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

Science.gov (United States)

2011-12-09

... Reform Act of 1984. The regulations affect qualified employee benefit plans, welfare benefit funds, and... gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax..., Excise, and Estate and Gift Taxes Effective Dates and Other Issues Arising Under the Employee Benefit...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Science.gov (United States)

2010-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Science.gov (United States)

2010-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

PROPOSED CHANGES TO TAX LAW IN SOUTH AFRICA: INTEREST-FREE LOANS AS A TOOLIN ESTATE PLANNING?

Directory of Open Access Journals (Sweden)

M. J. Preston

2016-07-01

Full Text Available Estate planning often involves the sale of an asset by an estate planner (the ownerof the asset to aninter vivostrust, as a related family trust. It also often happensthat the buying trust does not have the necessary funds to pay the purchase price.In this situation it is common practice to finance the sale by means of an interest-free loan agreement. The buying trust becomes the owner of the property, whilethe purchase price remains due and payable to the seller, without the loan amountaccruing interest. The result achieved by the estate planner is that potential furthergrowth of the asset soldis shifted to thetrust, resulting in an estate duty benefit forthe seller. The debate surrounding the use of the interest-free loan as an estateplanning tool has been polarised for years with most researchers concluding thatthe interest-free loan remains a useful estate planning tool. Doubts regarding theuse of such agreements and the trust for estate planning have recently neemrenewed. Since 2013, several statements by the different Ministers of Finance, intheir respective budget speeches, indicated that governmentwill propose taxavoidance legislation that will directly impact the taxation of trusts and connectedparties to a trust. This study will focus on the effect which the recent proposedchanges to the Income Tax Act (58 of 1962 might have on the use of interest-freeloans as an estate planning tool. The study is qualitative in nature with documentanalysis at its core. The main aim is to provide more clarity to estate planners inthis regard. The research concludes that the interest-free loan still has someadvantage as an estate planning tool, but if estate planning is done with only taxplanning and tax savings as motivation, that advantagemay disappear.

76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation

Science.gov (United States)

2011-12-13

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-128224-06] RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY...

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

... the date of his death to a fee for services rendered in a case not completed at the time of his death... this amount is $23,700 from which is subtracted a $75 credit for State death taxes leaving an estate...,200 was collected by X's son, who was the sole beneficiary of the estate. This amount was included...

26 CFR 20.2053-3 - Deduction for expenses of administering estate.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...

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

Directory of Open Access Journals (Sweden)

Warsono

2017-09-01

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

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...

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...

26 CFR 20.2031-1 - Definition of gross estate; valuation of property.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate... returned. Property shall not be returned at the value at which it is assessed for local tax purposes unless... by devise or inheritance, or by reason of death, form of ownership, or other conditions (including...

26 CFR 20.2032A-8 - Election and agreement to have certain property valued under section 2032A for estate tax purposes.

Science.gov (United States)

2010-04-01

... certain property valued under section 2032A for estate tax purposes. (a) Election of special use valuation... property included in an estate which is eligible for special use valuation, but sufficient property to... value qualified real property. The availability of special use valuation pursuant to this election is...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Science.gov (United States)

2010-04-01

... principal purpose) the avoidance of Federal income, estate, or gift tax. Section 301(b) of the Immigration... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Expatriation to avoid tax. 20.2107-1 Section 20... GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Nonresidents Not...

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 is...

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...

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...

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...

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. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

Public and Opinion Leader Willingness to Fund Obesity-Focused Policies in Kansas.

Science.gov (United States)

Schmitt, Carol L; Curry, Laurel E; Homsi, Ghada; Williams, Pamela A; Glasgow, LaShawn M; Van Hersh, Deanna; Willett, Jeffrey; Rogers, Todd

2017-08-01

Obesity increases the risk for leading causes of death, including cardiovascular disease and some cancers. Midwestern and southern states have the highest obesity rates-in Kansas, one in every three adults is obese. We compared the willingness of Kansas adults and opinion leaders to pay more in taxes to fund obesity prevention policies. In 2014, we asked a representative sample of 2,203 Kansas adults (response rate 15.7%) and 912 opinion leaders (response rate 55%) drawn from elected office and other sectors, including business and health, whether they would pay an additional $50 in annual taxes to support five policies that improve access to healthy foods and opportunities for physical activity. We used adjusted Wald tests to compare public and opinion leaders' responses, and regression analysis to assess whether differences in respondents' gender, age, location (urban/rural), race/ethnicity, and political stance affected results. Adjusting for demographic differences, Kansas adults were more willing than opinion leaders to pay $50 in taxes for each of the five policy interventions. This study demonstrates a willingness among residents of a fiscally conservative state to pay increased taxes for policies that could reduce population obesity rates. Health professionals, including nurses, can use these findings to educate policy makers in Kansas and geopolitically similar states about widespread public support for obesity prevention policies. Public health and other nurses could also apply our methods to assess support for obesity prevention policies in their jurisdictions.

26 CFR 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.

Science.gov (United States)

2010-04-01

... includible in the decedent's gross estate under section 2107(b) are to be added to the value on the date of... estate tax provisions), a preliminary notice must be filed on Form 705 if the value on the date of the..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

Tax duties and entry into the cadastre of real estates: Commentary following the decision of the Constitutional Court of Serbia

Directory of Open Access Journals (Sweden)

Cvetić Radenka

2013-01-01

Full Text Available This article describes what happened to the rule according to which it was not possible to register property and related rights into the registry on real estates without a prior fulfillment of tax duties related to the transfer of property rights, as well as tax duties in relation to inheritance and donations. Inadequacy of this rule and its incompatibility with our legal system has been assessed through its inconsistency with the Constitutional guarantee on the peaceful enjoyment of property, but also with the property law. Along the same lines the article follows the reasons given by the Constitutional Court in its decision on the inconsistency of the given rule with the Constitution in which the Constitutional Court opined that the rule that was struck down was also contrary to certain principles of the cadastre on real estates, such as the principle of the entry into cadastre. Regardless of the fact that the old rule significantly facilitated tax collection, this still cannot justify its existence and should not serve as the ground for a possible (third re-introduction of this rule into the system.

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Science.gov (United States)

2010-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

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...

Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

Directory of Open Access Journals (Sweden)

Rusna Oktaviyani

2017-11-01

Full Text Available This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.

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

Science.gov (United States)

2010-04-01

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

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. 55.4981-1 Section 55.4981-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

Family mineral estate planning in Saskatchewan: a primer for members of the oil and gas industry

International Nuclear Information System (INIS)

Elash, P.D.

1997-01-01

The estate and tax planning problems that are commonly encountered by private individuals who own mines and minerals situated in Saskatchewan were discussed. The basic concepts of legal ownership of mines and minerals, petroleum and natural gas leases, drilling licenses and spacing regulations were reviewed, followed by a summary of basic estate and tax planning strategies. These strategies emphasized the three fundamental objectives of estate and tax planning for family mineral holdings, namely (1) eliminating estate tax, (2) income splitting to minimize tax payable from year to year, and (3) title consolidation to simplify ownership. The various means by which an 'Estate Freeze' can be effected - sale/transfer to spouse and/or children, trust, incorporation, and subsequent sale of mineral assets to the corporation, and the basic tax planning instruments available to to the family mineral owner also have been addressed

26 CFR 20.2012-1 - Credit for gift tax.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed under...

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.

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...

26 CFR 20.6151-1 - Time and place for paying tax shown on the return.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and... the estate tax return is to be paid at the time and place fixed for filing the return (determined... place for filing the return, see §§ 20.6075-1 and 20.6091-1. For the duty of the executor to pay the tax...

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...

26 CFR 1.164-2 - Deduction denied in case of certain taxes.

Science.gov (United States)

2010-04-01

... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d.... (f) Federal duties and excise taxes. Federal import or tariff duties, business, license, privilege... in the conduct of any trade or business or, in the case of an individual for the production or...

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.

26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

Science.gov (United States)

2010-04-01

... at death, the executor of the decedent's estate is liable for the tax imposed on that direct skip by...) Direct skip. In the case of a direct skip, on or before the date on which an estate or gift tax return is... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Generation-skipping transfer tax return...

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.

Tax Expenditures in Croatia

Directory of Open Access Journals (Sweden)

Vjekoslav Bratić

2006-06-01

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

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...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Science.gov (United States)

2010-04-01

... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

Estate Planning for Forest Landowners What will Become of Your Timberland?

Science.gov (United States)

Harry L. Haney; William C. Siegel

1993-01-01

This book has been written to assist nonindustrial private landowners in addressing the considerations enumerated above. It is designed to provide a working knowledge of the Federal estate and gift tax law as it relates to estate planning for timberland owners. The unique character of timber assets is addressed in terms of the estate planning goals of a woodland owner...

26 CFR 1.318-3 - Estates, trusts, and options.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Estates, trusts, and options. 1.318-3 Section 1... (CONTINUED) INCOME TAXES Definitions; Constructive Ownership of Stock § 1.318-3 Estates, trusts, and options... illustrating the use of these factors and methods. (c) The application of section 318(a) relating to options...

RUSSIAN AND FOREIGN PRACTICE OF VALUATING MUNICIPAL REAL ESTATE

Directory of Open Access Journals (Sweden)

Oleg V. Likhomanov

2017-09-01

Full Text Available The authors analyze the real estate tax system of England, France, Germany, the USA, Canada, Sweden, Denmark, Holland, Spain, Portugal, Poland, Chile, Singapore, the Philippines, and Japan. The following activities are proposed with the aim of creating an effective system of municipal real estate management and improving the quality of local government: to organize the smooth functioning of full and timely accounting of the municipal real estate, the introduction of an automated registry system, including legal, technical, and economic components of records; to develop scientifically based optimal management solutions on the disposal of municipal property, in compliance with the balance of fiscal, investment and socially-oriented objectives in the course of operational management, transfer in use or trust, disposition, use as the authorized capital; to develop the optimal solutions for selecting strategies for achieving maximum economic efficiency and increasing investment attractiveness of municipal property; to exercise effective control over regulatory use of municipal property (especially land resources for its intended purpose; to organize work on reliable cadastral valuation of the property; to provide the state budget institutions for cadastral valuation established in the regions with qualified personnel from among the practicing independent appraisers; to engage independent appraisers for analysis and monitoring of real estate market with the aim of identifying pricing factors and ensuring reliable results, compliant with relevant market data; to completely eliminate the possibility of pressure by officials of local self-government bodies at the state budget institutions for the cadastral valuation to establish the desired orientations of the cadastral value. The authors propose to initiate the introduction of uniform date of establishment of the cadastral value on the territory of the Russian Federation with the aim of providing a

Immobili, patrimonio e imposte: alcune considerazioni. (Real estate, assets and taxes: some considerations

Directory of Open Access Journals (Sweden)

R. PALADINI

2013-12-01

Full Text Available Ci sono due proposizioni in Italia per le quale esiste un ampio consenso sia tra gli studiosi e tra i responsabili di politica economica . La prima è che , rispetto ad altri paesi , la pressione fiscale è relativamente bassa rispetto alla quota di spesa pubblica , e quindi aumentare il prelievo è necessario, oltre alle riduzioni di spesa . La seconda è che questo aumento di tassazione dovrebbe essere fatto in modo da non colpire i redditi dei lavoratori a reddito medio , su cui la pressione fiscale è già elevata ed è cresciuta notevolmente negli ultimi anni . Un aumento delle tasse nel settore immobiliare è quindi una proposta interessante e in effetti la riforma in questo settore è una delle questioni più dibattute negli ultimi anni . Nel presente lavoro l'autore offre diverse osservazioni per dimostrare come alcune delle scelte legate a questo tema, tuttavia , dovrebbero essere impostate in una visione più ampia che investe le opzioni più generali 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.JEL: H21, R38

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

Science.gov (United States)

2010-04-01

... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... estate owned and occupied in whole or in part by a mutual insurance company subject to the tax imposed by...

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 after close of taxable year. 1.858-1 Section 1.858-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1...

Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon

OpenAIRE

Hoon, Ilandi

2014-01-01

Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantia...

Real Property Tax - 2017

Data.gov (United States)

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

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...

America's Stake in the Estate Tax.

Science.gov (United States)

Botstein, Leon

2000-01-01

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

76 FR 71491 - Gross Estate; Election to Value on Alternate Valuation Date

Science.gov (United States)

2011-11-18

... 14 may be applicable to determine fair market value for Federal estate tax purposes. (iii... valuation period shall be added to the value of the entity on the alternate valuation date. The sum of the... Gross Estate; Election to Value on Alternate Valuation Date AGENCY: Internal Revenue Service (IRS...

31 CFR 356.32 - What tax rules apply?

Science.gov (United States)

2010-07-01

... political subdivision of a State, except for State estate or inheritance taxes and other exceptions as... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What tax rules apply? 356.32 Section...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

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

Science.gov (United States)

2012-07-24

... Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction AGENCY: Internal Revenue Service... tax. DATES: This correction is effective on July 24, 2012, and applies on and after June 25, 2012. FOR... Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes...

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

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Interest and additions to tax. 1.860-3 Section 1.860-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In...

78 FR 72393 - Net Investment Income Tax

Science.gov (United States)

2013-12-02

... of Article 23 (Relief from Double Taxation) of the 2006 United States Model Income Tax Convention... taxation of ANSTs at the lowest individual tax rate. Furthermore, section 646 treats all distributions, to... of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet...

The Challenges for Real Estate Mass Valuation and Taxation System for the Economic Stabilization of Latvia

OpenAIRE

Barvika, S; Rausis, A; Geipele, I

2012-01-01

The real estate tax policy, as well as a massive reform in the real estate mass valuation was among major reforms of the Latvian government in the financial crisis management plan. These reforms were supported by the International Monetary Fund and European Commission. One of the directions for economic recovery suggested by the lenders to Latvia was a reform of taxation system including reviewing of stagnated real property tax principles. This reform met total critici...

26 CFR 25.2512-7 - Effect of excise tax.

Science.gov (United States)

2010-04-01

... by a taxpayer and made the subject of gifts within a reasonable time after purchase, the purchase...-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-7 Effect of excise tax. If...

Dedicating new real estate transfer taxes for energy efficiency: A revenue option for scaling up Green Retrofit Programs

International Nuclear Information System (INIS)

Lester, T. William

2013-01-01

As the labor market in the U.S. remains weak, with high unemployment and sluggish job growth, policymakers at various levels of government are looking for new ways to support job growth and investment during an increasingly tight fiscal climate. Policies that promote the “Green Economy” in general and energy efficiency in particular remain politically popular as potential win–win solutions that will create jobs and curb greenhouse gas emissions. Yet, efforts to promote energy efficiency in the residential sector through rebates and incentives alone have yet to reach critical mass. This paper outlines a policy option for state and local governments to use real estate transfer taxes to generate stronger incentives for home buyers to undertake significant retrofit projects at the time of sale. The economic impact of the proposed energy efficiency transfer tax (EETT) is then modeled for the State of North Carolina, using standard input–output techniques. Ultimately, based on housing sales figures from 2010, a new EETT of 2.5 percent on home purchases would generate a net positive increase of approximately 3485 direct construction jobs and 5900 annually total jobs for the state. -- Highlights: •Proposes an Energy Efficiency Transfer Tax (EETT) to catalyze residential retrofits. •Models household behavioral response to an EETT. •Estimates induced energy efficiency investment levels in North Carolina. •Calculates net employment impacts of a hypothetical EETT. •Finds net impact of 5900 jobs and over $350 million in additional investment

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

76 FR 13932 - Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

Science.gov (United States)

2011-03-15

... approval of these safeguards by the IRS, as well as satisfaction of any other statutory requirements (such... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and... under section 6104(c) on the ASO's behalf by specifying in writing each person's name and job title, and...

26 CFR 302.1-4 - Computation of taxes.

Science.gov (United States)

2010-04-01

... the managing and renting of real estate in the United States by an agent of the Attorney General or of... the collection or operation thereof and any investment, sale, or other disposition and any payment or... property. In making any such tentative computation of income, profits, or estate tax, the gross income or...

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

Science.gov (United States)

2010-04-01

... son with the direction that the son bear the State death taxes on the bequest. The residuary estate... payable out of the residuary estate. The State imposed death taxes of $60,000 on the son's bequest and... Charitable deduction: Gross estate $925,000.00 Expenses, etc $25,000.00 Bequest to son 400,000.00 State death...

Thoughts on a comprehensive tax reform

Institute of Scientific and Technical Information of China (English)

Li Wanfu

2015-01-01

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

An investigation into the future of discretionary trusts in South Africa: An income tax perspective: Part 2

OpenAIRE

Brink, Sophia M.

2017-01-01

Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing several legislative measures during 2016/2017 to prevent individuals from using a trust to avoid estate duty (and donations tax to a certain extent). Unexpectedly, the 2016 draft Taxation Laws Amendment Bill and the final Amendment Bill did not give effect to any of these pr...

Creating real estate maps by using GIS: A case study of Atakum-Samsun/Turkey

Directory of Open Access Journals (Sweden)

Faik Ahmet Sesli

2015-12-01

Full Text Available Determining the real estate evaluations and reflecting them on taxations are among the most important economic resources of the developed countries. In Turkey, the system is not able to ground the real estate evaluations on scientific criteria yet, which causes various problems in applications regarding real estate evaluations (such as estate tax, expropriation, court surveillances and an important economic loss.Thus, it is required to generate tax-base real estate evaluation maps within the scope of the legal legislation in Turkey. This study aimed to generate a fast, up-to-date and dynamic evaluation map that would form a base for the real estate taxation. The closeness of real estates to the technical infrastructure and social equipment areas and their variety affect the real estate evaluations either positively or negatively and form the local benefit for real estates. This study determined the areas (such as main roads, green spaces, trading areas and urban attraction centers affecting the evaluations of real estates depending on their positions. In order to make position-based decisions about the data being stored in the Geographical Information System, the geographical data were questioned and monitored with analyses. The acquired data were exposed to necessary analyses in the relevant modules of the GIS programs, which enabled us to grade the factors affecting the evaluation for each parcel and try to generate real estate evaluation maps depending on the evaluation-effect factors to be selected as dynamics. Parcel-based real estate evaluations were determined by imposing vector-based cadastral maps on these maps being generated. In this study, a raster real estate evaluation map was generated in unstructured parcels of a sample neighborhood via the scoring method and with the help of the Multi-Criteria Decision-Making Analysis and both environmental and social factors. This system could enable us to question and analyze the features of

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......-assisted mass valuation, witch benefit from use of value maps. In Czech Republic, efforts have been made to adopt current tax policy goals, but improvements are still needed. The paper aims at supporting the current improvement process towards a market based system. It presents models, which describe aspects...... of the present Czech property tax system. A proposal for the future system focuses on the value map component. The described change depends on political involvement. This political activity is modelled as well. The hypothesis is that the two-level modelling effort enhances the change process by providing...

26 CFR 301.6861-1 - Jeopardy assessments of income, estate, gift, and certain excise taxes.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Jeopardy assessments of income, estate, gift..., Bankruptcy, and Receiverships Jeopardy § 301.6861-1 Jeopardy assessments of income, estate, gift, and certain... that the assessment or collection of a deficiency in income, estate, gift, or chapter 41, 42, 43, or 44...

31 CFR Appendix D to Part 359 - Tax Considerations

Science.gov (United States)

2010-07-01

... owner. (d) The purchase of a Series I savings bonds as a gift may have gift tax consequences for the... amended. The bonds are also subject to Federal and State estate, inheritance, gift, or other excise taxes... subsequently acquired, and to any other obligations purchased on a discount basis, such as savings bonds of...

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

Science.gov (United States)

2010-04-01

... trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-2...)) in excess of gross income, the excess is allowed under section 642(h)(2) as a deduction to the...

Inheritance tax planning at the end of life

OpenAIRE

Erixson, Oscar; Escobar, Sebastian

2018-01-01

There is a nongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people’s planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal...

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...

Should continued family firms face lower taxes than other estates?

OpenAIRE

Grossmann, Volker; Strulik, Holger

2008-01-01

Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost on the economy if firm continuation by less able heirs prevents entry into entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creat...

Cost segregation of assets offers tax benefits.

Science.gov (United States)

Grant, D A

2001-04-01

A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

The levying of capital gains tax at death

OpenAIRE

2013-01-01

LL.M. (Tax Law) Capital Gains Tax (“CGT”) was introduced with effect from 1 October 2001 by the insertion of section 26A and an Eighth Schedule into the Income Tax Act 58 of 1962, by the Taxation Laws Amendment Act 5 of 2001. Paragraph 40(1) of the Eight Schedule provides that a deceased person must, with certain exceptions, be treated as having disposed of his assets to his estate for proceeds equal to the market value of those assets as at the date of death. Paragraph 40(1A) of the Eight...

Artificial Neural Networks and the Mass Appraisal of Real Estate

Directory of Open Access Journals (Sweden)

Gang Zhou

2018-03-01

Full Text Available With the rapid development of computer, artificial intelligence and big data technology, artificial neural networks have become one of the most powerful machine learning algorithms. In the practice, most of the applications of artificial neural networks use back propagation neural network and its variation. Besides the back propagation neural network, various neural networks have been developing in order to improve the performance of standard models. Though neural networks are well known method in the research of real estate, there is enormous space for future research in order to enhance their function. Some scholars combine genetic algorithm, geospatial information, support vector machine model, particle swarm optimization with artificial neural networks to appraise the real estate, which is helpful for the existing appraisal technology. The mass appraisal of real estate in this paper includes the real estate valuation in the transaction and the tax base valuation in the real estate holding. In this study we focus on the theoretical development of artificial neural networks and mass appraisal of real estate, artificial neural networks model evolution and algorithm improvement, artificial neural networks practice and application, and review the existing literature about artificial neural networks and mass appraisal of real estate. Finally, we provide some suggestions for the mass appraisal of China's real estate.

The legacy of the Swedish gift and inheritance tax, 1884-2004

OpenAIRE

Ohlsson, Henry

2007-01-01

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century. The second is to focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. This episode has never before been discussed in the research literature. It gives an extremely clear illustration of behavioral response to taxes in general, and the impact of expectations of future tax increases in particular. ...

78 FR 72451 - Net Investment Income Tax

Science.gov (United States)

2013-12-02

... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. DATES: The proposed rule published December 5, 2012 (77 FR 72612), is...

Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

OpenAIRE

Canatay HACIKÖYLÜ

2016-01-01

There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 19...

An investigation into the future of discretionary trusts in South Africa: An income tax perspective: Part 2

Directory of Open Access Journals (Sweden)

Sophia M. Brink

2017-07-01

Full Text Available Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing several legislative measures during 2016/2017 to prevent individuals from using a trust to avoid estate duty (and donations tax to a certain extent. Unexpectedly, the 2016 draft Taxation Laws Amendment Bill and the final Amendment Bill did not give effect to any of these proposals, but introduced other less drastic measures to control the abuse of trusts for tax purposes, albeit with the same stated purpose. Aim: The main aim of the study was to clarify the reform proposals (albeit unclear and consequently based on certain assumptions and to compare the reform proposals with the final amendments. This comparison will shed some light on the fairness and appropriateness of the final amendments and, more importantly, on the possibility that the reform proposals published by National Treasury in February 2016 not included in the final amendments will be enacted in the future. This investigation will assist tax practitioners and taxpayers in effective tax and estate planning, given that the reform proposals and final amendments have a possible impact on the future of discretionary trusts in South Africa. Setting: This article examines existing literature in a South African income tax environment. Methods: In order to meet this objective a qualitative approach based on a literature study of pure theoretical aspects was used. Results and conclusion: It was found that should the reform proposals become law, many trusts would become ineffective from a tax-planning perspective and these changes might erode other benefits trusts offer, jeopardising the future of discretionary trusts in South Africa.

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Tax on transfers of residual interests to certain organizations. 1.860E-2 Section 1.860E-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860E-2...

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

Science.gov (United States)

2010-04-01

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

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...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements. Section 857... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Tax imposed by reason of the failure to meet...

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...

Science programs in Kansas

Science.gov (United States)

Kramer, Ariele R.; Kelly, Brian P.

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 23 locations; streamflow monitoring at more than 218 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.

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...

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...

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.

26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extensions of the grace period for foreclosure property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 § 5.856-1...

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...

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

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.

26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on undistributed income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE... ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

26 CFR 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns, time for filing gift tax returns for gifts made after December 31, 1981. 25.6075-1 Section 25.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

Introducing Kansas Lava

Science.gov (United States)

Gill, Andy; Bull, Tristan; Kimmell, Garrin; Perrins, Erik; Komp, Ed; Werling, Brett

Kansas Lava is a domain specific language for hardware description. Though there have been a number of previous implementations of Lava, we have found the design space rich, with unexplored choices. We use a direct (Chalmers style) specification of circuits, and make significant use of Haskell overloading of standard classes, leading to concise circuit descriptions. Kansas Lava supports both simulation (inside GHCi), and execution via VHDL, by having a dual shallow and deep embedding inside our Signal type. We also have a lightweight sized-type mechanism, allowing for MATLAB style matrix based specifications to be directly expressed in Kansas Lava.

The Substantive Scope of Double Tax Treaties - a Study of Article 2 of the OECD Model Conventions

OpenAIRE

Brandstetter, Patricia

2010-01-01

Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to prevent double taxation in the area of taxes on income and capital and taxes on estates, inheritances, and on gifts. The wording and structure of Article 2 give rise to a host of ambiguities, creating uncertainty for taxpayers reg...

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

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...

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...

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.

Science.gov (United States)

2010-04-01

... section 2519. (b) Failure of a person to exercise the right of recovery. (1) The failure of a person to... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case of... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

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...

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.

26 CFR 20.2002-1 - Liability for payment of tax.

Science.gov (United States)

2010-04-01

... the executor or administrator of the decedent's estate. This duty applies to the entire tax... possession of the executor or administrator. If there is no executor or administrator appointed, qualified... possession. See section 2203, defining the term “executor”. The personal liability of the executor or such...

75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Science.gov (United States)

2010-01-28

... continued input into the development and implementation of the Internal Revenue Service (IRS) strategy for...) academic (marketing, sales or technical perspectives), (10) trusts and estates, (11) tax exempt...

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...

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...

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...

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...

Kansas Energy Sources: A Geological Review

Science.gov (United States)

Merriam, D.F.; Brady, L.L.; Newell, K.D.

2012-01-01

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. ?? 2011 International Association for Mathematical Geology.

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...

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...

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.

Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato

Directory of Open Access Journals (Sweden)

Oscar Javier Cárdenas Rodríguez

2012-02-01

Full Text Available En este trabajo se propone una contribución especial y una regla fiscal para que el gobierno estatal determine, ex ante, el monto de subsidio ordinario que ha de otorgar cada ejercicio fiscal a la Universidad de Guanajuato. La ventaja de este mecanismo es la eliminación de la negociación presupuestal que se realiza año con año entre la Universidad, el Gobierno Estatal y el Congreso Local.An additional tax and a fiscal rule is proposed, in this paper, so that the Local Government determines, ex ante, the ordinary public subsidy it should give each fiscal year to the Universidad de Guanajuato. The advantage of this mechanism is the elimination of the budget negotiation that takes place yearly between the Universidad, the Local Government and the State Congress.

Kansas Agents Study Grain Marketing

Science.gov (United States)

Schoeff, Robert W.

1973-01-01

Author is an extension specialist in feed and grain marketing for Kansas State University. He describes a tour set up to educate members of the Kansas Grain and Feed Dealers' Association in the area of grain marketing and exporting. (GB)

Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

Directory of Open Access Journals (Sweden)

Canatay HACIKÖYLÜ

2016-12-01

Full Text Available There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 193 and the Corporate Tax Law No. 5520 will be abolished. Draft is aimed to regulate the procedures and principles regarding the income tax on the income of real persons and institutions. In this study, the current situation and the regulations of the draft will be discussed. Moreover, It will be evaluate whether the regulations in the draft law are sufficient. Suggestions will be put forth to determine and declare the real value of the property in order to achieve the intended objectives in draft.

Outsourcing by Real Estate investors: chances for real estate managers?

NARCIS (Netherlands)

Janssen, I.I.; Smits, M.

2008-01-01

In the Netherlands outsourcing real estate management by institutional investors is not generally accepted. Since real estate investment became common use by institutional investors about 1960, investors started their own real estate management departments. Only property management regarding daily

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.

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...

Possibilities Of Using Innovative Sources Of Information On Real Estate In The Spatial Data Collection Process

Directory of Open Access Journals (Sweden)

Kwartnik-Pruc Anita

2015-03-01

Full Text Available The register of land and buildings is an essential source of information on real estate. The use of cadastral data in land management is manifold, starting from spatial planning, through the calculation of taxes, the designation of real estate in land and mortgage registers, and finally, in real estate management. The accuracy of information from public records, i.e. the register of land and buildings, obtained by entities managing property has a direct impact on the correctness of the conducted processes of land management. Data necessary to determine the position of boundaries of cadastral parcels are taken from surveying documentation accepted into the national geodetic and cartographic resource database. If there is no such documentation, or the data contained therein are not reliable, information on the boundaries of cadastral parcels are obtained by means of field or photogrammetric surveys, preceded by the determination of the course of these boundaries.

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

Science.gov (United States)

2013-08-19

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket Nos. EL13-84-000] Kansas Municipal Energy Agency v. Sunflower Electric Power Corporation, Mid-Kansas Electric Company, LLC, Southwest... 306 of the Federal Power Act, 16 U.S.C. 824e and 825e and Rule 206 of the Federal Energy Regulatory...

Enactment of mandatory pharmacy technician certification in Kansas.

Science.gov (United States)

Lucas, Amber; Massey, Lindsay; Gill, Taylor; Burger, Gregory; Little, Jeff D

2016-02-01

The successful enactment of mandatory pharmacy technician certification in Kansas is described. In 2004, Kansas began requiring registration of all pharmacy technicians with the state board of pharmacy. Registration identified individuals working as pharmacy technicians but did not require any specific education or certification. In September 2012, the Kansas Board of Pharmacy created a task force of key stakeholders including pharmacists from multiple areas of practice, the University of Kansas School of Pharmacy, organizational leaders from the Kansas Council of Health-System Pharmacists (KCHP) and Kansas Pharmacists Association, and professional lobbyists. The goals of this task force were to research practices of technician certification in other states and to make recommendations to the state board of pharmacy on how Kansas could accomplish mandatory technician certification. The task force outlined the steps needed to achieve legislation that could be supported by the members. These topics included the creation of a technician trainee category, grandfathering certain technicians who had been practicing for a designated period of time, state board-approved exemptions, training requirements, age and education requirements, continuing-education requirements, and pharmacist:technician ratio. The recommendations were finalized at the August 2013 Kansas Pharmacy Summit, and the proposed legislation was introduced and passed during the 2014 legislative session. KCHP members learned many valuable lessons about advocacy and the legislative process with this initiative, including building relationships, working with legislators, and working with other professional organizations. The formation of a task force led to the successful passage of a bill granting the Kansas Board of Pharmacy the authority to issue regulations regarding mandatory pharmacy technician certification. Copyright © 2016 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

26 CFR 20.2013-4 - Valuation of property transferred.

Science.gov (United States)

2010-04-01

... follows: (1) By the amount of the Federal estate tax and any other estate, inheritance, legacy, or... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20... included in the transferor's gross estate for the purpose of the Federal estate tax (see sections 2031...

Tax reforms - taxes without tax laws

OpenAIRE

Varma, Vijaya Krushna Varma

2009-01-01

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

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)...

Site environmental report for calendar year 1992, Kansas City Plant, Kansas City, Missouri

International Nuclear Information System (INIS)

1993-05-01

The Kansas City Plant is a government-owned, contractor-operated facility. AlliedSignal and its predecessors have been the operating contractors since 1949. The principal operation performed at the Kansas City Plant is the manufacture of non-nuclear components for nuclear weapons. This activity involves metals and plastics machining, plastics fabrication, plating, microelectronics, and electrical and mechanical assembly. No radioactive materials are machined or processed. This report presents information and data pertaining to the environmental monitoring program and compliance with environmental standards

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...

Endangered Fish Species in Kansas: Historic vs Contemporary Distribution

Science.gov (United States)

Background/Question/Methods Kansas state has more freshwater fish species than other states in the west and northern US. Based on recent count, more than 140 fishes have been documented in Kansas rivers. And at least five are categorized as endangered species in Kansas (and thre...

History of natural flows--Kansas River

Science.gov (United States)

Leeson, Elwood R.

1958-01-01

Through its Water Resources Division, the United States Geological Survey has become the major water-resources historian for the nation. The Geological Survey's collection of streamflow records in Kansas began on a very small scale in 1895 in response to some early irrigation interest, Since that time the program has grown, and we now have about 21 350 station-years of record accumulated. A station-year of record is defined as a continuous record of flow collected at a fixed point for a period of one year. Volume of data at hand, however, is not in itself an, adequate measure of its usefullness. An important element in historical streamflow data which enhances its value as a tool for the prediction of the future is the length of continuous records available in the area being studied. The records should be of sufficient length that they may be regarded as a reasonable sample of what has gone before and may be expected in the future. Table 1 gives a graphical inventory of the available streamflow records in Kansas. It shows that, in general, there is a fair coverage of stations with records of about thirty-seven years in length, This is not a long period as history goes but it does include considerable experience with floods and droughts.Although a large quantity of data on Kansas streamflow has been accumulated, hydrologists and planning engineers find that stream flow information for many areas of the State is considerably less than adequate. The problem of obtaining adequate coverage has been given careful study by the Kansas Water Resources Board in cooperation with the U. S. Geological Survey and a report entitled "Development of A Balanced Stream-Gaging Program For Kansas", has been published by the Board as Bulletin No. 4, That report presents an analysis of the existing stream-gaging program and recommendations for a program to meet the rapidly expanding needs for more comprehensive basic data.The Kansas River is formed near Junction City, Kansas, by the

PLANNING OF THE MODERN ESTATE

Directory of Open Access Journals (Sweden)

Татьяна Борисовна Капкина

2017-08-01

Full Text Available Research objective - to reveal the main functional zones of the modern estate, their place in the territorial organization of estates taking into account typology of the estate, feature of use and level of economic development of a family. Are allocated a prefarmstead zone, entrance, economic and household structures, recreational, garden and garden cultures and a garden. The areas of functional zones depending on estate type are given. The complex solution of planning of the estate taking into account an external environment of the estate is proposed.

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.

26 CFR 20.6018-4 - Returns; documents to accompany the return.

Science.gov (United States)

2010-04-01

... inheritance, estate, legacy, or succession tax act, certified by a proper official of the foreign tax... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and... subject to the tax imposed by section 2107(a) (relating to expatriation to avoid tax), a copy of the...

Kansas Adult Observational Safety Belt Usage Rates

Science.gov (United States)

2011-07-01

Methodology of Adult Survey - based on the federal guidelines in the Uniform Criteria manual. The Kansas survey is performed at 548 sites on 6 different road types in 20 randomly selected counties which encompass 85% of the population of Kansas. The ...

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...

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

OpenAIRE

横山, 直子

2015-01-01

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

My Kansas Library on the Web

Science.gov (United States)

Moreland, Sharon

2009-01-01

In this article, the author, a technology consultant for the Northeast Kansas Library System (NEKLS), shares the story of how the Kansas Library on the Web (KLOW) program was created. KLOW's story begins with the initial startup fund finding and the enthusiasm of the six pilot libraries. The middle of the story has to do with building a flexible,…

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...

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...

ANALISIS RASIO ALTMAN MODIFIKASI PADA PREDIKSI KEBANGKRUTAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Directory of Open Access Journals (Sweden)

Anita Tri Widiyawati

2015-10-01

Full Text Available Penelitian ini bertujuan untuk mengetahui pengaruh rasio Altman Modifikasi terhadap prediksi kebangkrutan. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di BEI. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sejumlah 32 perusahaan property dan real estate yang menerbitkan laporan keuangannya selama tahun 2011-2013. Teknik analisis data menggunakan regresi logistik (logistic regression. Hasil penelitian menunjukkan bahwa: (1 working capital/total asset tidak berpengaruh terhadap prediksi kebangkrutan; (2 retained earning/total asset tidak berpengaruh terhadap prediksi kebangkrutan; (3 earning before interest and tax/total asset berpengaruh terhadap prediksi kebangkrutan; (4 market value of equity/book value of equity tidak berpengaruh terhadap prediksi kebangkrutan; (5 rasio Altman Modifikasi secara simultan berpengaruh terhadap prediksi kebangkrutan. Rasio Altman Modifikasi terbukti secara bersama-sama dapat digunakan untuk memprediksi kebangkrutan.

Regional features of the individual income tax

Directory of Open Access Journals (Sweden)

L. V. Demina

2016-01-01

Full Text Available Tax on income of physical persons according to the method of establishing refers to federal taxes, however, is the establishment of a regional peculiarities. Currently, in accordance with the distribution of taxes between the budgets of the order, the share of this tax in the regional budgets is directly dependent on the level and income level received by the population, to carry on activity in a particular area of the country. The article discusses the possibility of impact on the taxation of income of different categories of individuals from the regions. Since the tax on personal income has expressed toms-social orientation, in the Tax Code of the Russian Federation provided for the regions eligible for the establishment of a number of benefits for certain categories of taxpayers. This article describes the possible impact on the taxation of income of different categories of individuals from the regions by establishing incentives. The issues of granting tariff preferences income owners of private farms on the example of the Moscow region. An important social task of the state related to the support of family and birth rate increase, which is be implemented in the Russian Federation in the framework of the tax on personal income, is exemption from personal income tax funds regional maternal (family capital. The regional legislation can be traced virtually the same position on the determination of the number of children in the case of birth (adoption of which the inhabitants of the region there is a right to additional measures of state support and tax benefits. The data on the size of the analysis of the results of the regional maternity capital and the terms of its provision. We describe the benefits that the regions were able to provide 2016 individuals - payers of personal income tax on income from the sale of real estate. We consider the benefits that are currently install or may be establish by laws of subjects of federation in the

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

Science.gov (United States)

2010-06-25

... Estate Settlement Procedures Act (RESPA): Home Warranty Companies' Payments to Real Estate Brokers and... RESPA and HUD's implementing RESPA regulations, services performed by real estate brokers and agents as additional settlement services in a real estate transaction are compensable if the services are actual...

A Kansas Integrated Commercialization Information Network (KICIN).

Science.gov (United States)

Ambler, C.; And Others

A consortium of Kansas economic development service providers is building a web of virtual satellite offices that will demonstrate the delivery of economic development services in all areas of Kansas. These "offices" will use the Internet and a novel information delivery system to reach small and medium-sized businesses and individuals…

Pengaruh faktor ukuran, pertumbuhan, risiko keuangan, struktur aktiva dan non debt tax shield perusahaan terhadap struktur modal pada Bursa Efek Enam Negara ASEAN

OpenAIRE

Situmorang, Christina Verawaty

2015-01-01

The objective of the research was to analyze the influence of some factors such as measurement, growth, financial risk, assets structure, and non debt tax shield simultaneously and partially on the capital structure of a real estate company. The population was 285 real estate companies listed in the Stock Exchanges of six ASEAN countries : Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam in 2011, and 210 of them with 210 analysis units were used as the samples, using purposiv...

Public-supply water use in Kansas, 1990-2012

Science.gov (United States)

Kenny, Joan F.

2014-01-01

This fact sheet describes water-use data collection and quantities of surface water and groundwater diverted for public supply in Kansas for the years 1990 through 2012. Data used in this fact sheet are from the Kansas Department of Agriculture’s Division of Water Resources and the Kansas Water Office. Water used for public supply represents about 10 percent of all reported water withdrawals in Kansas. Between 1990 and 2012, annual withdrawals for public supply ranged from a low of 121 billion gallons in 1993 to a high of 159 billion gallons in 2012. Differences in annual withdrawals were associated primarily with climatic fluctuations. Six suppliers distributed about one-half of the total water withdrawn for public supply, and nearly three-quarters of the surface water. Surface water represented between 52 and 61 percent of total annual withdrawals for public supply. The proportion of surface water obtained through contracts from Federal reservoirs increased from less than 5 percent in the 1990s to 8 percent in 2011 and 2012. More than 99 percent of the reported water withdrawn for public supply in Kansas in 2012 was metered, which was an increase from 92 percent in 1990. State population increased steadily from 2.5 million people in 1990 to 2.9 million in 2012. Recent estimates indicate that about 95 percent of the total population was served by public water supply; the remainder obtained water from other sources such as private wells. Average per capita water use as calculated for State conservation planning purposes varied by region of the State. The smallest regional average water use for the years 1990–2012 was 98 gallons per person per day in easternmost Kansas, and the largest regional average water use was 274 gallons per person per day in westernmost Kansas.

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…

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...

Aerial gamma ray and magnetic survey: Kansas City Quadrangle of Kansas and Missouri. Final report

International Nuclear Information System (INIS)

1980-11-01

The Kansas City quadrangle covers approximately 7400 square miles in northwestern Missouri and northeastern Kansas. It overlies the southeastern edge of the Forest City Basin, which contains predominantly Paleozoic sediments. Permian and Pennsylvanian formations cover much of the surface, but Quaternary sedimentation dominates certain regions of the quadrangle. A search of available literature revealed no known uranium deposits. A total of 102 uranium anomalies were detected and are discussed briefly. None were considered significant and all appear to be related to cultural features. Magnetic data appears to correlate directly with underlying Precambrian material

26 CFR 20.2053-8 - Deduction for expenses in administering property not subject to claims.

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER... property included in a decedent's gross estate for estate tax purposes but not included in his probate... determining the extent to which trustee's commissions, attorney's and accountant's fees, and miscellaneous...

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...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Science.gov (United States)

2010-04-01

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

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.

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...

40 CFR 81.251 - Northeast Kansas Intrastate Air Quality Control Region.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 17 2010-07-01 2010-07-01 false Northeast Kansas Intrastate Air... Air Quality Control Regions § 81.251 Northeast Kansas Intrastate Air Quality Control Region. The Northeast Kansas Intrastate Air Quality Control Region consists of the territorial area encompassed by the...

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...

26 CFR 20.2013-2 - “First limitation”.

Science.gov (United States)

2010-04-01

..., inheritance, legacy, succession, or similar death taxes imposed by, and paid to, any taxing authority, whether... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-2 “First...

Compare. An analysis of jurisprudence of the Dutch Real Estate Appraisal in relation with the vicinity of wind turbines

International Nuclear Information System (INIS)

Berenschot, J.H.M.

2005-11-01

The central question in this report concerns the impact of recent judgements with regard to the devaluation of houses as a result of wind turbines in the vicinity of those houses. More specific: does the installation of wind turbines near houses effect the so-called Real Estate Appraisal tax for those houses. From four cases it appears that three aspects are important: noise pollution, cast shadow hindrance and visual hindrance, caused by wind turbines [nl

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...

The Marketing Performance of Illinois and Kansas Wheat Farmers

OpenAIRE

Dietz, Sarah N.; Aulerich, Nicole M.; 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...

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.

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.

Change detection using Landsat images and an analysis of the linkages between the change and property tax values in the Istanbul Province of Turkey.

Science.gov (United States)

Canaz, Sibel; Aliefendioğlu, Yeşim; Tanrıvermiş, Harun

2017-09-15

In this study, the Istanbul Province was monitored using Landsat 5 TM, MSS, Landsat 7 ETM+, and Landsat 8 OLI imagery from the years 1986, 2000, 2009, 2011, 2013, and 2015 in order to assess land cover changes in the province. The aim of the study was to classify manmade structures, land, green, and water areas, and to observe the changes in the province using satellite images. After classification, the images were compared in selected years to observe land cover. Moreover, these changes were correlated with the property tax values of Istanbul by years. The findings of the study showed that manmade structure areas increased while vegetation areas decreased due to rapid population growth, urbanization, and industrial and commercial development in Istanbul. These changes also explain the transformation of land from rural and natural areas to residential use, and serve as a tool with which to assess land value increments. Land value capturing is critical for the analysis of the linkages between the changes in land cover, and for assessing land transformation and urban growth. Due to inadequate market data, real estate tax values were used to analyze the linkages between detection changes, land cover, and taxation. In fact, the declared tax values of land owners are generally lower than the actual market values and therefore it is not possible to transfer the value increasing of land in urban areas by using property taxation from the owner to local and central governments. The research results also show that the integration of remote sensing results with real estate market data give us to determine the tax base values of real estate more realistically. Copyright © 2017 Elsevier Ltd. All rights reserved.

26 CFR 20.2201-1 - Members of the Armed Forces dying during an induction period.

Science.gov (United States)

2010-04-01

... TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954... estate tax as defined in section 2011(d) does not apply to the transfer of the taxable estate of a..., disease, or injury suffered while serving in such a combat zone and while in line of duty, by reason of a...

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Science.gov (United States)

2010-04-01

... attributable to farm, etc., valuation. 20.6324B-1 Section 20.6324B-1 Internal Revenue INTERNAL REVENUE SERVICE... attributable to farm, etc., valuation. (a) General rule. In the case of an estate of a decedent dying after December 31, 1976, which includes any interest in qualified real property, if the executor elects to value...

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.

Heterogeneous Investors, Negotiation Strength & Asset Prices in Private Markets: Evidence from Commercial Real Estate

Directory of Open Access Journals (Sweden)

David C. Ling

2013-08-01

Full Text Available We examine the impact of heterogeneous investors with asymmetric bargaining positions on transaction prices in private commercial real estate markets. Using a dataset that contains nearly 100,000 commercial real estate transactions during 1997-2009, we examine the extent to which common conditions of sale and buyer characteristics affect bargaining power and negotiated prices. We find that tax-motivated buyers seeking to complete a delayed Section 1031 exchange pay an average price premium of 12.5% when purchasing smaller properties. However, these price premiums for exchange motivated buyers are not observed among more expensive properties. We find strong evidence that out-of-state buyers pay significantly more (8 - 11% premium for commercial properties than in-state buyers. Consistent with our expectations, we find that sellers of distressed properties negotiate significantly lower transaction prices (13 - 15% discount than sellers of non-distressed properties, all else equal. Finally, we find evidence that REITs pay price premiums between 14 - 16% for office and industrial and retail properties. Our results strongly support the notion that relative bargaining power influences negotiated transaction prices.

Pick-N-Pull Auto Dismantlers, Kansas City, LLC Inc.

Science.gov (United States)

The EPA is providing notice of a proposed Administrative Penalty Assessment against Pick-N-Pull Auto Dismantlers, Kansas City, LLC, a subsidiary of Schnitzer Steel Industries, Inc., for alleged violations at its facilities at 8012 East Truman Rd., Kansas C

26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

Science.gov (United States)

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... during the settlement of the estate arising from fires, storms, shipwrecks, or other casualties, or from...

26 CFR 20.2014-3 - “Second limitation”.

Science.gov (United States)

2010-04-01

... purposes. Thus, if Country X imposes a tax on the inheritance of a surviving spouse at a 10-percent rate... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-3 “Second limitation”. (a) The amount of the Federal estate tax attributable to particular property situated...

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...

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.

KANSAS KIDS COUNT Data Book, 2000: Kansas Children at Risk.

Science.gov (United States)

Kansas Action for Children, Inc., Topeka.

This KIDS COUNT Data Book provides state and county data on the well-being of Kansas' children. The statistical portrait is based on 22 indicators of well-being: (1) births to single teens; (2) children living in poverty; (3) children receiving free school meals; (4) children in families receiving economic assistance; (5) childhood deaths; (6)…

26 CFR 20.2014-5 - Proof of credit.

Science.gov (United States)

2010-04-01

... each inheritance or succession tax. (c) In addition to the information required under paragraphs (a... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-5 Proof of...

The Significance of Malaysian Real Estate Research Agenda

Directory of Open Access Journals (Sweden)

Muhammad Najib Razali

2011-12-01

Full Text Available This paper investigates research agenda by the Malaysian real estate researchers (MRERs. This study adopts a deskwork approach by examining research papers published in leading real estate journals, both international and local and papers presented in main real estate conferences from 1997 to 2010. In addition, the number of research papers published and presented were also assessed from several main real estate research journals in the US, UK, Asia/Australia and Malaysia and conferences such as American Real Estate Society (ARES, European Real Estate Society (ERES, Pacific Rim Real Estate Society (PRRES, Asian Real Estate Society (AsRES and local conference; International Real Estate Research Symposium (IRERS. The study indicates that the Malaysian real estate researchers (MRERs have made a positive contribution to the global real estate research. Nevertheless, there is still more effort needed in order to compete in the global real estate research agenda. It is anticipated that this trend will change since the Malaysian government has emphasised on improving the quality of higher learning institutions' for which research and publication will be the main agenda. The contribution from MRERs will significantly improve Malaysian universities standing in global ranking.

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

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...

建筑业营改增后的挑战及对策%Challenges and Countermeasures of the Construction Industry after replacing the Business Tax with a Value-added Tax

Institute of Scientific and Technical Information of China (English)

张辰旭

2017-01-01

2016年3月24日,国家税务总局颁布了《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),决定从2016年5月1日起,将金融业、建筑业、房地产业、生活服务业由营业税改征增值税.建筑业作为我国支柱产业,由于建筑工程项目分布范围广,分支机构多,管理链条长等原因,使企业在进行营改增工作时面临增值税管理与税务筹划的双重挑战.根据建筑行业营改增后的政策,从会计核算,税务筹划,经营管理等方面提出解决方案,期望为促进营改增平稳过渡提供一些借鉴.%In March 24, 2016, the State Administration of Taxation issued the "notice on the full implementation of business tax VAT pilot" , from May 1, 2016, the financial industry, construction industry and real estate industry, life service industry replace the business tax with a value-added tax.As a pillar industry in our country, the wide range of construction projects, many branches, managing complex and other factors make the enterprises to face the double challenges of value added tax management and tax planning in the course of the Change from Business Tax to Value-Added Tax.According to the construction industry policy of the Change from Business Tax to Value-Added Tax, from accounting, tax planning, management put forward solutions, hoping to promote the smooth transition of the Change from Business Tax to Value-Added Tax to provide some reference.

Competent ownership in real estate business

OpenAIRE

Timo Sneck

2001-01-01

The real estate businessñproject Competent Ownership (Oskito)î focuses on the role of ownership within the real estate industry. Ownership acts as the core upon which , the competitive advantages of real estate industry are for the most based. The project studies specific real estate business issues, especially îentities of possessionî that are large enough to allow the development of specialised businesses. The project is of current interest as the next phase of growth of the Finnish informa...

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. ...

Real Estate Agent Commission Disputes

Directory of Open Access Journals (Sweden)

Anida Duarte

2015-06-01

Full Text Available The purpose of this study was to examine the relationship among Procuring Cause Law, real estate agent years of experience, and real estate commission disputes. A pilot survey was conducted in the southwestern United States among real estate agents, realtor(s, and brokers. After testing the hypothesis, the decision was made to fail to reject the hypothesis and conclude that real estate agent experience and not Procuring Cause Law produced favorable outcomes in disputes. As a result, the following recommendations were made: (a Agency seller and buyer’s agreements should be used in each transaction to avoid disputes, (b proper expectations and guidelines should be reviewed prior to starting any real estate transaction, (c a checklist may assist in the assurance that all valuable information is reviewed, (d agents could benefit from fully understanding Procuring Cause Law and sharing this information with their clients, (e state and national regulatory requirements of the law could be modified for easier understanding and use, and (f consumers who willfully violate the law could be subject to monetary penalties.

Legal System Building of Personal Housing Property Tax in China%我国个人住房房产税法律制度的构建

Institute of Scientific and Technical Information of China (English)

陈雪; 张岱渭

2014-01-01

Personal housing property tax can raise the holding costs of houses ,curb the speculation of housing directly ,and by which way it have an important role of curb high housing prices .Personal housing property tax can also provide stable local finance ,and make social w ealth distribution fair .Chi-na should build legal system of personal housing property tax ,coordinate the relationship between per-sonal housing property tax and land transfer fund ,establish the real estate tax system of “high main-tain ,low flow” ,and formulate unified “Property Tax Law” .To provide the conditions for personal housing property tax ,China also should establish a unified registration system of real estate ,and im-prove the legal system of property assessment .%开征个人住房房产税可以提高住房持有成本，直接遏制住房投机，对抑制高房价有重要作用。个人住房房产税还可以提供稳定的地方财政来源，促进社会财富公平分配。我国应当构建个人住房房产税法律制度，处理好个人住房房产税与土地出让金的关系，实行“高保有、低流转”的房地产税制，制定统一的《房产税法》。我国还应当建立不动产统一登记法律制度、完善房产评估法律制度，为个人住房房产税全面征收提供条件。

The Effect of Corporate Tax Avoidance on the Level of Corporate Cash Holdings: Evidence from Indonesian Public Listed Companies

Directory of Open Access Journals (Sweden)

Muhammad Irham Kurniawan

2017-12-01

Full Text Available This study aims to examine the effect of corporate tax avoidance to the corporate cash holdings. Recent tax avoidance research found that tax avoidance is able to facilitate managerial rent extraction in the form of transfer of resources owned by the company. This study attempts to test how the relationship of tax avoidance with the amount of cash held by the company. The sample consists of 46 non-financial, non-property, non-real estate and non-construction companies from 2009-2016, with a total 368 observations. The study uses two different cash holdings measures to test the robustness of the research results. This study cannot find evidence that tax avoidance have a significant relationship to the level of cash holdings in public companies in Indonesia. Both measurements of cash holdings gave the same conclusions to the results of the study. This study provides an insight that agency theory in the context of tax avoidance and corporate cash holdings in developing countries such as Indonesia needs to be explored further as the agency conflict in Indonesia as a developing country is more principal-principal conflicts.

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

OpenAIRE

Murray, Matthew N.

1997-01-01

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

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.

76 FR 63940 - Kansas; Major Disaster and Related Determinations

Science.gov (United States)

2011-10-14

... follows: I have determined that the damage in certain areas of the State of Kansas resulting from flooding... Act for Public Assistance and Hazard Mitigation will be limited to 75 percent of the total eligible... declaration of a major disaster for the State of Kansas (FEMA-4035-DR), dated September 23, 2011, and related...

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

OpenAIRE

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

2001-01-01

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

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-01-01

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

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-06-01

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

26 CFR 20.2056A-8 - Special rules for joint property.

Science.gov (United States)

2010-04-01

...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20... was acquired by the decedent and the other joint owner by gift, bequest, devise or inheritance. If the...

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...

Kansas State Briefing Book on low-level radioactive waste management

International Nuclear Information System (INIS)

1981-07-01

The Kansas State Briefing Book is one of a series of state briefing books on low-level radioactive waste management practices. It has been prepared to assist state and federal agency officials in planning for safe low-level radioactive waste disposal. The report contains a profile of low-level radioactive waste generators in Kansas. The profile is the result of a survey of radioactive material licensees in Kansas. The briefing book also contains a comprehensive assessment of low-level radioactive waste management issues and concerns as defined by all major interested parties including industry, government, the media, and interest groups. The assessment was developed through personal communications with representatives of interested parties, and through a review of media sources. Lastly, the briefing book provides demographic and socioeconomic data and a discussion of relevant government agencies and activities, all of which may affect waste management practices in Kansas

Examination of Estate Marketing Practices in Ikeja, Lagos, Nigeria

Directory of Open Access Journals (Sweden)

Joseph Oyewale Oyedeji

2017-09-01

Full Text Available Estate marketing is an aspect of the profession of Estate Surveying and Valuation in Nigeria. Previous studies on estate marketing identified that there are challenges affecting estate marketing and the resultant effect on these challenges affects the credibility of the profession of Estate Surveying and Valuation in Nigeria. This necessitates the need to examine the practice of estate marketing in Nigeria. This study examined estate marketing practice among estate surveyors and valuers in Ikeja, Lagos Nigeria. The sample size for the study is the 64 registered Estate Surveying and Valuation firms in the study area. Data gathered were analyzed using descriptive statistics and 5-point likert ordinal scale. Findings from the study revealed that the use of brochure or bulletin is the most common estate marketing method in the study area. Also, it was revealed from the study that the use of press is the most cost effective method of estate marketing in the study area. The study identified the various challenges of estate marketing. However, collection of double professional fees is the most prevalent challenge of estate marketing in the study area. Finally, aggressive marketing which leads to unethical practices is the most prevalent mitigating measures adopted by Estate Surveyors and Valuers in the study area. Recommendations were made on how to review the ethical regulations guiding the practice of Estate Surveying and Valuation which will consequently improve marketing in the study area.

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...

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...

Fate and transport of cyanobacteria and associated toxins and taste-and-odor compounds from upstream reservoir releases in the Kansas River, Kansas, September and October 2011

Science.gov (United States)

Graham, Jennifer L.; Ziegler, Andrew C.; Loving, Brian L.; Loftin, Keith A.

2012-01-01

Cyanobacteria cause a multitude of water-quality concerns, including the potential to produce toxins and taste-and-odor compounds. Toxins and taste-and-odor compounds may cause substantial economic and public health concerns and are of particular interest in lakes, reservoirs, and rivers that are used for drinking-water supply, recreation, or aquaculture. The Kansas River is a primary source of drinking water for about 800,000 people in northeastern Kansas. Water released from Milford Lake to the Kansas River during a toxic cyanobacterial bloom in late August 2011 prompted concerns about cyanobacteria and associated toxins and taste-and-odor compounds in downstream drinking-water supplies. During September and October 2011 water-quality samples were collected to characterize the transport of cyanobacteria and associated compounds from upstream reservoirs to the Kansas River. This study is one of the first to quantitatively document the transport of cyanobacteria and associated compounds during reservoir releases and improves understanding of the fate and transport of cyanotoxins and taste-and-odor compounds downstream from reservoirs. Milford Lake was the only reservoir in the study area with an ongoing cyanobacterial bloom during reservoir releases. Concentrations of cyanobacteria and associated toxins and taste-and-odor compounds in Milford Lake (upstream from the dam) were not necessarily indicative of outflow conditions (below the dam). Total microcystin concentrations, one of the most commonly occurring cyanobacterial toxins, in Milford Lake were 650 to 7,500 times higher than the Kansas Department of Health and Environment guidance level for a public health warning (20 micrograms per liter) for most of September 2011. By comparison, total microcystin concentrations in the Milford Lake outflow generally were less than 10 percent of the concentrations in surface accumulations, and never exceeded 20 micrograms per liter. The Republican River, downstream from

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).

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

Directory of Open Access Journals (Sweden)

MUSTAFA ALİ SARILI

2013-05-01

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

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...

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.

Kansas business plan for commercial vehicle operations using intelligent transportation systems

Science.gov (United States)

1998-04-29

This state business plan is the product of a cooperative effort between state agencies, the Federal Highway Administration, Kansas Turnpike Authority, and the Kansas Motor Carrier Association. The plan represents a shared commitment to move forward w...

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...

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 shall...

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.

Residential Energy Efficiency Potential: Kansas

Energy Technology Data Exchange (ETDEWEB)

Wilson, Eric J [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-11-02

Energy used by Kansas single-family homes that can be saved through cost-effective improvements. Prepared by Eric Wilson and Noel Merket, NREL, and Erin Boyd, U.S. Department of Energy Office of Energy Policy and Systems Analysis.

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 the...

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...

Technical life cycle of real estates

OpenAIRE

Taina Koskelo

2001-01-01

Real estate business is developing fast. Development needs are challenging because of interdiciplinariness and diverseness of the branch. The main mission of real estate business is to provide premises for its customers. Designers are planning the buildings, contractors are building them and owners are supplying premises for users. During the use the real estate market needs different kinds of facilitating services directed to users or owner of buildings. Facilities Management services (FM) c...

Hemoglobin Kansas found by electrophoretic diagnosis in Brazil Hemoglobina Kansas diagnosticada através de eletroforese no Brasil

Directory of Open Access Journals (Sweden)

Claudia R. Bonini-Domingos

2002-03-01

Full Text Available Some hemoglobin variants with abnormal oxygen affinity have been reported so far from various regions of the world. They can be classified by their oxygen affinity and 15 variants with low oxygen affinity have been reported. A number of hemoglobin mutants which show an abnormal affinity for oxygen have been reported, but only few cases of hemoglobin Kansas. All cases reported so far are from Japan or in Japanese families. In this paper we describe a Brazilian patient with cyanosis and hemoglobin Kansas diagnosed by an electrophoretical procedure.Hemoglobinas variantes com afinidade anormal ao oxigênio têm sido encontradas em várias partes do mundo. Pela sua afinidade ao oxigênio, estas hemoglobinas variantes têm sido classificadas e 15 variantes com baixa afinidade relatadas. Numerosas hemoglobinas mutantes com afinidade anormal têm também sido relatadas, mas somente poucos casos de Hemoglobina Kansas. Os casos são de pacientes procedentes do Japão, ou de famílias com descendentes japoneses. Neste relato descrevemos um paciente com manifestações de cianose que teve o seu diagnóstico confirmado através da eletroforese.

Green pastures: Do US real estate prices respond to population health?

Science.gov (United States)

Nau, Claudia; Bishai, David

2018-01-01

We investigate whether communities with improving population health will subsequently experience rising real estate prices. Home price indices (HPIs) for 371 MSAs from 1990 to 2010 are regressed against life-expectancy five years prior. HPIs come from the Federal Housing Finance Agency. Life expectancy estimates come from the Institute of Health Metrics. Our analysis uses random and fixed effect models with a comprehensive set of controls. Life expectancy predicted increases in the HPI controlling for potential confounders. We found that, this effect varied spatially. Communities that invest their revenue from property taxes in public health infrastructure could benefit from a virtuous cycle of better health leading to higher property values. Communities that do not invest in health could enter vicious cycles and this could widen geospatial health and wealth disparities. Copyright © 2017 Elsevier Ltd. All rights reserved.

Texas Real Estate Curriculum Workshop Summary Report.

Science.gov (United States)

Lyon, Robert

The Texas Real Estate Research Center-Texas Education Agency (TRERC-TEA) curriculum workshop was attended by over 40 participants representing 26 Texas community colleges. These participants divided into eight small groups by real estate specialty area and developed curriculum outlines and learning objectives for the following real estate courses:…

77 FR 24147 - Drawbridge Operation Regulation; Mile 359.4, Missouri River, Kansas City, MO

Science.gov (United States)

2012-04-23

... Operation Regulation; Mile 359.4, Missouri River, Kansas City, MO AGENCY: Coast Guard, DHS. ACTION: Notice... River, mile 359.4, at Kansas City, Missouri. The deviation is necessary to allow the replacement of... Railroad Drawbridge, across the Missouri River, mile 359.4, at Kansas City, Missouri to remain in the...

Tax Havens: International Tax Avoidance and Evasion

OpenAIRE

Gravelle, Jane G.

2009-01-01

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

40 CFR 131.34 - Kansas.

Science.gov (United States)

2010-07-01

... Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) WATER PROGRAMS WATER QUALITY STANDARDS Federally Promulgated Water Quality Standards § 131.34 Kansas. (a) In addition to the State-adopted use... Creek 10270102 88 Secondary Contact Recreation Sand Creek 10270102 65 Secondary Contact Recreation...

77 FR 72737 - Drawbridge Operation Regulation; Mile 359.4, Missouri River, Kansas City, MO

Science.gov (United States)

2012-12-06

... Operation Regulation; Mile 359.4, Missouri River, Kansas City, MO AGENCY: Coast Guard, DHS. ACTION: Notice... River, mile 359.4, at Kansas City, Missouri. The deviation is necessary to allow the replacement of 64... deviation for the Harry S. Truman Railroad Drawbridge, across the Missouri River, mile 359.4, at Kansas City...

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

OpenAIRE

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

2014-01-01

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

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…

26 CFR 20.2031-3 - Valuation of interests in businesses.

Science.gov (United States)

2010-04-01

... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2031-3... copies of reports of examinations of the business made by accountants, engineers, or any technical...

Concept of Tax Advising Within Tax Optimization

OpenAIRE

Svitlana Bychkova; Makarova Nadiya

2013-01-01

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

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

OpenAIRE

Feller, Anna; Schanz, Deborah

2014-01-01

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

26 CFR 20.2040-1 - Joint interests.

Science.gov (United States)

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross Estate § 20.2040-1 Joint interests. (a... owner or owners by gift, devise, bequest, or inheritance, the decedent's fractional share of the...

Kansas Kids Count Data Book, 1998. A Project of Kansas Action for Children.

Science.gov (United States)

Kansas Action for Children, Inc., Topeka.

The Kids Count Data Book examines trends in the well-being of Kansas children. The statistical portrait is based on trends in 22 indicators of child well-being, grouped into 5 areas: (1) economic well-being--births to single teens, free school meals, family economic assistance, child poverty rates; (2) physical health and safety--childhood deaths,…

Kansas Kids Count Data Book, 1999. A Project of Kansas Action for Children.

Science.gov (United States)

Kansas Action for Children, Inc., Topeka.

The Kids Count Data Book examines trends in the well-being of Kansas children. This statistical portrait is based on trends in 22 indicators of child well-being, grouped into 5 areas: (1) economic well-being--births to single teens, child poverty rates, free school meals, and family economic assistance; (2) physical health and safety--childhood…

Structural nature of the Humboldt fault zone in northeastern Nemaha County, Kansas

International Nuclear Information System (INIS)

Stander, T.W.

1989-01-01

The Kansas Geological Survey has conducted a major re-evaluation of the geology and seismicity of Kansas in connection with design criteria for dams, nuclear-power plants, and other earthquake-sensitive structures. Northeast Kansas was chosen as a study area because of the concentration of seismic activity and the stratigraphic evidence for the maximum amount of vertical displacement of the humboldt fault. This study determines the nature of the deformation on the Humboldt fault and resolves its lateral position and total vertical throw in the near-surface

Does More Progressive Tax Make Tax Discipline Weaker?

OpenAIRE

Tatiana Damjanovic

2005-01-01

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

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.

The Impact of the Method of Taxation of Immovable Property on the Improvement of the Public Services Quality

Directory of Open Access Journals (Sweden)

Thodhori Puleri

2016-12-01

Full Text Available Albania as a country that is already in the market economy, feels the need to raise the level of income, to stabilize the economic problems of equilibrium and balance of payments, leading ultimately to the growth of the country's economic development. Tax on real estate assets, especially the one on residential buildings, is politically sensitive depending on the size and value with which they grow. The transition from the tax base in the area of the Real Estate to the market value of immovable property requires time and proper preparation for this qualitative change to the law of taxation of real estate. The purpose of this article is: Determining the efficiency of the method of taxation of the Immovable Property in improving the qualitative service of public services. The composition of tax revenue according to the type of tax in the OECD countries, revenues from taxation of real estate averaged about 5% of tax revenues.2 Thus, there is room for governments to increase their support on the recurring taxes on real estate. The diversity of methods used for measuring the tax base of real estate is great. What is important and should be understood by policy-makers is the fact that management of the system of taxation of real estate today and in the future should be better evaluated than to date by expanding further basis of taxation of real estate, including in them property which has been neglected so far.

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...

What is the best way to enter Florida's real estate market in today's economy? : This may serve as a simple guide which offers options for a startup real estate company to enter any real estate market

OpenAIRE

Bryan, Paul

2011-01-01

P&I International real estate (PIIRE for short) is a real estate company which left the Florida real estate market in 2006. PIIRE is now seeking the best method to re-enter the Florida’s real estate market within the near future. The owners are seeking the best method to re-establish their real estate business in Florida. At this point the location in Florida has not yet been determined. The determining factors include financing options, business type entry mode, and governmental issues. ...

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.

An evaluation of known remaining oil resources in the state of Kansas: Project on advanced oil recovery and the states. Volume 4

Energy Technology Data Exchange (ETDEWEB)

NONE

1993-11-01

The Interstate Oil and Gas Compact Commission (IOGCC) has conducted a series of studies to evaluate the known, remaining oil resource in twenty-three (23) states. The primary objective of die IOGCC`s effort is to examine the potential impact of an aggressive and focused program of research, development, and demonstration (RD&D) and technology transfer on future oil recovery in the United States. As part of a larger effort by the IOGCC, this report focuses on the potential economic benefits of improved oil recovery in the state of Kansas. Individual reports for seven other oil producing states and a national report have been separately published by the IOGCC. Several major technical insights for state and Federal policymakers and regulators can be reached from this analysis. Overall, well abandonments and more stringent environmental regulations could limit economic access to the nation`s known, remaining oil resource. The high risk of near-term abandonment and the significant benefits of future application of improved oil recovery technoloy, clearly point to a need for more aggressive transfer of currently available technologies to domestic oil producers. Development and application of advanced oil recovery technologies could leave even greater benefits to the nation. A collaborative, focused RD&D effort, integrating the resources and expertise of industry, state and local governments, and the Federal government, is clearly warranted. With effective RD&D and a program of aggressive technology transfer to widely disseminate its results, Kansas oil production could be maximized. The resulting increase in production rates, employment, operator profits, state and Federal tax revenues, energy security will benefit the state of Kansas and the nation as a whole.

Forests of Kansas, 2015

Science.gov (United States)

Dacia M. Meneguzzo

2016-01-01

This resource update provides an overview of forest resources in Kansas based on inventories conducted by the U.S. Forest Service, Forest Inventory and Analysis (FIA) program of the Northern Research Station. For annual inventory years 2001-2013, the sample length was equal to 5 years. Beginning in 2014, the cycle length was changed to 7 years. For the 2015 inventory,...

Forests of Kansas, 2016

Science.gov (United States)

Dacia M. Meneguzzo

2017-01-01

This resource update provides an overview of forest resources in Kansas based on inventories conducted by the U.S. Forest Service, Forest Inventory and Analysis (FIA) program of the Northern Research Station. For annual inventory years 2001-2013, the sample length was equal to 5 years. Beginning in 2014, the cycle length was changed to 7 years. For the 2016 inventory,...

76 FR 10595 - Formations of, Acquisitions by, and Mergers of Bank Holding Companies

Science.gov (United States)

2011-02-25

... engage in real estate settlement servicing; trust company functions; tax planning and tax preparation..., Milwaukee, Wisconsin, and thereby engage in real estate settlement servicing; trust company functions; tax planning and tax preparation services, pursuant to sections 225.28(b)(2), (b)(5), and (b)(6) of Regulation...

26 CFR 1.303-2 - Requirements.

Science.gov (United States)

2010-04-01

... estate tax or any other estate, inheritance, legacy, or succession tax shall be ascertained after the... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.303-2 Requirements. (a) Section 303 applies only where the distribution...

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...

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...

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

REAL ESTATE PURCHASE AGREEMENTS

Directory of Open Access Journals (Sweden)

Bujorel FLOREA

2016-12-01

Full Text Available The study presented herein represents a field with good present and future perspectives, especially because real estate property is not under the incidence of a single normative act regarding the sale-purchase agreement of such goods, and given the fact that there are specific legal provisions with respect to various real estate categories and the localization of such property. The article deals with the sale-purchase agreement of various real estate categories, such as fields, buildings, the correspondent lots, urban area, farm, and forests fields, focusing on some particularities. A special care is attributed to examining the applicable laws with regard to the purchase agreements of field lands, the special conditions to be taken into account, the persons that may act as buyers, including foreigners, those without citizenship, and legal persons of a nationality other than Romanian. Finally, a special concern is given to the formalities required for legally exerting the pre-emptive right and the applicable sanctions in that respect.

78 FR 70934 - Trespassing on DOE Property: Kansas City Plant Facilities

Science.gov (United States)

2013-11-27

... than $5,000.' By operation of law, the Criminal Fine Improvements Act of 1987, Public Law 100-185, 101 Stat. 1279 (1987), increased the fine amounts from $1000/$5000 to $5000/$100,000. See, e.g., U.S. v..., Director, Security & Information Technology Systems, NNSA Kansas City Plant, 14520 Botts Road, Kansas City...

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

OpenAIRE

Eva ERDÕS

2010-01-01

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

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

TOP TAX SYSTEM - A common tax system for all nations

OpenAIRE

VIJAYA KRUSHNA VARMA

2011-01-01

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

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

OpenAIRE

Che-chiang Huang; Horn-in Kuo

2014-01-01

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

26 CFR 20.6018-1 - Returns.

Science.gov (United States)

2010-04-01

... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

Logistic and linear regression model documentation for statistical relations between continuous real-time and discrete water-quality constituents in the Kansas River, Kansas, July 2012 through June 2015

Science.gov (United States)

Foster, Guy M.; Graham, Jennifer L.

2016-04-06

The Kansas River is a primary source of drinking water for about 800,000 people in northeastern Kansas. Source-water supplies are treated by a combination of chemical and physical processes to remove contaminants before distribution. Advanced notification of changing water-quality conditions and cyanobacteria and associated toxin and taste-and-odor compounds provides drinking-water treatment facilities time to develop and implement adequate treatment strategies. The U.S. Geological Survey (USGS), in cooperation with the Kansas Water Office (funded in part through the Kansas State Water Plan Fund), and the City of Lawrence, the City of Topeka, the City of Olathe, and Johnson County Water One, began a study in July 2012 to develop statistical models at two Kansas River sites located upstream from drinking-water intakes. Continuous water-quality monitors have been operated and discrete-water quality samples have been collected on the Kansas River at Wamego (USGS site number 06887500) and De Soto (USGS site number 06892350) since July 2012. Continuous and discrete water-quality data collected during July 2012 through June 2015 were used to develop statistical models for constituents of interest at the Wamego and De Soto sites. Logistic models to continuously estimate the probability of occurrence above selected thresholds were developed for cyanobacteria, microcystin, and geosmin. Linear regression models to continuously estimate constituent concentrations were developed for major ions, dissolved solids, alkalinity, nutrients (nitrogen and phosphorus species), suspended sediment, indicator bacteria (Escherichia coli, fecal coliform, and enterococci), and actinomycetes bacteria. These models will be used to provide real-time estimates of the probability that cyanobacteria and associated compounds exceed thresholds and of the concentrations of other water-quality constituents in the Kansas River. The models documented in this report are useful for characterizing changes

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.

THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

Directory of Open Access Journals (Sweden)

Olga Zhuk

2017-03-01

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

12 CFR 208.51 - Real estate lending standards.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Real estate lending standards. 208.51 Section... MEMBERSHIP OF STATE BANKING INSTITUTIONS IN THE FEDERAL RESERVE SYSTEM (REGULATION H) Real Estate Lending and Appraisal Standards § 208.51 Real estate lending standards. (a) Adoption of written policies. Each state...

Listing Specialization and Residential Real Estate Licensee

OpenAIRE

Leonard V. Zumpano; Ken Johnson; Randy I. Anderson

2007-01-01

Earlier research has found that specialization by real estate agents creates economies of scope for real estate firms. So far, however, no research has addressed this issue at the agent level. The question this research seeks to answer is whether specialization in one side of the real estate transaction increases agent income. The most important finding is that specialization has an asymmetric impact on earnings. Specializing in listings positively enhances agent income. In contrast, speciali...

Trust and Estate Planning

DEFF Research Database (Denmark)

Harrington, Brooke

2012-01-01

looks at the ways professionals participate in the creation of stratification regimes. Trust and estate planners do this by sheltering their clients' assets from taxation, thereby preserving private wealth for future generations. Using tools such as trusts, offshore banks, and shell corporations......, 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...

Analysis of endangered Kansas fish species distribution during historical and contemporary periods (pre- and post-1969)

Science.gov (United States)

Background/Question/Methods Kansas has more freshwater fish species than other states in the west and northern US. More than 140 fishes have recently been documented in Kansas rivers; of these, at least five are categorized as endangered species in Kansas (and threatened species ...

Bureaucratic Tax-Seeking: The Danish Waste Tax

OpenAIRE

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

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

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

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...

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.

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…

26 CFR 20.2056A-2 - Requirements for qualified domestic trust.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Requirements for qualified domestic trust. 20.2056A-2 Section 20.2056A-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2056A-2 Requirements for qualified...

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

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

77 FR 21760 - Atmos Energy Colorado/Kansas Division; Notice of Baseline Filing

Science.gov (United States)

2012-04-11

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR12-19-000] Atmos Energy Colorado/Kansas Division; Notice of Baseline Filing Take notice that on March 30, 2012, Atmos Energy Colorado/Kansas Division (Atmos) submitted a baseline filing of their Statement of Operating Conditions for...

Globalization, Tax Competition and Tax Burden İn Turkey

Directory of Open Access Journals (Sweden)

Veli KARGI

2016-07-01

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

5 CFR 1651.8 - Participant's estate.

Science.gov (United States)

2010-01-01

... Participant's estate. If the account is to be paid to the duly appointed executor or administrator of the participant's estate under § 1651.2(a)(5), the following rules apply: (a) Appointment by court. The executor... executor or administrator. Documentation which demonstrates that the person is properly authorized under...

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 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.8 Real estate. Residential real...

Real Estate Financing and Interest Rate Hedging : A quantitative real estate investment case study

OpenAIRE

van de Wiel, Wimjan; Kristopher Bock, Felix

2017-01-01

Background: The expansive monetary policy of the European Central Bank has been leading to all-time-low interest rates and to a strong move into real estate investment. Low interest rates can work in favor of the investor (due to low interest rate expenditures), but increasing interest rates can jeopardize real estate investments. Since changes in interest rates are unpredictable, an investor needs to deal with this volatility. The capital market offers several financial instruments (so-calle...

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.

Capital Income Tax Coordination and the Income Tax Mix

DEFF Research Database (Denmark)

Huizinga, Harry; Nielsen, Søren Bo

2005-01-01

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

Kansas City Transportation and Local-Scale Air Quality Study (KC-TRAQS) Fact Sheet

Science.gov (United States)

In fall 2017, the U.S. Environmental Protection Agency (EPA) launched the Kansas City Transportation Local-Scale Air Quality Study (KC-TRAQS) to learn more about local community air quality in three neighborhoods in Kansas City, KS.

Effective Continuing Education for Licensed Real Estate Professionals

Science.gov (United States)

Tilton, Wendy A.

2004-01-01

Mandatory real estate education has been intensely debated for many years. New Jersey is the only state in the nation that does not require licensed real estate agents to attend an ongoing educational event after securing a license to practice. A bill was proposed to the legislature to mandate real estate education in June of 2001. (It was…

Systems engineering real estate development projects

Science.gov (United States)

Gusakova, Elena; Titarenko, Boris; Stepanov, Vitaliy

2017-10-01

In recent years, real estate development has accumulated a wealth of experience in implementing major projects, which requires comprehension and systematization. The scientific instrument of system engineering is studied in the article and is substantively interpreted with reference to real estate development projects. The most perspective approaches and models are substantiated, allowing strategically to plan the life cycle of the project as a whole, and also to solve the engineering butt problems of the project. The relevance of further scientific studies of regularities and specifics of the life cycle of real estate development projects conducted at the Moscow State University of Economics and Management at the ISTA department is shown.

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

OpenAIRE

栗原, 克文

2007-01-01

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

Real Estate Investments, Regulation, and Financial Intermediation

OpenAIRE

Heinrich, Michael

2018-01-01

Real estate as an asset class can deliver high risk-adjusted returns, which are also low-correlated to the returns of other asset classes, such as stocks and bonds. According to the literature, a well-diversified mixed-asset portfolio should therefore comprise between 10% and 30% of real estate. This holds true for large and medium-sized institutional investors, but also for small retail investors (private investors). However, direct real estate proves to be an unsuitable investment for the v...

Coalbed methane production base established in Southeast Kansas

International Nuclear Information System (INIS)

Stoeckinger, W.T.

1992-01-01

This paper reports that revenue from coalbed methane gas sales is growing and currently far exceeds that of what little conventional gas is produced in southeastern Kansas. And this only 2-1/2 years after Stroud Oil Properties, Wichita, brought in the first coalbed methane well in the Sycamore Valley in Montgomery County 6 miles north of Independence. Another operator contributing to the success is Conquest Oil, Greeley, Colo. Conquest acquired a lease with 20 old wells near Sycamore, recompleted five of them in Weir coal, and has installed a compressor. It hopes to being selling a combined 300 Mcfd soon. Great Eastern Energy, Denver, reportedly can move 2 MMcfd from its Sycamore Valley holdings. The fever is spreading into Northeast Kansas, where a venture headed by Duncan Energy Co. and Farleigh Oil Properties, also of Denver, plan 12 coalbed methane wildcats. The two companies received in October 1991 from the Kansas Corporation Commission (KCC) a 40 acre well spacing for seven counties and an exclusion from burdensome gas testing procedures. The test procedures are on the books but not applicable to coal gas wells

Energy management of a large estate

Energy Technology Data Exchange (ETDEWEB)

Oughton, R J

1986-01-01

The paper outlines energy management of the Property Services Agency (PSA) estate, which has been pursued since 1972. PSA's current expenditure on energy in buildings is Pound 235M per annum (1983-1984), and while energy management has been in operation the aggregate annual saving achieved across the civil and armed services estate is estimated at 33%. The development of energy management is described; the initial organisation concentrated on the existing estate. An Energy Database was generated for the whole of the civil estate and routine monitoring and targetting of consumption was instituted. Regional Energy Conservation Officers were appointed with responsibilities for energy management of defined areas of the estate and a headquarters group was set up to direct the campaign and determine policy. The funding of all energy efficiency applications depends on a favourable value analysis. The calculations used in establishing investment priorities were based on CIBSE (Chartered Institution of Building Services Engineers) methods. This was quickly followed by the introduction of design techniques to promote energy efficiency in new building work. The use of Design Energy Targets is a prominent feature. Over the period to date an in-house training programme in energy conservation has been established for technical staff involved in building design and operation and for general staff. An expanding range of in-house publications on energy efficiency is also available.

Real Estate Economics, Management and Investments: New Perspectives and Frontiers

Directory of Open Access Journals (Sweden)

Vincenzo Del Giudice

2018-03-01

Full Text Available New perspectives and frontiers were highlighted in a Special Issue on “Real Estate Economics, Finance and Investments”. The twenty-eight papers that were selected and published emanated from scholars from universities all over the world with the aim to represent more recent advances in building management, mass appraisal methods, real estate risk management, economic evaluation of real estate investment projects, real estate market, property, social housing, real estate economics, real estate finance, building transformation and economic effects on environment. These papers helped to determine a unique and valuable opportunity to experiment with multiple approaches to these ever more crucial topics. This note proposes a brief review of the twenty-eight papers, concluding with some reflections about policy, practice and research on real estate issues.

7 CFR 767.102 - Leasing non-real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Leasing non-real estate inventory property. 767.102..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.102 Leasing non-real estate inventory property. The Agency does not lease non-real estate...

Different Tax Systems among Nations and International Tax Avoidance

OpenAIRE

栗原, 克文

2008-01-01

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

New tax law hobbles tax-exempt hospitals.

Science.gov (United States)

Goldblatt, S J

1982-03-01

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

相続税改革の今後のあり方

OpenAIRE

田中, 勝正; タナカ, カツマサ; Katsumasa, TANAKA

2012-01-01

The inheritance tax has three functions. Excluding the concentration of the wealth is the most important function of the inheritance tax. Finally, in the assignment worked on Part 1. In the first place, we look over the original heirloom system of japanese inheritance tax again. In the concrete, it modify the tax system in force to the two structure of estate tax and estate tax of inheritance. Next, we consider the following. Its first function is integrate inheritance tax into donation tax, ...

From tax evasion to tax planning

OpenAIRE

Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

2013-01-01

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

Tax Law

NARCIS (Netherlands)

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

2017-01-01

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

32 CFR 552.16 - Real estate claims founded upon contract.

Science.gov (United States)

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Real estate claims founded upon contract. 552.16... Real Estate Claims Founded Upon Contract § 552.16 Real estate claims founded upon contract. (a) Purpose... interest in real estate for which compensation must be made according to the Fifth Amendment to the...

22 CFR 72.31 - Fees for consular death and estates services.

Science.gov (United States)

2010-04-01

... personal estates of all officers and employees of the United States who die abroad while on official duty... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fees for consular death and estates services... PROPERTY AND ESTATES DEATHS AND ESTATES Fees § 72.31 Fees for consular death and estates services. (a) Fees...

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.

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

OpenAIRE

Miyazaki, Takeshi; Kitamura, Yukinobu

2014-01-01

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

Excise Tax Avoidance: The Case of State Cigarette Taxes

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

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

Excise tax avoidance: the case of state cigarette taxes.

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

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

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

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

OpenAIRE

James Alm

2014-01-01

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

Dividends and Taxes: Evidence on Tax-Reduction Strategies.

OpenAIRE

Chaplinsky, Susan; Seyhun, H Nejat

1990-01-01

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

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.

Účetní a daňový režim občanského sdružení

OpenAIRE

VOMELOVÁ, Petra

2010-01-01

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: ...

En Garde: Fencing at Kansas City's Central Computers Unlimited/Classical Greek Magnet High School, 1991-1995

Science.gov (United States)

Poos, Bradley W.

2015-01-01

Central High School in Kansas City, Missouri is one of the oldest schools west of the Mississippi and the first public high school built in Kansas City. Kansas City's magnet plan resulted in Central High School being rebuilt as the Central Computers Unlimited/Classical Greek Magnet High School, a school that was designed to offer students an…

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

OpenAIRE

GATOT SOEPRIYANTO

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

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

Flood-inundation maps for Indian Creek and Tomahawk Creek, Johnson County, Kansas, 2014

Science.gov (United States)

Peters, Arin J.; Studley, Seth E.

2016-01-25

Digital flood-inundation maps for a 6.4-mile upper reach of Indian Creek from College Boulevard to the confluence with Tomahawk Creek, a 3.9-mile reach of Tomahawk Creek from 127th Street to the confluence with Indian Creek, and a 1.9-mile lower reach of Indian Creek from the confluence with Tomahawk Creek to just beyond the Kansas/Missouri border at State Line Road in Johnson County, Kansas, were created by the U.S. Geological Survey in cooperation with the city of Overland Park, Kansas. The flood-inundation maps, which can be accessed through the U.S. Geological Survey Flood Inundation Mapping Science Web site at http://water.usgs.gov/osw/flood_inundation/, depict estimates of the areal extent and depth of flooding corresponding to selected water levels (stages) at the U.S. Geological Survey streamgages on Indian Creek at Overland Park, Kansas; Indian Creek at State Line Road, Leawood, Kansas; and Tomahawk Creek near Overland Park, Kansas. Near real time stages at these streamgages may be obtained on the Web from the U.S. Geological Survey National Water Information System at http://waterdata.usgs.gov/nwis or the National Weather Service Advanced Hydrologic Prediction Service at http://water.weather.gov/ahps/, which also forecasts flood hydrographs at these sites.Flood profiles were computed for the stream reaches by means of a one-dimensional step-backwater model. The model was calibrated for each reach by using the most current stage-discharge relations at the streamgages. The hydraulic models were then used to determine 15 water-surface profiles for Indian Creek at Overland Park, Kansas; 17 water-surface profiles for Indian Creek at State Line Road, Leawood, Kansas; and 14 water-surface profiles for Tomahawk Creek near Overland Park, Kansas, for flood stages at 1-foot intervals referenced to the streamgage datum and ranging from bankfull to the next interval above the 0.2-percent annual exceedance probability flood level (500-year recurrence interval). The

Serpentinization and the origin of hydrogen gas in Kansas

Energy Technology Data Exchange (ETDEWEB)

Coveney, R.M. Jr.; Goebel, E.D.; Zeller, E.J.; Dreschhoff, G.A.M.; Angino, E.E.

1987-01-01

Hydrogen gas occurs in ten Kansas wells near the Mid-Continent rift system. Since 1982, two wells have yielded small amounts of gases containing an average of 29-37 mole % H/sub 2/, the remainder being chiefly N/sub 2/ with only traces of hydrocarbons. Isotopic compositions for hydrogen (delta D = -740 to -836 per thousand) imply near-ambient (about 10/sup 0/C) equilibration temperatures for the gases, which are among the most deuterium-depleted in nature and resemble the H/sub 2/-rich gases described from ophiolites in Oman. Isotopic values for the Kansas N/sub 2/ differ slightly from those of the atmosphere, but not enough to rule out an atmospheric origin. Because they are low in CH/sub 4/ and CO/sub 2/, expected byproducts of biogenic activity, the gases are probably abiogenic in origin. The existence of such gases near a major rift system, containing mafic rocks, and not far from known kimberlites is consistent with an origin from reactions involving Fe/sup +2/ oxidation, for example during serpentinization. Because the gases may be associated with kimberlites and deep-seated rifting, mantle outgassing is possible, but such an origin would be difficult to reconcile with the low isotopic temperatures. The H/sub 2/ gases from Kansas (and elsewhere) seem to be too low in pressure to have commercial value. However, neither the Kansas gases nor those from other H/sub 2/ occurrences have been adequately examined to assess their importance as potential resources. 4 figures, 3 tables.

The Relationship between Stock Returns and Past Performance of Hotel Real Estate Industry in the US: Is Hotel Real Estate prone to overinvestment

OpenAIRE

Minye Zhang; Yongheng Deng

2008-01-01

Hotel real estate industry is an important economy in the U.S. This study examines the return patterns of hotel real estate stocks in the U.S. from 1990 to 2007. This study utilizes an integrated framework which includes the most critical explanatory variables to investigate the determinants of the contrarian or momentum profits of the hotel real estate industry. The study finds that the magnitude and persistence of future returns of hotel real estate stocks can be predicted based on past ret...

77 FR 23244 - Atmos Energy Colorado/Kansas Division; Notice of Revised Baseline Filing

Science.gov (United States)

2012-04-18

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR12-22-000] Atmos Energy Colorado/Kansas Division; Notice of Revised Baseline Filing Take notice that on April 10, 2012, Atmos Energy Colorado/Kansas Division (Atmos) filed a revised baseline filing of their Statement of Operating...

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

Science.gov (United States)

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

2015-03-01

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

Integrating Sustainability into the Real Estate Valuation Process: A ...

African Journals Online (AJOL)

This paper sought the perception of Nigerian real estate valuers on sustainable development and how sustainability can be integrated into the real estate valuation process in Nigeria. One hundred and sixty Estate Surveyors and Valuers were asked, among others, to rate the significance of a range of sustainability features ...

Legislative Exclusions or Exemptions of Property from the Insolvent Estate

Directory of Open Access Journals (Sweden)

RG Evans

2011-08-01

Full Text Available The general policy in South African insolvency law is that assets must be recovered and included in the insolvent estate, and that this action must be to the advantage of the creditors of the insolvent estate. But there are several exceptions to this rule and an asset that is the subject of such an exception may be excluded from the insolvent estate. The Insolvency Act, however, does not expressly distinguish between excluded and exempt assets, thereby resulting in problem areas in the field of exemption law in insolvency in South Africa. It may be argued that the fundamental difference between excluded and exempt assets is that excluded assets should never form part of an insolvent estate and should be beyond the reach of the creditors of the insolvent estate, while exempt assets initially form part of the insolvent estate, but in certain circumstances may be exempted from the estate for the benefit of the insolvent debtor, thereby allowing the debtor to use such excluded or exempt assets to start afresh before or after rehabilitation. Modern society, sociopolitical developments and human rights requirements have necessitated a broadening of the classes of assets that should be excluded or exempted from insolvent estates. This article considers assets excluded from the insolvent estates of individual debtors by legislation other than the Insolvency Act. It must, however, be understood that these legislative provisions relate to insolvent estates and thus generally overlap in one way or another with some provisions of the Insolvency Act.

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

OpenAIRE

Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

2016-01-01

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

The Corporate Real Estate Market in Public Statistics in Poland

Directory of Open Access Journals (Sweden)

Konowalczuk Jan

2014-07-01

Full Text Available This paper presents theoretical considerations regarding the needs and criteria of creating ownership divisions of real estate markets for the purpose of public surveys and research. The scope of necessary changes to the collection of information in public registers and institutional conditions is indicated, as a necessary aspect towards enabling separate studies for corporate real estate to be conducted. Study results comparing the basic parameters of the real estate market in the Silesian voivodeship (Silesia province in 2004-2012, as per the Central Statistical Office (CSO annual reports, are also presented, as are the results of an analysis of data collected from a database of appraisers and valuers. The market parameters adopted for comparison have in both cases been developed based on the same source data obtained from public documents of the Registers of Real Estate Prices and Values (RREPV. The article presents the detailed results of own research on the real estate market in the Silesian voivodeship for 2012, with regards to the amount of real estate, the transaction values, the area of properties, and selected averages with regards to property type in line with those used in CSO studies. Also included is an assessment of the completeness of the market data presented by the CSO, taking into account the selected types of real estate. This paper also indicates the results of a pilot survey study of office workers of the RREPV in poviat (district council offices. The comparison of the regional real estate market forms a basis for the critical evaluation of the categories of real estate used in official statistics and selected forms of real estate turnover. Proposals regarding the needs and conditions that must be met in order to enable research on the corporate real estate market have also been formulated.

PROTECTION FROM INFLATION BY INVESTING IN REAL ESTATES, ALBANIAN CASE

Directory of Open Access Journals (Sweden)

Dorina KRIPA

2015-10-01

Full Text Available Nowadays investing in Real Estates is one of the main investing alternatives. It has spread fast in all the international markets, and has evolved in other indirect tools of investing, based on the investors’ demands and a country’s economic situation. Investing in Real Estates has become an attractive alternative because it offers protection from Inflation and also diversification. Therefore, the increase in these assets’ prices, and the increase in Inflation at the same time, provides the investor with high rate of returns from his portfolio. Even the periodic income from the rent, reflects the changes in Inflation. As a result, reviewing the literature, we conclude that Real Estates are protective in inflationist periods. The income from Real Estates tends to increase faster in inflationist environments, allowing the investor to keep real rates of returns. Real Estates have always behaved different from bonds, options and stocks. Real Estates have their particular life cycle, which is distinguished by the boom and bust periods, in particular The Commercial Real Estate in the 80’ and The Residential Real Estate in the 2008 crisis. Usually Real Estates have a low correlation with other classes of assets. This makes investors invest more in Real Estates, and now it is normal for an investor with passive or active strategy to own more than one Real Estate for profit intentions. This topic has been chosen in order to understand in details the relationship between Real Estates and Inflation in Albania. To explain this relationship, it has been used the model of a linear regression. It has been identified The House Price Index (a representative of Real Estates in Albania as a dependent variable and Inflation as an independent variable. From this model, we conclude that there is a positive and linear relationship between The Price Index and Inflation. In conclusion, if the economy has Inflation and the GDP Deflator increases by 1 %, then The

A viable real estate economy with disruption and blockchain

NARCIS (Netherlands)

Veuger, Jan

2017-01-01

Two titles in one cover. On page 56-112 there's the English version of the book: 'A viable real estate economy with disruption and blockchain. Does real estate still have the value that it had, or is the valuation of real estate going to change due to surprising products and services, innovative

Tax competition and tax harmonization in the European Union

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2004-01-01

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

The real estate market as the foundation of the value and forecast as a purpose: trend and real estate cycles

Directory of Open Access Journals (Sweden)

Paolo Rosasco

2013-08-01

Full Text Available The purpose of this project is that of inquiring around the relations existing among the main variables characterizing the Genovese residential real estate market which determine their performance in time through the data analysis of the two observers of the real estate market: ASSIMIL and OMI. The analysis has developed on five selected market homogeneous areas within the territory of the town of Genoa. The aim is that to test whether it’s possible or not to recognize a cyclical of values in time and how they appear by using two different sources of data. The correct forecast of the real estate market is, in fact, strategic for the valuation of the feasibility of interventions and for the construction of reliable real estate investment scenarios.

Law guide for photovoltaic installations: Array installation; Connecting the grid; Financing; The new legal regime implemented in 2011; Is green taxing still so green?; Which judge will bring the light?: Reactions of actors

International Nuclear Information System (INIS)

Ferracci, Vanina; Vandervorst, Alain; Tixier, Jean-Luc; Barthelemy, Christophe; Cloche-Dubois, Celine; Tenailleau, Francois; Rubio, Aurore-Emmanuelle; Pechamat, Olivier; Gandet, Stephanie; Deharbe, David; Rousset, Alain; Boedec, Morgan; Joffre, Andre; Blosseville, Thomas; Meunier, Stephane; Maincent, Guillaume

2011-01-01

The authors discuss legal issues and aspects regarding photovoltaic installations in France: the array installation (constraints related to urban planning: rules, authorizations and competencies when setting up on the ground or on buildings, urban taxes, estate issues), the connection to the grid, the financing (electricity prices, partnership contract), the new legal regime implemented in 2011, the question whether green taxing is still sufficiently attractive, the dispute about the mandatory purchase mechanism, and the attitude of the different actors (notably local communities, and industries) in front of the decrease of purchase prices

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.

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...

Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

OpenAIRE

Garbarino, Carlo

2009-01-01

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

Pick-N-Pull Auto Dismantlers, Kansas City, LLC Inc. - Clean Water Act Public Notice

Science.gov (United States)

The EPA is providing notice of a proposed Administrative Penalty Assessment against Pick-N-Pull Auto Dismantlers, Kansas City, LLC, a subsidiary of Schnitzer Steel Industries, Inc., for alleged violations at its facilities at 8012 East Truman Rd., Kansas C

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

Science.gov (United States)

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

2015-01-01

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

The real estate markets: Players, Institutions ans Territories

OpenAIRE

Theurillat Thierry; Rérat Patrick; Crevosier Olivier

2015-01-01

Revealing the parties the processes and the institutions and consequently both the diversity and contingency of the real estate markets the existing increasing literature emphasises the contem porary numerous links and interdependencies between real estate land value planning and town planning policy and even the financial system. This paper is an attempt to understand all the real estate markets from the most peripheral ones where the urban rent is the lowest to the most dense city cent...

The Real Estate Markets : Players, Institutions and Territories

OpenAIRE

Theurillat, Thierry; Rérat, Patrick; Crevoisier, Olivier

2014-01-01

Revealing the parties, the processes and the institutions and, consequently, both the diversity and contingency of the real estate markets, the existing increasing literature emphasises the contemporary numerous links and interdependencies between real estate, land value, planning and town planning policy and even the financial system. This paper is an attempt to understand all the real estate markets, from the most peripheral ones, where the urban rent is the lowest, to the most dense city c...

Tax havens: Features, operations and solving tax evasion problems

Directory of Open Access Journals (Sweden)

Obradović-Ćuk Jelena

2016-01-01

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

GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

OpenAIRE

Shuchi Sharma; Rupendra Prakash Yadav.

2018-01-01

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

The future of trusts as an estate planning tool / Burger T.

OpenAIRE

Burger, Trinette

2011-01-01

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 ...

26 CFR 25.2512-5A - Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or...

Science.gov (United States)

2010-04-01

... Estate and Gift Tax,” (Rev. 5-59). This publication is no longer available for purchase from the... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Actuarial Tables Applicable... One and Two Lives” (12-70). These publications are no longer available for purchase from the...

22 CFR 72.25 - Transfer of personal estate to Department of State.

Science.gov (United States)

2010-04-01

... sentimental value, to be held in trust for the legal claimant(s). (c) After receipt of a personal estate, the... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Transfer of personal estate to Department of..., THEIR PROPERTY AND ESTATES DEATHS AND ESTATES Personal Estates of Deceased United States Citizens and...

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

DEFF Research Database (Denmark)

Johannesen, Niels

2010-01-01

We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdicti...... countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...... countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...

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

OpenAIRE

David A. Grigorian; Hamid R Davoodi

2007-01-01

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

An evaluation of known remaining oil resources in the state of Kansas and Oklahoma. Volume 5, Project on Advanced Oil Recovery and the States

International Nuclear Information System (INIS)

1994-11-01

The Interstate Oil and Gas Compact Commission (IOGCC) has conducted a series of studies to evaluate the known, remaining oil resource in twenty-three (23) states. The primary objective of the IOGCC's effort is to examine the potential impact of an aggressive and focused program of research, development, and demonstration (RD ampersand D) and technology transfer on future oil recovery in the United States. As part of a larger effort by the IOGCC, this report focuses on the potential economic benefits of improved oil recovery in the states of Kansas, Illinois and Oklahoma for five other oil producing states and a national report have been separately published by the IOGCC. The analysis presented in this report is based on the databases and models available in the Tertiary Oil Recovery Information System (TORIS). Overall, well abandonments and more stringent environmental regulations could limit economic access to Kansas' known, remaining oil resource. The high risk of near-term abandonment and the significant benefits of future application of improved oil recovery technology, clearly point to a need for more aggressive transfer of currently available technologies to domestic oil producers. Development and application of advanced oil recovery technologies could have even greater benefits to the state and the nation. A collaborative, focused RD ampersand D effort, integrating the resources and expertise of industry, state and local governments, and the Federal government, is clearly warranted. With effective RD ampersand D and a program of aggressive technology transfer to widely disseminate its results, oil production could be maximized. The resulting increase in production rates, employment, operator profits, state and Federal tax revenues, and energy security will benefit both the state of Kansas, Illinois and Oklahoma and the nation as a whole

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2002-01-01

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

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.

Tax Governance

DEFF Research Database (Denmark)

Boll, Karen; Brehm Johansen, Mette

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

7 CFR 1951.11 - Application of payments on real estate accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

Accounting costs of transactions in real estate

DEFF Research Database (Denmark)

Stubkjær, Erik

2005-01-01

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......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 real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

Classical Corporation Tax as a Global Means of Tax Harmonization

OpenAIRE

Kari, Seppo; Ylä-Liedenpoha, Jouko

2002-01-01

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

32 CFR 643.13 - Military requirement for real estate under grant.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Military requirement for real estate under grant... (CONTINUED) REAL PROPERTY REAL ESTATE General § 643.13 Military requirement for real estate under grant. When a military requirement arises for real estate which is being used under a grant of non-Army use, the...

17 CFR 210.12-29 - Mortgage loans on real estate. 1

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Mortgage loans on real estate... § 210.12-29 Mortgage loans on real estate. 1 [For Certain Real Estate Companies] Column A—Description 2... amount of the extended mortgages, explain. 7 If any item of mortgage loans on real estate investments has...

32 CFR 643.3 - Authority to grant use of real estate.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to grant use of real estate. 643.3... PROPERTY REAL ESTATE General § 643.3 Authority to grant use of real estate. (a) The United States.... (b) One of the principal authorities for the use of military real estate for commercial purposes is...

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.

77 FR 31912 - Proposed Collection; Comment Request for Form 712

Science.gov (United States)

2012-05-30

... gross estate and to determine the value of the policy for estate and gift tax purposes. The tax is based... of operation, maintenance, and purchase of services to provide information. Approved: May 22, 2012...

Tax Information Exchange with Developing Countries and Tax Havens

OpenAIRE

Braun, Julia; Zagler, Martin

2015-01-01

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

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

Science.gov (United States)

Brighton, Deb; Northup, Jim

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

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

OpenAIRE

Berndt, Markus; Reichl, Bettina

2000-01-01

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

Tax Morality and Progressive Wage Tax

OpenAIRE

Andras Simonovits

2010-01-01

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

Tax havens: Features, operations and solving tax evasion problems

OpenAIRE

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

2016-01-01

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

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

Science.gov (United States)

Miranda, Marie Lynn; Hale, Brack W

2002-12-15

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

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

OpenAIRE

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich

2001-01-01

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

Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul

Directory of Open Access Journals (Sweden)

Philip Bazel

2017-10-01

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

Surface-water-quality assessment of the lower Kansas River basin, Kansas and Nebraska; results of investigations, 1987-90

Science.gov (United States)

Helgesen, J.O.

1995-01-01

Surface-water-quality conditions and trends were assessed in the lower Kansas River Basin, which drains about 15,300 square miles of mainly agricultural land in southeast Nebraska and northeast Kansas. On the basis of established water-quality criteria, most streams in the basin were suitable for uses such as public-water supply, irrigation, and maintenance of aquatic life. However, most concerns identified from a previous analysis of available data through 1986 are substantiated by analysis of data for May 1987 through April 1990. Less-than-normal precipitation and runoff during 1987-90 affected surface-water quality and are important factors in the interpretation of results.Dissolved-solids concentrations in the main stem Kansas River during May 1987 through April 1990 commonly exceeded 500 milligrams per liter, which may be of concern for public-water supplies and for the irrigation of sensitive crops. Large concentrations of chloride in the Kansas River are derived from ground water discharging in the Smoky Hill River Basin west of the study unit. Trends of increasing concentrations of some dissolved major ions were statistically significant in the northwestern part of the study unit, which could reflect substantial increases in irrigated acreage.The largest concentrations of suspended sediment in streams during May 1987 through April 1990 were associated with high-density cropland in areas of little local relief and medium-density irrigated cropland in more dissected areas. The smallest concentrations were measured downstream from large reservoirs and in streams draining areas having little or no row-crop cultivation. Mean annual suspended-sediment transport rates in the main stem Kansas River increased substantially in the downstream direction. No conclusions could be reached concerning the relations of suspended-sediment transport, yields, or trends to natural and human factors.The largest sources of nitrogen and phosphorus in the study unit were fertilizer

7 CFR 767.103 - Managing leased real estate inventory property.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Managing leased real estate inventory property. 767... AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Lease of Real Estate Inventory Property § 767.103 Managing leased real estate inventory property. (a) The Agency will pay for...

DESIGNING PUBLIC-PRIVATE PARTNERSHIP FOR BONTANG INDUSTRIAL ESTATE

Directory of Open Access Journals (Sweden)

Adjie Pamungkas

2015-11-01

Full Text Available Bontang Local Government has planned Bontang Industrial Estate (BIE to accommodate oil, gas, condensate and other industries.  The estate will need investment for about IDR. 2.27 Trillion while the total annual local government budget is near to IDR 2 Trillion. Moreover, the estate has to be operated in a business manner while the local government officers have a culture in non-profit organisation as part of bureaucracy. However, the BIE feasibility study 2013 has determined that the estate will generate economic multipliers boosting the city development.  Therefore, a partnership among government and private parties should be determined and accommodated in a proper cooperation arrangement. To design the partnership, we review literature, interview related private parties and confirm opinions of the private parties to the governments. A content analysis was used to assess information from the interviews. Considering the final outputs, BIE should be organised by a pure private enterprise or Ltd. to ensure the economic viable of the estate. The Ltd. is a partnership among the government and private parties via shareholders. The government can still hold a majority share with special arrangement in investment scheme. For the initial investments, the government can use its assets valued as 51% of total share while private parties can inject cash money equal to 49% of the total.  With this capital arrangement, the estate can be operated with initial investment for about IDR. 267.11 Billion on 244.97 Ha land. This initial investment can be profitable with IDR. 650 Billion NPV, 19.93% IRR and 13.95 year PP.Bontang Local Government has planned Bontang Industrial Estate (BIE to accommodate oil, gas, condensate and other industries.

Improved oil recovery in fluvial dominated deltaic reservoirs of Kansas - Near-term, Class I

Energy Technology Data Exchange (ETDEWEB)

Green, D.W.; Willhite, G.P.; Reynolds, Rodney R.; McCune, A. Dwayne; Michnick, Michael J.; Walton, Anthony W.; Watney, W. Lynn

2000-06-08

This project involved two demonstration projects, one in a Marrow reservoir located in the southwestern part of the state and the second in the Cherokee Group in eastern Kansas. Morrow reservoirs of western Kansas are still actively being explored and constitute an important resource in Kansas. Cumulative oil production from the Morrow in Kansas is over 400,000,000 bbls. Much of the production from the Morrow is still in the primary stage and has not reached the mature declining state of that in the Cherokee. The Cherokee Group has produced about 1 billion bbls of oil since the first commercial production began over a century ago. It is a billion-barrel plus resource that is distributed over a large number of fields and small production units. Many of the reservoirs are operated close to the economic limit, although the small units and low production per well are offset by low costs associated with the shallow nature of the reservoirs (less than 1000 ft. deep).

Accessibility of Real Estate by Transportation as a Determinant of the Development of Suburban Real Estate Markets – Case Study

Directory of Open Access Journals (Sweden)

Wolny Ada

2016-03-01

Full Text Available The aim of this article is to show the accessibility of real estate by transportation as a factor that significantly determines the decision to acquire it. Direct access to a public road, or access to an internal road that provides communication with the public road, are a factor affecting the value of real estate. In addition, this factor is taken into account in the process of changing the function of the area, especially in determining zoning and land use. The decision of purchasing real estate often depends on transportation accessibility, because it has an impact on developing the selected plot.

The Role Of Social Media In Real Estate Marketing: A Research On The Transformation Of Real Estate Marketing In Turkey

Directory of Open Access Journals (Sweden)

Çiğdem Aytekin

2017-07-01

Full Text Available While the new media changes our daily life practices, it also causes some transformations in thefield of marketing. Today it can be said that the real estate sector is also inevitably affected by thistransformation and that it has developed new business models that include social media. Alexa is awebsite managed by amazon.com, which displays web traffic on a world and country basis. In this way,businesses can continuously monitor the visitor performance of their websites. In this study, the rankingsof the Alexa web site were used to construct the sample of the research and in this way the visitortraffic was determined by the highest five real estate website in Turkey tracing techniques. On theother hand, the practices of real estate web sites to use social networks have been compared to the Alexavalue ranks by examining them on specific networks and within defined metrics. Thus, it can beshown whether the real estate web site with the highest value metric has the same order in the Alexavaluation, and the role of social media in real estate marketing is evaluated within the dimensions oftransformation. Research is essential since it makes an instantaneous evaluation of the circumstancesand snaps a moment in the timeline.

Estate as risk developer: the Ecuadorian case

Directory of Open Access Journals (Sweden)

Lorena Cajas

2013-10-01

Full Text Available The present article pursues to analyze the different levels of responsibility of the various social actors and especially the Ecuadorian Estate, as one of them, in the process of generating vulnerabilities in Ecuador. Additionally, and derived from this analysis this article proposes some fundamental elements for the implementation of an appropriate risk management from the Ecuadorian Estate. As far as we know these elements are: citizen participation, government ́s role as a public founds administrator, actual legal regulations, transversal impact of a disaster and due to it, the necessity to implement risk management considerations as transversal variables; the structure of the Estate from an institutional approach and information as a key social driver.

32 CFR 644.27 - Authority to issue Real Estate Directives.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Authority to issue Real Estate Directives. 644.27... PROPERTY REAL ESTATE HANDBOOK Project Planning Military (army and Air Force) and Other Federal Agencies § 644.27 Authority to issue Real Estate Directives. Where there is legislative authorization, an...

Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Directory of Open Access Journals (Sweden)

Philip Bazel

2013-09-01

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

Pricing real estate index options under stochastic interest rates

Science.gov (United States)

Gong, Pu; Dai, Jun

2017-08-01

Real estate derivatives as new financial instruments are not merely risk management tools but also provide a novel way to gain exposure to real estate assets without buying or selling the physical assets. Although real estate derivatives market has exhibited a rapid development in recent years, the valuation challenge of real estate derivatives remains a great obstacle for further development in this market. In this paper, we derive a partial differential equation contingent on a real estate index in a stochastic interest rate environment and propose a modified finite difference method that adopts the non-uniform grids to solve this problem. Numerical results confirm the efficiency of the method and indicate that constant interest rate models lead to the mispricing of options and the effects of stochastic interest rates on option prices depend on whether the term structure of interest rates is rising or falling. Finally, we have investigated and compared the different effects of stochastic interest rates on European and American option prices.

An Analysis of the Real Estate Occupation.

Science.gov (United States)

Harestad, Clifford E.; And Others

The general purpose of the occupational analysis is to provide workable, basic information dealing with the many and varied duties performed in the real estate occupation. It represents an accounting of what must be done, but not how the entire cycle of a residential sale is completed through the services of a real estate person and the…

Analysis of Income/Commercial Real Estate Transactions.

Science.gov (United States)

Apfelberg, Robert S.

Basic concepts in long- and short-term financing of real estate property are discussed in this text for real estate personnel. Two of the more important of these are leverage, the relationship between the return received by the equity and mortgage investors, and risk, the assessment of the probability that all or part of the investment may be…

Solar heating and cooling system installed at Leavenworth, Kansas. Final report

Energy Technology Data Exchange (ETDEWEB)

Perkins, R. M.

1980-06-01

The solar heating and cooling system installed at the headquarters of Citizens Mutual Savings Association in Leavenworth, Kansas, is described in detail. The project is part of the U.S. Department of Energy's solar demonstration program and became operational in March, 1979. The designer was TEC, Inc. Consulting Engineers, Kansas City, Missouri and contractor was Norris Brothers, Inc., Lawrence, Kansas. The solar system is expected to furnish 90 percent of the overall heating load, 70 percent of the cooling load and 100 percent of the domestic hot water load. The building has two floors with a total of 12,000 square feet gross area. The system has 120 flat-plate liquid solar panels with a net area of 2200 square feet. Five, 3-ton Arkla solar assisted absorption units provide the cooling, in conjunction with a 3000 gallon chilled water storage tank. Two, 3000 gallon storage tanks are provided with one designated for summer use, whereas both tanks are utilized during winter.

Mapping Tax Compliance

DEFF Research Database (Denmark)

Boll, Karen

2014-01-01

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

A tax proposal for a cash flow corporate tax

Directory of Open Access Journals (Sweden)

Lourdes Jerez Barroso

2013-12-01

Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

49 CFR 1245.5 - Classification of job titles.

Science.gov (United States)

2010-10-01

..., Engineer, Architect, Chief Chemist, Nurse, Tax Accountant, Internal Auditor to General Accountant, Corporate Accountant, Supervisor Programing, Senior Computer System Specialist, Senior System Analyst..., Safety Inspector, Real Estate Agent, Real Estate Supervisor, Tax Agent, Buyer, Assistant Buyer, Sales...

7 CFR 1955.124 - Sale with inventory real estate (chattel).

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Sale with inventory real estate (chattel). 1955.124... Property Chattel Property § 1955.124 Sale with inventory real estate (chattel). Inventory chattel property may be sold with inventory real estate if a higher aggregate price can be obtained. Proceeds from a...

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

International Nuclear Information System (INIS)

Stein, Roland M.; Thoms, Anahita

2016-01-01

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

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

OpenAIRE

Amalia, Gita

2016-01-01

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

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

International Nuclear Information System (INIS)

Poterba, J.

1991-01-01

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

78 FR 13662 - Kansas Gas Service, a Division of ONEOK, Inc.; Notice of Petition

Science.gov (United States)

2013-02-28

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR13-18-001] Kansas Gas Service, a Division of ONEOK, Inc.; Notice of Petition Take notice that on February 6, 2013, Kansas Gas... fully detailed in the petition. Any person desiring to participate in this rate filing must file in...

12 CFR 560.172 - Re-evaluation of real estate owned.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Re-evaluation of real estate owned. 560.172... of real estate owned. A savings association shall appraise each parcel of real estate owned at the... under the particular circumstances. The foregoing requirement shall not apply to any parcel of real...

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.

Putting Ethics on the Agenda for Real Estate Agents

OpenAIRE

Brinkmann, Johannes

2009-01-01

A post-print of an article originally published in Journal of Business Ethics: http://www.springer.com/philosophy/ethics/journal/10551 This article uses sociological role theory to help understand ethical challenges faced by Norwegian real estate agents. The article begins with an introductory case, and then briefly examines the strengths and limitations of using legal definitions and rules for understanding real estate agency and real estate agent ethics. It goes on to a...

Tax tips for forest landowners for the 2008 tax year

Science.gov (United States)

Linda Wang; John L. Greene

2009-01-01

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

Tax planning in corporation

OpenAIRE

Nevodnicheva, Yulia

2010-01-01

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

Trust in a viable real estate economy with disruption and blockchain

OpenAIRE

Veuger, Jan

2017-01-01

Does real estate still have the value that it once had, or will the valuation of real estate change due to surprising products and services, innovative business models, different market strategies, innovative ways of organizing and managing in the (real estate) markets? Innovation revolves around good facilities in an attractive and stimulating environment. Take disruptive real estate. The driving force behind these developments are new technology, viability, organizing differently and managi...

26 CFR 1.469-9 - Rules for certain rental real estate activities.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Rules for certain rental real estate activities... certain rental real estate activities. (a) Scope and purpose. This section provides guidance to taxpayers... rental real estate, including any interest in rental real estate that gives rise to deductions under...

Evaluation of Motorcycle Safety in Kansas : Technical Summary

Science.gov (United States)

2012-01-01

Over the past several years, motorcycle fatalities have increased at an alarming rate in the United States. Motorcycle safety issues in Kansas are no different from the national scenario. Accordingly, this study attempted to investigate motorcycle cr...

Paying taxes in Euro area countries: issues behind tax morale

Directory of Open Access Journals (Sweden)

Virgilijus Rutkauskas

2016-10-01

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

Building and Running a Collaborative Internet Filter Is Akin to a Kansas Barn Raising

Science.gov (United States)

Reddick, Thomas

2004-01-01

The Northeast Kansas Library System's filtering project started out as a response to the passage of CIPA, the Children's Internet Protection Act, in January 2001. Originally called "onGuard," it was a service that the Northeast Kansas Library System created for its members. When the Supreme Court ruling did uphold the constitutionality…

Towards a listed real estate investment valuation model

Directory of Open Access Journals (Sweden)

Douw Gert Brand Boshoff

2013-09-01

Full Text Available This paper presents a Listed Real Estate Investment Valuation Model that was developed to investigate the movement in indirect real estate investment through the consideration of the underlying assets of property loan stock companies. Specific reference is given to information that is made available to shareholders by way of annual financial statements in order to determine the extent to which shareholders can make investment decisions based on this information. The study enhances the knowledge of direct vs. indirect real estate investment behaviour and provides more insight into price discovery in the property sector.

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

Directory of Open Access Journals (Sweden)

Ana Margarida Raposo

2013-09-01

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

The Concept Of A Sustainable Approach To Corporate Real Estate Management

Directory of Open Access Journals (Sweden)

Ziemba Ewa

2015-12-01

Full Text Available This paper is conceptual in nature and presents the assumptions of a holistic approach to corporate real estate management. The approach is based on the imperative of sustainability, which has become a determinant of the proposed Sustainable Corporate Real Estate Management (SCREM model. Moreover, the authors indicate that in addition to the presence of the sustainability imperative, corporate real estate management requires the integration and formalization of knowledge about the concepts of corporate real estate management (CREM with those of corporate social responsibility (CSR. This approach is intended to enable the identification and improvement of real estate management processes and, as a result, contribute to more efficient and effective corporate real estate management and continuous and flexible development of enterprises, as well as boosting economic growth and building prosperity for present and future generations.

25 CFR 179.3 - What law applies to life estates?

Science.gov (United States)

2010-04-01

... INTERESTS General § 179.3 What law applies to life estates? (a) AIPRA applies to life estates created by operation of law under AIPRA for an individual who died on or after June 20, 2006, owning trust or... 25 Indians 1 2010-04-01 2010-04-01 false What law applies to life estates? 179.3 Section 179.3...

20 CFR 404.1069 - Real estate agents and direct sellers.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Real estate agents and direct sellers. 404... § 404.1069 Real estate agents and direct sellers. (a) Trade or business. If you perform services after 1982 as a qualified real estate agent or as a direct seller, as defined in section 3508 of the Code...

1982-83 Texas College and University Real Estate Course Survey.

Science.gov (United States)

Lyon, Robert

In 1983, the Texas Real Estate Research Center conducted its eighth annual survey of the real estate offerings of the state's two- and four-year colleges. Survey findings, based on a 90% response rate, included the following: (1) 90 institutions (46 community colleges and 44 four-year colleges) offered real estate courses during the 1982-83…

Kansas Nursing Home Medication Aide Curriculum. Revised.

Science.gov (United States)

Bartel, Myrna J.; Fornelli, Linda K.

This curriculum guide is designed to aid Kansas instructors in conducting a course for teaching nursing home medication aides. Covered first are various introductory topics such as the role and responsibilities of medication aides, pharmacodynamics, forms in which medication is now available, common medical abbreviations, mathematics and weights…

Kansas State University Libraries' OCR Labeling Project.

Science.gov (United States)

Thierer, Joyce; Bower, Merry

This publication describes the planning and implementation of an optical character recognition (OCR) labeling project, the first stage of Kansas State University (KSU) Libraries' program of conversion from a manual to an automated circulation system. It is noted that a telephone survey of libraries with automated circulation systems and…

Kansas City Metropolitan Community Colleges. Audit Report.

Science.gov (United States)

Missouri Office of the State Auditor, Jefferson City.

This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers,…

Online Marketing Issues of Real Estate Companies: a Case of Latvia

OpenAIRE

Dumpe, M

2015-01-01

Today online marketing has become an integral part of marketing mix. Potential real estate customers prefer to make online research themselves. Therefore, real estate companies should be ready that search engines, corporate web pages, profiles on social media sites should strengthen the image of real estate companies and ensure better communication with customers. The aim of this paper is to explore results of qualitative research regarding real estate online marketing activities. It has been...

Kansas Advanced Semiconductor Project: Final Report

International Nuclear Information System (INIS)

Baringer, P.; Bean, A.; Bolton, T.; Horton-Smith, G.; Maravin, Y.; Ratra, B.; Stanton, N.; von Toerne, E.; Wilson, G.

2007-01-01

KASP (Kansas Advanced Semiconductor Project) completed the new Layer 0 upgrade for D0, assumed key electronics projects for the US CMS project, finished important new physics measurements with the D0 experiment at Fermilab, made substantial contributions to detector studies for the proposed e+e- international linear collider (ILC), and advanced key initiatives in non-accelerator-based neutrino physics.

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 trust...

Quantitative Assessment of Factors Related to Customer Satisfaction with MoDOT in the Kansas City Area.

Science.gov (United States)

2008-01-01

A mailed survey was sent to approximately twenty thousand citizens from District Four (Kansas City Area) residents in order to gather statistical evidence for : supporting or eliminating reasons for the satisfaction discrepancy between Kansas City Ar...

Mineral Resource Information System for Field Lab in the Osage Mineral Reservation Estate

Energy Technology Data Exchange (ETDEWEB)

Carroll, H.B.; Johnson, William I.

1999-04-27

The Osage Mineral Reservation Estate is located in Osage County, Oklahoma. Minerals on the Estate are owned by members of the Osage Tribe who are shareholders in the Estate. The Estate is administered by the Osage Agency, Branch of Minerals, operated by the U.S. Bureau of Indian Affairs (BIA). Oil, natural gas, casinghead gas, and other minerals (sand, gravel, limestone, and dolomite) are exploited by lessors. Operators may obtain from the Branch of Minerals and the Osage Mineral Estate Tribal Council leases to explore and exploit oil, gas, oil and gas, and other minerals on the Estate. Operators pay a royalty on all minerals exploited and sold from the Estate. A mineral Resource Information system was developed for this project to evaluate the remaining hydrocarbon resources located on the Estate. Databases on Microsoft Excel spreadsheets of operators, leases, and production were designed for use in conjunction with an evaluation spreadsheet for estimating the remaining hydrocarbons on the Estate.

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 ...

Characteristics of Child Abuse Homicides in the State of Kansas from 1994 to 2007

Science.gov (United States)

Kajese, Tanyaradzwa M.; Nguyen, Linh T.; Pham, Giao Q.; Pham, Van K.; Melhorn, Katherine; Kallail, K. James

2011-01-01

Objective: This study described the epidemiology of child abuse homicides in the state of Kansas from 1994 to 2007. It focused on obtaining significant details on all recorded child abuse homicides in Kansas during this time frame to provide critical information that can be used for future preventive measures. Methods: A retrospective case review…

International capital tax evasion and the foreign tax credit puzzle

OpenAIRE

Kimberley A. Scharf

2001-01-01

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

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

Geospatial Web Services in Real Estate Information System

Science.gov (United States)

Radulovic, Aleksandra; Sladic, Dubravka; Govedarica, Miro; Popovic, Dragana; Radovic, Jovana

2017-12-01

Since the data of cadastral records are of great importance for the economic development of the country, they must be well structured and organized. Records of real estate on the territory of Serbia met many problems in previous years. To prevent problems and to achieve efficient access, sharing and exchange of cadastral data on the principles of interoperability, domain model for real estate is created according to current standards in the field of spatial data. The resulting profile of the domain model for the Serbian real estate cadastre is based on the current legislation and on Land Administration Domain Model (LADM) which is specified in the ISO19152 standard. Above such organized data, and for their effective exchange, it is necessary to develop a model of services that must be provided by the institutions interested in the exchange of cadastral data. This is achieved by introducing a service-oriented architecture in the information system of real estate cadastre and with that ensures efficiency of the system. It is necessary to develop user services for download, review and use of the real estate data through the web. These services should be provided to all users who need access to cadastral data (natural and legal persons as well as state institutions) through e-government. It is also necessary to provide search, view and download of cadastral spatial data by specifying geospatial services. Considering that real estate contains geometric data for parcels and buildings it is necessary to establish set of geospatial services that would provide information and maps for the analysis of spatial data, and for forming a raster data. Besides the theme Cadastral parcels, INSPIRE directive specifies several themes that involve data on buildings and land use, for which data can be provided from real estate cadastre. In this paper, model of geospatial services in Serbia is defined. A case study of using these services to estimate which household is at risk of

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

Science.gov (United States)

2010-04-01

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

Management of Tax Payments Under the Definitive Value Added Tax Regime

Directory of Open Access Journals (Sweden)

Jurušs Māris

2018-04-01

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

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...

Maximum drawdown and the allocation to real estate

NARCIS (Netherlands)

Hamelink, F.; Hoesli, M.

2004-01-01

The role of real estate in a mixed-asset portfolio is investigated when the maximum drawdown (hereafter MaxDD), rather than the standard deviation, is used as the measure of risk. In particular, it is analysed whether the discrepancy between the optimal allocation to real estate and the actual

Municipal Real Estate deployed as a capital asset

NARCIS (Netherlands)

Appel - Meulenbroek, H.A.J.A.; Maussen, S.J.E.; de Bis, N.; Verkerk, B.G.

2004-01-01

Abstract The aim of this study is to introduce the principles of Corporate Real Estate Management (CREM) within the municipal organization. It is presumed that, looking at the private sector’s accomplishments in this field, these principles will allow a city council to deploy their real estate in a

17 CFR 210.12-24 - Real estate owned and rental income. 1

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Real estate owned and rental... § 210.12-24 Real estate owned and rental income. 1 Part 1—Real estate owned at end of period Column A... In a separate schedule classify by states in which the real estate owned is located the total amounts...

The Real Estate Inspector. Teachers Instructional Packet (TIP) No. 11, Spring 1986.

Science.gov (United States)

Texas A and M Univ., College Station. Texas Real Estate Research Center.

Part of a series of classroom aids designed for real estate instructors, this instructional packet was designed to help real estate students understand legal requirements for real estate inspectors in Texas. The material is based on Section 18C of the Real Estate License Act, as amended by the 1985 Texas Legislature. Following a presentation on…

Continuous real-time water information: an important Kansas resource

Science.gov (United States)

Loving, Brian L.; Putnam, James E.; Turk, Donita M.

2014-01-01

Continuous real-time information on streams, lakes, and groundwater is an important Kansas resource that can safeguard lives and property, and ensure adequate water resources for a healthy State economy. The U.S. Geological Survey (USGS) operates approximately 230 water-monitoring stations at Kansas streams, lakes, and groundwater sites. Most of these stations are funded cooperatively in partnerships with local, tribal, State, or other Federal agencies. The USGS real-time water-monitoring network provides long-term, accurate, and objective information that meets the needs of many customers. Whether the customer is a water-management or water-quality agency, an emergency planner, a power or navigational official, a farmer, a canoeist, or a fisherman, all can benefit from the continuous real-time water information gathered by the USGS.

Tax Rate and Tax Base Competition for Foreign Direct Investment

OpenAIRE

Peter Egger; Horst Raff

2011-01-01

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

An exploration of the Fifth Estate landscape through film

OpenAIRE

Kubo, Michael F.

2015-01-01

Numerous fi lms of late have been made about the whistleblower organization Wiki Leaks and its founder, Julian Assange, but perhaps the one which has the most applicability to the media studies or ESL/ESL class is The Fifth Estate (2013), an American biopic thriller that attempts to portray the impact Assange’s organization has had on Washington, in particular the incumbent administration, as well as on Fourth Estate media agencies.The Fifth Estate is form of media that is most commonly assoc...

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

OpenAIRE

Amberger, Harald; Eberhartinger, Eva; Kasper, Helmut

2016-01-01

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

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.

7 CFR 767.201 - Real estate inventory property with important resources.

Science.gov (United States)

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Real estate inventory property with important... SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INVENTORY PROPERTY MANAGEMENT Real Estate Property With Important Resources or Located in Special Hazard Areas § 767.201 Real estate inventory...

Trust in a viable real estate economy with disruption and blockchain

NARCIS (Netherlands)

Veuger, Jan

Does real estate still have the value that it once had, or will the valuation of real estate change due to surprising products and services, innovative business models, different market strategies, innovative ways of organizing and managing in the (real estate) markets? Innovation revolves around

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

Directory of Open Access Journals (Sweden)

Břetislav Andrlík

2012-01-01

Full Text Available The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004 states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.

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

OpenAIRE

Jordi Caballé; Judith Panadés

2007-01-01

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

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

OpenAIRE

John Creedy; Nicolas Hérault; Guyonne Kalb

2008-01-01

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

76 FR 13880 - Disclosure of Return Information in Connection With Written Contracts Among the IRS...

Science.gov (United States)

2011-03-15

..., maintenance, repair, testing, and procurement of equipment; and (3) the providing of other services. On March... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and...

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

Tax-tariff reform with costs of tax administration

DEFF Research Database (Denmark)

Munk, Knud Jørgen

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

Tax tips for forest landowners for the 2009 tax year

Science.gov (United States)

Linda Wang; John Greene

2010-01-01

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

The role of offshore tax havens in the international tax system

OpenAIRE

Jules Hendriksen

2016-01-01

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

Influence of peculiarities of transition economy on real estate market

OpenAIRE

Venclauskienė, Deimantė; Snieška, Vytautas

2010-01-01

Global integration processes highlight relevance and weight of real estate market in determining economic cycle processes in different countries. Real estate market processes in countries with transition economy differ from real estate market processes in countries with developed economy in their peculiarities, possible reactions of market participators to economic shocks and consequences to country‘s economy. Common problems with property privatization, formation of legal and financial syste...

Collaborative Tax Regulation

DEFF Research Database (Denmark)

Boll, Karen

2016-01-01

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

Institutionalization of Organized Industrial Estates in Turkey, Problems Encountered and Proposed Solutions

Directory of Open Access Journals (Sweden)

Hasan DAĞLAR

2015-12-01

Full Text Available In the aim of the study is to determine the institutionalization degree of organized industrial estates and to identify the faced problems and to develop solutions for these problems. By using survey method, information about problems and institutionalization status of organized industrial estates were obtained from managers of the active organized industrial estates. The problems of organized industrial estates are related to the management structure, qualified staff, energy, transportation, regulation and public improvements. Formalization, professionalism, accountability, transparency and social responsibility have been identified as the factors about the institutionalization of organized industrial estates in Turkey according to factor analysis. It could be argued that organized industrial estates in Turkey have an institutional structure and they have institutionalized. However, it could be said that organized industrial estates which operate in 80 cities of Turkey and more than one are in some cities are not at the same level of institutionalization.

Taxing energy

International Nuclear Information System (INIS)

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

1990-01-01

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

Zdaňování nemovitostí a jejich převodů

OpenAIRE

Slezáková, Alžběta

2009-01-01

Alžběta Slezáková Zdaňování nemovitostí a jejich převodů 70 ABSTRACT "Taxation of real property and their transfers" The topic of the submitted thesis is a survey of historical and mainly current situation of legal regulation of property taxes in the Czech Republic, except the vehicle excise duty. Ownership, usage and transfers of real property are affected not only by real estate tax, gift tax, succession duty, real estate-transfer tax, but also by income taxes and VAT. Considering the exten...

Capital Market Effects of Taxes and Corporate Tax Avoidance

OpenAIRE

Tassius, Alexander

2016-01-01

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

Catastrophic sinkhole formation in Kansas: A case study

Science.gov (United States)

Lambrecht, J.L.; Miller, R.D.

2006-01-01

Sinkholes represent a hazard to property and human safety in a wide variety of geologic settings across the globe. In most cases, the subsidence rate of a sinkhole represents the most significant potential impact and risk to public safety. Since 1979, the Kansas Geological Survey has studied numerous sinkholes using high-resolution seismic reflection in an attempt to better understand the mechanisms that control their formation. Most sinkholes in central Kansas form as a result of dissolution of the Permian Hutchinson salt (Figure 1). The fluid source and associated pathway responsible for leaching these bedded evaporites have been natural, anthropogenic, and a combination of both. Sinkholes have been a part of the landscape in the North American midcontinent long before modern oil, gas, and mineral exploration, but clearly the activities of man have played a significant role in both increasing the number of sinkholes and affecting their subsidence rates.

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

International Nuclear Information System (INIS)

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

2008-01-01

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

THE EVOLUTION OF THE REAL ESTATE MARKET IN THE REPUBLIC OF ARMENIA

OpenAIRE

Edgar V. Hovsepyan

2015-01-01

The article describes the evolution of the real estate market of the Republic of Armenia. It presents the emergence and development of real estate market after the collapse of the USSR. The main influence on the impact of the global financial crisis on the real estate market in Republic of Armenia. Discusses some of the important issues for long-term development of the real estate market.

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

Energy Technology Data Exchange (ETDEWEB)

Bock, R.S.

1977-01-01

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

Energy taxes, resource taxes and quantity rationing for climate protection

Energy Technology Data Exchange (ETDEWEB)

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

2010-11-15

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

European tax law

NARCIS (Netherlands)

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

2008-01-01

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

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

Science.gov (United States)

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Work performance and tax compliance in flat and progressive tax systems

NARCIS (Netherlands)

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

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Telnova Hanna V.

2017-06-01

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

12 CFR 560.37 - Real estate for office and related facilities.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Real estate for office and related facilities... LENDING AND INVESTMENT Lending and Investment Powers for Federal Savings Associations § 560.37 Real estate for office and related facilities. A federal savings association may invest in real estate (improved...

The progressive tax

OpenAIRE

Estrada, Fernando

2010-01-01

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

78 FR 46688 - Proposed Collection; Comment Request for Form 706

Science.gov (United States)

2013-08-01

... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments should be received on or before September 30, 2013 to be assured of consideration. ADDRESSES: Direct all... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545-0015...

A tax proposal for a cash flow corporate tax

OpenAIRE

Lourdes Jerez Barroso; Joaquín Texeira Quirós

2013-01-01

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

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

OpenAIRE

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

2010-01-01

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

Developing Community-Focused Solutions using a Food-Energy-Water Calculator, with Initial Application to Western Kansas

Science.gov (United States)

Hill, M. C.; Pahwa, A.; Rogers, D.; Roundy, J. K.; Barron, R. W.

2017-12-01

Many agricultural areas are facing difficult circumstances. Kansas is one example, with problems that are typical. Past agricultural and hydrologic data document how irrigation in western Kansas has produced a multi-billion-dollar agricultural economy that is now threatened by pumping-induced declines in groundwater levels. Although reduced pumping could mitigate much of the threat and preserve much of Kansas' agricultural economy (albeit at a reduced level) in the long term, a primary disincentive for reducing pumping is the immediate economic impact of diminished irrigation. One alternative to continued unsustainable groundwater use is a water-energy tradeoff program that seeks to reduce pumping from the Ogallala aquifer to sustainable rates while maintaining local income levels. This program would allow development of the region's rich wind and solar energy resources in a way that focuses on local economic benefits, in exchange for water rights concessions from affected stakeholders. In considering this alternative, most citizens are currently unable to address a key question, "What could this mean for me?" Answering this question requires knowledge of agriculture, energy, water, economics, and drought probabilities, knowledge that is available at Kansas universities. This talk presents a joint University of Kansas - Kansas State University effort to address this need through development of the Food-Energy-Water Calculator. This talk will present the idea and discuss how the calculator would work. It is suggested that the framework created provides a powerful way to organize data and analysis results, and thus to seek solutions to difficult problems in many regions of the US and the world.

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

Directory of Open Access Journals (Sweden)

Mihai-Bogdan Afrăsinei

2013-07-01

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

Lease accounting trouble looms for corporate real estate management

NARCIS (Netherlands)

Baltussen, S.; Schelle, T.G.F.; Appel - Meulenbroek, H.A.J.A.; van Egmond, B.; Hesselink, M.; Leersum, van L.

2014-01-01

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS) lease accounting changes might have on corporate real estate (CRE) strategies, and what the consequences for future corporate real estate portfolio decisions might be.

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

Science.gov (United States)

2010-04-01

... determining whether distributions by a real estate investment trust are to be treated as in exchange for stock; (4) Section 305 applies to distributions by a real estate investment trust of its own stock; (5... “shareholders” include holders of beneficial interest in a real estate investment trust, the terms “stock...

THE EVOLUTION OF THE REAL ESTATE MARKET IN THE REPUBLIC OF ARMENIA

Directory of Open Access Journals (Sweden)

Edgar V. Hovsepyan

2015-01-01

Full Text Available The article describes the evolution of the real estate market of the Republic of Armenia. It presents the emergence and development of real estate market after the collapse of the USSR. The main influence on the impact of the global financial crisis on the real estate market in Republic of Armenia. Discusses some of the important issues for long-term development of the real estate market.

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

OpenAIRE

Ira N. Gang; Arindam Das-Gupta

1998-01-01

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

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

OpenAIRE

Janbunjong, Pichit

2009-01-01

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

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