WorldWideScience

Sample records for taxation framework conditions

  1. The Limits of Conditionality: Turkey – EU Taxation Negotiations

    Directory of Open Access Journals (Sweden)

    Hakan Cavlak

    2015-10-01

    Full Text Available Conditionality is mostly defined as the EU policy engendered for candidate countries. However, the mere use of conditionality by the EU does not essentially explain transferring of policies and EU rules towards the candidate countries. EU conditionality may be considered as a comprising approach but in certain policy areas or countries it might not be as successful as it was on other ones. The EU conditionality basically defined as a bargaining policy of affecting through reward, under which the EU provides inducements to candidate or neighbor countries to aligning with the conditions of the EU. In this study the explanatory power of conditionality would be questioned; so the main question will be “to what extent does the EU have influence on policy convergence in a candidate country that does not have a clear membership perspective? Taxation chapter in accession negotiations between Turkey and the EU has been chosen as the case of this research as providing to have an answer on this question. The main objective of this paper is ‘analyzing the extent of EU conditionality on Turkish taxation policy.’ Furthermore, it is argued in this study that “without a concrete incentive, European Union’s impact on a candidate country would be limited.”  

  2. A trade based view on casino taxation: market conditions.

    Science.gov (United States)

    Li, Guoqiang; Gu, Xinhua; Wu, Jie

    2015-06-01

    This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade.

  3. Theoretical Aspects Regarding the Optimal Taxation of Effort With More Conditions

    Directory of Open Access Journals (Sweden)

    Prof. Dumitru MARIN PhD

    2017-09-01

    Full Text Available In this article, the authors propose to conduct a pertinent analysis of the use of mathematical models in relation to optimal effort taxation. The effort taxation must be a balance between allocative efficiency and distribution. It is a question of determining the optimal tax level for three conditions. The theory is that the shift to a fixed amount, a single share, is not feasible for wage compensation, being important to note that this condition is one that must be considered. The mathematical model proposed by the authors regarding optimal taxation of multi-condition effort is relevant and suggestive for the analysis. It is well known that, in order to increase tax revenue, they must inevitably be based on the unobservable variant, which is the potential gain or, most importantly, on the individual productivity of labor. Solving a problem of this sensibility, such as the optimal taxation of multi-state effort, needs to be analyzed and conditioned by the establishment of a mathematical-econometric model that highlights both the aspects of a minimum expectation threshold or a situation that depends on the economic outcome. The authors consider the existing variants and establish variants based on a mathematical model that is analyzed to best answer the problem of the adverse selection ie the balance between allocation efficiency and distribution. We analyze the optimization problem from Lagrange’s function and associated multiplier, highlighting the mathematical functions that can be used. Further, the authors consider the case of adverse selection based on asymmetric information. For the objective function and budget constraint, the authors consider that they need to add incentive restrictions, especially when they are taxed on income. By analyzing this hypothesis in depth, the authors propose and demonstrate a mathematical function that best suits these adjustment needs and solve the adverse selection. The way in which the authors suggest

  4. Administrative court control in taxation matters

    OpenAIRE

    Nataša Zunić Kovačević

    2016-01-01

    Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and administrative court control implementation in taxation matters. The experience of the application of administrative control in taxation matters and an analysis of accessible indicators of recent administrative court control in taxation matters...

  5. Energy taxation

    International Nuclear Information System (INIS)

    2001-06-01

    This study presents the energy taxation, as an energy policy tool, applied to the fossil fuels and to the electric power. Taxes, tax revenue and taxation in function of the energy content or the carbon content are discussed. Many tables and statistical data illustrate this analysis and allow the comparison with other countries in Europe. (A.L.B.)

  6. Informal Taxation.

    Science.gov (United States)

    Olken, Benjamin A; Singhal, Monica

    2011-10-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts.

  7. Informal Taxation*

    Science.gov (United States)

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  8. Green throughput taxation

    International Nuclear Information System (INIS)

    Bruvoll, A.; Ibenholt, K.

    1998-01-01

    According to optimal taxation theory, raw materials should be taxed to capture the embedded scarcity rent in their value. To reduce both natural resource use and the corresponding emissions, or the throughput in the economic system, the best policy may be a tax on material inputs. As a first approach to throughput taxation, this paper considers a tax on intermediates in the framework of a dynamic computable general equilibrium model with environmental feedbacks. To balance the budget, payroll taxes are reduced. As a result, welfare indicators as material consumption and leisure time consumption are reduced, while on the other hand all the environmental indicators improve. 27 refs

  9. Taxation and Development

    OpenAIRE

    Timothy Besley; Torsten Persson

    2013-01-01

    The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

  10. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    From an analysis of the possibilities and complexities of ecological taxation, conducted within the context of the first NRP (research project 851051E), it follows that the feasibility of ecological taxes is determined by their design, the level at which they are implemented, the taxing authority by which they are imposed and by the constitutional, institutional and fiscal framework in which they are embedded

  11. Taxation in Romania during transition

    Directory of Open Access Journals (Sweden)

    Irina Bosie

    2010-12-01

    Full Text Available Taxation, as fundamental element of budgetary revenue, represents the subject of newest utilization. Budget revenues through importance they hold, exercises a direct influence on the behavior of people being used by natural and legal persons as modeling tools in the economic and social life. Using the generic concept of taxation we can obtain a plurality of components, it’s defining elements, such as expression level of tax levies by various reports, the legal framework on tax revenue, financial institutions with responsibility for budgetary and fiscal powers, mandatory sampling methods, techniques and procedures used in the settlement and settlement revenue collection and budget. Performance of the economy at a time, effective use of public spending financed by taxes, public needs set by government policy and approved by Parliament, taxpayers, understanding of the budgetary needs, state of democracy in that country reached the level of taxation this one being determined by mentioned factors.

  12. Experts' perceptions on the entrepreneurial framework conditions

    Science.gov (United States)

    Correia, Aldina; e Silva, Eliana Costa; Lopes, I. Cristina; Braga, Alexandra; Braga, Vitor

    2017-11-01

    The Global Entrepreneurship Monitor is a large scale database for internationally comparative entrepreneurship. This database includes information of more than 100 countries concerning several aspects of entrepreneurship activities, perceptions, conditions, national and regional policy, among others, in two main sources of primary data: the Adult Population Survey and the National Expert Survey. In the present work the National Expert Survey datasets for 2011, 2012 and 2013 are analyzed with the purpose of studying the effects of different type of entrepreneurship expert specialization on the perceptions about the Entrepreneurial Framework Conditions (EFCs). The results of the multivariate analysis of variance for the 2013 data show significant differences of the entrepreneurship experts when compared the 2011 and 2012 surveys. For the 2013 data entrepreneur experts are less favorable then most of the other experts to the EFCs.

  13. International double taxation

    OpenAIRE

    Körbl, Hugo

    2012-01-01

    1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international elemen...

  14. SEVERAL COORDINATES REGARDING CIVISM TAXATION

    OpenAIRE

    COMANICIU Carmen; BUNESCU Liliana

    2012-01-01

    A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism taxation, we try to offer shares by the tax administration to increase civism taxation, strengthening the role of taxation in the life of any nation.

  15. Application of international double taxation conventions in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2016-01-01

    In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the...

  16. Comparison of property taxation systems in the European Union

    OpenAIRE

    Krzysztof Adam Firlej; Chrystian Firlej

    2014-01-01

    In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Uni...

  17. Essays on taxation, efficiency, and the environment

    Energy Technology Data Exchange (ETDEWEB)

    Haakonsen, Lars

    1998-12-31

    This thesis comprises five chapters: (1) On the second order conditions for optimal taxation. Some experience from numerical models, (2) An investigation into alternative representations of the marginal cost of public funds, (3) On green tax reforms and double dividends, (4) Negative externalities, dead weight losses, and the cost of public funds, and (5) CO{sub 2} stabilisation may be a no-regrets policy. A general equilibrium analysis of the Norwegian economy. The chapters emphasises the effects of alternative tax policies on environmental quality and economic efficiency. The analysis in the CO{sub 2} chapter is based not on a stylised theoretical model, but on a detailed computable general equilibrium model of the Norwegian economy. The discussion in the CO{sub 2} chapter was in part motivated by the fact that several earlier articles on the economic consequences of CO{sub 2} reductions adopted a framework without distortionary tax rates in the benchmark equilibrium. In such a setting, a tax on CO{sub 2} emissions violates the conditions for Pareto optimality. This is not the case with the model here described. Rather, increased taxation of CO{sub 2} becomes a tax reform, where one tax is increased while one of several other taxes can be reduced accordingly in order to maintain tax revenue neutrality. The model also includes emissions of CO, SO{sub 2} and NO{sub x}. All give rise to negative externalities. 86 refs., 37 figs., 3 tabs.

  18. Reasons for energy taxation

    International Nuclear Information System (INIS)

    Bye, T.

    1991-01-01

    The role of energy taxation as an instrument for a realistic pricing of energy, taking optimal consumption of resources and other external influences into consideration, must also be thought of in relation to the role these taxes have as part of the state's income. The paper discusses the connection between energy taxes, the public revenue they give and the eventual allocation losses that will arise as a result of taxation or lack of taxation. (AB)

  19. Optimal Commodity Taxation and Income Distribution

    OpenAIRE

    Benassi, Corrado; Randon, Emanuela

    2015-01-01

    We consider the interplay between income distribution and optimal commodity taxation, linking equity issues to optimal taxes through the effect of income distribution on market demand and its price elasticity. We find conditions to conciliate the equity and efficiency tradeoff and to assess the impact of inequality changes on the optimal taxation of necessity and luxury goods. We show that the regressivity or progressivity of the tax system is determined by the distribution of luxuries and ne...

  20. Improving the taxation regime for electric power

    International Nuclear Information System (INIS)

    Fjermeros, Morten; Ilstad, Kristine

    2003-01-01

    In Norway, the present taxation regime for electric power is very complex. The power companies are currently charged with ordinary tax on profits, tax on economic rent, tax on natural resources and land tax. In addition there are the rules about licence fees, yield of power due to concession conditions, and reversion. The Norwegian Electricity Industry Association (EBL), assisted by a firm of lawyers, has proposed an improvement over the current taxation regime

  1. Energy taxation in Finland

    International Nuclear Information System (INIS)

    Valtonen, M.

    1991-01-01

    Energy taxation in Finland is described in addition to plans for reforms in this respect. It is stated that taxation on energy has primarily a fiscal motive, and it can also be used as a means of steering of energy and environmental policy. Numerical data illustrate the text. (AB)

  2. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...

  3. Optimal Energy Taxation for Environment and Efficiency

    Energy Technology Data Exchange (ETDEWEB)

    Pak, Y.D. [Korea Energy Economics Institute, Euiwang (Korea)

    2001-11-01

    Main purpose of this research is to investigate about how to use energy tax system to reconcile environmental protection and economic growth, and promote sustainable development with the emphasis of double dividend hypothesis. As preliminary work to attain this target, in this limited study I will investigate the specific conditions under which double dividend hypothesis can be valid, and set up the model for optimal energy taxation. The model will be used in the simulation process in the next project. As the beginning part in this research, I provide a brief review about energy taxation policies in Sweden, Netherlands, and the United States. From this review it can be asserted that European countries are more aggressive in the application of environmental taxes like energy taxes for a cleaner environment than the United States. In next part I examined the rationale for optimal environmental taxation in the first-best and the second-best setting. Then I investigated energy taxation how it can provoke various distortions in markets and be connected to the marginal environmental damages and environmental taxation. In the next chapter, I examined the environmentally motivated taxation in the point of optimal commodity taxation view. Also I identified the impacts of environmental taxation in various circumstances intensively to find out when the environment tax can yield double dividend after taking into account of even tax-interaction effects. Then it can be found that even though in general the environmental tax exacerbates the distortion in the market rather than alleviates, it can also improve the welfare and the employment under several specific circumstances which are classified as various inefficiencies in the existing tax system. (author). 30 refs.

  4. Comparison of property taxation systems in the European Union

    Directory of Open Access Journals (Sweden)

    Krzysztof Adam Firlej

    2014-08-01

    Full Text Available In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Union with a distinction between value systems and surface systems. At the practical level characteristics have been established of property taxation volvasystems in the European Union considering the range of subjective and objective methods for determining and updating the tax base, as well as the amount of tax burden. Subsequently, an analysis has been done of the fiscal functions of property tax within the European Union. It has been noted that the role of the property tax in individual Member States of the European Union is different. Results indicate that the key cause of a significant variation in effects of a fiscal nature is the adopted method of determining the so-called tax value of the property (market value or rental value of the property, as determined for the purposes of establishing the tax base as well as accepted rates. It was found that tax revenues in countries where cadastral systems exist are much greater than in the case of surface systems. It should also be noted that, in countries where the dimension of property taxes is made conditional on the data collected in cadastral records, the tax potential varies, and the reasons for this state of affairs are the specific solutions adopted in particular European countries.

  5. Environmental taxation. An overview

    International Nuclear Information System (INIS)

    Marcus, Vincent; Duboucher, Peggy; Ben Maid, Atika; Devaux, Jeremy; Nicklaus, Doris; Calvet, Melanie; Poupard, Christophe; Pourquier, Francois-Xavier; Vicard, Augustin; Monnoyer-Smith, Laurence

    2017-01-01

    This official publication proposes a detailed overview of the situation of environmental taxation in France. It first gives a general overview by discussing some key figures, by recalling the chronology of the main environmental taxation arrangements, and by discussing lessons learned from French and foreign experiments for an efficient, acceptable and consistent taxation. The second part proposes a detailed presentation of environmental taxation by distinguishing its main themes and objectives: struggle against climate change, reduction of air pollution and water pollution, and wastes, preservations and development of resources from biodiversity (soil artificialization, sustainable management of fauna and flora), efficient use of non renewable resources and of water (water resources, energetic and mineral raw materials). For each of these themes, the report presents the environmental problematic, and the existing arrangements, and proposes some elements of international comparison. The last part proposes a list of all environmental taxes

  6. Why Green Taxation

    DEFF Research Database (Denmark)

    Hjøllund, Lene; Svendsen, Gert Tinggaard

    2001-01-01

    According to economists solving environmental problems is simple. Politicians should simply impose a uniform tax on harmful emissions. However, the actual design of such green taxation shows that politicians do not follow their advice. CO2 taxation in OECD, for example, is highly differentiated...... and much in favour of industry. In fact, CO2 tax rates for industry are, on average, six times lower than those for households. We argue that the reason for this tax differentiation is that industry, in contrast to households, has a strong capability to lobby. Therefore, green taxation is effectively...... blocked and the desired environmental results are not being achieved. Why then is green taxation persistently applied in relation to industry? We argue that strong fiscal incentives drive this policy choice at the expense of environmental concerns because it allows environmental bureaucracies to budget-maximize....

  7. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    The main objective for this thesis is to analyse and systematise the Danish legislation on taxation of derivatives. According to financial terminology, a derivative is a financial instrument. Its value is derived from changes in the value of one or more underlying assets.The most common derivatives...... in the Danish tax legislation. However, contracts known as forwards (terminskontrakter) and options (aftaler om køberetter og salgsretter) are generally included in the term financials contracts covered by the Danish Act on Taxation of Gains and Losses on Claims and Debt. The main part of the analysis deals...... with the scope of sections 29-33 of the Danish Act on Taxation of Gains and Losses on Claims and Debt and the tax consequences for the covered financial contracts. In the analysis of taxation of derivatives, the fundamental issues of qualification and tax treatment of the instruments are dealt with....

  8. Taxation, innovation, and entrepreneurship

    OpenAIRE

    Gersbach, Hans; Schetter, Ulrich; Schneider, Maik T.

    2014-01-01

    We explore optimal and politically feasible growth policies in the form of basic research investments and taxation. Basic research is a public good that benefits innovating entrepreneurs, but its provision and financing also affect the entire economy -- in particular, occupational choices of potential entrepreneurs, wages, dividends, and aggregate output. We show that the impact of basic research on the general economy rationalizes a taxation pecking order to finance basic research. More spec...

  9. Taxation and Sustainability

    OpenAIRE

    Common, Mick S.

    1992-01-01

    Clearly, the question which is the workshop title permits of no single simple answer. This paper addresses it in the particular context of taxation. The argument is that in this context the sustainability debate seems to have had rather little effect on economists' thinking and policy advice. While it is true that taxation is looked upon more favourably than some alternative instruments for environmental policy implementation, there does not appear to have been much in the way of thinking abo...

  10. Capital taxation : principles , properties and optimal taxation issues

    OpenAIRE

    Antonin, Céline; Touze, Vincent

    2017-01-01

    This article addresses the issue of capital taxation relying on three levels of analysis. The first level deals with the multiple ways to tax capital (income or value, proportional or progressive taxation, and the temporality of the taxation) and presents some of France's particular features within a heterogeneous European context. The second area of investigation focuses on the main dynamic properties generated by capital taxation: the principle of equivalence with a tax on consu...

  11. Taxation in Switzerland

    CERN Multimedia

    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 2007 income tax declaration forms sent out by the cantonal tax administrations. 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 Re...

  12. Taxation and the American Indian

    Science.gov (United States)

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  13. The global prospects of taxation

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2015-01-01

    Full Text Available As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims. The most powerful countries in the world try to overcome this controversy by changing the international tax rules. The turning point was the financial-economic crisis of2008-2009, when the international community more vigorously embarked on resolving international tax issues. The OECD, the G20, the UN, the EU and a number of other powerful international organizations continued their activities on establishing a stronger framework of the international tax system. Global tax initiatives embodied in the soft law regulations have changed (to a varied extent the structure of national tax systems as well as the direction of national policies, and ultimately undermined the financial foundations of the social welfare state. The world's 'taxation landscape' is indisputably dominated by two major processes embodied in the concepts of tax harmonization and tax competition. The global crisis in financing contemporary states has weakened their resistance towards more extensive international tax cooperation. As a result, they increasingly accept global tax standards and are more vigorously involved in the international exchange of tax information for the purpose of counteracting international tax fraud. Changes in national tax systems are necessarily accompanied by changing relations between tax administrations and multinational companies as large taxpayers. The traditional public law relations are gradually changed by introducing some elements of 'negotiations and mutual agreement', which are aimed at strengthening mutual trust and avoiding unnecessary disputes and costs. Although they are currently no more than theoretical assumptions and political considerations, there are proposals for introducing global taxes and establishing the world tax

  14. Energy taxation in Norway

    International Nuclear Information System (INIS)

    Tandberg, E.

    1991-01-01

    A rough survey is given of the most important areas of Norwegian taxation and tariff policy within the energy sector. Planning is still in progress for regulations on taxing and duties on electric power and fossil fuels. This comprises part of the work on improving the economy and resource consumption, partly through giving higher priority to environmental issues. It is suggested that it could take some time before national goals for the development of an energy taxation system can be reached. There must be a balance between short and long-time issues. Norway will look to experiences gained in other countries. (AB)

  15. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  16. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest...... that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity between optimal commodity tax rules and the rules for optimal source-based capital income taxation...

  17. Taxation of the energy industries

    International Nuclear Information System (INIS)

    Armstrong, G.

    1995-01-01

    Taxation of the energy industries is an issue of major importance for each energy sector. This has always been the situation for the primary fossil fuel sectors but, with corporatization and privatization, is now also an issue for the electricity supply industry. This article examines the most significant forms of taxation affecting the major industry sectors, namely secondary taxation, corporate taxation and, as a consequence of the corporatization and privatization of the electricity supply industry, surrogate taxation as it affects that industry. While essentially considering secondary taxation, the paper also reviews corporate and surrogate taxes. Tax exemptions for various energy sector activities such as mining operations, exploration and rehabilitation related activities are outlined. It is considered that there is insufficient evidence of the influence of taxation and other factors on electricity pricing. 2 tabs

  18. Taxation in Switzerland

    CERN Document Server

    HR Department

    2010-01-01

    Memorandum concerning the 2009 internal taxation certificate and the 2009 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2009 The annual certificate of internal taxation for 2009, issued by the Finance and Procurement Department, will be available from 1st March 2010. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. You can also access your annual certificate via http://hrt.cern.ch (open “Pay info” in the menu &...

  19. Taxation in Switzerland

    CERN Multimedia

    2015-01-01

    Memorandum concerning the 2014 internal taxation certificate and the 2014 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits that it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 20 February 2015. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to acce...

  20. TAXATION IN SWITZERLAND

    CERN Document Server

    2012-01-01

    Memorandum concerning the 2011 internal taxation certificate and the 2011 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available as of 1 March 2012. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN personnel or are unable to access ...

  1. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2011-01-01

    Memorandum concerning the 2010 internal taxation certificate and the 2010 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, will be available from 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above,...

  2. Taxation in Switzerland

    CERN Document Server

    2014-01-01

    Memorandum concerning the 2013 internal taxation certificate and the 2013 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that the Organization levies an internal tax on the financial and family benefits it pays to the members of its personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access yo...

  3. Taxation in Switzerland

    CERN Multimedia

    HR Department

    2016-01-01

    Memorandum concerning the 2015 internal taxation certificate and the 2015 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administrative Processes department, will be available on 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual cer...

  4. Taxation in Switzerland

    CERN Multimedia

    2013-01-01

    Memorandum concerning the 2012 internal taxation certificate and the 2012 income tax declaration forms issued by the Swiss cantonal tax administrations.   You are reminded that 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 the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, will be available on 25 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access y...

  5. Taxation in Switzerland

    CERN Document Server

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the 2008 internal taxation certificate and the 2008 income tax declaration forms issued by the Swiss cantonal tax administrations You are reminded that 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 CERN Bulletin Nos. 17 and 24 of 24 March 2008) and that the members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the Finance and Procurement Department, has been available since 1st March 2009. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out ...

  6. Taxation in France

    CERN Document Server

    HR Department

    2011-01-01

    Memorandum concerning the annual internal taxation certificate and the declaration of income for 2010 You are reminded that 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 the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN. I - Annual internal taxation certificate for 2010 The annual certificate of internal taxation for 2010, issued by the Finance and Procurement Department, has been available since 1st March 2011. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you will receive an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the follo...

  7. Coal economics and taxation

    Energy Technology Data Exchange (ETDEWEB)

    1978-01-01

    These proceedings contain opening remarks, the luncheon and dinner addresses, list of delegates and the papers presented at the four sessions on Coal Mines cost money - for what.; Coal mines cost money - Where the money comes from; taxation and royalty policies; and the coal industry view on operating costs. Sixteen papers are abstracted separately.

  8. The greening of taxation

    International Nuclear Information System (INIS)

    Barde, J.P.; Owens, J.

    1993-01-01

    How do tax measures affect the environment. And what tax regime can best promote environmental protection without damaging production. The OECD has just published a report on taxation and the environment, prepared by a special task force which united both tax and environment experts. 4 refs., 4 photos

  9. The global context for public health nutrition taxation.

    Science.gov (United States)

    Thow, Anne Marie; Heywood, Peter; Leeder, Stephen; Burns, Lee

    2011-01-01

    To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation. The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods. Proposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

  10. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

  11. Conditions Data Handling In The Multithreaded ATLAS Framework

    CERN Document Server

    Leggett, Charles; The ATLAS collaboration

    2018-01-01

    In preparation for Run 3 of the LHC, the ATLAS experiment is migrating its offline software to use a multithreaded framework, which will allow multiple events to be processed simultaneously. This implies that the handling of non-event, time-dependent (conditions) data, such as calibrations and geometry, must also be extended to allow for multiple versions of such data to exist simultaneously. This has now been implemented as part of the new ATLAS framework. The detector geometry is included in this scheme by having sets of time-dependent displacements on top of a static base geometry.

  12. STUDYING TAXATION - NECESSITY AND OPPORTUNITY

    Directory of Open Access Journals (Sweden)

    Carmen, COMANICIU

    2014-11-01

    Full Text Available Taxation - a set of laws, regulations and methods of establishing taxes - is, was and will always be present in the life of every individual and every company because of the existence of the State with the tasks and functions, through its influence on the economic and social. Most persons understand the necessity of taxation, but how many people can provide relevant answer to questions such as: What is taxation and which are its characteristics? What is the significance of taxation? What are the tax effects at the micro level? How important is the ratio between direct taxation and indirect taxation? What are the principles of taxation? How are taxes determined? What are the rights and obligations of taxpayers? How taxation can become a stimulating factor? Through this article we will try to emphasize the necessity of studying taxation, in order to be a real partnership between the taxpayer and the state, with appropriate action. Without claiming an exhaustive approach we believe that the aspects presented can be points of reflection for each individual, so that it to be open at any time to study taxation, realizing the importance of skills and abilities that can be acquired.

  13. SOME COORDINATES CONCERNING TAXATION IN THE EU CANDIDATE COUNTRIES

    Directory of Open Access Journals (Sweden)

    CARMEN COMANICIU

    2015-10-01

    Full Text Available For accession to European Union, tax area is of particular importance, because it recognizes the impact of taxation on economic growth and development, and indirect taxation significantly contributes to the formation of the EU budget resources. Without prejudice to the fiscal sovereignty of Member States, EU tax policy strategy aims establishing a framework that eliminate the tax obstacles that may affect cross-border economic activity, identify the actions on preventing and combating tax evasion, improve collaboration between tax administrations. Without claiming an exhaustive approach, through issues highlighted in this article, we will identify both the similarities and the particularities of taxation from Albania, Macedonia, Montenegro, Serbia and Turkey, and also manner in which taxation of the 5 EU candidate countries meets the requirements on the fiscal coordination and fiscal harmonization from EU tax policy perspective.

  14. Taxation of library publications

    Directory of Open Access Journals (Sweden)

    Robert Razboršek

    2005-01-01

    Full Text Available The aim of this article is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia. As a rule, library publications are taxed with a 20% rate of value added tax, for imports into the European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt,regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in the country receiving library publications is strongly supported.

  15. Budget institutions and taxation

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2018-01-01

    While a number of different studies have explored the effects of budgetary procedures and the centralization of the budget process on government debt, deficits and spending, few of them have explored whether such fiscal institutions matter for public revenue. This article argues that centralizing...... the budget process raises the levels of taxation by limiting the ability of individual government officials to veto tax increases in line with common-pool-problem arguments regarding public finances. Using detailed data on budgetary procedures from 15 EU countries, the empirical analysis shows that greater...... centralization of the budget process increases taxation as a share of GDP and that both the type of budget centralization and level of government fractionalization matter for the size of this effect. The results suggest that further centralizing the budget process limits government debt and deficits...

  16. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

    This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...

  17. Europe's experience with carbon-energy taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2010-01-01

    The COMETR project is a comprehensive attempt to account ex-post for the implications of carbon-energy taxation, taking into account differences in sectoral tax burdens and within a suitable macro-economic framework capable of providing an overall assessment, the E3ME model of Cambridge...... Econometrics. The results indicate reductions in greenhouse gas emissions for six member states as a result of carbon-energy taxation under revenue-neutral environmental tax reform (ETR). These effects are mirrored by reductions in total fuel consumption, with the largest reductions occurring in countries...... with the highest tax rates. Accordingly, the European environmental tax reforms had by 2004 caused reductions in greenhouse gas emissions of 3.1% on average for the six member countries examined, with the largest fall recorded for Finland (5.9%). E3ME-results also suggest that ETR-countries did not experience...

  18. MODERN FEATURES OF TAXATION OF AGRICULTURAL ENTERPRISES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Burkovskaya A.

    2018-01-01

    Full Text Available Introduction. Permanent changes in tax legislation and a significant share of the cost structure of agricultural enterprises for taxes on payment of taxes determine the special importance of the correct decision while choosing a system of taxation. Today, for Ukraine, the issue of developing a mechanism that would define new and more effective principles of taxation of agricultural producers is particularly relevant. Purpose. The purpose of the article is to study changes in taxation of agricultural producers over the last few years, to identify the peculiarities and problems of taxation of agricultural enterprises in Ukraine, and to determine how the state supports agriculture. Results. In this article, the system of tax burden on agricultural enterprises of Ukraine is considered: tax rates, mechanisms and types of taxes to be paid by agrarian enterprises. The methods and instruments of tax regulation in the agrarian sector and their gradual change over the last few years have been analyzed. A schematic diagram of the changes of the special regime in taxation in 2016-2017 years has been constructed. The alternative ways of supporting agricultural commodity producers by means of subsidy programs are presented. The flaws of tax innovations in agriculture are substantiated. The importance of state regulation of the agrarian sector of the economy through the tax mechanisms has been confirmed. Conclusion. Conclusions are made regarding to the modern state of the system of taxation of agrarian enterprises and the consequences of increasing the tax burden for taxpayers of the IV group of the single tax. Taking into account changes in the agrarian sector and the economy as a whole, the agricultural taxation system requires serious reforms, including in terms of eliminating tax problems for different categories of agricultural producers. However, taxation in agriculture, where there are specific economic conditions, should stimulate producers, which

  19. Energy taxation difficulties

    International Nuclear Information System (INIS)

    Landsberg, H.H.

    1993-01-01

    This paper assesses what may be the underlying reasons for the Clinton administration's recent failure to pass the Btu Tax on energy sources and the current difficulties that this Administration is experiencing in acquiring nation wide consensus on a gasoline tax proposal. Two difficulties stand out - regional differences in climate and thus winter heating requirements, and the differences from state to state in transportation system preferences. The paper cites the positive aspects of energy taxation by noting the petroleum industry's efforts to develop a new less polluting reformulated gasoline

  20. Considerations Regarding the International Taxation

    Directory of Open Access Journals (Sweden)

    Tatiana Mosteanu

    2007-03-01

    Full Text Available Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

  1. Modelling the impact of energy taxation

    International Nuclear Information System (INIS)

    Sjoedin, J.

    2002-01-01

    Energy taxation in Sweden is complicated and strongly guides and governs district energy production. Consequently, there is a need for methods for accurate calculation and analysis of effects that different energy tax schemes may have on district energy utilities. Here, a practicable method to analyse influence of such governmental policy measures is demonstrated. The Swedish Government has for some years now been working on a reform of energy taxation, and during this process, several interest groups have expressed their own proposals for improving and developing the system of energy taxation. Together with the present system of taxation, four new alternatives, including the proposed directive of the European Commission, are outlined in the paper. In a case study, an analysis is made of how the different tax alternatives may influence the choice of profitable investments and use of energy carriers in a medium-sized district-heating utility. The calculations are made with a linear-programming model framework. By calculating suitable types and sizes of new investments, if any, and the operation of existing and potential plants, total energy costs are minimized. Results of the analysis include the most profitable investments, which fuel should be used, roughly when during a year plants should be in operation, and at what output. In most scenarios, the most profitable measure is to invest in a waste incineration plant. However, a crucial assumption is, with reference to the new Swedish waste disposal act, a significant income from incinerating refuse. Without this income, different tax schemes result in different technical solutions being most profitable. An investment in cogeneration seems possible in only one scenario. It is also found that particular features of some alternatives seem to oppose both main governmental policy goals, and intentions of the district heating company. (Author)

  2. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations

    OpenAIRE

    Michael P Devereux

    2008-01-01

    This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across countries can achieve global optimality. The conditions for national optimality are more difficult to identify, but are most likely to imply source-based taxation. However, source-based taxation requires an...

  3. The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms:Overcoming the final hurdle of juridical double taxation within the European Union?

    OpenAIRE

    Cerioni, Luca

    2017-01-01

    This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, by highlighting interpretative issues that its wording may arise and by discussing the conditions under which it could manage to lead to the elimination of (juridical) double taxation within the EU.

  4. Avoidance of international double taxation. Taxation of business profits in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

    Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

  5. Handbook of Research on Environmental Taxation

    OpenAIRE

    2012-01-01

    The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence t...

  6. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and may help to explain some current trends...... in international tax policy. Covering the taxation of labour income and capital income as well as indirect taxation, the paper also illustrates how some of the key results in optimal tax theory may be derived in a simple, heuristic manner....

  7. Decentralisation, Local Taxation and Citizenship in Senegal

    DEFF Research Database (Denmark)

    Juul, Kristine

    2006-01-01

    What makes people willing or unwilling to pay taxes and to whom are they willing to pay?This article examines the politics of revenue collection in a Senegalese village within a framework of decentralisation, democratisation and multi-party politics. The tranfer of tax-collection from state agent...... to local councillors has been met with neither demand for increased public services, nor for political representation. Tax compliance has plummeted, whilst non-state institutions are able to mobilise large amounts of revenue outside of normal taxation channels for service provision....

  8. Taxation of unmined minerals

    International Nuclear Information System (INIS)

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineral Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988

  9. Application of international double taxation conventions in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2016-12-01

    Full Text Available In this article we sought to address the international double taxation phenomenon from two different standpoints. To begin with, in the first part we analysed the framework of international double taxation, and how this topic was tackled in both Romanian and international literature.International double taxation has been analyzed, mutatis mutandis, from an economic perspective, more precisely in terms of the implications that it generates on economies, on added value, on capital flows, on the internationalisation of business. Second, I believed it was important to analyse international double taxation from a legal perspective, through the jurisdictional effects of obtaining income or holding property at the European or international level. Romania's case is carefully approached in this paper, aiming to highlight the issues Romania is facing concerning cooperation in tax matters with authorities from other countries, how the more than 80 double taxation conventions are applied and interpreted, but also other aspects that should be considered by the Romanian tax authorities, based on the provisions of the Fiscal Code and the Fiscal Procedure Code. The article ends by presenting, commenting on and analysing two test cases in international double taxation, of remarkable importance and actuality for Romanian jurisprudence to observe how complex double taxation mechanisms operate in practice. The conclusion of this article emphasises the importance ofsignificant “steps” achieved by Romania on the path to creating a true “fiscal area” in the European Union, as well as the “corridors” that should be inserted to correct economi c – legal and economic deficiencies and gaps, in order to strengthen the fiscal area.

  10. INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES

    Directory of Open Access Journals (Sweden)

    MARIUS CRISTIAN MILOŞ

    2014-12-01

    Full Text Available The objective of this paper is to outline the recent dynamics of the indirect taxation in the European Union member states, with a special focus on the Romanian case. We could notice that indirect taxation continues to play an important role for all the member states, in their attempt to recover from the global economic crisis. Morover, we have presented some of the recent changes in the legislative frameworks, which happened with a rather rapid pace, and contributed to a rather challenging business climate.

  11. Carbon taxation and corporate behaviour

    OpenAIRE

    Association of Chartered Certified Accountants

    2012-01-01

    This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms. Publisher PDF

  12. The petroleum taxation in France

    International Nuclear Information System (INIS)

    2005-09-01

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  13. Methods of Mitigating Double Taxation

    OpenAIRE

    Lindhe, Tobias

    2002-01-01

    This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained earnings. However, all methods are effective when the marginal investment is financed with new share issues. The corporate tax rate, fiscal ...

  14. Optimal Taxation under Income Uncertainty

    OpenAIRE

    Xianhua Dai

    2011-01-01

    Optimal taxation under income uncertainty has been extensively developed in expected utility theory, but it is still open for inseparable utility function between income and effort. As an alternative of decision-making under uncertainty, prospect theory (Kahneman and Tversky (1979), Tversky and Kahneman (1992)) has been obtained empirical support, for example, Kahneman and Tversky (1979), and Camerer and Lowenstein (2003). It is beginning to explore optimal taxation in the context of prospect...

  15. A Machine LearningFramework to Forecast Wave Conditions

    Science.gov (United States)

    Zhang, Y.; James, S. C.; O'Donncha, F.

    2017-12-01

    Recently, significant effort has been undertaken to quantify and extract wave energy because it is renewable, environmental friendly, abundant, and often close to population centers. However, a major challenge is the ability to accurately and quickly predict energy production, especially across a 48-hour cycle. Accurate forecasting of wave conditions is a challenging undertaking that typically involves solving the spectral action-balance equation on a discretized grid with high spatial resolution. The nature of the computations typically demands high-performance computing infrastructure. Using a case-study site at Monterey Bay, California, a machine learning framework was trained to replicate numerically simulated wave conditions at a fraction of the typical computational cost. Specifically, the physics-based Simulating WAves Nearshore (SWAN) model, driven by measured wave conditions, nowcast ocean currents, and wind data, was used to generate training data for machine learning algorithms. The model was run between April 1st, 2013 and May 31st, 2017 generating forecasts at three-hour intervals yielding 11,078 distinct model outputs. SWAN-generated fields of 3,104 wave heights and a characteristic period could be replicated through simple matrix multiplications using the mapping matrices from machine learning algorithms. In fact, wave-height RMSEs from the machine learning algorithms (9 cm) were less than those for the SWAN model-verification exercise where those simulations were compared to buoy wave data within the model domain (>40 cm). The validated machine learning approach, which acts as an accurate surrogate for the SWAN model, can now be used to perform real-time forecasts of wave conditions for the next 48 hours using available forecasted boundary wave conditions, ocean currents, and winds. This solution has obvious applications to wave-energy generation as accurate wave conditions can be forecasted with over a three-order-of-magnitude reduction in

  16. Development of taxation system for oil production companies in Russia

    Science.gov (United States)

    Salmina, S. V.; Sboeva, I. M.; Selivanovskaya, J. I.; Khafizova, A. R.; Fomin, V. P.

    2018-01-01

    The present article is devoted to the taxation system for oil production companies in Russia. The role of oil production companies in the realization of the fiscal function of the state is shown. Tax and due receipts at the consolidated budget of the Russian Federation from major economic sectors in the years 2013-2015 are presented and analysed. An investigation of oil production taxation peculiarities is carried out. In particular, mineral extraction tax analysis is made, the said tax being one of the basic taxes paid by oil production companies. The authors come to a conclusion that mineral extraction tax in Russia needs reforming. Based on the investigation realized possible ways of taxation system development in respect of oil production companies in Russia are proposed. Thus, taking into account the fact that oil industry is very important for budget revenue formation, initially it is planned to test the new taxation system principles in a limited number of deposits, so called ‘pilot projects’. For highly profitable minefield deposits it is planned to introduce progressive and regressive index, varying depending on oil prices. Within the framework of the investigation the authors come to a conclusion that it is necessary to introduce gradually the taxation system based on the definition of surplus profit depending on the cost effectiveness and taking into account oil prices.

  17. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    Full Text Available The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in the contemporary period is a phenomenon with multiple implications of economic, social and political. Tax procedures also were upgraded and complicated that not only specialists but also taxpayers need the jurisdictional knowledge, informatics and especially in the economic field. Dealing over the jurisdictional and procedural measure, it seems that the other side of the relationship between tax authorities and taxpayers, the economic and psycho-behavioral was neglected. Tax authorities as part of the administrative system, whose main objective attracting tax revenues to the Exchequer in terms of data legislation, legislation that reflects the vision of the governments policy in operation. One must ask if the official fiscal policies, take into account the coordinates of the report psychobehavioral tax? The answer to this question and some comments to address this issue, this paper covered together. The tax will not ever paid with pleasure, but it is known that fiscal equity confers a degree of acceptance by payers of the tax burden. Modern fiscal policies are marked by complicated structure of tax systems, more sophisticated procedures and rush image of politicians that do not retain as little detriment to promote populism reality. Another problem is the invasion of of social security, namely the objective is also looking to be promoted on account of fiscal policy without taking into account the fact that the two policies, the fiscal and social security are still their primary objective. The combination of the two types of , the purely fiscal and social, administrative approach is undoubtedly affected, and the effectiveness of the two policies may be affected taxpayers reactions is recognized in the literature are controversial. Taxpayers are vexed not only the size of the tax burden but also its structure, especially the way the official division

  18. Green taxation and individual responsibility

    Energy Technology Data Exchange (ETDEWEB)

    Ballet, Jerome [C3ED Centre of Economics and Ethics for Environment and Development, UVSQ, University of Versailles, Saint-Quentin-en-Yvelines (France); Bazin, Damien [EMAFI Macroeconomics and International Finance Research Centre at University of Nice Sophia Antipolis, 28, avenue Valrose, BP 2135, 06103 Nice (France); Lioui, Abraham [Department of Economics, Bar Ilan University, Ramat Gan (Israel); Touahri, David [LEST Institute of Labor Econmics and Industrial Sociology and Mediterranean University Aix-Marseille II, Marseille (France)

    2007-09-15

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  19. Green taxation and individual responsibility

    International Nuclear Information System (INIS)

    Ballet, Jerome; Bazin, Damien; Lioui, Abraham; Touahri, David

    2007-01-01

    The current article aims at studying the effects of taxation on environmental quality, in an economy where its agents are responsible. Individual responsibility towards nature is modelized by the voluntary effort to which the households have agreed insofar as the improvement of environmental quality is concerned. It is an original way to show that the individuals may feel committed towards the environment and assume obligations towards it as well as towards environmental public policy. Given that, in our model, such effort is taken from one's allocated time for leisure, its opportunity cost is that of the sacrificed time for leisure, and is therefore equal to the individual's wage. We shall highlight that State intervention through the introduction of a (green) tax always crowds out individual responsibility. However, the intensity of this crowding-out depends on the performance of the State. Moreover, State intervention could, depending on the amount of crowding-out, reduce the overall quality of the environment. In a general equilibrium setting, we show that the crowding-out effect is not systematic. This is because there will then be an interaction between effort (or work time) and the cost of that effort (linked to the individual's wage, and therefore to production and finally to work/effort). In this article, we shall discuss the conditions under which public policy crowds out individual responsibility within this context. (author)

  20. The taxation of the petroleum products in the appropriation bill for 2001 and the correcting appropriation bill for 2000

    International Nuclear Information System (INIS)

    2000-01-01

    This document provides information on the petroleum products taxation in the framework of the appropriation bills. The following aspects are presented : the utilization of fuels more respectful of the environment, the taxation lightening measures, measures in favor of the transportation sector, the juridical references and elements for the economic situation. (A.L.B.)

  1. Report of the experts group on the taxation of the access to gas transport and distribution network

    International Nuclear Information System (INIS)

    2001-04-01

    In the framework of a new french gas industry organization (directive of the 22 june 1998), a concerting mission has been realized on prices taxation for the transport and distribution facilities. The following topics have been debated: the integration and competition of the european gas market, the gas market liberalization consistency and the taxation of transport and distribution network access. (A.L.B.)

  2. Colonial Taxation, Corruption and Resistance in Igbominaland ...

    African Journals Online (AJOL)

    Colonial Taxation, Corruption and Resistance in Igbominaland. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL · RESOURCES ... While taxation definitely stimulated economic activities in Igbominaland at ...

  3. International and domestic aspects of double taxation

    OpenAIRE

    Murgáčová, Miroslava

    2010-01-01

    International and local aspects of double taxation Abstract The purpose of my thesis is to analyze international double taxation taking into account both local legislation and international aspects. Double taxation is the situation, where the same income (or capital) is subject to the same tax more than once. Mostly, the international double taxation appears when the state of the source of income implies taxes on the income of the non-residents and the state of residence of the income receive...

  4. International Taxation and Cross-Border Banking

    OpenAIRE

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international ban...

  5. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  6. The International Double Taxation – Avoiding Methods

    OpenAIRE

    Nicoleta Barbuta-Misu

    2009-01-01

    The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting m...

  7. 31 CFR 342.6 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  8. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  9. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  10. 12 CFR 810.5 - Taxation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  11. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  12. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  13. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  14. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  15. 31 CFR 343.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  16. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  17. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  18. Taxation and the American Revolution

    Directory of Open Access Journals (Sweden)

    John Passant

    2017-09-01

    Full Text Available This article looks at the interrelationship between revolution and tax in the context of the American Revolution. It examines the role of ordinary people in demanding, among other things, as part of wider demands for democracy and equality, no taxation without representation. The article aims to reintroduce the neglected notions of class and class struggle into current discussions and debates about tax and history, putting the people back into academic narratives about the history of taxation and to their place as political actors on history’s stage.

  19. Optimal taxation with household production

    DEFF Research Database (Denmark)

    Kleven, Henrik Jacobsen; Richter, Wolfram F.; Sørensen, Peter Birch

    2000-01-01

    on consumer services even if such services are complements to leisure. Second, we find that when services and other goods are equally substitutable for leisure, so that uniform commodity taxation would be optimal in the absence of home production, the optimal tax structure will certainly involve a relatively......This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate...... low tax rate on consumer services...

  20. Towards an International Tax Order for the Taxation of Retirement Income

    OpenAIRE

    Genser, Bernd

    2015-01-01

    In the last decades all over the world pension policy reforms have tried to account for the changing demographic and socio-economic framework. An excellent starting point for economic analyses of reform strategies is the Mirrlees Review which argues that pension policy should simultaneously address pension benefit design and the taxation of pensions. We focus on old-age pension taxation and address policy conflicts which come along with international migration of citizens as employees and pen...

  1. The influence of changing framework conditions on tourism: The case of the Russian Federation

    OpenAIRE

    Kochurova, Elena; Keller, Peter

    2017-01-01

    This conceptual bachelor thesis is an attempt to approach the important question of the impact of the framework conditions on the growth and the development of tourism of a given country. In a first step the relevant political and economic framework conditions for tourism are defined. In a second step, the main forms of systemic, cyclic, structural and stochastic of changes of these framework conditions are analyzed. In a third step, a model presenting the probable impacts of changes of ...

  2. OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION

    Directory of Open Access Journals (Sweden)

    Y. Petlenko

    2016-01-01

    Full Text Available At this article, we have analyzed and systematized the conditions of holdings' activity to reduce the taxation level in countries and on the territory of special, so-called offshore, jurisdiction. In addition, we have made a suggestionhow to regulatean offshore capital flows inorder to prevent from tax frauds.

  3. Handbook of Research on Environmental Taxation

    DEFF Research Database (Denmark)

    , their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people......The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using...... taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes...

  4. Exploring agricultural taxation in Europe

    NARCIS (Netherlands)

    Veen, van der H.B.; Meulen, van der H.A.B.; Bommel, van K.H.M.; Doorneweert, R.B.

    2007-01-01

    This report describes the tax systems in ten European countries, focusing on agriculture. It not only deals with income tax, it also describes other taxes such as gift and inheritance tax and Value Added Tax. This information leads to an analysis of the impact of taxation on the competitive position

  5. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  6. EU citizenship and direct taxation

    NARCIS (Netherlands)

    E.W. Ros (Erik)

    2017-01-01

    markdownabstractThe main question addressed in this study is: _How has the concept of EU citizenship influenced the legal autonomy of Member States; most notably in the field of direct taxation and are the implications of that influence on the tax autonomy of Member States acceptable?_

  7. Information Sharing and International Taxation

    NARCIS (Netherlands)

    Keen, M.; Ligthart, J.E.

    2004-01-01

    The sharing between national tax authorities of taxpayer-specific information has emerged over the last few years as a-probably "the"-central issue in the formation of international tax policy.Yet this refocusing of the debate on international taxation-away from parametric tax coordination and

  8. Responsibility and Redistribution: The Case of First Best Taxation

    OpenAIRE

    Bertil Tungodden

    2001-01-01

    It is not straightforward to define the ethics of responsibility in cases where the consequences of changes in factors within our control are partly determined by factors beyond our control. In this paper, we suggest that one plausible view is to keep us responsible for the parts of the consequences that are independent of the factors beyond our control. Within the framework of a first best taxation problem, we present and characterise a redistributive mechanism that both satisfies this inter...

  9. Taxation and political stability

    OpenAIRE

    Estrada, Fernando; Mutascu, Mihai; Tiwari, Aviral

    2011-01-01

    The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR) approach in the panel framework, using a country-level panel data from 59 countries for the period 2002 to 2008. The salient features of this model are: (a) simplicity is based on a limited number of var...

  10. Taxation and political stability

    OpenAIRE

    Mutascu, Mihai; Tiwari, Aviral; Estrada, Fernando

    2011-01-01

    The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR) approach in the panel framework, using a country-level panel data from 59 countries for the period 2002 to 2008. The salient features of this model are: (a) simplicity is based on a limited number of ...

  11. Budget 2002: business taxation measures

    OpenAIRE

    Blow, L.; Hawkins, M.; Klemm, A.; McCrae, J.; Simpson, H.

    2002-01-01

    Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of th...

  12. Reforming Capital Taxation in Italy

    OpenAIRE

    Luc Eyraud

    2014-01-01

    This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

  13. MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

    Directory of Open Access Journals (Sweden)

    Viktoria Aleksandrovna Tsokova

    2013-11-01

    Full Text Available The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies the trends of the progressive development of the Russian taxation system elements including the national peculiarities.DOI: http://dx.doi.org/10.12731/2218-7405-2013-7-63

  14. International taxation and multinational firm location decisions

    OpenAIRE

    Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan J.A.

    2008-01-01

    Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to ...

  15. Tourism: a Soft Touch for Increased Taxation

    OpenAIRE

    McMahon, Frank

    1999-01-01

    This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, fi...

  16. Capital gains taxation under different tax regimes

    OpenAIRE

    Sureth, Caren; Langeleh, Dirk

    2005-01-01

    This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analyzed, a classical corporate tax system with double taxation of profits on corporate and personal level, a shareholder relief system, that reduces double taxation completely. It can be shown that general analytical solutions for ...

  17. The International Double Taxation – Avoiding Methods

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-06-01

    Full Text Available The paper presents the main causes that determine double taxation, its forms, i.e. the economicdouble taxation and the international legal double taxation, the need for eliminating the double taxation andavoiding methods. In the presentation of the avoidance methods have been used practical examples forcomparison of the tax advantages for income beneficiary between: the total exemption method andprogressive exemption method, on the one hand, and total crediting method and ordinary crediting method,on the other hand, but the comparing of tax reduction between methods of exemption and crediting.

  18. International Global Crop Condition Assessments in the framework of GEOGLAM

    Science.gov (United States)

    Becker-Reshef, I.; Justice, C. O.; Vermote, E.; Whitcraft, A. K.; Claverie, M.

    2013-12-01

    The Group on Earth Observations (partnership of governments and international organizations) developed the Global Agricultural Monitoring (GEOGLAM) initiative in response to the growing calls for improved agricultural information. The goal of GEOGLAM is to strengthen the international community's capacity to produce and disseminate relevant, timely and accurate forecasts of agricultural production at national, regional and global scales through the use of Earth observations. This initiative is designed to build on existing agricultural monitoring initiatives at national, regional and global levels and to enhance and strengthen them through international networking, operationally focused research, and data/method sharing. GEOGLAM was adopted by the G20 as part of the action plan on food price volatility and agriculture and is being implemented through building on the extensive GEO Agricultural Community of Practice (CoP) that was initiated in 2007 and includes key national and international agencies, organizations, and universities involved in agricultural monitoring. One of the early GEOGLAM activities is to provide harmonized global crop outlooks that offer timely qualitative consensus information on crop status and prospects. This activity is being developed in response to a request from the G-20 Agricultural Market Information System (AMIS) and is implemented within the global monitoring systems component of GEOGLAM. The goal is to develop a transparent, international, multi-source, consensus assessment of crop growing conditions, status, and agro-climatic conditions, likely to impact global production. These assessments are focused on the four primary crop types (corn, wheat, soy and rice) within the main agricultural producing regions of the world. The GEOGLAM approach is to bring together international experts from global, regional and national monitoring systems that can share and discuss information from a variety of independent complementary sources in

  19. Rapidly assessing the activation conditions and porosity of metal-organic frameworks using thermogravimetric analysis.

    Science.gov (United States)

    McDonald, Thomas M; Bloch, Eric D; Long, Jeffrey R

    2015-03-25

    A methodology utilizing a thermogravimetric analyzer to monitor propane uptake following incremental increases of the temperature is demonstrated as a means of rapidly identifying porous materials and determining the optimum activation conditions of metal-organic frameworks.

  20. PUBLIC POLICY AND TAXATION

    Directory of Open Access Journals (Sweden)

    IOSIF MOLDOVAN

    2014-10-01

    Full Text Available The state administration process and hence also the economy coordination effort requires the promotion of robust, consistent and transparent public policy, which must be accepted by all stakeholders of economic development. Public policy is a set of measures taken by the authorities legally constituted as public power. Under normal conditions these policy aims at improving living conditions of citizens by developing grounded strategies which are applied by measures implemented to stimulate economic development in all its complexity by harmonizing the efforts of the institutional and non-institutional bodies responsible for ensuring the overall public interest. In Romania, public policies, especially fiscal ones on which we dwell, not reached in many cases the expected effects primarily because of their superficial grounding, lack of transparency, unpredictability, poor communication and secondly as an effect of ineffective management of public financial resources.

  1. Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2017-12-01

    Full Text Available Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between the de jure provisions of the double taxation avoidance conventions and the de facto application, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is still room for maneuver to improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.

  2. International taxation and multinational firm decisions

    NARCIS (Netherlands)

    Barrios, S.; Huizinga, H.P.; Laeven, L.; Nicodeme, G.

    2012-01-01

    Using a large international firm-level data set, we examine the separate effects of host and additional parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. The impact of

  3. Optimal income taxation with endogenous human capital

    NARCIS (Netherlands)

    Jacobs, B.

    2005-01-01

    This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital

  4. Property Taxation. National Education Association Search.

    Science.gov (United States)

    National Education Association, Washington, DC. Research Div.

    The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

  5. International taxation and cross-border banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI.

  6. International Taxation and Cross-Border Banking

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2011-01-01

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI.

  7. Specific features of taxation of in-dividuals in relationships with foreign elements.

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available УДК 347.9Subject. The issues of taxation of residents and non-residents under Russian tax law are considered in the article. The problems of realization of non-discrimination principle under Russian tax law are brought into light. The important role of judicial practice in development of mechanisms of taxation of non-residents is brought into light.Aim. The aim of this paper is the design of the legal framework of taxation of residents and nonresidents under Russian tax law in the scope of implementation of OECD mechanisms in the legal regulation of income taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and comparative law.Results, scope. The personal income tax under Russian tax law is a direct federal income tax. It occupies a special place in the tax system, affects the interests of almost all citizens, is fairly simple in administration, and the share of its receipt in the budget is high.The leading element of the legal construction of the tax considered in the article is the subject of taxation, and namely the peculiarities of the taxation regime, depending on whether the taxpayer has the status of a resident or non-resident. The main differences of the taxation of tax residents and non-residents in the Russian Federation are the following ones:the object of taxation for tax residents of the Russian Federation is income received from sources in the Russian Federation and (or from sources outside the Russian Federation; for non-residents it is the income they received only from sources in the Russian Federation;the tax rate for tax residents of the Russian Federation is 13 percent; the tax rate for nonresidents is 30 percent.When determining the tax base, all incomes of the taxpayer, received by him in cash or in kind, or the right to dispose of which he has arisen, as well as income in the form of

  8. The Long-Term Conditions Questionnaire: conceptual framework and item development.

    Science.gov (United States)

    Peters, Michele; Potter, Caroline M; Kelly, Laura; Hunter, Cheryl; Gibbons, Elizabeth; Jenkinson, Crispin; Coulter, Angela; Forder, Julien; Towers, Ann-Marie; A'Court, Christine; Fitzpatrick, Ray

    2016-01-01

    To identify the main issues of importance when living with long-term conditions to refine a conceptual framework for informing the item development of a patient-reported outcome measure for long-term conditions. Semi-structured qualitative interviews (n=48) were conducted with people living with at least one long-term condition. Participants were recruited through primary care. The interviews were transcribed verbatim and analyzed by thematic analysis. The analysis served to refine the conceptual framework, based on reviews of the literature and stakeholder consultations, for developing candidate items for a new measure for long-term conditions. Three main organizing concepts were identified: impact of long-term conditions, experience of services and support, and self-care. The findings helped to refine a conceptual framework, leading to the development of 23 items that represent issues of importance in long-term conditions. The 23 candidate items formed the first draft of the measure, currently named the Long-Term Conditions Questionnaire. The aim of this study was to refine the conceptual framework and develop items for a patient-reported outcome measure for long-term conditions, including single and multiple morbidities and physical and mental health conditions. Qualitative interviews identified the key themes for assessing outcomes in long-term conditions, and these underpinned the development of the initial draft of the measure. These initial items will undergo cognitive testing to refine the items prior to further validation in a survey.

  9. Progressive Taxation and Tax Morale

    OpenAIRE

    Philipp Doerrenberg; Andreas Peichl

    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...

  10. Taxation of Insolvent Companies: Empirical Evidence in Portugal

    Directory of Open Access Journals (Sweden)

    Ana Cristina dos Santos Arromba Dinis

    2016-04-01

    Full Text Available This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC. For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA, the tax and customs authority (TA, and court magistrates (CM, in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.

  11. Issues of the economic risks theory under direct taxation

    Directory of Open Access Journals (Sweden)

    Vyacheslav Aleksandrovich Slavin

    2015-09-01

    Full Text Available Objective to calculate and justify the probabilistic characteristics of the economic risks of the company selling goods with profit and suffering from the burden of direct taxation. The economic nature and mechanisms of tax risks are described. Methods probabilisticdynamic method based on a few mathematically formulated principles ndash probability principle the principle of measurement etc. The method allows to find the optimal distributions of the phase variables components of the decisions vector of the production system numerical characteristics of which mathematical expectation variance covariance etc. bear the necessary information about the optimal properties of the economic actorsrsquobehavior. Results the basic equation of probabilisticdynamic method ndash the SchrodingerBellman equation ndash was integratedthe function of state was found the normal distribution was obtained of the vector of economic decisions in the phase space of the firm. The phase trajectories and the effective areas of the variables dispersion phase were researched. It is shown that at the intersection of the variation areas of normal distributions corresponding to two different production conditions there is a possibility of spontaneous transitions between these states accompanied by losses of capital assets of the company. The transition probabilities and the expression for average losses of working capital were calculated. It is shown that the inclusion of weak field tax perturbation leads to the modulation of the probability curves and average losses obtained earlier in the work by V.A. Slavin and I.N. Urusova quotMarket dynamics of productioneconomic system. 2. Transitions between production conditions. Elements of risks theoryquot for the company in the absence of taxation. The author outlines the nature of modulation of the main characteristics of tax risks related to the fact that the tax field influences the production system by phase trajectories

  12. Progressive taxation, income inequality, and happiness.

    Science.gov (United States)

    Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

    2018-01-01

    Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  13. An equilibrium-conserving taxation scheme for income from capital

    Science.gov (United States)

    Tempere, Jacques

    2018-02-01

    Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty's estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.

  14. Source Taxation of Technological Services in Finnish Tax Treaties

    OpenAIRE

    Kiviranta, Tuomas

    2016-01-01

    In this study, I analyze the various means of source taxation of technological and other services permitted by Finnish double taxation conventions and the future of source taxation of technological and other services. I attempt to shed light on the various means of source taxation of technological services permitted by Finnish tax treaties and by tax treaties also more generally. I analyze 1) the taxation of technological services in the source country as the profits of a permanent establishm...

  15. Optimal Taxation, Inequality and Top Incomes

    OpenAIRE

    Andrienko, Yuri; Apps, Patricia; Rees, Ray

    2014-01-01

    In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differen...

  16. International and national aspects of double taxation

    OpenAIRE

    Doležalová, Veronika

    2007-01-01

    Veronika Doležalová Mezinárodní a vnitrostátní aspekty dvojího zdan ní 160 International and national aspects of double taxation - Resumé This thesis pays attention to the area of double taxation and its related national as well as international aspects. The reason for discussing this subject was its importance for removing the obstacles that double taxation presents to the development of economic relations between countries. The thesis is divided into five chapters. There are six annexes att...

  17. Dividends Provisions in Croatian Double Taxation Agreements

    Directory of Open Access Journals (Sweden)

    Marjeta Tomulić Vehovec

    2007-03-01

    Full Text Available This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.

  18. Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

    Science.gov (United States)

    Schneider, Andrea

    2010-01-01

    Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

  19. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    OpenAIRE

    Wilde, Maarten

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.

  20. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2016-01-01

    textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental

  1. The current state of taxation and regulation of land plot size of industrial areas in Ukraine

    Directory of Open Access Journals (Sweden)

    М.А. Malashevskyy

    2016-04-01

    Full Text Available An analysis of the domestic legal and regulatory framework for land taxation has been performed. The ratio of industry land within the land resources of Ukraine has been investigated. The legal basis for determination of land plot areas necessary for implementation of industrial activities has been considered. The legal regime of industry land has been investigated. The conclusion of the need for improvement of methods for determining excess areas for taxation purposes has been made and optimization of land use in populated areas.

  2. Taxation and Welfare: A Revision Exercise.

    Science.gov (United States)

    Boden, Andrew

    1992-01-01

    Offers a revision exercise intended to remind students of some economic terminology associated with taxation and welfare. Provides a set of definitions for which students are to supply matching terms. Includes an answer list and suggests related exercises. (SG)

  3. Risk-taking under progressive taxation

    OpenAIRE

    Bamberg, Günter

    1988-01-01

    Risk-taking under progressive taxation : 3 partial effects / Günter Bamberg ; Wolfram R. Richter. - In: Measurement in economics / ed. by Wolfgang Eichhorn. - Heidelberg : Physica-Verl., 1988. - S. 479-497

  4. Swedish Taxation Since 1862: An Overview

    OpenAIRE

    Henrekson, Magnus; Stenkula, Mikael

    2015-01-01

    This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes) and taxes that were less visible to the public (such as payroll taxes and social security...

  5. Mitigating Double Taxation in an Open Economy

    OpenAIRE

    Lindhe, Tobias

    2001-01-01

    The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal investor is a foreigner. While a cut in the statutory corporate tax rate invariably reduces the cost of capital, the impact of t...

  6. GOVERNING THE TAXATION OF DIGITIZED TRADE

    OpenAIRE

    RAHUL MUKHERJI

    2002-01-01

    The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of unil...

  7. Citizens and taxation : Sweden in comparative perspective

    OpenAIRE

    Edlund, Jonas

    1999-01-01

    In the contemporary critique of the welfare state a common target is taxation. The consequences of the high levels of taxes collected by the modern state, the critics argue, are slowdown in economic growth, high unemployment, and declining public legitimacy for taxes and state provided welfare. This thesis explores the political support for taxation in Sweden, the epitome of high-tax-society. The thesis consists of one introductory chapter and five journal articles. The first objective of the...

  8. The taxation of foreign exchange differences

    OpenAIRE

    2014-01-01

    M.Com. (Taxation) One of the canons of context requires that a liability will be in 1986:para 4.47). taxation is certainty. "Certainty taxpayer be reasonably certain of what any given set of circumstances" (Margo in this his tax Report, It is submitted that, at present, there is not the desired certainty regarding the treatment of unrealised foreign exchange differences. This is proven by the internal memorandum circularised by the Commissioner of Inland Revenue, advising local Receivers o...

  9. APPLICATION OF SIMPLIFIED TAXATION SYSTEM IN CONSTRUCTION

    Directory of Open Access Journals (Sweden)

    O. S. Golubova

    2011-01-01

    Full Text Available Specificity concerning cost formation of construction work executed by  entities of small business enterprises that use a simplified taxation system has a direct impact on the effectiveness of organization activity. Dozens of business entities applying various taxation systems are involved in the execution of the construction process. For this reason an inclusion of taxes in work cost may have a decisive influence on the selection of a contractor for an object construction.  

  10. From microscopic taxation and redistribution models to macroscopic income distributions

    Science.gov (United States)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  11. A Two-Stage Diagnosis Framework for Wind Turbine Gearbox Condition Monitoring

    Directory of Open Access Journals (Sweden)

    Janet M. Twomey

    2013-01-01

    Full Text Available Advances in high performance sensing technologies enable the development of wind turbine condition monitoring system to diagnose and predict the system-wide effects of failure events. This paper presents a vibration-based two stage fault detection framework for failure diagnosis of rotating components in wind turbines. The proposed framework integrates an analytical defect detection method and a graphical verification method together to ensure the diagnosis efficiency and accuracy. The efficacy of the proposed methodology is demonstrated with a case study with the gearbox condition monitoring Round Robin study dataset provided by the National Renewable Energy Laboratory (NREL. The developed methodology successfully picked five faults out of seven in total with accurate severity levels without producing any false alarm in the blind analysis. The case study results indicated that the developed fault detection framework is effective for analyzing gear and bearing faults in wind turbine drive train system based upon system vibration characteristics.

  12. Negotiating EU CO2/energy taxation. Political economic driving forces and barriers

    International Nuclear Information System (INIS)

    Klok, Jacob

    2001-11-01

    The primary objective of this project is to identify the main political economic driving forces behind and barriers against the creation of an EU agreement on CO 2 /energy taxation. The analysis is based on a theoretical framework for understanding European integration and on detailed historical investigations into a process of EU negotiations concerning CO 2 /energy taxation that took place from the 1980s to 1994. Following the historical analysis of political economic driving forces and barriers, some overall perspectives on possible future developments within the field of EU CO 2 /energy taxation are finally advanced. The secondary objective of the project is to consider the possible effects on the EU negotiation process of Danish efforts to push the CO 2 /energy tax proposal from the late 1980s to 994. This analysis is based on the preceding historical analysis of the EU negotiation process, as well as further investigations into the national Danish development within the field of CO 2 /energy taxation, including accounts of Denmark's particular relations with the EU during the period in question. Finally, based on the likely future developments in the field EU CO 2 /energy taxation. Denmark's strategic opportunities are outlined. (BA)

  13. Technical bio-oils. Fundamentals - products - framework conditions; Technische Biooele. Grundlagen - Produkte - Rahmenbedingungen

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-03-27

    The Fachagentur Nachwachsende Rohstoffe e.V. (Guelzow-Pruezen, Federal Republic of Germany) and the Federal Ministry of Food, Agriculture and Consumer Protection (Bonn, Federal Republic of Germany) report on technical bio-oils. The contribution under consideration consists of the following chapters: Fundamentals, technical properties, applications, environmental aspects, legal framework conditions, funding measures; market of biological lubricants, economic operation with biological lubricants.

  14. Assessing uncertainties in global cropland futures using a conditional probabilistic modelling framework

    NARCIS (Netherlands)

    Engström, Kerstin; Olin, Stefan; Rounsevell, Mark D A; Brogaard, Sara; Van Vuuren, Detlef P.; Alexander, Peter; Murray-Rust, Dave; Arneth, Almut

    2016-01-01

    We present a modelling framework to simulate probabilistic futures of global cropland areas that are conditional on the SSP (shared socio-economic pathway) scenarios. Simulations are based on the Parsimonious Land Use Model (PLUM) linked with the global dynamic vegetation model LPJ-GUESS

  15. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    Directory of Open Access Journals (Sweden)

    Tomasz Wołowiec

    2015-05-01

    Full Text Available Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on the decisions taken by management. The article is composed of three complementary sections. The first one – the introduction – is an attempt at outlining the subject framework for the article and demonstrating potential areas in which the tax system affects the economy and the associated consequences. The second part provides an empirical analysis presenting possible variants (simulations of declaring income and related management decisions taken in various time horizons and boundary conditions, reflecting the criteria of a resident. The third part of the paper comprises conclusions based on the results of conducted simulations, related to the influence of the income tax construction on financial decisions taken by enterprises and related consequences.

  16. Evaluation Framework and Analyses for Thermal Energy Storage Integrated with Packaged Air Conditioning

    Energy Technology Data Exchange (ETDEWEB)

    Kung, F.; Deru, M.; Bonnema, E.

    2013-10-01

    Few third-party guidance documents or tools are available for evaluating thermal energy storage (TES) integrated with packaged air conditioning (AC), as this type of TES is relatively new compared to TES integrated with chillers or hot water systems. To address this gap, researchers at the National Renewable Energy Laboratory conducted a project to improve the ability of potential technology adopters to evaluate TES technologies. Major project outcomes included: development of an evaluation framework to describe key metrics, methodologies, and issues to consider when assessing the performance of TES systems integrated with packaged AC; application of multiple concepts from the evaluation framework to analyze performance data from four demonstration sites; and production of a new simulation capability that enables modeling of TES integrated with packaged AC in EnergyPlus. This report includes the evaluation framework and analysis results from the project.

  17. WEALTH TAXATION AND WEALTH ACCUMULATION

    DEFF Research Database (Denmark)

    Jakobsen, Katrine Marie Tofthøj; Jakobsen, Kristian Thor; Kleven, Henrik

    Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific d...... on wealth accumulation. Our simulations show that the long-run elasticity of wealth with respect to the net-of-tax return is sizeable at the top of distribution. Our paper provides the type of evidence needed to assess optimal capital taxation.......Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific...... design of the wealth tax, these changes provide a compelling quasi-experiment for understanding behavioral responses among the wealthiest segments of the population. We find clear reduced-form effects of wealth taxes in the short and medium run, with larger effects on the very wealthy than...

  18. The feasibility of ecological taxation

    International Nuclear Information System (INIS)

    Paulus, A.T.G.

    1995-01-01

    The feasibility of ecological taxation in general and for the Netherlands in specific was analyzed within the context of one of the NRP research projects. The analysis shows that the feasibility of ecological taxes is generally determined by the tax design, the taxing authority by which these taxes are imposed and by the constitutional, institutional and fiscal structures into which they are embedded. In order to be feasible, the analysis shows that ecologically relevant taxes have to be imposed by a taxing authority which is clearly related to relevant ecological circumstances. Since normal taxing authorities tend to be political units which most of the times do not fit this description, institutional and constitutional changes are necessary to introduce and impose (additional) feasible types of ecological taxes in practice. Within the context of the Netherlands, the analysis shows that the currently changing intergovernmental and financial relationships in this country provide important starting points for municipalities, water authorities and provinces to introduce feasible types of such taxes. 225 refs

  19. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    Science.gov (United States)

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. 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.

  20. Report of the experts group on the taxation of the access to gas transport and distribution network; Rapport du groupe d'experts sur la tarification de l'acces aux reseaux de transport et de distribution de gaz

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-04-01

    In the framework of a new french gas industry organization (directive of the 22 june 1998), a concerting mission has been realized on prices taxation for the transport and distribution facilities. The following topics have been debated: the integration and competition of the european gas market, the gas market liberalization consistency and the taxation of transport and distribution network access. (A.L.B.)

  1. TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

    Directory of Open Access Journals (Sweden)

    L. I. Podderegina

    2006-01-01

    Full Text Available The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department, at the level of shop structural sub-divisions (section, team, for works to be executed by an individual person of the production process (operation, product, works, services. This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.

  2. Taxation and Gender Equity: A Comparative Analysis of Direct and ...

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

    2010-06-10

    Jun 10, 2010 ... Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries ... This highly original book is essential reading for everyone concerned with equality in taxation.

  3. Dividend taxation in an infinite-horizon general equilibrium model

    OpenAIRE

    Pham, Ngoc-Sang

    2017-01-01

    We consider an infinite-horizon general equilibrium model with heterogeneous agents and financial market imperfections. We investigate the role of dividend taxation on economic growth and asset price. The optimal dividend taxation is also studied.

  4. A framework for sourcing of evaporation between saturated and unsaturated zone in bare soil condition

    OpenAIRE

    Balugani, E.; Lubczynski, M.W.; Metselaar, Klaas

    2016-01-01

    Sourcing subsurface evaporation (Ess) into groundwater (Eg) and unsaturated zone (Eu) components has received little scientific attention so far, despite its importance in water management and agriculture. We propose a novel sourcing framework, with its implementation in dedicated post-processing software called SOURCE (used along with the HYDRUS1D model), to study evaporation sourcing dynamics, define quantitatively “shallow” and “deep” water table conditions and test the applicability of wa...

  5. Alternative fuels from forest residues for passenger cars - an assessment under German framework conditions

    OpenAIRE

    Hurtig, O.; Leible, L.; Kälber, S.; Kappler, g.; Spicher, U.

    2014-01-01

    Background Due to the available volumes, biogenic residues are a promising resource for renewable fuels for passenger cars to reduce greenhouse gas (GHG) emissions. In this study, we compare three fuels from forest residues under German framework conditions: biogenic electricity, substitute natural gas (SNG), and Fischer-Tropsch (FT) diesel. Methods Fuels from forest residues are compared with regard to their technical efficiency (here defined as ‘pkm per kg b...

  6. DISTILLER: a data integration framework to reveal condition dependency of complex regulons in Escherichia coli.

    Science.gov (United States)

    Lemmens, Karen; De Bie, Tijl; Dhollander, Thomas; De Keersmaecker, Sigrid C; Thijs, Inge M; Schoofs, Geert; De Weerdt, Ami; De Moor, Bart; Vanderleyden, Jos; Collado-Vides, Julio; Engelen, Kristof; Marchal, Kathleen

    2009-01-01

    We present DISTILLER, a data integration framework for the inference of transcriptional module networks. Experimental validation of predicted targets for the well-studied fumarate nitrate reductase regulator showed the effectiveness of our approach in Escherichia coli. In addition, the condition dependency and modularity of the inferred transcriptional network was studied. Surprisingly, the level of regulatory complexity seemed lower than that which would be expected from RegulonDB, indicating that complex regulatory programs tend to decrease the degree of modularity.

  7. Taxation, Risk-Taking, and Household Portfolio Behavior

    OpenAIRE

    James M. Poterba

    2001-01-01

    This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for households to invest in these assets, and the effect of capital gains taxation on asset sales. It also addresses a range of emerging issues, such as the impact of taxation on the behavior of mutual funds and...

  8. The Theory of Optimal Taxation: What is the Policy Relevance?

    OpenAIRE

    Birch Sørensen, Peter

    2006-01-01

    The paper discusses the implications of optimal tax theory for the debates on uniform commodity taxation and neutral capital income taxation. While strong administrative and political economy arguments in favor of uniform and neutral taxation remain, recent advances in optimal tax theory suggest that the information needed to implement the differentiated taxation prescribed by optimal tax theory may be easier to obtain than previously believed. The paper also points to the strong similarity b...

  9. DOUBLE TAXATION CONVENTIONS AND THEIR IMPLEMENTATION IN ROMANIA

    OpenAIRE

    Mihail ANTONESCU; Ligia ANTONESCU

    2011-01-01

    The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation, our country uses both the national rules and conventions for the avoidance of double taxation concluded with partner countrie...

  10. Capital Taxation Tendencies in Ukraine and in the World

    OpenAIRE

    Danilov Оleksandr D.; Denysenko Denys Ye.

    2014-01-01

    The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a hi...

  11. How should green taxation be designed?

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    How should green taxation be designed so that it accommodates producer interests? We argue that to design green taxes which are high enough to have the desired incentive effects, tax revenues must be reimbursed, either by earmarking them for environmental subsidies or by reducing other taxes...... directed at industry. If green tax schemes can be designed this way, industry will have little incentive to mobilise strong opposition to green taxation. However, in practice, the requirement of reimbursement may be difficult to fulfil because, with few exceptions, polluting industries are not homogeneous....... This means that reimbursement will redistribute financial resources within industry and thus create winners and losers. Still, green taxes can be used in heterogeneous industries which can be created by operating separate tax schemes for each branch of industry. The Danish case of pesticide taxation...

  12. Are increases in cigarette taxation regressive?

    Science.gov (United States)

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

  13. Considerations Regarding the Environmental Responsibility and Taxation

    Directory of Open Access Journals (Sweden)

    Florian-Marcel Nuta

    2012-02-01

    Full Text Available The public policy tool of taxation may generate discouraging effects upon the economicagents – consumers or producers – but also could beused as incentives. High environmental taxationcould generate crowding effect in terms of responsibility. Sometimes a very sophisticated system ofenvironmental taxation is the basis for a highly regulated business environment and conformity butwith a lack of real responsible citizenship. We aretrying to see if the impact of taxation uponresponsibility is real and can affect the motivation for environmental responsible citizenship. Themain findings are related to the impact of regulating power of environmental taxes. Also there isevident the interest of entrepreneurs in environmentally responsible behavior and the less informationabout the benefits of responsible citizenship.

  14. Income- and energy-taxation for redistribution in general equilibrium

    International Nuclear Information System (INIS)

    FitzRoy, F.R.

    1993-01-01

    In a 3-factor General Equilibrium (GE)-model with a continuum of ability, the employed choose optimal labour supply, and equilibrium unemployment is determined by benefits funded by wage- and energy-taxes. Aggregate labour and the net wage may increase or decrease with taxation (and unemployment), and conditions for a reduction in redistributive wage-taxes to be Pareto-improving are derived. A small energy tax always raises the net wage, providing the wage tax is reduced to maintain constant employment and a balanced budget. High ability households prefer higher energy taxes when externalities are uniformly distributed and non-distorting. (author)

  15. TAXATION INFLUENCE ON ECONOMIC STABILITY IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Birol IBADULA

    2016-07-01

    Full Text Available The aim of the paper is the taxation system in Romania and European Union. The first part is concentrated on the theoretical and general aspects regarding the European fiscal policies with a focus on the conditions that member states should respect. Our research continues with the comparison between the share of indirect taxes and direct taxes at the EU level. We discovered that there are some fiscal connections between countries with similar economies. At the end, we emphasized the conclusions obtained with our article.

  16. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    Science.gov (United States)

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  17. 7 CFR 400.710 - Preemption and premium taxation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  18. 26 CFR 509.120 - Double taxation claims.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  19. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... vehicle. The fact that another section of subtitle A of the Internal Revenue Code addresses the taxation...

  20. Consumption Taxation in a Digital World : A Primer

    NARCIS (Netherlands)

    Ligthart, J.E.

    2004-01-01

    The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is

  1. Floodplain Condition and Water Framework Directive River Classification in England: Evidence of a Disconnect.

    Science.gov (United States)

    Bentley, S.

    2017-12-01

    The European Union Water Framework Directive came into force in October 2000 committing European Union member states to achieve Good Ecological Status for all water bodies. By 2015 29% of rivers across England had achieved this level suggesting that these watercourse units are now functioning well. This study utilises recently published land cover data for England clipped to the floodplain boundary as defined by the 100 year return period discharge to examine the state of valley bottom vegetation and function for these Good Status rivers. Agricultural use of floodplain areas is high with cereal and horticulture covering an average of 24% and pasture accounting for some 37% of the area. Maximum values increase to 77% and 92% respectively. In all cases wetland accounts for less than 2% of the floodplain and rough grassland averages 7%. Such significant and widespread alteration to floodplain vegetation character suggests that the ecological functioning of this component of the fluvial system has been severely negatively impacted calling into question the Water Framework Directive status level. This is a fault of the Water Framework Directive process which only explicitly evaluates the hydromorphological component of the fluvial system for high status rivers preferring to infer functioning from biological indicators that are focused on in-channel assessments. The fundamental omission of floodplain condition in the Water Framework Directive process will result in only partial achievement of the original goals of the Directive with the majority of Europe's floodplains remaining in a highly degraded, non-functional state.

  2. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2001-01-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the "duties of the sovereign" and on the "maxims of taxation". Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore and also contrarily to the existing interpretations we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the "maxims".

  3. The Public Choice Problem of Green Taxation

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Hjøllund, Lene

    1998-01-01

    -best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy...... on average. Finally, it is suggested that a CO2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grandfathered permit...

  4. Regulatory taxation of large energy users reconsidered

    International Nuclear Information System (INIS)

    Mannaerts, H.

    2002-01-01

    Energy policy in the Netherlands with respect to the basic industries has been restrained. National energy taxation is considered to be unsuitable for large energy users because of its international reallocation effects. However, alternative measures such as energy restrictions and marginal taxation induce low average and high marginal energy costs and consequently generate small displacement effects, together with large energy savings. A system of tradable permits not only has the advantage of low average and high marginal costs, but also keeps one firm from investing in relatively expensive energy-saving options while other firms refrain from exploiting their relatively cheap saving options

  5. A commentary on the taxation aspects

    International Nuclear Information System (INIS)

    Wilson, P.A.

    1992-01-01

    A commentary is given on taxation aspects of the expenditure incurred in the abandonment and reclamation of oil and gas fields. Reference is made to the taxation regime in Australia, Canada, the Netherlands, Norway, the United Kingdom and the USA. The issues addressed include: specific provisions existing within the tax code covering abandonment; the definition of abandonment costs; the year in which deduction, if available, falls; the setting of deductions against any form of income; the allowance of deductions for costs which, under general principles, are capital costs; 'claw back' from reimbursements; the precision of a deduction for abandonment costs where a country has a secondary petroleum regime. (UK)

  6. Oil and gas taxation in Norway

    International Nuclear Information System (INIS)

    Oien, A.

    1992-01-01

    The Norwegian petroleum tax system builds on the general business tax system. A reform of the petroleum tax system was therefore prompted by the reform of the ordinary company tax system in Norway. The reform of the general company taxation system made a reform of the petroleum taxation system necessary. As the petroleum tax system had to be changed, it was natural to review the incentive structure of the system to see if it could be improved. These two elements formed the foundation of the work on petroleum tax reform. (Author)

  7. Demand – Supply – Taxation in Times of Crisis

    Directory of Open Access Journals (Sweden)

    Diaconasu Delia Elena

    2017-06-01

    Full Text Available The confrontation of the two doctrines, the Keynesianism and the Supply-side economics highlight that the Laffer perspective is the way to achieve solid economic growth on the long way and aims the core of an “exit from crisis” policy. Therefore, this article aims to analyze the hypothesis that a high level of taxation and public spending deters productive behavior and reduces economic growth during recessions. In other words, an easy taxation and low unproductive public spending are desirable for both, the enterprising investor and the consumer. Using the example of Romanian fiscal policy, on one side, we validated within a Vector Error Correction framework that an increase in government revenues harms consumption, investment and the level of employment, in conjunction with a procyclical behavior of fiscal authorities. On the other side, our results showed some positive effects of an increased government expenditures on consumption and employment, which can be explained by the accelerate deterioration of primary balance deficit and the Central Bank’s low interest rate. Moreover, even though the initial positive response of investment to a government spending shock is positive, this is ephemeral and nonsignificant. Our findings highlight that, in order to reach growth on the long-run in times of crisis, the Romanian economy should adopt the fiscal policy and measures suggested by the Supply-side Economics.

  8. Corporate taxation in Iceland and the international challenge

    Directory of Open Access Journals (Sweden)

    Agnarsdóttir Fjóla

    2014-11-01

    Full Text Available This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.

  9. Reformation of Taxation of Income and Added Value in the Context of Legalisation of Financial Flows

    Directory of Open Access Journals (Sweden)

    Paientko Tetiana V.

    2014-01-01

    Full Text Available The article is devoted to the study of the potential of taxation tools of legalisation of financial flows. The goal of the article is justification of directions of reformation of taxation of income and added value in the context of legalisation of financial flows in Ukraine. Pursuant to results of the study the article shows that using taxation tools it is possible to legalise and increase both taxation financial flows and a part of the financial flows earlier moved to the shadow sector of economy. First of all, budget receipts from income tax could be increased by means of reduction of this tax evasion. This could be achieved with the help of the mechanism of differentiation of income taxation, namely: application of a reduced income tax rate, which is directed at investments into the fixed capital, and a standard rate for the income distributed for other purposes. This would create conditions when tax evasion becomes unprofitable for tax payers. Second, reducing VAT evasion would result in its growth in budget receipts. To do this it is recommended to use the reduced rate during taxation of food supplies and public transportation services, which would allow reduction of the VAT evasion degree in the sphere of small and medium businesses (not connected with export that are engaged in these types of activity. The size of the reduced rate is identified by elasticity of the shadow added value and VAT multiplier. Third, it is possible to increase financial flows by means of attraction of a part of financial flows, earlier moved into the shadow economy, into economy and mobilisation into the budget using the mechanism of tax amnesty. Using foreign experience the article justifies optimal conditions of amnesty and size of the rate of income legalisation.

  10. Optimal taxation of married couples with household production

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Kleven, Henrik Jacobsen

    2007-01-01

    of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners......The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use...

  11. Rules of Normalisation and their Importance for Interpretation of Systems of Optimal Taxation

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    representation of the general equilibrium conditions the rules of normalisation in standard optimal tax models. This allows us to provide an intuitive explanation of what determines the optimal tax system. Finally, we review a number of examples where lack of precision with respect to normalisation in otherwise...... important contributions to the literature on optimal taxation has given rise to misinterpretations of of analytical results....

  12. The International Double Taxation – causes and avoidance

    Directory of Open Access Journals (Sweden)

    Nicoleta Barbuta-Misu

    2009-10-01

    Full Text Available The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occursfrequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferationoutside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is anobstacle to the development of economic relations between states, reducing the revenue of the international operators and their interests in makinginvestment abroad. This paper presents the main causes that determine double taxation, its forms, i.e. the economic double taxation and theinternational legal double taxation, the need for eliminating the double taxation and avoidance methods.

  13. Taxation and forms of organizing business activities

    Directory of Open Access Journals (Sweden)

    Đinđić Srđan

    2013-01-01

    Full Text Available This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of the present value of the total paid tax. Meanwhile the corporation is handicapped because it postpones loss deductions, that is, it postpones tax saving, which directly influences the level of the present value of saved tax. The global trend of gradually moving from the classical system towards shareholder relief provision, above all in the form of a reduced withholding tax rate on dividends, has two opposing features: it simplifies the tax procedure while neglecting the distributional aims (consequences of taxation. The analysis of a particular practical example from the Serbian tax context enables us to draw a conclusion in relation to the relative taxes paid by entrepreneurs versus enterprises. The developed countries favour fiscally transparent entities, whereas Serbia allocates tax privileges to enterprises.

  14. Air pollutant taxation: an empirical survey

    International Nuclear Information System (INIS)

    Cansier, D.; Krumm, R.

    1997-01-01

    An empirical analysis of the current taxation of the air pollutants sulphur dioxide, nitrogen oxides and carbon dioxide in the Scandinavian countries, the Netherlands, France and Japan is presented. Political motivation and technical factors such as tax base, rate structure and revenue use are compared. The general concepts of the current polices are characterised

  15. Multinational Taxation and R&D Investments

    NARCIS (Netherlands)

    de Waegenaere, A.; Sansing, R.C.; Wielhouwer, J.L.

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  16. Multinational taxation and R&D investments

    NARCIS (Netherlands)

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

    2012-01-01

    This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and

  17. Coal economics and taxation discussed at symposium

    Energy Technology Data Exchange (ETDEWEB)

    1978-06-01

    Some of the highlights from the Symposium on Coal Economics and Taxation Symposium, Regina Saskatchewan May 7-9, 1978, sponsored by the Coal Association of Canada are presented. Investment, provincial policy, sources of funds, uncertainty, tax policies, and operating costs are discussed.

  18. Command-And-Control or Taxation?

    DEFF Research Database (Denmark)

    Oh, Christina; Svendsen, Gert Tinggaard

    2015-01-01

    an ineffective command-and-control (CAC) tool, whereas Denmark has chosen the effective tool of taxation. One main explanation for this variation in policy choice is the variation in institutional setups, namely the corporatist route in Denmark versus the pluralistic route in California....

  19. Non-linear Capital Taxation Without Commitment

    OpenAIRE

    Emmanuel Farhi; Christopher Sleet; Iván Werning; Sevin Yeltekin

    2012-01-01

    We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment. Our main result is that the marginal tax on capital income is progressive, in the sense that richer agents face higher marginal tax rates. Copyright , Oxford University Press.

  20. Framework conditions for Nordic district heating - Similarities and differences, and why Norway sticks out

    DEFF Research Database (Denmark)

    Sandberg, Eli; Sneum, Daniel Møller; Trømborg, Erik

    2018-01-01

    , such as local commitment and differences in infrastructure, constitute the major difference in the penetration of DH. Adaptability, in terms of fuel flexibility, is important for the industry's survivability and electricity prices are crucial for the development of DH. Energy efficiency measures and competition...... framework conditions for DH and assess their impacts on the development of DH in the Nordic region. DH is subject to national and municipal regulations, with tax and subsidy schemes that are complex and vary between the countries. The total fuel prices induce differences in fuel distribution. Electricity...

  1. Double taxation conventions, structure and evolution of the american tax system

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-06-01

    Full Text Available This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

  2. A Modelling Framework to Assess the Effect of Pressures on River Abiotic Habitat Conditions and Biota.

    Directory of Open Access Journals (Sweden)

    Jochem Kail

    Full Text Available River biota are affected by global reach-scale pressures, but most approaches for predicting biota of rivers focus on river reach or segment scale processes and habitats. Moreover, these approaches do not consider long-term morphological changes that affect habitat conditions. In this study, a modelling framework was further developed and tested to assess the effect of pressures at different spatial scales on reach-scale habitat conditions and biota. Ecohydrological and 1D hydrodynamic models were used to predict discharge and water quality at the catchment scale and the resulting water level at the downstream end of a study reach. Long-term reach morphology was modelled using empirical regime equations, meander migration and 2D morphodynamic models. The respective flow and substrate conditions in the study reach were predicted using a 2D hydrodynamic model, and the suitability of these habitats was assessed with novel habitat models. In addition, dispersal models for fish and macroinvertebrates were developed to assess the re-colonization potential and to finally compare habitat suitability and the availability/ability of species to colonize these habitats. Applicability was tested and model performance was assessed by comparing observed and predicted conditions in the lowland Treene River in northern Germany. Technically, it was possible to link the different models, but future applications would benefit from the development of open source software for all modelling steps to enable fully automated model runs. Future research needs concern the physical modelling of long-term morphodynamics, feedback of biota (e.g., macrophytes on abiotic habitat conditions, species interactions, and empirical data on the hydraulic habitat suitability and dispersal abilities of macroinvertebrates. The modelling framework is flexible and allows for including additional models and investigating different research and management questions, e.g., in climate impact

  3. A Big Spatial Data Processing Framework Applying to National Geographic Conditions Monitoring

    Directory of Open Access Journals (Sweden)

    F. Xiao

    2018-04-01

    Full Text Available In this paper, a novel framework for spatial data processing is proposed, which apply to National Geographic Conditions Monitoring project of China. It includes 4 layers: spatial data storage, spatial RDDs, spatial operations, and spatial query language. The spatial data storage layer uses HDFS to store large size of spatial vector/raster data in the distributed cluster. The spatial RDDs are the abstract logical dataset of spatial data types, and can be transferred to the spark cluster to conduct spark transformations and actions. The spatial operations layer is a series of processing on spatial RDDs, such as range query, k nearest neighbor and spatial join. The spatial query language is a user-friendly interface which provide people not familiar with Spark with a comfortable way to operation the spatial operation. Compared with other spatial frameworks, it is highlighted that comprehensive technologies are referred for big spatial data processing. Extensive experiments on real datasets show that the framework achieves better performance than traditional process methods.

  4. A Big Spatial Data Processing Framework Applying to National Geographic Conditions Monitoring

    Science.gov (United States)

    Xiao, F.

    2018-04-01

    In this paper, a novel framework for spatial data processing is proposed, which apply to National Geographic Conditions Monitoring project of China. It includes 4 layers: spatial data storage, spatial RDDs, spatial operations, and spatial query language. The spatial data storage layer uses HDFS to store large size of spatial vector/raster data in the distributed cluster. The spatial RDDs are the abstract logical dataset of spatial data types, and can be transferred to the spark cluster to conduct spark transformations and actions. The spatial operations layer is a series of processing on spatial RDDs, such as range query, k nearest neighbor and spatial join. The spatial query language is a user-friendly interface which provide people not familiar with Spark with a comfortable way to operation the spatial operation. Compared with other spatial frameworks, it is highlighted that comprehensive technologies are referred for big spatial data processing. Extensive experiments on real datasets show that the framework achieves better performance than traditional process methods.

  5. Taxation on environmental pollution and energy consumption 1995

    International Nuclear Information System (INIS)

    Anon.

    1996-01-01

    The document gives statistics on taxation of pollution caused to the environment and on energy consumption in Denmark. These forms of taxation are rapidly increasing in Denmark as a consequence of the country's environmental policy. In 1995 the total state revenue from these sources was 23.5 billion Danish kroner which comprises 7.1% (compared to 6.5% for 1994) of the total revenue from all forms of taxation. Revenues in 1995 are 8.2 billion Danish kroner higher than in 1986. The State's revenue from taxation of energy consumption was 18.4 billion Danish kroner, which is 78% of revenues from taxation on both environmental pollution and on energy consumption. Revenues from taxation on pollution of the environment was 5.2 billion Danish kroner. The contribution of the taxation of environmental pollution has increased from 2% in 1986 to 22% in 1995 of the total revenue from taxation of both environmental pollution and energy consumption. Statistics include revenues from taxation on petrol, electric power, the use of gas and diesel oil and fuel oils, on kerosone and tar fuels for heating, on autogas and bottled gas, and on pit coal and lignite. Details are given on taxation revenues from the taxation of the different forms of environmental pollution such as carbon dioxide and rubbish etc. and on the taxation on carbon dioxide emission from the use of energy products such as electricity and various fuels. Information is given on grants given to projects for reducing the emission of carbon dioxide from 1993-1996 and on the phasing of taxation on environmental pollution in accordance with the Danish tax reforms. (AB)

  6. Statistical Learning Framework with Adaptive Retraining for Condition-Based Maintenance

    International Nuclear Information System (INIS)

    An, Sang Ha; Chang, Soon Heung; Heo, Gyun Young; Seo, Ho Joon; Kim, Su Young

    2009-01-01

    As systems become more complex and more critical in our daily lives, the need for the maintenance based on the reliable monitoring and diagnosis has become more apparent. However, in reality, the general opinion has been that 'maintenance is a necessary evil' or 'nothing can be done to improve maintenance costs'. Perhaps these were true statements twenty years ago when many of the diagnostic technologies were not fully developed. The developments of microprocessor or computer based instrumentation that can be used to monitor the operating condition of plant equipment, machinery and systems have provided the means to manage the maintenance operation. They have provided the means to reduce or eliminate unnecessary repairs, prevent catastrophic machine failures and reduce the negative impact of the maintenance operation on the profitability of manufacturing and production plants. Condition-based maintenance (CBM) techniques help determine the condition of in-service equipment in order to predict when maintenance should be performed. Most of the statistical learning techniques are only valid as long as the physics of a system does not change. If any significant change such as the replacement of a component or equipment occurs in the system, the statistical learning model should be re-trained or re-developed to adapt the new system. In this research, authors will propose a statistical learning framework which can be applicable for various CBMs, and the concept of the adaptive retraining technique will be described to support the execution of the framework so that the monitoring system does not need to be re-developed or re-trained even though there are any significant changes in the system or component

  7. Electronic Commerce and Indirect Taxation

    OpenAIRE

    Watanabe, Satoshi

    2001-01-01

    This paper considers the reason why indirect tax issues arise in the context of electronic commerce and discusses relevant issues. To do so, the paper presents a simple framework to understand and examine these issues in the international context. It also identifies common and different issues of the VAT system and the RST system. It demonstrates that an emerging solution proposed in the context of the VAT system can be affected with difficult problems that were regarded to be problems of the...

  8. Implementing a modular framework in a conditions database explorer for ATLAS

    Energy Technology Data Exchange (ETDEWEB)

    Simoes, J; Amorim, A; Batista, J; Lopes, L; Neves, R; Pereira, P [SIM and FCUL, University of Lisbon, Campo Grande, P-1749-016 Lisbon (Portugal); Kolos, S [University of California, Irvine, California 92697-4575 (United States); Soloviev, I [Petersburg Nuclear Physics Institute, Gatchina, St-Petersburg RU-188350 (Russian Federation)], E-mail: jalmeida@mail.cern.ch, E-mail: Antonio.Amorim@sim.fc.ul.pt

    2008-07-15

    The ATLAS conditions databases will be used to manage information of quite diverse nature and level of complexity. The usage of a relational database manager like Oracle, together with the object managers POOL and OKS developed in-house, poses special difficulties in browsing the available data while understanding its structure in a general way. This is particularly relevant for the database browser projects where it is difficult to link with the class defining libraries generated by general frameworks such as Athena. A modular approach to tackle these problems is presented here. The database infrastructure is under development using the LCG COOL infrastructure, and provides a powerful information sharing gateway upon many different systems. The nature of the stored information ranges from temporal series of simple values up to very complex objects describing the configuration of systems like ATLAS' TDAQ infrastructure, including also associations to large objects managed outside of the database infrastructure. An important example of this architecture is the Online Objects Extended Database BrowsEr (NODE), which is designed to access and display all data, available in the ATLAS Monitoring Data Archive (MDA), including histograms and data tables. To deal with the special nature of the monitoring objects, a plugin from the MDA framework to the Time managed science Instrument Databases (TIDB2) is used. The database browser is extended, in particular to include operations on histograms such as display, overlap, comparisons as well as commenting and local storage.

  9. The ALICE online-offline framework for the extraction of conditions data

    Energy Technology Data Exchange (ETDEWEB)

    Grosse-Oetringhaus, Jan Fiete; Zampolli, Chiara; Carminati, Federico [CERN, 1211 Geneva 23 (Switzerland); Colla, Alberto, E-mail: Jan.Fiete.Grosse-Oetringhaus@cern.c, E-mail: Chiara.Zampolli@cern.c, E-mail: Alberto.Colla@roma1.infn.i, E-mail: Federico.Carminati@cern.c [Universita ' La Sapienza' and INFN, Roma (Italy)

    2010-04-01

    A Large Ion Collider Experiment (ALICE) is the dedicated heavy-ion experiment at the CERN LHC and will take data with a bandwidth of up to 1.25 GB/s. It consists of 18 subdetectors that interact with five online systems (CTP, DAQ, DCS, ECS, and HLT). Data recorded is read out by DAQ in a raw data stream produced by the subdetectors. In addition the subdetectors produce conditions data derived from the raw data, i.e. calibration and alignment information, which have to be available from the beginning of the reconstruction and therefore cannot be included in the raw data. The extraction of the conditions data is steered by a system called Shuttle. It provides the link between data produced by the subdetectors in the online systems and a dedicated procedure per subdetector, called preprocessor, that runs in the Shuttle system. The preprocessor performs merging, consolidation, and reformatting of the data. Finally, it stores the data in the Grid Offline Conditions DataBase (OCDB) so that they are available for the Offline reconstruction. The reconstruction of a given run is initiated automatically once the raw data is successfully exported to the Grid storage and the run has been processed in the Shuttle framework. These proceedings introduce the Shuttle system. The performance of the system during the ALICE cosmics commissioning and LHC startup is described.

  10. The ALICE online-offline framework for the extraction of conditions data

    International Nuclear Information System (INIS)

    Grosse-Oetringhaus, Jan Fiete; Zampolli, Chiara; Carminati, Federico; Colla, Alberto

    2010-01-01

    A Large Ion Collider Experiment (ALICE) is the dedicated heavy-ion experiment at the CERN LHC and will take data with a bandwidth of up to 1.25 GB/s. It consists of 18 subdetectors that interact with five online systems (CTP, DAQ, DCS, ECS, and HLT). Data recorded is read out by DAQ in a raw data stream produced by the subdetectors. In addition the subdetectors produce conditions data derived from the raw data, i.e. calibration and alignment information, which have to be available from the beginning of the reconstruction and therefore cannot be included in the raw data. The extraction of the conditions data is steered by a system called Shuttle. It provides the link between data produced by the subdetectors in the online systems and a dedicated procedure per subdetector, called preprocessor, that runs in the Shuttle system. The preprocessor performs merging, consolidation, and reformatting of the data. Finally, it stores the data in the Grid Offline Conditions DataBase (OCDB) so that they are available for the Offline reconstruction. The reconstruction of a given run is initiated automatically once the raw data is successfully exported to the Grid storage and the run has been processed in the Shuttle framework. These proceedings introduce the Shuttle system. The performance of the system during the ALICE cosmics commissioning and LHC startup is described.

  11. Policy and regulatory framework conditions for small hydro power in Sub-Saharan Africa

    Energy Technology Data Exchange (ETDEWEB)

    Koelling, Fritz [Sustainable Energy and Environment, Karlsruhe (Germany); Gaul, Mirco; Schroeder, Miriam [SiNERGi Consultancy for Renewable Energies, Berlin (Germany)

    2011-07-01

    The vast potential of mini and micro hydro power (MHP) in Sub-Saharan African countries is one promising option to cover increasing energy demand and to enable electricity access for remote rural communities. Based on the analysis of 6 African countries (Ethiopia, Kenya, Mozambique, Nigeria, Rwanda, South Africa), this study sheds light on some of the main barriers on the level of political and regulatory framework conditions which include gap between the national-level policies and regulations and local MHP project implementation, lack of financing and limited capacities for project planning, building and operation. The paper also identifies some promising practices employed in several SSA countries of how to overcome these barriers and concludes with recommendations of how to create positive feed-backs between ambitious policies and regulations and MHP financing and capacity development needs in order to scale up MHP deployment and MHP sector development. (orig.)

  12. Taxation of petroleum companies possessing private information

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1995-01-01

    For countries having petroleum resources, a common objective of the Ministry of Energy is to maximise the net total government take from the petroleum industry. Most models of petroleum taxation, assuming symmetric information, recommended neutral taxation. A royalty is not optimal in this case as it gives disincentives for extraction, causing too much of the reservoir to remain unexploited. Through the operating activities, however, the companies obtain private information about the costs. A low cost company may conceal its information by imitating a high cost company, and must therefore be given an economic compensation (information rent) to be induced to reveal its true costs. An optimal regulatory response to asymmetric information may involve royalties, as these enable the government to capture a larger fraction of the economic rent. 17 refs., 2 figs

  13. A Behavioral Economics Perspective on Tobacco Taxation

    Science.gov (United States)

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  14. Swedish Taxation in a 150-year Perspective

    Directory of Open Access Journals (Sweden)

    Stenkula Mikael

    2014-11-01

    Full Text Available This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes and taxes that were less visible to the public (such as payroll taxes and social security contributions. The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

  15. Optimal social insurance with linear income taxation

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Sørensen, Peter Birch

    2009-01-01

    We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disab...... in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.......We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard...

  16. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-06-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  17. DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Gabriela DOBROTĂ

    2010-09-01

    Full Text Available Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

  18. A behavioral economics perspective on tobacco taxation.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2010-04-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

  19. The Optimal Income Taxation of Couples

    DEFF Research Database (Denmark)

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

    This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare...... that many actual redistribution systems, featuring family-based transfers combined with individually-based taxes, generate schedules with negative jointness...

  20. The Efficient Side of Progressive Income Taxation

    OpenAIRE

    Corneo, Giacomo

    2000-01-01

    This paper examines the allocative implications of progressive income taxation when individuals care about their relative income. It shows that tax progressivity might improve efficiency, and the more so in egalitarian economies. Introducing a progressive income tax can yield a Pareto improvement if pre-tax income is evenly distributed. Implementing undistorted choices of working hours requires a progressive tax schedule, and the optimal degree of progressivity decreases with pre-tax income i...

  1. Water Taxation and the Double Dividend Hypothesis

    OpenAIRE

    Nicholas Kilimani

    2014-01-01

    The double dividend hypothesis contends that environmental taxes have the potential to yield multiple benefits for the economy. However, empirical evidence of the potential impacts of environmental taxation in developing countries is still limited. This paper seeks to contribute to the literature by exploring the impact of a water tax in a developing country context, with Uganda as a case study. Policy makers in Uganda are exploring ways of raising revenue by taxing environmental goods such a...

  2. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

    Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch

    1995-01-01

    The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country......-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community...

  3. Taxation, Fiscal Deficit and Inflation in Pakistan

    OpenAIRE

    Ghulam Rasool Madni

    2014-01-01

    Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of...

  4. Revealed preference for taxation and spending

    OpenAIRE

    McDowell, Moore

    1993-01-01

    This paper analyses some of the results of a survey of public opinion carried out in Ireland in the early Autumn of 1989. The survey itself was an innovation in the political economy of taxation and public spending in Ireland in that it was the first time a fully articulated exercise was mounted to establish the actual preferences of the population over specified areas of the economics of the public sector.[extract

  5. Taxation of credit unions in Ukraine

    Directory of Open Access Journals (Sweden)

    Оксана Георгіївна Волкова

    2015-10-01

    Full Text Available The article deals with the issues of income taxation of credit unions in Ukraine by the tax on profits of enterprises and tax of revenues of their members accrued on the interest of contributions (deposits on deposit accounts and mutual funds the tax to incomes of physical persons. The consequences of the influence of tax rules on capitalization of unions and the level of their financial support is defined

  6. Optimal Taxation in a Limited Commitment Economy

    OpenAIRE

    Yena Park

    2012-01-01

    This article studies optimal Ramsey taxation when risk sharing in private insurance markets is imperfect due to limited enforcement. In a limited commitment economy, there are externalities associated with capital and labour because individuals do not take into account that their labour and saving decisions affect aggregate labour and capital supply and wages, and thus the value of autarky. Therefore, a Ramsey government has an additional goal, which is to internalize these externalities of l...

  7. Analysis of indirect taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Khodyakova Olga V.

    2014-01-01

    Full Text Available The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.

  8. The International Double Taxation – causes and avoidance

    OpenAIRE

    Nicoleta Barbuta-Misu; Florin Tudor

    2009-01-01

    The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of the state of the companies’ branches. Therefore, international legal double taxation, by the repeated taxation of the income, it is an obstacle to the development of economic relations between states, ...

  9. The Optimal Taxation of Dividends in a Small Open Economy

    OpenAIRE

    Fuest, Clemens; Huber, Bernd

    2000-01-01

    This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households. This result holds for fairly general utility functions. The reason is that the marginal shareholder in domestic firms is a foreign investor. This implies that the level of real investment is not affected by the taxation of domestic dividend in...

  10. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  11. Dynamic income taxation without commitment: Comparing alternative tax systems

    OpenAIRE

    Guo, J-T; Krause, A

    2015-01-01

    This paper addresses the question as to whether it is optimal to use separating or pooling nonlinear income taxation, or to use linear income taxation, when the government cannot commit to its future tax policy. We consider both two- period and inÖnite-horizon settings. Under empirically plausible parameter values, separating income taxation is optimal in the two-period model, whereas linear income taxation is optimal when the time horizon is inÖnite. The welfare e§ects of varying the di...

  12. A decision-making framework to integrate maintenance contract conditions with critical spares management

    International Nuclear Information System (INIS)

    Godoy, David R.; Pascual, Rodrigo; Knights, Peter

    2014-01-01

    Maintenance outsourcing is a strategic driver for asset intensive industries pursuing to enhance supply chain performance. Spare parts management plays a relevant role in this premise since its significant impact on equipment availability, and hence on business success. Designing critical spares policies might therefore seriously affect maintenance contracts profitability, yet service receivers and external providers traditionally attempt to benefit separately. To coordinate both chain parties, we investigated whether the spare components pool should be managed in-house or contracted out. This paper provides a decision-making framework to efficiently integrate contractual conditions with critical spares stockholding. Using an imperfect maintenance strategy over a finite horizon, the scheme maximizes chain returns whilst evaluating the impact of an additional part to stock. As result, an original joint value – preventive interval and stock level – sets the optimal agreement to profitably allocate the components pool within the service contract. Subsidization bonuses on preventive interventions and pooling costs are also estimated to induce the service provider to adjust its policy when needed. The proposed contractual conditions motivate stakeholders to continuously improve maintenance performance and supply practices, thus obtaining higher joint benefits

  13. ICT and international corporate taxation: tax attributes and scope of taxation

    OpenAIRE

    Schäfer, Anne; Spengel, Christoph

    2002-01-01

    In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is n...

  14. Finalizing a measurement framework for the burden of treatment in complex patients with chronic conditions

    Directory of Open Access Journals (Sweden)

    Eton DT

    2015-03-01

    % were coping with multiple chronic conditions. A preliminary conceptual framework using data from the first 32 interviews was evaluated and was modified using narrative data from 18 additional interviews with a racially and socioeconomically diverse sample of patients. The final framework features three overarching themes with associated subthemes. These themes included: 1 work patients must do to care for their health (eg, taking medications, keeping medical appointments, monitoring health; 2 challenges/stressors that exacerbate perceived burden (eg, financial, interpersonal, provider obstacles; and 3 impacts of burden (eg, role limitations, mental exhaustion. All themes and subthemes were subsequently confirmed in focus groups. Conclusion: The final conceptual framework can be used as a foundation for building a patient self-report measure to systematically study treatment burden for research and analytical purposes, as well as to promote meaningful clinic-based dialogue between patients and providers about the challenges inherent in maintaining complex self-management of health. Keywords: treatment burden, conceptual framework, adherence, questionnaire, self-management, multi-morbidity

  15. Report of the experts group on the taxation of the access to gas transport and distribution network; Rapport du groupe d'experts sur la tarification de l'acces aux reseaux de transport et de distribution de gaz

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-04-01

    In the framework of a new french gas industry organization (directive of the 22 june 1998), a concerting mission has been realized on prices taxation for the transport and distribution facilities. The following topics have been debated: the integration and competition of the european gas market, the gas market liberalization consistency and the taxation of transport and distribution network access. (A.L.B.)

  16. AN ACUTE QUEENING MOVE FOR CHINA'S TAXATION LEGAL REFORM: ISSUES AND PROPOSALS

    Institute of Scientific and Technical Information of China (English)

    HU Tianlong

    2016-01-01

    China's fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources,such as the social benefit network,real estate industry avidity,internationalizing currencies,fostering a philanthropic culture,and growing as a leader in the world market.These undertakings all demand a modern,handy fiscal and taxation law system.On the other hand,after two decades of implementation of the 1994 tax sharing system,the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands,in addition to the troublesome taxpayers' protection,tax judicature reform,and worsening environmental irregularities.Admittedly,China's fiscal and taxation law reform faces new challenges and incentives.Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player.Such international tax policy orientations create another layer of incentives and necessity for China to fme-tune its domestic fiscal and taxation legal framework,ranging from promotion of free trade zones,global sourcing practice and supply chain management,renegotiation of outdated tax treaty articles,more active participation in consequential overseas investments,to WTO Protocol compliance review,and international tax dispute resolution.Therefore,this article argues that,no matter the extent to which feasible,plausible or pragmatic proposals are presented,a top level architecting and a serious pursuit to upgrade citizens' livelihood must be prioritized in earnest.

  17. Taxation of United States general aviation

    Science.gov (United States)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  18. Sustainable Change Sequence: a framework for developing behavior change interventions for patients with long-term conditions

    OpenAIRE

    Elwyn, Glyn; Marrin, Katy; Frosch, Dominick; White, James

    2014-01-01

    Objective\\ud \\ud Interactive interventions are increasingly advocated to support behavior change for patients who have long-term conditions. Such interventions are most likely to achieve behavior change when they are based on appropriate theoretical frameworks. Developers of interventions are faced with a diverse set of behavioral theories that do not specifically address intervention development. The aim of our work was to develop a framework to guide the developers of interactive healthcare...

  19. INCOME TAXATION VERSUS MANAGERIAL DECISIONS

    OpenAIRE

    Tomasz Wo³owiec; Tomasz Skica; Anna Nedyalkova

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise’s operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  20. Income taxation versus mangerial decisions

    OpenAIRE

    Wołowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna

    2014-01-01

    Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the effectiveness of the enterprise's operations, but also its ability to conduct further activity. The paper aims at demonstrating the influence of income tax on the activity of economic entities and also on th...

  1. Mineral Taxation Policies in Developing Countries: An Application of Resource Rent Tax (L'imposition des ressources dans les pays en développement: application du concept de taxe sur la rente minière) (Políticas de impuestos a los minerales en los países en desarrollo: Aplicación del impuesto a la renta de recursos)

    OpenAIRE

    Keith F. Palmer

    1980-01-01

    The central problem of mineral taxation policy in developing countries is to establish a stable fiscal framework that, under conditions of uncertainty, both obtains a high share of mineral rent for the resource-owning country and ensures for the investor the prospect of a return on his investment commensurate with his risk. The main concern of the paper is to propose a practical fiscal framework, based on the resource rent tax concept, that meets these objectives. The resource rent tax is a p...

  2. Does corporate income taxation affect securitization? : Evidence from OECD banks

    NARCIS (Netherlands)

    Gong, Di; Hu, Shiwei; Ligthart, J.E.

    2015-01-01

    Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank’s incentive to securitize. Using a sample of OECD banks over the period 1999–2006, we find that corporate income taxation led to more securitization at banks that are constrained in funding markets,

  3. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    Science.gov (United States)

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  4. Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks

    NARCIS (Netherlands)

    Gong, D.; Ligthart, J.E.

    2013-01-01

    Abstract: Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank's incentive to securitize. Using a sample of OECD banks over the period 1999-2006, we fi nd that corporate income taxation led to more securitization at banks that are constrained in funding

  5. Socially Optimal Taxation of Alcohol: The Case of Czech Beer

    OpenAIRE

    Janda, Karel; Mikolasek, Jakub; Netuka, Martin

    2010-01-01

    The proposed paper belongs to the literature on food demand and optimal taxation and to the literature dealing with economics of alcohol production and consumption. We investigate the question of optimal taxation for the commodity whose consumption has positive and negative features both for individual consumer and for the society. The commodity we analyze is the Czech beer.

  6. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

  7. 38 CFR 6.7 - Claims of creditors, taxation.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  8. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  9. 32 CFR 643.56 - Taxation of lessee's interest.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  10. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

  11. 20 CFR 243.4 - Taxation of benefits.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  12. Explaining output volatility: The case of taxation

    DEFF Research Database (Denmark)

    Posch, Olaf

    the second moment of output growth rates without (long-run) effects on the first moment. Taking the model to the data, we exploit observed heterogeneity patterns to estimate effects of tax rates on macro volatility using panel estimation, explicitly modeling the unobserved variance process. We find a strong......This paper studies the effects of taxation on output volatility in OECD countries to shed light on the sources of observed heterogeneity over time and across countries. To this end, we derive tax effects on macro aggregates in a stochastic neoclassical model. As a result, taxes are shown to affect...... positive effects....

  13. LABOUR TAXATION: FORMAL AND INFORMAL SOLUTIONS

    Directory of Open Access Journals (Sweden)

    Ioana Maria Costea

    2012-11-01

    Full Text Available The present study aims to create a panorama of doctrinal, legal and jurisprudential solutions, which determine the heterogeneity of labour market’s fiscal hypotheses’. The study identifies a progressive series of interactions between economic and social factors, which generate at the juridical level a specific series of fiscal solutions, both traditional and innovating for the qualification and taxation of labour revenues. Heterogeneity of working forms is presently a complex, main direction in business with effects both at economic and legal level. This study provides an overview of statutory and case-law solutions for the legal classification and therefore tax classification of personal income.

  14. Taxation of entrepreneurship on the internet

    OpenAIRE

    Bicanová, Soňa

    2016-01-01

    This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) fr...

  15. Carbon-energy taxation: lessons from Europe

    DEFF Research Database (Denmark)

    This book examines carbon-energy taxation in detail and looks at tax shifting programmes for lowering other taxes. It offers extensive analysis on the basis of historical data and seeks to answer important questions for policy-making, such as: What was the impact of tax shifting for economic...... without CO2-abatement policy? The use of unique and original data, including sector-specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co-integration analysis and panel-regression techniques along with the time-series estimated macro-economic model E3ME, make...

  16. Cost Benefit Analysis of Presumptive Taxation

    OpenAIRE

    Shlomo Yitzhaki

    2007-01-01

    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. Progressive taxation and the subjective well-being of nations.

    Science.gov (United States)

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  18. Shared investment projects and forecasting errors: setting framework conditions for coordination and sequencing data quality activities.

    Science.gov (United States)

    Leitner, Stephan; Brauneis, Alexander; Rausch, Alexandra

    2015-01-01

    In this paper, we investigate the impact of inaccurate forecasting on the coordination of distributed investment decisions. In particular, by setting up a computational multi-agent model of a stylized firm, we investigate the case of investment opportunities that are mutually carried out by organizational departments. The forecasts of concern pertain to the initial amount of money necessary to launch and operate an investment opportunity, to the expected intertemporal distribution of cash flows, and the departments' efficiency in operating the investment opportunity at hand. We propose a budget allocation mechanism for coordinating such distributed decisions The paper provides guidance on how to set framework conditions, in terms of the number of investment opportunities considered in one round of funding and the number of departments operating one investment opportunity, so that the coordination mechanism is highly robust to forecasting errors. Furthermore, we show that-in some setups-a certain extent of misforecasting is desirable from the firm's point of view as it supports the achievement of the corporate objective of value maximization. We then address the question of how to improve forecasting quality in the best possible way, and provide policy advice on how to sequence activities for improving forecasting quality so that the robustness of the coordination mechanism to errors increases in the best possible way. At the same time, we show that wrong decisions regarding the sequencing can lead to a decrease in robustness. Finally, we conduct a comprehensive sensitivity analysis and prove that-in particular for relatively good forecasters-most of our results are robust to changes in setting the parameters of our multi-agent simulation model.

  19. Shared Investment Projects and Forecasting Errors: Setting Framework Conditions for Coordination and Sequencing Data Quality Activities

    Science.gov (United States)

    Leitner, Stephan; Brauneis, Alexander; Rausch, Alexandra

    2015-01-01

    In this paper, we investigate the impact of inaccurate forecasting on the coordination of distributed investment decisions. In particular, by setting up a computational multi-agent model of a stylized firm, we investigate the case of investment opportunities that are mutually carried out by organizational departments. The forecasts of concern pertain to the initial amount of money necessary to launch and operate an investment opportunity, to the expected intertemporal distribution of cash flows, and the departments’ efficiency in operating the investment opportunity at hand. We propose a budget allocation mechanism for coordinating such distributed decisions The paper provides guidance on how to set framework conditions, in terms of the number of investment opportunities considered in one round of funding and the number of departments operating one investment opportunity, so that the coordination mechanism is highly robust to forecasting errors. Furthermore, we show that—in some setups—a certain extent of misforecasting is desirable from the firm’s point of view as it supports the achievement of the corporate objective of value maximization. We then address the question of how to improve forecasting quality in the best possible way, and provide policy advice on how to sequence activities for improving forecasting quality so that the robustness of the coordination mechanism to errors increases in the best possible way. At the same time, we show that wrong decisions regarding the sequencing can lead to a decrease in robustness. Finally, we conduct a comprehensive sensitivity analysis and prove that—in particular for relatively good forecasters—most of our results are robust to changes in setting the parameters of our multi-agent simulation model. PMID:25803736

  20. Shared investment projects and forecasting errors: setting framework conditions for coordination and sequencing data quality activities.

    Directory of Open Access Journals (Sweden)

    Stephan Leitner

    Full Text Available In this paper, we investigate the impact of inaccurate forecasting on the coordination of distributed investment decisions. In particular, by setting up a computational multi-agent model of a stylized firm, we investigate the case of investment opportunities that are mutually carried out by organizational departments. The forecasts of concern pertain to the initial amount of money necessary to launch and operate an investment opportunity, to the expected intertemporal distribution of cash flows, and the departments' efficiency in operating the investment opportunity at hand. We propose a budget allocation mechanism for coordinating such distributed decisions The paper provides guidance on how to set framework conditions, in terms of the number of investment opportunities considered in one round of funding and the number of departments operating one investment opportunity, so that the coordination mechanism is highly robust to forecasting errors. Furthermore, we show that-in some setups-a certain extent of misforecasting is desirable from the firm's point of view as it supports the achievement of the corporate objective of value maximization. We then address the question of how to improve forecasting quality in the best possible way, and provide policy advice on how to sequence activities for improving forecasting quality so that the robustness of the coordination mechanism to errors increases in the best possible way. At the same time, we show that wrong decisions regarding the sequencing can lead to a decrease in robustness. Finally, we conduct a comprehensive sensitivity analysis and prove that-in particular for relatively good forecasters-most of our results are robust to changes in setting the parameters of our multi-agent simulation model.

  1. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

  2. Computational framework for risk-based planning of inspections, maintenance, and condition monitoring using discrete Bayesian networks

    DEFF Research Database (Denmark)

    Nielsen, Jannie Sønderkær; Sørensen, John Dalsgaard

    2018-01-01

    This paper presents a computational framework for risk-based planning of inspections and repairs for deteriorating components. Two distinct types of decision rules are used to model decisions: simple decision rules that depend on constants or observed variables (e.g. inspection outcome...... expecte d life-cycle costs. For advanced decision rules, simulations are performed to estimate the expected costs, and dBNs are used within the simulations for decision-making. Information from inspections and condition monitoring are included if available. An example in the paper demonstrates...... the framework and the implemented strategies and decision rules, including various types of condition-based maintenance. The strategies using advanced decision rules lead to reduced costs compared to the simple decision rules when condition monitoring is applied, and the value of condition monitoring...

  3. Capital Taxation Tendencies in Ukraine and in the World

    Directory of Open Access Journals (Sweden)

    Danilov Оleksandr D.

    2014-03-01

    Full Text Available The goal of the article is analysis of the world and domestic tendencies of capital taxation and justification of directions of improvement of capital taxation in Ukraine. The study was carried out with division of taxation of human and material capital. Taxation of human capital in Ukraine is moderate, compared to OECD countries, however, its main load lies on employers, unlike in OECD countries, where it is distributed proportionally between employers and employees. Taking into account a high level of shadow income of the citizens, it is too early to perform this re-distribution in Ukraine, that is why it is expedient to reduce rates of the single social contribution by employers, at the same time increasing the level of natural resources taxation, which, in Ukraine, is one of the lowest in the world. Ukraine, compared to OECD countries, is characterised with a higher level of profit taxation, which has a negative impact on increasing own capital and restoration of fixed assets. Taking into account tendencies to reduction of both standard and implicit rates of profit tax abroad, we offer to develop a mechanism of reduction of the implicit profit tax rate through improvement of the mechanism of charging depreciation and strengthening regulating effects of the profit tax on profit in the context of restoration of the fixed assets. The prospect of further studies is justification of proposals regarding changing the mechanisms of charging depreciation and profit taxation preferences.

  4. The politics of carbon taxation - how varieties of policy style matter

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2018-01-01

    that the share of fossil fuels in the energy mix defines the room for such taxes, nor does it point to a strong role for political partisanship. Rather, it is deep-seated patterns of national policy styles with neo-corporatist traits, providing a protective device for the open economies of small countries, which...... condition the introduction of carbon taxes. The associated routines of decision-making offer coordination mechanisms for proactive macroeconomic policies in which carbon taxation can find a place. Parliamentary democracies with proportional representation, as are common in the smaller countries, provide...... access to the government for political parties that pursue carbon taxation. These in turn sensitise larger political parties to climate concerns, as they benefit from institutionalised practices and routines for problem-solving and consensus-seeking. Carbon taxes tend to get more leeway in coordinated...

  5. A macro-economic and sectoral evaluation of carbon taxation in France

    International Nuclear Information System (INIS)

    Callonnec, Gael; Reynes, Frederic; Yeddir-Tamsamani, Yasser

    2011-01-01

    This paper evaluates the macro-economic and sectoral impact of a carbon tax in France using the Three-ME model that combines two important features: (1) The model has a detailed industrial structure and detailed description of the French tax system, particularly the taxation applied to energy. (2) It has the main properties of the neo-Keynesian models because it takes into account the slow process adjustment of prices and quantifies. Our results show under certain conditions the possibility of a double economic and environmental dividends resulting from carbon taxation, for both the short and long term. Carbon tax. Neo-Keynesian macro-economic model. Sectoral analysis. Initially published in 'Revue de l'OFCE / Debats et politiques' No. 120

  6. The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2014-01-01

    Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

  7. Consumers, Industrialists and the Political Economy of Green Taxation: CO2 taxation in OECD

    DEFF Research Database (Denmark)

    Svendsen, Gert Tinggaard; Daugbjerg, Carsten; Hjøllund, Lene

    2001-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a detailed analysis of the actual design of green taxes in the OECD reveals that they are differentiated and far from this first......-best optimal design. Public choice theory suggests that an important reason this is so is that industry as a group, in contrast to households, is capable of lobbying against green taxation. The paper presents empirical findings on CO2 taxation within the OECD countries, which confirm this theoretical......) and grandfathered permit markets (in relation to organized interests) should be considered in the search for cost-effective and politically feasible instruments. Udgivelsesdato: MAY...

  8. A hierarchical spatial framework and database for the national river fish habitat condition assessment

    Science.gov (United States)

    Wang, L.; Infante, D.; Esselman, P.; Cooper, A.; Wu, D.; Taylor, W.; Beard, D.; Whelan, G.; Ostroff, A.

    2011-01-01

    Fisheries management programs, such as the National Fish Habitat Action Plan (NFHAP), urgently need a nationwide spatial framework and database for health assessment and policy development to protect and improve riverine systems. To meet this need, we developed a spatial framework and database using National Hydrography Dataset Plus (I-.100,000-scale); http://www.horizon-systems.com/nhdplus). This framework uses interconfluence river reaches and their local and network catchments as fundamental spatial river units and a series of ecological and political spatial descriptors as hierarchy structures to allow users to extract or analyze information at spatial scales that they define. This database consists of variables describing channel characteristics, network position/connectivity, climate, elevation, gradient, and size. It contains a series of catchment-natural and human-induced factors that are known to influence river characteristics. Our framework and database assembles all river reaches and their descriptors in one place for the first time for the conterminous United States. This framework and database provides users with the capability of adding data, conducting analyses, developing management scenarios and regulation, and tracking management progresses at a variety of spatial scales. This database provides the essential data needs for achieving the objectives of NFHAP and other management programs. The downloadable beta version database is available at http://ec2-184-73-40-15.compute-1.amazonaws.com/nfhap/main/.

  9. Avoidance of international double taxation. Taxation of business profits in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

  10. Impact on Sensex of Scrapping Double Taxation of Dividends

    OpenAIRE

    Ragunathan V; Varma, Jayanth R.

    1997-01-01

    The taxation of dividends has generated an active debate in recent months in the media. While the industry representatives have been critical of the double taxation of dividends, the Government seems to be questioning the very premise that dividends are double taxed in India. The argument that scrapping the double taxation of dividends will give the Sensex a much needed boost seems to have tilted the scales. What will be the impact of scrapping of dividend tax on Sensex? One finds that the st...

  11. Beyond taxation: Discourse around energy policy in Japan

    International Nuclear Information System (INIS)

    Endo, Takahiro; Tsuboyama, Yuki; Hara, Yoritoshi

    2016-01-01

    Energy policy literature tends to emphasise the impact of taxation on energy preference. However, the present case concerning extremely low acceptance of diesel cars in Japan could not be explained by taxation. As a possible factor, the paper sheds light upon discourse around the energy policy. The policy aimed to characterise diesel technology as emitting particulate matter and nitrogen oxide (NOx). The paper contributes to extending the existing understanding of the role of public policy by embracing the linguistic interactions complemented by visualisation. - Highlights: • Taxation cannot explain extremely low acceptance of diesel fuelled cars in Japan. • Explore meaning attachment process. • Complementarity between cost-benefit evaluation and meaning attachment.

  12. Optimum commodity taxation with a non-renewable resource

    DEFF Research Database (Denmark)

    Daubanes, Julien Xavier; Lasserre, Pierre

    2017-01-01

    We examine optimum commodity taxation (OCT), including the taxation of non-renewable resources (NRRs), by a government that needs to rely on commodity taxes to raise revenues. NRRs should be taxed at higher rates than otherwise-identical conventional commodities, according to an augmented, dynamic...... formulas can directly be used to indicate how Pigovian taxation of carbon NRRs should be increased in the presence of public-revenue needs, as illustrated in a numerical example. We show that NRR substitutes and complements should receive a particular tax treatment. Finally, in a NRR-importing economy...

  13. The public choice problem of green taxation: The case of CO2 taxation in OECD

    International Nuclear Information System (INIS)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-01-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO 2 taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO 2 tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs

  14. Taxation and petroleum exploration and production contracts. Adapting to the market

    International Nuclear Information System (INIS)

    Bret, N.

    1999-01-01

    The contractual and fiscal framework of exploration and production activity is an essential factor in the host countries' oil and gas policy and in the investment strategy of international oil and gas companies. Since the counter-shock in 1986, a number of countries have gradually modified the terms of their exploration and production contracts and taxation systems to meet the new requirements of the industry and to continue promoting capital investment. This also concerns investment in producing fields, in new deep sea areas and in the production of heavy crudes

  15. Toward consensus on self-management support: the international chronic condition self-management support framework.

    Science.gov (United States)

    Mills, Susan L; Brady, Teresa J; Jayanthan, Janaki; Ziabakhsh, Shabnam; Sargious, Peter M

    2017-12-01

    Self-management support (SMS) initiatives have been hampered by insufficient attention to underserved and disadvantaged populations, a lack of integration between health, personal and social domains, over emphasis on individual responsibility and insufficient attention to ethical issues. This paper describes a SMS framework that provides guidance in developing comprehensive and coordinated approaches to SMS that may address these gaps and provides direction for decision makers in developing and implementing SMS initiatives in key areas at local levels. The framework was developed by researchers, policy-makers, practitioners and consumers from 5 English-speaking countries and reviewed by 203 individuals in 16 countries using an e-survey process. While developments in SMS will inevitably reflect local and regional contexts and needs, the strategic framework provides an emerging consensus on how we need to move SMS conceptualization, planning and development forward. The framework provides definitions of self-management (SM) and SMS, a collective vision, eight guiding principles and seven strategic directions. The framework combines important and relevant SM issues into a strategic document that provides potential value to the SMS field by helping decision-makers plan SMS initiatives that reflect local and regional needs and by catalyzing and expanding our thinking about the SMS field in relation to system thinking; shared responsibility; health equity and ethical issues. The framework was developed with the understanding that our knowledge and experience of SMS is continually evolving and that it should be modified and adapted as more evidence is available, and approaches in SMS advance. © The Author 2016. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  16. Adam Smith on public expenditure and taxation

    Directory of Open Access Journals (Sweden)

    Maurício C. Coutinho

    2009-05-01

    Full Text Available This paper presents Adam Smith’s view on taxation and public expenditure, by means of an almost literal reading of the Wealth of Nations famous passages on the “duties of the sovereign” and on the “maxims of taxation”. Contrarily to the commonest usage of these passages, we will show that their core is the preoccupation with the public expenditure soaring and the defence of decentralisation. Furthermore – and also contrarily to the existing interpretations – we defend the non-existence of any contradiction between Smith’s income and price theory (and the incidence hypothesis, provided due attention is paid to the guiding role of the “maxims”.

  17. Effects of heritage taxation in Danish forestry

    DEFF Research Database (Denmark)

    Meilby, Henrik; Thorsen, Bo Jellesmark; Nord-Larsen, Thomas

    2014-01-01

    In this study we investigate the effects of heritage taxation rules on the economic performance of forestry and, more importantly, on decision making at the forest property level. In Denmark, when a property is handed over from one generation to the next, a heritage tax has to be paid. Apart from...... this, there is also a tax on the revenue caused by increase in property value during the ownership period. We analyse how the rotation age in model forest properties with given species composition and initial age structure is affected by these two taxes for a planned generational change every 30 years......, compared to an unplanned change and a reference model with no tax on heritage or property value increase (or no change of ownership). As the point of departure we apply model properties including 1000 ha of forest and with species compositions representative for different regions in Denmark. This allows us...

  18. A framework for sourcing of evaporation between saturated and unsaturated zone in bare soil condition

    NARCIS (Netherlands)

    Balugani, E.; Lubczynski, M.W.; Metselaar, Klaas

    2016-01-01

    Sourcing subsurface evaporation (Ess) into groundwater (Eg) and unsaturated zone (Eu) components has received little scientific attention so far, despite its importance in water management and agriculture. We propose a novel sourcing framework, with its

  19. A framework for sourcing of evaporation between saturated and unsaturated zone in bare soil condition

    NARCIS (Netherlands)

    Balugani, E.; Lubczynski, M.; Metselaar, K.A.

    2016-01-01

    Sourcing subsurface evaporation (Ess) into groundwater (Eg) and unsaturated zone (Eu) components has received little scientific attention so far, despite its importance in water management and agriculture. We propose a novel sourcing framework, with its implementation in dedicated post-processing

  20. Microporous metal-organic framework with potential for carbon dioxide capture at ambient conditions

    NARCIS (Netherlands)

    Xiang, S.C.; He, Y.; Zhang, Z.; Wu, H.; Zhou, W.; Krishna, R.; Chen, B.

    2012-01-01

    Carbon dioxide capture and separation are important industrial processes that allow the use of carbon dioxide for the production of a range of chemical products and materials, and to minimize the effects of carbon dioxide emission. Porous metal-organic frameworks are promising materials to achieve

  1. Hydrogeologic framework and groundwater conditions of the Ararat Basin in Armenia

    Science.gov (United States)

    Valder, Joshua F.; Carter, Janet M.; Medler, Colton J.; Thompson, Ryan F.; Anderson, Mark T.

    2018-01-17

    Armenia is a landlocked country located in the mountainous Caucasus region between Asia and Europe. It shares borders with the countries of Georgia on the north, Azerbaijan on the east, Iran on the south, and Turkey and Azerbaijan on the west. The Ararat Basin is a transboundary basin in Armenia and Turkey. The Ararat Basin (or Ararat Valley) is an intermountain depression that contains the Aras River and its tributaries, which also form the border between Armenia and Turkey and divide the basin into northern and southern regions. The Ararat Basin also contains Armenia’s largest agricultural and fish farming zone that is supplied by high-quality water from wells completed in the artesian aquifers that underlie the basin. Groundwater constitutes about 40 percent of all water use, and groundwater provides 96 percent of the water used for drinking purposes in Armenia. Since 2000, groundwater withdrawals and consumption in the Ararat Basin of Armenia have increased because of the growth of aquaculture and other uses. Increased groundwater withdrawals caused decreased springflow, reduced well discharges, falling water levels, and a reduction of the number of flowing artesian wells in the southern part of Ararat Basin in Armenia.In 2016, the U.S. Geological Survey and the U.S. Agency for International Development (USAID) began a cooperative study in Armenia to share science and field techniques to increase the country’s capabilities for groundwater study and modeling. The purpose of this report is to describe the hydrogeologic framework and groundwater conditions of the Ararat Basin in Armenia based on data collected in 2016 and previous hydrogeologic studies. The study area includes the Ararat Basin in Armenia. This report was completed through a partnership with USAID/Armenia in the implementation of its Science, Technology, Innovation, and Partnerships effort through the Advanced Science and Partnerships for Integrated Resource Development program and associated

  2. Building a measurement framework of burden of treatment in complex patients with chronic conditions: a qualitative study.

    Science.gov (United States)

    Eton, David T; Ramalho de Oliveira, Djenane; Egginton, Jason S; Ridgeway, Jennifer L; Odell, Laura; May, Carl R; Montori, Victor M

    2012-01-01

    Burden of treatment refers to the workload of health care as well as its impact on patient functioning and well-being. We set out to build a conceptual framework of issues descriptive of burden of treatment from the perspective of the complex patient, as a first step in the development of a new patient-reported measure. We conducted semistructured interviews with patients seeking medication therapy management services at a large, academic medical center. All patients had a complex regimen of self-care (including polypharmacy), and were coping with one or more chronic health conditions. We used framework analysis to identify and code themes and subthemes. A conceptual framework of burden of treatment was outlined from emergent themes and subthemes. Thirty-two patients (20 female, 12 male, age 26-85 years) were interviewed. Three broad themes of burden of treatment emerged including: the work patients must do to care for their health; problem-focused strategies and tools to facilitate the work of self-care; and factors that exacerbate the burden felt. The latter theme encompasses six subthemes including challenges with taking medication, emotional problems with others, role and activity limitations, financial challenges, confusion about medical information, and health care delivery obstacles. We identified several key domains and issues of burden of treatment amenable to future measurement and organized them into a conceptual framework. Further development work on this conceptual framework will inform the derivation of a patient-reported measure of burden of treatment.

  3. Gender and Taxation : Improving Revenue Generation and Social ...

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

    As countries pursue the twin objectives of economic growth and poverty reduction, ... research project will investigate gender biases in taxation in six countries (Argentina, ... L'appel des bourses de recherche du CRDI pour 2018 est lancé.

  4. The petroleum taxation in France; La fiscalite petroliere en France

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-09-15

    This document details the french specificities of taxation concerning the petroleum products: the TIPP. It shows how this policy acts upon the petroleum products consumption behavior and how it allows the financing of the decentralization. (A.L.B.)

  5. Studying Alcohol Pricing and Taxation Policies in India | IDRC ...

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

    The research team will study trends in alcohol taxation and pricing policies across 10 ... Sample Survey Office of India and the 10 state excise tax departments. ... International Water Resources Association, in close collaboration with IDRC, ...

  6. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    Advances in information technology have improved the administrative feasibility of redistribution based on lifetime earnings recorded at the time of retirement. We study optimal lifetime income taxation and social insurance in an economy in which redistributive taxation and social insurance serve......-transfer system does not provide full disability insurance. By offering imperfect insurance and structuring disability benefits so as to enable workers to insure against disability by working harder, social insurance is designed to offset the distortionary impact of the redistributive labor income tax on labor...... to insure (ex ante) against skill heterogeneity as well as disability risk. Optimal disability benefits rise with previous earnings so that public transfers depend not only on current earnings but also on earnings in the past. Hence, lifetime taxation rather than annual taxation is optimal. The optimal tax...

  7. Taxation in Cesee Countries – Similarities and Differences

    Directory of Open Access Journals (Sweden)

    Comaniciu Carmen

    2015-12-01

    Full Text Available The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

  8. Taxation, business environment and FDI location in OECD countries

    Czech Academy of Sciences Publication Activity Database

    Hájková, Dana; Nicoletti, G.; Vartia, L.; Yoo, K.-Y.

    Č. 502 (2006), s. 1-33 Institutional research plan: CEZ:AV0Z70850503 Keywords : taxation * business environment * foreign direct investment Subject RIV: AH - Economics http://www.oecd.org/eco/working_papers

  9. Synthesis of Evidence for Tobacco Taxation Policy Reform in West ...

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

    Existing evidence shows that tobacco taxation policies, when they make tobacco ... annual conference of McGill's Institute for the Study of International Development. ... In this ROSSA bulletin: Meet Kathryn Toure, the new regional director of ...

  10. Privacy, Time Consistent Optimal Labour Income Taxation and Education Policy

    OpenAIRE

    Konrad, Kai A.

    1999-01-01

    Incomplete information is a commitment device for time consistency problems. In the context of time consistent labour income taxation privacy reduces welfare losses and increases the effectiveness of public education as a second best policy.

  11. Redistributive income taxation under outsourcing and foreign direct investment

    OpenAIRE

    Aronsson, Thomas; Koskela, Erkki

    2010-01-01

    This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for, domestic labor.

  12. 75 FR 28023 - Solicitation of Written Comments on Draft HHS Strategic Framework on Multiple Chronic Conditions

    Science.gov (United States)

    2010-05-19

    ..., heart disease, arthritis, diabetes, mental health conditions, and chronic respiratory infections. As the number of chronic conditions in an individual increases, the risks of the following outcomes also increase: Mortality, poor functional status, unnecessary hospitalizations, adverse drug events, duplicative...

  13. Progressive taxation as a tool for providing the budget system stability

    Directory of Open Access Journals (Sweden)

    Margarita A. Vakhtina

    2016-01-01

    Full Text Available Objective to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socioeconomic stability of the country in 2016. Methods comparative and dynamic analysis classification and typology description and measurements including using the tools of institutional Economics the data were interpreted using tables. Results it is shown that due to the lack of financial resources the government has to make unpopular decisions that reduce the level of social support of the population for the near future. The adopted laws stipulating the principles of address character and needs when providing regional measures of social support increase the risks of poverty and inequality. The analysis has been made of the ranking position of Russia and member countries of the Organization for Economic Cooperation and Development in terms of GDP per capita human development index and quality of life index. The article grounds the need for institutional change to facilitate transition to progressive taxation and redistribution of the tax burden from the poor and middle classes to the super rich. The flat personal income tax rate has not led to the desired results of growing tax revenues in the budget. Russia is still among the top ten states with the largest tax evasion losses. The weak redistributive mechanisms including a flat scale of personal income tax regressive social security contributions and low property taxes lead to stagnation inequality underfunding of education and health. Scientific novelty the article proves the conclusion about need of institutional transformations associated with changing the current tax policy priorities. The transition to a progressive scale of income and wealth taxation promotes the transfer of tax burden from the middle and poor to the rich. These measures can provide a double economic effect. On the one hand the principle of effective taxation

  14. On the equivalence between progressive taxation and inequality reduction

    OpenAIRE

    JU, Biung-Ghi; MORENO-TERNERO, Juan D.

    2007-01-01

    We establish the precise connections between progressive taxation and inequality reduction, in a setting where the level of tax revenue to be raised is endogenously fixed and tax schemes are balanced. We show that, in contrast with the traditional literature on taxation, the equivalence between inequality reduction and the combination of progressivity and income order preservation does not always hold in this setting. However, we show that, among rules satisfying consistency and, either reven...

  15. Lifetime income inequality with taxation and public benefits

    OpenAIRE

    Kemptner, Daniel; Haan, Peter; Prowse, Victoria

    2016-01-01

    In this paper, we show how taxation, unemployment insurance, welfare, disability benefits and public pensions affect the inequality of lifetime income. Using results from a dynamic life-cycle model estimated using German panel data, we show that taxation and public benefits combined reduce the inequality of lifetime income, measured by the Gini coefficient, by 22\\%. Pensions only slightly reduce inequality in lifetime income. Welfare benefits, meanwhile, make persistent transfers to individua...

  16. Do international tax relations impede a shift towards expenditure taxation?

    OpenAIRE

    Genser, Bernd

    1990-01-01

    The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise tax...

  17. Energy taxation policy in the European Union: the hydrogen case

    International Nuclear Information System (INIS)

    Chernyavs'ka, L.; Gulli, F.; Lanfranconi, C.

    2006-01-01

    The paper proceeds as follows. Section 2 describes the state of art of the taxation policy on hydrogen in EU Countries. Section 3 describes the methodology used in this paper. Section 4 compares the external costs of the different motor fuel cycles. Section 5 deals with the problem of energy taxation describing a proposal for European energy tax harmonisation based on the internalisation of external costs. Finally, section 6 resumes the main results of the analysis

  18. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2014-01-01

    The development of the welfare state in the Western economies between 1930 and 1990 coincided with a puzzling pattern in the taxation of top incomes. Effective tax rates at the top increased sharply but then gradually decreased, even as social transfers continued rising. We propose a new theory of the development of the welfare state to explain these facts. Our main insight is that social insurance and top income taxation are substitutes for averting social confl?ict. We emphasize the role of...

  19. Digital Economy: The Future of International Taxation of Business Income

    OpenAIRE

    Baumann, Anton

    2017-01-01

    The subject of the thesis is to make an assessment on the situation of the international taxation of business income in a digitalized economy. It has long been obvious that existing international tax rules, especially the Permanent Establishment, is outdated and unfit to allocate taxation right between states in the digital economic era. As economic development has continued, tax development has stagnated. The question of the thesis becomes: what are the possible solutions to this issue? The ...

  20. European Administrative Cooperation in the Field of Taxation

    OpenAIRE

    Florin TUDOR

    2012-01-01

    The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to exam...

  1. Taxation of Financial Intermediation Activities in Hong Kong

    OpenAIRE

    Jack M. Mintz; Stephen R. Richardson

    2001-01-01

    This paper discusses issues related to the taxation of financial intermediation in Hong Kong in the context of Hong Kong's position as a major regional financial centre. It first provides some background analysis as to the definition of financial intermediation and identification of the providers of financial services. This is then followed by a discussion of the principles of taxation applicable to financial intermediation, including a comparison of income taxes to consumption taxes. Some sp...

  2. Efficiency of Decoupled Farm Programs under Distortionary Taxation

    OpenAIRE

    GianCarlo Moschini; Paolo Sckokai

    1994-01-01

    When lump-sum taxation is not feasible, decoupled transfers to farmers (which require raising government revenue) will entail welfare loss somewhere in the economy. Assuming the government's objective is to assure a given welfare level for farmers, we show that when decoupling is possible, free trade is always superior to some tariff protection for a small country, even under Distortionary taxation. As expected, for a large country there is scope for an optimal tariff policy that improves the...

  3. European Union Harmonized Excise Taxation : Occasional Importation Process

    OpenAIRE

    Tanhua, Taina

    2013-01-01

    This thesis was written with the intent to compile the information related to occasional importation process and European Union harmonized taxation into a single package. The process is based on European Union legislation and the aim of it is to unify the taxation within the internal market area. The national excise duties are not part of the occasional importation process but are partly linked to it. The first part of the thesis discusses the occasional importation of goods subject to ha...

  4. Taxation, Corporate Financial Policy and the Cost of Capital

    OpenAIRE

    Alan J. Auerbach

    1982-01-01

    The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of capital,taking full account of important issues that arise independently from the question of taxation. Included in the analysis is a discussion of empirical findings about the interaction of inflation...

  5. Taxation and regulation of uranium mining in Canada

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety

  6. Financial system and taxation: the role in the economy

    OpenAIRE

    Taha, Roshaiza

    2017-01-01

    The relationship between the financial system (specifically stock market development) and economic growth has been an important issue of debate. A well-functioning financial system can affect economic growth through the improvement of capital productivity and the efficient allocation of resources. The role of taxation as a major determinant of an active financial system and strong economic growth also becomes of interest to the researcher. Taxation through policy and revenue collection seems ...

  7. 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.

  8. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    Science.gov (United States)

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. © Copyright 2015 by the American Board of Family Medicine.

  9. CHOOSING BETWEEN DIRECT TAXATION OR INDIRECT TAXATION AS PRIME FISCAL TOOL WITHIN ROMANIA’S ECONOMY OF TODAY

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-02-01

    Full Text Available This paper focuses on a central issue of fiscal policy applied anywhere in the world of market economies: the problem to determine which type of taxation, direct taxation or indirect taxation, is better suited to assure maximum efficiency for fiscal policy applied in Romania. Mathematics proves to be a very useful tool in this case too, given it is applied through a sound economic and logical reasoning, with important results. In other words, it is applied in order for this paper not only to state which type of taxation must be used preponderantly in Romania, especially today, in times of continuous economic and financial crisis, but, especially, to compute how to use it, in long term, not in the least to alleviate effects of economic crisis, and, why not, curb economic crisis itself.

  10. A Systematic Review Exploring the Social Cognitive Theory of Self-Regulation as a Framework for Chronic Health Condition Interventions.

    Science.gov (United States)

    Tougas, Michelle E; Hayden, Jill A; McGrath, Patrick J; Huguet, Anna; Rozario, Sharlene

    2015-01-01

    Theory is often recommended as a framework for guiding hypothesized mechanisms of treatment effect. However, there is limited guidance about how to use theory in intervention development. We conducted a systematic review to provide an exemplar review evaluating the extent to which use of theory is identified and incorporated within existing interventions. We searched electronic databases PubMed, PsycINFO, CENTRAL, and EMBASE from inception to May 2014. We searched clinicaltrials.gov for registered protocols, reference lists of relevant systematic reviews and included studies, and conducted a citation search in Web of Science. We included peer-reviewed publications of interventions that referenced the social cognitive theory of self-regulation as a framework for interventions to manage chronic health conditions. Two reviewers independently assessed articles for eligibility. We contacted all authors of included studies for information detailing intervention content. We describe how often theory mechanisms were addressed by interventions, and report intervention characteristics used to address theory. Of 202 articles that reported using the social cognitive theory of self-regulation, 52% failed to incorporate self-monitoring, a main theory component, and were therefore excluded. We included 35 interventions that adequately used the theory framework. Intervention characteristics were often poorly reported in peer-reviewed publications, 21 of 35 interventions incorporated characteristics that addressed each of the main theory components. Each intervention addressed, on average, six of eight self-monitoring mechanisms, two of five self-judgement mechanisms, and one of three self-evaluation mechanisms. The self-monitoring mechanisms 'Feedback' and 'Consistency' were addressed by all interventions, whereas the self-evaluation mechanisms 'Self-incentives' and 'External rewards' were addressed by six and four interventions, respectively. The present review establishes that

  11. Did you say reference conditions? Ecological and socio-economic perspectives on the European Water Framework Directive

    International Nuclear Information System (INIS)

    Bouleau, Gabrielle; Pont, Didier

    2015-01-01

    Highlights: • Reference conditions refer to a stable state, ignoring non-linear and chaotic changes. • References were needed to set legally binding standards. • The DPSIR framework is based on a mitigation logic, which implies a stable reference. • Human activities do not equate pressures; Humans can create landscapes and ecosystems. • Setting goals for restoration requires a more adaptive management. - Abstract: Reference conditions are a key concept in the European Water Framework Directive (WFD). The WFD stipulates that the ecological status of a given water body shall be assessed by quantifying the deviation from a set of reference conditions that represent the stable state of an ecosystem in the absence of significant human disturbance. This concept is subject to criticism from several authors, particularly because underlying ecological concepts are weak and the distinction between natural variability and the effects of anthropogenic activities on ecosystem function will become increasingly artificial. In this paper, a sociologist and an aquatic ecologist examine the origin, successes and limits of the reference conditions concept and raise important questions about applying this concept in practice. We argue that this concept fitted specific needs from different institutions and stakeholders which promoted the WFD. Monitoring practices using this concept require some adaptations. Setting goals for restoration based on reference conditions is more problematic. A more adaptive management approach would be wiser

  12. 'I am an Intensive Guy': The Possibility and Conditions of Reconciliation Through the Ecological Intensification Framework.

    Science.gov (United States)

    Levain, Alix; Vertès, Françoise; Ruiz, Laurent; Delaby, Luc; Gascuel-Odoux, Chantal; Barbier, Marc

    2015-11-01

    The need for better conciliation between food production and environmental protection calls for new conceptual approaches in agronomy. Ecological intensification (EI) is one of the most encouraging and successful conceptual frameworks for designing more sustainable agricultural systems, though relying upon semantic ambivalences and epistemic tensions. This article discusses abilities and limits of the EI framework in the context of strong social and environmental pressure for agricultural transition. The purpose is thus to put EI at stake in the light of the results of an interdisciplinary and participatory research project that explicitly adopted EI goals in livestock semi-industrialized farming systems. Is it possible to maintain livestock production systems that are simultaneously productive, sustainable, and viable and have low nitrate emissions in vulnerable coastal areas? If so, how do local stakeholders use these approaches? The main steps of the innovation process are described. The effects of political and social dynamics on the continuity of the transition process are analyzed, with a reflexive approach. This experiment invites one to consider that making EI operational in a context of socio-technical transition toward agroecology represents system innovation, requiring on-going dialogue, reflexivity, and long-term involvement by researchers.

  13. `I am an Intensive Guy': The Possibility and Conditions of Reconciliation Through the Ecological Intensification Framework

    Science.gov (United States)

    Levain, Alix; Vertès, Françoise; Ruiz, Laurent; Delaby, Luc; Gascuel-Odoux, Chantal; Barbier, Marc

    2015-11-01

    The need for better conciliation between food production and environmental protection calls for new conceptual approaches in agronomy. Ecological intensification (EI) is one of the most encouraging and successful conceptual frameworks for designing more sustainable agricultural systems, though relying upon semantic ambivalences and epistemic tensions. This article discusses abilities and limits of the EI framework in the context of strong social and environmental pressure for agricultural transition. The purpose is thus to put EI at stake in the light of the results of an interdisciplinary and participatory research project that explicitly adopted EI goals in livestock semi-industrialized farming systems. Is it possible to maintain livestock production systems that are simultaneously productive, sustainable, and viable and have low nitrate emissions in vulnerable coastal areas? If so, how do local stakeholders use these approaches? The main steps of the innovation process are described. The effects of political and social dynamics on the continuity of the transition process are analyzed, with a reflexive approach. This experiment invites one to consider that making EI operational in a context of socio-technical transition toward agroecology represents system innovation, requiring on-going dialogue, reflexivity, and long-term involvement by researchers.

  14. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

    OpenAIRE

    Jack M. MINTZ

    1982-01-01

    The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

  15. Theoretical framework on selected core issues on conditions for productive learning in networked learning environments

    DEFF Research Database (Denmark)

    Dirckinck-Holmfeld, Lone; Svendsen, Brian Møller; Ponti, Marisa

    The report documents and summarises the elements and dimensions that have been identified to describe and analyse the case studies collected in the Kaleidoscope Jointly Executed Integrating Research Project (JEIRP) on Conditions for productive learning in network learning environments.......The report documents and summarises the elements and dimensions that have been identified to describe and analyse the case studies collected in the Kaleidoscope Jointly Executed Integrating Research Project (JEIRP) on Conditions for productive learning in network learning environments....

  16. Taxation of carbon intensive imported products

    International Nuclear Information System (INIS)

    De La Fuente Sanchez, C.; Dubilly, A.L.; Lescal, N.

    2010-01-01

    It is one of the greatest challenges of our time to make the link between development issues and climate change actions. The EU has committed itself, throughout the Kyoto Protocol and the current negotiation mechanisms, to reduce its emissions of greenhouse gas, but the question is still pending on the possible ways to have those efforts harmonized globally, and in particular with developing countries. Why not set taxation on carbon intensive products imported, ted, in the European Union, from countries that do not provide 'green' guarantees in their fabrication process? We begin this study with a thorough analysis of the ins and outs of the carbon tax. On the one hand, it is a good way of adjusting prices and rectifying a competition distortion between those paying or their emissions and those exempted of constraints. On the other hand, one can ask oneself if it is fair to discriminate developing countries when they need growth and better living standards. After going through the legal issues in which this debate is imbricated, the third and last part of this study investigates the possible implementation issues in terms of tax level and of benefits' generation and use. This study illustrates the complexity of reuniting particular interests and global interests on global warming, as well as the complexity of sharing responsibilities on a fair way between industrialized and developing countries on climate change issues. The challenge is big and complex yet it is worth the effort. (authors)

  17. The important role of energy taxation

    International Nuclear Information System (INIS)

    Austvik, Ole Gunnar

    2003-01-01

    This is a discussion of the importance of energy taxation in EU countries. Although natural gas is the most environmentally friendly of the fossil fuels, its use may be taxed far harder in the future. The price effects of such a development are discussed. The increasing taxes on oil products which has taken place in the OECD area may come to slow down if competing economies elsewhere do not follow the same policy. The challenge is particularly coming from the new economies in Asia, included the giants China and India, which now have far larger economic growth than the OECD area with a corresponding increased energy consumption. Strong competition may develop both in the markets for products and in the market for factor inputs (energy), so that taxes within the OECD area no longer can be increased but must be lowered. This may also happen if the oil price is high over some time. As far as taxes on natural gas in the European gas market is concerned, the large industrial users will face a regional competitive situation for natural gas as an input factor, while they are globally in a competitive situation for oil as an input factor. In product markets, this industry competes globally in the same way, as does industry that uses oil. This may lead to European countries wishing to tax the use of natural gas in the consumer sector harder than gas for industry and the production of electricity

  18. The impact of taxation on Aboriginal ventures

    International Nuclear Information System (INIS)

    Ranson, J.P.

    1999-01-01

    The paper covers several key objectives including: sheltering income and assets owned by Bands from taxation; structuring businesses so that taxes are minimized at the outset; maintaining and managing business operations so as to ensure taxes continue to be minimized; and shifting permissible deductions to non-Aboriginal business partners (whenever possible) without infringing upon the rights Indians are entitled to under Section 87 of the Indian Act. The paper does not consider exploiting the rights or assets of Indians, rather it is about willing and cooperative business partners who are able to take advantage of a unique situation so that various levels of government do not get a bigger slice of the pie. It is important to remember that if one partner needs more cash to pay taxes, all partners suffer, because there is less cash available to reinvest in the business. Most First Nations and Aboriginal people maintain that taxes do not apply to them because various levels of government have no jurisdiction over them. The paper does not dispute this claim, rather while the issue of self-government and related jurisdictions issues are being resolved, it is still important to focus on using the status quo in minimizing taxes for Aboriginal businesses. The paper considers: the various taxes requiring consideration; the impact of other legislation and agreements; the various business structures and their treatment; and how to find the best structure for each business

  19. Petroleum taxation under uncertainty - contingent claims

    International Nuclear Information System (INIS)

    Lund, D.

    1990-01-01

    A workable method for the analysis of incentive effects of petroleum taxes under uncertainty is presented. The main advantage of the method is that it concludes with a single number for the after-tax value of any development plan, and thus allows for a quantification of incentive effects for any given description of production possibilities. It is, however, not possible to describe tax effects under uncertainty by simple magnitudes independent of production possibilities, such as wedges in rates of return. The theoretical basis is the contingent claims analysis from finance theory, which is applicable in particular to companies that are owned by well-diversified shareholders. It is not obvious that the tax authorities of poorly diversified countries should value uncertain income streams by the same method. The Norwegian petroleum taxation is shown to have strongly distortionary effects compared to a no-tax situation or a cash flow tax. These distortions were reduced by the tax changes that followed the 1986 decreases in crude oil prices. A weakness of the model of the Norwegian system is that an exactly optimal financial policy for the company has not been found. 30 refs., 2 figs., 3 tabs

  20. Obtaining your annual internal taxation certificate

    CERN Document Server

    2006-01-01

    (cf. Article R IV 2.04 of the Staff Regulations) Your annual internal taxation certificate will state the taxable amount of your CERN remuneration, payments and other financial benefits and the amount of tax levied by the Organization during the previous financial year. In France, your tax return must be accompanied by this certificate. Current Members of the Personnel (including Members of the Personnel participating in a pre-retirement programme): - You will receive an e-mail containing a link to your printable annual certificate, which will be stored together with your pay and leave statements (e-Payslips). - You can also access your annual certificate via https://hrt.cern.ch (open 'My Payslips' at the bottom of the main menu.) - If you experience any technical difficulties in accessing your annual certificate (e.g. invalid AIS login or password), please contact CERN's AIS support team at ais.support@cern.ch. Former Members of the Personnel:- If you remember your AIS login and password, you can acc...

  1. A framework for understanding the conditions of science representation and dissemination in museums

    DEFF Research Database (Denmark)

    Achiam, Marianne; Marandino, Martha

    2014-01-01

    Museums are in a unique position to engage the public in conversations about science topics that matter. However, when we attempt to systematically study the representation and dissemination of science in museums, we are confounded by the numerous and diverse conditions and constraints that influ...

  2. Double Taxation Conventions in Central and Eastern European Countries

    Directory of Open Access Journals (Sweden)

    Dumiter Florin

    2016-12-01

    Full Text Available In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

  3. The law and practice of electronic taxation in Nigeria: The gains and ...

    African Journals Online (AJOL)

    The law and practice of electronic taxation in Nigeria: The gains and challenges. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... With e-taxation, taxpayers can conveniently pay their taxes electronically from ...

  4. A Study of Major Projects and Contractual conditions: A Framework for Performance Improvement

    OpenAIRE

    Sangesland, Jon Sigbjørn

    2016-01-01

    Master's thesis in Industrial economics The oil price has experienced a significant decline since the second half of 2014. In combination with the high cost level, many field developments in the Norwegian petroleum sector entail marginable profit. As a counter measure to cope with the challenging market conditions, both oil companies and service suppliers are making various efforts such as substantial downsizing internal staff, as well as reducing costs in all phases of the project. Moreov...

  5. A Systematic Review Exploring the Social Cognitive Theory of Self-Regulation as a Framework for Chronic Health Condition Interventions.

    Directory of Open Access Journals (Sweden)

    Michelle E Tougas

    Full Text Available Theory is often recommended as a framework for guiding hypothesized mechanisms of treatment effect. However, there is limited guidance about how to use theory in intervention development.We conducted a systematic review to provide an exemplar review evaluating the extent to which use of theory is identified and incorporated within existing interventions. We searched electronic databases PubMed, PsycINFO, CENTRAL, and EMBASE from inception to May 2014. We searched clinicaltrials.gov for registered protocols, reference lists of relevant systematic reviews and included studies, and conducted a citation search in Web of Science. We included peer-reviewed publications of interventions that referenced the social cognitive theory of self-regulation as a framework for interventions to manage chronic health conditions. Two reviewers independently assessed articles for eligibility. We contacted all authors of included studies for information detailing intervention content. We describe how often theory mechanisms were addressed by interventions, and report intervention characteristics used to address theory.Of 202 articles that reported using the social cognitive theory of self-regulation, 52% failed to incorporate self-monitoring, a main theory component, and were therefore excluded. We included 35 interventions that adequately used the theory framework. Intervention characteristics were often poorly reported in peer-reviewed publications, 21 of 35 interventions incorporated characteristics that addressed each of the main theory components. Each intervention addressed, on average, six of eight self-monitoring mechanisms, two of five self-judgement mechanisms, and one of three self-evaluation mechanisms. The self-monitoring mechanisms 'Feedback' and 'Consistency' were addressed by all interventions, whereas the self-evaluation mechanisms 'Self-incentives' and 'External rewards' were addressed by six and four interventions, respectively. The present review

  6. Two-condition within-participant statistical mediation analysis: A path-analytic framework.

    Science.gov (United States)

    Montoya, Amanda K; Hayes, Andrew F

    2017-03-01

    Researchers interested in testing mediation often use designs where participants are measured on a dependent variable Y and a mediator M in both of 2 different circumstances. The dominant approach to assessing mediation in such a design, proposed by Judd, Kenny, and McClelland (2001), relies on a series of hypothesis tests about components of the mediation model and is not based on an estimate of or formal inference about the indirect effect. In this article we recast Judd et al.'s approach in the path-analytic framework that is now commonly used in between-participant mediation analysis. By so doing, it is apparent how to estimate the indirect effect of a within-participant manipulation on some outcome through a mediator as the product of paths of influence. This path-analytic approach eliminates the need for discrete hypothesis tests about components of the model to support a claim of mediation, as Judd et al.'s method requires, because it relies only on an inference about the product of paths-the indirect effect. We generalize methods of inference for the indirect effect widely used in between-participant designs to this within-participant version of mediation analysis, including bootstrap confidence intervals and Monte Carlo confidence intervals. Using this path-analytic approach, we extend the method to models with multiple mediators operating in parallel and serially and discuss the comparison of indirect effects in these more complex models. We offer macros and code for SPSS, SAS, and Mplus that conduct these analyses. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  7. Building a measurement framework of burden of treatment in complex patients with chronic conditions: a qualitative study

    Directory of Open Access Journals (Sweden)

    Eton DT

    2012-08-01

    Full Text Available David T Eton,1 Djenane Ramalho de Oliveira,2,3 Jason S Egginton,1 Jennifer L Ridgeway,1 Laura Odell,4 Carl R May,5 Victor M Montori1,61Division of Health Care Policy and Research, Department of Health Sciences Research, Mayo Clinic, Rochester, MN, USA; 2College of Pharmacy, Universidade Federal de Minas Gerais, Belo Horizonte, Brazil; 3Medication Therapy Management Program, Fairview Pharmacy Services LLC, Minneapolis, MN, USA; 4Pharmacy Services, Mayo Clinic, Rochester, MN, USA; 5Faculty of Health Sciences, University of Southampton, Southampton, UK; 6Knowledge and Evaluation Research Unit, Mayo Clinic, Rochester, MN, USABackground: Burden of treatment refers to the workload of health care as well as its impact on patient functioning and well-being. We set out to build a conceptual framework of issues descriptive of burden of treatment from the perspective of the complex patient, as a first step in the development of a new patient-reported measure.Methods: We conducted semistructured interviews with patients seeking medication therapy management services at a large, academic medical center. All patients had a complex regimen of self-care (including polypharmacy, and were coping with one or more chronic health conditions. We used framework analysis to identify and code themes and subthemes. A conceptual framework of burden of treatment was outlined from emergent themes and subthemes.Results: Thirty-two patients (20 female, 12 male, age 26–85 years were interviewed. Three broad themes of burden of treatment emerged including: the work patients must do to care for their health; problem-focused strategies and tools to facilitate the work of self-care; and factors that exacerbate the burden felt. The latter theme encompasses six subthemes including challenges with taking medication, emotional problems with others, role and activity limitations, financial challenges, confusion about medical information, and health care delivery obstacles

  8. International double (non-)taxation : comparative guidelines from European legal principles

    OpenAIRE

    Vijver, Van de, Anne

    2015-01-01

    Abstract: The principle of fairness advocates against international double taxation and international double non-taxation. Countries and international organizations (OECD, G20 and EU) have taken several initiatives against such taxation. However, these initiatives are not always effective. Also, certain legal authors question the legitimacy of the OECD and its action plan on BEPS. The essential goal of this research is to find guidelines to address international double (non-) taxation. We fir...

  9. LABOUR TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Sabau-Popa Liviu Mihai

    2011-07-01

    Full Text Available This article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income. The share of fiscal revenues from direct taxes, indirect taxes and social contributions is relatively close in the old member states of the European Union in comparison with the new member states, which register a lower level of income from direct taxes. The low level of income from direct taxes is compensated by more significant shares of the social contributions or indirect taxes. The main motivations of cross-border migration are: a successful career in a multinational corporation, high variations of the tax rate, of the salary income between states and, last but not least, the level of the net salary. To this day, there are no plans to harmonize across the European Union the legislation regarding the taxes wages and the social security contributions. Still, the European Union had in view the coordination of the national tax systems to make sure that the employees and the employers do not pay several times the social contributions in their movement across the community space. Despite the fact that some states tax the labour income at a low level, the labour fiscality remains high in the European Union in comparison with other industrialized economies, probably also due to the fact that the majority of the member states have social market economies. The increase of the fiscality level for the labour income determines the decrease of the employment rate and the raise of the unemployement rate. The solution to guarantee a higher employment rate, which is a target of the European Union Strategy Europe 2020 could be the relaxation of the labour income fiscality by transferring the tax wedge on the labour income towards property or energy taxation.

  10. Taxation of smokeless tobacco in India.

    Science.gov (United States)

    Rout, S K; Arora, M

    2014-12-01

    The role of fiscal policy, especially taxation, though has been proved to be an effective instrument of tobacco control, its application is limited in India due to several reasons. This paper examines the tax structure, price and affordability of SLT products in order to provide evidence on how to strengthen the role of fiscal policy in tobacco control. Secondary data on tax structure and revenue from tobacco products were collected from the Ministry of Finance, Government of India. In order to measure the rise of prices corresponding to the increase in tax rate, the retail price index (RPI) and Whole Price Index (WPI) of SLT products were compared with the price index for all commodities for the period 2006-2012. The affordability of tobacco products is calculated by dividing prices of tobacco products by per capita income. During the last 6 years, the tax rate on SLT has gone up leading to a rise in the prices of SLT products more than the general price rise. However, the price rise is less than the per capita income growth indicating increasing affordability. The study observed a decline in the consumption of zarda and kahini due to the price increase during 2008-2013. However, the decline in the consumption of zarda is less compared with khaini due to a very low rise in its price. The prices should be raised more than the growth in income to influence consumption. Tax administration is a major challenge for SLT products and strengthening it could enhance revenue collection from SLT products.

  11. THE REFORM OF PERSONAL INCOME TAXATION IN UKRAINE

    Directory of Open Access Journals (Sweden)

    E. Nosova

    2016-01-01

    Full Text Available The changes that were made to the taxation of income of individuals are considered; impact of changes in taxation on the salary to be paid is calculated; has been demonstrated that the personal income taxation in Ukraine has progressive-regressive character; It revealed that the burden on a single hryvnia to pay was dropped; the validity of the application of the tax social benefits is examined; has been revealed that the application of a tax social benefits leads to discrimination against individuals whose income slightly exceeds the cutoff amount for the use of tax incentives; the tax burden on wages and its dynamics are analyzed; enterprise savings by reducing the rate of the single social contribution are defined; the possible increase in wages while maintaining enterprise-level costs is calculated.

  12. Influence in the car taxation system. Henkiloeautojen vermuutosten vaikutukset

    Energy Technology Data Exchange (ETDEWEB)

    Alppivuori, K; Kallberg, H; Pekki, M

    1986-06-01

    In Finland the car prices are exeptionally high due to car taxes included in the new car prices. The gasoline price, which is at international leve, includes also taxes. The aim of this study was to calculate the effects of reducing the car taxes and correspondingly rising fuel taxes so that the state income car taxation does not change. The study was performed in two stages: an interview and a simulation study. The interview was aimed at the general public (postal poll) and at experts in car trade (personal interview). The aim was to reveal the parameters in the economic models explaining the behaviour of the public in car purchasing and car use. The simulation study was performed to calculate quantitative changes in, e.g. car park, traffic volumes and energy consumption caused by supposed changes in the taxation. One of the main results was that unchanged taxation is leading to rapidly increasing traffic volumes and total taxes for car use.

  13. Who bears the burden of international taxation? Evidence from cross-border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.; Wagner, W.B.

    2012-01-01

    Cross-border M&As can trigger additional taxation of the target's income in the form of non-resident dividend withholding taxes and acquirer-country corporate income taxation. This paper finds that this additional international taxation is fully capitalized into lower takeover premiums. In contrast,

  14. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  15. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Science.gov (United States)

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

  16. 26 CFR 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of qualified settlement funds and... Taken § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. (a) In...) of this section is in lieu of any other taxation of the income of a qualified settlement fund under...

  17. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  18. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  19. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  20. 26 CFR 521.117 - Claims in cases of double taxation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  1. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

  2. Quasi-experimental taxation elasticities of US gasoline demand

    International Nuclear Information System (INIS)

    Goel, R.K.

    1994-01-01

    Taxation elasticities provide inputs in public policy aimed at raising revenues. Using the quasi-experimental method, this paper calculates gasoline taxation elasticities for the USA over 1952-86. The medium (mean) elasticity over this period is found to be -0.075 (-0.122). However, the elasticity following the oil shock of 1973 is found to be statistically different from the pre-shock elasticity. Reasons for this change in elasticity are discussed. The implication of this analysis is that tax policies based on price elasticities, rather than on tax elasticities, might be using an inappropriate elasticity estimate and consequently misinterpreting the government's ability to raise tax revenues. (author)

  3. Carbon taxation reform in the European Union. The options involved

    International Nuclear Information System (INIS)

    Laurent, Eloi; Le Cacheux, Jacques

    2011-01-01

    Even though the EU clearly leads the global fight against climate change and despite the additional reduction in emissions due to the global crisis and European recession, the ambitious objectives flagged in the '20-20-20 by 2020' strategy and 'climate-energy package' may be out of reach if a more resolute and consistent policy of carbon taxation is not rapidly put in place in the EU. In this paper, we detail and discuss the different options available for such European carbon taxation. Initially published in 'Revue de l'OFCE' No. 116

  4. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    OpenAIRE

    Dries Lesage

    2014-01-01

    This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS) in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI) with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a gr...

  5. Notes on Ricardo’s theory of value and taxation

    OpenAIRE

    Tsoulfidis, Lefteris

    2005-01-01

    The purpose of this paper is twofold: on the one hand is to discuss Ricardo’s version of the labour theory of value; and on the other hand, is to analyse some crucial aspects of Ricardo’s theory of taxation as an extension and further elaboration of his theory of value. This discussion is illustrated with the use of a formal model based on a generalisation of Ricardo’s numerical examples. The claim that the paper raises is that Ricardo’s analysis of taxation is a kind of a comparative statics...

  6. The mutual agreement procedure and arbitration of double taxation disputes

    OpenAIRE

    Ilias Bantekas

    2008-01-01

    It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model T...

  7. Taxation of income of natural persons resulting from emloyment

    OpenAIRE

    Lísková, Jana

    2013-01-01

    in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or l...

  8. Kramers-Kronig relations and causality conditions for graphene in the framework of the Dirac model

    Science.gov (United States)

    Klimchitskaya, G. L.; Mostepanenko, V. M.

    2018-04-01

    We analyze the concept of causality for the conductivity of graphene described by the Dirac model. It is recalled that the condition of causality leads to the analyticity of conductivity in the upper half-plane of complex frequencies and to the standard symmetry properties for its real and imaginary parts. This results in the Kramers-Kronig relations, which explicit form depends on whether the conductivity has no pole at zero frequency (as in the case of zero temperature when the band gap of graphene is larger than twice the chemical potential) or it has a pole (as in all other cases, specifically, at nonzero temperature). Through the direct analytic calculation it is shown that the real and imaginary parts of graphene conductivity, found recently on the basis of first principles of thermal quantum field theory using the polarization tensor in (2 +1 )-dimensional space-time, satisfy the Kramers-Kronig relations precisely. In so doing, the values of two integrals in the commonly used tables, which are also important for a wider area of dispersion relations in quantum field theory and elementary particle physics, are corrected. The obtained results are not of only fundamental theoretical character, but can be used as a guideline in testing the validity of different phenomenological approaches and for the interpretation of experimental data.

  9. A New Framework to Evaluate Urban Design Using Urban Microclimatic Modeling in Future Climatic Conditions

    Directory of Open Access Journals (Sweden)

    Dasaraden Mauree

    2018-04-01

    Full Text Available Building more energy-efficient and sustainable urban areas that will both mitigate the effects of climate change and anticipate living conditions in future climate scenarios requires the development of new tools and methods that can help urban planners, architects and communities achieve this goal. In the current study, we designed a workflow that links different methodologies developed separately, to derive the energy consumption of a university school campus for the future. Three different scenarios for typical future years (2039, 2069, 2099 were run, as well as a renovation scenario (Minergie-P. We analyzed the impact of climate change on the heating and cooling demand of buildings and determined the relevance of taking into account the local climate in this particular context. The results from the simulations confirmed that in the future, there will be a constant decrease in the heating demand, while the cooling demand will substantially increase. Significantly, it was further demonstrated that when the local urban climate was taken into account, there was an even higher rise in the cooling demand, but also that a set of proposed Minergie-P renovations were not sufficient to achieve resilient buildings. We discuss the implication of this work for the simulation of building energy consumption at the neighborhood scale and the impact of future local climate on energy system design. We finally give a few perspectives regarding improved urban design and possible pathways for future urban areas.

  10. Online Air-Conditioning Energy Management under Coalitional Game Framework in Smart Community

    Directory of Open Access Journals (Sweden)

    Wei Fan

    2016-08-01

    Full Text Available Motivated by the potential ability of air conditioning (A/C units in demand response, this paper explores how to utilize A/C units to increase the profit of a smart community. A coalitional game between the households and the load serving entity (LSE in a smart community is studied, where the LSE joins by selling renewable energy to householders and providing an energy saving service to them through an A/C controller. The A/C controller is designed to reduce the amount of electricity purchased from the main grid by controlling A/C units. An online A/C energy management algorithm is developed, based on Lyapunov optimization, that considers both the A/C energy consumption and the thermal comfort level of consumers. In order to quantify the contribution of A/C units, the Shapley value is adopted for distribution of the reward among the participating householders and the LSE, based on their contribution. The simulation result verifies the effectiveness of the proposed coalitional game for a smart community and the algorithm for A/C.

  11. Framework conditions for tracking electricity in Europe. E-TRACK WP2 report

    International Nuclear Information System (INIS)

    Lise, W.; Boots, M.G.; De Joode, J.; Ten Donkelaar, M.; Timpe, C.; Vrolijk, C.

    2006-03-01

    The analysis of this report shows that context matters for tracking generation attributes. On the one hand, there are factors that enable the introduction of tracking, like previous experiences with green certificates. Some Member States have already gained experience with tracking generation attributes, which is required to disclose the generation mix to the consumer. On the other hand, there are factors that are making the introduction of tracking generation attributes in Europe more difficult, like the widely varying initiatives among Member States with respect to legislation on GOs and disclosure. Also the market conditions can be of influence. The varying degree of market opening matters, because the usefulness of tracking is lower in a market where a customer cannot switch among suppliers. The amount of electricity traded makes it difficult to link generation to consumption under contract-based tracking, while this is of no concern under certificate-based tracking. One of the ways towards overcoming the aforementioned barriers is harmonisation of schemes for tracking generation attributes

  12. Global warming potential of material fractions occurring in source-separated organic household waste treated by anaerobic digestion or incineration under different framework conditions

    DEFF Research Database (Denmark)

    Naroznova, Irina; Møller, Jacob; Scheutz, Charlotte

    2016-01-01

    This study compared the environmental profiles of anaerobic digestion (AD) and incineration, in relation to global warming potential (GWP), for treating individual material fractions that may occur in source-separated organic household waste (SSOHW). Different framework conditions representative...

  13. An Information Theoretic Framework and Self-organizing Agent- based Sensor Network Architecture for Power Plant Condition Monitoring

    Energy Technology Data Exchange (ETDEWEB)

    Loparo, Kenneth [Case Western Reserve Univ., Cleveland, OH (United States); Kolacinski, Richard [Case Western Reserve Univ., Cleveland, OH (United States); Threeanaew, Wanchat [Case Western Reserve Univ., Cleveland, OH (United States); Agharazi, Hanieh [Case Western Reserve Univ., Cleveland, OH (United States)

    2017-01-30

    A central goal of the work was to enable both the extraction of all relevant information from sensor data, and the application of information gained from appropriate processing and fusion at the system level to operational control and decision-making at various levels of the control hierarchy through: 1. Exploiting the deep connection between information theory and the thermodynamic formalism, 2. Deployment using distributed intelligent agents with testing and validation in a hardware-in-the loop simulation environment. Enterprise architectures are the organizing logic for key business processes and IT infrastructure and, while the generality of current definitions provides sufficient flexibility, the current architecture frameworks do not inherently provide the appropriate structure. Of particular concern is that existing architecture frameworks often do not make a distinction between ``data'' and ``information.'' This work defines an enterprise architecture for health and condition monitoring of power plant equipment and further provides the appropriate foundation for addressing shortcomings in current architecture definition frameworks through the discovery of the information connectivity between the elements of a power generation plant. That is, to identify the correlative structure between available observations streams using informational measures. The principle focus here is on the implementation and testing of an emergent, agent-based, algorithm based on the foraging behavior of ants for eliciting this structure and on measures for characterizing differences between communication topologies. The elicitation algorithms are applied to data streams produced by a detailed numerical simulation of Alstom’s 1000 MW ultra-super-critical boiler and steam plant. The elicitation algorithm and topology characterization can be based on different informational metrics for detecting connectivity, e.g. mutual information and linear correlation.

  14. Analytical framework for borehole heat exchanger (BHE) simulation influenced by horizontal groundwater flow and complex top boundary conditions

    Science.gov (United States)

    Rivera, Jaime; Blum, Philipp; Bayer, Peter

    2015-04-01

    Borehole heat exchangers (BHE) are the most widely used technologies for tapping low-enthalpy energy resources in the shallow subsurface. Analysis of these systems requires a proper simulation of the relevant processes controlling the transfer of heat between the BHE and the ground. Among the available simulation approaches, analytical methods are broadly accepted, especially when low computational costs and comprehensive analyses are demanded. Moreover, these methods constitute the benchmark solutions to evaluate the performance of more complex numerical models. Within the spectrum of existing (semi-)analytical models, those based on the superposition of problem-specific Green's functions are particularly appealing. Green's functions can be derived, for instance, for nodal or line sources with constant or transient strengths. In the same manner, functional forms can be obtained for scenarios with complex top boundary conditions whose temperature may vary in space and time. Other relevant processes, such as advective heat transport, mechanical dispersion and heat transfer through the unsaturated zone could be incorporated as well. A keystone of the methodology is that individual solutions can be added up invoking the superposition principle. This leads to a flexible and robust framework for studying the interaction of multiple processes on thermal plumes of BHEs. In this contribution, we present a new analytical framework and its verification via comparison with a numerical model. It simulates a BHE as a line source, and it integrates both horizontal groundwater flow and the effect of top boundary effects due to variable land use. All these effects may be implemented as spatially and temporally variable. For validation, the analytical framework is successfully applied to study cases where highly resolved temperature data is available.

  15. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, P

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs.

  16. Taxation and regulation of petroleum companies under asymmetric information; a monograph

    International Nuclear Information System (INIS)

    Osmundsen, P.

    1994-12-01

    The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs

  17. Taxation of unprocessed sugar or sugar-added foods for reducing their consumption and preventing obesity or other adverse health outcomes: Protocol

    OpenAIRE

    Pfinder, Manuela; Katikireddi, Srinivasa V.; Pega, Frank; Gartlehner, Gerald; Fenton, Candida; Griebler, Ursula; Sommer, Isolde; Heise, Thomas L.; Lhachimi, Stefan K.

    2016-01-01

    To assess the effects of taxation of unprocessed sugar or sugar-added foods in the general population on the:\\ud \\ud consumption of unprocessed sugar or sugar-added foods;\\ud prevalence and incidence of overweight and obesity; and\\ud prevalence and incidence of diet-related health conditions.

  18. Taxation and Revenues for Education. Education Partners Working Papers.

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

  19. Capital income taxation and the Atkinson-Stiglitz theorem

    OpenAIRE

    Gahvari, F.; Micheletto, L.

    2016-01-01

    Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.

  20. Taxation and the Preservation of Tribal Political and Geographical Autonomy.

    Science.gov (United States)

    Clow, Richmond L.

    1991-01-01

    Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

  1. Taxation and the household saving rate: evidence from OECD countries

    Directory of Open Access Journals (Sweden)

    Vito Tanzi

    2000-03-01

    Full Text Available This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.

  2. Taxation of petroleum products: theory and empirical evidence

    International Nuclear Information System (INIS)

    Gupta, S.; Mahler, W.

    1995-01-01

    The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120countries. (author)

  3. About the petroleum taxation, evaluation at October 2004

    International Nuclear Information System (INIS)

    2004-01-01

    This analysis provides information and data on the petroleum taxation in France at October 2004, on the excises and the additional value tax, the part of the taxes in the selling price. It presents also a comparison with the Europe and the tax revenue in the state budget. (A.L.B.)

  4. Modelling strategic responses to car and fuel taxation

    NARCIS (Netherlands)

    Heijnen, P.; Kooreman, P.

    We develop a model to analyse the interactions between actors involved in car and fuel taxation: consumers, car producers, fuel producers and the government. Heterogeneous consumers choose between two versions of a car that differ in engine type (diesel or gasoline). Car manufacturers and fuel

  5. Distortionary company car taxation: deadweight losses through increased car ownership

    NARCIS (Netherlands)

    van Ommeren, J.N.; Gutierrez Puigarnau, E.

    2013-01-01

    We analyse the effects of distortionary company car taxation through increased household car consumption for the Netherlands. We use several identification strategies and demonstrate that for about 20 % of households company car possession increases car ownership. The annual welfare loss of

  6. International Taxation of Philanthropy : Removing tax obstacles for international charities

    NARCIS (Netherlands)

    Koele, I.A.

    2007-01-01

    Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic

  7. Danish Taxation of Pensions in the Perspective of EU Law

    DEFF Research Database (Denmark)

    Rønfeldt, Thomas; Werlauff, Erik

    2008-01-01

    The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detrimen...

  8. Self-Selection, Optimal Income Taxation, and Redistribution

    Science.gov (United States)

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  9. First Nations Communities and Tobacco Taxation: A Commentary

    Science.gov (United States)

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  10. Taxation and Skills. OECD Tax Policy Studies. No. 24

    Science.gov (United States)

    OECD Publishing, 2017

    2017-01-01

    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

  11. The incorporation of double taxation agreements into South African ...

    African Journals Online (AJOL)

    There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the heart of the debate lies the interpretation of two provisions, namely section ...

  12. Taxation of Tobacco Products in West Africa | CRDI - Centre de ...

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

    22 déc. 2011 ... Taxation of Tobacco Products in West Africa. In December 2007, Research for International Tobacco Control (RITC) undertook an ... Dans ce bulletin du BRAS: Faites connaissance avec Kathryn Touré, la nouvelle directrice ...

  13. Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital

    OpenAIRE

    Ribes Ribes, Aurora

    2004-01-01

    This paper is intended to analyse the treatment of capital gains in Spanish tax treaties. In particular, the author focuses on the new provision on the taxation of capital gains as a consequence of the alienation of shares in the Belgium-Spain double tax treaty.

  14. A study on framework for assessing limiting condition for operation(LCOs) quantitatively in a CANDU reactor

    International Nuclear Information System (INIS)

    Kang, Kyung Min

    2003-02-01

    Limiting conditions for operations define the allowed outage times and the actions to be taken if the repair cannot be completed within the AOT. Typically the actions required are plant shutdown. In situations where the risk associated with the action, i.e., the risk of plant shutdown given a failure in the safety system, may be substantial, a strategy is needed to control the risk implications. In this study the strategy is evaluated quantitatively using a tool of system dynamics. The strategic actions associated with LCO needs to be assessed dynamically. System dynamics technique is easy enough to be applied for quantitative assessment of LCO, where the system dynamics is an important factor in evaluating operational modes of nuclear power plants. The review on the improvements of overly conservative technical specification has been performed in this study. The VENSIM tool has been applied to evaluate quantitatively the LCO of the auxiliary feed water systems in the Wol-Sung nuclear power plant. A value of core damage frequency in PSA is used as risk measure. The analysis of both full power operation and shutdown operation has been compared for the value of the CDF. This study shows a plot of LCO full power operating and shutdown risks in term of core damage probability for failure of AFWS (auxiliary feedwater system). Obtaining a lower risk level in a stable mode, compared to the LCO operation alternative, is the principal motivation of going to full power operational mode or shutdown operational mode. A time dependent framework developed in this study has been applied to assess the LCO of the example problem and it is shown that it is very flexible in that it can be applied to assess LCO quantitatively under any operational context of the technical specifications. This study contributes risk informed regulation to enhance and optimize the LCO of previous technical specifications for CANDU through developing framework in application proposed in this methodology

  15. Towards higher transparency and efficiency in energy taxation. Energy taxation and environmental policy in a small open economy

    International Nuclear Information System (INIS)

    Normann, Goeran

    2002-01-01

    The accrual of energy taxation has led to a complex structure of taxes and charges that are characterized by instability and low efficiency. Other reasons for analyzing the system is the pressure from our contractual responsibilities within the European Union and the raised ambitions in the environmental policy. The report leads to the conclusion that it would be motivated to separate fiscal energy taxation from measures to internalize environmental costs that the market does not register. This separation would make it possible to create a more transparent and rational energy taxation. The fiscal energy taxation ought to be a broad, value-based tax, equal for all energy sources. Value-based means, besides the energy content in kWh, also properties such as conversion and distribution costs. Two alternatives are suggested for the fiscal energy taxation: A separate consumption tax on energy. Such a tax would amount to 48% to produce the same income as the fiscal elements of today's energy taxes. Another alternative would be to include the fiscal energy tax in the value added tax. This would raise the standard VAT level to 30%, if the lower VAT levels are kept unchanged. With this model, consumption of energy would be treated as any other consumption. The environmental policy measures against greenhouse gases should be delt with through a system with international trade with emission quotas for such gases. Measures against other external effects from energy use are not suggested in this report, except for the opinion that economic incentives are preferable to regulations. The initial allocation of quotas ought to be done through an auction, since this method would give lower national costs than the alternatives. The system should cover all greenhouse gases and (almost) all sources which indicates that an upstream solution would be best with low administrative costs. A safety vent should be considered, so that extreme costs for CO 2 -emissions are avoided, if e.g. the

  16. Robust Initial Wetness Condition Framework of an Event-Based Rainfall–Runoff Model Using Remotely Sensed Soil Moisture

    Directory of Open Access Journals (Sweden)

    Wooyeon Sunwoo

    2017-01-01

    Full Text Available Runoff prediction in limited-data areas is vital for hydrological applications, such as the design of infrastructure and flood defenses, runoff forecasting, and water management. Rainfall–runoff models may be useful for simulation of runoff generation, particularly event-based models, which offer a practical modeling scheme because of their simplicity. However, there is a need to reduce the uncertainties related to the estimation of the initial wetness condition (IWC prior to a rainfall event. Soil moisture is one of the most important variables in rainfall–runoff modeling, and remotely sensed soil moisture is recognized as an effective way to improve the accuracy of runoff prediction. In this study, the IWC was evaluated based on remotely sensed soil moisture by using the Soil Conservation Service-Curve Number (SCS-CN method, which is one of the representative event-based models used for reducing the uncertainty of runoff prediction. Four proxy variables for the IWC were determined from the measurements of total rainfall depth (API5, ground-based soil moisture (SSMinsitu, remotely sensed surface soil moisture (SSM, and soil water index (SWI provided by the advanced scatterometer (ASCAT. To obtain a robust IWC framework, this study consists of two main parts: the validation of remotely sensed soil moisture, and the evaluation of runoff prediction using four proxy variables with a set of rainfall–runoff events in the East Asian monsoon region. The results showed an acceptable agreement between remotely sensed soil moisture (SSM and SWI and ground based soil moisture data (SSMinsitu. In the proxy variable analysis, the SWI indicated the optimal value among the proposed proxy variables. In the runoff prediction analysis considering various infiltration conditions, the SSM and SWI proxy variables significantly reduced the runoff prediction error as compared with API5 by 60% and 66%, respectively. Moreover, the proposed IWC framework with

  17. Energy taxation in Southern Europe: The case of Portugal

    International Nuclear Information System (INIS)

    Modesto, L.

    1993-01-01

    It is investigated whether or not the imposition of a common EC energy tax will penalize more the poorer Southern European economies and if this will harm convergence at the EC level. The existing studies and empirical evidence are briefly surveyed. Then the results obtained when using the macroeconometric HERMES models to stimulate the introduction of an energy tax are exploited. The conclusions, however, have limited value, since the authors only have HERMES results for one Southern European economy: Portugal. Finally, the convergence in Europe and the effects of energy taxation on convergence are investigated. It is concluded that energy taxation will harm growth all over the EC, penalizing more one of the less developed countries (in this case Portugal), and having most probably adverse effects on convergence. 5 figs., 6 tabs., 22 refs

  18. Taxation of the economical activities developed in the sea regions

    International Nuclear Information System (INIS)

    Oliveira, Marcio Branco de

    2000-01-01

    Usually, the power of taxation is straightly connected to the idea of territory. It is important to establish the limits of tax jurisdiction not only for taxes in view of which territoriality is part of the taxable event as defined in legislation - import tax (I.I.) and excise tax (IPI) -, but also for those the location of a possession - property tax (IPTU) - or the place in which services are rendered - service occupation tax (ISS) and sales tax (ICMS) - appear as the main component of the taxable event. According to the United Nations Convention on the Law of the Sea, 1982, and the Brazilian internal legislation as well, Federal Government has full sovereignty over its territorial sea -12 mile zone. In other areas (contiguous zone, exclusive economic zone and brazilian continental shelf), sovereignty is restricted to the supervision of some activities, not involving power of taxation. (author)

  19. Development of Ad Valorem Real Property Taxation System in Moldova

    Directory of Open Access Journals (Sweden)

    Olga Buzu

    2014-12-01

    Full Text Available The author analyzes key aspects of the new ad valorem property taxation (AVT system which is currently implemented in the Republic of Moldova and outlines ways of its further potential development. The author uses both systemic and synergistic approaches to develop a methodology for the assessment of the AVT system efficiency based on the multipurpose cadastre data. The study identifies key characteristics of the AVT system, as well as main problems associated with the implementation of the new property taxation system and with the compatibility of the fiscal and the real property cadastre data, and makes suggestions for further development of the AVT system in the country. The study allows to identify and maximize the benefits of the AVT system.

  20. Registered indians and tobacco taxation: a culturally-appropriate strategy?

    Science.gov (United States)

    Wardman, A E Dennis; Khan, Nadia A

    2005-01-01

    Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian communities have the ability to collect tax on tobacco products and direct the use of these revenues, this strategy is rarely utilized. Tobacco taxation could have substantial health and economic benefits to RI communities, but perhaps is not culturally-appropriate. In order to better support RI communities, governments and other organizations need to examine this policy instrument in the context of RI populations.

  1. European Administrative Cooperation in the Field of Taxation

    Directory of Open Access Journals (Sweden)

    Florin TUDOR

    2012-04-01

    Full Text Available The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.

  2. THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL

    Directory of Open Access Journals (Sweden)

    Nelson Leitão Paes

    2017-06-01

    Full Text Available ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR and Effective Average Tax Rate (EATR. The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

  3. Mining agreements in developing countries: issues of finance and taxation

    Energy Technology Data Exchange (ETDEWEB)

    Fritzsche, M; Stockmayer, A

    1978-04-01

    This article continues a Forum series on recent trends in mining contracts between host countries and foreign investors begun in the April 1977 issue. Based on intensive research carried out for the preparation of a book on Mining Ventures in Developing Countries, published recently in the Federal Republic of Germany, the authors discuss sources of finance, institutions, exchange controls and special accounts, royalties, income taxation, and equity participation. They conclude that taxation is most likely to remain the principal source of income; equity participation should be evaluated carefully as it does not automatically guarantee maximum benefits. The combination of taxes and royalties provide a steady flow of income. An increase of the total tax burden beyond a certain percentage may be counterproductive for the host country, as it encourages the investor to look for less controllable means of shifting profits or discourages investment for exploration and development. 21 notes and refs.

  4. Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine 

    Directory of Open Access Journals (Sweden)

    Kateryna Proskura

    2016-04-01

    Full Text Available This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo- rate income taxation on the basis of balancing the interests of taxpayers against those of the government. The paper will highlight the key issues of corporate income taxation in Ukraine with its large share of unprofitable enterprises, unequal regulations for different corporate taxpayers and the requirement to pay tax advances even where there is an absence of taxable income. Based on our analysis, the causes of the origin and deepening problems of corporate income taxation in Ukraine will be demonstrated. A compar- ative analysis of income taxation in Poland and Ukraine was performed. It is believed that some elements of the Polish experience in the taxation of income can be applied to Ukraine.

  5. Taxation of uranium mining in Canada and Australia

    International Nuclear Information System (INIS)

    Barnett, D.W.

    1983-01-01

    The objective of this paper is to compare the nature of the taxation schemes facing uranium mine operators in Australia's Northern Territory and in Canada's Province of Saskatchewan. The findings demonstrate that, although the Canadian system appropriates up to 85% of incremental sales revenue, it is extremely sensitive to industry profitability. Its Australian counterpart is, in contrast, a regressive scheme which, at the current selling price of yellowcake, captures a significantly larger proportion of available economic rent. (author)

  6. Teach a man to fish? Education vs. optimal taxation

    OpenAIRE

    Eric Stephens

    2012-01-01

    In models of redistribution, diff erences in human capital are often the relevant source of heterogeneity amongst individuals. Presumably, the distribution of human capital can be manipulated through education spending. This paper examines the use of education as a redistributive tool when there is a nonlinear tax system in place. The results show that taxation, whether under full or asymmetric information, substantially reduces the redistributive role of education spending in maximizing soci...

  7. Capital mobility, tax competition, and lobbying for redistributive capital taxation

    OpenAIRE

    Lorz, Jens Oliver

    1996-01-01

    This paper analyzes the impact of international capital mobility on redistributive capital taxation and on lobbying activities by interest groups. It employs a model where different capital endowments lead to a conflict between households concerning their most preferred capital tax rate. Three main results are derived: First, redistributive source based capital taxes or subsidies decline as international tax competition intensifies. Second, lobbying activities of certain interest groups may e...

  8. Driving the getaway car? Ireland, taxation and development

    OpenAIRE

    Killian, Sheila

    2011-01-01

    non-peer-reviewed Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a government and its citizens. Very significantly, it often has unexpected consequences, and the tax system of one country can easily have an impact on economic or social behaviour in another. Since business is now international, it is important that taxes are d...

  9. Macroeconomic and sectoral effects of energy taxation in Austria

    International Nuclear Information System (INIS)

    Koeppl, A.; Kratena, K.; Pichl, C.; Schebeck, F.; Wueger, M.; Schleicher, S.

    1996-01-01

    The effects of energy taxation on the Austrian economy are analyzed. Simulations are carried out with a linked input output macromodel. The macroeconomic effects of an energy tax on economic growth, employment, the rate of inflation (change in the consumer price index), the budget deficit and the current account will be explained, as well as the sectoral impact on differenT industries. 7 tabs., 7 refs

  10. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

  11. Taxation – Charges to stamp duty as consideration

    OpenAIRE

    Shardlow, Janice B.

    1998-01-01

    The author examines issues, illustrated by relevant case law, relating to the imposition of a charge to taxation at a fixed point in time by reference to consideration. Article by Janice B. Shardlow (Lecturer, University of Wolverhampton) published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

  12. On Noncooperative Capital Income Taxation in Open Economies

    OpenAIRE

    Kenneth Kletzer

    1990-01-01

    This paper discusses the strategic use of capital income taxation and lump-sum fiscal policies for gaining national advantage in an integrated world capital market. Each fiscal authority seeks to maximize a social welfare function defined over the utilities of home country residents incorporating national redistributing objectives. A national optimum policy is to impose a non-discriminatory source-based capital income tax or subsidy along with an optimal lump-sum tax and transfer plan. Reside...

  13. Top tax system: a common taxation system for all nations

    OpenAIRE

    Varma, Vijaya Krushna Varma

    2009-01-01

    I am suggesting new methods, and innovative and alternative policies in the areas of optimal taxation, tax collection, money supply and banking financial system to help remove corruption, tax evasion, economic recession, black money, fake currency and societal inequalities. In my opinion, the proposed TOP Tax system may usher in good governance, 100% tax compliance and corruption free environment. It suggests a single tax called “TOP Tax” (Transfer Or Purchase Tax) for both Centre and States ...

  14. Petroleum taxation: a comparison between Russia and Kazakhstan

    Science.gov (United States)

    Tsibulnikova, M. R.; Salata, D. V.; Drebot, V. V.; Vorozheykina, E. A.

    2016-09-01

    The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

  15. Marginal versus Average Beta of Equity under Corporate Taxation

    OpenAIRE

    Lund, Diderik

    2009-01-01

    Even for fully equity-financed firms there may be substantial effects of taxation on the after-tax cost of capital. Among the few studies of these effects, even fewer identify all effects correctly. When marginal investment is taxed together with inframarginal, marginal beta differs from average if there are investment-related deductions like depreciation. To calculate asset betas, one should not only 'unlever observed equity betas, but 'untax' and 'unaverage' them. Risky tax claims are value...

  16. Optimal income taxation with endogenous participation and search unemployment

    OpenAIRE

    Lehmann, Etienne; Parmentier, Alexis; van der Linden, Bruno

    2011-01-01

    This paper characterizes the optimal redistributive taxation when individuals are hetero- geneous in two exogenous dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Max- imin objective, if the elasticity of participation decreases along the distribution of skills, at the optimum, the average tax rate is in...

  17. Optimal taxation and public provision for poverty reduction

    OpenAIRE

    Kanbur, Ravi; Paukkeri, Tuuli; Pirttilä, Jukka; Tuomala, Matti

    2018-01-01

    The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can only implement linear tax policies due to administrative reasons. Further, the reduction of poverty is typically the expressed goal of such countries, and this feature is also taken into account in our...

  18. Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects

    OpenAIRE

    Hans Fehr; Manuel Kallweit; Fabian Kindermann

    2013-01-01

    The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The numerical exercise computes the resulting welfare changes across households and isolates aggregate efficiency effects of a move towards either individual taxation or family splitting. Our results indicate s...

  19. The future of personal wealth and inheritance taxation in Norway

    OpenAIRE

    Pekala, Maciek

    2013-01-01

    Many countries have recently abandoned or experienced significant reduction in tax rates and revenues from personal wealth and inheritance taxation. Today, Norway remains one of the few countries that still tax annual wealth and intergenerational wealth transfers. Both taxes however face a substantial opposition and their future remains uncertain. In this paper, a dynamic microsimulation model MOSART developed by Statistics Norway is used to project and discuss future revenues and distributio...

  20. TAXATION OF PERSONAL INCOMES IN ROMANIA: PRESENT AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    Daniela PIRVU

    2017-07-01

    Full Text Available The personal income tax is not only as an important revenue instrument but also as an instrument of national policy. Taxation of personal income in European Union countries is regulated usually by a progressive rate structure. This article aims to highlight the differences between Romania and other EU member states in the field of personal income tax and to raise the issue of reforming the tax system by introducing the tax household.

  1. Cost-effectiveness of volumetric alcohol taxation in Australia.

    Science.gov (United States)

    Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

    2010-04-19

    To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

  2. Centralized versus decentralized taxation of mobile polluting firms

    International Nuclear Information System (INIS)

    Tanguay, Georges A.; Marceau, Nicolas

    2001-01-01

    We consider a world in which a mobile polluting firm must locate in one of two regions. The regions differ in two dimensions: their marginal cost of pollution and the production cost of the firm. It is shown that under incomplete information on regional marginal costs of pollution, fiscal competition may lead to the sub-optimal location of the firm. We also show that under incomplete information, a sub-optimal location is less likely under centralized than under decentralized taxation

  3. Employee benefits in terms of accounting and taxation system

    OpenAIRE

    ŠÍMA, Pavel

    2017-01-01

    The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain it...

  4. The Swedish Inheritance and Gift Taxation, 1885–2004

    OpenAIRE

    Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel

    2012-01-01

    This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of assets, liability matters and deduction opportunities. Using these rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and individuals. The ov...

  5. Swedish Inheritance and Gift Taxation (1885–2004)

    OpenAIRE

    Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel

    2012-01-01

    This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of assets, liability matters and deduction opportunities. Using these rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and individuals. The ov...

  6. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  7. The mutual agreement procedure and arbitration of double taxation disputes

    Directory of Open Access Journals (Sweden)

    Ilias Bantekas

    2008-12-01

    Full Text Available It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions oftransnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two disputesettlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relatingto the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting inthe negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played bythe parties, the means by which the disputes are resolved (from negotiations to tribunals and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how thesemechanisms relate and/or conflict with bilateral tax treaties and theGATS.

  8. Towards a coherent European approach for taxation of combustible waste

    International Nuclear Information System (INIS)

    Dubois, Maarten

    2013-01-01

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO x emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO x emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects

  9. Towards a coherent European approach for taxation of combustible waste

    Energy Technology Data Exchange (ETDEWEB)

    Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  10. Towards a coherent European approach for taxation of combustible waste.

    Science.gov (United States)

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. Copyright © 2013 Elsevier Ltd. All rights reserved.

  11. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    Science.gov (United States)

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  12. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    Directory of Open Access Journals (Sweden)

    Vinko Zlatić

    Full Text Available We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  13. International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions

    OpenAIRE

    Nils Herger; Christos Kotsogiannis; Steve McCorriston

    2011-01-01

    While there is a well-established body of empirical research documenting the negative effect of taxation on foreign direct investment (FDI), there is scant evidence on the extent to which international tax considerations (double taxation, international tax relief stipulated in bilateral tax treaties and the effect of withholding taxes) affect the role of taxation for FDI, and how tax issues differ according to the investment strategies—‘horizontal’ and ‘vertical’—pursued by %multinational fir...

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

    OpenAIRE

    Güneş ÇETİN GERGER; Adnan GERÇEK

    2016-01-01

    Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added tax...

  15. Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options

    OpenAIRE

    Holzmann, Robert

    2016-01-01

    There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance on the taxation of retirement provisions within a country, and there is virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions, th...

  16. Basic principles of taxation of small-scale enterprises in the Russian Federation

    OpenAIRE

    Khodyreva Viktoriia Andreevna

    2015-01-01

    This research is devoted to general principles of taxation of small-scale enterprises. Development of small-scale enterprises is one of the most important lines of tax policy in Russian Federation. The development of principles of taxation is important while forming a strong state system of taxation. In this work basic principles and some specific are provided. This work is of great scientific interest to law students, graduates, teachers and other persons interested in law and particularly i...

  17. Tax systems of EU countries and agreements to avoid double taxation

    OpenAIRE

    Zbytovská, Lenka

    2013-01-01

    Tax systems of the states in the European Union and double taxation avoidance agreements The purpose of this Master thesis on the theme "Tax systems of the states in the European Union and double taxation avoidance agreements" is to provide a complete description and an analysis of the actual situation of tax harmonization in the European Union and of the progress made in this field. Simultaneously the Master thesis presents the reasons for concluding the double taxation avoidance agreements ...

  18. International Taxation and the Direction and Volume of Cross-Border M&As

    OpenAIRE

    Huizinga, Harry; Voget, Johannes

    2006-01-01

    In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created multinational firms reflects the prospect of international double taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence suggests that tax ...

  19. The taxation installment in Romania . Between mass - media’'s ”

    Directory of Open Access Journals (Sweden)

    Razvan-Mihail Papuc

    2007-12-01

    Full Text Available The essay brings out into relief the situation of Romanian taxation in contrast with taxation level from European Union. To this end there are used a series of statistical data in relation to major category of tax, in the way how Eurostat presences. At the same time the research brings into relief a certain option as regards of pressure taxation assignment on some categories of tax payer.

  20. Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective

    OpenAIRE

    Sebastian Lazar

    2010-01-01

    Double taxation of dividends is a matter of great interest in the actual context of globalization and free movement of capital and persons. As the classical system is more and more abandoned, new solutions for the relief of double taxation are put into practice as a mean to reduce the fiscal burden on shareholders. With few exceptions, all these solutions are based on dividend tax relief. The paper aims at providing alternative solutions for double dividend taxation relief by taking some acti...

  1. TAXATION OF EMPLOYEES IN ROMANIA IN 2018. CHANGES AND ITS RESULTS ON THE COUNTRY’S ECONOMY

    Directory of Open Access Journals (Sweden)

    Andrei Ionuț Hușman

    2018-05-01

    Full Text Available The politico-economic context has a significant influence on the development of a country and the visions of the decision-makers together with the economic policies implemented are key elements in a country’s economic welfare. A decisive aspect of the economic policy is the fiscal framework, and when it is not at least stable, the entire economy suffers. In the recent period, in Romania, there have been various tax changes. The present paper analyses perhaps the most controversial tax change, namely, the shifting of social security contributions from the employer’s burden to the employee, along with the reduction of their rate and the reduction of the income tax rate. Implementation of such measures should be examined in terms of economic impact. One can notice that these changes have impact on three stakeholder categories: employees, employers and the state budget. Moreover, these changes must be correlated with other measures that are not directly related to the fiscal framework. At the same time, seeing an overview, one can analyze whether these changes could actually represent a starting point for moving from proportional taxation to progressive taxation. Through several impact assessments, this paper aims to analyze both from a micro and macroeconomic perspectives this tax changes and to offer a clear overview of the economic issues arisen. Such analyses will demonstrate the economic instability created through these measures.

  2. Causes and effects of the international double taxation. Solutions of the conventions, model for avoiding the international double taxation

    OpenAIRE

    Marius HERBEI; Sorin DUDAS; Aura COSTEA

    2010-01-01

    There are more frequent the situations when the same person has a political, economic or social relationship with two or more states , carrying on activities from which they obtain income or owning assets in many states. The double taxation may constitute a real barrier in the way of the economic technical-scientific cooperation, of setting-up of subsidiaries or branches abroad, of the foreign investments of capital and of the external loans, of the development of economic and financial affai...

  3. Taxation in France - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2015

    CERN Multimedia

    2016-01-01

    You are reminded that 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 the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2015 The annual certificate of internal taxation for 2015, issued by the Finance and Administration Processes Department, is available since 19 February 2016. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your an...

  4. TAXATION IN FRANCE - Memorandum concerning the annual internal taxation certificate and the declaration of income for 2011

    CERN Document Server

    2012-01-01

    You are reminded that 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 the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2011 The annual certificate of internal taxation for 2011, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 1st March 2012. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at the following link: https://cern.ch/admin-eguide/Impots/proc_impot_attestation_interne.asp. ...

  5. Taxation in France | Memorandum concerning the annual internal taxation certificate and the declaration of income for 2012

    CERN Document Server

    2013-01-01

    You are reminded that 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 the members of the personnel are exempt from external taxation on salaries and emoluments paid by CERN.   I - Annual internal taxation certificate for 2012 The annual certificate of internal taxation for 2012, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 15 February 2013. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are unable to access your annual certificate as indicated above, you will find information explaining how to obtain one at this link. In case of difficulty in obtaining your annual certificate, send an e-mail ex...

  6. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2014

    CERN Document Server

    HR Department

    2015-01-01

    You are reminded that 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 the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules). I - Annual internal taxation certificate for 2014 The annual certificate of internal taxation for 2014, issued by the Finance, Procurement and Knowledge Transfer Department, has been available since 20 February 2015. It is intended exclusively for the tax authorities. 1. If you are currently a member of the CERN personnel, you will have received an e-mail containing a link to your annual certificate, which you can print out if necessary. 2. If you are no longer a member of the CERN pers...

  7. Taxation in France: Memorandum concerning the annual internal taxation certificate and the declaration of income for 2013

    CERN Multimedia

    2014-01-01

    You are reminded that 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 the members of the personnel are exempt from national taxation on salaries and emoluments paid by CERN.   For any other income, the Organization would like to remind members of the personnel that they must comply with the national legislation applicable to them (cf. Article S V 2.02 of the Staff Rules).   I - Annual internal taxation certificate for 2013 The annual certificate of internal taxation for 2013, issued by the Finance, Procurement and Knowledge Transfer Department, is available since 21 February 2014. It is intended exclusively for the tax authorities. If you are currently a member of the CERN personnel you received an e-mail containing a link to your annual certificate, which you can print out if necessary. If you are no longer a member of the CERN personnel or are ...

  8. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G

    1998-07-01

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms' ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  9. The public choice problem of green taxation: The case of CO{sub 2} taxation in OECD

    Energy Technology Data Exchange (ETDEWEB)

    Hjoellund, L.; Tinggaard Svendsen, G.

    1998-12-31

    Economists have traditionally suggested that politicians should simply impose a uniform tax on harmful emissions, as the first-best solution prescribes. However, a closer look at the actual design of green taxes in the OECD reveals that they are differentiated and far from this first-best optimal design. Public choice theory suggests that this is so because the industry is, in contrast to households, capable of lobbying against green taxation. When organized interests are considered, taxation either with or without a full refund of the revenue turns out to be problematic due to the energy-intensive firms` ability to organize and form stable interest groups. The paper presents empirical findings on CO{sub 2} taxation within the OECD countries, which confirm this theoretical prediction. Taxes are not uniform, and households pay a tax rate which is five times higher than that paid by the industry on average. Finally, it is suggested that a CO{sub 2} tax may successfully be applied to non-organized interests, such as households and the transportation sector, because these are large and non-organized groups. As such, a mix of green taxes (in relation to non-organized interests) and grand-fathered permit markets (in relation to organized interests) should b considered in the search for cost-effective and politically feasible instruments. (au) 35 refs.

  10. Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov

    OpenAIRE

    Dumiter Florin; Jimon Ștefania; Boiță Marius

    2017-01-01

    Conventions to avoid double taxation are the panacea of tax law, lato sensu, and direct taxation, stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The...

  11. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

    OpenAIRE

    Wiberg, Caroline

    2009-01-01

    Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ...

  12. Assessment of Consequences of Replacement of System of the Uniform Tax on Imputed Income Patent System of the Taxation

    Directory of Open Access Journals (Sweden)

    Galina A. Manokhina

    2012-11-01

    Full Text Available The article highlights the main questions concerning possible consequences of replacement of nowadays operating system in the form of a single tax in reference to imputed income with patent system of the taxation. The main advantages and drawbacks of new system of the taxation are shown, including the opinion that not the replacement of one special mode of the taxation with another is more effective, but the introduction of patent a taxation system as an auxilary system.

  13. THE ROLE OF THE TAX BURDEN IN THE TAXATION OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Olha Melnyk

    2015-11-01

    Full Text Available The purpose of the paper is to underline and present the important of the tax burden in the taxation of Ukraine and to show its influence on the profit of the enterprises. The problem of the optimization of the taxes is closely connected with two factors. The first factor is that the aim of the tax system is to fill the state budget. The second factor is to make fovourible conditions for business to prosper. Also, the aim of the research is еру development of scientific and methodological foundations of practical recommendations on the management of the tax burden with an economic entity on the basis of more efficient use of production resources. To achieve this aim the amendments of the Tax Code and the introduction of new rates and taxes were considered, which affects the activities of the company. also the main criteria of the indicators for assessing the tax burden on the company were formed. The object of research is the process of management of the tax burden on the basis of increase of efficiency of use of industrial resources of the enterprise. The subject of the study is the theoretical and methodological and practical aspects of the tax burden, and its calculation methods for reduction and increase, based on the characteristics of business administration. Methodology. The theoretical base of the issue is taken from the economic bases, the works of the native and foreign scientists on the topic of the influence of the taxation on the work of the enterprises, their profit, the analysis of the statistic data during the last few years. To achieve these goals the following methods were used: a method of system analysis and synthesis, methods of statistical groupings, economic and mathematical, logical and comparative analysis. The information base for writing articles constitutes a legal and regulatory acts of Ukraine, the statistical data of the State Committee of Statistics of Ukraine, the reporting enterprises in Ukraine. Results. The

  14. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    Science.gov (United States)

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  15. Taxation of Public Owned Land for Real Estate Reconstruction in Kiev, Ukraine

    Directory of Open Access Journals (Sweden)

    М.А. Malashevskyy

    2016-05-01

    Full Text Available Researched of plots and fences used during the reconstruction of real estate in the city Kiev and proposed taxation on public owned land for a period of reconstruction of the real estate. On the base of these calculations, demonstrate the feasibility of such a land taxation.

  16. The Political Economy of Capital Income and Profit Taxation in a Small Open Economy

    NARCIS (Netherlands)

    Huizinga, H.P.; Nielsen, S.B.

    1996-01-01

    This paper considers the political economy of the mix of profit, investment and saving taxation in a small open economy where agents generally differ in their shares of profit and other income.In this setting, capital income taxation can have the dual role of financing government spending and of

  17. Green Taxation in Question: Politics and Economic Efficiency in Environmental Regulation

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    these policy recommendations are second best in strict economic terms, they are the best economic designs given that they must be politically feasible. Understanding the politics of green taxation is the prerequisite for the development of effective green taxation models which have a chance of being...

  18. On the effect of taxation in the online sports betting market

    OpenAIRE

    Vidal-Puga, Juan

    2016-01-01

    We analyse the effect of taxation in the online sport betting market. This market is characterized by its negligible marginal costs. Taxation can be on volume (General Betting Duty) or on gross profit (Gross Profit Tax). We model the two most popular online sport betting bets: fixed-odds and spread, as compared with another traditional sport betting: parimutuel.

  19. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe...

  20. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

  1. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  2. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

  3. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  4. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  5. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

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

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

  7. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  8. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

  9. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  10. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included in...

  11. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  12. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  13. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

  14. The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance

    NARCIS (Netherlands)

    Boone, J.; Bovenberg, A.L.

    2002-01-01

    In order to explore the optimal taxation of low-skilled labor, we extend the standard model of optimal non-linear income taxation in the presence of quasi-linear preferences in leisure by allowing for involuntary unemployment, job search, an exogenous welfare benefit, and a non-utilitarian social

  15. The decline and revival of environmentally-related taxation in Europe

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2013-01-01

    The EU Energy Taxation Directive's low minimum tax rate for diesel along with a general dieselisation of Europe's vehicle fleet explains why revenues from environmentally-related taxes gradually declined from 1999-2008. After the financial crisis environmentally-related taxation is resuming its...

  16. The mutual agreement procedure and arbitration of double taxation disputes

    Directory of Open Access Journals (Sweden)

    Ilias Bantekas

    2008-10-01

    Full Text Available It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

  17. Political effects of different types of CO2 taxation: A comparison of different taxation patterns in the field of public utilities

    International Nuclear Information System (INIS)

    Welsch, H.

    1993-01-01

    The fuel-specific and performance-dependent CO 2 taxation of the power plant sector is compared with a standardized taxation under the aspects of directive effect and efficiency. In addition, the author compares the tax level required in both cases for a 25% reduction of CO 2 emissions by power plants by 2005. This does not imply that the Federal Government intends only a sectoral reduction of emissions; the power plant sector is to serve as an example for assessing the cost and the necessary taxation level. For reasons of data availability, the investigation is limited to the field of public utilities. After an outline of the methodology applied, the directive effect of the two taxation models is analyzed verbally. The simulation model used is then described, and the quantitative results achieved are presented. The article closes on an interpretation of the results in comparison with the available literature in this field. (orig.) [de

  18. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Science.gov (United States)

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  19. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign investment in United States... Provisions § 1.897-1 Taxation of foreign investment in United States real property interests, definition of... respect to the taxation of foreign investments in U.S. real property interests and related matters. This...

  20. Mass Taxation and State-Society Relations in East Africa

    OpenAIRE

    Fjeldstad, Odd-Helge; Therkildsen, Ole

    2008-01-01

    Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has been a source of tension and conflict between state authorities and rural people from the colonial period until today, and a major catalyst for many rural rebellions. By tracing the history of poll taxes in Tanzania and Uganda, the chapter examines how these taxes have impact...

  1. Democracy, Redistributive Taxation and the Private Provision of Public Goods

    DEFF Research Database (Denmark)

    Markussen, Thomas

    ) pointed to, is weakened and might even be reversed in this context. Also, the median voter may choose a negative tax rate, even if he is poorer than the mean, in order to stimulate public goods production. The relevance of the model is illustrated with an application to the finance of higher education.......The paper studies in a simple, Downsian model of political competition how the private provision of public goods is affected when it is embedded in a system of democracy and redistributive taxation. Results show that the positive effect of inequality on public goods production, which Olson (1965...

  2. Latin American income tax systems and current double taxation agreements

    Directory of Open Access Journals (Sweden)

    Jorge Espinosa Sepúlveda

    2014-07-01

    Full Text Available Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.

  3. Petroleum marketing in Africa. Issues in pricing, taxation and investment

    International Nuclear Information System (INIS)

    Bhagavan, M.R.

    1999-01-01

    This four part book examines and compares the liberalised petroleum marketing in Kenya with petroleum marketing in Ethiopia which has just begun the transition from state control to liberalisation. The petroleum sub-sector in both countries is put into context, and petroleum pricing and taxation issues, financing, marketing issues and policy are reviewed, and policy recommendations for both countries are given. The comparative analysis of the Ethiopian and Kenyan situations presented highlights some lessons for sub-Saharan Africa. Information and statistics on petroleum, marketing, and investment in sub-Saharan Africa are given in the appendix. (UK)

  4. Centralized versus Decentralized Taxation of Mobile Polluting Firms

    OpenAIRE

    Georges A. Tanguay; Nicolas Marceau

    2000-01-01

    We consider a world in which a mobile polluting firm must locate in one of two regions. The regions differ in two dimensions: their marginal cost of pollution and the production cost of the firm. It is shown that under incomplete information on regional marginal costs of pollution, fiscal competition may lead to the sub-optimal location of the firm. We also show that under incomplete information, a sub-optimal location is less likely under centralized than under decentralized taxation. Nous é...

  5. Dividend Taxation and the Cost of New Share Issues

    OpenAIRE

    Lindhe, Tobias; Södersten, Jan

    2014-01-01

    This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literature on this, and we compare two different tax regimes, one where it is impossible for the firm to pay cash to its shareholders that is not taxed as dividends, the other where the shareholders are allowed a tax-free return of th...

  6. Dividend taxation, share repurchases and the equity trap

    OpenAIRE

    Lindhe, Tobias; Södersten, Jan

    2009-01-01

      This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism of the well-known King and Fullerton (1984) methodology for underestimating the cost of new share issues amounts to a misleading comparison across two different regimes for the equity trap. Contrary to Sinn, we find that when dividends are ...

  7. One Japanese case on taxation surrounding foreign trust

    OpenAIRE

    SUZUKI, Yuya

    2015-01-01

    Taxation surrounding trust at cross-border situation is paid attention to byworldwide basis. Japan is not exception. According to recent Japanesejurisprudence, where a trust had been established in accordance with State law ofNew Jersey, the U.S., it was disputed whether or not the act settling that trust fellwithin “shintaku koui (an act of trust)” and one of the related members, who had beena minor child at that time, fell within “jyueki sha (beneficiary)” under JapaneseInheritance Tax Act....

  8. Effect of energy taxation on fuel choice and emissions

    International Nuclear Information System (INIS)

    Leino, P.; Kosunen, P.; Rauhamaeki, J.

    1997-01-01

    The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO 2 ), nitrogen oxide (NO x ) and carbon dioxide (CO 2 ). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95 % of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO 2 , NO x and CO 2 in 1994. The year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995-1996 and in the second alternative taxation would be as in January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels. The boiler database was used to find out how the consumption distribution of the fuels used in 2010 would change in the various tax models. The tax models affect most the position of fuel peat and natural gas in Finland. If the EU alternative, which is favourable for fuel peat and natural gas, comes true, the consumption of fuel peat will grow by two thirds and the consumption of natural gas will more than double from the present level. If the taxation is as 1 January 1997, the consumption of peat will remain the same as today and the consumption of natural gas will grow by about 50 %. However, if there are no taxes on fuels, the consumption of fuel peat will fall by almost a third and the consumption of natural gas will remain the same as expected at the existing and planned plants. The effect of the various tax models on emissions

  9. The Corporate Effects of Personal Taxation

    Directory of Open Access Journals (Sweden)

    Richard H. Fosberg

    2013-07-01

    Full Text Available Under fairly general conditions it is shown that changes in personal tax rates on dividend and capital gains income will change a firm’s share price, cost of equity capital and the shape of its cost of equity capital function. A personal tax rate change will also affect a firm’s optimal capital structure and its WACC. In 2003, the personal tax rates of dividend and capital gains income were lowered for many tax payers. The model presented here predicts that the effects of the 2003 tax cuts should include a rise share prices, an increase in the amount of equity capital in firm’s capital structures and a significant increase in the number of firms increasing or initiating dividend payments. Various empirical analyses cited in this study show that all of these things did occur.

  10. A Study on the establishment of environmental friendly taxation system II - concentrated on calculation of environmental friendly subsidy and taxation reform

    Energy Technology Data Exchange (ETDEWEB)

    Noh, Sang Hwan; Lim, Hyun Jung [Korea Environment Institute, Seoul (Korea)

    1998-12-01

    Establishing an environmental friendly taxation system, designing to have a sustainable development and environmental conservation simultaneously, is an important problem to be solved. Following the study on calculation of water and energy subsidy in previous year, the amount of environmental unfriendly subsidy in transportation and agriculture was calculated. Based on the introduction plan of new environmental tax, such as carbon tax and product share, a scheme of environmental friendly taxation reform was proposed. 48 refs., 5 figs., 88 tabs.

  11. The conditions shaping different forms of convergence - competency frameworks for the senior civil service in a comparative perspective

    DEFF Research Database (Denmark)

    Frank, Thomas

    in a particular national context. Thus, we need knowledge on the translation process from label to action. This paper examines competency frameworks for senior civil service personnel using quantitative data from OECD countries in juxtaposition with a case study of Great Britain, the Netherlands and Denmark...

  12. Validation of a Culturally Appropriate Social Capital Framework to Explore Health Conditions in Canadian First Nations Communities

    Directory of Open Access Journals (Sweden)

    Brenda Elias

    2011-05-01

    Full Text Available An earlier study of our research group formulated a conceptual framework of social capital for First Nation communities and developed a culturally appropriate instrument for its measurement. We tested this instrument further with the Manitoba (Canada First Nations Regional Health Survey, 2003. Using data from this survey, we investigated the bonding dimension of the social capital conceptual framework, with a total sample of 2,765 First Nations individuals living in 24 Manitoba First Nations communities. Twenty seven Likert-scale survey questions measured aspects of bonding social capital, socially-invested resources, ethos,and networks. Validation analyses included an evaluation of internal consistency, factor analyses to explore how well the items clustered together into the components of the social capital framework, and the ability of the items to discriminate across the communities represented in the sample. Cronbach’s Alpha was computed on the 27 scale items, producing an Alpha of 0.84 indicating high internal consistency. The factor analyses produced five distinct factors with a total explained variance of 54.3%. Lastly, a one-way analysis of variancerun by community produced highly significant F-ratios between the groups on all twenty-seven bonding items. The culturally-sensitive items included in the social capital framework were found to be an appropriate tool to measure bonding aspects among Manitoba First Nations communities. Research and policy implications are discussed.

  13. Alcohol taxation policy in Thailand: implications for other low- to middle-income countries.

    Science.gov (United States)

    Sornpaisarn, Bundit; Shield, Kevin D; Rehm, Jürgen

    2012-08-01

      Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms.   Theoretical evaluation, simulation and empirical analysis.   The taxation method of Thailand, 'Two-Chosen-One' (2C1) combines specific taxation (as a function of the alcohol content) and ad valorem taxation (as a function of the price), resulting in an effective tax rate that puts a higher tax both on beverages which are preferred by heavy drinkers and on beverages which are preferred by potential alcohol consumption neophytes, compared to either taxation system alone. As a result of these unique properties of the 2C1 taxation system, our simulations indicate that 2C1 taxation leads to a lower overall consumption than ad valorem or specific taxation alone. In addition, it puts a relatively high tax on beverages attractive to young people, the majority of whom are currently abstaining. Currently, the abstention rates in Thailand are higher than expected based on its economic wealth, which could be taken as an indication that the taxation strategy is successful.   'Two-chosen-one' (2C1) taxation has the potential to simultaneously reduce alcohol consumption and prevent drinking initiation among youth; however, additional empirical evidence is needed to assess its effectiveness in terms of the public health impact in low- and middle-income countries. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  14. Casino taxation in macao: an economic perspective.

    Science.gov (United States)

    Gu, Xinhua; Tam, Pui Sun

    2011-12-01

    Macao's gaming industry has experienced dramatic growth for 8 years, yet with certain social costs due to compulsive gambling. The government has come under pressure for tax cuts even though its gaming receipts are falling relatively to the casino retained revenue. The request for tax relief is triggered by a recent decline in net profit despite fast growing gross gaming revenue under favorable market conditions. This is very likely caused by a substantial hike in casino operating costs due to increased competition and might also signal the presence of the principal-agent problem. Given the regressivity of gaming tax with respect to net profit, it is no surprise that casinos with lower profitability are more prone to seek tax cuts. The source of Macao gaming profit hinges on three distinct factors: rising demand from China, monopoly location for casinos, and market structure of oligopoly. These factors provide economic justifications for the current tax regime of Macao with a strong ability to pass tax burdens on to massive visitors. The government relies on casino tax revenue to deal with gambling related problems and promote local diversified development. Pushing for tax variability may create policy instability, business uncertainty, and unpredictable prosperity in the long term.

  15. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  16. Taxation of nuclear rents: Benefits, drawbacks, and alternatives

    International Nuclear Information System (INIS)

    Morbee, J.; Himpens, P.; Proost, S.

    2015-01-01

    This paper studies the taxation of nuclear energy using a stylized model of the electricity sector, with one dominant nuclear producer and a competitive fringe of non-nuclear plants. First, we find that the optimal nuclear tax is different depending on the time horizon: the optimal short-run tax has the same order of magnitude as the nuclear taxes imposed in Belgium and Germany, while in the long run the optimal tax may be negative, i.e. a subsidy. Second, government credibility is important: when a government cannot credibly commit, the mere possibility of a short-run tax could severely harm incentives for future investments in lifetime-extending refurbishment or new plants. Third, when there is natural scarcity in nuclear potential, other policies like inviting multiple competitive bidders for lifetime extension franchises or for investments in new plants, may be more efficient ways to increase government revenue. - Highlights: • Taxation of nuclear rents is studied using a dominant firm–competitive fringe model. • The optimal tax can be large in the short run, but possibly negative in the long run. • When a government cannot credibly commit, the tax harms investment incentives. • Other policies like auctioning of nuclear franchises can be more efficient than taxes. • The analytical results are numerically illustrated for the case of Belgium.

  17. The economic consequences of carbon taxation in Australia

    Energy Technology Data Exchange (ETDEWEB)

    Common, M. [Australian National Univ., Canberra, ACT (Australia). Centre for Resource and Environmental Studies; Hamilton, C. [Australia Institute, Deakin, ACT (Australia)

    1996-12-31

    Global warming is an international problem. Multilateral actions agreed to under international treaties would be the most effective means of limiting global carbon dioxide emissions. Each country, however, would have some discretion in deciding how best to meet its obligations. In this paper, a potentially important `unilateral` action on the part of Australia, a carbon tax, is examined. When combined with a package of other measures, it may be argued that carbon taxation might be a beneficial policy measure even though actions by Australia would have only a small impact on global emissions. While the arguments may be developed in the Australian context they are relevant to industrial countries more generally. After considering Australia`s current situation with respect the emissions and international greenhouse obligations, the advantages and disadvantages of a carbon tax are reviewed. Based on some modelling work on the effects of introducing a carbon tax in Australia, including projections of impacts on carbon emissions, economic growth and employment, it is concluded that, with appropriate use of carbon tax revenues, there is a prima facie case for the unilateral introduction of carbon taxation in Australia. (author). 7 tabs., refs.

  18. The taxation of diesel cars in Belgium – revisited

    International Nuclear Information System (INIS)

    Mayeres, Inge; Proost, Stef

    2013-01-01

    This paper compares the current taxation of diesel and gasoline cars in Belgium with the guidelines for optimal taxation. We find that diesel cars are still taxed much less than gasoline cars, resulting in a dominant market share for diesel cars in the car stock. If the fuel tax is the main instrument to control for externalities and generate revenues, the diesel excise should be much higher than the excise on gasoline for two reasons: diesel is more polluting than gasoline and more importantly, through the better fuel efficiency, diesel cars contribute less fiscal revenues per mile. - Highlights: ► With a correct tax system the diesel excise should be higher than that on gasoline. ► When this is difficult, the fixed annual charge should be higher for diesel cars. ► The current tax structure for gasoline and diesel cars in Belgium is suboptimal. ► It implies that CO 2 emissions are reduced, but in a very cost-inefficient way

  19. ECONOMIC GROWTH AND TAXATION IN CENTRAL AND EASTERN EUROPE

    Directory of Open Access Journals (Sweden)

    Cristina BOROVINA (COJOCARU

    2016-05-01

    Full Text Available In the context of the economic crisis that started in the United States in 2007, economic growth has become of great importance for the countries affected by the crisis further to their confrontation with lower growth rates of GDP per capita. At national level, governments are searching for that mix of optimal economic policies that would revive economies on the upward and also sustainable trend. One of the key policies in this regard, especially for the countries in Central and Eastern Europe which intend to adopt the euro currency, is the tax policy. Its main instruments are taxes. In this paper, we pay special attention to these instruments and to the connection that they have with the economic growth. This paper is divided into three parts. The first part presents a few ideas related to the importance of taxes at national level, the second part is an analysis in terms of taxation of the Central and Eastern Europe countries, while the third part consists of a panel-type assessment of the relation between economic growth and taxation level.

  20. Effective Acetylene/Ethylene Separation at Ambient Conditions by a Pigment-Based Covalent-Triazine Framework

    KAUST Repository

    Lu, Yue; He, Jia; Chen, Yanli; Wang, Heng; Zhao, Yunfeng; Han, Yu; Ding, Yi

    2017-01-01

    A novel covalent-triazine framework (CTF-PO71) is designed and prepared from an organic pigment molecule for high-performance gas separation. The functional sites with different electrostatic potentials on the pore surface of CTF-PO71 demonstrate a strong interaction between C2H2 and CTF-PO71 to achieve preferential adsorption of C2H2 over C2H4, thus enabling effective capture of a trace amount of C2H2 from the gas mixture. This is the first organic porous polymer that is capable of separating C2H2 and C2H4. The commercial availability and the low cost of the pigment as well as the high stability of the resultant framework endow CTF-PO71 with a significant potential for practical applications.

  1. Effective Acetylene/Ethylene Separation at Ambient Conditions by a Pigment-Based Covalent-Triazine Framework

    KAUST Repository

    Lu, Yue

    2017-10-24

    A novel covalent-triazine framework (CTF-PO71) is designed and prepared from an organic pigment molecule for high-performance gas separation. The functional sites with different electrostatic potentials on the pore surface of CTF-PO71 demonstrate a strong interaction between C2H2 and CTF-PO71 to achieve preferential adsorption of C2H2 over C2H4, thus enabling effective capture of a trace amount of C2H2 from the gas mixture. This is the first organic porous polymer that is capable of separating C2H2 and C2H4. The commercial availability and the low cost of the pigment as well as the high stability of the resultant framework endow CTF-PO71 with a significant potential for practical applications.

  2. Potash Taxation: How Canada’s Regime is Neither Efficient nor Competitive from an International Perspective

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2015-01-01

    Full Text Available Saskatchewan — and by extension, Canada — is the largest producer of potash in the world, accounting for over 30 per cent of global production. Perhaps the good fortune of having an abundance of such a valuable natural resource has engendered an approach whereby tax policy has not been considered a top priority. That would at least be one explanation for the alarmingly inefficient and uncompetitive potash regime that currently exists in Saskatchewan. New Brunswick’s potash-taxation regime is at least somewhat better designed than Saskatchewan’s, although it hardly stands as a model of efficiency. In both cases, poorly designed policies are hindering the provinces’ economic potential and, in turn, Canada’s. Put bluntly, when compared against its international peers, Saskatchewan’s potash-tax regime is not only the most complex and inefficient, it can also be the least competitive since its tax incentives conditioned on dated production levels and investment sizes cannot be used in perpetuity. Whereas its international peers tend to tax all potash investment projects equally, the marginal effective tax and royalty rates (METRR on potash investment projects in Saskatchewan, either itemized or aggregated, are so widely varied that it is possible to calculate a METRR gap between two different projects as much as 48 percentage points. The convoluted nature of Saskatchewan’s regime benefits no one — not producers, investors, or the provincial government, which is left without any revenue certainty from its most significant natural resource. In fact, in recent years, where potash production and sales value rebounded substantially in Saskatchewan from 2009 levels, excessive tax allowances resulted in the province incurring three years of tax revenue losses from its potash production tax. New Brunswick’s potash-taxation regime is less complex than Saskatchewan’s, but it is not efficient. The province recently introduced a price

  3. IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI?

    Directory of Open Access Journals (Sweden)

    Popovici Oana Cristina

    2012-03-01

    Full Text Available The target of this paper is to determine whether taxation affects the attractiveness of Central and EasternEurope (CEE countries for foreign investors. In this scope, the paper analyzes the impact of taxation for thelocation decision of foreign direct investment (FDI in CEE countries both in 2007 and 2010. A taxation indexinvesting the effect of multiple host country taxes is developed in order to draw the attractiveness matrix for thecountries taken into account. The taxation level comprises the corporate income tax rate, representing directtaxation, the value-added tax (VAT and the social security contributions expressing indirect taxation and finally theease of paying taxes, as provided in Doing Business report. The results indicate that relieving the burden of payingtaxes by tackling the taxation issue is a mean for improving the FDI attractiveness of a country. Still, there are otherfactors that have higher influence on FDI inflows. The main finding is that there is no perfect correspondencebetween the shifts in taxation rankings and the FDI inflows performance.

  4. Changes in direct and indirect taxation in the process of the EU tax system reform

    Directory of Open Access Journals (Sweden)

    Miletić Vesna

    2015-01-01

    Full Text Available Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of these countries. In the EU with its decentralized tax policy, changes in direct and indirect taxation are permanently implemented in the process of tax system reform. Harmonization of direct and indirect taxation in the EU is conducted by means of the adopted community law regulations. In the harmonization of direct taxation there is a tendency towards an increase of the level of fiscal coordination and elimination of barriers to the common market. Thus direct taxation reforms are limited to achieving higher level of coordination and preventing evasion and double taxation. The current policy is the result of the principle according to which fiscal competition has positive effects on reducing consumption and on the EU economic development. In the harmonization process the systems of indirect taxation are aligned particularly with excise duty and value added tax. Fiscal strategies in the reform process are mostly aimed at fiscal coordination, modernization, informative cooperation, evasion reduction and elimination of malpractices in fulfilling a VAT payment liability. Within the excise tax system minimal excise rates are determined and an environmentally-friendly policy is pursued. The main priorities of taxation changes within the harmonization process are in respect of evasion reduction and irrational fiscal competition on the EU market. A study of direct and indirect taxation changes in the process of the tax system reform is highly significant both from the aspect of efficient tax-system functioning, which results in achieving EU macroeconomic goals, and from the aspect of single states' interests in the process of transition and accession.

  5. Policy options for carbon taxation in the EU

    International Nuclear Information System (INIS)

    Laurent, Eloi; Le Cacheux, Jacques

    2010-06-01

    Even though the EU clearly leads the global fight against climate change and despite the additional reduction in emissions due to the global crisis and European recession, the ambitious objectives flagged in the '20-20-20 by 2020' strategy and 'climate-energy package' are probably out of reach if a more resolute and consistent policy of carbon taxation is not rapidly put in place. First, the EU is not as 'virtuous' as it may seem, and shows signs of a 'fatigue' in mitigating climate change; this is explained by the weak incentive structure of current climate institutions, due to both narrow coverage and insufficient stringency of the European 'Emission Trading Scheme' (ETS) - the European 'carbon market'-, and to excessive reliance on emission standards combined with weak energy taxation. Fears of losing competitiveness are a major argument against imposing a higher carbon price on industries, feeding tax competition both within the EU and vis-a-vis the rest of the world. Though not fully satisfactory, the Commission's recent proposal (a revision of the 2003 energy taxation directive introducing floors on national excises based on carbon content) would help solving the intra-EU conundrum. Alternatively, an extension of the EU ETS to households and the transport sector via the 'upstream' inclusion of fossil fuel dealers would also be a feasible solution. In order to answer the 'carbon leakage' argument and to send appropriate price signals to European consumers on extra-EU imports, a border adjustment mechanism - carbon levy or inclusion of importers into the EU ETS - is also necessary. Ultimately though, in order to make sure that economic agents face a uniform carbon price, a generalized carbon tax, in the form of a European 'Carbon Added Tax' (ECAT), would be the most effective instrument in the fight against climate change, as well as the pillar of a thorough tax

  6. Individual Income Taxation in the World and Russian Practice: Modern Tendencies and Prospects

    Directory of Open Access Journals (Sweden)

    Pogorletskiy Alexander I.

    2013-11-01

    Full Text Available The article speaks about tendencies in individual income taxation in the leading countries of the world at the modern stage of development, marks out the contribution of the individual income tax into formation of the income base of authorities of all levels and emphasises its role in smoothing social consequences in the post-crisis period. Moreover, the article considers specific features of the individual income taxation in the Russian Federation including possibilities of modification of the existing system of levying this tax through increase of tax rates and introduction of the progressive scale of taxation.

  7. Rent taxation and its intertemporal effects in a small open economy

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Poutvaara, Panu

    2009-01-01

    Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase utilit...... of the current generation provided tax revenues are earmarked to reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially prevailing tax mix is sufficiently skewed toward wage taxation....

  8. Developing a Traffic Management Framework for Coastal Expressway Bridges under Adverse Weather Conditions: Case Study of Rain Day in Shenzhen, China

    Directory of Open Access Journals (Sweden)

    Chenming Jiang

    2015-01-01

    Full Text Available Adverse weather can reduce visibility and road surface friction, lower vehicle maneuverability, and increase crash frequency and injury severity. The impacts of adverse weather and its interactions with drivers and roadway on the operation and management of expressway or expressway bridges have drawn the researchers’ and managers’ attention to develop traffic management frameworks to mitigate the negative influence. Considering the peculiar geographical location and meteorological conditions, the Guangshen Coast Expressway-Shenzhen Segment (GSCE-SS was selected as a case in this study to illustrate the proposed traffic management framework on rain days. Conditions categorized by rainfall intensity and traffic flow were the main precondition to make the management decisions. CORSIM simulator was used to develop the alternate routes choice schemes, providing reference for other systems in the proposed traffic management framework. Maps of (a entrance ramp control (ERC strategies; (b mainline control strategies; (c alternate routes choice; (d information release schemes, under scenarios of different volume and rainstorm warning grades (BLUE to RED, were drawn to present a reference or demonstration for managers of long-span expressway bridges not only in China, but even in the world.

  9. Federal income taxation of the U. S. petroleum industry and the depletion of domestic reserves. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Flaim, S. J.; Mount, T. D.

    1978-10-01

    This paper models in a dynamic framework the production activities of the United States petroleum industry in an attempt to measure the effects of the federal income tax on reserve depletion. This model incorporates general corporate taxes, including the capital subsidies, excess depreciation and the investment tax credit, and taxes unique to the industry: drilling subsidies and percentage depletion. Because corporate response to tax incentives depends on market power and behavior, three behavioral assumptions are tested for consistency with the 1960 to 1974 data period before the tax policies are simulated. These assumptions are perfect competition, profit monopoly, and sales monopoly. The tax policies simulated at the end of this paper present six possible alternatives for future petroleum industry taxation. Sales monopoly is selected as the behavioral assumption that best describes petroleum industry behavior. Tax simulations under sales monopoly reveal that historical income tax policies have kept oil prices artificially low, stimulating (subsidizing) reserve depletion.

  10. Ten years on from the national service framework for long-term conditions: how far have we come?

    Science.gov (United States)

    Mendes, Aysha

    2015-03-01

    Aysha Mendes investigates whether the Department of Health's blueprint for improving care of long-term conditions in the UK has been successful amid the large-scale changes occurring in the NHS over recent years.

  11. Russian law: the legal framework for foreign investment in the Russian petroleum industry - problems and progress

    International Nuclear Information System (INIS)

    Barmin, A.; Doeh, D.

    1994-01-01

    Recent developments in Russian law relating to foreign investment in the petroleum industry are reviewed. The central piece of legislation regulating foreign investment is the Law on Foreign Investments of 1991. Its significance is that it is opened up to foreign investment that had been a closed society but it did not set out how and or what conditions investors' rights were to be acquired and exercised. The main problems that have had to be dealt with include: determining which government authorities (federal, republic, regional etc.) have the power to grant petroleum exploration and production rights; determining the methods by which these rights may be obtained and on what terms; determining export rights; establishing the basis for taxation; establishing the general framework for foreign investment in Russia. The extent to which these issues have been resolved is discussed and remaining areas of concern considered. (UK)

  12. Lessons from the Polder. Is Dutch CO2-Taxation Optimal?

    International Nuclear Information System (INIS)

    Vollebergh, H.R.J.

    2004-01-01

    This paper evaluates energy tax reform in the Netherlands between 1988 and 2002 from a climate change perspective. A tax on fuels and the so-called regulatory energy tax since 1996 are examples of indirect and non-uniform taxation of emissions. The overall tax base and rate structure corroborates recent theoretical findings that heterogeneity in production processes and transaction costs may justify optimal departures from the Pigovian corrective tax rule. Surprisingly, the Dutch revenue-raising tax matches the (modified) Pigovian policy prescription rather well, whereas the regulatory energy tax mainly follows the revenue raising Ramsey logic. Further improvements of the energy tax structure are also discussed, such as targeting the energy tax base and linking the tax rate more precisely to fuel characteristics

  13. Capital income taxation in a growing open economy

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1991-01-01

    The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...... of a (low) corporate income tax will not affect consumption in the long run, but will simply lead to a replacement of shares by foreign financial assets in household portfolios. It is also found that an anticipated investment tax credit can have and that an anticipated dividend tax will have contractionary...... effects on investment before they are introduced. Moreover, it is shown that while an unanticipated dividend tax is neutral with respect to investment, it will have real effects on consumption and net foreign assets in a growing economy...

  14. Optimal Taxation with On-the-Job Search

    DEFF Research Database (Denmark)

    Bagger, Jesper; Moen, Espen R.; Vejlin, Rune Majlund

    We study the optimal taxation of labor income in the presence of search frictions. Heterogeneous workers undertake costly search off- and on-the-job in order to locate more productive jobs that pay higher wages. More productive workers search harder, resulting in equilibrium sorting where low......-type workers are overrepresented in low-wage jobs while high-type workers are overrepresented in high-wage jobs. Absent taxes, worker search effort is efficient, because the social and private gains from search coincide. The optimal tax system balance efficiency and equity concerns at the margin. Equity...... concerns make it desirable to levy low taxes on (or indeed, subsidize) low-wage jobs including unemployment, and levy high taxes on high-wage jobs. Efficiency concerns limit how much taxes an optimal tax system levy on high-paid jobs, as high taxes distort the workers' incentives to search. The model...

  15. TANGIBLE ASSETS IN TERMS OF DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

    Directory of Open Access Journals (Sweden)

    Mariana GURĂU

    2017-05-01

    Full Text Available The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions and we highlight which are the necessary and compulsory tax documents for fixed assets. In taxation, the principle "guilty until proven innocent" is applyng. That means that responsibility to know the Fiscal Code is an obligation "sine qua non" for taxpayers. Thus, there is in low the principle that "no one can excuse invoking ignorance of the law" ("Nemo censetur ignore legem". Based on these considerations, we found it necessary to make a summary of the fiscal obligations that have economic entities on fixed assets. This synthesis can provide to a company a basis for strong arguments in discussions with tax authorities that can prevent an aggressive approach of them.

  16. Direct crowding out, optimal taxation and pollution abatement

    Energy Technology Data Exchange (ETDEWEB)

    Van der Ploeg, Frederick [FEE, University of Amsterdam, Amsterdam (Netherlands); Bovenberg, A. Lans [CentER, Tilburg University, Tilburg (Netherlands)

    1993-05-01

    The interactions between direct crowding out, the provision of public goods, optimal taxation and environmental policy are explored. Greener preferences induce a larger tax rate by raising the non-distortionary level of the tax rate. If the marginal productivity of public abatement diminishes rapidly environmental quality improves mainly through a fall in economic activity and emissions. In this case, public consumption increases which crowds out labour supply and private consumption. However, if environmental policy is very effective public consumption falls in order to make room for public abatement. In this case, if labour supply is inelastic with respect to the after-tax wage and direct crowding in is strong, labour supply and economic activity may expand. 1 fig., 7 refs.

  17. Receivables impairment comparison – accounting and taxation perspective

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2009-01-01

    Full Text Available Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison of ways of bad debts impairment reporting in the entrepreneurs’ financial reporting system and in the banks financial reporting system.The receivables definitions are similar for entrepreneurs and for banks. There are some differences in their classification and in the way of prudent principle application in this area.

  18. Regulatory taxation of fossil fuels. Theory and policy

    International Nuclear Information System (INIS)

    Wolfson, Dirk J.; Koopmans, Carl C.

    1996-01-01

    Research on energy taxation is often based on purely theoretical deductions. This paper stays closer to the real world, using empirical data and interpreting results in a political-economic setting of risk and uncertainty. Economic growth in developing countries will boost energy demand, increasing the risk of shortages of oil and natural gas half-way through the next century, and of coal towards the year 2100. Furthermore, there is mounting evidence that emissions of CO 2 trigger harmful climate changes. A timely introduction of regulatory taxes will reduce demand for fossil fuels and accelerate the introduction of sustainable technology. The empirical results presented show, moreover, that such taxes may claim a substantial part of the rent on energy extraction for the energy-importing countries. It is argued that optimal control and the avoidance of displacement effects require a tax affecting marginal use, with exceptions to safeguard competitive positions. Exceptions may be scaled down as the jurisdiction is enlarged

  19. IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE

    Directory of Open Access Journals (Sweden)

    Abdul AZIM ISLAHI

    2015-08-01

    Full Text Available Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of many sciences like history, psychology, sociology, geography, economics, political sciences,etc. He strongly argued in this book for low tax rate so that incentive to work is not killed and taxes are paid happily. His theory of taxation is an important contribution to economic thought. He is forerunner of the idea that high tax rates shrink the tax base because they reduce the economic activity. He is considered as the forerunner of Laffer’s curve. His ideas are comparable with those of supply-side economics that emphasized incentives and tax cuts as a means of economic growth.

  20. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    NARCIS (Netherlands)

    Cagdas, V; Kara, A; van Oosterom, P.J.M.; Lemmen, CHJ; Isikdag, U; Kathmann, R; Stubkjaer, E

    2016-01-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data