corpus of estate of a parent where dependency is a factor under § 3.250, and the net worth of...

  15. Dutch direct real estate investments in private portfolios

    NARCIS (Netherlands)

    Berkhout, T.M.; Geer, van der G.

    2005-01-01

    Direct real estate plays an important role in our daily lives. The place of direct real estate in the portfolio of a private investor is often limited however. The paper attempts to answer the question of how large the allocation to direct real estate should be to attain an optimal risk/return portf

  16. 24 CFR 266.400 - Property requirements-real estate.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Property requirements-real estate... Mortgage and Closing Requirements; HUD Endorsement § 266.400 Property requirements—real estate. The mortgage must be on real estate held: (a) In fee simple; (b) Under a renewable lease of not less than 99...

  17. 7 CFR 1940.406 - Real estate settlement procedures.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Real estate settlement procedures. 1940.406 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) GENERAL Truth in Lending-Real Estate Settlement Procedures § 1940.406 Real estate settlement procedures. (a) General. This section provides the instructions...

  18. 24 CFR 100.50 - Real estate practices prohibited.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Real estate practices prohibited....50 Real estate practices prohibited. (a) This subpart provides the Department's interpretation of... in, any multiple-listing service, real estate brokers' association, or other service organization or...

  19. Dutch direct real estate investments in private portfolios

    NARCIS (Netherlands)

    Berkhout, T.M.; Geer, van der G.

    2005-01-01

    Direct real estate plays an important role in our daily lives. The place of direct real estate in the portfolio of a private investor is often limited however. The paper attempts to answer the question of how large the allocation to direct real estate should be to attain an optimal risk/return

  20. Knowingly taking risk: investment decision making in real estate development

    NARCIS (Netherlands)

    Gehner, E.

    2008-01-01

    Knowingly taking risk is essential to the success of the real estate development business. Investing in real estate development projects, which are characterised by complexity and uncertainty, implies that high risks are taken. Interestingly, little is known about how real estate development

  1. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

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

  2. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  3. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

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

  4. Information System Analysis and Building for Integrated Real Estate Business Management in Real Estate Market

    Directory of Open Access Journals (Sweden)

    Hassan M.M. Elmetwaly

    2011-01-01

    Full Text Available Problem statement: This study discusses the problem of registration and following-up the real estate rental procedures of all kinds, always what we need is integrated information systems to meet our daily needs in the area of our business. Approach: Proposed information systems includes all of these processes necessary to manage and follow up real estate rental procedures of all different sizes and spaced locations. Results: It is taken into account when building real estate information systems that to be easy to use, quick in performance, serve all interests, serve all officials and help in having and supporting decisions. Such real estate information systems can be used in producing numerous daily, monthly and annual reports, which describes and shows the movement and workflow. Conclusion/Recommendations: The proposed real estate system is built by using oracle databases, it has been taken into account when building these systems the need to be linked to the international information network “the internet” due to what is offered of the unlimited number of electronic services, which facilitate the movement of transferring and exchanging real estate information for all users of these systems.

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

    NARCIS (Netherlands)

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

    2005-01-01

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

  6. 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…

  7. 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.

  8. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  9. Export Taxes under Bertrand Duopoly

    OpenAIRE

    Clarke, Roger; Collie, David R.

    2006-01-01

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

  10. The Marketing Performance of Illinois and Kansas Wheat Farmers

    OpenAIRE

    Dietz, Sarah N.; Nicole M. Aulerich; Irwin,Scott H.; Good, Darrel L.

    2008-01-01

    The purpose of this paper is to investigate the marketing performance of wheat farmers in Illinois and Kansas over 1982-2004. The results show that farmer benchmark prices for wheat in Illinois and Kansas fall in the middle-third of the price range about half to three-quarters of the time. Consistent with previous studies, this refutes the contention that Illinois and Kansas wheat farmers routinely market the bulk of their wheat crop in the bottom portion of the price range. Tests of the aver...

  11. The Marketing Performance of Illinois and Kansas Wheat Farmers

    OpenAIRE

    Dietz, Sarah N.; Aulerich, Nicole M.; Irwin, Scott H.; Good, Darrel L.

    2009-01-01

    The purpose of this paper is to investigate the marketing performance of wheat farmers in Illinois and Kansas over 1982-2004. The results show that farmer benchmark prices for wheat in Illinois and Kansas fall in the middle-third of the price range about half to three-quarters of the time. Consistent with previous studies, this refutes the contention that Illinois and Kansas wheat farmers routinely market the bulk of their wheat crop in the bottom portion of the price range. Tests of the aver...

  12. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

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

  13. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

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

  14. 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

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

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

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

  16. Analysis of the South African input-output table to determine sector specific economic impacts: A study on real estate

    Directory of Open Access Journals (Sweden)

    Douw Gert Brand Boshoff

    2016-11-01

    Full Text Available Input-output analysis is a well known method of analysing specific economic activity and the influence of different sectors on the economy and on one another. This study investigates the ability of input-output analysis to consider the importance of commercial real estate on the economy. It analyses the economic activity, contribution to GDP, employment created and taxes generated with reference to direct, indirect and induced impacts. The research shows the contribution of the specific sector on the economy and highlights the ability of input-output analysis to determine the impact of different types of property and locational analysis. The interaction of property with the economy is discussed, which also enables the use of the analysis reported here for short term future forecasting, whereby expected real estate activity is used to forecast the direct, indirect and induced effects on the economy.

  17. HE CADASTRAL VA LUE OF REAL ESTATE — AN INDICATOR OF THE EFFICIENCY OF CITY DEVELOPMENT PROGRAMS (ON THE EXAMPLE OF MOSCOW

    Directory of Open Access Journals (Sweden)

    Belyakov Sergey Igorevich

    2015-06-01

    Full Text Available At the recent time the Moscow authority developed and im-plements a number of programs on city development aimed at raising the living comfort level of the population, advancing the urban development system, improvement of investment climate, etc. The most important role is played by the State program of Moscow “Town-Planning Policy” for 2012—2018. Different indicators are used to assess the efficiency of the programs. At the present time it is reasonable to consider all the processes connected with attraction and application of budget means of different levels, including for programs implementation, in the whole context of transition from the old taxation system where the real estate tax was calculated according to its inventory value to the new system, where the cadastral value of real estate objects is the basis for tax charge. The author considers the prerequisites and justification of the approach to territorial taxable capacity formation, which supposes application of cadastral value of real estate objects as efficiency indicator of city development programs. This indicator reflects a variety of fundamental factors characterizing an objective value of real estate objects and the development level of spatial-territorial environment as a whole.

  18. 我国房地产计税价格评估发展的调查与思考%Investigation and Thinking of the Assessment of the Taxable Value of Real Estate

    Institute of Scientific and Technical Information of China (English)

    刘军

    2012-01-01

    Scientific assessment of the taxable value of real estate to determine the tax base is required for both the effective tax collection and the important guarantee for rationalizing the taxpayers' tax burden. On the basis of the existing development of the assessment of the taxable value of real estate, this paper holds that the assessment of the taxable value of real estate is not only an inevitable requirement to improve the local tax system in China but also an opportunity for the tax departments to enhance the regulation of the revenue sources and to improve the collection and management efficiency. To do well in the assessment of the taxable value of real estate, tax authorities and the social intermediary organizations should play an important role.%科学评估房地产价格,以评估价格确定计税依据,这既是保证税款有效征收的必然要求,也是使纳税人的税收负担趋于合理的重要保障。本文结合我国房地产计税价格评估发展现状.认为;开展房地产计税价格评估不仅是完善我国地方税制体系的现实需要,也为税务部门加强税源监管,提高征管效率提供了契机;做好房地产计税价格评估工作,必须充分发挥税务部门和社会中介机构两方面的积极性。

  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. Transfer of property in land value increment tax planning improvidence%房产转让中土地增值税筹划的浅见

    Institute of Scientific and Technical Information of China (English)

    张莉

    2012-01-01

    企业税收筹划是指纳税人根据税法中的相关规定对企业涉税事项进行筹划旨在减轻税负,有利于实现企业财务目标的对策与安排。土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产所取得增值额征收的一种税。根据我国现行土地增值税的纳税特点及国家相关法规,结合企业实际,可以采用诸多税收筹划方法达到税收筹划收益。本文以土地增值税为例对房产转让税收筹划进行了分析。%The enterprise tax planning means that taxpayers under the relevant provisions of tax law reduce the tax burden on enterprise tax matters. It is benefi- cial for enterprises to achieve the strategy and planning of enterprise financial target. Land value added tax is to transfer of state - owned land use right, the earth buildings and its attachments and the income unit and individual, the transfer of real estate has made on a kind of tax evasion. According to China's current land VAT tax features and relevant national laws and regulations, with enterprise actual, can use many tax planning method to income tax planning. This thesis analyzes real estate transfer enterprises tax planning on the basis of Land Appreciation Tax.

  1. Climate and weather atlas of Kansas : An introduction

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Because Kansas lies in the center of the continental United States, it is subject to varying weather patterns as air masses move across the state. Much of the severe...

  2. The ecology of a boggy marsh in Stafford County, Kansas

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — The fluctuating water level of lakes and ponds is one of the most critical factors in the establishment of aquatic vegetation in Kansas. This study utilizes an...

  3. Pesticide evaluation for Flint Hills National Wildlife Refuge in Kansas

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Flint Hills National Wildlife Refuge is an overlay on the Corps of Engineers John Redmond Reservoir in east-central Kansas. The Refuge is managed to provide spring...

  4. Real estate space-territorial development

    Directory of Open Access Journals (Sweden)

    Sarchenko Vladimir Ivanovich

    2015-01-01

    Full Text Available Urbanization is one of the main sustainable tendencies of modern development. The contemporary state of real estate structure is characterized by high level of heterogeneity. In general, the consolidated design document of Moscow urban development, reconstruction and other forms of developing city territories doesn’t take into account the main tendencies of social and economic development, change of scales and structure of city production capacities, priorities of national economy development, or demand particularities, traditional and perspective preferences of citizens of different categories. The article focuses on systematization of basics of real estate space-territorial development strategic analysis. The author analyses the essence of analytical methods, their purpose, levels and analysis projections. The article emphasizes the estimation of economic effectiveness and revelation of urban environment development reserves.

  5. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

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

  6. A CUT VIEW CONCERNING THE ECONOMICAL TRANSFORMATION GENERATED BY THE WEALTH TAX: SEIZURE FOR BAHTIYAR HAN

    Directory of Open Access Journals (Sweden)

    Başak ERGÜDER

    2014-10-01

    Full Text Available market and monopoly as target in eliminating the shortages caused by the money supply shortages and high inflation rates in Turkey during World War II. But the hidden goal of this this law was to realize an economical transformation. The classification of the taxpayers as G (Non-muslims, M (Muslims, D (Proselyte and E (Foreigners, the inclination towards real estates owners and merchants in tax assessment, tax collection made mostly in İstanbul caused a problematic table in terms of taxation principles. 87 per cent of all taxpayers in Turkey was non-muslims and 54 per cent was in İstanbul. 68 per cent of the taxes accrued in Turkey was accrued in Istanbul and 70 per cent of the taxes collected in the country was paid in İstanbul. It can be clearly seen in this table that this tax could not realise the principle of universality and equality and that the outputs of Wealth Tax was to realize the economical transformation. In this study, the outputs of the economical transformation generated by the Wealth Tax Law will be analyzed in terms of Turkification of the economy. Although the target of reducing the money supply and decreasing the inflation rates were not accomplished via Wealth Tax Law, the economic transformation, which was the hidden goal of the law, was realized. In this study it will be focused in the role of SEE’s and public organizations in the sales and seizures made due to Wealth Tax. The seizure of Bahtiyar Han’s possessions by the Soil Products Office will be analyzed. This case deserves to be discussed and analyzed in terms of showing the mentality of the economical transformation and of the role of the public organizations in this period.

  7. Tax Burden Structure Imbalance and Its Adjustment--Based on Structural Tax Reduction View%税收负担的结构性失衡与调整--基于结构性减税视角

    Institute of Scientific and Technical Information of China (English)

    潘文轩; 杨波

    2013-01-01

    Tax burden structure imbalance is obvious in China, which is mainly represented by tax burden imbalance in different tax categories, industries, regions, enterprises as well as residents. Structural tax reduction is interrelated with tax burden structure. Carrying out structural tax reduction is a rational policy choice based on the fact of tax burden structure imbalance and structural tax reduction has the function of adjusting tax burden structure because of its features. In the future, structural tax reduction should aim at tax burden structure rationalization. A package of tax policies including substituting the Value-added tax for business tax, comprehensive combined with classified income tax and real estate tax reform is necessary to make tax burden structure more fair and reasonable.%  当前我国税收负担结构失衡现象比较突出:在中观层面表现为税收负担的税种结构失衡、产业结构失衡、地区结构失衡;在微观层面表现为不同类型企业的税收负担失衡、各收入阶层居民的税收负担失衡。结构性减税与税收负担结构具有内在关联性:实施结构性减税是基于税负结构失衡的现实所作出的理性政策选择;同时,结构性减税的基本特征也使其具有调整税负结构的功能。今后,结构性减税应将税收负担结构合理化作为政策目标,通过全面推进"营改增"改革、实行综合与分类相结合的个人所得税制、稳步推进房产税改革等一揽子政策措施,积极调整税收负担结构,使其更加公平合理。

  8. Bloomsday: Copyright Estates and Cultural Festivals

    Directory of Open Access Journals (Sweden)

    Matthew Rimmer

    2005-09-01

    Full Text Available Copyright estates have been unduly empowered by the extension of the term of copyright protection in Europe, the United States, Australia and elsewhere. The Estate of the Irish novelist, James Joyce, has been particularly aggressive in policing his revived copyrights. The "keepers of the flame" have relied upon threats of legal action to discourage the production of derivative works based upon the canonical texts of the novelist. The Estate has also jealously guarded the reputation of the author by vetoing the use of his work in various scholarly productions. Most radically of all, the grandson Stephen Joyce threatened to take legal action to prevent the staging of "Rejoyce Dublin 2004", a festival celebrating the centenary of Bloomsday. In response, the Irish Parliament rushed through emergency legislation, entitled the Copyright and Related Rights (Amendment Act 2004 (Ireland to safeguard the celebrations. The legislation clarified that a person could place literary and artistic works on public exhibition, without breaching the copyright vested in such cultural texts. Arguably, though, the ad hoc legislation passed by the Irish Parliament is inadequate. The Estate of James Joyce remains free to exercise its suite of economic and moral rights to control the use and adaptation of works of the Irish novelist. It is contended that copyright law needs to be revised to promote the interests of libraries and other cultural institutions. Most notably, the defence of fair dealing should be expanded to allow for the transformative use of copyright works, particularly in respect of adaptations and derived works. There should be greater scope for compulsory licensing and crown acquisition of revived copyrights.

  9. Physician alignment strategies and real estate.

    Science.gov (United States)

    Czerniak, Thomas A

    2012-06-01

    When addressing locations of facilities after acquiring physician practices, hospitals should: Acknowledge the hospital's ambulatory plan is the driver rather than real estate assumed with the physician practices, Review the hospital ambulatory service plan for each submarket, Review the location of facilities within the service area and their proximity to one another, Sublease or sell existing facilities that are not appropriate, Ensure that the size and characteristics of each facility in the market are appropriate and consistent with the hospital's image.

  10. Inca Royal Estates in the Sacred Valley

    Science.gov (United States)

    McKim Malville, J.

    The royal estates lying between Cusco and Machu Picchu illustrate the remarkable variety by which the sun was honored and worshipped in the Inca Empire. The terraced basins of Moray combine the sun at both solstices and, perhaps, the zenith sun, with flowing water and offerings to Pachamama. The complex astronomy at Urubamba involves the palace of Quespiwanka, horizon pillars, solstices, and mountain worship. Ollantaytambo contains horizontal shadow-casting gnomons with a major water shrine.

  11. DO WE HAVE REAL ESTATE FOAMS?

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    @@ Prop: "The Real Estate industry in Beijing has dept and average 16.3% lever of growth overthe past 5years.Additionally,the investment in real estatemakes up more than 60% of hte annual investment in nonliquid had increased by 9.8%.From the time when Beijinwas chosen to hold hte 2008 Olympic Games,the housingprice ing Beijing has doubled;however,the volume of busimess has already decreased.

  12. Real Estate Portfolio Diversification Using Economic Diversification

    OpenAIRE

    Mueller, Glenn R.; Barry A. Ziering

    1992-01-01

    Previous work on real estate portfolio diversification by location began with geographic region diversification and moved to economically defined regions (a combination of economics and geography). This work takes the next step by removing the arbitrary geographic restriction and looking at the local economic drivers of individual metropolitan areas as the key determinant for more efficient diversification. The results show that economic diversification can be a more effective diversification...

  13. A Note on Real Estate Marketing Research

    OpenAIRE

    Emil E. Malizia

    1990-01-01

    Although the principles of real estate market analysis are more readily accessible due to the publication of several recent volumes, the topic yet to be grounded properly in the broader marketing research field. Building on the appraisal tradition, the professional market analyst strives for an objective assessment of market comparables and trends to arrive at a thoughtful and informed opinion of economic feasibility on behalf of the client developer, investor, lender, or landowner. However, ...

  14. IMPLEMENTATION PAPER ON REAL ESTATE MONITORING SYSTEM

    OpenAIRE

    Sunidhi Kabra*, Vivek Mishra, Kshitiz Kesharwani, Shivaanshu Nagarkar

    2016-01-01

    With the enhancements in the Internet and computer technology, we are now able to do most of our work automatically, for example, e-wallet, online payments, etc. As a whole, Internet has made our lives simpler. Making use of modern day Internet and computer technologies, we have come up with an online system useful in the field of construction. Our concept, Real Estate Monitoring System, enables any individual constructor to automate the manual logs maintained at a construction site. By this ...

  15. Ramona, Kansas, Corrective Action Monitoring Report for 2014

    Energy Technology Data Exchange (ETDEWEB)

    LaFreniere, Lorraine M. [Argonne National Lab. (ANL), Argonne, IL (United States)

    2015-06-01

    This report describes groundwater monitoring in 2014 for the property at Ramona, Kansas, on which a grain storage facility was formerly operated by the Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA). The monitoring was implemented on behalf of the CCC/USDA by Argonne National Laboratory and was conducted as specified in the Long-Term Groundwater Monitoring Plan (Argonne 2012) approved by the Kansas Department of Health and Environment (KDHE 2012).

  16. Ramona, Kansas, Corrective Action Monitoring Report for 2012

    Energy Technology Data Exchange (ETDEWEB)

    LaFreniere, Lorraine M. [Argonne National Lab. (ANL), Argonne, IL (United States)

    2014-04-01

    This Monitoring Report describes groundwater monitoring for the property at Ramona, Kansas, on which a grain storage facility was formerly operated by the Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA). The monitoring was implemented on behalf of the CCC/USDA by Argonne National Laboratory. Monitoring was conducted as specified in the Long-Term Groundwater Monitoring Plan (Argonne 2012) approved by the Kansas Department of Health and Environment (KDHE 2012).

  17. Summary of hydrologic conditions in Kansas, 2013 water year

    Science.gov (United States)

    Peters, Arin J.; Rasmussen, Teresa J.

    2014-01-01

    The U.S. Geological Survey (USGS) Kansas Water Science Center (KSWSC), in cooperation with local, State, and other Federal agencies, maintains a long-term network of hydrologic monitoring gages in the State of Kansas. These include 195 real-time streamflow-gaging stations (herein gages) and 12 real-time reservoir-level monitoring stations. These data and associated analysis, accumulated for many years, provide a unique overview of hydrologic conditions and help improve our understanding of our water resources.

  18. Ramona, Kansas, Corrective Action Monitoring Report for 2015

    Energy Technology Data Exchange (ETDEWEB)

    LaFreniere, Lorraine M. [Argonne National Lab. (ANL), Argonne, IL (United States)

    2016-04-01

    This report describes groundwater monitoring in 2015 for the property at Ramona, Kansas, on which a grain storage facility was formerly operated by the Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA). The monitoring was implemented on behalf of the CCC/USDA by Argonne National Laboratory and was conducted as specified in the Long-Term Groundwater Monitoring Plan (Argonne 2012) approved by the Kansas Department of Health and Environment (KDHE 2012).

  19. 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.

  20. US hydropower resource assessment for Kansas

    Energy Technology Data Exchange (ETDEWEB)

    Francfort, J.E.

    1993-12-01

    The Department of Energy is developing an estimate of the hydropower development potential in this country. The Hydropower Evaluation Software (HES) is a computer model that was developed by the Idaho National Engineering Laboratory for this purpose. The HES measures the potential hydropower resources available in the United States, using uniform criteria for measurement. The software was developed and tested using hydropower information and data provided by the Southwestern Power Administration. It is a dBASE menu-driven software application that allows the personal computer user to assign environmental attributes to potential hydropower sites, calculate development suitability factors for each site based on the environmental attributes present, and generate reports based on these suitability factors. This report details the resource assessment results for the state of Kansas.

  1. Physician Practices Regarding SIDS in Kansas.

    Science.gov (United States)

    Thornhill-Scott, Fannette; Dong, Frank; Redmond, Michelle; Ablah, Elizabeth

    2017-07-01

    Sudden infant death syndrome (SIDS) is the leading cause of death among infants aged 1 to 12 months. The purpose of this study was to assess prenatal and postnatal physicians' knowledge about SIDS in a county with high rates of SIDS deaths. A cross-sectional survey was conducted of pediatricians, family practitioners, and obstetricians in Sedgwick County, Kansas. Most physicians reported correctly that there were effective measures to reduce SIDS. Most respondents agreed it was important to discuss SIDS with parents. Pediatricians were more likely than family practitioners and obstetricians to recognize that pacifier use is important for infants in their first year to reduce SIDS and 2 to 4 months is the age range for peak incidence of SIDS. Pediatricians, family practitioners, and obstetricians are knowledgeable about SIDS and SIDS risk reduction. However, they are not allocating adequate time for discussing SIDS and SIDS reduction efforts with patients.

  2. Radar research at the University of Kansas

    Science.gov (United States)

    Blunt, Shannon D.; Allen, Christopher; Arnold, Emily; Hale, Richard; Hui, Rongqing; Keshmiri, Shahriar; Leuschen, Carlton; Li, Jilu; Paden, John; Rodriguez-Morales, Fernando; Salandrino, Alessandro; Stiles, James

    2017-05-01

    Radar research has been synonymous with the University of Kansas (KU) for over half a century. As part of this special session organized to highlight significant radar programs in academia, this paper surveys recent and ongoing work at KU. This work encompasses a wide breadth of sensing applications including the remote sensing of ice sheets, autonomous navigation methods for unmanned aerial vehicles (UAVs), novel laser radar capabilities, detection of highenergy cosmic rays using bistatic radar, different forms of waveform diversity such as MIMO radar and pulse agility, and various radar-embedded communication methods. The results of these efforts impact our understanding of the changing nature of the environment, address the proliferation of unmanned systems in the US airspace, realize new sensing modalities enabled by the joint consideration of electromagnetics and signal processing, and greater facilitate radar operation in an increasingly congested and contested spectrum.

  3. Gentrification and models for real estate analysis

    Directory of Open Access Journals (Sweden)

    Gianfranco Brusa

    2013-08-01

    Full Text Available This research propose a deep analysis of Milanese real estate market, based on data supplied by three real estate organizations; gentrification appears in some neighborhoods, such as Tortona, Porta Genova, Bovisa, Isola Garibaldi: the latest is the subject of the final analysis, by surveying of physical and social state of the area. The survey takes place in two periods (2003 and 2009 to compare the evolution of gentrification. The results of surveys has been employed in a simulation by multi-agent system model, to foresee long term evolution of the phenomenon. These neighborhood micro-indicators allow to put in evidence actual trends, conditioning a local real estate market, which can translate themselves in phenomena such as gentrification. In present analysis, the employ of cellular automata models applied to a neighborhood in Milan (Isola Garibaldi produced the dynamic simulation of gentrification trend during a very long time: the cyclical phenomenon (one loop holds a period of twenty – thirty years appears sometimes during a theoretical time of 100 – 120 – 150 years. Simulation of long period scenarios by multi-agent systems and cellular automata provides estimator with powerful tool, without limits in implementing it, able to support him in appraisal judge. It stands also to reason that such a tool can sustain urban planning and related evaluation processes.

  4. Prevalence of epilepsy in rural Kansas.

    Science.gov (United States)

    Ablah, Elizabeth; Hesdorffer, Dale C; Liu, Yi; Paschal, Angelia M; Hawley, Suzanne; Thurman, David; Hauser, W Allen

    2014-05-01

    To determine the prevalence of active epilepsy in two southeastern rural Kansas counties. Medical records were abstracted from the emergency rooms, out- and inpatient services and clinics of 9 hospitals, from 10 doctors' offices, and 1 nursing home in and surrounding the two counties. Letters were mailed from hospitals and doctors' offices to invite their potentially eligible patients to participate in an interview. Medical record information and the interview, when available, were used for the final determination of active epilepsy, seizure type, etiology, syndrome, age, and gender in consensus conferences. Prevalence of epilepsy was calculated, and capture-recapture methodology, which estimates prevalence based on what is known about the population, was employed to assess active epilepsy in the two counties. This study identified 404 individuals with active prevalent epilepsy who visited at least one of the 20 facilities during the observation period. The overall prevalence of active epilepsy was 7.2 per 1000. The seizure type for 71.3% of prevalent cases was unknown; among the 76 cases with known and classifiable seizure type, 55.3% had focal with secondary generalized seizures. Among the 222 cases with classifiable etiology, 53.1% were idiopathic/cryptogenic. About 75% (n=301) were captured at only one center, 72% (n=75) of the remaining 103 patients were captured at two centers, and 28 patients were identified at three or more centers. The capture-recapture assessment yielded an estimation of 982 prevalent patients. The overall estimated prevalence of epilepsy in the two Kansas counties using capture-recapture was 17 per 1000. The crude prevalence of epilepsy, using medical record survey methods, was similar to, but on the high end, of other total population prevalence studies in the United States. The capture-recapture assessment suggested that epilepsy prevalence might be considerably higher than the crude prevalence. Copyright © 2014 Elsevier B.V. All

  5. Public-supply water use in Kansas, 2015

    Science.gov (United States)

    Lanning-Rush, Jennifer; Restrepo-Osorio, Diana

    2017-01-01

    This U.S. Geological Survey (USGS) Data Release provides derivative statistics of water used by Kansas public-supply systems in 2015. Gallons per capita per day is calculated using self-reported information in the “Part B: Monthly Water Use Summary” and “Part C: Population, Service Connections, and Water Rates” sections of the Kansas Department of Agriculture, Division of Water Resources' (DWR) annual municipal water use report (see appendixes at http://dx.doi.org/10.3133/ds964 for an example of a municipal water use report form.) Percent unaccounted for water is calculated using self-reported information in “Part B: Monthly Water Use Summary” of the DWR’s municipal water-use report. The published statistics from the previous 4 years (2011–2014) are also shown with the 2015 statistics and are used to calculate a 5-year average. Derivative statistics of 2011, 2012, 2013, 2014, 2015, and 5-year averages for gallons per capita per day (gpcd) are also provided by the Kansas Water Authority's 14 regional planning areas, and the DWR regions used for analysis of per capita water use in Kansas. An overall Kansas average (yearly and 5-year average) is also calculated. Kansas state average per capita municipal water use in 2015 was 105 gpcd.

  6. 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.

  7. 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)

  8. 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.

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

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

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

  10. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); A.L. Bovenberg (Lans)

    1997-01-01

    textabstractThis paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two cha

  11. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

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

  12. 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.

  13. Tax Risk Management Practices and their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

    ... and the ability to manage those tax risks. The views of tax managers on the impact of tax risk management practices on compliance behaviour are also discussed and used to identify issues requiring further research...

  14. Tax Area Boundaries, TaxDistrictBoundary - tax district boundries, Published in 2010, Glynn County Board of Commissioners.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Other information as of 2010. It is described as 'TaxDistrictBoundary - tax district boundries'....

  15. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

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

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...... fractions under 'household waste', it has provided an important incentive for separate collection....

  16. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China plans to increase resource tax to curb waste,but the plans raise fears of inflation After a year of experimental reform on the resource tax ratio in China’s western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.

  17. Korea's 2015 cigarette tax increases.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time.

  18. Discuss on the Influence of Changing Sales Tax to Value Added Tax on Enterprises%“营改增”对企业的影响探讨

    Institute of Scientific and Technical Information of China (English)

    宋阳

    2016-01-01

    Since May 1,2016,China has carried out the policy of changing sales tax to value added tax all over the country.Including construction industry,real estate industry,financial industry,living service industry.The implement of the policy has a profound and lasting meaning.It reduces the corporate tax burden,optimizes the economic structure,and brings certain influences on the company.There are some different influences in different companies.But on the whole,changing sales tax to value added tax brings more positive than negative influences.%自2016年5月1日起,中国已经全面推行营改增试点,将建筑业、房地产业、金融业、生活服务业全部纳入“营改增”试点范围。“营改增”政策的实施具有深远的意义,其降低了企业税负,优化了经济结构,同时也带给了企业一定的影响。对于不同的企业,影响会有所不同。总体来讲,“营改增”带来了积极的影响。

  19. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  20. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...

  1. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  2. The HTLV-1 Tax interactome

    Directory of Open Access Journals (Sweden)

    Kettmann Richard

    2008-08-01

    Full Text Available Abstract The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far.

  3. 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.

  4. 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

  5. 基于GIS技术搭建房产税管理平台的研究%Research of Building Property Tax Management Platform Based on GIS Technology

    Institute of Scientific and Technical Information of China (English)

    符韶华; 张志文

    2014-01-01

    In this paper,based on B/S model framework,we build the tax source management platform and manage the real estate tax information effectively using GIS technology.Starting from the“point,line,and surface”,using graph-ics and attribute information of real estate as the starting point,we put the sources of tax related to real estate with the number as an index and realize the new mode of tax source management of fixed point,fixed person,fixed tax and tax control.By the tax source management platform based on GIS technology,In the practical work,through the analysis and comparison of information,monitoring the taxpayer with illegal behavior in various involving tax link in real-time.%依托房产信息,基于B/S模式架构搭建了税源管理工作平台,利用GIS技术直观、精准的对房产税信息进行有效的管理。从“点、线、面”入手,以房产的图形及属性信息为基点,将税源信息以门牌号为索引关联到房产之上,实现了定点、定人、定税、控税的税源管理新模式。在实际工作中通过信息的比对、分析,对存在违法行为的纳税人在各个涉税环节进行实时监控。

  6. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

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

  7. 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.

  8. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

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

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    Myles (2000) empirically ascertained that direct tax policy is a stimulant to economic growth. ... This means that under this new indirect tax, locally manufactured goods will not be ... have low VAT rates, e.g. Nigeria, India and Malaysia. It is also ...

  10. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

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

  11. 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, an

  12. Cost-Effectiveness Analysis of the Residential Provisions of the 2015 IECC for Kansas

    Energy Technology Data Exchange (ETDEWEB)

    Mendon, Vrushali V. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Zhao, Mingjie [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Taylor, Zachary T. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Poehlman, Eric A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2016-02-15

    The 2015 IECC provides cost-effective savings for residential buildings in Kansas. Moving to the 2015 IECC from the 2009 IECC base code is cost-effective for residential buildings in all climate zones in Kansas.

  13. Landsat TM and ETM+ 2002-2003 Kansas Satellite Image Database (KSID)

    Data.gov (United States)

    Kansas Data Access and Support Center — The Kansas Satellite Image Database (KSID):2002-2003 consists of image data gathered by three sensors. The first image data are terrain-corrected, precision...

  14. Tax Exportability in Tourism Market

    Directory of Open Access Journals (Sweden)

    Mohammad Mohebi

    2011-01-01

    Full Text Available Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve people’s lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economic welfare. Therefore, to provide incentives for governments to select a suitable tax policy, exportability of tax is important. Hotel room tax is one of the main parts of tourism tax. Despite the importance of tax for government, it seems that the exportability of hotel room tax is still not well known. Therefore, understanding the counteraction of foreign visitors with respect to its main factors is important for the Malaysian government and tourism management. To achieve these aims, this study examines tax incidence effects on the tourism market. Approach: We use hotel room as representative of tourism market. Quarterly data from 1995-2009 are used and a dynamic model of simultaneous equation is employed. Results: Our results indicate that in the short run supply is elastic and demand is inelastic.But in the long run both demand and supply are elastic to price. Conclusion: Based the results if the government imposes one ringgit (Malaysian currency tax on hotel room price, the tourist contribution is more than 89 and 74% in the short run and long run respectively. Hence, we conclude that the Malaysian tourism market is exportable. Our results also indicate that tax on hotel has no negative social effects in the short run.

  15. Commercial real estate development and valuation in the Netherlands

    OpenAIRE

    Schoenmaker, Dennis Albert Jan

    2016-01-01

    In the past three decades, financial deregulation, or the process of removing governmental rules controlling the way that financial organizations operate, has facilitated interconnections between commercial real estate markets, the financial sector and national economic markets. As a result, commercial real estate has become an important ‘financial’ asset in the investment portfolios of both national and international investors. In this thesis I analyse different key aspects of the real estat...

  16. 中国房地产投资及政策调控的有效性%Real Estate Investments and Validity of Macro-policies in China

    Institute of Scientific and Technical Information of China (English)

    李雅静; 周洁

    2015-01-01

    多年来我国房地产市场呈现过快过热发展,我国政府也不断出台各种政策来调控房地产业的发展。基于2007年1月至2015年3月的月度数据,利用误差修正模型和 Johansen检验着重分析了货币供应量、存贷利率、房产税三个变量对我国房地产投资的短期和长期影响。结果显示,货币供应量和房产税对我国房地产投资的影响显著,利率对房地产投资的影响并不显著,货币供应量与房地产投资呈正相关关系,利率和房产税与房地产投资呈负相关关系。%In recent years ,the real estate market of China excessive and overheating development ,government has introduced a variety of policies to control the development of real estate industry. This paper analysis the effect of currency supply、interest rate and real estate tax to property in‐vestment using ECM model and the monthly data over the period 2007 -2015.The results show the currency supply and real estate tax has signifi‐cant influence on property investment ,and interest rate has not. Moreover property investment would increase with raising the currency supply , and would decrease with raising interest rates and property taxes.

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

    Directory of Open Access Journals (Sweden)

    Michele Argiolas

    2013-08-01

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

  18. FINANCIAMIENTO ESTATAL PARA LOS PROCESOS ELECTORALES MUNICIPALES

    OpenAIRE

    2012-01-01

    A partir de un breve repaso de las últimas reformas jurídicas al régimen electoral, tanto del Código Municipal como del Código Electoral, el artículo describe el nuevo sistema de financiamiento estatal que se ha dispuesto para apoyar económicamente a los partidos políticos que participan en los procesos electorales municipales y que, antes de la entrada en vigencia del nuevo Código Electoral, no existía. Haciendo énfasis en las características legales de ese nuevo sistema de finan...

  19. October 2008 monitoring results for Barnes, Kansas.

    Energy Technology Data Exchange (ETDEWEB)

    LaFreniere, L. M.; Environmental Science Division

    2009-02-26

    The Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA) operated a grain storage facility at Barnes, Kansas, during most of the interval 1949-1974. Carbon tetrachloride contamination was initially detected in 1986 in the town's public water supply wells. In 2006-2007, the CCC/USDA conducted a comprehensive targeted investigation at and near its former property in Barnes to characterize this contamination. Those results were reported previously (Argonne 2008a). In November 2007, the CCC/USDA began quarterly groundwater monitoring at Barnes. The monitoring is being conducted on behalf of the CCC/USDA by Argonne National Laboratory, in accord with the recommendations made in the report for the 2006-2007 targeted investigation (Argonne 2008a). The objective is to monitor the carbon tetrachloride contamination identified in the groundwater at Barnes. The sampling is presently conducted in a network of 28 individual monitoring wells (at 19 distinct locations), 2 public water supply wells, and 1 private well (Figure 1.1). The results of the 2006-2007 targeted investigation and the subsequent monitoring events in November 2007 (Argonne 2008b), March 2008 (Argonne 2008c), and July 2008 (Argonne 2008d) demonstrated the presence of carbon tetrachloride contamination in groundwater at levels exceeding the Kansas Department of Health and Environment (KDHE) Tier 2 risk-based screening level (RBSL) of 5.0 {micro}g/L for this compound. The contaminant plume appears to extend from the former CCC/USDA property northwestward, toward the Barnes public water supply wells. Information obtained during the 2006-2007 investigations indicates that at least one other potential source might have contributed to the groundwater contaminant plume (Argonne 2008a). The former agriculture building owned by the local school district, located immediately east of well PWS3, is also a potential source of the contamination. This current report presents the results of the

  20. PENERAPAN ANALISIS DU PONT PADA INDUSTRI PROPERTY DAN REAL ESTATE

    National Research Council Canada - National Science Library

    Novita Ratna Satiti

    2016-01-01

    Penelitian ini bertujuan untuk mengetahui bagaimana analisis Du Pont System menilai kinerja keuangan industry property dan real estate, apakah analisis tersebut dapat mengetahui perusahaan mana yang...

  1. The comparison and analysis of real estate operation in China

    Institute of Scientific and Technical Information of China (English)

    张跃松

    2004-01-01

    This paper raises the comparison method of operational stages of the real estate market. In order to select similar operational stages, we established an analysis model by applying fuzzy grade-of-membership clustering in this paper. Firstly, we select the materials information of the real estate market in America, Germany and Japan. Secondly, the real estate markets of America, Germany and Japan are divided into several different stages. Lastly, we apply the method of fuzzy grade-of-membership clustering to select comparable stages. The result of analysis indicates that the real estate market of Japan and Germany (1960-1980) are similar to the market in China.

  2. Strategic real-estate planning can generate revenue.

    Science.gov (United States)

    Hayes, D; Hays, S

    2001-12-01

    Many healthcare organizations treat their real estate as liabilities rather than assets and overlook opportunities to generate significant additional revenue and reduce costs. An Ernst & Young Study found that to maximize the return on investment in their real-estate holdings, healthcare organizations need to include property management in their strategic plan, manage construction and expansion effectively, adapt and reuse their facilities where possible, and pursue innovative real-estate strategies. Managing real-estate assets effectively can free up capital to use for other core business needs.

  3. Real Estate development between stagnation and modernisation: The uncertain real estate market

    NARCIS (Netherlands)

    Soeter, J.P.; De Jong, P.

    2012-01-01

    After a historical peak in 2001 the Dutch non-residential real estate market is characterized by growing vacancy, discontinuity of building construction and uncertainty about development opportunities. The recession in 2008/2009 -and again in 2011/2012- strengthens the uncertainties about the future

  4. Tax Rates as Strategic Substitutes

    NARCIS (Netherlands)

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

    2012-01-01

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

  5. 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 t

  6. 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...

  7. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    2009-01-01

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

  8. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

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

  9. 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 t

  10. 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

  11. 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...

  12. 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

  13. Bituminous sands : tax issues

    Energy Technology Data Exchange (ETDEWEB)

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

    2004-07-01

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

  14. 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.

  15. 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...

  16. 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.

  17. Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals

    OpenAIRE

    Overesch, Michael; Schreiber, Ulrich

    2006-01-01

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, since timing effects of tax depreciations are suppressed. However, it is shown that IAS 12 provides meaningful information if tax planning strategies are driven by statutory tax rate differences, e.g....

  18. 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...

  19. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

    This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The t...

  20. Hydrologic Conditions in Kansas, water year 2015

    Science.gov (United States)

    May, Madison R.

    2016-03-31

    The U.S. Geological Survey (USGS), in cooperation with Federal, State, and local agencies, maintains a long-term network of hydrologic monitoring sites in Kansas. In 2015, the network included about 200 real-time streamgages (hereafter referred to as “gages”), 12 real-time reservoir-level monitoring stations, and 30 groundwater-level monitoring wells. These data and associated analyses provide a unique overview of hydrologic conditions and help improve the understanding of Kansas’s water resources.Real-time data are verified by the USGS throughout the year with regular measurements of streamflow, lake levels, and groundwater levels. These data are used in protecting life and property; and managing water resources for agricultural, industrial, public supply, ecological, and recreational purposes. Yearly hydrologic conditions are characterized by comparing statistical analyses of current and historical water year (WY) data for the period of record. A WY is the 12-month period from October 1 through September 30 and is designated by the year in which it ends.

  1. Routine environment audit of the Kansas City Plant, Kansas City, Missouri

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-11-01

    This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  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. Real estate price peaks: a comparative overview

    CERN Document Server

    Röhner, B M

    2006-01-01

    First, we emphasize that the real estate price peaks which are currently under way in many industrialized countries (one important exception is Japan) share many of the characteristics of previous historical price peaks. In particular, we show that: (i) In the present episode real price increases are, at least for now, of the same order of magnitude as in previous episodes, typically of the order of 80 percent to 100 percent. (ii) Historically, price peaks turned out to be symmetrical with respect to the peak; soft landing, i.e. an upgoing phase followed by a plateau, has rarely (if ever) been observed. (iii) The inflated demand is mainly boosted by investors and high-income buyers. (iv) In the present as well as in previous episodes, the main engines in the upgoing phase have been the hot markets which developed in major cities such as London, Los Angeles, New York, Paris, San Francisco or Sydney. In our conclusion, we propose a prediction for real estate prices in the West of the United States over the peri...

  4. 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.)

  5. Master Limited Partnerships and Real Estate Investment Trusts: Opportunities and Potential Complications for Renewable Energy

    Energy Technology Data Exchange (ETDEWEB)

    Feldman, D.; Settle, E.

    2013-11-01

    Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs) are two proposed investment vehicles which have the potential to lower renewable energy assets' high cost of capital; a critical factor in the Department of Energy's goal for renewable energy to achieve grid-parity with traditional sources of electric generation. Due to current U.S. federal income tax laws, regulations, and administrative interpretations, REITs and MLPs cannot finance a significant portion of the cost of renewable energy assets. Efforts are underway to alter these rules by changing the definition of 'real property' (REIT) and 'qualified income' (MLP). However, even with rule changes, both investment vehicles have structural challenges to efficiently finance renewable energy assets. Among them are 1) effectively utilizing the U.S. federal income tax incentives; 2) administratively structuring the investments to not be overly onerous or complicated, given the potential for pooling a relatively large amount of small assets; and 3) attracting and retaining a large enough investment community to participate in the funding opportunities. This report summarizes these challenges so that if proposed federal changes are made, stakeholders have an understanding of the possible outcomes.

  6. Getting to no: how Kansas advocates derailed the Anthem steamroller.

    Science.gov (United States)

    2002-01-01

    A battle royale has taken shape in Kansas about the future of its Blue Cross and Blue Shield plan. This past February, Kansas Insurance Commissioner Kathleen Sebelius rocked the corporate health care establishment by refusing to allow Anthem Insurance Company to buy the state's independent Blue Cross and Blue Shield plan. Then in June, a state judge overturned her decision. Now the case is headed to appeals court, where Sebelius will seek to have her decision reinstated. At the heart of the legal wrangling is the unprecedented manner in which advocates have asserted consumer interests, raising issues that will persist long after the courts hand down a final ruling. States of Health looks at how consumer advocates have responded to the proposed Blues transaction, a process that has strengthened the health consumer voice in Kansas--and offers important lessons for advocates in other states as well.

  7. Xu Weiping: Pioneer in New Economy Real Estate

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

      In Xu's mind, ABP is different from real estate in its conventional sense.lt bears an analogy to a computer sustaining a network, in which real estate is hardware, resident companies (moving into ABP) are softwares, and the headquarters economy system is the network.……

  8. Xu Weiping: Pioneer in New Economy Real Estate

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    @@ In Xu's mind, ABP is different from real estate in its conventional sense.lt bears an analogy to a computer sustaining a network, in which real estate is hardware, resident companies (moving into ABP) are softwares, and the headquarters economy system is the network.

  9. State regulation of services in real estate market of Russia

    Directory of Open Access Journals (Sweden)

    Alexander Medovy

    2009-10-01

    Full Text Available The paper defines role of state in regulation framework of real estate market of Russia. Factors influencing on decreasing state regulatory level are analyzed. The author describes role and significance of administrative and economic methods of state regulation in real estate market. Some policy measures are recommended to improve regulatory environment.

  10. The Transmission of Real Estate Shocks Through Multinational Banks

    NARCIS (Netherlands)

    Bertay, A.C.

    2014-01-01

    Abstract: This paper investigates the credit supply of banks in response to domestic and foreign real estate price changes. Using a large international dataset of multinational banks, we find evidence of a significant transmission of domestic real estate shocks into lending abroad. A 1% decrease in

  11. Real estate development for a chaning user market

    NARCIS (Netherlands)

    Soeter, J.P.; De Jong, P.; Van de Water, T.

    2011-01-01

    The recent collapse of the non-residential real estate development & construction market rises the question, what the future demand will be for real estate space and how these will influence future development activities. The aim of this research is to provide a framework for stock-flow analysis and

  12. 15 CFR 806.11 - Estates, trusts, and intermediaries.

    Science.gov (United States)

    2010-01-01

    ... affiliate. (3) If a particular foreign direct investment in the United States is held, exercised... (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.11 Estates... direct investment, and the estate, not the beneficiary, is considered to be the owner. (b) A...

  13. Social caretakers and preventing crime on public housing estates

    NARCIS (Netherlands)

    Hesseling, R.B.P.

    1992-01-01

    The Dutch government stimulated the employment of social caretakers on public housing estates. Besides other measures, they should contribute to the prevention of crime and the improvement of the living conditions on these estates. The WODC has studied the effects of the introduction of social

  14. Real Estate Appraising. A Suggested Adult Education Course.

    Science.gov (United States)

    New York State Education Dept., Albany. Bureau of Continuing Education Curriculum Development.

    Developed to assist teachers of classes in real estate appraisal and to help students prepare for professional qualification, this guide presents 12 lessons which may be taught in 15 two-hour sessions. The twelve lessons are (1) The Appraisal of Real Estate, (2) Real Property Value, (3) Basic Principles of Real Property Value, (4) The Appraisal…

  15. The Council Estate: Representation, Space and the Potential for Performance

    Science.gov (United States)

    Beswick, Katie

    2011-01-01

    The image of the archetypal housing estate is often used in popular representation, from documentary and television to music video, to symbolise the urban "grit" of contemporary inner-city life. In the theatre, urban political and "working-class" drama has been set on or around estates in attempts to deconstruct or expose the…

  16. The Transmission of Real Estate Shocks Through Multinational Banks

    NARCIS (Netherlands)

    Bertay, A.C.

    2014-01-01

    Abstract: This paper investigates the credit supply of banks in response to domestic and foreign real estate price changes. Using a large international dataset of multinational banks, we find evidence of a significant transmission of domestic real estate shocks into lending abroad. A 1% decrease in

  17. The Council Estate: Representation, Space and the Potential for Performance

    Science.gov (United States)

    Beswick, Katie

    2011-01-01

    The image of the archetypal housing estate is often used in popular representation, from documentary and television to music video, to symbolise the urban "grit" of contemporary inner-city life. In the theatre, urban political and "working-class" drama has been set on or around estates in attempts to deconstruct or expose the impact of life on…

  18. Social caretakers and preventing crime on public housing estates

    NARCIS (Netherlands)

    Hesseling, R.B.P.

    1992-01-01

    The Dutch government stimulated the employment of social caretakers on public housing estates. Besides other measures, they should contribute to the prevention of crime and the improvement of the living conditions on these estates. The WODC has studied the effects of the introduction of social caret

  19. Real estate development for a chaning user market

    NARCIS (Netherlands)

    Soeter, J.P.; De Jong, P.; Van de Water, T.

    2011-01-01

    The recent collapse of the non-residential real estate development & construction market rises the question, what the future demand will be for real estate space and how these will influence future development activities. The aim of this research is to provide a framework for stock-flow analysis and

  20. FINANCIAMIENTO ESTATAL PARA LOS PROCESOS ELECTORALES MUNICIPALES

    Directory of Open Access Journals (Sweden)

    Alejandro Robles Leal

    2012-01-01

    Full Text Available A partir de un breve repaso de las últimas reformas jurídicas al régimen electoral, tanto del Código Municipal como del Código Electoral, el artículo describe el nuevo sistema de financiamiento estatal que se ha dispuesto para apoyar económicamente a los partidos políticos que participan en los procesos electorales municipales y que, antes de la entrada en vigencia del nuevo Código Electoral, no existía. Haciendo énfasis en las características legales de ese nuevo sistema de financiamiento, a partir de las diferencias con el sistema de financiamiento estatal para los partidos políticos que participan en los procesos electorales nacionales, refiere la jurisprudencia del TSE en la materia, destacando que la primera resolución del Tribunal, que ordenó girar recursos del Estado, fue precisamente para un partido político inscrito en el nivel cantonal. Finalmente, partiendo de la tesis de que la ausencia de financiamiento estatal para los procesos electorales municipales constituyó una barrera para la profundización democrática costarricense, por lo que su inclusión representa un avance en el fortalecimiento de los derechos políticos de la ciudadanía, los autores concluyen con algunas recomendaciones de carácter legislativo, con el fin de fortalecer este régimen de financiamiento, principalmente por la vía de su sistematización y equiparación con el financiamiento para procesos electorales nacionales, con la expectativa de robustecer las plataformas partidarias y profundizar, así, nuestra cultura democrática en el nivel local. Se anexa cuadro con la lista de los partidos políticos a los que ya se ordenó girar el financiamiento indicado, que desglosa los montos totales y porcentuales, así como los montos que no pudieron ser liquidados y que regresan al erario.

  1. Annual Report of Groundwater Monitoring at Centralia, Kansas, in 2012

    Energy Technology Data Exchange (ETDEWEB)

    LaFreniere, Lorraine M. [Argonne National Lab. (ANL), Argonne, IL (United States)

    2013-06-01

    Periodic sampling is performed at Centralia, Kansas, on behalf of the Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA) by Argonne National Laboratory. The sampling is currently (2009-2012) conducted in accord with a monitoring program approved by the Kansas Department of Health and Environment (KDHE 2009). The objective is to monitor levels of carbon tetrachloride contamination identified in the groundwater sitewide (Argonne 2003, 2004, 2005a), as well as the response to the interim measure (IM) pilot test that is in progress (Argonne 2007b). This report provides a summary of the findings for groundwater inspection in Centralia.

  2. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  3. 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 ev...

  4. 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...

  5. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  6. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    2009-01-01

    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 ta

  7. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

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

  8. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

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

  9. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

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

  11. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Science.gov (United States)

    2010-07-06

    ... 516 of the Tax Increase Prevention Reconciliation Act of 2005. These final regulations affect a broad... income taxes that is derived directly or indirectly from tax consequences or tax strategy described in... participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping...

  12. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

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

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

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

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

  14. 76 FR 30396 - Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended...

    Science.gov (United States)

    2011-05-25

    ... Financial Advisory Services LLP, Real Estate Consulting, Houston, TX; Amended Certification Regarding... of Deloitte Financial Advisory Services LLP, Real Estate Consulting, Houston, Texas (subject firm... Financial Advisory Services LLP, Real Estate Consulting, Houston, Texas who were adversely affected by a...

  15. 78 FR 24227 - Notice of Proposed Information Collection; Comment Request: Real Estate Settlement Procedures Act...

    Science.gov (United States)

    2013-04-24

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection; Comment Request: Real Estate Settlement... information: Title of Proposal: Real Estate Settlement Procedures Act (RESPA) Disclosures. OMB Control Number... 24 CFR part 3500, require real estate settlement service providers to give homebuyers certain...

  16. 75 FR 71724 - Real Estate Settlement Procedures Act (RESPA): Solicitation of Information on Changes in...

    Science.gov (United States)

    2010-11-24

    ... URBAN DEVELOPMENT Real Estate Settlement Procedures Act (RESPA): Solicitation of Information on Changes... currently operates within residential real estate mortgage transactions. HUD welcomes input from warehouse... operates within residential real estate mortgage transactions. HUD particularly seeks input from the...

  17. Portfolio Diversification Benefits Using Real Estate Investment Trusts - An Experiment with US Common Stocks, Equity Real Estate Investment Trusts, and Mortgage Real Estate Investment Trusts

    National Research Council Canada - National Science Library

    Rafiq Bhuyan; James L Kuhle; Talla Mohammed Al-Deehani; Munir Mahmood

    2015-01-01

    ...) and common stock in portfolio diversification. In particular, we examine the effects of risk-reduction benefits through diversifying among common stocks via Equity Real Estate Investment Trusts (EREITs...

  18. Fat Tax As An Alternative Tax In South Africa

    National Research Council Canada - National Science Library

    Lizelle Talbot; Sare Pienaar

    2012-01-01

    .... The aim of this study was to determine whether fat tax can be used as a tool to decrease the rising rate of obesity in South Africa and thus improve the general health of South Africans and to create...

  19. Tax Adjusted for Imported Equipment

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Ministry of Finance, Central Administration of Customs, and State Administration of Taxation of P.R. of China jointly issued a "Notice on the Lists Related to the Interim Provisions on the Adjustment of Import Tax Policy on Major Technical Equipment" (the Notice) on April 13rd to adjust the list of equipment catalog and merchandise attached to the "Interim Provisions on the Import Tax Policy on Major Technical Equipment", as well as the preferential scope and extent of the import tax on a number of major technical equipment.

  20. Advertising Model of Residential Real Estate Object in Lithuania

    Directory of Open Access Journals (Sweden)

    Jelena Mazaj

    2012-07-01

    Full Text Available Since the year 2000, during the period of economic growth, the real estate market has been rapidly expanding. During this period advertising of real estate objects was implemented using one set of similar channels (press advertising, Internet advertising, leaflets with contact information of real estate agents and others, however the start of the economic recession has intensified the competition in the market and forced companies to search for new advertising means or to diversify the advertising package. The article presents real estate property, as a product, one of the marketing components – including advertising, conclusions and suggestions based on conducted surveys and a model for advertising the residential real estate objects.Article in Lithuanian