WorldWideScience

Sample records for sales tax

  1. Gross Sales Tax Collections

    Data.gov (United States)

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

  2. Direct Marketers and the Virginia Sales Tax

    OpenAIRE

    Whittle, Bill; Groover, Gordon Eugene, 1956-

    2009-01-01

    When farmers sell retail or to the end-user, they must collect sales tax on the gross sales price of all retail sales. For the purpose of sales tax rules, farmers making direct sales are treated like all retail merchants and are obligated to collect and remit the sales tax on all retail sales to each customer.ï_ 

  3. 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.

  4. Sales Tax Compliance and Audit Selection

    OpenAIRE

    Murray, Matthew N.

    1995-01-01

    Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

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

    Science.gov (United States)

    2010-04-01

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

  6. New Housing and the Harmonized Sales Tax: Lessons from Ontario

    OpenAIRE

    Bev Dahlby; Michael Smart; Benjamin Dachis

    2009-01-01

    Ontario’s revised plan for the tax treatment of new housing under a Harmonized Sales Tax (HST) is a significant improvement over its original proposal in the 2009 Budget, with lower economic cost and less impact on homebuyers’ decisions.

  7. Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax

    OpenAIRE

    Peter Dungan; Jack Mintz; Finn Poschmann; Thomas Wilson

    2008-01-01

    Ontario should scrap its antiquated retail sales tax, and opt for a made-in-Ontario valued-added tax (VAT) that would improve fairness, encourage investment and wage growth, and reduce administrative costs for government and for business.

  8. 27 CFR 53.93 - Other items relating to tax on sale price.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Other items relating to tax on sale price. 53.93 Section 53.93 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... tax on sale price. (a) Exchanges. If, in connection with the sale of an article subject to a tax...

  9. THE EFFECT OF PERFECT MONITORING OF MATCHED INCOME ON SALES TAX COMPLIANCE: AN EXPERIMENTAL INVESTIGATION

    National Research Council Canada - National Science Library

    Cathleen Johnson; David Masclet; Claude Montmarquette

    2010-01-01

    ... and the appropriate design of a tax system. This paper provides empirical insights regarding the nature of tax noncompliance, using an experimental approach to evaluate the effects of systematic sales tax monitoring and identify...

  10. EVALUATION OF SALES VALUE OF OBJECT TAX ON LAND AND BUILDINGS

    Directory of Open Access Journals (Sweden)

    Titin RULIANA

    2014-06-01

    Full Text Available Tax revenue today become the backbone of the State reception in the State Budget ( Budget . One of the tax revenue is land and building tax . Basis of property tax is the Sales Value of Object Tax. Sales Value of Object Tax is the average price obtained from the market price , and the price is based on the Decree of the Mayor [3]. Determination Sales Value of Object Tax based on Laws number 12 of 1985 amended by Laws number 12 of 1994 [1]. Determination Sales Value of Object Tax based Formulation of the problem in this paper is as follows : "Is it the Sales Value of Object Tax on Land and Building Tax in Year 2012 in accordance with Laws number 12 of year 1994". This research used a sample of fifty one taxpayers from Income Tax Payable in 2012. Target of research is Sales Value of Object Tax on land and building by comparing the Sales Value of Object Tax contained in the Notification Letter of Tax Payable to the actual situation. Based on the background and formulation of the problem, that : "Calculation Sales Value of Object Tax on Land and Building of 2012 in the District Palaran of Samarinda City not in accordance with Law Number 12 of 1994" . I was concluded that the calculation Sales Value of Object Tax on Land and Buildings in the District Palaran been calculated in accordance with Law on number 12 of 1994 . Difference in the amount of Land and Building Tax to be paid based on The Notification Letter of Tax Payable with the results of research in the field due to lack of public understanding about The Land and Building Tax, so that the taxpayer did not immediately report the wide changes to the tax object owned by the Office of Tax services

  11. 77 FR 69440 - Federal Acquisition Regulation; Submission for OMB Review; North Carolina Sales Tax Certification

    Science.gov (United States)

    2012-11-19

    ... Regulation; Submission for OMB Review; North Carolina Sales Tax Certification AGENCIES: Department of Defense... submitting to the Office of Management and Budget (OMB) a request to review and approve an reinstatement of a previously approved information collection requirement concerning North Carolina sales tax certification. A...

  12. 77 FR 43077 - Federal Acquisition Regulation; Information Collection; North Carolina Sales Tax Certification

    Science.gov (United States)

    2012-07-23

    ... Regulation; Information Collection; North Carolina Sales Tax Certification AGENCY: Department of Defense (DOD... Office of Management and Budget (OMB) a request to review and approve a reinstatement of a previously approved information collection requirement concerning North Carolina sales tax certification. Public...

  13. The association of soda sales tax and school nutrition laws: a concordance of policies.

    Science.gov (United States)

    Greathouse, K Leigh; Chriqui, Jamie; Moser, Richard P; Agurs-Collins, Tanya; Perna, Frank M

    2014-10-01

    The current research examined the association between state disfavoured tax on soda (i.e. the difference between soda sales tax and the tax on food products generally) and a summary score representing the strength of state laws governing competitive beverages (beverages that compete with the beverages in the federally funded school lunch programme) in US schools. The Classification of Laws Associated with School Students (CLASS) summary score reflected the strength of a state's laws restricting competitive beverages sold in school stores, vending machines, school fundraisers and à la carte cafeteria items. Bridging the Gap (BTG) is a nationally recognized research initiative that provided state-level soda tax data. The main study outcome was the states' competitive beverage summary scores for elementary, middle and high school grade levels, as predicted by the states' disfavoured soda tax. Univariate and multivariate analyses were conducted, adjusting for year and state. Data from BTG and CLASS were used. BTG and CLASS data from all fifty states and the District of Columbia from 2003 to 2010 were used. A higher disfavoured soda sales tax was generally associated with an increased likelihood of having strong school beverage laws across grade levels, and especially when disfavoured soda sales tax was >5 %. These data suggest a concordance between states' soda taxes and laws governing beverages sold in schools. States with high disfavoured sales tax on soda had stronger competitive beverage laws, indicating that the state sales tax environment may be associated with laws governing beverage policy in schools.

  14. A Sales Tax Is Better at Promoting Healthy Diets than the Fat Tax and the Thin Subsidy

    OpenAIRE

    Kalamov, Zarko Y.

    2016-01-01

    Rising prevalence of obesity among adults and children is a major policy issue in many countries. Two widely discussed instruments to address obesity are a tax on unhealthy foods (fat tax) and a subsidy on healthy foods (thin subsidy). We compare these two policies to a sales tax on all food products, taking into account the different opportunity costs in terms of time for healthy and unhealthy meals. We show that the policy which reduces obesity under the most general conditions is the sales...

  15. Sales Tax. Project Module for Use in a Mathematics Laboratory Setting.

    Science.gov (United States)

    Karlin, Marvin; And Others

    This project involves devising and evaluating a sales tax schedule to meet the specific revenue needs of a hypothetical state in the United States. Conducting this unit involves many mathematical skills in a learning environment familiar to the student. The essential parts of the project consist of student preparation of a tax schedule and class…

  16. 27 CFR 53.98 - Computation of tax on leases and installment sales.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Computation of tax on leases and installment sales. 53.98 Section 53.98 Alcohol, Tobacco Products and Firearms ALCOHOL AND... a constructive sale price computed under section 4216(b) of the Code that is less than the actual...

  17. Beverages Sales in Mexico before and after Implementation of a Sugar Sweetened Beverage Tax.

    Directory of Open Access Journals (Sweden)

    M A Colchero

    Full Text Available To estimate changes in sales of sugar sweetened beverages (SSB and plain water after a 1 peso per liter excise SSB tax was implemented in Mexico in January 2014.We used sales data from the Monthly Surveys of the Manufacturing Industry from January 2007 to December 2015. We estimated Ordinary Least Squares models to assess changes in per capita sales of SSB and plain water adjusting for seasonality and the global indicator of economic activity.We found a decrease of 7.3% in per capita sales of SSB and an increase of 5.2% of per capita sales of plain water in 2014-2015 compared to the pre-tax period (2007-2013.Adjusting for variables that change over time and that are associated with the demand for SSB, we found the tax was associated with a reduction in per capita sales of SSB. The effectiveness of the tax should be evaluated in the medium and long term.

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

    Science.gov (United States)

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

    2008-07-01

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

  19. ANALYSIS OF THE IMPACTS OF INDUSTRIALIZED GOODS TAX REDUCTION IN SALES OF MOTOR VEHICLES

    Directory of Open Access Journals (Sweden)

    Claudia Maria Sonaglio

    2015-11-01

    Full Text Available The Brazilian automotive industry accounted for 18% of Gross Domestic Product Industrial in 2012, moreover, this segment has strong linkages with other activities in the economy. After declining sales of vehicles in order to encourage growth in the sector, the government adopted a countercyclical policy to reduce TAX (IPI. This policy aimed at increasing the sales. In this sense, the objective of this study was to determine if measure was effective for the recovery of vehicle sales. The analysis follows a cointegration model. Some simulations indicate the the countercyclical policy accounted for 31.07% of vehicle sales from May to December 2012, suggesting the policy was effective and leveraged the automobile industry.

  20. 26 CFR 48.4221-4 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.

    Science.gov (United States)

    2010-04-01

    ... whaling business is limited to articles sold by the manufacturer for such use on vessles while employed... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sale of articles for use by the... EXCISE TAXES Exemptions, Registration, Etc. § 48.4221-4 Tax-free sale of articles for use by the...

  1. 26 CFR 48.4221-3 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

    Science.gov (United States)

    2010-04-01

    ... destination or for resale to another person engaged in the business of exporting who will export the article... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sale of articles for export, or for... AND RETAILERS EXCISE TAXES Exemptions, Registration, Etc. § 48.4221-3 Tax-free sale of articles for...

  2. Slowing Menthol's Progress: Differential Impact of a Tobacco Tax Increase on Cigarette Sales.

    Science.gov (United States)

    Amato, Michael S; D'Silva, Joanne; Boyle, Raymond G

    2016-05-01

    The proportion of smokers who use menthol cigarettes has increased nationally since 2004, while use of non-menthol cigarettes is declining, suggesting that menthol may be undermining the effectiveness of population level tobacco control efforts. In 2013 Minnesota passed a $1.75 cigarette tax increase. We investigated whether sales of menthol and non-menthol cigarettes were differentially affected by the price increase. Cigarette sales data from convenience stores in the Minneapolis, Minnesota, metro area from January 2012, through May 2015, were obtained. Proportion of sales accounted for by menthol cigarettes was analyzed with segmented regression. Before the price increase, menthol cigarettes gained 2.21% (1.17, 3.12) of market share annually. Following the price increase, the trend slowed to 0.26% (-0.78, 1.56) annually. The slope before the price increase was significantly positive; the slope following the price increase did not significantly differ from zero. Sales of menthol cigarettes declined less rapidly than non-menthol cigarettes before the price increase. Sales of menthol and non-menthol cigarettes declined at more comparable rates after the price increase. Increasing the price of tobacco may help ensure declines in consumption are more evenly distributed across menthol and non-menthol cigarettes. Using sales data, we found that a trend of increasing market share for menthol cigarettes was significantly reduced by a $1.75 cigarette price increase. These results suggest that cigarette price increases, a core tobacco control policy, may have a greater effect on menthol smokers than non-menthol smokers. © The Author 2015. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  3. 27 CFR 53.133 - Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for...

    Science.gov (United States)

    2010-04-01

    ... resale to another person engaged in the business of exporting who will export the article, and (ii) That... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax-free sale of articles..., Etc. § 53.133 Tax-free sale of articles for export, or for resale by the purchaser to a second...

  4. 27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

    Science.gov (United States)

    2010-04-01

    ... Administrative Provisions of Special Application to Manufacturers Taxes § 53.179 Supporting evidence required in... exportations, uses, sales, or resales on which the claim is based and which give rise to a right of credit or refund under section 6416(b)(2) of the Code and § 53.177, (2) Identifying the article, both as to nature...

  5. 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.

  6. 26 CFR 48.6416(b)(2)-3 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

    Science.gov (United States)

    2010-04-01

    ... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special..., uses, sales, or resales on which the claim is based and which give rise to a right of credit or refund under section 6416(b)(2) and § 48.6416(b)(2)-1, (2) Identifying the article, both as to nature and...

  7. Over-the-counter sales of out-of-state and counterfeit tax stamp cigarettes in New York City.

    Science.gov (United States)

    Silver, Diana; Giorgio, Margaret M; Bae, Jin Yung; Jimenez, Geronimo; Macinko, James

    2016-09-01

    New York City (NYC) has strict minimum cigarette price and tax stamp laws, but evidence regarding the extent of evasion of such laws in over-the-counter sales is scarce. 830 packs were purchased at licensed tobacco retailers at 92 randomly selected neighbourhoods in NYC in spring and fall 2014, following the establishment of NYC's minimum price law. The χ(2) analyses of illegal tax stamps on pack, by retailer type and data collection period, are presented. Over 15% of packs purchased had out-of-state (4.5%) or counterfeit tax stamps (10.6%). Purchases resulted in at least one illegal pack obtained in 70% of neighbourhoods, largely from independent stores. In 21.5% of sampled neighbourhoods, it was possible to purchase an illegal pack each collection period. Enhanced enforcement of retail sales of cigarettes is needed to ensure the full benefit of existing tobacco control laws in NYC. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  8. COMPARATIVE ANALYSIS OF TAX OBJECT SALES VALUE ON LAND AND BUILDINGS WITH INDONESIAN VALUATION STANDARD (SIP-BASED VALUATION IN MALANG CITY

    Directory of Open Access Journals (Sweden)

    Gani I.F.

    2017-08-01

    Full Text Available This research aimed to explore how the valuation/appraisal in determining land and building values at Tax Object Sales Value on Land and Buildings (NJOP PBB in Malang City and to analyze the comparison between the valuation of Tax Object Sales Value on Land and Buildings (NJOP PBB conducted in Malang and the valuation of land and buildings according to Indonesian Valuation Standards (SPI. Through the qualitative research with a case study approach, it was obtained that the model of mass and individual appraisals on the valuation of Tax Object Sales Value on Land and Buildings (NJOP PBB had the similar stages to the individual appraisal according to Indonesian Valuation Standards (SPI. Furthermore, from the results, the problems faced in valuing Tax Object Sales Value on Land and Buildings (NJOP PBB by the Local Revenue Office of Malang City were also known. It can be used as a consideration for the improvement of regulation or procedure in valuing Tax Object Sales Value on Land and Buildings (NJOP PBB.

  9. Sale

    CERN Multimedia

    2006-01-01

    On Tuesday 28 November, a sale in aid of the animal protection society 'SOS Animaux Pays de Gex' will be held at the entrance to Restaurant No. 1 from 9 am to 5 pm. Mr Mpntagnel, a balloon sculptor, will also be on hand to create whatever kind of characters or animals your heart may desire.

  10. Sale

    CERN Multimedia

    2006-01-01

    On Tuesday 28 November, a sale in aid of the animal protection society 'SOS Animaux Pays de Gex' will be held at the entrance to Restaurant 1 from 9 am to 5 pm. Mr Montagnel, a balloon sculptor, will also be on hand to create whatever kind of characters or animals your heart may desire.

  11. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study.

    Science.gov (United States)

    Silver, Lynn D; Ng, Shu Wen; Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta; Miles, Donna R; Poti, Jennifer M; Popkin, Barry M

    2017-04-01

    Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015-29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers' spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and negative in independent corner stores and

  12. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study

    Science.gov (United States)

    Ryan-Ibarra, Suzanne; Taillie, Lindsey Smith; Induni, Marta

    2017-01-01

    Background Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake. Methods and findings Methods included comparison of pre-taxation (before 1 January 2015) and first-year post-taxation (1 March 2015–29 February 2016) measures of (1) beverage prices at 26 Berkeley stores; (2) point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3) a representative telephone survey (17.4% cooperation rate) of 957 adult Berkeley residents. Key hypotheses were that (1) the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2) sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3) consumer spending per transaction (checkout episode) would not increase in Berkeley stores; and (4) self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce), beverage sales (ounces), consumers’ spending measured as store revenue (inflation-adjusted dollars per transaction) in two large chains, and usual beverage intake (grams/day and kilocalories/day). Tax pass-through (changes in the price after imposition of the tax) for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001) and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004), partial in pharmacies (+0.45¢/oz, p = 0.03), and

  13. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: A before-and-after study.

    Directory of Open Access Journals (Sweden)

    Lynn D Silver

    2017-04-01

    Full Text Available Taxes on sugar-sweetened beverages (SSBs meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake.Methods included comparison of pre-taxation (before 1 January 2015 and first-year post-taxation (1 March 2015-29 February 2016 measures of (1 beverage prices at 26 Berkeley stores; (2 point-of-sale scanner data on 15.5 million checkouts for beverage prices, sales, and store revenue for two supermarket chains covering three Berkeley and six control non-Berkeley large supermarkets in adjacent cities; and (3 a representative telephone survey (17.4% cooperation rate of 957 adult Berkeley residents. Key hypotheses were that (1 the tax would be passed through to the prices of taxed beverages among the chain stores in which Berkeley implemented the tax in 2015; (2 sales of taxed beverages would decline, and sales of untaxed beverages would rise, in Berkeley stores more than in comparison non-Berkeley stores; (3 consumer spending per transaction (checkout episode would not increase in Berkeley stores; and (4 self-reported consumption of taxed beverages would decline. Main outcomes and measures included changes in inflation-adjusted prices (cents/ounce, beverage sales (ounces, consumers' spending measured as store revenue (inflation-adjusted dollars per transaction in two large chains, and usual beverage intake (grams/day and kilocalories/day. Tax pass-through (changes in the price after imposition of the tax for SSBs varied in degree and timing by store type and beverage type. Pass-through was complete in large chain supermarkets (+1.07¢/oz, p = 0.001 and small chain supermarkets and chain gas stations (1.31¢/oz, p = 0.004, partial in pharmacies (+0.45¢/oz, p = 0.03, and negative in independent corner stores and

  14. Emission Taxes and Border Tax Adjustments for Oligopolistic Industries

    OpenAIRE

    Morihiro Yomogida; Nori Tarui

    2013-01-01

    We examine the welfare consequence of emissions tax with and without a Border Tax Adjustment for an imperfectly competitive industry, where intra-industry trade arises between countries. BTA allows a government to impose a pollution-content tariff on imports and refund an emission tax for export sales. We analyze the structure of an optimal emission tax with BTA when a government chooses its emission tax rate to maximize its national welfare. We show that the optimal emission tax policy with ...

  15. 27 CFR 25.175 - Prepayment of tax.

    Science.gov (United States)

    2010-04-01

    ..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General...

  16. Telecommunications Tax Design: The Role of A Preexisting Labor Tax Distortion

    OpenAIRE

    Lee, Fitzroy A.

    2002-01-01

    The paper assesses the effects of a preexisting labor tax on the relative efficiency of a capital tax and a sales tax on the telecommunications sector. Public finance theory predicts that the efficiency costs of a sales tax increase when there is a preexisting labor tax, but the theory is ambiguous as to the effect of the preexisting labor tax on the efficiency costs of a capital tax. Using a numerical general equilibrium model I show that the efficiency costs of both taxes are of the same or...

  17. 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...

  18. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

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

  19. 26 CFR 48.4041-4 - Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.

    Science.gov (United States)

    2010-04-01

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

  20. 27 CFR 53.92 - Exclusions from sale price.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Exclusions from sale price. 53.92 Section 53.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Provisions Applicable to Manufacturers Taxes § 53.92 Exclusions from sale price. (a) Tax—(1) Tax not part of...

  1. Employment impacts of alcohol taxes.

    Science.gov (United States)

    Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

    2017-08-16

    There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

  2. Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation

    OpenAIRE

    Laurence J. Kotlikoff; David Rapson

    2005-01-01

    This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling back non-Soci...

  3. 26 CFR 48.4221-2 - Tax-free sale of articles to be used for, or resold for, further manufacture.

    Science.gov (United States)

    2010-04-01

    ... resold for, further manufacture. 48.4221-2 Section 48.4221-2 Internal Revenue INTERNAL REVENUE SERVICE... manufacture. (a) Further manufacture—(1) In general. Under prescribed conditions, an article subject to tax...)(1), for use by the purchaser in further manufacture, or for resale by the purchaser to a second...

  4. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Science.gov (United States)

    2010-04-01

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

  5. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

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

  6. Tax Avoidance in Excise Tax

    OpenAIRE

    VARGOVÁ, Monika

    2007-01-01

    The taxes from consumption are an excise taxes and value adds tax. I will focus on an excise tax. The excise tax is one of the most important income to state budget. The excise taxes belong between indirect taxes and is divided into five selected products, such as cigarettes, bear, vine, alcohol and mineral oils.

  7. 27 CFR 25.151 - Rate of tax.

    Science.gov (United States)

    2010-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051, for...

  8. 27 CFR 25.153 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... by the brewer at the brewery from which the beer is removed for consumption or sale. (Sec. 201, Pub..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

  9. 27 CFR 26.101 - Subject to tax.

    Science.gov (United States)

    2010-04-01

    ... Liquors and Articles in Puerto Rico Beer § 26.101 Subject to tax. (a) Beer of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale is subject to a tax equal to the internal revenue tax imposed on beer in the United States by 26 U.S.C. 5051. (b) The excise taxes collected...

  10. 26 CFR 1.1201-1 - Alternative tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

  11. 27 CFR 46.221 - Floor stocks tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Floor stocks tax rates. 46... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.221 Floor stocks tax rates. Product...

  12. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

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

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

    Directory of Open Access Journals (Sweden)

    Anna Galik

    2015-06-01

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

  14. Forecasting Sales

    NARCIS (Netherlands)

    Ph.H.B.F. Franses (Philip Hans)

    2009-01-01

    textabstractThis chapter deals with forecasting sales (in units or money), where an explicit distinction is made between sales of durable goods (computers, cars, books) and sales of utilitarian products (SKU level in supermarkets). Invariably, sales forecasting amounts to a combination of

  15. Electric sales and revenue: 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour data provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1993. Operating revenue includes energy charges, demand charges, consumer service charges, environmental surcharges, fuel adjustments, and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. Because electric rates vary based on energy usage, average revenue per kilowatthour are affected by changes in the volume of sales. The sales of electricity, associated revenue, and average revenue per kilowatthour data provided in this report are presented at the national, Census division, State, and electric utility levels.

  16. 27 CFR 53.103 - Lease considered as sale.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Lease considered as sale. 53.103 Section 53.103 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Provisions Applicable to Manufacturers Taxes § 53.103 Lease considered as sale. For purposes of chapter 32 of...

  17. 27 CFR 53.95 - Constructive sale price; basic rules.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Constructive sale price; basic rules. 53.95 Section 53.95 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.95 Constructive sale price; basic rules...

  18. 27 CFR 53.97 - Constructive sale price; affiliated corporations.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Constructive sale price; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... AND AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.97 Constructive sale price...

  19. Tax Morale

    National Research Council Canada - National Science Library

    Erzo F. P. Luttmer; Monica Singhal

    2014-01-01

    ... literature on tax compliance and the administration of tax policy. While tax administrators are obviously concerned about enforcement, they also tend to place a great deal of emphasis on improving tax morale, by which they generally mean increasing voluntary compliance with tax laws and creating a social norm of compliance. The OECD (2001), f...

  20. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Science.gov (United States)

    2010-04-01

    ... for consumption or sale from that brewery on the day that the beer is returned. (c) Offsets not... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be...

  1. Tax Morale

    OpenAIRE

    Erzo F.P. Luttmer; Singhal, Monica

    2014-01-01

    There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the evasion being detected. Meanwhile, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale," by which they generally mean increasing voluntary complia...

  2. Tax laws harmonisation between Lesotho and the Republic of South ...

    African Journals Online (AJOL)

    Lesotho is geographically landlocked within the Republic of South Africa. Research has been done at border gates whereat Basotho shoppers are able to claim and gain reimbursement of the value-added tax amounts paid against shopping in South Africa. Basotho have to pay 10% general sales tax due on sales at the ...

  3. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

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

  4. 26 CFR 48.4218-5 - Computation of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Computation of tax. 48.4218-5 Section 48.4218-5... by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on price... ratio, and, therefore, need not be taken into account in the computation since the inclusion and...

  5. Tax Reform and Realizations of Capital Gains in 1986

    OpenAIRE

    Burman, Leonard E.; Clausing, Kimberly A.; O'Hare, John F.

    1994-01-01

    Discusses the revenue consequences of cutting tax rates on capital gains. Develops a model of taxpayer responses to transitory (not permanent) tax changes and tests its implications using data on asset transactions in the Sales of Capital Assets panel compiled by the IRS. Finds evidence that responses to transitory tax changes are dramatic and generally consistent with theory.

  6. 27 CFR 46.231 - Floor stocks tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Floor stocks tax return... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.231 Floor stocks tax return. Form 5000...

  7. TAX HAVENS

    OpenAIRE

    Horvat, Staša

    2016-01-01

    Tax havens have devoted much attention in recent years. Just a few months ago the notorious Panama documents have revealed details on hidden financial transactions of entrepreneurs, world politicians, public officials, celebrities and many others who operate in tax havens. Tax havens have usually a negative connotation in the media, particularly as money laundering places. I decided to look at the matter from the perspective of the entrepreneur and to be aware also of the many benefits of tax...

  8. Electric sales and revenue 1992, April 1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-04-20

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.

  9. Tax responses in platform industries

    DEFF Research Database (Denmark)

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

    2010-01-01

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

  10. 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 elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  11. Tax liability and fulfillment of tax obligations

    Directory of Open Access Journals (Sweden)

    Milošević Goran B.

    2015-01-01

    Full Text Available Tax liability is the duty of the taxpayer to pay the tax. The tax­payer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax.

  12. 27 CFR 53.91 - Charges to be included in sale price.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Charges to be included in sale price. 53.91 Section 53.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... AMMUNITION Special Provisions Applicable to Manufacturers Taxes § 53.91 Charges to be included in sale price...

  13. Update on State and Local Revenue Loss From Internet Sales

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

    ... tax losses from e-commerce. In that report, we used a range of available private-sector forecasts of Internet and total remote sales as the basis for several scenarios illustrating the impact of such sales on state and local...

  14. 26 CFR 48.4217-1 - Lease considered as sale.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Lease considered as sale. 48.4217-1 Section 48.4217-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS... Taxes § 48.4217-1 Lease considered as sale. For purposes of Chapter 32 of the Code, the lease of an...

  15. 27 CFR 10.24 - Sales promotion contests.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Sales promotion contests. 10.24 Section 10.24 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS COMMERCIAL BRIBERY Commercial Bribery § 10.24 Sales promotion contests...

  16. Elasticities, Tax Rates, and Tax Revenue

    OpenAIRE

    Edgar K. Browning

    1989-01-01

    Develops a theoretical analysis of the responsiveness of tax revenue to a change in tax rates on labor income. Finds that tax revenue is likely to be less responsive to higher tax rates than previous estimates suggest.

  17. Can Taxes Shape an Industry? Evidence from the Implementation of the “Amazon Tax”

    OpenAIRE

    Brian Baugh; Itzhak Ben-David; Hoonsuk Park

    2014-01-01

    For years, online retailers have maintained a price advantage over brick-and-mortar retailers by not collecting sales tax at the time of sale. Recently, several states have required that the online retailer Amazon collect sales tax during checkout. Using transaction-level data, we document that households living in these states reduce Amazon purchases by 9.4% after sales tax laws were implemented, implying elasticities ranging from –1.2 to –1.4. The effect is more pronounced for large purchas...

  18. CANADA – SUPPLIER, TAX AND BANK INFORMATION FORM

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

    Hakan Mustafa

    Section 2: LEGAL STATUS. Sole Proprietor / Individual Last Name. First Name. Initial. Social Insurance Number (SIN). -. -. Corporation. Business Identification Number (BIN). RC. Partnership. Business Identification Number (BIN). RZ. Section 3: HARMONIZED SALES TAX / GOODS AND SERVICES TAX. GST/HST Number.

  19. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Science.gov (United States)

    2010-04-01

    ... necessary to comply with securities laws and such disclosure is not otherwise limited. (ii) Mergers and acquisitions. In the case of a proposed taxable or tax-free acquisition of historic assets of a corporation... any other person who participates in the organization, management or sale of a tax shelter (as those...

  20. 27 CFR 40.21 - Cigar tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigar tax rates. 40.21 Section 40.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... April 1, 2009 and after Small cigars per thousand $1.828 $50.33 Large cigars* • percentage of sale price...

  1. Tax deregulation

    National Research Council Canada - National Science Library

    Dean, Steven A

    2011-01-01

    Deregulation has played both the hero and the villain in recent years. This Article evaluates the impact of deregulation on what may be the single most economically important regulatory regime: the income tax...

  2. Tax Morale, Tax Compliance and the Optimal Tax Policy

    OpenAIRE

    Gaetano Lisi

    2013-01-01

    Following the behavioural branch of tax compliance literature, this paper tries to incorporate tax morale into the optimal taxation theory. We show that tax morale affects the optimal mix of policy tools of deterrence to clamp down tax evasion. The optimal tax policy in fact differs according to the type of tax payer taken into account. Precisely, in the case of honest taxpayers the optimal strategy from a social welfare standpoint is to substitute a higher taxation/penalty with tighter monit...

  3. 26 CFR 52.4681-1 - Taxes imposed with respect to ozone-depleting chemicals.

    Science.gov (United States)

    2010-04-01

    ...)) for the calendar year in which the sale or use occurs; and (iii) The ozone-depletion factor... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes imposed with respect to ozone-depleting... to ozone-depleting chemicals. (a) Taxes imposed. Sections 4681 and 4682 impose the following taxes...

  4. Poll Tax in Agriculture

    Directory of Open Access Journals (Sweden)

    Marina Luminita Sarbovan

    2011-10-01

    Full Text Available Under the crisis constrains, the Romanian government tries to balance the budget, to stop the inflation and decrease unemployment, but its financial possibilities to do so prove to be much smaller than necessary. As far as agriculture is concerned, because of the strong connection of this branch to the European rural mechanism, the state intervention plays the key role in the protection and promoting the national production, in competition with other global producers. The taxation system still owes unexpected effects, influences the prices for the animal and vegetal production, the sales and the profits of this branch, in the context of included fluctuating profit particularities. Is poll tax a possibility or a necessity for agriculture?

  5. Environmental taxes

    DEFF Research Database (Denmark)

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

    include those on sulphur dioxide and nitrogen oxides in Sweden, on toxic waste in Germany, on water pollution in The Netherlands, and the tax differentials on leaded fuel and 'cleaner' diesel fuel in Sweden.3.Taxes as such have potential negative impacts on competitiveness and on employment, Most barriers...... and information. 4.As environmental concerns move from point-source emissions and problems, such as industrial emissions from pipelines and chimneys, to include more diffuse and mobile sources of pollution, such as solid waste, or from the agricultural and transport sectors, there is increased scope...

  6. Auction Sale Data

    Data.gov (United States)

    General Services Administration — This dataset contains sale data information for Agency reported items sold via GSA Auctions® Sales. The data is for closed sales during FY2009. GSA Auctions® offers...

  7. Tax Evasion, Tax Amnesties and the Psychological Tax Contract

    OpenAIRE

    Lars P. Feld; Frey, Bruno S.

    2007-01-01

    Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes. Tax morale is, however, also endogenous and depends on an interaction of individual taxpayers and the state that could be perceived as a fiscal exchange in...

  8. The New Federalism and State Tax Policies toward the Working Poor. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies. Occasional Paper.

    Science.gov (United States)

    Maag, Elaine; Rogers, Diane Lim

    This paper discusses some of the ways in which state tax systems affect low-income families. The focus is on the working poor. Why state tax policy matters for these families is explained, describing some general trends in state tax structure among the 50 states. Attention is then paid to details on personal income and sales taxes in a subset of…

  9. Optimal Portfolio Choice with Wash Sale Constraints

    DEFF Research Database (Denmark)

    Astrup Jensen, Bjarne; Marekwica, Marcel

    2011-01-01

    is to a large extent driven by the desire to realize those losses, either immediately by sharply decreasing the holding of assets carrying unrealized losses, or indirectly by increasing such holdings in order to prepare for a decrease in a future period to earn the tax rebate payment. Our findings are robust......We analytically solve the portfolio choice problem in the presence of wash sale constraints in a two-period model with one risky asset. Our results show that wash sale constraints can heavily affect portfolio choice of investors with unrealized losses. The trading behavior of such investors...

  10. The Danish tax on saturated fat - demand effects for meat and dairy products

    OpenAIRE

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

    2014-01-01

    Denmark introduced a tax on saturated fat in food products with effect from October 2011. This paper makes an effect assessment of this tax for some product categories affected by the new tax: meats and dairy products. This assessment is done by conducting an econometric analysis on monthly food retail sales data from a major retail chain in Denmark (Coop Danmark), spanning the period from January 2010 until October 2012.The econometric analysis suggests that the introduction of the tax on sa...

  11. Tax-qualified and non-tax qualified expenses

    OpenAIRE

    Sůra, Jiří

    2012-01-01

    TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term ...

  12. Income Tax Buyouts and Income Tax Evasion

    OpenAIRE

    Goerke, Laszlo

    2014-01-01

    A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of taxes evaded, an...

  13. TO TAX OR NOT TO TAX: IS THAT REALLY THE QUESTION?

    African Journals Online (AJOL)

    eliasn

    2009-05-27

    May 27, 2009 ... VAT laws of 2002 replaced the then general sales tax law (in force since 1993), which was a single-stage ... the VAT laws of Ethiopia issued in 2002 (the Proclamation and Regulations) came out with a fairly .... gambling, travel agency services and purchase of used goods by used-goods- dealers.10 This ...

  14. An eye to the tax man: Do forest owners understand tax provisions?

    Science.gov (United States)

    Tom Straka; John L. Greene

    2004-01-01

    In the March 2004 issue of Forest Products Equipment, Thom J. McEvoy noted that, "stumpage buyers who are able to brief prospective clients on the tax implications of a pending sale are often far more likely to win a client's business than even buyers who offer higher stumpage rates." This is because woodland owners know that it is...

  15. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

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

  16. Tax Amnesty (in Russian)

    OpenAIRE

    Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

    2014-01-01

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

  17. Tax Compliance, Tax Morale, and Governance Quality

    OpenAIRE

    Benno Torgler; Markus Schaffner; Alison Macintyre

    2007-01-01

    Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the ?puzzle of tax compliance?. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms the value of taking the research a step further by looking at the determinants of tax morale. We expl...

  18. Tax compliance under tax regime changes

    OpenAIRE

    Heinemann, Friedrich; Kocher, Martin G.

    2010-01-01

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

  19. Multinational Firm Tax Avoidance and Tax Policy

    OpenAIRE

    Clausing, Kimberly A.

    2009-01-01

    This paper considers the tax policy consequences of both real and financial types of international tax avoidance, focusing on U.S. multinational firms over the period 1982–2004. First, income shifting is examined by estimating the relationship between U.S. affiliate profit rates and foreign country tax rates. Second, the effects of taxes on multinational firms’ real operations across countries are considered. Estimates of both financial and real responsiveness to tax rate differences among co...

  20. Utilities, marketers identify with tax issures in Supreme Court case

    Energy Technology Data Exchange (ETDEWEB)

    Warkentin, D. [ed.

    1997-04-01

    A recent US Supreme Court decision effectively highlights the continuing disparity that exists in the taxation of regulated vs. nonregulated energy companies that engage in similar activities. While the federal case (General Motors Corp., vs. Tracy) and its decision involved natural gas utilities and natural gas marketers and how they are taxed locally, some noted electric utility industry professionals said the ruling has the potential of impacting the electric utility industry as it deregulates and works through the tax inequities that exist between it and independent unregulated power marketers. According to the Washington, DC-based law firm Chadbourne & Park LLP, under the Supreme Court ruling, which was handed down in late February and favored gas utilities, {open_quotes}a state can discriminate in favor of regulated utilities by exempting natural gas purchased from local distribution companies from sales taxes while collecting taxes on so-called selfhelp gas bought from gas producers at the wellhead or from independent marketers.{close_quotes} The US Supreme Court ruling appears to be important for the electric utility industry and independent power marketers in that there currently exists similar disparities with respect to taxation. The case involved Ohio and a tax it levies on natural gas. Ohio collects a 5 percent sales or use tax on gas purchased for consumption. According to Chadbourne & Park, in Ohio this tax can be as much as 7 percent when local taxes are tacked on to the state`s 5 percent tax. However, local distribution companies (LDC) are exempt from this tax. LDCs are essentially the local natural gas company or companies that many states, such as Ohio, have. In Ohio, these natural gas companies, which have generally been interpreted as those companies that produce, transport and deliver natural gas to Ohio consumers, are fully exempt from sales and use taxes.

  1. Tax Consciousness and Compliance Costs of Income Tax and Local Income Tax

    OpenAIRE

    横山, 直子

    2016-01-01

    Tax consciousness has a huge influence on tax compliance costs. Tax compliance costs have a large influence on tax consciousness. That is to say, tax consciousness and tax compliance costs influence each other. As tax consciousness get higher are more likely to be large tax compliance costs, and also characteristics of tax compliance costs become clear because of a specific character of tax consciousness to be clarified. Characteristics of tax consciousness and tax compliance costs are signif...

  2. Dampak Tax Accounting Choices Terhadap Tax Aggressive

    OpenAIRE

    Harnovinsah Harnovinsah; Septyana Mubarakah

    2016-01-01

    Tax Accounting choices in this study chose the straight-line method and the FIFO method,which is  the management actions in determining the policies that are applied to compile  financial statements and used as an indicator of  tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another  independent variable  to measure the tax aggresivitas action of the tax aggressiveness. This study aims  to analyze the tax accounting cho...

  3. Measuring Tax Efficiency: A Tax Optimality Index

    OpenAIRE

    Raimondos-Møller, Pascalis; Woodland, Alan D

    2004-01-01

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

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

    OpenAIRE

    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 empirical...

  5. 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

  6. Collecting Taxes Database

    Data.gov (United States)

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

  7. State Taxes, Tax Exemptions, and Elderly Migration

    National Research Council Canada - National Science Library

    Ali Sina Önder; Herwig Schlunk

    2015-01-01

    .... We show that the elderly prefer to migrate to states with low inheritance taxes, high property taxes, low amounts of federal revenue transfers, low cost of living, and higher average temperatures...

  8. 27 CFR 41.39 - Determination of sale price of large cigars.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Determination of sale price of large cigars. 41.39 Section 41.39 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO....39 Determination of sale price of large cigars. The tax imposed on large cigars is computed based on...

  9. 27 CFR 40.22 - Determination of sale price of large cigars.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Determination of sale price of large cigars. 40.22 Section 40.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.22 Determination of sale price of large cigars...

  10. Tax Evasion, Monopoly, and Nonneutral Profit Taxes

    OpenAIRE

    Lee, Kangoh

    1998-01-01

    It is known in the literature that tax evasion does not influence the monopolist's output decision, and hence, profit taxes are neutral, even in the presence of tax evasion. This result is based on the assumption that the audit probability and the penalty rate are fixed or depend on the understatement or overstatement of relevant economic indicators. However, under alternative and perhaps more reasonable formulations of the audit probability, the neutrality of profit taxes may not be preserve...

  11. 27 CFR 41.31 - Cigar tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of sale price 20.719% 52.750% • but not to exceed— $48.75 per thousand $0.4026 per cigar. * For large...

  12. 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...

  13. 27 CFR 6.72 - “Tie-in” sales.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false âTie-inâ sales. 6.72 Section 6.72 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... brands of products to a retailer at a special combination price, provided the retailer has the option of...

  14. 27 CFR 6.43 - Sale of equipment.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Sale of equipment. 6.43 Section 6.43 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT.... Further, the negotiation by an industry member of a special price to a retailer for equipment from an...

  15. The Spanish tobacco tax loopholes and their consequences.

    Science.gov (United States)

    López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

    2013-05-01

    The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

  16. Refundable Tax Credits

    OpenAIRE

    Congressional Budget Office

    2013-01-01

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

  17. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

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

  18. Dynamic tax depreciation strategies

    NARCIS (Netherlands)

    de Waegenaere, A.; Wielhouwer, J.L.

    2011-01-01

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

  19. Government budget, public-sector wages and capital taxes in a small open economy

    DEFF Research Database (Denmark)

    Chao, C.C.; Yu, E. S. H.; Yu, Wusheng

    This paper examines the welfare implications of adjustments in public-sector wages and capital tax rates for a small open economy in a general equilibrium setting. The individually and jointly optimal wage and tax policies are derived and interpreted. Facing reductions in land sales and falls...

  20. Compliance Costs of Income Tax and Consumption Tax

    OpenAIRE

    横山, 直子; ヨコヤマ(モリノブ), ナオコ; Naoko, YOKOYAMA

    2013-01-01

    Characteristics of tax compliance costs for income tax are many and various. Tax compliance costs for self-assessment taxpayers are high level. Because employers incur compliance costs of collecting income tax at source for employee, compliance costs for employers are high, and for withholding income taxpayers, the compliance costs are small. Tax compliance costs of consumption tax are relatively high. And also characteristics of tax consciousness of income tax and consumption tax are various...

  1. 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.

  2. New Evidence on the Price Effects of Cigarette Tax Competition.

    Science.gov (United States)

    Carpenter, Christopher S; Mathes, Michael T

    2016-05-01

    Multiple studies have shown that cigarette taxes are more than fully passed through to cigarette prices and that access to a nearby state with a lower cigarette tax also reduces local cigarette prices. We study two other sources of tax competition: nearby Native American reservations and online sales. Using quarterly data on local cigarette prices from 1976-2003, we show that the opening of a Native American casino within 25 miles of a city center is associated with a $0.016-$0.027 lower per-pack price, while a 50 percentage point increase in internet penetration is associated with a $0.22-$0.25 per-pack price reduction. These effects are not observed for other local prices for which there is no potential tax savings. Our results further our understanding of how tax competition affects local cigarette prices and provide context to studies linking Native American reservations and internet penetration to cigarette smuggling.

  3. "People over profits": retailers who voluntarily ended tobacco sales.

    Science.gov (United States)

    McDaniel, Patricia A; Malone, Ruth E

    2014-01-01

    Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer's decision. Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store's image. The decision to end sales often appeared to resolve troubling contradictions between retailers' values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers to end tobacco sales.

  4. "People over profits": retailers who voluntarily ended tobacco sales.

    Directory of Open Access Journals (Sweden)

    Patricia A McDaniel

    Full Text Available Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded.We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer's decision.Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store's image. The decision to end sales often appeared to resolve troubling contradictions between retailers' values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69% supported the decision.Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers to end tobacco sales.

  5. Are Green Taxes a Good Way to Help Solve State Budget Deficits?

    Directory of Open Access Journals (Sweden)

    Rong Zhou

    2012-06-01

    Full Text Available States are increasingly turning to environmental taxes as a means of raising revenue. These taxes are often thought to generate a double dividend: an environmental dividend stemming from the environmental improvement, and an economic dividend resulting from use of the revenue from environmental taxes to reduce other distortionary taxes (e.g., income or sales taxes. We review the economic literature on the double-dividend hypothesis, and show explicitly that the conditions under which the second dividend exists are less likely to hold when the amount of revenue that would be raised by an optimal environmental tax is small relative to the tax revenue from other taxes. We then present estimates of the potential revenue that could be raised from two environmental taxes in Connecticut. The results suggest that, because of their small tax base, environmental taxes are likely to have limited potential to raise revenue to finance state government budget deficits and/or reduce other distortionary taxes. Overall, environmental taxes could still generate significant gains for society if they lead to significant improvements in environmental quality. However, without more evidence of the existence of a double dividend, states should not try to justify these taxes on the basis of raising revenue more efficiently.

  6. 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…

  7. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  8. 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...

  9. Tax burden - the tax evasion generator

    OpenAIRE

    Iudit FODOR

    2009-01-01

    The economic globalization has emphasized and elaborated the existing inter-dependencies between the national economies, favouring the development of the world economy, but at the same time, of the underground economy - a tax evasion generator. In the context of debating the tax evasion which is currently present in all the countries of the world, it is not possible to ignore one of the most important generating factors of this phenomenon, i.e. the tax burden. In our opinion, the tax burden i...

  10. The sales learning curve.

    Science.gov (United States)

    Leslie, Mark; Holloway, Charles A

    2006-01-01

    When a company launches a new product into a new market, the temptation is to immediately ramp up sales force capacity to gain customers as quickly as possible. But hiring a full sales force too early just causes the firm to burn through cash and fail to meet revenue expectations. Before it can sell an innovative product efficiently, the entire organization needs to learn how customers will acquire and use it, a process the authors call the sales learning curve. The concept of a learning curve is well understood in manufacturing. Employees transfer knowledge and experience back and forth between the production line and purchasing, manufacturing, engineering, planning, and operations. The sales learning curve unfolds similarly through the give-and-take between the company--marketing, sales, product support, and product development--and its customers. As customers adopt the product, the firm modifies both the offering and the processes associated with making and selling it. Progress along the manufacturing curve is measured by tracking cost per unit: The more a firm learns about the manufacturing process, the more efficient it becomes, and the lower the unit cost goes. Progress along the sales learning curve is measured in an analogous way: The more a company learns about the sales process, the more efficient it becomes at selling, and the higher the sales yield. As the sales yield increases, the sales learning process unfolds in three distinct phases--initiation, transition, and execution. Each phase requires a different size--and kind--of sales force and represents a different stage in a company's production, marketing, and sales strategies. Adjusting those strategies as the firm progresses along the sales learning curve allows managers to plan resource allocation more accurately, set appropriate expectations, avoid disastrous cash shortfalls, and reduce both the time and money required to turn a profit.

  11. Internet cigarette vendors make tax-free claims and sell cigarettes cheaper than retail outlets.

    Science.gov (United States)

    Hall, Marissa G; Williams, Rebecca S; Gammon, Doris G; Ribisl, Kurt M

    2016-11-01

    This paper aims to (1) assess whether promotion of tax-free sales among Internet cigarette vendors (ICVs) changed between 2009 and 2011, (2) determine which types of ICVs are most likely to promote tax-free sales (eg, US-based, international or mixed location ICVs), and (3) compare the price of cigarettes advertised in ICVs to prices at brick-and-mortar retail outlets. We analysed data from the 200 most popular ICVs in 2009, 2010 and 2011 to assess promotion of tax-free sales and the price of Marlboro cigarette cartons. We used Nielsen scanner data from 2009, 2010 and 2011 to measure the price of Marlboro cartons in US grocery stores. The odds of ICVs claiming tax-free status were higher in 2011 than in 2009 (OR=1.58, pcigarette prices would save $1508 per year buying cigarettes online. ICVs commonly promote tax-free sales, and cigarettes are cheaper online compared to US grocery stores. Better enforcement of the Prevent All Cigarette Trafficking Act is needed to address tax-free cigarette sales among ICVs. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  12. 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...

  13. 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.

  14. INNOVATIVE SALES METHODS

    Directory of Open Access Journals (Sweden)

    Roxana L. IONESCU

    2014-06-01

    Full Text Available Companies operating in a global economy that is constantly changing and developming, especially during the financial crisis and political instability. It is necessary to adapt and develop sales methods in such environment. For large companies who base their activity on sales it has become a necessity to learn different types of sales approaches because their knowledge enables them to grow the number of customers and therefore the sales and the turnover. This paper aims to exame the most effective sales methods used on the highly sensitive economic and social environment – the insurance market. In the field of insurances, the sales process is even more important because sellers need to sell an intangible product that may materialize in the future, but there is no certainty.

  15. The measures against tax havens and unfair tax competition

    OpenAIRE

    Bažantová, Ilona

    2015-01-01

    This paper focuses on the issue of tax havens and unfair tax competition. It presents the OECD definition of a tax haven, and in the next section it gives an overview of the fight of the OECD, the Financial Action Task Force and the European Union against tax havens and against the lack of a tax transparency and unfair tax competition.

  16. Editorial: Sales Strategy (2010

    Directory of Open Access Journals (Sweden)

    Chris McPhee

    2010-09-01

    Full Text Available The editorial theme for this issue of the OSBR is Sales Strategy. While "marketing" is everything a company does to build interest in its offers, "sales" consists of converting these offers into cash. By "sales strategy," we refer to all sales planning and process development activities leading up to the actual selling of a product or service. In his recent blog post at MaRS Discovery District, Mark Zimmerman answered a question he is frequently asked by the founders of startups: "How do we find a good sales person?" In short, his answer is "Don't." This is not meant as a slight to sales professionals, but rather, Zimmerman is advocating that companies should not equate having sales professionals to having a sales strategy. Sales professionals have a critical role to play in a company's success, but they are being given an impossible task if asked to sell something that has not been validated with customers. Zimmerman explains that sales professionals should be hired only once a company has validated that the value proposition resonates with customers and that the sales model will be effective. This lesson also applies to established companies, where existing sales staff require this same foundation to be effective. So how does a company determine whether its value proposition resonates with customers? The answer, of course, is to talk to customers. In the OSBR and elsewhere, the need for early customer input is a dominant theme in recent discussions of product development, marketing, and now sales strategy. By talking to customers, listening to how they describe their needs, and interpreting how their needs could be met, a value proposition can tested and refined. It is far more efficient and effective to iteratively refine a value proposition before attempting to sell than to attempt a salvage operation in response to slumping sales. Customer input is also a critical ingredient in developing an effective sales strategy. In this issue of the

  17. NM Property Tax Districts

    Data.gov (United States)

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

  18. Fire Sales and House Prices

    DEFF Research Database (Denmark)

    Andersen, Steffen; Meisner Nielsen, Kasper

    2017-01-01

    result in fire sale discounts. Discounts increase when the sale is urgent, market conditions are poor, and the seller is financially constrained. Overall, our study identifies when forced sales lead to fire sale discounts, and highlights that fire sales occur even in the absence of temporary demand...

  19. Tax effects on education

    OpenAIRE

    Alstadsæter, Annette

    2005-01-01

    Taxes affect the individual’s educational choice through many channels, and they have both direct and indirect effects on human capital accumulation. The structure of the tax system creates different incentive effects that distorts the individual’s educational choice. Some of these tax effects discourage higher education, while others encourage it. I give an overview over the existing literature on taxes and education and also provide the intuition for many of these partial eff...

  20. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  1. Controlling tax evasion fluctuations

    Science.gov (United States)

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

    2008-10-01

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

  2. Improvement of tax administration

    OpenAIRE

    Joppe, Aina

    2008-01-01

    The objective of the promotion work, based on the result analysis of the specific economical literature and tax administration praxis worldwide and in Latvia, is to elaborate proposals for the development of tax administration in Latvia. The work consists of three chapters. In the first chapter of the work viewpoints on the essence and functions of tax administration encountered in the scientific literature have been researched and factors affecting tax administration have been analyzed. T...

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

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

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

  4. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

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

  5. Small Business Tax Regimes

    OpenAIRE

    Yilmaz, Fatih; Coolidge, Jacqueline

    2016-01-01

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

  6. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...

  7. 26 CFR 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

    Science.gov (United States)

    2010-04-01

    ... person who succeeds to the business of a manufacturer, producer, or importer of taxable articles, such as..., after its dissolution, continues the business; incurs liability for tax on all taxable articles sold by... ownership of his business, he incurs liability for tax on the sale of any taxable articles included in such...

  8. 27 CFR 53.121 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.

    Science.gov (United States)

    2010-04-01

    ..., rather than ownership of his business, he incurs liability for tax on the sale of any taxable articles... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Sales of taxable articles... taxable articles by a person other than the manufacturer, producer, or importer. (a) General rule. If the...

  9. Sale, amore e nostalgia

    DEFF Research Database (Denmark)

    Chemi, Tatiana

    2003-01-01

    Odin Teatret’s most recent original performance, Sale: the scenic structure, the characters, the lights and the darkness, the text and the creating process.......Odin Teatret’s most recent original performance, Sale: the scenic structure, the characters, the lights and the darkness, the text and the creating process....

  10. Tax Evasion and Quality

    OpenAIRE

    渡辺, 茂; Watanabe, Shigeru

    1990-01-01

    Unless we take the tax evasion (by overstating costs or understating total revenue) into consideration, it would be easily shown that raising the profit tax rate could not raise the product quality and the output level of the monopoly. When the tax evasion is taken into consideration, however, raising the profit tax rate will raise the product quality and the output level. On the other hand, raising the profit tax rate could not decrease the rate of the overstated costs or the rate of the hid...

  11. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  12. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...

  13. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

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

  14. ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS

    OpenAIRE

    KEISUKE MORITA

    2014-01-01

    The traditional theoretical analysis of tax evasion fails to explain the empirical finding that declared income decreases with the tax rate. We show that one of the reasons for this result is that many such studies overlook advance tax payments in their analyses. Furthermore, we investigate how advance tax payments influence the extent of tax evasion. We conclude that the influence of advance tax payments on the extent of tax evasion depends on whether an individual's preference is based on e...

  15. Employee Benefits and Tax Reform

    OpenAIRE

    Stephen A. Woodbury

    1996-01-01

    The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans represent an addition to wealth that would be taxed at the time they are made. The interest earned on pension contributions also represents an addition to wealth that would be taxed annually. When a worker retires, all applicable taxes would ...

  16. Optimal alcohol taxes for Australia

    OpenAIRE

    Fogarty, James Joseph

    2011-01-01

    Objective: To estimate welfare maximising tax rates for beer, wine, and spirits using a mathematical model that considers both the welfare loss alcohol taxes impose on non-abusive consumers and the welfare gains due to alcohol taxes reducing externality costs. Results: Optimal per litre of pure alcohol (LAL) tax rates are substantially different to both current alcohol tax rates and the uniform tax rate recommended as part of the 2010 Australian Government Tax Review. Given an individual cons...

  17. Fire Sales and House Prices

    DEFF Research Database (Denmark)

    Andersen, Steffen; Meisner Nielsen, Kasper

    We exploit a natural experiment in Denmark to investigate when forced sales lead to fire sale discounts. Forced sales result from sudden deaths of house owners in an institutional environment in which beneficiaries are forced to settle the estate, and hence sell the house, within 12 months. We...... identify 6,329 forced sales by suddenly deceased house owners, and find that forced sales bring in lower prices than do comparable houses as the deadline winds down: We find no discounts for sales long before the deadline, and discounts of 12.5% for sales shortly before the deadline. Market conditions...... and the urgency of the sale also affect the average discount: Discounts are larger when house prices contract, in thin markets where demand is lower, and when the sale is more likely to be a fire sale because of financial or liquidity constraints. Late fire sales are more likely when the house price...

  18. Sales Spotter: An Algorithm to Identify Sale Prices in Point-of-Sale Data

    OpenAIRE

    Iqbal A. Syed

    2015-01-01

    This paper develops an algorithm, called the sales spotter, which identifies the sale prices in the transaction price series provided in point-of-sale data. The goal of the sales spotter is to identify the maximum number of sale prices while minimizing the incorrect attribution of non-sale price reductions to sale prices. The spotter is developed and the values of its parameters are selected by analysing around 7.5 million agged sales in a US supermarket scanner data. At the optimal values of...

  19. 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.

  20. Tax penalties in SME tax compliance

    OpenAIRE

    Artur Swistak

    2016-01-01

    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 d...

  1. Marketing/Sales Students' Understanding of What Counts as Sales

    Science.gov (United States)

    Hoshower, Leon; Gupta, Ashok K.

    2009-01-01

    Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…

  2. Accounting and tax treatment of discounts

    Directory of Open Access Journals (Sweden)

    Trifan Adrian

    2018-01-01

    Full Text Available In a competitive market environment, the execution of sale -purchase transactions involves operating with discounts intended to reward a customer’s loyalty, early repayment of a debt an d, last but not least, to incite the customer to buy, all this leading to an increase of the turnover. The analysis we have done in this article presents the most important rules on discounts regulated by the legislation in force, which must be taken into account in accounting such transactions. The distinction between the different types of discounts is important and should be made from the beginning in order to apply the appropriate accounting and tax treatment.

  3. Progressive Taxation and Tax Morale

    OpenAIRE

    Doerrenberg, Philipp; Peichl, Andreas

    2010-01-01

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

  4. Legal issues of tax rates

    OpenAIRE

    Sadílek, Jiří

    2010-01-01

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

  5. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

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

  6. Why Worry About Tax Expenditure?

    OpenAIRE

    Swift, Zhicheng Li; Cavalcanti, Carlos B.

    2003-01-01

    Tax expenditures are concessions that fall outside tax norms or benchmarks. These norms include accounting conventions, the structure of tax rates, the deductibility of compulsory payments, provisions to facilitate tax administration, and norms related to international fiscal obligations. Tax expenditures are deviations from these norms, implemented to encourage behavior deemed desirable b...

  7. Allegheny County Sheriff Sales

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — List of properties up for auction at a Sheriff Sale. Datasets labeled "Current" contain this month's postings, while those labeled "Archive" contain a running list...

  8. Tax Transparency and BEPS

    OpenAIRE

    Owens, Jeffrey

    2015-01-01

    We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the international rules of the tax game. This paper explores these issues. (author's abstract)

  9. Utilization of tax allowances

    OpenAIRE

    Gunnar Forsling

    1998-01-01

    Swedish tax-paying firms have systematically failed to take full advantage of the allowances granted by the government. The average utilization level varied between 62 and 86 percent in the years 1979-1993. The Swedish tax-cut cum basebroadening tax reform in 1991 meant that the amount eligible for appropriation to untaxed reserves was much reduced. Our results show that the proportion of firms that fully utilize the allowances has increased since the reform. One interpretation of this is tha...

  10. Understanding Sex for Sale

    DEFF Research Database (Denmark)

    This book Understanding Sex for Sale: Meanings and Moralities of Sexual Commerce is dedicated to the exploration of the ways in which sex prostitution, sex work or sex for sale are taken for granted by particularly looking at how the relation between sex and money is interpreted and enacted...... and humanities in areas such as sociology, anthropology, criminology, human geography and history as well as migration studies and gender studies....

  11. Tax Expenditures in the Federal Excise Tax System

    OpenAIRE

    Davie, Bruce F.

    1994-01-01

    Presents an overview of the current role of excise taxation in the federal tax system. Breaks down excise taxes into nine distinct types, and identifies problems related to determining tax expenditures and revenue losses.

  12. Tax inspectors without borders

    National Research Council Canada - National Science Library

    Brian Keeley

    2015-01-01

    .... The challenges facing developing countries are now being acknowledged internationally with the launch of a partnership between the OECD and the United Nations Development Programme on Tax Inspectors...

  13. CRITERIA FOR DEFINING TAX EVASION AS TAX TERRORISM

    OpenAIRE

    Jurušs, M

    2017-01-01

    There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasi...

  14. Efficiency of tax bodies' performance

    OpenAIRE

    Fedorovskaya, M.

    2011-01-01

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

  15. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  16. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  17. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

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

  18. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

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

  19. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    National Research Council Canada - National Science Library

    Ozge Onkan

    2016-01-01

    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...

  20. Empirical Study on Accounting and Tax Differences in the Case of an Economic Entity

    OpenAIRE

    Valeriu Laurenţiu Onose; Ecaterina Necşulescu

    2015-01-01

    Often enough, the definitions in tax regulations are not unique, and they can differ even within the fiscal legislation from one title to another. Thus the accounting regulations define the net turnover tax code, but at the same time it brings different definitions of turnover in terms of added value. The turnover for professionals in accounting is an indicator used to represent the value and the synthetic of the achieved sales by an economic unit during a certain period or a business segment...

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

    Directory of Open Access Journals (Sweden)

    A. E. Lyapin

    2017-01-01

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

  2. Tax Rates and Tax Evasion: Evidence from California Amnesty Data

    OpenAIRE

    Crane, Steven E.; Nourzad, Farrokh

    1990-01-01

    Examines the effect of marginal tax rates on income tax evasion using data from the California Tax Amnesty Program. Finds that evaders respond to higher tax rates by increasing their evasion activity and that individuals with higher levels of income tend to evade more.

  3. 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.

  4. 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.

  5. SALES, STORAGE AND SALVAGE

    CERN Multimedia

    Division SPL, groupe logistique; A. Notar

    2000-01-01

    From 3 January 2000 there will be a security barrier in front of the storage-recycling area in bldg 133, which will be accessible only to authorised staff and contractors.You are reminded that the equipment delivered to this area must be unpolluted and non-radioactive. The cost of recycling the equipment will be debited to the budget code of the Division concerned, with the prior approval of the Group Leader.Reminder relating to equipment salesThe Sales Section is open on Thursdays from 13.30 to 15.00 hours only.SPL DivisionLogistics GroupA. Notari

  6. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama...... Papers”)—matched to population-wide wealth records in Norway, Sweden, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to close to 30% in the top 0.......01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s...

  7. 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.

  8. 76 FR 174 - International Business Machines (IBM), Global Sales Operations Organization, Sales and...

    Science.gov (United States)

    2011-01-03

    ... Employment and Training Administration International Business Machines (IBM), Global Sales Operations...; International Business Machines (IBM), Global Sales Operations Organization, Sales and Distribution Business..., applicable to workers of International Business Machines (IBM), Global Sales Operations Organization, Sales...

  9. BUILDING AN EFFECTIVE SALES FORCE

    Directory of Open Access Journals (Sweden)

    Ioana Olariu

    2016-07-01

    Full Text Available Building an effective sales force starts with selecting good salespeople, but good salespeople are very difficult to find. The reason for this is that most sales jobs are very demanding and require a great deal from the salesperson. There are many different types of sales jobs. Before it can hire salespeople, each company must do a careful job analysis to see what particular types of selling and other skills are necessary for each sales job. One task of the market planner is to establish clear objectives each year for the entire sales force, for each region, each sales office, and each salesperson. Sales jobs are different from in-house jobs in some significant ways. Nevertheless, each company must continually work on building and maintaining an effective sales force using the following steps: recruitment, selection, training, compensation and evaluation of each salesperson.

  10. Schedule Sales Query Raw Data

    Data.gov (United States)

    General Services Administration — Schedule Sales Query presents sales volume figures as reported to GSA by contractors. The reports are generated as quarterly reports for the current year and the...

  11. 27 CFR 31.233 - Mixing cocktails in advance of sale.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Mixing cocktails in advance of sale. 31.233 Section 31.233 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous § 31.233 Mixing...

  12. 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.

  13. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  14. Sales and operations planning

    DEFF Research Database (Denmark)

    Kjellsdotter, Linea; Dukovska-Popovska, Iskra; Kaipia, Riikka

    2013-01-01

    This paper explores how the use of sales and operations planning (S&OP) may deal with the challenges set by the planning environment by investigating S&OP at four Scandinavian industrial food producers. Variables connected to the product and market, e.g. perishability, customer service elements...

  15. Sales and operations planning

    DEFF Research Database (Denmark)

    Kjellsdotter, Linea; Dukovska-Popovska, Iskra; Kaipia, Riikka

    2015-01-01

    This paper investigates sales and operations planning (S&OP) at four Scandinavian industrial food producers in order to explore how the use of S&OP might help leaders to deal with the challenges set by the planning environment. Variables connected to the product and market, e.g., frequency of new...

  16. Gun Sales. Firearm Facts.

    Science.gov (United States)

    Duker, Laurie, Ed.

    Minimal federal regulations on firearm sales have facilitated the proliferation of guns, gun owners, and gun dealers in the United States. This fact sheet offers data on the growing number of firearm dealers, the relative ease of obtaining and keeping a license to sell guns from the Federal Bureau of Alcohol, Tobacco, and Firearms, the lack of…

  17. [Demand for cigarettes and tax increases in El Salvador].

    Science.gov (United States)

    Ramos-Carbajales, Alejandro; González-Rozada, Martín; Vallarino, Hugo

    2016-10-01

    Analyze short- and long-term elasticities of demand for cigarettes in El Salvador as a tool for supporting recommendations on tax increases to reduce prevalence and consumption through price increases. Demand for cigarettes in El Salvador was analyzed through an econometric time-series model using a database from El Salvador's General Directorate of Internal Taxes (DGII) and the General Directorate of Statistics and Census (DIGESTYC). The analysis period was quarterly: 2000Q1-2012Q4. The usual tests were done to prevent a spurious econometric estimation. It was found that the variables volume sales, actual sale prices, and actual per capita income exhibited first-order cointegration; this result makes it possible to use an error correction model with short- and long-term elasticity estimates. Only long-term elasticities were found to be statistically significant to 5%. Results show long-term price elasticity (5 quarters) of -0.9287 and income price elasticity of 0.9978. Absolute price elasticity is somewhat high, although it is within the levels estimated in other studies in low per-capita income countries. A tax increase from a base amount of US$1.04 per pack of 20 cigarettes to US$1.66 within three years would reduce demand by 20% to 31% and would increase tax revenues by 9% to 22%.

  18. 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...

  19. 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...

  20. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  1. Real Property Tax Rates

    Data.gov (United States)

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

  2. 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...

  3. Determinants of Aggressive Tax Avoidance

    OpenAIRE

    Herbert, Tanja

    2015-01-01

    This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of aggressive tax avoidance of multinational enterprises. The second essay “Capital Injections and Aggressive Tax Planning - Can Banks Have It All...

  4. Bribes and Business Tax Evasion

    OpenAIRE

    Joulfaian, David

    2009-01-01

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

  5. Paternalism and tax competition

    OpenAIRE

    Kaisa Kotakorpi

    2007-01-01

    When consumers make mistakes, the government may wish to use paternalistic taxation as a corrective measure. We examine a country whose government attempts to use taxation to reduce the consumption of a harmful good, and analyse the extent to which cross-border shopping and tax competition undermine the feasibility of paternalistic taxation. We show that the paternalistic component of a tax on a harmful good is reduced due to the possibility of cross-border shopping, but it does not disappear...

  6. Understanding Tax Evasion Dynamics

    OpenAIRE

    Eduardo Engel; James R. Hines Jr.

    1999-01-01

    Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing function of current evasion. Under these circumstances, a rational taxpayer's current evasion is a decreasing function of prior evasion, since, if audited and caught for evading this year, the taxpayer may incur penalties for past evasions. The paper...

  7. Resignation from the VAT exemption of sales of residential premises by the developer

    Directory of Open Access Journals (Sweden)

    Joanna Koziollek

    2016-09-01

    Full Text Available Tax institutions should be construed in a rational manner, in order so as to not restrict economic turnover excessively. The regulations concerning the possibility to resign from the VAT exemption of sales of residential premises by the developer characterizes by the high level of formalism which affects in a negative manner the sales process performed by the developer. This paper is devoted to the fragment of the polish Act on the goods and services tax governing the issue of resignation from the VAT exemption of sales of residential premises, which implies in a certain extent to appeal to the regulation of exemptions stipulated in this Act. The subject matter of this analysis is to examine the correctness of transposition of the Directive 112 into polish legal system in the field of real estate exemptions from VAT, the conditions for exercising the optional exemption, as well as the benefit of the resignation from the VAT exemption by the taxpayer.

  8. Continued implications of taxing roll-your-own tobacco as pipe tobacco in the USA.

    Science.gov (United States)

    Tynan, Michael A; Morris, Daniel; Weston, Tara

    2015-06-01

    In 2009, a US$21.95 per pound disparity was created in the Federal excise tax between roll-your-own cigarette tobacco (RYO) and pipe tobacco in the USA. After this disparity was created, pipe tobacco sales increased and RYO sales declined as some manufacturers repackaged roll-your-own tobacco as pipe tobacco and retailers began to offer cigarette rolling machines for consumers to use. A Federal law was passed in 2012 limiting the availability of these machines, however, it was unclear what impact this law had on the sales of roll-your-own tobacco labelled as pipe tobacco. The quantity of RYO sold as pipe tobacco each month was estimated using objective data on Federal excise taxes. From April 2009 through June 2013, 107 million pounds of RYO were sold as pipe tobacco, reducing Federal excise tax collections by US$2.36 billion. The amount of RYO taxed as pipe tobacco climbed steadily and then levelled off following the July 2012 Federal law. The Federal law did not correct the market shift that occurred in pipe and RYO sales beginning in 2009. Even without access to commercial rolling machines, smokers are continuing to take advantage of the tax disparity. Without a solution, states will continue to lose revenue, and smokers who would otherwise quit will continue to have a low-cost alternative product available for purchase. Potential solutions include: (1) US Treasury Department distinguishing between RYO and pipe tobacco based on physical characteristics and (2) changing the Federal excise tax so that RYO and pipe tobacco are taxed at the same rate. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  9. The Danish fat tax-Effects on consumption patterns and risk of ischaemic heart disease.

    Science.gov (United States)

    Bødker, Malene; Pisinger, Charlotta; Toft, Ulla; Jørgensen, Torben

    2015-08-01

    To examine the effects on consumption and risk of ischemic heart disease (IHD) of the Danish fat tax, effective from October 2011 to January 2013. We used comprehensive retail outlet data on the sale of twelve foodstuff categories targeted by the fat tax. Data covered January 2010 to July 2013. IHD risk was assessed by modelling first the effect of changes in intake of monounsaturated, polyunsaturated and saturated fat and dietary cholesterol on serum cholesterol and subsequently modelling the resulting changes in risk of IHD using two different methods. The total sale of the included foodstuffs decreased by 0.9%. The fat tax was associated with marginal changes in population risk of IHD. One estimate suggests an increased population risk of IHD by 0.2% and the other estimate suggests that the risk of IHD decreased by 0.3%. The Danish fat tax had a marginal effect on population consumption of fat and risk of IHD. Fat taxes have to be carefully designed to prevent possible adverse effects from outweighing its beneficial effects on health outcomes. Policymakers must therefore be more ambitious in relation to food taxes, e.g. by implementing more comprehensive tax-subsidy schemes. Copyright © 2015 Elsevier Inc. All rights reserved.

  10. Commercial sales: the Common European Sales Law compared to the Vienna Sales Convention

    NARCIS (Netherlands)

    Loos, M.B.M.; Schelhaas, H.

    2013-01-01

    If the Common European Sales Law (CESL) is adopted, commercial parties will have the opportunity to choose between two international legal instruments for the regulation of their international commercial sales contracts. Whereas CESL is available to both consumer and commercial sales contracts, the

  11. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević Marina

    2014-01-01

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

  12. Examining Corporate Governance and Corporate Tax Management

    National Research Council Canada - National Science Library

    Martin Surya Mulyadi; Yunita Anwar; Erminus Bobby Ardo Dwi Kisma

    2014-01-01

    .... To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management...

  13. Social marketing program sales.

    Science.gov (United States)

    1987-01-01

    This table presents data on social marketing program sales for projects that provide more than 5000 couple-years of protection. Cited are social marketing programs in Bangladesh, Costa Rica, Egypt, El Salvador, Guatemala, Honduras, India, Indonesia, Jamaica, Nepal, Pakistan, Peru, and Sri Lanka. Included in the table are data on program funding, product sales (generally condoms, pills, and foaming tablets), and couple-years of protection provided. Among the social marketing programs reporting particularly high couple-years of protection levels are the Bangladesh Family Planning Social Marketing Program (1,165,100), the Egyptian Family Planning Association's Family for the Future Program (732,200), India's Nirodh Marketing Program (2,225,000), and Pakistan's Social Marketing Contraceptive Program (280,000).

  14. Personal sale process

    Directory of Open Access Journals (Sweden)

    Gašović Milan

    2002-01-01

    Full Text Available Experience from prior successful sale of many companies from different business activities, tells us that it is necessary to create approach system, flexible to different buyers and environment. The base of this system is a belief that salesmen can stimulate big buyers to make buying decisions, if the selling process is done well. Emphasis is made on practical selling techniques which are used in the whole selling process.

  15. Economic and public health impact of 2007-2010 tobacco tax increases in Ukraine.

    Science.gov (United States)

    Ross, Hana; Stoklosa, Michal; Krasovsky, Konstantin

    2012-07-01

    To evaluate the impact of the dynamic 2007-2010 tobacco tax policy in Ukraine on cigarette prices, cigarette consumption, tobacco tax revenue and the tobacco industry's price strategy. Using data on cigarette sales, cigarette prices, income and tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle-Granger procedure. The point price elasticity estimate is data sensitive and ranges from -0.11 to -0.62, centring around -0.32. The regression model estimates a long-run price elasticity of -0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the tobacco industry's price strategy from one of shielding consumers from the impact of smaller tax hikes in 2007-2008, to one of increasing industry net-of-tax prices, after recent, larger tax increases. The higher real tobacco excise taxes of 2009 and 2010 have significantly reduced tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/taxes to keep pace with inflation and income growth for this impact to be sustained.

  16. 27 CFR 28.321 - Tax assessed on loss not accounted for.

    Science.gov (United States)

    2010-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Losses Beer and Beer Concentrate... brewer for an amount equal to the tax which would be due on removal for consumption or sale, including penalties and interest, on; (a) The quantity of beer not satisfactorily accounted for, or (b) the quantity...

  17. 77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2012-04-04

    ... options and best practices), (8) system integrators (technology providers), (9) academic (marketing, sales... of electronic tax administration issues and will provide input into the development of the strategic..., 2012. Diane Fox, Director, Relationship Management Branch. BILLING CODE 4830-01-P ...

  18. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Science.gov (United States)

    2010-01-28

    ... suggest improvements. Members of the ETAAC may not be federally registered lobbyists. This document seeks... options and best practices), (8) system integrators (technology providers), (9) academic (marketing, sales... development of the strategic plan for electronic tax administration. Applicants should describe and document...

  19. Misreporting in the Value-Added Tax and the Optimal Enforcement

    NARCIS (Netherlands)

    Hoseini, M.

    2014-01-01

    A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it analyses

  20. Use of pharmacy data to evaluate smoking regulations' impact on sales of nicotine replacement therapies in New York City.

    Science.gov (United States)

    Metzger, Kristina B; Mostashari, Farzad; Kerker, Bonnie D

    2005-06-01

    Recently, New York City and New York State increased cigarette excise taxes and New York City implemented a smoke-free workplace law. To assess the impact of these policies on smoking cessation in New York City, we examined over-the-counter sales of nicotine replacement therapy (NRT) products. Pharmacy sales data were collected in real time as part of nontraditional surveillance activities. We used Poisson generalized estimating equations to analyze the effect of smoking-related policies on pharmacy-specific weekly sales of nicotine patches and gum. We assessed effect modification by pharmacy location. We observed increases in NRT product sales during the weeks of the cigarette tax increases and the smoke-free workplace law. Pharmacies in low-income areas generally had larger and more persistent increases in response to tax increases than those in higher-income areas. Real-time monitoring of existing nontraditional surveillance data, such as pharmacy sales of NRT products, can help assess the effects of public policies on cessation attempts. Cigarette tax increases and smoke-free workplace regulations were associated with increased smoking cessation attempts in New York City, particularly in low-income areas.

  1. “People over Profits”: Retailers Who Voluntarily Ended Tobacco Sales

    Science.gov (United States)

    McDaniel, Patricia A.; Malone, Ruth E.

    2014-01-01

    Background Tobacco retailers are key players in the ongoing tobacco epidemic. Tobacco outlet density is linked to a greater likelihood of youth and adult smoking and greater difficulty quitting. While public policy efforts to address the tobacco problem at the retail level have been limited, some retailers have voluntarily ended tobacco sales. A previous pilot study examined this phenomenon in California, a state with a strong tobacco program focused on denormalizing smoking and the tobacco industry. We sought to learn what motivated retailers in other states to end tobacco sales and how the public and media responded. Methods We conducted interviews with owners, managers, or representatives of six grocery stores in New York and Ohio that had voluntarily ended tobacco sales since 2007. We also conducted unobtrusive observations at stores and analyzed media coverage of each retailer’s decision. Results Grocery store owners ended tobacco sales for two reasons, alone or in combination: health or ethics-related, including a desire to send a consistent health message to employees and customers, and business-related, including declining tobacco sales or poor fit with the store’s image. The decision to end sales often appeared to resolve troubling contradictions between retailers’ values and selling deadly products. New York retailers attributed declining sales to high state tobacco taxes. All reported largely positive customer reactions and most received media coverage. Forty-one percent of news items were letters to the editor or editorials; most (69%) supported the decision. Conclusion Voluntary decisions by retailers to abandon tobacco sales may lay the groundwork for mandatory policies and further denormalize tobacco. Our study also suggests that high tobacco taxes may have both direct and indirect effects on tobacco use. Highlighting the contradictions between being a responsible business and selling deadly products may support voluntary decisions by retailers

  2. Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

    Science.gov (United States)

    DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

    2016-10-01

    Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  3. 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.

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

    Science.gov (United States)

    Linda Wang; John Greene

    2013-01-01

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

  5. 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.

  6. Tax Audit as a Significant Factor in Suppressing Tax Evasion

    National Research Council Canada - National Science Library

    Miodrag Todorović; Ivan Stanković; Samir Ljajić

    2017-01-01

    ...%. The aim of this paper is to point to the systematisation of the matter relating to an assessment of the efficiency of tax audit as a pillar of the reduction of tax evasion and informal economy in our country...

  7. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

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

  8. The road maintenance funding models in Indonesia use earmarked tax

    Science.gov (United States)

    Gultom, Tiopan Henry M.; Tamin, Ofyar Z.; Sjafruddin, Ade; Pradono

    2017-11-01

    One of the solutions to get a sustainable road maintenance fund is to separate road sector revenue from other accounts, afterward, form a specific account for road maintenance. In 2001, Antameng and the Ministry of Public Works proposed a road fund model in Indonesia. Sources of the road funds proposal was a tariff formed on the nominal total tax. The policy of road funds was proposed to finance the road network maintenance of districts and provincials. This research aims to create a policy model of road maintenance funds in Indonesia using an earmarked tax mechanism. The research method is qualitative research, with data collection techniques are triangulation. Interview methods conducted were semi-structured. Strength, Weakness, Opportunities, and Threat from every part of the models were showen on the survey format. Respondents were representative of executives who involved directly against the financing of road maintenance. Validation model conducted by a discussion panel, it was called the Focus Group Discussion (FGD). The FGD involved all selected respondents. Road maintenance financing model that most appropriately applied in Indonesia was a model of revenue source use an earmarked PBBKB, PKB and PPnBM. Revenue collection mechanism was added tariff of registered vehicle tax (PKB), Vehicle Fuel Tax (PBBKB) and the luxury vehicle sales tax (PPnBM). The funds are managed at the provincial level by a public service agency.

  9. Taxes, Tax Subsidies and the Impact of Trade Agreements

    OpenAIRE

    Perry, Gregory M.

    1995-01-01

    Tax subsidies are an often overlooked method by which government subsidises agriculture. An examination of tax policies in Australia, Canada, Germany and the United States reveals several different tax subsidies provided to farmers in these countries. Most of these subsidies are in theory subject to reduction under GATT. For various reasons, however, most tax subsidies are not included in subsidy measures. Failure to include these kinds of subsidies in AMS measures could encourage their proli...

  10. Tax Policy Analysis: The Introduction of a Russian Tax Amnesty

    OpenAIRE

    James Alm

    1998-01-01

    Governments of all kinds have frequently turned to tax amnesties as part of their fiscal programs. An amnesty typically allows individuals or firms to pay previously unpaid taxes without being subject to some or all of the financial and criminal penalties that the discovery of tax evasion normally brings. In the last twenty years, nearly forty states in the United States have enacted some form of tax amnesty, sometimes more than once. Many other countries have also used one or more amnesties....

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

    OpenAIRE

    Coleman, Stephen

    1996-01-01

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

  12. Tax Morale and Tax Compliance from the Firm's Perspective

    OpenAIRE

    James Alm; Chandler McClellan

    2012-01-01

    Much recent research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, and a factor that has been suggested as a factor in compliance behavior is "tax morale", or the intrinsic motivation to pay taxes. However, all of this work on tax morale has focused on individuals, not on firms. In this paper, we use info...

  13. 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 ...

  14. Tax Competition and Double Tax Treaties with Mergers and Acquisitions

    OpenAIRE

    Siggelkow, Benjamin Florian

    2013-01-01

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

  15. Tax Benefits as Methods of the of Tax Policy Implementation

    Directory of Open Access Journals (Sweden)

    Ilona O. Babakova

    2016-09-01

    Full Text Available In this article the author considers the tax legislation, in the parts establishing tax benefits and also analyzes them as an implementer of tax policy. In conclusion the author draws a conclusion that the taxation system represents the thin tool which it is necessary to handle skillfully, keeping balance of interests of both parties of tax process. It is one of the most efficient tools of economic policy.

  16. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    ’s proposition identifies three justifications for a tax on consumption: efficiency, paternalism and equality. This chapter has two purposes. Firstly, it reviews these justifications, highlighting some objections and possible replies. As such, it suggests that reasons based on equality or paternalism...... are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  17. Effects of expiration of the Federal energy tax credit on the National Photovoltaics Program

    Science.gov (United States)

    Smith, J. L.

    1984-01-01

    Projected 1986 sales are significantly reduced as a direct result of system price increases following from expiration of the Federal energy tax credits. There would be greatly reduced emphasis on domestic electric utility applications. Indirect effects arising from unrealized economies of scale and reduced private investment in PV research and development (R&D) and in production facilities could have a very large cumulative adverse impact on the U.S. PV industry. The industry forecasts as much as fourfold reduction in 1990 sales if tax credits expire, compared with what sales would be with the credits. Because the National Photovoltaics Program is explicitly structured as a government partnership, large changes in the motivation or funding of either partner can affect Program success profoundly. Reduced industry participation implies that such industry tasks as industrialization and new product development would slow or halt. Those research areas receiving heavy R&D support from private PV manufacturers would be adversely affected.

  18. Reducing cigarette consumption in California: tobacco taxes vs an anti-smoking media campaign.

    Science.gov (United States)

    Hu, T W; Sung, H Y; Keeler, T E

    1995-01-01

    OBJECTIVES: The purpose of this study was to examine the relative effects of taxation vs an anti-smoking media campaign on cigarette consumption in California. METHODS: Quarterly cigarette sales data reported by the California State Board of Equalization between 1980 and 1992 were used to estimate a time-series model, adjusted for seasonal variations and time trends. RESULTS: The estimated results show that sales of cigarettes were reduced by 819 million packs from the third quarter of 1990 through the fourth quarter of 1992 owing to an additional 25-cent state tax increase, while the anti-smoking media campaign reduced the cigarette sales by 232 million packs during the same period. CONCLUSIONS: Both taxation and anti-smoking media campaigns are effective means of reducing cigarette consumption. The strength of those effects, however, is influenced by the magnitude of the taxes and the amount of media campaign expenditures. PMID:7661228

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

    Science.gov (United States)

    Linda Wang; John L. Greene

    2012-01-01

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

  20. Tax Tips for Forest Landowners for the 2007 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2007-01-01

    This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

  1. Tax Reforms in Nigeria: Case against Tax Incentives | Omesi ...

    African Journals Online (AJOL)

    This paper examined tax reforms with respect to tax incentives. Theoretical framework and conceptual framework of the subject matter were discussed. The paper also empirically reviewed the subject matter. The paper revealed that huge sums of tax revenue are being lost annually by the Nigerian Customs service due to ...

  2. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  3. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

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

  4. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  5. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    2011-01-01

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

  6. New Mexico Property Tax Districts

    Data.gov (United States)

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

  7. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

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

  8. Considering the health care entity C corporation conversion to tax pass-through entity status.

    Science.gov (United States)

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  9. Tax evasion, informants, and optimal auditing policy

    OpenAIRE

    Nir Dagan; Yossi Tobol

    2005-01-01

    We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax payers are divided into (at most) two groups. Those with income up to a certain level evade a small amount of taxes ...

  10. Tax optimization methods of international companies

    OpenAIRE

    Černá, Kateřina

    2015-01-01

    This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, tra...

  11. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

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

  12. Tax Evasion and Financial Repression

    OpenAIRE

    Rangan Gupta

    2005-01-01

    Using a simple overlapping generations framework, calibrated to four Southern European countries, we analyze the relationship between tax evasion, determined endogenously, and financial repression. We show that higher degree of tax evasion within a country, resulting from a higher level of corruption and a lower penalty rate, yields higher degrees of financial repression as a social optimum. However, a higher degree of tax evasion, due to a lower tax rate, reduces the severity of financial re...

  13. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  14. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

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

  15. Timing of Seasonal Sales.

    OpenAIRE

    Courty, Pascal; Hao, Li

    1999-01-01

    We present a model of timing of seasonal sales where stores choose several designs at the beginning of the season without knowing wich one, if any, will be fashionable. Fashionable designs have a chance to fetch high prices in fashion markets while non-fashionable ones must be sold in a discount market. In the beginning of the season, stores charge high prices in the hope of capturing their fashion market. As the end of the season approaches with goods still on the shelves, stores adjust down...

  16. Buzz vs. Sales

    DEFF Research Database (Denmark)

    Komtesse af Rosenborg, Desiree Christina; Buhl-Andersen, Ida; Nilsson, Line Bygvrå

    2017-01-01

    This paper examines the relationship between social media engagement and financial performance of the global fast fashion company, H&M. We analyze big social data from Facebook on the seven H&M style collections that occurred during 2012 and 2013 to investigate if style icon campaigns have a larger...... effect on quarterly sales than designer collaborations. We find that style icons such as David Beckham generate more social buzz than designer collaborations. Social Set Analysis of the Facebook data shows that the overlap between the users H&M reach with their different style collections is fairly small...

  17. 76 FR 21033 - International Business Machines (IBM), Sales and Distribution Business Unit, Global Sales...

    Science.gov (United States)

    2011-04-14

    ... workers of International Business Machines (IBM), Sales and Distribution Business Unit, Global Sales... Employment and Training Administration International Business Machines (IBM), Sales and Distribution Business Unit, Global Sales Solution Department, Off-Site Teleworker in Centerport, New York; Notice of...

  18. Sales Training for Army Recruiter Success: Modeling the Sales Strategies and Skills of Excellent Recruiters

    Science.gov (United States)

    1987-11-01

    Modeling ’Expert knowledge,, Neurolinguistics Knowledge engineering; Recruiting Sales, &’ Sales cycle Sales skills Sales strategies 20...strategies used by excellent Army recruiters. Neurolinguistic programming (NLP) was used as the protocol for modeling performance and acquiring

  19. Pakistan Tax Policy Report: Tapping Tax Bases for Development

    OpenAIRE

    Jorge Martinez-Vazquez; Kaspar Richter

    2009-01-01

    The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks stemming ...

  20. Drivers of peak sales for pharmaceutical brands

    NARCIS (Netherlands)

    Fischer, Marc; Leeflang, Peter S. H.; Verhoef, Peter C.

    2010-01-01

    Peak sales are an important metric in the pharmaceutical industry. Specifically, managers are focused on the height-of-peak-sales and the time required achieving peak sales. We analyze how order of entry and quality affect the level of peak sales and the time-to-peak-sales of pharmaceutical brands.

  1. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

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

  2. Taxes and gender equity

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

    Brenda Battisti

    3 ○ March 2010. Globalization, Growth and Poverty research. Taxes and gender equity. Codes, behaviours, and (un)intended consequences. THE EVIDENCE. Inequality has many faces: gender discrimination is one of them. While taxation offers a means to reduce socio-economic inequality, little is known about its impacts ...

  3. Economic and tax issues

    Science.gov (United States)

    Steverson O. Moffat; John L. Greene

    2002-01-01

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

  4. 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.

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

    Science.gov (United States)

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

    2016-12-01

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

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

    NARCIS (Netherlands)

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

    2005-01-01

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

  7. 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…

  8. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

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

  9. Using taxes to curb drinking: a report card on the Australian government's alcopops tax.

    Science.gov (United States)

    Doran, Christopher M; Digiusto, Erol

    2011-11-01

    In 2008, the Australian government introduced an 'alcopops tax' on spirit-based ready-to-drink (RTD) beverages to reduce alcohol consumption and particularly binge drinking by young people. Data regarding sales of alcoholic beverages in Australia from 2004 to 2009 were used to examine the possible effects of the alcopops tax. In addition, population data were used to calculate and examine per capita consumption. Various measures of consumption of wine-based RTDs, spirits, cider, wine and beer remained fairly stable or increased annually from 2004 to 2009. Consumption of spirit-based RTDs increased annually from 2004 to 2007, but then decreased in 2008 and 2009. Per capita alcohol consumption in terms of pure alcohol increased annually from 11.52 litres in 2004 to a peak of 11.79 litres in 2007, but then dropped to 11.55 litres and 11.41 litres in 2008 and 2009, respectively. Consumption of spirit-based RTDs dropped and consumption of other alcoholic beverages increased following the introduction of the tax. The increased consumption of other alcoholic beverages could be interpreted as indicating that RTD drinkers switched to purchasing spirits or wine-based RTDs or cider. However, those increases could also be interpreted as a continuation of long-term trends rather than a 'substitution effect'. It is impossible to know how much of the changes were due to the tax, to the 'global financial crisis', to adaptive marketing by the alcohol industry, to the Government's national binge drinking strategy, to mass media coverage of these issues or to other factors. © 2011 Australasian Professional Society on Alcohol and other Drugs.

  10. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

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

  11. Businessmen´s tax evasions

    OpenAIRE

    Karásková, Veronika

    2011-01-01

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

  12. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

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

  13. Responsible Investment: Taxes and Paradoxes

    Directory of Open Access Journals (Sweden)

    Knuutinen Reijo

    2017-12-01

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

  14. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

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

  15. Single Family Loan Sale Initiative - National Offering

    Data.gov (United States)

    Department of Housing and Urban Development — The FHA Office of Housing is conducting a series of mortgage loan sales under the Single Family Loan Sale (SFLS) Initiative. The current sales structure consists of...

  16. Furniture Sales System Inamel Furniture

    OpenAIRE

    Jemmy Meikel Mandagi; Sahni D.P, SKom, MM Sahni D.P, SKom, MM

    2000-01-01

    Computerized systems furniture sales service on the "AMELFURNITURE" This will be very useful in the process of selling furniture. With the use of this system, the process of selling furniture on "AMELFURNITURE" would be better, orderly, effective and efficient. Errors that occur in Furniture sales process will be minimal anticipated to generate quality information for those who need it.

  17. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1996. 16 figs., 20 tabs.

  18. Specific Features of Functioning of the Corporate Tax Management

    National Research Council Canada - National Science Library

    Tkachyk Lesya P

    2013-01-01

    The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring...

  19. Use of tobacco tax stamps to prevent and reduce illicit tobacco trade--United States, 2014.

    Science.gov (United States)

    Chriqui, Jamie; DeLong, Hillary; Gourdet, Camille; Chaloupka, Frank; Edwards, Sarah Matthes; Xu, Xin; Promoff, Gabbi

    2015-05-29

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on tobacco products is the most effective tobacco prevention and control measure. Illicit tobacco trade (illicit trade) undermines high tobacco prices by providing tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise taxes, and sold in jurisdictions with higher taxes. Applying tax stamps to tobacco products, which provides documentation that taxes have been paid, is an important tool to combat illicit trade. Comprehensive tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own tobacco (RYOT), and tribal tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive tobacco tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other tobacco products (i.e., tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to tobacco tax stamping. Enhancing tobacco tax stamping across the country might further prevent and reduce illicit trade in the United States.

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

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

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

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    of saturated fat within three different types of food product group: minced beef, regular cream and sour cream. Design: We use an augmented version of the Linearized Almost Ideal Demand System (LAIDS) functional form for econometric analysis, allowing for tax-induced structural breaks. Setting: Data originate...... for low- and medium-fat varieties, and led to a 13–16 % price increase for high-fat varieties of minced beef and cream products. The tax induced substitution effects, budget effects and preference change effects on consumption, yielding a total decrease of 4–6 % in the intake of saturated fat from minced...... beef and regular cream, and a negligible effect on the intake from sour cream. Conclusions: The Danish introduction of a tax on saturated fat in food in October 2011 had statistically significant effects on the sales of fat in minced beef and cream products, but the tax seems to have reduced the beyond...

  2. 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.

  3. Evolution of Tax Evasion

    OpenAIRE

    Lipatov, Vilen

    2003-01-01

    In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium. This stands in contrast to the existing literature that yields full compliance of audited taxpayer who are rational, have a lot of information and thus do not need to interact. When the authority adjusts auditing probability every period, cycling in cheating-auditing occurs. Thus, t...

  4. State cigarette excise tax, secondhand smoke exposure, and periodontitis in US nonsmokers.

    Science.gov (United States)

    Sanders, Anne; Slade, Gary

    2013-04-01

    We assessed the relationship of state cigarette excise tax with cigarette sales, secondhand smoke (SHS) exposure, and periodontitis among US lifetime nonsmokers. Cigarette excise tax and per capita sales data from 1983 to 1998 were obtained for 50 states and the District of Columbia. Periodontal data were analyzed for 3137 adults in 28 states from 3 National Health and Nutrition Examination Survey cycles (1999-2004). Measures of periodontal pocket depth and attachment level were used to classify people with moderate or severe periodontitis. SHS exposure was classified according to gender- or race/ethnicity-specific thresholds of serum cotinine concentration. Statistical analysis adjusted for the complex survey design. For each additional $0.10 in excise tax, predicted sales decreased by 0.74 packs per person per month and adjusted odds of moderate or severe periodontitis decreased 22% (odds ratio [OR] = 0.78; 95% confidence interval [CI] = 0.62, 0.97). For each pack sold per person per month, adjusted odds of SHS exposure increased 28% (95% CI = 1.17, 1.40) and adjusted odds of periodontitis increased 15% (95% CI = 1.03, 1.29). Odds of periodontitis for those exposed to SHS were elevated 2-fold relative to those who were unexposed (OR = 2.03; 95% CI = 1.30, 3.20). Cigarette excise tax may protect nonsmokers against periodontitis.

  5. Impact and perceptions of tobacco tax increase in remote Australian Aboriginal communities.

    Science.gov (United States)

    Thomas, David P; Ferguson, Megan; Johnston, Vanessa; Brimblecombe, Julie

    2013-06-01

    We sought to assess the impact of a 25% tax excise rise on tobacco sales in Aboriginal communities in remote Australia and to explore local perceptions about tobacco tax rises and their impact. Tobacco sales data were collected from 18 stores in small remote Aboriginal communities from October 2009 to December 2010. Sales in the 7 months before and after the tax increase were compared. Interviews were conducted with 54 informants in 6 communities. There was a nonsignificant 2.2% average reduction (95% CI = -5 to 10) in total tobacco sold in a store in the 7 months after the price increase compared with the 7 months before the price increase, with a large variation across the 18 stores. The magnitude of this apparent impact may have been reduced by seasonal effects. There were increased demands to share cigarettes, with a perception that there was increased reliance on those with more disposable income to purchase cigarettes for other smokers. The main reasons given for not quitting or reducing smoking were dependence, the normative nature of smoking, and the lack of support to quit. All Aboriginal interviewees supported price increases as important in reducing smoking. The wide confidence interval around our estimated reduction in consumption means that the tax increase could have either been associated or not with a reduction in consumption. Future excise rises are supported but should be carefully monitored in Australian Indigenous populations.

  6. Does smoke cross the border? Cigarette tax avoidance in France.

    Science.gov (United States)

    Ben Lakhdar, Christian; Vaillant, Nicolas Gérard; Wolff, François-Charles

    2016-12-01

    This paper examines the impact on cigarette sales of the successive increases in cigarette prices in France from 2002 to 2004. Since the price differential between France and neighboring countries increased over the period in question, cross-border purchases became more financially attractive for smokers living near borders. Results from difference-in-differences estimates indicate that the decrease in cigarette sales observed in French border departments was around 20 % higher from 2004 to 2007 compared to non-border departments. The loss of fiscal revenue due to cross-border shopping since the tax increase amounts to 2 billion euros over the period 2002-2007. Our findings highlight the need for improved coordination of policies aimed at reducing tobacco consumption across European Union countries.

  7. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

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

  8. Tax Structure and Government Behavior: Implications for Tax Policy

    OpenAIRE

    Roger H. Gordon; Wilson, John D.

    1999-01-01

    Changes in tax policy can affect all aspects of the economy. Not only do firms and individuals change behavior, creating efficiency costs, but government expenditure choices can also change. Unless these expenditure choices had been optimal' previously, changes in response to a tax reform affect welfare and should be taken into account when designing tax policy. This paper develops a specific model of government behavior and then explores the implications of government, as well as private, be...

  9. Tax Progressivity, Income Distribution and Tax Non-Compliance

    OpenAIRE

    Tatiana Damjanovic; David Ulph

    2009-01-01

    This article examines the determinants of tax non-compliance when we recognise the existence of an imperfectly competitive "tax advice" industry supplying schemes which help taxpayers reduce their tax liability. We apply a traditional industrial organisation framework to model the behaviour of this industry. This tells us that an important factor determining the equilibrium price and hence, the level of noncompliance, is the convexity of the demand schedule. We show that in this context, this...

  10. The Tax Amnesty – Usage In Modern Tax Policy

    OpenAIRE

    Svetlana Gercheva

    2010-01-01

    In the article there ar e presented some important parameters of tax amnesty as a measure for enhancing not only collectability, but also the mutual trust between the revenue administration and taxpayers. There is an emphasis on the latest “wave” of tax amnesties around the world , provoked by the global crisis. There is traced the modest experience of Bulgaria and is made an attempt at assessing the applicability of tax amnesty in this country.

  11. Tobacco industry strategies undermine government tax policy: evidence from commercial data.

    Science.gov (United States)

    Hiscock, Rosemary; Branston, J Robert; McNeill, Ann; Hitchman, Sara C; Partos, Timea R; Gilmore, Anna B

    2017-10-09

    Taxation equitably reduces smoking, the leading cause of health inequalities. The tobacco industry (TI) can, however, undermine the public health gains realised from tobacco taxation through its pricing strategies. This study aims to examine contemporary TI pricing strategies in the UK and implications for tobacco tax policy. Review of commercial literature and longitudinal analysis of tobacco sales and price data. A high-income country with comprehensive tobacco control policies and high tobacco taxes (UK). 2009 to 2015 Nielsen Scantrak electronic point of sale systems data. Tobacco segmentation; monthly prices, sales volumes of and net revenue from roll-your-own (RYO) and factory-made (FM) cigarettes by segment; use of price-marking and pack sizes. The literature review and sales data concurred that both RYO and FM cigarettes were segmented by price. Despite regular tax increases, average real prices for the cheapest FM and RYO segments remained steady from 2013 while volumes grew. Low prices were maintained through reductions in the size of packs and price-marking. Each year, at the point the budget is implemented, the TI drops its revenue by up to 18 pence per pack, absorbing the tax increases (undershifting). Undershifting is most marked for the cheapest segments. The TI currently uses a variety of strategies to keep tobacco cheap. The implementation of standardised packaging will prevent small pack sizes and price-marking but further changes in tax policy are needed to minimise the TI's attempts to prevent sudden price increases. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  12. 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.

  13. MEASURING THE ELASTICITY OF THE LOCAL TELECOMMUNICATIONS TAX BASE WITH RESPECT TO THE TAX RATE

    National Research Council Canada - National Science Library

    Yonghong Wu; David Merriman

    2009-01-01

    .... They estimate the tax rate elasticity of the telecommunications tax base after instrumenting for own telecommunications tax rate. The statistical results suggest that the consumption of telecommunication services is initially fairly unresponsive to tax rate differentials.

  14. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

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

  15. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    The Electric Sales and Revenue is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1997. 16 figs., 17 tabs.

  16. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

    The Electric Sales and Revenue is prepared by the Coal and Electric Data and Renewables Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the United States. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1994.

  17. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

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

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

  18. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

    Full Text Available This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002, data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01 increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  19. Do governments tax agglomeration rents?

    OpenAIRE

    Koh, Hyun-Ju; Riedel, Nadine

    2010-01-01

    Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities’ agglomeration characteristics. The findings indicate that urbanization and localization economies exert a positive impact on the jurisdictional tax rate choice which confirms predictions of the theoretical New Econom...

  20. Tax havens and financial markets

    OpenAIRE

    Solvoll, Sigurd Rognmo

    2012-01-01

    This thesis is about some of the effects and implications that tax havens have on our financial markets. It focuses on giving the reader a better understanding of the consequences that tax havens impose to our financial markets using the financial crisis that started in 2007 as an example. The first chapter has a brief introduction that lays the foundation of the thesis. The second chapter defines and explains many different types of tax havens that exist worldwide. The third part considers t...

  1. The politics of tax structure

    OpenAIRE

    Ganghof, Steffen

    2006-01-01

    Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence political conflicts over spending levels may partly be fought as conflicts over tax structure. The paper provides a coherent perspective on the politics of tax structure. Specific topics include the (...

  2. International Tax Competition and Coordination

    OpenAIRE

    Michael Keen; Konrad, Kai A.

    2012-01-01

    This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the Keen-Kanbur model and then survey frameworks to analyze countries’ bidding for firms, tax rate diff...

  3. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

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

  4. Corrective Taxes and Cigarette Characteristics.

    Science.gov (United States)

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

  5. Local Tax Competition in Poland?

    Directory of Open Access Journals (Sweden)

    Swianiewicz Paweł

    2016-09-01

    Full Text Available The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.

  6. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

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

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

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

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

  8. 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...

  9. 26 CFR 1.707-3 - Disguised sales of property to partnership; general rules.

    Science.gov (United States)

    2010-04-01

    ... part, to the partnership. (2) Definition and timing of sale. For purposes of §§ 1.707-3 through 1.707-5...) That the timing and amount of a subsequent transfer are determinable with reasonable certainty at the... the transfer, property X has a fair market value of $4,000,000 and an adjusted tax basis of $1,200,000...

  10. Effects of beverage alcohol price and tax levels on drinking: a meta-analysis of 1003 estimates from 112 studies.

    Science.gov (United States)

    Wagenaar, Alexander C; Salois, Matthew J; Komro, Kelli A

    2009-02-01

    We conducted a systematic review of studies examining relationships between measures of beverage alcohol tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price-consumption relationship. Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multiple estimates were coded from each study, along with numerous study characteristics. Using reported estimates, standard errors, t-ratios, sample sizes and other statistics, we calculated the partial correlation for the relationship between alcohol price or tax and sales or drinking measures for each major model or subgroup reported within each study. Random-effects models were used to combine studies for inverse variance weighted overall estimates of the magnitude and significance of the relationship between alcohol tax/price and drinking. Simple means of reported elasticities are -0.46 for beer, -0.69 for wine and -0.80 for spirits. Meta-analytical results document the highly significant relationships (P alcohol tax or price measures and indices of sales or consumption of alcohol (aggregate-level r = -0.17 for beer, -0.30 for wine, -0.29 for spirits and -0.44 for total alcohol). Price/tax also affects heavy drinking significantly (mean reported elasticity = -0.28, individual-level r = -0.01, P alcohol prices and taxes are related inversely to drinking. Effects are large compared to other prevention policies and programs. Public policies that raise prices of alcohol are an effective means to reduce drinking.

  11. Sales bottlenecks and their effect on profit

    NARCIS (Netherlands)

    Veltman, M.; Kooij, R.E.; Marban, S.

    2014-01-01

    This study introduces the term sales bottleneck, defined as a stage in a total production or service delivery process that limits sales. After analyzing the suitability of traditional methods to find sales bottlenecks, the study proposes the bottleneck accounting model as a method to determine sales

  12. Selling Technical Sales to Engineering Learners

    Science.gov (United States)

    Bumblauskas, Daniel P.; Carberry, Adam R.; Sly, David P.

    2017-01-01

    Sales engineering or technical sales programs bridge engineering and business to educate engineering students in sales specific to their discipline. Students develop business awareness through such programs, providing the sales workforce with technically knowledgeable salespeople. The following study analyzed cohorts of students enrolled in a…

  13. Structuring your telecom sales strategy

    National Research Council Canada - National Science Library

    Johna Till Johnson

    2006-01-01

    Sales is about deceit: Lie to the customer and cash the commission. So it is no surprise that renegotiating your telecom relationship ranks right around getting a root canal for most IT execs' lists...

  14. Allegheny County Property Sale Transactions

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — This dataset contains data on all Real Property parcels that have sold since 2013 in Allegheny County, PA. Before doing any market analysis on property sales, check...

  15. What is New York’s Amazon Tax on Internet Commerce?

    OpenAIRE

    James G.S. Yang

    2011-01-01

    This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law†that an o...

  16. Algorithmic optimization of sales acceleration

    OpenAIRE

    Janko, Nikolaj

    2017-01-01

    Online sales are growing rapidly over the years, which poses an additional challenge for online sellers such as Amazon, as there is ever more competition. The seller therefore wants to create a strong bond between him and the buyer. This requires caution in choosing buyers for promotional activities which are inevitable for successful sales. In the thesis we defined the problem with prediction model and developed several approaches based on graph theory and set theory to solve the problem...

  17. Tax Tips for Forest Landowners for the 2000 Tax Year

    Science.gov (United States)

    Larry M. Bishop

    2000-01-01

    Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    realization that dependency on crude oil earning cannot sustain public expenditure. The economy faces the ... over dependency on oil revenue for the economic development of the country has left much to be deserved. .... Another dimension to theory of tax reforms is the optimal tax reform theory. Under this theory, it is ...

  19. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

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

    2000-01-01

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

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    over dependency on oil revenue for the economic development of the country has left much to be deserved. ... growth results from the deliberately designed regimes that encourage compliance by all who should pay. .... Nigerian tax system and economic growth: A times analysis found that indirect tax. (VAT and CED) ...

  1. 76 FR 32231 - International Business Machines (IBM), Sales and Distribution Business Unit, Global Sales...

    Science.gov (United States)

    2011-06-03

    ... Business Machines (IBM), Sales and Distribution Business Unit, Global Sales Solution Department, off-site... and location is International Business Machines (IBM), Sales and Distribution Business Unit, Global... totally or partially separated from IBM, Sales and Distribution Business Unit, Global Sales Solution...

  2. Tax Compliance Behaviour

    OpenAIRE

    ªtefura Gabriela

    2011-01-01

    To every state it is essential to ensure that the public budget copes with the public expenditure, in other words, to make sure that it collects sufficient revenues in order to have a stable economy. These revenues come especially from the collecting of taxes and fees. In order to have a functional fiscal system, it is important to understand both the fiscal component and the behaviour of its contributors. That is why the taxpayer behaviour has grown as a subject of research, in many fields b...

  3. Social Networks and Sales Performance

    Directory of Open Access Journals (Sweden)

    Danny Pimentel Claro

    2011-05-01

    Full Text Available This paper argues that an informal network can itself be a basis for the increase in a sales manager’s performance. Informal networks create a structure that surpasses the formal hierarchical structure defined by the firm. We concentrated on the advice network and considered two different views of network structure that claim to have impact on performance. To explore this claim, we examined whether sales managers develop either a highly cohesive network structure (i.e. Coleman’s view or one containing structural holes (i.e. Burt’s view in order to achieve higher sales. We also investigated the matter of tie strength put forward by Granovetter in his seminal 1973 work. Census data was collected from about 500 personnel from an agricultural input retailer having 23 divisions. Estimates from a sample of 101 sales managers showed the importance of a highly cohesive structure (degree centrality for the three measures of sales manager’s performance. The strong ties have a positive impact on performance, suggesting the importance of building up strong bonds with network contacts. Sales managers’ age, time within the retailer and education also influence performance. These results imply that firms should stimulate contacts among personnel to spread technical and commercial information.

  4. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Warsono

    2017-09-01

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

  6. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

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

  7. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

    OpenAIRE

    Laura Kawano; Joel Slemrod

    2012-01-01

    Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the estimation bias that applies to tax rates absent their consideration. We find that the relationship between corporate tax rates and ...

  8. TAX EXPENDITURES IN THE DOMINICAN REPUBLIC

    OpenAIRE

    Glenn Jenkins; Chun-Yan Kuo

    2004-01-01

    This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by taking into account an ideal tax system with minor distortions as part of the benchmark. Because of having an ideal tax system as a norm, the report makes some judgments about the appropriateness of the ideal tax structure in the Dominican Republic and ...

  9. METHODOLOGY OF THE TAX CONTROL IN ALBANIA

    OpenAIRE

    ALLA, Mikel

    2015-01-01

    The mission of the tax administration in Albania is to encourage and achieve the highest level of implementation and voluntary compliance of tax obligations. Also, the mission is to ensure the highest degree of public trust to the integrity and efficiency of the tax administration. Actually, the law "On Tax Procedures in RA" regulates the procedures for administering taxes and principles of organization and functioning of the tax administration in the Republic of Albania. The provis...

  10. Innovating the tax compliance management process

    Directory of Open Access Journals (Sweden)

    Dimitrijević Marina

    2014-01-01

    Full Text Available The taxpayers' observance of tax legislation (tax compliance is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for building and preserving the taxpayers' confidence in the tax system and its effective administration. Consequently, the activities of tax authorities in tax procedure should promote a high degree of voluntary tax compliance and lead to minimizing the occurrence of various forms of non­compliance. There is a wide range of diverse factors underlying tax compliance. The understanding of these factors enables tax authorities to establish the particular reasons for non-compliance and to devise specific activities and measures which will be an incentive for taxpayers to revert to tax compliance. These goals may be accomplished through the process of tax compliance management. Tax compliance management is a structured and systematic process of monitoring the taxpayers' compliance, which also includes decisions on the essential elements for the development of tax compliance and the treatment of identified tax compliance risks. The innovations in this process are aimed at: establishing the adequate balance and framework for the evaluation of activities and measures concerning tax law and tax procedures; improving information transparency and taxpayers' education; establishing tax control; and instituting adequate legal proceedings in response to non-compliance. These activities are expected to contribute to a more successful application of tax laws in the future.

  11. Seignorage and Capital Taxation: Tax Competition Revisited

    OpenAIRE

    Miltiadis Makris

    2006-01-01

    We re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions. We do so by emphasising a previously neglected implication of non-cooperative capital tax setting in a world with national currencies. Namely, capital taxes also affect foreign seignorage. This horizontal externality may lead, ceteris paribus, to too high national capital taxes, and may more than o set the usual effects of tax competition. In this case, and contrary to conventional ...

  12. The Gains from Preferential Tax Regimes Reconsidered

    OpenAIRE

    Gaigné, Carl; Wooton, Ian

    2010-01-01

    The EU policy against harmful tax competition aims at eliminating tax policies targeted at attracting the internationally mobile tax base. We examine this issue by considering two countries which decide their corporate tax rates their tax regimes (discriminatory or non-discriminatory tax policy). Firms produce under imperfect competition and trade between countries is costly. The endogenous spatial allocation of mobile firms depends upon different parameters of the economy while the distribut...

  13. Tax Policy From a Public Choice Perspective

    OpenAIRE

    Randall G. Holcombe

    1998-01-01

    Tax policy is a product of politics, so a complete understanding of tax policy requires an explicit recognition of the political environment within which tax policy is made. The paper emphasizes the concept of political costs associated with the tax system and discusses several aspects of tax policy using a public choice approach. The paper argues that the political costs associated with taxation can be minimized by embedding the tax system within a relatively inflexible fiscal constitution. ...

  14. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

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

  15. Tax rates as strategic substitutes

    NARCIS (Netherlands)

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

    2016-01-01

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

  16. The Tax Break's Double Bind.

    Science.gov (United States)

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  17. Tax Expenditures for the Elderly.

    Science.gov (United States)

    Nelson, Gary M.

    1983-01-01

    Examines federal tax expenditures or subsidies directed toward enhancing the retirement income of the elderly. Charges that such expenditures annually target benefits to the wealthiest segment of the elderly population. Examines equity issues and recommends that these tax expenditures be examined on a case-to-case basis. (JAC)

  18. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore...

  19. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing f...

  20. 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...

  1. Sin taxes in the Czech Republic

    OpenAIRE

    Mouček, Jan

    2012-01-01

    This paper is concerning taxes on so called sin goods. Consumption of these goods is believed to be wrong, its consumption have its negative effects on either the consumer or others. Such taxes are called excise taxes. In particular we focus this paper on tax incidence, the effect of these taxes on price of taxed goods. In economic literature concerning excise taxes it is usually presumed that the price rises by the same amount that the tax. If this presumption was false, it might have signif...

  2. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

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

  3. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2010-11-15

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

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

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

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

  6. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

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

  7. 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.

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

    OpenAIRE

    Emmiryzan Wasrinil Said

    2017-01-01

    Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty (‘tax amnesty policy’) is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair an...

  9. It's all about tax rates: An empirical study of tax perception

    OpenAIRE

    Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; Kiesewetter, Dirk; Weimann, Joachim

    2010-01-01

    In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics. This leads to the importance of the tax rate being significantly overestimated and the importance of the tax base being significantly underestimated. Furthermore we determine framing effects and show ...

  10. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

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

  11. 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...

  12. A Comprehensive Review of State Laws Governing Internet and Other Delivery Sales of Cigarettes in the USA

    Science.gov (United States)

    Chriqui, Jamie F.; Ribisl, Kurt M.; Wallace, Raedell M.; Williams, Rebecca S.; O’Connor, Jean C.; el Arculli, Regina

    2014-01-01

    All U.S. states regulate face-to-face tobacco sales at retail outlets. However, the recent growth of delivery sales of tobacco products by Internet and mail order vendors has prompted new state regulations focused on preventing youth access and tax evasion. To date, there are no comprehensive and systematic analyses of these laws. The objectives of this study were to: (1) document the historical enactment of the laws; (2) assess the nature and extent of the laws; and (3) conduct preliminary analyses to examine the relationship between states with laws and other factors that might predict enactment of or be impacted by these laws. Between 1995 and 2006, thirty-four states (67%) enacted a relevant law, with 23 states’ laws (45%) enacted between 2003 and 2006. Four states banned direct-to-consumer shipment of cigarettes. The remaining 30 states’ laws included a combination of requirements addressing minimum age/ID, payment issues, shipping, vendor licensure and related issues, tax collection/remittance, and penalties/enforcement. States with delivery sales laws also have stronger state excise tax rates, youth access to tobacco policies, and state tobacco control environments as well as higher cigarette excise tax revenue, past month cigarette use rates, and perceptions of risk of use by adolescents. This paper provides the policy context for understanding Internet and other cigarette delivery sales laws in the U.S. It also provides a systematic framework for ongoing policy surveillance and will contribute to future analyses of the impact of these laws on successfully reducing youth access to cigarettes and preventing tax evasion. PMID:18236290

  13. New Rules on Consumer Sales

    DEFF Research Database (Denmark)

    Møgelvang-Hansen, Peter; Lando, Henrik; Kristensen, Bo

    2006-01-01

    assumed that the respondents could still recall the prior state of the law, making it possible for us to gather sufficient information to compare the situation before and after the Amending Act entered into force.The Amending Act involved a number of amendments to the Danish Sale of Goods Act. Certain...... to decline a request for replacement by offering to repair. If the consumer's request for replacement or repair would impose disproportionate costs on the seller, or if this remedy is impossible, the seller can, however, decline the request.In s. 83, the limitation period for complaints has been extended...... from one to two years from the time of delivery to the consumer. In s. 54, the corresponding limitation period on other sales than consumer sales has been extended from one to two years to avoid sellers in the retail trade from being caught in between their consumers and their suppliers. As before, s...

  14. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Science.gov (United States)

    2011-10-26

    ... business. Drafting Information The principal author of these regulations is Michael H. Beker, Office of the... tax lien will arise against all of Z's property and rights to property. (iv) * * * (B) Treatment of...

  15. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    We suggest that when individual ministries are able to add differentiated green taxation on top of traditional taxation, this leads to over-taxation for two reasons. First, budget maximisation leads to overwhelming fiscal pressure because bureaucracies are competing for resources just like...... 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....

  16. Snuffing out cigarette sales and the smoking deaths epidemic.

    Science.gov (United States)

    Laugesen, Murray

    2007-06-15

    Smokers need new products and policies to escape smoking's risks. And the next generation needs policies that will better protect them from becoming smokers. Low-nitrosamine tobacco snuff (hereafter termed 'snuff') is 20 times less dangerous than cigarette smoking. Its sale as nasal snuff raises the question as to how long cigarettes, including cigars and pipe tobacco, should continue to be sold and allowed to hasten the deaths of 4000 New Zealanders annually. Oral snuff has helped to reduce smoking to unusually low levels in Swedish men, is much less dangerous than smoking, and does not cause lung or mouth cancer. Moreover, smokeless tobacco (which includes snuff) could reduce smoking-caused health inequity for Maori. Snuff can improve population health, and more so if more smokers switch to it. Continued bans on snuff are now regarded by some experts as unsound public policy. Added to the mountain of evidence against cigarettes, sufficient evidence now exists for Government to use snuff to create safer tobacco choices for smokers, end cigarette sales altogether, and thus end the cigarette smoking deaths epidemic--in which 200,000 New Zealanders have died so far. The New Zealand Government can: Fund media campaigns to inform smokers of their new choices, and to urge them to quit smoking. (The 2007 Budget commits an extra $11 million per year for 4 years, an excellent start.) Regulate for warnings on snuff cans stating that snuff is "addictive but much safer than smoking", and regulate imports to only permit reduced-risk low-nitrosamine products. Tax each class of tobacco products proportionate to the respective risks of each. (Tax cigarettes at 20 times the snuff rate, instead of at the same rate.) Legislate, to expand the Smoke-free Environments Act's aims to include ending the sale of cigarettes and ending smoking deaths--i.e: Allow oral snuff to compete with cigarettes for market share (and for the smoker's nicotine receptors). Reduce addiction to smoking, by

  17. Legal Considerations of Tax Evasion and Tax Avoidance

    OpenAIRE

    Dániel Deák

    2004-01-01

    The study of fiscal non-compliance - in particular, that of tax evasion - is quite extensive in the literature of economics. Lawyers do not show much interest in fiscal anomalies. An exception for this is perhaps tax avoidance which is usually interpreted as the problem of the form and substance. Apart from the modest interest in irregularities in fiscal law, the legal theories of obedience, or disobedience, and coherence have grown significantly, thanks to the precept of William Ross on prim...

  18. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

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

  19. Montana fuel tax refunds : draft final report.

    Science.gov (United States)

    2011-11-01

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

  20. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

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

  1. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  2. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

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

  3. 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

  4. Design of a real-time tax-data monitoring intelligent card system

    Science.gov (United States)

    Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

    2009-07-01

    To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

  5. HOW DO SMOKERS RESPOND TO CIGARETTE TAXES? EVIDENCE FROM CHINA'S CIGARETTE INDUSTRY.

    Science.gov (United States)

    Liu, Hong; Rizzo, John A; Sun, Qi; Wu, Fang

    2014-07-18

    This paper examines how Chinese smokers respond to tax-driven cigarette price increases by estimating a discrete choice model of demand for differentiated products, using annual nationwide brand-level cigarette sales data in China from 2005 to 2010. We allow for substitution between different cigarette brands and also incorporate key features of rational addiction theory into the model. Results show that the average own-price elasticity of demand for cigarettes at the brand level is -0.807, and the overall price elasticity of cigarettes at the market level is -0.488 in China. We find tax-induced substitution toward low-price cigarettes as well as high-tar cigarettes and that tax hikes encourage within-class substitution more than across-class substitution. These results have important policy implications for the potential effects of cigarette taxation. Copyright © 2014 John Wiley & Sons, Ltd. Copyright © 2014 John Wiley & Sons, Ltd.

  6. SAMHSA Synar Reports: Youth Tobacco Sales

    Data.gov (United States)

    U.S. Department of Health & Human Services — 1997-2014. Substance Abuse and Mental Health Services Administration (SAMHSA). Synar Reports: Youth Tobacco Sales. Policy – Youth Tobacco Sales. SAMHSA’s Synar...

  7. Precious Coral Sales Report Data Set

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This is a federally mandated sales log which collects information on sales of raw coral, including weight and revenue. Also includes seller and buyer information....

  8. Schedule Sales Query Report Generation System

    Data.gov (United States)

    General Services Administration — Schedule Sales Query presents sales volume figures as reported to GSA by contractors. The reports are generated as quarterly reports for the current year and the...

  9. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

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

  10. Modeling uncertainty in tax law

    National Research Council Canada - National Science Library

    Lawsky, Sarah B

    2013-01-01

    .... A taxpayer does not know, for example, the probability that he will be selected for audit, the probability that the government will identify a particular questionable position on his tax return...

  11. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  12. Transfers, Taxes, and Welfare Reform

    OpenAIRE

    Haveman, Robert; Scolex, John Karl

    1994-01-01

    Discusses the need inability of past administrations to pass any welfare reform and gives an overview of an antipoverty policy. Shows that the poverty problem goes beyond tax reform and includes education, crime and violence.

  13. 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...

  14. Just passing through: the effect of the Master Settlement Agreement on estimated cigarette tax price pass-through.

    Science.gov (United States)

    Lillard, Dean R; Sfekas, Andrew

    2013-01-01

    In 1998, cigarette manufacturers and state attorneys general in the United States settled a group of lawsuits in an agreement known as the Master Settlement Agreement (MSA). Among the provisions of this agreement were a set of mandated escrow payments to the states that would be based on cigarette sales. The result of these provisions is that the apparent relationship between taxes and prices changed substantially following implementation of the MSA. This article estimates whether the MSA escrow amounts are reflected in prices and compares the pass-through rate of state and federal cigarette taxes only and the rate when one adds escrow payments. We find much different pass-through rates for the two measures. State and federal taxes are not fully passed to smokers. In years that escrow payments were made, cigarette prices increased by more than the sum of the state and federal taxes and the escrow payments.

  15. Corporate and Personal Income Tax Declarations

    OpenAIRE

    Goerke, Laszlo

    2006-01-01

    Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes s...

  16. Fiscal consolidation with tax evasion and corruption

    OpenAIRE

    Pappa, E.; Sajedi, R.; Vella, E.

    2015-01-01

    Cross-country evidence highlights the importance of tax evasion and corruption in determining the size of fiscal multipliers. We introduce these two features in a New Keynesian model and revisit the effects of fiscal consolidations. VAR evidence for Italy suggests that spending cuts reduce tax evasion, while tax hikes increase it. In the model, spending cuts induce a reallocation of production towards the formal sector, thus reducing tax evasion. Tax hikes increase the incentives to produce i...

  17. Tax holidays in a BEPS-perspective

    OpenAIRE

    Bjerkestuen, Hilde Mæhlum; Wille, Hans Georg

    2015-01-01

    A tax holiday is a time-limited exemption from taxation and one of the most commonly employed tax incentives in developing countries. The main objective behind tax holidays is to attract foreign direct investment (FDI), as this is believed to stimulate economic growth and development. An exemption from taxation under a tax holiday could encourage investors to invest in developing countries. However, this requires the benefit under the tax holiday to actually accrue to the investor and no...

  18. Dividend Taxes, Corporate Investment, and "Q"

    OpenAIRE

    Poterba, James M.; Summers, Lawrence H.

    1981-01-01

    Taxes on corporate distributions have traditionally been regarded as a "double tax" on corporate income. This view implies that while the total effective tax rate on corporate source income affects real economic decisions, the distribution of this tax burden between the shareholders and the corporation is irrelevant. Recent research has suggested an alter- native to this traditional view. One explanation of why firms in the U.S. pay dividends in spite of the heavy tax liabilities associated w...

  19. Problems in audit of corporation income tax

    OpenAIRE

    Sedláčková, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  20. The OECD's Report on Harmful Tax Competition

    OpenAIRE

    Weiner, JoAnn M.; Hugh J. Ault

    1998-01-01

    In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analysis of the phenomenon known as harmful tax competition. The Report identifies factors that characterize tax havens and harmful preferential tax regimes and recommends numerous measures in the areas of domestic legislation, tax treaties, and international cooperation, that countries may pursue to cou...

  1. Empathy, Sympathy, and Tax Compliance

    OpenAIRE

    Roberta Calvet; James Alm

    2013-01-01

    This paper examines the effect of "empathy" and "sympathy" on tax compliance. We run a series of laboratory experiments in which we observe the subjects' decisions in a series of one-shot tax compliance games presented at once and with no immediate feedback. Importantly, we employ methods to identify subjects' sympathy, such as the Davis Empathic Concern Scale and questions about frequency of prosocial behaviors; we also use priming in order to promote subjects' empathy. Our results suggest t...

  2. Sales promotion strategies in Procter&Gamble

    OpenAIRE

    Šebesta, Miroslav

    2017-01-01

    The thesis gives comprehensive overview on the topic of sales promotions. The special focus is devoted to activities of Procter & Gamble on the Czech market. With increasing importance of sales promotions on the Czech market, the thesis aims to introduce main academic findings concerning sales promotions and test them on brands of Procter & Gamble. The next goal is to find out whether sales promotion strategies of Procter & Gamble provide a competitive advantage for the company on the Czech m...

  3. Sales promotion and channel coordination

    NARCIS (Netherlands)

    Wierenga, B.; Soethoudt, J.M.

    2010-01-01

    Consumer sales promotions are usually the result of the decisions of two marketing channel parties, the manufacturer and the retailer. In making these decisions, each party normally follows its own interest: i.e. maximizes its own profit. Unfortunately, this results in a suboptimal outcome for the

  4. Sales promotions and channel coordination

    NARCIS (Netherlands)

    B. Wierenga (Berend); H. Soethoudt (Han)

    2009-01-01

    textabstractConsumer sales promotions are usually the result of the decisions of two marketing channel parties, the manufacturer and the retailer. In making these decisions, each party normally follows its own interest: i.e. maximizes its own profit. Unfortunately, this results in a suboptimal

  5. Arms Sales: Congressional Review Process

    Science.gov (United States)

    2015-12-17

    also be formally notified to Congress for review 30 days prior to the license for export being approved. In the case of proposed licences for such... licences for sales to NATO members, Japan, Australia, South Korea, Israel, or New Zealand). It has not been the general practice for the

  6. Reducing calorie sales from supermarkets

    DEFF Research Database (Denmark)

    Jensen, Jørgen Dejgård; Sommer, Iben

    2017-01-01

    life style. In this study, we evaluate the effects on calorie sales of a ‘silent’ reformulation strategy, where a retail chain’s private-label brands are reformulated to a lower energy density without making specific claims on the product. Methods Using an ecological study design, we analyse 52 weeks...

  7. Sales Role-Plays and Mock Interviews: An Investigation of Student Performance in Sales Competitions

    Science.gov (United States)

    Mani, Sudha; Kothandaraman, Prabakar; Kashyap, Rajiv; Ashnai, Bahar

    2016-01-01

    Sales competitions provide students with opportunities to apply their understanding of sales. Despite a long tradition of scholarship on sales role-plays, the answer to what drives student performance in sales competitions remains elusive. In this research, we examine how motivation (work engagement) and ability (cognitive aptitude and…

  8. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  9. Forecasting Market Shares from Models for Sales

    NARCIS (Netherlands)

    D. Fok (Dennis); Ph.H.B.F. Franses (Philip Hans)

    2000-01-01

    textabstractDividing forecasts of brand sales by a forecast of category sales, when they are generated from brand specific sales-response models, renders biased forecasts of the brands' market shares. In this paper we therefore propose an easy-to-apply simulation-based method which results in

  10. 78 FR 53642 - Telemarketing Sales Rule Fees

    Science.gov (United States)

    2013-08-30

    ... 3084-AA98 16 CFR Part 310 Telemarketing Sales Rule Fees AGENCY: Federal Trade Commission. ACTION: Final... Telemarketing Sales Rule (``TSR'') by updating the fees charged to entities accessing the National Do Not Call... of the Code of Federal Regulations as follows: PART 310--TELEMARKETING SALES RULE 0 1. The authority...

  11. 76 FR 53636 - Telemarketing Sales Rule Fees

    Science.gov (United States)

    2011-08-29

    ... CFR Part 310 RIN 3084-AA98 Telemarketing Sales Rule Fees AGENCY: Federal Trade Commission. ACTION... Telemarketing Sales Rule (``TSR'') by updating the fees ] charged to entities accessing the National Do Not Call... follows: PART 310--TELEMARKETING SALES RULE 0 1. The authority citation for part 310 continues to read as...

  12. 77 FR 51697 - Telemarketing Sales Rule Fees

    Science.gov (United States)

    2012-08-27

    ... CFR Part 310 RIN 3084-AA98 Telemarketing Sales Rule Fees AGENCY: Federal Trade Commission. ACTION... Telemarketing Sales Rule (``TSR'') by updating the fees charged to entities accessing the National Do Not Call... of the Code of Federal Regulations as follows: PART 310--TELEMARKETING SALES RULE 0 1. The authority...

  13. 36 CFR 223.227 - Sale advertisement.

    Science.gov (United States)

    2010-07-01

    ... advertisement. (a) The Forest Service shall advertise any special forest products sales with an appraised value... products without advertisement, or advertise a special forest products sale for a period less than 30 days... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Sale advertisement. 223.227...

  14. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

  15. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

  16. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

  17. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

  18. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  19. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  20. Income Tax in France

    CERN Document Server

    HR Department

    2008-01-01

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

  1. Tax design-tax evasion relationship in Serbia: New empirical approach to standard theoretical model

    National Research Council Canada - National Science Library

    Randjelovic, Sasa

    2015-01-01

    This paper provides evidence on the impact of the change in income tax rates and the degree of its progressivity on the scale of labour taxes evasion in Serbia, using the tax-benefit microsimulation...

  2. Excise tax differences at Oklahoma smoke shops: an opportunity for inter-tribal coordination.

    Science.gov (United States)

    Laux, Fritz L; Chaloupka, Frank J; Beebe, Laura A

    2015-01-01

    Oklahoma's tribal tobacco shops are distributed throughout the state, including in urban areas. During the time frame of this study, state excise tax rates for cigarettes varied by tribe and region, and took five distinct levels, ranging from 5.75 cents to $1.03 per pack. To describe the pricing behavior of these smoke shops in a way that could support potential increases in the tribal taxation of cigarettes within the state. Two waves (2010 and 2011) of site visits were conducted, covering nearly all tribal smoke shops in the northeastern quarter of the state, an area containing the city of Tulsa and 60% of all tribal outlets. Researchers recorded representative prices and verified the tax rate paid (via tax stamp) for each shop. Data were analyzed in 2013. Lower-taxed tribal cigarettes tended to be priced at discounts that were even greater than the differential in tax rates. For example, across waves, the average pack of Marlboros from a shop with a 5.75-cent tax stamp sold for 52 cents less than the same pack from a 25.75-cent shop and 60 cents less than from a 51.5-cent shop. The minimal inter-tribal price response to the discontinuation of large quantities of contraband cigarette sales suggests that inter-tribal price competition in the Tulsa area is not as intense as expected. Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  3. Some remarks with regard to international tax planning, tax risk management and tax strategy

    NARCIS (Netherlands)

    Adema, Raymond

    2017-01-01

    The recent state aid investigations may be an incentive for the corporate boards and senior management of companies to have a closer look at their tax strategy and its implementation in the company's business and organization to avoid unexpected outcomes.

  4. Fighting Harmful Tax Competition Generated by Offshore Jurisdictions

    Directory of Open Access Journals (Sweden)

    Dan Drosu Saguna

    2015-03-01

    Full Text Available Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states. Also, by encouraging savings, it boosts investment and capital formation. Because they are low tax jurisdictions, they exert a higher tax on tax rates worldwide.

  5. Understanding tax morale and tax compliance of owner-managers of small companies

    OpenAIRE

    Yucedogru, Recep

    2016-01-01

    Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. Thi...

  6. Do South African small businesses prefer conservative tax advice to aggressive tax advice?

    OpenAIRE

    Melissa Lubbe; Gerhard Nienaber

    2012-01-01

    Taxpayers’ relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers’ preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The fir...

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

    OpenAIRE

    Braun, Julia; Weichenrieder, Alfons J.

    2015-01-01

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

  8. Delegating up: state conformity with the federal tax base

    National Research Council Canada - National Science Library

    Mason, Ruth

    2013-01-01

    ... about effective tax burdens. Instead, to understand effective tax burdens, taxpayers would have to invest in learning about and comparing state tax bases. Whether facilitating the comparison of ...

  9. 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.

  10. Technology and the sales force: Amach, Inc.

    Science.gov (United States)

    Carteer, Tony

    2002-01-01

    This paper explores the application of sales force technology by Amach, Inc. a Detroit based medical device firm. Sales force technology represents a variety of dynamic tools that can help the sales force. While these tools cannot replace the salesperson and generate deals from customers, they can enhance efficiency and effectiveness levels. Sales force technology can range from computer laptops, pagers, cellular phones, desktop personal computers and software for contact management, database management and multimedia presentations. The key for sales managers to remember is that these tools do not drive themselves and still need the skill of management to get the best results. Managerial suggestions and research ideas are presented.

  11. The sale of alcohol in Denmark

    DEFF Research Database (Denmark)

    laCour, Lisbeth; Milhøj, Anders

    2009-01-01

    How do prices affect the choice of types of alcohol in Denmark? We study the Danish sale of alcoholic beverages in a time series framework. First, we look at annual data from 1980 investigating the hypothesis of a fairly stable level of sales. We conclude stationarity of sales and we also find...... that the income elasticity of total sales has been zero. Second, we analyse the composition of the alcohol sale between beer, wine and spirits in a multivariate model conditional on the development in prices. For this analysis we use Johansen cointegration techniques. Again we test that income can be omitted from...

  12. Fuel oil and kerosene sales 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-08-01

    The Fuel Oil and Kerosene Sales 1997 report provides information, illustrations and state-level statistical data on end-use sales of kerosene; No. 1, No. 2, and No. 4 distillate fuel oil; and residual fuel oil. State-level kerosene sales include volumes for residential, commercial, industrial, farm, and all other uses. State-level distillate sales include volumes for residential, commercial, industrial, oil company, railroad, vessel bunkering, military, electric utility, farm, on-highway, off highway construction, and other uses. State-level residual fuel sales include volumes for commercial, industrial, oil company, vessel bunkering, military, electric utility, and other uses. 24 tabs.

  13. Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model

    OpenAIRE

    Sifis Kafkalas; Pantelis Kalaitzidakis; Vangelis Tzouvelekas

    2012-01-01

    This paper analyzes the relationship between tax evasion and the two main policy instruments affecting evasion rates, namely, the announced tax rate and the share of tax revenues allocated to tax monitoring mechanisms. For doing so, we adopt a simple one-sector endogenous growth model modified under tax evasion following Roubini and Sala-i-Martin (1993) analysis on income taxes and tax evasion. Our model confirms Barro�s (1990) theoretical finding stating that the optimal tax rat...

  14. Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology

    OpenAIRE

    Robina Ather Ahmed; Mark Rider

    2008-01-01

    This report provides estimates of Pakistan’s tax gap by type of tax and describes the methodologies and data used to produce these estimates. A country’s tax gap is the amount of tax that goes uncollected due to non-compliance with the tax law. For estimation purposes, the operational definition of the tax gap is the difference between potential and actual federal tax revenue, where potential revenue is the amount of tax that the government would collect if everyone fully complied with the ta...

  15. Tax arrears and tax litigiousness in Peru, some aspects to be considered

    Directory of Open Access Journals (Sweden)

    Sandra Sevillano

    2014-07-01

    Full Text Available Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

  16. Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax

    OpenAIRE

    John W. Diamond; George R. Zodrow

    2006-01-01

    The general idea is the following: any tax authority that respects basic human rights has to impose taxes on a base to avoid random and arbitrary taxation. The tax base should be announced prior to the imposition of the tax and therefore, taxpayers are given an advanced warning concerning the tax base. The advanced warning enables the taxpayers to adjust the tax base to the new circumstances so that they can adjust their behavior to the existence of the tax. This adjustment of the tax base by...

  17. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... for the low income housing tax credit under the Internal Revenue Code of 1986, as amended. The Manager... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax...

  18. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

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

  19. Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

    Science.gov (United States)

    Balogh, Stephen B.

    My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

  20. Sales Rebate Contracts in Fashion Supply Chains

    Directory of Open Access Journals (Sweden)

    Chun-Hung Chiu

    2012-01-01

    Full Text Available We explore in this paper the performance of sales rebate contracts in fashion supply chains. We conduct both analytical and numerical analyses via a mean-variance framework with reference to real empirical data. To be specific, we evaluate the expected profits and variance of profits (risk of the fashion supply chains, fashion retailers, and manufacturers under (1 the currently implemented sales rebate practices, (2 the case without sales rebate, and (3 the theoretical coordination situation (if target sales rebate is adopted. In addition, we analyze how sales effort affects the performances of the supply chain and its agents. Our analysis indicates that the rebate contracts may hurt the retailer and the manufacturer of a fashion supply chain when it is inappropriately set. Moreover, a properly designed sales rebate contract not only can coordinate the supply chain (with retail sales effort but can also improve expected profits and lower the levels of risk for both the manufacturer and the retailer.

  1. State level point-of-sale policy priority as a result of the FSPTCA

    Directory of Open Access Journals (Sweden)

    Sarah Moreland-Russell PhD MPH

    2015-10-01

    Full Text Available The Family Smoking Prevention and Tobacco Control Act (FSPTCA give the U.S. Food and Drug Administration (FDA unprecedented power to regulate tobacco products. One of the most significant provisions of the law allows state and local governments to adopt and enforce tobacco control legislation restricting the time, place, and manner (but not the content of tobacco advertising. However, there is still reluctance among states and localities for mass adoption of laws due to challenges associated with legal feasibility and lack of U.S.-based evidence in effectiveness. The Center for Public Health Systems Science conducted interviews with key tobacco control contacts in 48 states at two time points (2012 and 2014 since the passage of the FSPTCA to assess the influence of the law on point-of-sale policy development in their state tobacco programs. Logistic regression results show that point-of-sale policy importance is growing post-FSPTCA, and that key influencers of this importance are states' tobacco control histories and environments, including that related to excise taxes and smoke free air policies. The adoption of smokefree and tax policies has become commonplace across the U.S., and the quality and extent of these laws and prevailing political will increasingly impact the ability of states to work in emerging tobacco control policy areas including those directed at the point of sale.

  2. Does tax competition really promote growth?

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Lockwood, Ben

    2010-01-01

    This paper considers the relationship between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an infrastructure input. Absent stochastic shocks, decentralized tax...... setting (two or more jurisdictions) maximizes the rate of growth, as the constant returns to scale present with endogenous growth implies "extreme" tax competition. Stochastic shocks imply that households face a portfolio choice problem, which dampens down tax competition and may raise taxes above...

  3. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

    Full Text Available The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts.

  4. The tax reform experience of Kenya

    OpenAIRE

    Karingi, Stephen Njuguna; Wanjala, Bernadette

    2005-01-01

    In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this respect, the tax modernization programme introduced in the country was to achieve a tax system that was sustainable in the face of c...

  5. Prospects of Single Tax Payers

    Directory of Open Access Journals (Sweden)

    Tofan Ivan M.

    2014-03-01

    Full Text Available The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services. The goal of the article is the study of prospects of further taxation of entrepreneurs – single tax payers on the basis of analysis of conditions and principles created by the state for the business. The article used methods of system analysis, comparison, forecasting and modelling. It analyses the process of evolution of the simplified taxation system, accounting and reporting from the moment of its adoption until today. The article presents the structure of the quantitative composition of single tax payers depending on the selected groups. It marks out and characterises administrative and fiscal factors that do not facilitate further development of entrepreneurship in Ukraine. In the result of the conducted studies the article outlines problem aspects of organisation of taxation of the small business and offers specific and real ways of their overcoming or partial solution.

  6. General Consideration on Legal Tax Evasion vs. Tax Fraud

    Directory of Open Access Journals (Sweden)

    Octavia-Daniela Steriopol

    2010-12-01

    Full Text Available The article is a brief overview of tax evasion as a complex social and economicphenomenon, of utmost importance, that today’s states confront with; its consequences seek to limitas much as possible, by legal and fiscal means, the eradication, which, at this point, is virtuallyimpossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect ofthe phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’activity.

  7. Sport promotion and sales management

    Directory of Open Access Journals (Sweden)

    Zahra Aminiroshan

    2014-06-01

    Full Text Available At the beginning of third millennium, the world of sport has been experiencing new marketing techniques to introduce products and services. The purpose of this study was to compare advertising and sales promotion strategies, the effects of different strategies in sport production companies to retain or to gain market share among selected firms, which were active in Iran. The method of survey was descriptive – analytical and some questionnaires were used for collecting data in Likert scale. The validity of the questionnaire were estimated by interview with professors and exports in marketing and sport marketing and the reliability was assessed by using Cronbach's alpha (α= 0.89. Statistical population of the study includes Sport Goods-Producing companies in Iran (N= 180 and 122 firms formed the study sample. For testing the hypothesis, we have used Paired Samples T-Test. The analysis of findings showed that there was a meaningful difference between using advertising and sales promotion strategies. In general, we can say, there are some limited applications of using techniques and methods of sales promotion strategies in Iranian sport industry and methods of advertising. Consequently, regarding the intense competition among companies as well as fast growth of markets and fast changes in consumer’s behavior, identifying the best methods for corresponding relationship to customer would be required.

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

    National Research Council Canada - National Science Library

    Ana Margarida Raposo; Paulo Reis Mourão

    2013-01-01

      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...

  9. Taxing sugar-sweetened beverages: impact on overweight and obesity in Germany

    Directory of Open Access Journals (Sweden)

    Falk Schwendicke

    2017-01-01

    Full Text Available Abstract Background Consumption of sugar-sweetened beverages (SSBs increases the risk of overweight and obesity. Taxing SSBs could decrease daily energy consumption and body weight. This model-based study evaluated the impact of a 20% SSB-sales tax on overweight and obesity in the context of Germany. Methods The population aged 15–79 years was modelled. Taxation was assumed to affect energy consumption via demand elasticities, which affected weight and BMI. Model-based analysis was performed to estimate the tax impact on BMI in different age, gender and income groups. Results Implementing a 20% SSB tax reduced energy consumption mainly in younger age groups, males, and those with low income. Taxation decreased the mean BMI in younger groups, with the largest decrease in those aged 20–29 years, while effects in groups 60 years or above were minimal. In absolute terms, taxation was estimated to avoid 1,028,000 (−3% relative reduction overweight individuals and 479,000 obese individuals (−4%. Overweight decreased the most in males aged 20–29 years (408,000 fewer cases /−22%, the same applied for obesity (204,000/−22%. Conclusions An SSB tax could have significant impact on overweight and obesity, which could translate into substantial reductions of morbidity and mortality.

  10. Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011.

    Science.gov (United States)

    Wang, Xu; Xu, Xin; Tynan, Michael A; Gerzoff, Robert B; Caraballo, Ralph S; Promoff, Gabbi R

    Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non-American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations.

  11. Tax avoidance: Definition and prevention issues

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    Full Text Available The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike. As opposed to tax evasion (which is illegal, the phenomenon of tax avoidance calls for careful consideration of state fiscal interests and a highly precise demarcation of the thin line between the acceptable and unacceptable conduct. In many contemporary states, tax avoidance (which implies a formal behaviour of tax payers within the limits of tax legislation but contrary to the tax regulation objectives is declared to be illegitimate. State authorities do not want to tolerate such activity, which results in tax payers' reduction or avoidance of tax liabilities. We should also bear in mind that all tax payers have the tax planning option at their disposal, by means of which they make sure that they do not pay more tax than they are legally obliged to. However, in case they skilfully use the tax regulation flaws and loopholes for the sole purpose of tax evasion, and/or resort to misrepresentation and deceptive constructs, they are considered to be exceeding the limits of acceptable tax behaviour. In comparison to the specific anti-abuse measures which have been built into some national tax legislations, there is a growing number of states that introduce the general anti-abuse legislations, which is based on judicial doctrines or statutory legislation. Yet, there is a notable difference among the envisaged anti-abuse measures depending on whether the national legislation is based on the Anglo-American or European-Continental legal system. The efficiency of applying these general anti-abuse rules in taxation largely rests on their interpretation as well as on their relationship with the principle of legality.

  12. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  13. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  14. Do Capital Income Tax Cuts Trickle Down?

    National Research Council Canada - National Science Library

    Shu-Chun Susan Yang

    2007-01-01

    .... This result, however, depends on how government manages debt to maintain budget solvency. This paper analyzes the distributional effects of capital tax cuts, where endogenous adjustments in other tax rates are precluded...

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

    Science.gov (United States)

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

    2011-12-01

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

  16. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economic...... area, should harmonize or coordinate their policies in tax matters. However, little attention has been paid so far to a more basic question: who are corporate taxpayers? Are they defined in the same way over Europe? This may be explained by the fact that the vast majority of tax systems accept the same...... fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes. This general statement is nevertheless an oversimplification of reality. Comparative law indeed...

  17. THE GLOBAL TAX [R]EVOLUTION

    National Research Council Canada - National Science Library

    Nazrien Kader

    2015-01-01

    .... The new equilibrium in the global tax environment has resulted in actions on the part of policy-makers, regulators, revenue authorities and taxpayers that can be best described as the "Global Tax (r...

  18. Theoretical and organizational conditions of tax management

    OpenAIRE

    Romanyuk, M.

    2008-01-01

    The essence of tax managment as the managerial category is observed, the main parts of organizational process of taxation is substantiated, theoretical and organizational conditions of tax management are investigated.

  19. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    with banking secrecy. In this paper, we estimate the impact of the source tax on Swiss bank deposits held by EU residents while using that non-EU residents were not subject to the tax to apply a natural experiment methodology. We find that the 15% source tax caused Swiss bank deposits of EU residents to drop...... by more than 40% with most of the response occurring in two quarters immediately before and after the source tax was introduced. The estimates imply an elasticity of Swiss deposits with respect to the net-of-source-tax-rate in the range 2.5-3.......Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...

  20. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  1. TAX-REFORM - DREAMING ABOUT TOUGH REALITIES

    NARCIS (Netherlands)

    DEKAM, F

    1992-01-01

    This paper discusses four papers concerned with tax reform. It is concluded that tax reform has had a rather limited impact on behaviour so far but that governments should press ahead with gradual improvement and not expect dramatic results.

  2. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  3. The Tax-Efficient Supply Chain

    DEFF Research Database (Denmark)

    Webber, Stuart

    2011-01-01

    to centralize, reorganize, and relocate many business processes to perform them in the most efficient manner. While they do this, many businesses are shifting business activities from high-tax to low-tax jurisdictions. This trend has not escaped tax authorities in high-tax jurisdictions, who are concerned...... with the lost tax revenue. Schwarz and Castro (2006) write, "The globalization of markets and products and the development of technology have created an impetus for specialization within multinational groups. The co-existence of low-cost and high-cost jurisdictions drives cost reduction strategies, including...... transportation costs as well as those associated with labor-intensive activities." They write, "Whether motivated by commercial or tax reasons, some countries have observed a reduction in tax revenues when modern business models are adopted compared with more traditional models" (p. 187), a trend observed by tax...

  4. Organization of Tax Control in Ukraine

    Directory of Open Access Journals (Sweden)

    Zamaslo Olha T.

    2017-04-01

    Full Text Available The article researches the essence and characteristics of tax control as an important element of the State regulation of economy. The main directions and modalities of tax control are considered in detail. The main tendencies and problem points of tax control in Ukraine have been studied. Efficiency of the controlling bodies has been analyzed, the main directions of their activities in the sphere of tax enforcement have been provided. Directions for improving the organization of tax control in the context of overcoming the existing deficiencies in the controlling and inspecting activities of the tax authorities have been determined. It has been concluded that the improvement of tax control is one of the key directions of reforming the Ukrainian tax system.

  5. Factors Generating Tax Evasion in Romania

    National Research Council Canada - National Science Library

    PERPELEA, Octavian; DUTA, Alia Gabriela; FODOR, Iudit

    2011-01-01

    Analyzing tax evasion genesis features in our country we find that legal and administrative factors as well as economic ones have a combined action on the tax evasion decision form the economic agent...

  6. Tax avoidance: Definition and prevention issues

    National Research Council Canada - National Science Library

    Andjelkovic, Mileva

    2014-01-01

    The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike...

  7. NM Property Tax Rates - September 2011

    Data.gov (United States)

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

  8. NM Property Tax Districts November 2010

    Data.gov (United States)

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

  9. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  10. [The scale of border trade, tax-free import and tobacco smuggling to Norway].

    Science.gov (United States)

    Lund, Karl Erik

    2004-01-08

    There are no studies of the relative significance in Norway of registered sales, tax-free import, border trade or smuggling of tobacco. The estimated registered sales of tobacco are based on data from the Norwegian customs and excise authorities. The border trade and tax-free import estimates were based on nation-wide, representative surveys of daily smokers aged 16-74 carried out by Statistics Norway for the years 1990-1993 and 1997-2001. There are no detailed data on the scale of smuggling other than confiscation statistics compiled by the customs and excise authorities. It is assumed that confiscations amount to about a tenth of the total amount smuggled into the country. The unregistered consumption of cigarettes and tobacco has been on the rise since the early 1990s; in the years 1997-2001 it accounted for about a quarter of total consumption. Broken down, the figures are as follows: 11% was purchased in Sweden, 5% in Denmark, 9% in other foreign countries; 1% was smuggled into the country. The rise in unregistered tobacco consumption is putting further pressure on the high Norwegian taxes on tobacco. But if taxes were cut, domestic demand would rise, and hence have little or even negative impact on revenue flowing to the government from the legal tobacco market and probably little impact on the levels of imported tobacco through tax-free arrangements or cross-border trade. Hence, although the price gap between Norway and neighbouring countries narrows, we must assume that the motivation to acquire tobacco will remain unaffected while Norwegians continue to travel to Sweden to stock up on inexpensive meat produce.

  11. Using a Natural Experiment to Examine Tobacco Tax Regressivity

    OpenAIRE

    Adel Bosch; Steven F. Koch

    2014-01-01

    We take advantage of a tobacco tax hike that occurred during the collection of the South African Income and Expenditure Survey to examine the regressivity of tobacco taxes. We are also able to examine the relative change in regressivity following the tax increase. Like previous research into commodity taxes, we find that tobacco taxes are regressive. However, we find that tobacco tax increases reduce the tax burden at the lower end of the income distribution, such that after the cigarette tax...

  12. The Propensity to Tax Competition: The Case of Implementation Local Tax Policy by Polish Local Governments

    Directory of Open Access Journals (Sweden)

    Artur Walasik

    2015-03-01

    Full Text Available The study is dedicated to identify the main factors determining the propensity of local authorities to compete for the access to the limited as well as mobile sources of local tax revenue. The success of such an activity should be discussed in relation to the stabilization of local budget revenues; hence it seems that the barriers of leaving tax jurisdiction could be better index to evaluate of the efficiency of local tax policy. The theoretical approach is based on the assumption that, if central government provides limitations of the right to improve local tax policy means (the scope of local tax jurisdiction, the local governments should focus on both the efficient acquiring the sources of tax revenues, and the stabilization of tax revenues in the future, in particular by the implementation of the barriers of leaving tax jurisdiction. The paper suggests studying a propensity to tax competition. The article formulates desideratum of the efficiency of spending on acquiring the sources of tax revenue, in particular, the need to identify the barriers to leave tax jurisdiction is suggested. The first and foremost way to build the barrier to leave tax jurisdiction could be reducing tax liabilities by local tax authorities, in particular by introducing local tax reliefs and local tax exemptions, as well as lowering local tax rates. Hence, the model of local authorities’ competition for local tax resources could be proposed. The empirical studies are dedicated to identify the actual propensity of Polish local government to execute the legal ability to impose tax policy instruments. The inquiry is based on comparing the fiscal consequences of implementing local tax policy within two groups of local authorities: small towns and countries (gminas and medium-size towns and big cities (cities with powiat status. The period under investigation contains 14 fiscal years, started 2000 and finished in 2013. The method is based on the analysis of the

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

    Science.gov (United States)

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

    1999-01-01

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

  14. 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

  15. Do Tax Cuts Starve the Beast? The Effect of Tax Changes on Government Spending

    National Research Council Canada - National Science Library

    Christina D. Romer; David H. Romer

    2009-01-01

    ...; indeed, the point estimates suggest that tax cuts increase spending. The results also indicate that the main effect of tax cuts on the government budget is to induce subsequent legislated tax increases. Examination of four episodes of major tax cuts reinforces these conclusions.

  16. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2013-09-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These...

  17. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  18. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary... the determination of the amount of taxes paid for purposes of the foreign tax credit. These...

  19. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS...) providing guidance to specified tax return preparers who prepare and file individual income tax returns...

  20. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final... guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit...

  1. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit. These...

  2. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... the determination of the amount of taxes paid for purposes of the foreign tax credit. These...

  3. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    Science.gov (United States)

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  4. Owner-level taxes and business activity

    OpenAIRE

    Henrekson, Magnus; Sanandaji, Tino

    2015-01-01

    In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend taxes on owners of large firms affect firm activity in models that include agency conflicts between owners and managers. Similarly,...

  5. Tax holidays in a BEPS-perspective

    OpenAIRE

    Bjerkestuen, Hilde Mæhlum; Wille, Hans Georg

    2015-01-01

    This is the accepted and refereed manuscript to the article. Available at http://www.kluwerlawonline.com/ A tax holiday is a time-limited exemption from taxation and one of the most commonly employed tax incentives in developing countries. The main objective behind tax holidays is to attract foreign direct investment (FDI), as this is believed to stimulate economic growth and development. An exemption from taxation under a tax holiday could encourage investors to invest in developing...

  6. Tax Amnesty Dalam Perspektif Good Governance

    OpenAIRE

    Happy Yustiari, Shinta

    2016-01-01

    The national development aims for the prosperity of all the Indonesia's people evenly and equitable needs large funding sourced from the major tax revenue. Tax Amnesty Policy is expected to be a driving force to taxpayer's assets transferred into the country (repatriation) and the declaration of assets without transfer them into the country (declaration of foreign affairs). Implementation of Tax Amnesty in Indonesia is managed to become one of the most successful Tax Amnesty programs in the w...

  7. Tax Amnesty Bulan Alat Kompromi dengan Penjahat

    OpenAIRE

    Refky Saputra; Wiko Saputra

    2015-01-01

    Poin Penting : 1. Kebijakan Tax Amnesty tanpa kajian yang komprehensif bisa berdampak besar terhadap optimalisasi penerimaan pajak dan tingkat kepatuhan Wajib Pajak. 2. Tax Amnesty bukan instrumen yang adil bagi Wajb Pajak yang selama ini taat dalam pembayaran pajak. 3. Pemerintah harus menghentikan wacana kebijakan Tax Amnesty, lebih baik instrumen pada pencapaian target penerimaan pajak, peningkatan tax ratio, perbaikan kelembagaan, perbaikan sistem administrasi perpajakan, penata...

  8. Career Concern and Tax Preparer Fraud

    OpenAIRE

    Chao Yang; Liansheng Wu; Xianhui Bo

    2010-01-01

    This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period. After solving the unique SPNE, this effect is shown to exist.

  9. Tax Policy and Labor Market Performance

    OpenAIRE

    Bovenberg, Lans

    2003-01-01

    In exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models.The impact of tax policy on labor market performance depends importantly on various other labor-market institutions, such as minimum wage laws, wage bargaining, and unemployment benefits.In non-competitive labor markets, employment declines if a higher tax burden makes the outside option (i.e. unemployme...

  10. A Model of Tradeable Capital Tax Permits

    OpenAIRE

    Hubbard, Timothy P.; Justin Svec

    2012-01-01

    Standard models of horizontal strategic capital tax competition predict that, in a Nash equilibrium, tax rates are inefficiently low due to externalities - capital infl ow to one state corresponds to capital out ow for another state. Researchers often suggest that the federal government impose Pigouvian taxes to correct for these effects and achieve efficiency. We propose an alternative incentive-based regulation: tradeable capital tax permits. Under this system, the federal government would ...

  11. BEPS Action Plan: Global Tax Cooperation

    OpenAIRE

    Andrei Shelepov

    2016-01-01

    Given the dynamics of economic and financial globalization, national tax authorities often do not have adequate tools to effectively combat tax avoidance practices that exploit gaps in the existing tax rules. To address the global problem of tax base erosion and profit shifting (BEPS), the Organisation for Economic Co-operation and Development (OECD) and the Group of 20 (G20) have consolidated their efforts on an equal footing. Their joint BEPS Action Plan allowed to involve more than 100 cou...

  12. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

    Full Text Available The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise. .

  13. Preferential tax regimes with asymmetric countries

    OpenAIRE

    Bucovetsky, Sam; Haufler, Andreas

    2006-01-01

    Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of different size. Even though size asymmetries imply a redistribution of tax revenue from the larger to the smaller country, a non-discrimination policy is found to have similar effects as in the symmetric model...

  14. Taxing junk food: applying the logic of the Henry tax review to food.

    Science.gov (United States)

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  15. The Role of E-Audit Software in A Tax Search on Corporation Tax

    OpenAIRE

    Sedláčková, Vendula

    2010-01-01

    The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax fra...

  16. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  17. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

  18. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111...

  19. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

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

  20. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101...

  1. 26 CFR 53.4955-1 - Tax on political expenditures.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4955-1 Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive...

  2. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

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

  3. 7 CFR 1925.3 - Servicing taxes.

    Science.gov (United States)

    2010-01-01

    ... the Government's security interests. Any unusual situations that may arise with respect to tax... developed. Each borrower will be encouraged to notify the County Supervisor when he has paid his taxes... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture...

  4. 78 FR 72393 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

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

  5. Why Can Modern Governments Tax So Much?

    DEFF Research Database (Denmark)

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

    penalties and low audit rates. Embedding this agency model into the standard Allingham-Sandmo tax evasion model, we show that third-party reporting improves tax enforcement if the government disallows self-reported losses or audits such losses more stringently, which fits with actual tax policy practices...

  6. Tax policy and labor market performance

    NARCIS (Netherlands)

    A.L. Bovenberg (Lans)

    2003-01-01

    textabstractIn exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models. The impact of tax policy on labor market performance depends importantly on various other

  7. 48 CFR 2132.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

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

  8. 48 CFR 1632.607 - Tax credit.

    Science.gov (United States)

    2010-10-01

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

  9. Addressing inequality and poverty with tax instruments

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2011-01-01

    Full Text Available There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income tax model of Western Europe. Most Central and Eastern European (CEE countries have recently reformed their income tax systems by introducing some form of flat tax scheme, while in numerous countries of Western Europe the possibility of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional effects of flat tax schemes. The aim of our paper is to contribute to the empirical literature on the distributional effects of alternative tax reform scenarios. The analysis is based on the tax and benefit micro-simulation model for Serbia (SRMOD. The results suggest that redesigning the existing income tax system so as to introduce a uniform tax rate and increase the basic allowance would somewhat reduce inequality and improve vertical inequity in taxation. On the other hand, in the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant effects (in either cases on poverty reduction will be achieved.

  10. CORRUPTION AND TAX EVASION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    MARIANA TRANDAFIR

    2011-04-01

    Full Text Available Tax evasion has become a ubiquitous phenomenon in economic and social. Extent it has taken a tax evasion is worrying because the lack of control measures may close in the future stability of national economy. To combat tax evasion is not necessary to impose some severe penalties, but should be made an effective fiscal control, a viable legal system.

  11. Tax Policy and Labor Market Performance

    NARCIS (Netherlands)

    Bovenberg, A.L.

    2003-01-01

    In exploring the impact of tax policy on labor-market performance, the paper first investigates how tax reform impacts labor supply and equilibrium unemployment in representative agent models.The impact of tax policy on labor market performance depends importantly on various other labor-market

  12. Achieving sustainable development through tax harmonization ...

    African Journals Online (AJOL)

    Using Nigeria as a case study, this article examines the efficacy of tax harmonization as an option for the achievement of two objectives: the integration of a developing country with other economies, and its sustainable development. It highlights the nexus between tax harmonization – a tax policy option – and sustainable ...

  13. 47 CFR 32.7400 - Nonoperating taxes.

    Science.gov (United States)

    2010-10-01

    ... shall be charged and Account 4070, Income taxes—accrued, shall be credited for the amount of...—accrued, shall be credited for all nonoperating taxes, other than Federal, state and local income taxes... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes...

  14. Business Groups, Taxes and Accruals Management

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Deloof, M.

    2006-01-01

    This paper provides evidence that Belgian firms belonging to a business group have a lower effective tax rate (ETR) and face a less positive association between pre-tax income and ETRs than independent firms.These findings suggest that individual group members apply efficient tax planning techniques

  15. Tax reform Ukraine: implementation mechanisms and consequences

    Directory of Open Access Journals (Sweden)

    J.Lebedzevіch

    2015-06-01

    Full Text Available In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and laws of Ukraine». The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax «standards» that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns.

  16. Income Tax Policy and Charitable Giving

    Science.gov (United States)

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  17. Sales analysis by the rectangle method

    Directory of Open Access Journals (Sweden)

    Julian VASILEV

    2017-06-01

    Full Text Available Sales analysis is a topic discussed by many researchers. Finding trends within sales and discovering the most important factors affecting sales are interesting issues. A lot of methods are created to analyse sales. Furthermore, transactional data are stored in databases. This data is used by many managers to make different types of analysis, e.g. ABC, XYZ, what-if analysis, top 10 customers and top 10 items. The research aim of this article is to reason and illustrate the rectangle method for sales analysis. The illustration is done with a sample dataset. The core of the rectangle method is to find product items that may be offered to shops which have not ordered them. The practical implications of this paper concern other researchers and practitioners. They may use the rectangle method as an additional one to other frequently used sales analysis methods. Conceptual issues of the rectangle method are discussed.

  18. The Sale of Alcohol in Denmark

    DEFF Research Database (Denmark)

    la Cour, Lisbeth; Milhøj, Anders

    2005-01-01

    In the following we will analyse the sale of alcohol in Denmark. Various figures related to this question are published by Statistics Denmark at different frequencies. Our main concern will be with quarterly data for the sale of beer, wine and spirits from the period 1990 - 2004. Our two hypotheses...... are: First we want to convince the reader that the total sale of alcohol in Denmark since 1980 has been fairly stable. By total sale we mean the total sale of 100% alcohol so the three categories - beer, wine and spirits are measured in litres of 100% alcohol equivalents. In order to convince...... the reader that the total sale of alcohol has been fairly constant we will present graphs and various indicators and tests of the degree of temporal dependence in this series. The overall impression from this analysis is that our first hypothesis seems to be supported -at least not contradicted - by the data...

  19. Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa

    Directory of Open Access Journals (Sweden)

    Sharon Smulders

    2012-10-01

    Full Text Available This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa revealed that R7 030 per annum is the average fee that tax practitioners charge their small business clients to ensure that their tax returns (for four key taxes – income tax, provisional tax, value added tax and employees’ tax are prepared, completed and submitted as SARS requires. From the perspective of time and cost, preparing, completing and submitting VAT returns takes the longest and costs the most. It is evident that, overall, the compliance costs are regressive: the smaller the business, the heavier the burden.

  20. THE IMPORTANCE OF TAX AMNESTY POLICY IN EFFORTS TO OVERCOME TAX EVASION IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Imas Sholihah

    2017-02-01

    Full Text Available Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax systemhas not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is presentas one of the solutions of the problems of taxation and is part of the tax reform. There are pros andcons to this policy as it pertains to the settings in the Tax Forgiveness Act is considered less sense offairness and legal certainty and are vulnerable to abuse of authority. This policy became importantalthough it is less sense of fairness if the review facilities subject to tax amnesty even though thestate would get the revenue the state in large numbers in a short period of short-term benefits, butif managed by the management and human resources professionals, socialization, and optimizedcontrol, a long-term positive impact to minimize state income tax evasion. Keywords: tax amnesty, policy, tax evation (avoidance