WorldWideScience

Sample records for taxation framework conditions

  1. 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.

  2. 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.)

  3. 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.

  4. 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

  5. Informal Taxation

    OpenAIRE

    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 t...

  6. 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

  7. 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.

  8. Perfect Taxation with Imperfect Competition

    OpenAIRE

    Alan J. Auerbach; James R. Hines Jr.

    2001-01-01

    This paper analyzes features of perfect taxation also known as optimal taxation when one or more private markets is imperfectly competitive. Governments with perfect information and access to lump-sum taxes can provide corrective subsidies that render outcomes efficient in the presence of imperfect competition. Relaxing either of these two conditions removes the government's ability to support efficient resource allocation and changes the perfect policy response. When governments cannot use l...

  9. 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.

  10. CMS Offline Conditions Framework and Services

    CERN Document Server

    Govi, G; Xie, Z

    2010-01-01

    Non-event data describing detector conditions change with time and come from different data sources. They are accessible by physicists within the offline event-processing applications for precise calibration of reconstructed data as well as for data-quality control purposes. Over the past years CMS has developed and deployed a software system managing such data. Object-relational mapping and the relational abstraction layer of the LHC persistency framework are the foundation; the offline conditions framework updates and delivers C++ data objects according to their validity. A high-level tag versioning system allows production managers to organize data in hierarchical view. A scripting API in python, command-line tools and a web service serve physicists in daily work. A mini-framework is available for handling data coming from external sources. Efficient data distribution over the worldwide network is guaranteed by a system of hierarchical web caches. The system has been tested and used in all major production...

  11. International double taxation

    OpenAIRE

    Odarčenko, Michal

    2015-01-01

    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...

  12. 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...

  13. 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.

  14. 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)

  15. 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.

  16. 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

  17. 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)

  18. 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...

  19. 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.

  20. 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

  1. 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...

  2. 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...

  3. 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)

  4. 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

  5. The theory of optimal taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    2007-01-01

    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......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...

  6. The Theory of Optimal Taxation

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    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......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...

  7. Taxation, stateness and armed groups

    DEFF Research Database (Denmark)

    Hoffmann, Kasper; Vlassenroot, Koen; Marchais, Gauthier

    2016-01-01

    This contribution analyses the role of taxation in the constitution of authority in the conflict-ridden eastern Democratic Republic of the Congo, where a multitude of authorities alternately compete and collude over the right to extract resources. Taxation ranges from simple plunder, to protection...... rackets, to the material reciprocation of the recognition of rights. Focusing on the taxation practices of armed groups, the article argues that taxation is at the core of armed groups’ production of public authority and citizenship, and that their modes of taxation are based on long-standing registers...

  8. 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...

  9. Taxation in Switzerland

    CERN Multimedia

    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 ...

  10. Taxation in Switzerland

    CERN Multimedia

    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 &...

  11. Taxation in Switzerland

    CERN Document Server

    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...

  12. 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,...

  13. 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...

  14. 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...

  15. TAXATION IN SWITZERLAND

    CERN Multimedia

    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 ...

  16. Taxation in France

    CERN Multimedia

    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...

  17. 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

  18. 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

  19. 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.

  20. 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.

  1. Taxation of Derivatives

    DEFF Research Database (Denmark)

    Dyppel, Katja Joo

    2013-01-01

    are known as futures, forwards, options and swaps. Derivatives are traded for the purpose of hedging financial or business risk, speculating in future spot prices and taking advantage of arbitrage opportunities. This market has increased tremendously in recent years. The term derivative is not used......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...

  2. 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.

  3. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2006-01-01

    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)...

  4. Taxation of Gambling in Australia

    OpenAIRE

    Alchin, T.

    1989-01-01

    This paper examines taxation of gambling in Australia and shows the proportions of taxation that each State receives. An interstate comparison of the components of gambling taxes is undertaken and some reasons for the differences between States are given such as the contributions to hospitals and the staid nature of residents of some other States. Taxation of gambling in NSW is examined in some depth and lottery revenue is used as an illustration of the growth, decline and resurgence of this ...

  5. 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...

  6. Local Taxation: Principles and Scope

    OpenAIRE

    Spahn, Paul Bernd

    1995-01-01

    The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the same time.

  7. 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

  8. 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.

  9. 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)

  10. 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

  11. 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...

  12. 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.

  13. 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

  14. 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....

  15. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging...... interests between shareholders and managers. We set up an agency model and analyze the crucial issue in corporate taxation of whether the normal return on investment should be exempted from taxation. The findings suggest that the divergence of interests may be intensified and welfare reduced...... 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...

  16. 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 in...... 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.......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...

  17. 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.)

  18. 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.

  19. 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

  20. 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.

  1. 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)

  2. 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)

  3. Risk, returns, and values in the presence of differential taxation

    NARCIS (Netherlands)

    Benninga, S; Sarig, O

    We show that there exist separate security market lines (SMLs) for debt and equity securities in an equilibrium with differential taxation of debt and equity. We characterize the conditions under which these SMLs have the same price of risk (with different intercepts) and the conditions under which

  4. 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.)

  5. 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.)

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. A statistical framework for conditional extreme event attribution

    Science.gov (United States)

    Yiou, Pascal; Jézéquel, Aglaé; Naveau, Philippe; Otto, Frederike E. L.; Vautard, Robert; Vrac, Mathieu

    2017-04-01

    The goal of the attribution of individual events is to estimate whether and to what extent the probability of an extreme climate event evolves when external conditions (e.g., due to anthropogenic forcings) change. Many types of climate extremes are linked to the variability of the large-scale atmospheric circulation. It is hence essential to decipher the roles of atmospheric variability and increasing mean temperature in the change of probabilities of extremes. It is also crucial to define a background state (or counterfactual) to which recent observations are compared. In this paper we present a statistical framework to determine the dynamical (linked to the atmospheric circulation) and thermodynamical (linked to slow forcings) contributions to the probability of extreme climate events. We illustrate this methodology on a record precipitation event that hit southern United Kingdom in January 2014. We compare possibilities for the creation of two states (or worlds) in which probability change is determined. These two worlds are defined in a large ensemble of atmospheric model simulations (Weather@Home factual and counterfactual simulations) and separate periods (new: 1951-2014, and old: 1900-1950) in reanalyses and observations. We discuss how the atmospheric circulation conditioning can affect the interpretation of extreme event attribution. We eventually show the qualitative coherence of results between the choice of worlds (factual/counterfactual vs. new/old).

  11. 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

  12. 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

  13. 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...

  14. 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?_

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

    OpenAIRE

    Bernd Genser

    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...

  16. 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

  17. 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...

  18. 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.

  19. 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...

  20. International Taxation and Multinational Firm Location Decisions

    OpenAIRE

    Salvador Barrios; Harry Huizinga; Luc Laeven; Gaëtan Nicodème

    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 ...

  1. Income taxation insurant: practice and the purpose of implementation

    OpenAIRE

    Ostroverkha, R.

    2009-01-01

    Present practice of income taxation insurant is critically estimated in regard to its conformity with science principles of taxation, trends of tax system's evolution and peculiarities of insurance activity and recommendations the purpose of implementation rational forms of taxation

  2. 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.

  3. 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.

  4. 31 CFR 346.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of... authority. Inquiry concerning the application of any Federal tax to these bonds should be directed to the...

  5. 31 CFR 345.5 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes imposed under the Internal Revenue Code of 1954. The certificates are subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  6. 31 CFR 340.3 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed under the Internal Revenue Code of 1954. The bonds will be subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  7. 31 CFR 341.13 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954 shall apply to all Retirement Plan Bonds. The bonds are subject to estate, inheritance, or other excise taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  8. 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

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. 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.

  14. 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

  15. 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).

  16. Legal framework conditions for the reprocessing of medical devices

    Science.gov (United States)

    Großkopf, Volker; Jäkel, Christian

    2008-01-01

    The processing of single-use products is permissible pursuant to medical device law. This is apparent both from the wording of the German Law on Medical Devices and from the purpose and the objectives underpinning the legislative materials. The prerequisite for processing is, however, compliance with the the Joint Recommendation of the Commission for Hospital Hygiene and the Prevention of Infection at the Robert Koch Institute (RKI) and the Federal Institute for Drugs and Medical Products (BfArM). For medical devices in the category “critical C”, the RKI/BfArM-recommendation provides that the processor’s quality management system must be certified by a body accredited by the Central Authority of the Federal States for Health Protection with regard to Medicinal Products and Medical Devices (Zentralstelle der Länder für Gesundheitsschutz bei Arzneimitteln und Medizinprodukten, ZLG). The certification must be carried out in accordance with EN ISO 13485:2003+AC:2007. On April 4, 2008 the Federal Health Ministry (Bundesministerium für Gesundheit, BMG) presented a progress report on the processing of medical devices. The BMG concludes that the legal framework for the processing of medical devices is sufficient, and that a prohibition on the processing of single-use products is inappropriate. PMID:20204096

  17. 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...

  18. 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.

  19. 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...

  20. 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.

  1. 31 CFR 332.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue Code of 1986, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes...

  2. 31 CFR 352.10 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue Code of 1954, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes...

  3. 31 CFR 309.4 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... or supplementary thereto. The bills shall be subject to estate, inheritance, gift or other excise taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

  4. Features of the German taxation system

    OpenAIRE

    Robert PĂIUŞAN

    2015-01-01

    The taxation system in Germany has a long tradition and many particularities for various reasons. The paper addresses the features of three taxes: business tax (Gewerbesteuer), solidarity surcharge (Solidaritätszuschlag) and church tax (Kirchensteuer).

  5. 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

  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. 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...

  8. Dividends Provisions in Croatian Double Taxation Agreements

    OpenAIRE

    Tomulić Vehovec, Marjeta

    2007-01-01

    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...

  9. Towards a level playing field for EU’s energy-related taxation

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    2017-01-01

    It follows from economic theory that externalities are the relevant yardstick for internalizing taxes. Yet with established approaches to account for external costs in Europe, estimates differ from the level suggested with American approaches, though we might see some convergence in methodologies...... in the years to come. Under the present circumstances in Europe legal doctrines seem to have higher prominence than economic—and when the very framework of an EU energy taxation directive is acknowledged, energy-related taxation has indeed a purpose in its own right in creating a more level playing field...

  10. 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)

  11. 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.

  12. 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

  13. 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.

  14. 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 influence those processes. As a response, we adapt a framework from the field of science didactics, the framework of didactic co-determination, to the museum context. We illustrate how the framework can be applied to a case of exhibit development to understand the influences that shape the final product. We...

  15. 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.

  16. 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...

  17. Analysis of taxation of dependent and independent activities

    OpenAIRE

    Pavlíčková, Tereza

    2013-01-01

    The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.

  18. 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...

  19. 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...

  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. 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...

  2. 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)

  3. 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....... On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin...

  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. 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)

  6. 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)

  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. 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.

  10. 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.

  11. 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

  12. Optimal taxation of married couples with household production

    DEFF Research Database (Denmark)

    Kreiner, Claus Thustrup; Kleven, Henrik Jacobsen

    2007-01-01

    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...... 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...

  13. 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.

  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. Does Income Taxation Affect Partners’ Household Chores?

    NARCIS (Netherlands)

    van Soest, A.H.O.; Stancanelli, E.G.F.

    2010-01-01

    We study the impact of income taxation on both partners‟ allocation of time to market work and unpaid house work in households with two adults. We estimate a structural household utility model in which the marginal utilities of leisure and house work of both partners are modelled as random

  16. 31 CFR 316.9 - Taxation.

    Science.gov (United States)

    2010-07-01

    ... therefor constitutes interest. Such interest is subject to all taxes imposed under the Internal Revenue Code of 1986, as amended. The bonds are subject to estate, inheritance, gift, or other excise taxes... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value...

  17. 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

  18. 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

  19. 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...

  20. Personal Income Taxation. National Education Association Search.

    Science.gov (United States)

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  1. 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...

  2. 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.

  3. Explaining output volatility: The case of taxation

    DEFF Research Database (Denmark)

    Posch, Olaf

    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...

  4. 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.

  5. Improving condition severity classification with an efficient active learning based framework.

    Science.gov (United States)

    Nissim, Nir; Boland, Mary Regina; Tatonetti, Nicholas P; Elovici, Yuval; Hripcsak, George; Shahar, Yuval; Moskovitch, Robert

    2016-06-01

    Classification of condition severity can be useful for discriminating among sets of conditions or phenotypes, for example when prioritizing patient care or for other healthcare purposes. Electronic Health Records (EHRs) represent a rich source of labeled information that can be harnessed for severity classification. The labeling of EHRs is expensive and in many cases requires employing professionals with high level of expertise. In this study, we demonstrate the use of Active Learning (AL) techniques to decrease expert labeling efforts. We employ three AL methods and demonstrate their ability to reduce labeling efforts while effectively discriminating condition severity. We incorporate three AL methods into a new framework based on the original CAESAR (Classification Approach for Extracting Severity Automatically from Electronic Health Records) framework to create the Active Learning Enhancement framework (CAESAR-ALE). We applied CAESAR-ALE to a dataset containing 516 conditions of varying severity levels that were manually labeled by seven experts. Our dataset, called the "CAESAR dataset," was created from the medical records of 1.9 million patients treated at Columbia University Medical Center (CUMC). All three AL methods decreased labelers' efforts compared to the learning methods applied by the original CAESER framework in which the classifier was trained on the entire set of conditions; depending on the AL strategy used in the current study, the reduction ranged from 48% to 64% that can result in significant savings, both in time and money. As for the PPV (precision) measure, CAESAR-ALE achieved more than 13% absolute improvement in the predictive capabilities of the framework when classifying conditions as severe. These results demonstrate the potential of AL methods to decrease the labeling efforts of medical experts, while increasing accuracy given the same (or even a smaller) number of acquired conditions. We also demonstrated that the methods included in

  6. 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.

  7. 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.

  8. Analysing the Role of Framework Conditions Influencing International Entrepreneurial Opportunity Identification Process

    Directory of Open Access Journals (Sweden)

    Yonni Angel Cuero Acosta

    2017-09-01

    Full Text Available Objective:The objective of this paper is to determine and analyse the framework conditions that influence the entrepreneurial opportunity identification and action in the international market context. Research Design & Methods: Scholars from the International Business and International Entrepreneurship (IE research fields agree that the process of internationalisation is triggered by opportunity identification. The extant literature is reviewed by assessing the framework conditions that domestic and international markets offer for entrepreneurial actions. An analytical juxtaposition of the influential factors is conducted in the light of various stages of the opportunity identification process by examining − at each stage − possible effects of domestic and international market context. Findings:This paper brings into the IE discussion a conceptual matrix of various elements and factors − external conditions – which influence the creation of nexus by entrepreneurs to the markets. Implications & Recommendations:The conceptual matrix offers new insights for theoretical development and arguments for designing empirical research in terms of external conditions. It is expected to provoke more theoretical and practical questions from scholars within the IE field. Contribution & Value Added:The originality of this work lies in proposing a comprehensive framework to understand how context interacts with the entrepreneurial opportunity identification process.

  9. 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)

  10. Structural framework conditions and the case history of public participation in the GKN-2 reactor project

    International Nuclear Information System (INIS)

    Gloede, F.

    1989-01-01

    This paper outlines the structural framework conditions of the GKN-2 project, which include the fundamental decision for a peaceful use of nuclear energy, the onset of the nuclear controversy in the early 1970s, and its shift to administrative procedures. The author shows that these general conditions already had an impact on the forerunner project, GKN-1, and the site-specific conflict of interests involved. The review concludes that the procedures have to be designed so as to be adequate to the problems or conflicts involved, and this in the fields of development of political objectives, administration, and adjucation. (orig./HSCH) [de

  11. 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.

  12. Indirect taxation in an integrated Europe

    DEFF Research Database (Denmark)

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

    1995-01-01

    . On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin......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...

  13. 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.

  14. 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.

  15. 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

  16. 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

  17. 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

  18. 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 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....

  19. 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.

  20. Consumption taxation in a digital world : A primer

    OpenAIRE

    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 technically more complex for digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and seller.Most of the potential so...

  1. 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, ...

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

    Science.gov (United States)

    Xiang, Shengchang; He, Yabing; Zhang, Zhangjing; Wu, Hui; Zhou, Wei; Krishna, Rajamani; Chen, Banglin

    2012-07-17

    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 such separations and to replace current technologies, which use aqueous solvents to chemically absorb carbon dioxide. Here we show that a metal-organic frameworks (UTSA-16) displays high uptake (160 cm(3) cm(-3)) of CO(2) at ambient conditions, making it a potentially useful adsorbent material for post-combustion carbon dioxide capture and biogas stream purification. This has been further confirmed by simulated breakthrough experiments. The high storage capacities and selectivities of UTSA-16 for carbon dioxide capture are attributed to the optimal pore cages and the strong binding sites to carbon dioxide, which have been demonstrated by neutron diffraction studies.

  3. 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...

  4. Bayesian Framework Approach for Prognostic Studies in Electrolytic Capacitor under Thermal Overstress Conditions

    Science.gov (United States)

    Kulkarni, Chetan S.; Celaya, Jose R.; Goebel, Kai; Biswas, Gautam

    2012-01-01

    Electrolytic capacitors are used in several applications ranging from power supplies for safety critical avionics equipment to power drivers for electro-mechanical actuator. Past experiences show that capacitors tend to degrade and fail faster when subjected to high electrical or thermal stress conditions during operations. This makes them good candidates for prognostics and health management. Model-based prognostics captures system knowledge in the form of physics-based models of components in order to obtain accurate predictions of end of life based on their current state of heal th and their anticipated future use and operational conditions. The focus of this paper is on deriving first principles degradation models for thermal stress conditions and implementing Bayesian framework for making remaining useful life predictions. Data collected from simultaneous experiments are used to validate the models. Our overall goal is to derive accurate models of capacitor degradation, and use them to remaining useful life in DC-DC converters.

  5. 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

  6. 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

  7. Establishing physico-chemical reference conditions in Mediterranean streams according to the European Water Framework Directive.

    Science.gov (United States)

    Sánchez-Montoya, María del Mar; Arce, Maria Isabel; Vidal-Abarca, María Rosario; Suárez, María Luisa; Prat, Narcís; Gómez, Rosa

    2012-05-01

    Type-specific physico-chemical reference conditions are required for the assessment of ecological status in the Water Framework Directive context, similarly to the biological and hydro-morphological elements. This directive emphasises that natural variability of quality elements in high status (reference condition) needs to be quantified. Mediterranean streams often present a marked seasonal pattern in hydrological, biological and geochemical processes which could affect physico-chemical reference conditions. This study establishes general physico-chemical reference conditions (oxygenation, nutrient, salinity and acidification conditions) for different Mediterranean stream types. 116 potential reference sites located in 23 Mediterranean catchments in Spain were sampled in spring, summer and autumn in 2003. All sites were subjected to a screening method for the selection of reference sites in Mediterranean streams (Mediterranean Reference Criteria) and classified using a pre-established stream typology that establishes five different stream types (temporary streams, evaporite-calcareous at medium altitude, siliceous headwaters, calcareous headwaters and large watercourses). Reference conditions (reference value and reference threshold equivalents to high-good class boundary) were calculated using two different methods according to the availability of reference sites: the reference site 75th percentile approach of all reference sites and the 25th percentile of the population approach. The majority of the studied potential reference sites (76 out of 116) were selected as reference sites. Regarding type-specific reference conditions, only siliceous headwaters could be considered different from the rest of stream types because lower conductivity and pH. All reference stream types presented seasonal differences as regards some parameters, except for temporary streams due to the high natural variation of this stream type. For those parameters which presented seasonal

  8. 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.)

  9. Optimal Taxation and Social Insurance in a Lifetime Perspective

    NARCIS (Netherlands)

    Bovenberg, A.L.; Sorensen, P.B.

    2006-01-01

    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

  10. Optimal Taxation and Social Insurance in a Lifetime Perspective

    NARCIS (Netherlands)

    Bovenberg, A.L.; Sorensen, P.B.

    2007-01-01

    Advances in information technology have improved the administrative feasibility of redis- tribution 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

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

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

    10 juin 2010 ... Taxation and Gender Equity : A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries. Couverture du livre Taxation and Gender Equity : A Comparative Analysis of Direct and Indirect Taxes. Directeur(s) : Caren Grown et Imraan Valodia. Maison(s) d'édition : Routledge ...

  12. Changing the Australian Taxation System: Towards a Family Income Guarantee.

    Science.gov (United States)

    Institute of Family Studies, Melbourne (Australia).

    Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…

  13. 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

  14. 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,

  15. 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...

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

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

    ... West African Economic and Monetary Union directives on tobacco taxation in West Africa. Another objective is to promote intersectoral action through knowledge transfer and exchange workshops involving decision-makers from those public sectors affected by tobacco taxation policies: health, trade, customs, and finance.

  17. Dueling policies : Why systemic risk taxation can fail

    NARCIS (Netherlands)

    Bosma, Jakob J.

    Two policy instruments for the banking sector are investigated, namely systemic risk taxation and constructive ambiguity about bailout policy. Bailout expectations can induce moral hazard in the form of excessive risk taking by banks. Systemic risk taxation induces banks to prefer uncorrelated

  18. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

    Science.gov (United States)

    2010-01-01

    Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

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

    Energy Technology Data Exchange (ETDEWEB)

    An, Sang Ha; Chang, Soon Heung [Korea Advanced Institute of Science and Technology, Daejeon (Korea, Republic of); Heo, Gyun Young [Kyung Hee University, Yongin (Korea, Republic of); Seo, Ho Joon; Kim, Su Young [BNF Technology Inc., Daejeon (Korea, Republic of)

    2009-05-15

    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.

  20. 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.

  1. Novel open-framework europium silicates prepared under high-temperature and high-pressure conditions.

    Science.gov (United States)

    Liu, Wei; Ji, Ying; Bao, Xinjian; Wang, Ying; Li, Benxian; Wang, Xiaofeng; Zhao, Xudong; Liu, Xiaoyang; Feng, Shouhua

    2014-10-07

    Two new europium silicates, Na15Eu3Si12O36 (denoted as 1) and K2EuSi4O10F (denoted as 2), were successfully synthesized under high-temperature and high-pressure conditions, and structurally characterized by single-crystal and powder X-ray diffraction (XRD). The single-crystal XRD analysis of 1 reveals that its structure is based on [Si6O18]n(12n-) cyclosilicate anions that are built from six SiO4 tetrahedra sharing two of their four O corners with each other. Such [Si6O18]n(12n-) cyclosilicate anions are linked via EuO6 octahedra to form a three-dimensional (3D) framework containing 6-membered ring channels delimited by the SiO4 tetrahedra and EuO6 octahedra along the [010] direction. The structure of 2 consists of infinite tubular chains of corner-sharing SiO4 tetrahedra, which are further linked together via corner sharing O atoms by infinite chains of EuO4F2 octahedra forming a 3-D framework that contains 8-ring and 6-ring channels along the [010] direction. The photoluminescence properties of 1 and 2 were also investigated.

  2. 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.)

  3. The Current Condition of the Legal and Regulatory Framework for Accounting the Activities of the NBFIs

    Directory of Open Access Journals (Sweden)

    Prokopenko Zhanna V.

    2017-03-01

    Full Text Available The article studies and evaluates condition of the current legal and regulatory framework for accounting the activities of non-bank financial institutions (NBFIs. The directions of manifestation of accounting have been defined, requirements of the State to its organization and methodology have been characterized. Activities of the major regulatory institutions has been explored, a grouping and an analysis of normative-legal acts have been carried out. A manifestation of the accounting system has been identified, which confers it the functions of socio-economic nature. It has been determined that information asymmetry and accounting system are interrelated, because accounting should satisfy the information needs of both the internal and the external users.

  4. Hydrologic model framework for river basins with a range of hydroclimatic and bioclimatic conditions

    Science.gov (United States)

    Cárdenas Gaudry, María.; Gutknecht, Dieter

    2010-05-01

    This presentation reports on the first steps in the development of a regional scale runoff modelling framework for a river basin that features a wide range of diverse hydroclimatic and landscape conditions across the basin. A new approach will be tested based on an ecohydrologically and water balance oriented landscape classification concept. As starting point the Holdridge life zone system concept will be used which is based on indices of precipitation, evapotranspiration and temperature and differentiates landscapes with respect to climatic and elevation zones. Further steps of the projects will include the search for additional indices that can be used to define the controls on the dominant runoff processes in relations to water balance and landscapes chatacteristics, respectively. The final model framework will be constructed around a group of modules, each of the modules representing specific conditions with respect to the geomorphologic and ecohydrologic characteristics of the particular landscape type. The selected test river basins are located in 2 regions of Peru, the Piura region (24,000 Km2) and the Lambayeque region (10,000 Km2). They feature a wide range of hydroclimatic and landcover situations with diversity of landscapes (from high mountaneous andean areas to flat coastal areas, from forested areas to desert areas, and from permanent to ephemeral lakes). A very particular feature exists in the form of the lake Ramon next to the coast of the sea which exhibits a strong bild-up in the time of ENSO/El Niño episodes, reaching an extent of about 2,000 Km2 in area and around 8,000 million m3 in volume in the ENSO event 1997-98, and a strong redrawal at the end of such an episode.

  5. 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.

  6. 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...

  7. 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

  8. 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

  9. 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.

  10. 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

  11. 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.

  12. 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

  13. 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...

  14. Taxation, credit constraints and the informal economy

    Directory of Open Access Journals (Sweden)

    Julia P. Araujo

    2016-01-01

    Full Text Available This paper extends Evans and Jovanovic (1989's entrepreneurship model to incorporate the informal sector. Specifically, entrepreneurs can operate either in the formal sector – in which they have limited access to credit markets and must pay taxes – or in the informal sector – in which they can avoid paying taxes, but have no access to credit markets. In addition, technology in the informal sector is both less productive and more labor intensive than that in the formal sector. We calibrate the model to the Brazilian economy, and evaluate the impact of credit frictions and taxation on occupational choices, aggregate output and inequality. Removing all distortions can improve aggregate efficiency considerably, largely because this induces entrepreneurs to switch to the formal sector, where the technology is superior. Most of this effect comes from removing credit market frictions, but taxes on formal businesses are also important. The elimination of distortions can also reduce income inequality substantially.

  15. 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...... depends on total couple incomes. In a model where secondary earners make only a binary work decision (work or not work), we demonstrate that the marginal tax rate of the primary earner is lower when the spouse works. As a result, the tax distortion on the secondary earner decreases with the earnings...... of the primary earner and actually vanishes to zero asymptotically. Such negative jointness is optimal because redistribution from two-earner toward one-earner couples is more valuable when primary earner income is lower. We also consider a model where both spouses display intensive labor supply responses...

  16. 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

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

    OpenAIRE

    Antoniu PREDESCU; Maria-Loredana POPESCU; Mihaela-Diana OANCEA-NEGESCU

    2014-01-01

    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 ...

  18. Optimal Taxation and Social Insurance in a Lifetime Perspective

    DEFF Research Database (Denmark)

    Bovenberg, A. Lans; Sørensen, Peter Birch

    -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......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...

  19. 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

  20. 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.

  1. 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.

  2. 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.)

  3. 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......-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...

  4. Developing the Framework for an Early Warning System for Ebola based on Environmental Conditions

    Science.gov (United States)

    Dartevelle, Sebastien; Nguy-Robertson, Anthony; Bell, Jesse; Chretien, Jean-Paul

    2017-04-01

    The 2014-2016 Ebola outbreak in West Africa indicated that this lethal disease can become a National Security issue as it crossed boarders and taxed regional health care systems. Ebola symptoms are also similar to other endemic diseases. Thus, forewarning of its possible presence can alert local public health facilities and populations, and may thereby reduce response time. Early work by our group has identified local climate (e.g. temperature, precipitation) and vegetation health (e.g. remote sensing using normalized difference vegetation index, NDVI) variables as leading indicators to known historical Ebola outbreaks. The environmental stress placed on the system as it reaches a climatic tipping point provides optimal conditions for spillover of Ebola virus from the reservoir host (which is unknown but suspected to be bats) to humans. This work outlines a framework for an approach to provide early warning maps based on the present state of the environment. Time series data from Climate Forecast System ver. 2 and AVHRR and MODIS satellite sensors are the basis for the early warning models used. These maps can provide policy makers and local health care professionals timely information for disease surveillance and preparation for future Ebola outbreaks.

  5. 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

  6. 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

  7. 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...

  8. 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 ...

  9. Ramsey monetary and fiscal policy: the role of consumption taxation

    OpenAIRE

    Giorgio Motta; Raffaele Rossi

    2013-01-01

    We study Ramsey monetary and fiscal policy in a small scale New Keynesian model where government spending has intrinsic value, public debt is state-noncontingent and the fiscal authority is constrained by using distortive taxation. We show that Ramsey policy is remarkably altered when consumption taxation is considered as a source of government revenues alongside or as an alternative to labour income taxes. First, we show that the optimal steady-state size of the public spending is, ceteris p...

  10. 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...

  11. A Theory of Top Income Taxation and Social Insurance

    OpenAIRE

    Francisco M. Gonzalez; Jean-Francois Wen

    2013-01-01

    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...

  12. 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

  13. 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.

  14. 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.

  15. 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

  16. 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.

  17. 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...

  18. 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)

  19. Obtaining your annual internal taxation certificate

    CERN Multimedia

    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...

  20. 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

  1. 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

  2. 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

  3. Taxation impact on uranium mining in Canada and Australia

    International Nuclear Information System (INIS)

    Whillans, R.T.

    1992-01-01

    The impact of taxation on the economic viability and competitive position of the uranium industry was studied using four model deposits types as they occur or could occur in different provinces in Australia and Canada. On the basis of project characteristics and assumed uranium prices, before tax indicators such as net revenue, undiscounted cash flow, net present value and rate of return were determined and subjected to the tax regimes in the different jurisdictions using assumed varying levels of cost of capital. Under the assumed conditions, it was found that among the internal factors the uranium prices have a very significant impact on the economics of the model operators. Looking at external factors, the tax systems evaluated in these model operations were found to have a decisive influence on the viability of the operation. Among the fiscal regimes tested, the Saskatchewan royalty system and Australia's Northern Territory tax system generate the highest government revenue but provide the least incentive for investment. However, despite having the highest effective tax rate, the Saskatchewan royalty was found to be attractive at the investment margin and flexible as its progressive nature provides for increasing tax rates as profitability increases. On the contrary, all the other systems are regressive, with relative high tax burdens at the investment margin and decreasing burdens as a function of profitability. (author). 7 tabs

  4. A data-driven feature extraction framework for predicting the severity of condition of congestive heart failure patients.

    Science.gov (United States)

    Sideris, Costas; Alshurafa, Nabil; Pourhomayoun, Mohammad; Shahmohammadi, Farhad; Samy, Lauren; Sarrafzadeh, Majid

    2015-01-01

    In this paper, we propose a novel methodology for utilizing disease diagnostic information to predict severity of condition for Congestive Heart Failure (CHF) patients. Our methodology relies on a novel, clustering-based, feature extraction framework using disease diagnostic information. To reduce the dimensionality we identify disease clusters using cooccurence frequencies. We then utilize these clusters as features to predict patient severity of condition. We build our clustering and feature extraction algorithm using the 2012 National Inpatient Sample (NIS), Healthcare Cost and Utilization Project (HCUP) which contains 7 million discharge records and ICD-9-CM codes. The proposed framework is tested on Ronald Reagan UCLA Medical Center Electronic Health Records (EHR) from 3041 patients. We compare our cluster-based feature set with another that incorporates the Charlson comorbidity score as a feature and demonstrate an accuracy improvement of up to 14% in the predictability of the severity of condition.

  5. 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/.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. Reforming of Regional Fiscal Policy as Basis of Increasing Taxation Potential of Territories

    OpenAIRE

    Igonina, Lyudmila Lazarevna; Nabiyev, Ramazan Abdulmuminovich; Alimirzoeva, Madina Gamidulakhovna; Gulmagomedova, Gulzar Akhmedullakhovna; Suleymanov, Magomed Magomedovich

    2016-01-01

    The article is devoted to researching problems related to forming regional fiscal policy focused on increasing the taxation potential of territories. The subject of the research is theoretic and methodological basics of pursuing regional fiscal policy focused on developing the taxation potential of the Russian Federation regions. The object of the research is the Russian taxation system, regional fiscal policy, and foreign and national practices of taxation regulation of regional development....

  11. 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

  12. 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

  13. 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

  14. 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.

  15. Research of the Taxation Justice and the Social Responsibility

    Directory of Open Access Journals (Sweden)

    Ilona Skačkauskienė

    2016-06-01

    Full Text Available The article deals with the content of taxation justice, it’s value and compatibility with other principles of taxation, analyses the features of the Lithuanian tax system formation. The article ex¬amines the conception of social responsibility and it’s possibilities for assessment too. The research findings show that the principle of taxation justice is implemented only partially in Lithuania. The assessment of social responsibility through quantitative and qualitative indexes shows that some of its principles in Lithuania are being implemented more successful. However, it should be noted that significant amounts of funds for these initiatives and projects are received from the EU. It is very important to continue all the projects when funding from the EU runs out.

  16. 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

  17. 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,

  18. 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...

  19. 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... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer is...

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

    African Journals Online (AJOL)

    Electronic taxation (E-taxation) and its automated processes are gradually phasing out manual tax administration globally. With e-taxation, taxpayers can conveniently pay their taxes electronically from the comfort of their homes, offices, shops and even while travelling. Tax authorities on the other hand, can now go after tax ...

  1. 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)

  2. 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

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

    OpenAIRE

    Bantekas, Ilias

    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...

  4. 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...

  5. The evaluation of framework conditions for commercial initiatives in the realm of renewable energy of Ukraine

    OpenAIRE

    Rozhko, Alla

    2014-01-01

    The aim of the thesis is search of the status and prospects of Ukraine in international commercial projects in the realm of renewable energy, which allows analyzing the international investment environment in the study area of Ukraine. The thesis includes the resulting conclusions, which help: (a) to develop theoretical justification of conceptual, legal framework and practical guidelines for the implementation of commercial projects in the field of renewable energy in Ukraine, namely: the es...

  6. 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

  7. 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

  8. 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.

  9. `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.

  10. '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.

  11. 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.)

  12. 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 detriment...

  13. 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

  14. 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

  15. Taxation of Tobacco Products in West Africa | IDRC - International ...

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

    This project aims to breach a major gap revealed by the situational analysis: the failure to take advantage of taxation in the anti-tobacco campaign. This project aims to contribute to the ... New website will help record vital life events to improve access to services for all. A new website and resource library will help improve ...

  16. The Taxation Implicit in Two-Tiered Exchange Rate Systems

    NARCIS (Netherlands)

    Huizinga, H.P.

    1996-01-01

    A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets.If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is an implicit taxation of international goods trade as well.This paper

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

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

    This comparative research project will investigate gender biases in taxation in six countries (Argentina, India, Kenya, Mexico, South Africa, United Kingdom) with a view to understanding the gender impact of tax policy in countries at various levels of development. At the national level, researchers will engage tax ...

  18. On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule

    OpenAIRE

    Spicer, Michael W.

    1995-01-01

    Explores the implications of the work of the late Friedrich Hayek for taxation policy. Examines Hayek's writings on the limits of rationality, the role of rules, and the limits of majority rule. Argues that Hayek's work provides general support for broad-based nondiscrimnatory tax policies but can be interpreted as cautioning against either radical or frequent changes in tax policy.

  19. 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 ...

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

    DEFF Research Database (Denmark)

    Markussen, Thomas

    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...

  1. The Features of Development of the Excise Taxation in Ukraine

    Directory of Open Access Journals (Sweden)

    Kostyana Oksana V.

    2017-03-01

    Full Text Available The article analyzes the main tendencies of the excise taxation in Ukraine. The features of the excise taxation of alcoholic beverages have been determined. A comparing of rates of the excise tax on certain types of alcoholic drinks in Ukraine and the EU Member States has been done, an analysis of the dynamics of rates of the excise duty on the ethyl alcohol in Ukraine has been carried out. The dynamics of the volumes of consumption of alcoholic drinks in Ukraine have been analyzed. The relationship between the volumes of consumption and the size of the rates of excise duty on alcohol has been defined. The fiscal importance of the excise taxation in Ukraine during the period of 1998-2016 has been analyzed. It has been determined that for Ukrainian economy is characteristic an increase of the fiscal significance of excise tax in the periods of crisis developments. The article considers the directions for further development of the excise taxation in Ukraine, analyzes the prospects of implementing an automated system for monitoring the turnover of alcoholic beverages, as well as use of the electronic excise stamps.

  2. Tobacco Taxation, Smuggling, and Street Tobacco Vendors in Eritrea

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

    assess the impact of taxation on tobacco consumption and use control;; determine the price elasticity of tobacco products (change in demand based on cost), particularly cigarettes;; assess trends and identify networks of smuggling and legal cross-border shopping for tobacco products, particularly between Sudan and ...

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

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

    Studying Alcohol Pricing and Taxation Policies in India. India is the third largest market for alcoholic beverages in the world. As many as 32% of Indians consume alcohol, with 4% to 13% consuming it daily. While per capita alcohol consumption has fallen since 1980 in most developed countries, it has risen over 115% in ...

  4. 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

  5. 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…

  6. Taxation Of Financial Assets: Implications For Capital Market ...

    African Journals Online (AJOL)

    Effective operation of the capital market depends on a proper environment provided for by good and sound macroeconomic policies of which fiscal policy is paramount. Poor design of the tax system and over-taxation of financial assets may constrain the process of capital market development and effective functioning of the ...

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

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

    Gender and Taxation : Improving Revenue Generation and Social Protection in Developing Countries. Tax policies in developing countries, and indeed around the world, are under continued reform. However, these reforms are generally guided by the desire to introduce administrative efficiency and facilitate integration into ...

  8. 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)

  9. Urban Property Taxation: III. Rejection and Reformation. Exchange Bibliography 481.

    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 variations on the central theme of reform. Included are sources dealing with redesigning systems, exemptions, judicial review, alternatives, limitations, equalization, differentials, and model laws.…

  10. Property Taxation and the Finance of Education. TRED 7.

    Science.gov (United States)

    Lindholm, Richard W., Ed.

    More than twenty experts present their views on the strengths and weaknesses of the property tax system, while comparing it with other possible revenue sources. Together, they develop a comprehensive theory and philosophy of the use of the property tax and land value taxation to finance public education. The contributors give thorough…

  11. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    Science.gov (United States)

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  12. 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…

  13. Taxation of Islamic Banking Products under the Nigerian Laws ...

    African Journals Online (AJOL)

    ... ground for the operation of Islamic banking in Nigeria, the current three major laws that regulate Banking activities and Company's taxation in Nigeria-the Banks and Other Financial Institutions Act, the CBN Acts and the Companies Income Tax Act are yet to provide adequate guideline for the taxability of Islamic Finance.

  14. 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....

  15. GLOBAL FRAMEWORK CONVENTION ON TOBACCO CONTROL ...

    African Journals Online (AJOL)

    At the World Health Assembly in May 2003 the. Member States of the World Health Organization. (WHO) have agreed on a groundbreaking public health treaty to control tobacco supply and consumption. The text of the WHO Framework. Convention on Tobacco Control (FCTC) covers tobacco taxation, smoking prevention ...

  16. A modelling framework to assess the effect of pressures on river abiotic habitat conditions and biota

    NARCIS (Netherlands)

    Kail, Jochem; Guse, Björn; Radinger, Johannes; Schröder, Maria; Kiesel, Jens; Kleinhans, Maarten; Schuurman, Filip; Fohrer, Nicola; Hering, Daniel; Wolter, Christian

    2015-01-01

    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

  17. 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

  18. Topologies of the conditional ancestral trees and full-likelihood-based inference in the general coalescent tree framework.

    Science.gov (United States)

    Sargsyan, Ori

    2010-08-01

    The general coalescent tree framework is a family of models for determining ancestries among random samples of DNA sequences at a nonrecombining locus. The ancestral models included in this framework can be derived under various evolutionary scenarios. Here, a computationally tractable full-likelihood-based inference method for neutral polymorphisms is presented, using the general coalescent tree framework and the infinite-sites model for mutations in DNA sequences. First, an exact sampling scheme is developed to determine the topologies of conditional ancestral trees. However, this scheme has some computational limitations and to overcome these limitations a second scheme based on importance sampling is provided. Next, these schemes are combined with Monte Carlo integrations to estimate the likelihood of full polymorphism data, the ages of mutations in the sample, and the time of the most recent common ancestor. In addition, this article shows how to apply this method for estimating the likelihood of neutral polymorphism data in a sample of DNA sequences completely linked to a mutant allele of interest. This method is illustrated using the data in a sample of DNA sequences at the APOE gene locus.

  19. 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...

  20. 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

  1. Models for a zero-yield energy rise and their economic implications. Pt. 2. Effects of energy taxation and compensation; Modelle einer aufkommensneutralen Energiepreiserhoehung und ihre wirtschaftlichen Auswirkungen. T. 2. Auswirkungen der Energiebesteuerung und Kompensation

    Energy Technology Data Exchange (ETDEWEB)

    Kohlhaas, M. [Deutsches Inst. fuer Wirtschaftsforschung (DIW), Berlin (Germany); Welsch, H. [Deutsches Inst. fuer Wirtschaftsforschung (DIW), Berlin (Germany)

    1995-06-01

    The authors present and compare various models on the effects of energy price rises through taxation. Such taxes could be introduced within the framework of energy and climate protection policies. (UA) [Deutsch] Es werden mehrere Modelle vorgestellt und verglichen, welche die wirtschaftlichen Auswirkungen von Energiepreiserhoehungen durch Steuern untersuchen, die im Rahmen einer Energie- und Klimaschutzpolitik eingefuehrt werden koennten. (UA)

  2. Conditions-Based Learning Theory as a Framework for Comparative-Effectiveness Reviews: A Worked Example.

    Science.gov (United States)

    Rourke, Liam; Leong, Jessica; Chatterly, Patricia

    2018-02-16

    Phenomenon: An evidence-informed era of medical education encourages the generation and use of comparative-effectiveness reviews, yet the reviews often conclude, curiously, that all instructional approaches are equally effective. We used a conditions-based learning theory to structure a review of the comparative-effectiveness literature on electrocardiogram instruction. We searched MEDLINE, EMBASE (Ovid), ERIC (Ovid), PsycINFO (Ovid), and CINAHL (EBSCO) from inception to June 2016. We selected prospective studies that examined the effect of instructional interventions on participants' knowledge and skill with electrocardiogram interpretation. Two reviewers extracted information on the quality of the studies, the effect of instruction on the acquisition of knowledge and skill, and instructional quality. Instructional quality is an index of the extent to which instruction incorporates 4 practices of Gagne's conditions-based learning theory: presenting information, eliciting performance, providing feedback, and assessing learning. Twenty-five studies (3,286 participants) evaluating 47 instructional interventions were synthesized. The methodological quality of most studies was moderate. Instructional quality varied: All interventions presented information and assessed learning, but fewer than half elicited performances or provided feedback. Instructional interventions that incorporated all 4 components improved trainees' abilities considerably more than those that incorporated 3 or fewer; respectively, standardized mean difference (SMD) = 2.80, 95% confidence interval (CI) [2.05, 3.55], versus SMD = 1.44, 95% CI [1.18, 1.69]. Studies that compared "innovative" to "traditional" types of instruction did not yield a significant pooled effect: SMD = 0.18, 95% CI [-0.09, 0.45]. Insights: The use of a conditions-based learning theory to organize the comparative-effectiveness literature reveals differences in the instructional impact of different instructional approaches. It

  3. A new fuzzy framework for the optimal placement of phasor measurement units under normal and abnormal conditions

    Directory of Open Access Journals (Sweden)

    Ragab A. El-Sehiemy

    2017-12-01

    Full Text Available This paper presents a new procedure for finding the optimal placement of the phasor measurement units (PMUs in modern power grids to achieve full network observability under normal operating conditions, and also abnormal operating conditions such as a single line or PMU outage, while considering the availability of PMU measuring channels. The proposed modeling framework is implemented using the fuzzy binary linear programming (FBLP technique. Linear fuzzy models are proposed for the objective function and constraints alike. The proposed procedure is applied to five benchmark systems such as the IEEE 14-bus, 30-bus, 39-bus, 57-bus, and 118-bus. The numerical results demonstrate that the proposed framework is capable of finding a fine-tuned optimal solution with a simple model and acceptable solution characteristics compared with early works in the literature. Besides, four evaluation indices are introduced to assure the various criteria under study such as the observability depth, measurement redundancy, and robustness of the method under contingencies. The results show that full network observability can be met under normal conditions using 20% PMUs penetration; however, under contingencies, approximately 50% PMUs penetration is required. The novelty of the proposed procedure has proven the capability of the proposed linear fuzzy models to find better optimal number of PMUs with lower number of channels compared to other algorithms under various operating conditions. Hence, the proposed work represents a potential tool to monitor power systems, and it will help the operators in a smart grid environment. Keywords: Binary linear programming, Fuzzy models, Observability, Optimization, Phasor measurement unit, Smart grids

  4. 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

  5. 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.

  6. 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.

  7. 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.

  8. Crime, Human Capital, and the Impact of Different Taxation

    OpenAIRE

    Lim, King Yoong; Jia, Pengfei; Raza, Ali

    2018-01-01

    This paper presents a macroeconomic model with crime, human capital, and three taxation policies (consumption, labour, and capital income taxes). In an extension, we endogenize the probability of escaping punishment to depend on government expenditure on public security/police. The model is solved analytically and numerically to derive propositions, which are then verified empirically using cross-country data. Compared to the literature, we find a much higher threshold probability. Above the ...

  9. 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...

  10. 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...

  11. 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.

  12. 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

  13. 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.

  14. 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

  15. 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)

  16. 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...

  17. 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...

  18. 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...

  19. Income Risks, Education, and Taxation as Public Insurance

    OpenAIRE

    Schindler, Dirk

    2007-01-01

    We set up an OLG-model, where households choose human capital investment and decide on investing their endogenous savings in a portfolio of riskless and risky assets. Thereby, the households are exposed to both aggregate wage and capital risks due to technological shocks. We derive the optimal public policy mix of taxation and education policy and show that risks can be optimally diversified on private and public consumption, if the government can apply a wide set of instruments, including di...

  20. Teach a Man to Fish? Education vs. Optimal Taxation

    OpenAIRE

    Stephens, Eric

    2010-01-01

    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...

  1. 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.

  2. 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.

  3. 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.

  4. 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...

  5. 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.

  6. TAXATION IN THE CONTEXT OF EUROPEAN ECONOMIC GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Corneliu DURDUREANU

    2015-10-01

    Full Text Available Through taxes, a significant proportion of gross domestic product is collected and concentrates to the state for financing public spending, giving direct expression of taxation as a set of processes for redistributing GDP. Thus, both in the political and economic, financial and social level it gains a particular importance the issue of dimensioning the part of GDP taken in the form of tax, for the state disposal and, implicitly, for its proportions of fiscal levies, which shows the relative level of taxation also called level of taxation. The amount of income tax, respectively of taxes collected don’t only result in taxable mass and its tax rate, but are also influenced by behavioral factors. In other words, tax revenues to the budget depend on the proportions propensity to evasion or tax for fiscal civism and some studies show that, generally, the greater the tax burden is, the more the tax will decrease fiscal civism (even if only in the spirit of conservation and increase the propensity to evasion.

  7. 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

  8. 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.

  9. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Loparo, Kenneth; Kolacinski, Richard; Threeanaew, Wanchat; Agharazi, Hanieh

    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.

  11. 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.

  12. 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 ...

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

    OpenAIRE

    Horáková, Daniela

    2014-01-01

    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 ...

  14. Land value taxation and financing public infrastructure with land value capture

    OpenAIRE

    Kaipanen, Anna

    2017-01-01

    The purpose of this thesis is to examine the effects of land value taxation and land value capture methods. Land value capture methods can be divided into three categories which are betterment tax, accessibility increment contribution and joint development. Theory of land value taxation, discussion about neutrality and challenges with the use of land value taxation are introduced. Value capture methods and their impacts according to prior research are examined. Finally the incidence of b...

  15. 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.

  16. 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...

  17. An approach to taxation of non-agricultural cooperatives in Cuba. Proposals for improvement

    Directory of Open Access Journals (Sweden)

    Orestes Rodríguez Musa

    2016-12-01

    Full Text Available This article is a review of some general elements about the taxation system of cooperatives, to then focus on the legal regulation of taxation in Cuba with special reference to the treatment of the cooperative sector. These analyzes allow us to develop a comprehensive assessment of how developed the taxation of non-agricultural cooperatives in Cuba, in order to outline proposals for their improvement.Received: 31.05.2016Accepted: 30.09.2016

  18. CAUSES AND EFFECTS OF THE INTERNATIONAL DOUBLE TAXATION. SOLUTIONS OF THE CONVENTIONS, MODEL FOR AVOIDING THE INTERNATIONAL DOUBLE TAXATION

    OpenAIRE

    Marius HERBEI; Sorin DUDAS DACIA; 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...

  19. Inversion and uncertainty of highly parameterized models in a Bayesian framework by sampling the maximal conditional posterior distribution of parameters

    Science.gov (United States)

    Mara, Thierry A.; Fajraoui, Noura; Younes, Anis; Delay, Frederick

    2015-02-01

    We introduce the concept of maximal conditional posterior distribution (MCPD) to assess the uncertainty of model parameters in a Bayesian framework. Although, Markov Chains Monte Carlo (MCMC) methods are particularly suited for this task, they become challenging with highly parameterized nonlinear models. The MCPD represents the conditional probability distribution function of a given parameter knowing that the other parameters maximize the conditional posterior density function. Unlike MCMC which accepts or rejects solutions sampled in the parameter space, MCPD is calculated through several optimization processes. Model inversion using MCPD algorithm is particularly useful for highly parameterized problems because calculations are independent. Consequently, they can be evaluated simultaneously with a multi-core computer. In the present work, the MCPD approach is applied to invert a 2D stochastic groundwater flow problem where the log-transmissivity field of the medium is inferred from scarce and noisy data. For this purpose, the stochastic field is expanded onto a set of orthogonal functions using a Karhunen-Loève (KL) transformation. Though the prior guess on the stochastic structure (covariance) of the transmissivity field is erroneous, the MCPD inference of the KL coefficients is able to extract relevant inverse solutions.

  20. 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...

  1. 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 ...

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

    CERN Multimedia

    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...

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

    CERN Multimedia

    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. ...

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

    CERN Document Server

    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...

  5. 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.

  6. 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

  7. 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.

  8. 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 ...

  9. 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.

  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. 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

  12. 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.

  13. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Science.gov (United States)

    2010-04-01

    ... a split-dollar life insurance arrangement (or the estate or beneficiary of that party) that are not... 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...

  14. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Science.gov (United States)

    2010-04-01

    ... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps...

  15. On Taxation in a Two-Sector Endogenous Growth Model with Endogenous Labor Supply

    NARCIS (Netherlands)

    P.A. de Hek (Paul)

    2003-01-01

    textabstractThis paper examines the effects of taxation on long-run growth in a two-sector endogenous growth model with (i) physical capital as an input in the education sector and (ii) leisure as an additional argument in the utility function. The analysis of the effects of taxation - including

  16. 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... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1) Other... shareholder must be made, under the principles of § 1.1291-9(f), to the basis of the indirect shareholder's...

  17. Principles of taxation of road motor vehicles and their possibilities of application

    Directory of Open Access Journals (Sweden)

    Petr David

    2012-01-01

    Full Text Available The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of the feasibility of the optimal structure of the proposed tax. The text identifies many requirements for taxes and tax system, and also functions which have to be fulfilled. These findings are applied to the taxation of road motor vehicles. We find out, during use of standard general methods of scientific work, that taxation of road motor vehicles must provide primarily a fiscal function of a tax in sense of selection of means for the renewal of environmental and other damage caused by operation of road motor vehicles. It is not suitable to prefer other principles primarily in terms of redistribution, stabilization, and other requirements during taxation of operation or ownership of road vehicle. It should also be noted that the model of the proposed tax includes several aspects that do not allow its implementation in optimal form. Nevertheless, it is appropriate to consider the introduction of at least the best possible alternative of constructed model of taxation of road motor vehicles in the Czech Republic. Beside objective theoretical reasons for the change of taxation of road vehicles, it is necessary to take account of efforts made by the institutions of the European Union within the meaning of environmental taxation of road vehicles in the European Union.

  18. 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 utility...

  19. 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

  20. 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...

  1. 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...

  2. 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...

  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... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is a DISC for a...

  4. 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...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers... term income not derived from patronage means incidental income derived from sources not directly...

  5. 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

  6. Democracy, redistributive taxation and the private provision of public goods

    DEFF Research Database (Denmark)

    Markussen, Thomas

    2011-01-01

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

  7. Capital Income Taxation and Tax Criteria in International Capital Markets

    OpenAIRE

    Hannu Piekkola

    1995-01-01

    The study analyses the capital income taxation of foreign-source income, where residence and source criteria are the two well-known tax criteria. The study presents a globally optimal tax rule which equalizes the shadow price of capital in the countries and which is assumed to be a weighted average of the return on savings and on investment, i.e. depending on the gross rate of return to the extent that capital contributes to the capital used, and on the net interest rate to the extent that ca...

  8. 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...

  9. 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...... 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...

  10. 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.

  11. 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

  12. 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)

  13. 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...

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

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Svendsen, Gert Tinggaard

    Environmental economists have in general paid little or no attention to the political context within which green taxation would be introduced. In order to understand the real-life politics of green taxation, it is necessary to establish which political constraints determine the actual design...... of green taxes. Daugbjerg and Svendsen identify rent-seeking, party politics, and policy networks as the three main constraints in environmental regulation. This analysis forms the basis of policy recommendations on the future design of green taxation and international permit trading. Even though...... 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...

  16. 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.

  17. 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

  18. 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.

  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. 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

  1. 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.

  2. 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

  3. Evaluating nitrogen taxation scenarios using the dynamic whole farm simulation model FASSET

    DEFF Research Database (Denmark)

    Berntsen, J.; Petersen, B.M.; Jacobsen, Brian H.

    2003-01-01

    The whole farm model FASSET ver. 1.0 was used for evaluation of the environmental and economic consequences of implementing different nitrogen taxes. The taxation policies analysed were a tax on nitrogen in mineral fertiliser, a tax on nitrogen in mineral fertiliser and imported animal feedstuff...... leaching varied between 1 and 9 € kg N−1. None of the taxation policies was the most cost-effective for all farm types. Tax on mineral fertiliser favours pig producers, whereas the tax on nitrogen surplus favours arable farms. Thus efficient taxation schemes for reduction of nitrate leaching should...

  4. 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.

  5. 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

  6. 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

  7. 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.

  8. 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...

  9. Regulatory taxation of fossil fuels. Theory and policy

    Energy Technology Data Exchange (ETDEWEB)

    Wolfson, Dirk J. [Netherlands Scientific Council for Government Policy WRR, The Hague (Netherlands); Koopmans, Carl C. [Netherlands Bureau for Economic Policy Analysis, CPB, The Hague (Netherlands)

    1996-10-01

    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{sub 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

  10. 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.

  11. 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.

  12. THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT

    Directory of Open Access Journals (Sweden)

    BERINDE SORIN ROMULUS

    2010-12-01

    Full Text Available The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked.

  13. Changes in the taxation of personal and corporate income in developed countries

    Directory of Open Access Journals (Sweden)

    Leoš Vítek

    2012-01-01

    Full Text Available Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped.

  14. A review of mining taxation in selected SADC countries and Chile ...

    African Journals Online (AJOL)

    -economic development of the host country in terms of job markets, secondary industries, hospitals, schools, skills development and education. The taxation level in SADC countries should be both comparable and competitive with other ...

  15. Mechanism of Fiscal and Taxation Policies in the Geothermal Industry in China

    Directory of Open Access Journals (Sweden)

    Yong Jiang

    2016-09-01

    Full Text Available Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the development of the geothermal industry in China lags far behind other renewable energy sources because of the lack of fiscal and taxation policy support. In this paper, we adopt the system dynamics method and use the causal loop diagram to explore the development mechanism of fiscal and taxation policies in the geothermal industry. The effect of the fiscal and taxation policy on the development of the geothermal industry is analyzed. In order to promote sustainable development of the geothermal industry in China, the government should pay more attention to subsidies for the geothermal industry in the life-cycle stage of the geothermal industry. Furthermore, a plan is necessary to provide a reasonable system of fiscal and taxation policies.

  16. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... of the stock, it shall be treated as gain from the sale or exchange of property. (4) A deficiency...

  17. Taxation of Clergymen Revenues from Pastoral Services – an Attempt of Estimation

    Directory of Open Access Journals (Sweden)

    Robert Zieliński

    2013-09-01

    Full Text Available Purpose: The purpose of this paper is to attempt a comprehensive evaluation of the legal regulations within the Polish tax system regarding taxation of clergymen revenues from pastoral services3.Methodology: Undertaking and accomplishing the purpose of this paper has been possible by analyzing the Polish literature on the subject as well as the relevant legal acts. For the purpose of this paper also empirical materials have been used, in the form of a report on the fi nances of the Catholic Church, the contents of which were used to formulate the conclusions de lege ferenda. The main research method used in the present study was the legal dogmatic method, which involves an analysis of the applicable regulations within the Polish legal system in the fi eld of taxation of clergymen revenues from pastoral services. Additionally, the basic methods of statistical data presentation were used in the form of tables.Findings: The applicable legal regulations within the Polish tax system regarding taxation of clergymen revenues obtained from performing their pastoral services require an urgent and comprehensive reform. For these are normative solutions that contradict the basic principles of taxation (especially the postulated for more than two centuries principles of equality and justice in taxation, which should form the basis for a properly determined object of taxation, and therefore they do not fulfi ll the by the legislature assigned functions.Research implications: Presented ideas for changes in the currently in Poland adopted lump-sum taxation system of clergymen revenues could constitute a starting point for the developers of the tax reform for further discussion on the desirable directions of reform in the fi eld of personal income taxation in Poland.Originality: In the paper the Author points out that in the ongoing public discussion on the optimal method of taxation of personal income relatively little attention is given to issues concerning

  18. Investment certificates under German taxation: Benefit or burden for structured products' performance?

    OpenAIRE

    Scholz, Peter; Walther, Ursula

    2010-01-01

    Despite their impressive market success, investment certificates' benefits are puzzling from both a theoretical and an empirical viewpoint. Previous research analyzed portfoliotheoretical issues, mispricing patterns, and counterparty risk. This work highlights the impact of taxation, which has not been previously addressed for these instruments. In order to capture tax effects, we simulate the entire return distributions of several structured products under the two most recent German taxation...

  19. Labour Income Taxation, Human Capital and Growth: The Role of Child Care

    OpenAIRE

    Casarico, Alessandra; Sommacal, Alessandro

    2008-01-01

    This paper studies the effects of labour income taxation on growth in an OLG model where both formal schooling and child care enter the human capital production function as complements. We compare them with the effects obtained in a model where only formal schooling matters for skill formation. Using a numerical analysis we find that the omission of child care from the technology of skills' formation can significantly bias the results related to the effects of labour income taxation on growth.

  20. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    Science.gov (United States)

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  1. Biofuel mandate versus favourable taxation of electric cars. The case of Norway

    OpenAIRE

    Geir H. Bjertnæs

    2013-01-01

    This study investigates whether biofuel policies or favourable taxation of electric cars should be employed to satisfy a green house gas emission target connected to private transport within the Norwegian economy. The study shows that implementation of biofuel generates a welfare gain in the presence of the current favourable taxation of electric cars in Norway. Implementation of biofuels, however, generates a welfare loss when the tax rate on purchase of electric cars is increased to the ave...

  2. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms

    OpenAIRE

    Stephen Bond; Michael Devereux; Alexander Klemm

    2005-01-01

    We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment. These findings are consistent with a version of the 'new view' of dividend taxation. We also identify a group of firms whose dividend choices are difficult to reconcile with (stock market) value ma...

  3. The Tax Controversy or, Should We Forsake Indirect Taxation? A Survey of the Literature

    OpenAIRE

    Micheletto Luca

    2004-01-01

    We revise the more recent advances in the literature about the so called "direct versus indirect controversy". In particular, we show how the result of "uniform commodity tax under non-linear income taxation" by Atkinson and Stiglitz (1976) has been amended in some contributions that recovers a role for in direct taxation as an instrument of optimal tax policy even in the case where agents' preferences are weakly separable between leisure and other goods.

  4. Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends

    OpenAIRE

    Randall Morck

    2003-01-01

    Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate groups. These structures exist elsewhere, and are associated with corporate governance problems, corporate tax avoidance, and a greater concentration of economic power than is currently possible in the Un...

  5. Cross-border Intra-group Hybrid Finance and International Taxation

    OpenAIRE

    Eberhartinger, Eva; Pummerer, Erich; Göritzer, Andreas

    2010-01-01

    In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one...

  6. Capital Gains on the Alienation of Assets Operated in International Traffic Under Double Taxation Conventions

    OpenAIRE

    Castro-Arango, José Manuel; Universidad Externado de Colombia

    2015-01-01

    This article analyzes the taxation of capital gains on the alienation of assets, particularly vessels, ships and aircrafts operated in international traffic from the perspective of double taxation conventions. Therefore, Article 13 of the OECD Model convention is analyzed from its respective commentaries, the history of the Model and the proposed changes. The research also cover the comparison with the United States Model Convention and the treaty practice. Finally, as an auxiliary source, th...

  7. Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania

    OpenAIRE

    Calotă Traian-Ovidiu; Roşca Alexandru

    2013-01-01

    Romanian tax legislation continues to contain contradictory provisions that give it a strong ambiguity and which often generates controversy in interpretation and application. The authors of the research show the situations of tax income from royalties obtained by a French non-resident from a Romanian beneficiary. Thus, are addresses the taxation from the perspective of (i) the law, (ii) the avoidance of double taxation (CEDI) concluded by Romania with other countries and (iii) the EU legisla...

  8. 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...

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

    Directory of Open Access Journals (Sweden)

    Güneş ÇETİN GERGER

    2016-07-01

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

  10. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-05-01

    Full Text Available In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation of the country of destination of income. Thus, more interesting becomes the study of the phenomenon of double taxation at EU level given the distinct presence of 27 sovereignties in full process of European integration So, this paper aims to identify how the European Union handles the phenomenon of double taxation, making a shift from defining this phenomenon to identifying the legislation designed to avoid or eliminate the phenomenon of double taxation in the field of EU direct taxation.Also, this paper deems necessary to stop a moment upon the fiscal harmonization and integration in the indirect taxation field of the European Union.

  11. 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.

  12. conditions

    Directory of Open Access Journals (Sweden)

    M. Venkatesulu

    1996-01-01

    Full Text Available Solutions of initial value problems associated with a pair of ordinary differential systems (L1,L2 defined on two adjacent intervals I1 and I2 and satisfying certain interface-spatial conditions at the common end (interface point are studied.

  13. 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)

  14. The role of the European Union in environmental taxation

    International Nuclear Information System (INIS)

    Smith, S.

    1995-01-01

    The role of the European Union (EU) in environmental taxation is examined in this chapter. As is well-known, the EU has proposed a carbon/energy tax to contribute to the stabilization of CO 2 emissions at 1990 levels by the year 2000. The discussion is organized around the 'subsidiarity principle', which involves a presumption in favor of decentralizing policy functions to the member states. Exceptions are allowed only if economies of scale or cross-country spillover effects warrant EU involvement. The author persuasively argues that environmental policy is such an exception. In particular, in a single market such as the EU, the enforcement of taxes and regulations gives rise to important international externalities. Independent policy and administration would either interfere with free trade or lead to widespread evasion. Hence, the EU should have a substantial and legitimate interest in not only environmental targets and objectives, but also in the form of environmental policy (e.g. in the choice between environmental taxes and regulation). Furthermore, it is argued that environmental tax policies should be coordinated both with other environmental tax policies and with other fiscal policies. This implies that the decisions about environmental tax rates should be taken by the level of government responsible for other, related, environmental policies, whilst the revenues from environmental taxes should accrue in general to member states, in preference to the EU. 16 refs

  15. ANALYSIS OF THE GUIDELINES FOR CLASSIFICATION OFADVERTISING COSTS IN TAXATION

    Directory of Open Access Journals (Sweden)

    A. Diederichs

    2016-07-01

    Full Text Available Advertising plays a distinct role in economies around the world. Previous studieshave not resolved the question related to the classification of advertising as anexpense or capital asset. Understanding the principles set out in TheIncome TaxAct 58 of 1962, with regard to the classification of advertising cost as capital orrevenue of nature is important, since the incorrect interpretation of principles willhave a direct impact on tax liability. The focus of this study is the classification ofadvertising costs for tax purposes. Research questions posed in this paper areanswered through the development of a classification process that may assist withthe classification of advertising costs for the purpose of taxation. Guidelines forthe classification of advertising costs as capital or revenue of nature are needed tocorrectly classify advertising costs for tax purposes. Furthermore, thedetermination of when advertising costs will be regarded as capital of nature isalso determined. A qualitative research approach is applied, including a literaturereview of case law and income tax acts. The contribution of this study is found inthe guidelines set for the classification of advertising costs for tax purposes byusing principles from national and international case law.

  16. TAXATION PECULIARITIES OF E-COMMERCE MARKET PLAYERS

    Directory of Open Access Journals (Sweden)

    Т. Zatonatska

    2016-09-01

    Full Text Available The article carried out with complex overview of tax regulation approaches of e-Commerce market, the features of international practices of taxation are revealed, in particular, EU countries, USA, China, etc. The nature and characteristics of e-Commerce market tax regulation is also revealed by international organizations, in particular, the OECD .It is provided with the best practices of leading countries in the sphere of e-Commerce market tax regulation and those which are the most appropriate for implementation in Ukraine are singled out. Based on experience of EU countries, USA and China the necessity of improving tax system is justified. It is provided with recommendations of tax regulation improvement in respect of a such groups of e-Commerce market subjects as "Producers" and "Intermediaries". Moreover it is determined with the most priority recommendations for implementation, in particular, tax-free period for hosting providers, the exemption of income tax for Internet retail trade enterprises and increase the maximum level of duty-free import of goods to Ukraine. Expected predicted effects are provided from implementation of such measures, the main of which are legalization, increasing the number of employees, attracting the world leaders of e-Commerce market to the domestic market, innovation incentives for market development and the intensification of cross-border trade.

  17. Cyclic public goods games: Compensated coexistence among mutual cheaters stabilized by optimized penalty taxation

    Science.gov (United States)

    Griffin, Christopher; Belmonte, Andrew

    2017-05-01

    We study the problem of stabilized coexistence in a three-species public goods game in which each species simultaneously contributes to one public good while freeloading off another public good ("cheating"). The proportional population growth is governed by an appropriately modified replicator equation, depending on the returns from the public goods and the cost. We show that the replicator dynamic has at most one interior unstable fixed point and that the population becomes dominated by a single species. We then show that by applying an externally imposed penalty, or "tax" on success can stabilize the interior fixed point, allowing for the symbiotic coexistence of all species. We show that the interior fixed point is the point of globally minimal total population growth in both the taxed and untaxed cases. We then formulate an optimal taxation problem and show that it admits a quasilinearization, resulting in novel necessary conditions for the optimal control. In particular, the optimal control problem governing the tax rate must solve a certain second-order ordinary differential equation.

  18. Taxation of cooperatives from the perspective of international expansion and sustainable development of social economy

    Directory of Open Access Journals (Sweden)

    Gemma Patón García

    2014-07-01

    Full Text Available The economic crisis has created a major concern in developedcountries for control of social risks with negative effects on growth and this problem can be approached from the perspective of Corporate Social Responsibility (CSR. Thus, CSR is seen as an entrepreneurial attitude aimed at promoting social, economic and environmental purposes while guarantying competitiveness in the international market. Thus, social economy can contribute to sustainable development, economic and social cohesion, to promote productive and income distribution, to ensure employment and equality of opportunities. The purpose of this study is to have an influence onthe role that taxation plays in the area of incentive policies related to social economy and very prominently manifested in the legal status of cooperatives. The approach aims to provide proposals on tax regulation of cooperatives taking the perspective of the international context and the size of the sector in countries like Spain and Peru in order to encourage cooperative social responsibility. Indeed, the importance of providing a legal and fiscal framework to promote their internationalization connects providentially with the principles that govern the cooperative action. We consider that it is essential, from the perspective of sustainable development and cooperatives’social responsibility, to take into account in the tax regime applicable criteria that can be justified on constitutional principles, the general interest of society or internationalization economic activity. Also, there could be other positive effects in the area of Latin America, such as decreasing tax evasion and the formalization of at least a portion of the informal sector of the economy, including the real impulse to CSR.

  19. Taxation on energy products and fiscal harmonisation in the European Union

    International Nuclear Information System (INIS)

    Dorigoni, S.

    2000-01-01

    Taxation on energy products has represented one of the main issues in the Community Policy for many years. The object of the draft Directive 97/30, relative to the restructuring of the European set-up for taxation on energy, is the one of promoting a harmonisation process in the excise levels and of removing, in this way, one of the main obstacles towards the achievement of competition on energy markets and, more generally, the creation of the single European market. In this article the differences in energy taxation among member states are firstly analysed, considering the effects that would arise from the application of common minimum levels of taxation as foreseen by the above-mentioned Community law. The possibility of applying to the environmental taxation (based on the internalisation of external costs due to energy production and consumption) as a convergence criterion is then considered, pointing out the main obstacles to its adoption, but also the risks that seem to be concerned with a harmonisation process that were not coherent under an environmental point of view [it

  20. Treaties to avoid international double income taxation and their relation with investments involving Brazil

    Directory of Open Access Journals (Sweden)

    Jônatas de Pessoa Alburquerque Martins

    2014-11-01

    Full Text Available To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, it was verified that these treaties had a positive and statistically significant impact – when compared to earlier studies – on the direct foreign investment volume. When dividing the sample between the investments received and made in Brazil, a greater increase was identified in the direct foreign investments received (130.1% than in the investments made (76.9%, although this was the variable with the second largest positive impact in the model. In conclusion, exclusively in the Brazilian context, the international double income taxation is a relevant factor in the investment decision, as the presence of treaties to guarantee the investors in the receipt of revenues without double taxation substantially increases the investment flow. This study differs from earlier research by the sample that only contains treaties in force in Brazil.

  1. A dynamic IS-LM model with delayed taxation revenues

    International Nuclear Information System (INIS)

    De Cesare, Luigi; Sportelli, Mario

    2005-01-01

    Some recent contributions to Economic Dynamics have shown a new interest for delay differential equations. In line with these approaches, we re-proposed the problem of the existence of a finite lag between the accrual and the payment of taxes in a framework where never this type of lag has been considered: the well known IS-LM model. The qualitative study of the system of functional (delay) differential equations shows that the finite lag may give rise to a wide variety of dynamic behaviours. Specifically, varying the length of the lag and applying the 'stability switch criteria', we prove that the equilibrium point may lose or gain its local stability, so that a sequence of alternated stability/instability regions can be observed if some conditions hold. An important scenario arising from the analysis is the existence of limit cycles generated by sub-critical and supercritical Hopf bifurcations. As numerical simulations confirm, if multiple cycles exist, the so called 'crater bifurcation' can also be detected. Economic considerations about a stylized policy analysis stand by qualitative and numerical results in the paper

  2. nuclea'10. Third industry meeting of the Swiss nuclear forum. Framework conditions for the renaissance of nuclear power

    International Nuclear Information System (INIS)

    Anon.

    2010-01-01

    The Swiss government and the Swiss power industry agree: Switzerland will have to renew its nuclear power plant park in a foreseeable time frame so as to prevent a threatenting gap in electricity supply. At the same time, the present lowest-CO 2 electricity mix in any industrialized country ensured by hydroelectric power and nuclear power must be safeguarded. The power industry is meeting these challenges by actively planning the replacement of existing nuclear power plants and the construction of new ones. Three framework applications for permits have been filed, and the first tenders connected to the new construction projects have been invited. This raises the question not only whether Switzerland is willing to embark on this project of a century, but also whether the country is able to do so. What are the factors helping nuclear power to achieve a breakthrough in Switzerland and its neighboring countries, provided there is public acceptance? Besides providing the necessary technical and economic resources it is the need for political and economic acceptance of nuclear power which constitutes an ongoing task for nuclear industry. nuclea is considered the meeting point of the nuclear industry in Switzerland. nuclea'10, held on November 11, 2010, served for exchanges of information between the nuclear industry and other stakeholders in nuclear power. More than 200 participants from public authorities, politics, the power industry, research and development, and vendors and service providers attended the informative and always interesting event accompanied by an industrial exhibition. (orig.)

  3. Realizing the Potential of Adolescence to Prevent Transgenerational Conditioning of Noncommunicable Disease Risk: Multi-Sectoral Design Frameworks

    Directory of Open Access Journals (Sweden)

    Jacquie L. Bay

    2016-07-01

    Full Text Available Evidence from the field of Developmental Origins of Health and Disease (DOHaD demonstrates that early life environmental exposures impact later-life risk of non-communicable diseases (NCDs. This has revealed the transgenerational nature of NCD risk, thus demonstrating that interventions to improve environmental exposures during early life offer important potential for primary prevention of DOHaD-related NCDs. Based on this evidence, the prospect of multi-sectoral approaches to enable primary NCD risk reduction has been highlighted in major international reports. It is agreed that pregnancy, lactation and early childhood offer significant intervention opportunities. However, the importance of interventions that establish positive behaviors impacting nutritional and non-nutritional environmental exposures in the pre-conceptual period in both males and females, thus capturing the full potential of DOHaD, must not be overlooked. Adolescence, a period where life-long health-related behaviors are established, is therefore an important life-stage for DOHaD-informed intervention. DOHaD evidence underpinning this potential is well documented. However, there is a gap in the literature with respect to combined application of theoretical evidence from science, education and public health to inform intervention design. This paper addresses this gap, presenting a review of evidence informing theoretical frameworks for adolescent DOHaD interventions that is accessible collectively to all relevant sectors.

  4. AcconPred: Predicting Solvent Accessibility and Contact Number Simultaneously by a Multitask Learning Framework under the Conditional Neural Fields Model

    Directory of Open Access Journals (Sweden)

    Jianzhu Ma

    2015-01-01

    Full Text Available Motivation. The solvent accessibility of protein residues is one of the driving forces of protein folding, while the contact number of protein residues limits the possibilities of protein conformations. The de novo prediction of these properties from protein sequence is important for the study of protein structure and function. Although these two properties are certainly related with each other, it is challenging to exploit this dependency for the prediction. Method. We present a method AcconPred for predicting solvent accessibility and contact number simultaneously, which is based on a shared weight multitask learning framework under the CNF (conditional neural fields model. The multitask learning framework on a collection of related tasks provides more accurate prediction than the framework trained only on a single task. The CNF method not only models the complex relationship between the input features and the predicted labels, but also exploits the interdependency among adjacent labels. Results. Trained on 5729 monomeric soluble globular protein datasets, AcconPred could reach 0.68 three-state accuracy for solvent accessibility and 0.75 correlation for contact number. Tested on the 105 CASP11 domain datasets for solvent accessibility, AcconPred could reach 0.64 accuracy, which outperforms existing methods.

  5. On amendments in the law of 13 June 1975 no. 35 on the taxation of offshore petroleum resources etc

    International Nuclear Information System (INIS)

    1994-01-01

    The fiscal policy in Norway on the taxation of offshore petroleum resources relates to the recovery, treatment, and pipe transport. The present report to the Storting (Parliament) from the Ministry of Finance concerns the amendments in the law on offshore resource taxation

  6. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Science.gov (United States)

    2010-04-01

    ... taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section... general principles of tax law with respect to an element of ADSP, the redetermined ADSP is allocated among...

  7. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign... under paragraphs (b) and (c) of this section which are received during the taxable year from sources...

  8. Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

    Directory of Open Access Journals (Sweden)

    Pavlo Selezen

    2017-10-01

    Full Text Available The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping counteraction and the necessity of its proper interpretation in the Ukrainian reality are the main factors that have a strong impact on the development of court practice concerning beneficial ownership. The article focuses on the prevention of tax avoidance as one of the purposes of double taxation treaties and its role in the interpretation of the term ‟beneficial owner”. The analysis is based on the practice of the Supreme Administrative Court of Ukraine on interpretation of the relevant provisions of the Convention between the Government of Ukraine and the Government of Switzerland on Avoidance of Double Taxation with respect to Taxes on Income and Capital as of 30 October 2000.

  9. Taxing the cloud: introducing a new taxation system on data collection?

    Directory of Open Access Journals (Sweden)

    Primavera De Filippi

    2013-05-01

    Full Text Available Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.

  10. Tax expenditures in the system agriculture taxation system in Poland and selected EU countries

    Directory of Open Access Journals (Sweden)

    Jakub Staniszewski

    2015-04-01

    Full Text Available Article raises the issue of the agriculture specificity in the context of tax system. It presents the arguments for intervention in the agricultural sector, using a variety of tools, including tax policy. Preferential taxation of agricultural activity is an example of the tax expenditure. Various preferences are used in most EU countries. A specific example is Poland, where farmers are completely exempt from paying income tax, which is the basis of agriculture taxation in other EU countries. Although, a number of arguments for and against the use of tax expenditures can be brought, it cannot be forgotten that the primary goal taxation is to provide incomes to the budget. The situation when the stimulative function of the taxes starts to dominate the fiscal one, especially in the face of pressure from interest groups, is undesirable.

  11. The Impact of Taxation on Economic Growth: Case Study of OECD Countries

    Directory of Open Access Journals (Sweden)

    Macek Rudolf

    2015-01-01

    Full Text Available The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. The impact of taxation is integrated into growth models by its impact on the individual growth variables, which are capital accumulation and investment, human capital and technology. The analysis in this paper is based on extended neoclassical growth model of Mankiw, Romer and Weil (1992, and for the verification of relation between taxation and economic growth the panel regression method is used. The taxation rate itself is not approximated only by traditional tax quota, which is characteristic by many insufficiencies, but also by the alternative World Tax Index which combines hard and soft data. It is evident from the results of both analyses that corporate taxation followed by personal income taxes and social security contribution are the most harmful for economic growth. Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. When utilizing World Tax Index, a negative relation between these two variables was confirmed, however, it was the least quantifiable. The impact of property taxes was statistically insignificant. Based on the analysis results it is evident that in effort to stimulate economic growth in OECD countries, economic-politic authorities should lower the corporate taxation and personal income taxes, and the loss of income tax revenues should be compensated by the growth of indirect tax revenues.

  12. TAXATION OF FINANCIAL SECTOR AFTER THE CRISIS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Mara Eugenia-Ramona

    2012-12-01

    Full Text Available Taxation of financial sector is an important issue of the actual fiscal policy, especially after the economic crisis impact. By taxing the financial sector, it is intended taxation of financial transactions, and financial activities. European Union supports the taxation of the financial system and makes proposals in this regard. This paper tries to reveal the major aspects concerning the taxation of financial sector, both theoretical and empirical aspects. It will analyze the reasons which justify the application of such taxes, but also difficulties involved in practice. Another major objective of this paper is to examine the role of taxation in the financial sector as important regulatory instrument. This subject is debated in European Commission papers and by many economists. There are underlined the necessity of such tax, the impact and the economic efficiency. Our purpose is to identify if this kind of tax is good for our economy and what can be the impact from budgetary point of view. For finding this answers the paper realize a complex analysis of the types of taxes applied on financial sector in countries which already adopted this kind of taxes, like United Kingdom, Austria, Hungary, Cyprus. We believe that the financial sector should be charged, because was responsible in great measure the economic crisis impact. A potential tax applied to financial sector is considered as an important source of budget revenues. This article tries to explore the possible tax measures for financial sector according to the major principle of public finance –equity and efficiency. Special attention will be given to the need to implement financial sector taxation in Romania. In the years before the crisis banks and entire financial sector in Romania recorded significant profits. For this reason such tax is justified given that this sector is exempt from VAT. Applying such a tax would reduce the budget deficit and on the long term will

  13. The role of the illegality factor in the taxation of income. Part II

    OpenAIRE

    Čerka, Paulius; Gudynienė, Lina

    2012-01-01

    The taxation of illegal income is quite common in many foreign countries, but this practice is not yet applicable in Lithuania, though the recent movements of Lithuania’s Finance Minister, when she admitted that all income should be taxed despite it’s source show her positive attitude towards the taxation of illegal income. The article promotes the idea that all personal income, despite its source, should be taxed.The article is divided into two parts: the first one, which is not published he...

  14. Taxation of tourism from an international perspective / La fiscalidad del turismo desde una perspectiva internacional

    Directory of Open Access Journals (Sweden)

    Laura Pastor Arranz

    2015-10-01

    Full Text Available This article analyzes the current situation of the international tourism industry highlighting its importance in the economy of the countries and its cross-cutting nature as well as the effects caused by the coordination of its strategies with the policies of the other economic sectors. Furthermore, public funding of tourism is studied by tax levy through the precepts of the economic theory of taxation, consistent with optimal levels of social welfare, examining the international tourism taxation from the perspective of OECD countries, proceedings of the European Union and the Spanish tax system concerning this sector.

  15. Fiscal and regulatory capacity of excise tax in the case of the taxation of tobacco products

    Directory of Open Access Journals (Sweden)

    Світлана Петрівна Карпенко

    2015-03-01

    Full Text Available Article is devoted to assessing the fiscal and regulatory effects of excise tax in the context of its impact on the production and consumption of tobacco products. The assessments of the volume of tobacco production, consumption, excise tax on their needs, the volume of smuggling were given. The foreign experience in excise taxation of tobacco products was analyzed. The prospects for implementation of the fiscal and regulatory capacities of excise tax in the context of the taxation of tobacco products were proved

  16. Who benefits from taxation of forest products in Nepal’s community forests?

    DEFF Research Database (Denmark)

    Lund, Jens Friis; Baral, Keshab; Bhandari, Nirmala Singh

    2014-01-01

    -poor initiatives and to explore whether biases against certain groups in investments coincide with biases in their participation in decision-making. The paper is based upon data on taxation income and revenue expenditures of 45 community-forest user groups (CFUG) and on data from 1111 CFUG member households......This paper is concerned with who benefits from taxation of forest products in Nepal's community forests. The objectives of the study are two-fold; to document who benefits from community forestry user groups' (CFUG) financing of investments in public services and infrastructure and pro...

  17. State tax service modernization in the context of electronic taxation regime development

    Directory of Open Access Journals (Sweden)

    L. O. Matvejciuk

    2016-03-01

    Full Text Available Developed the process of modernization of the tax service of the country in the sphere of electronic taxation. Exposed and analyzed phased modernization and process of development of automation of tax administration, information and informational infrastructure development of the tax service. Described information system of the body: creation, present state and direction of development. Proved the necessity of innovation and information technologies in the activities of the tax service to improve the efficiency and the formation of a new model of taxation governance.

  18. Compact or spread-out cities: Urban planning, taxation, and the vulnerability to transportation shocks

    International Nuclear Information System (INIS)

    Gusdorf, Francois; Hallegatte, Stephane

    2007-01-01

    This paper shows that cities made more compact by transportation taxation are more robust than spread-out cities to shocks in transportation costs. Such a shock, indeed, entails negative transition effects that are caused by housing infrastructure inertia and are magnified in low-density cities. Distortions due to a transportation tax, however, have in absence of shock detrimental consequences that need to be accounted for. The range of beneficial tax levels can, therefore, be identified as a function of the possible magnitude of future shocks in transportation costs. These taxation levels, which can reach significant values, reduce city vulnerability and prevent lock-ins in under-optimal situations

  19. Sediments, structural framework, petroleum potential, environmental conditions, and operational considerations of the United States South Atlantic Outer Continental Shelf

    Science.gov (United States)

    ,

    1975-01-01

    The area designated for possible oil and gas lease sale in Bureau of Land Management memorandum 3310 #43 (722) and referred to therein as part of the United States South Atlantic Outer Continental Shelf (OCS) contains about 98,000 square kilometres of the continental margin seaward of the 3 mile offshore limit and within the 600 metre isobath. The designated area, offshore of North Carolina, South Carolina, Georgia, and Florida, encompasses parts of three physiographic provinces: the Continental Shelf, the Florida-Hatteras Slope, and the Blake Plateau. The structural framework of the U.3. South Atlantic region is dominated by the Southeast Georgia Embayment --an east-plunging depression recessed into the Atlantic Coastal Plain and shelf between Cape Fear, North Carolina and Jacksonville, Florida. The embayment is bounded to the north by the Cape Fear Arch and to southeast by the Peninsular Arch. Refraction data indicate a minor basement(?) ridge beneath the outer shelf between 30? and 32?N at 80?W. Drill hole data also suggest a gentle fold or accretionary structure (reef?) off the east coast of Florida. Several other structural features have been identified by refraction and reflection techniques and drilling. These are the Yamacraw Uplift, Burton High, Stone Arch, and the Suwannee Channel. Gravity and magnetic anomalies within the area probably result from emplacement of magma bodies along linear features representing fundamental crustal boundaries. Of these anomalies, the most prominent, is a segment of the East Coast Magnetic Anomaly which crosses the coast at Brunswick, Georgia. This anomaly has been interpreted as representing an ancient continental boundary where two formerly separate continental plates collided and were welded together. There may be as much as 5,000 m of sedimentary rocks in the Southeast Georgia Embayment out to the 600 m isobath. Basement rocks beneath the Southeast Georgia Embayment are expected to be similar to those exposed in the

  20. Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

    OpenAIRE

    Burgers, Irene; Mosquera, Irma

    2017-01-01

    textabstractThe aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the conc...

  1. Coordination of emissions trading in the EU, energy taxation and energy production aid. A working group report

    International Nuclear Information System (INIS)

    2004-01-01

    The working group was to evaluate and give its proposal for the use of energy taxation, energy production aid and other financial steering instruments in the circumstances of emissions trading. The working group presented an interim report on energy taxation on 15 December 2003 (MTI Ad-hoc Committee Reports 1/2004). Emissions trading is a new Community measure to reduce greenhouse gas emissions. It will start at the beginning of 2005. During the first emissions trading period, i.e. 2005-2007, emissions trading will concern the carbon dioxide emissions of energy production and other central industries. If the emission allowance market functions efficiently and the system functions well also otherwise, no other means of steering will be necessary to cut carbon dioxide emissions in the emissions trading sector, when the emissions trading begins. In fact, the need for the conventional steering instruments in an emissions trading situation should be evaluated in terms of other targets of energy and environmental policy, as well as State finances. Due to energy policy targets and for reasons related to State finances, the present type of energy taxation scheme, which consists of the excise duty of heat production fuels and the two-scale excise duty paid on electricity consumption, will still be needed. The problems caused by emissions trading to the competitiveness of industry can to some extent be alleviated with taxation. Therefore reducing the electricity tax of industry or developing tax subsidies as necessary should be considered. It is recommended that the tax subsidies for electricity production be changed so that the tax subsidies would be removed from electricity produced by means of black liquors of the forest industry and the wood material created as side-product, as well as by the process gases of industry and reaction heat. In the circumstances of emissions trading, the energy policy impact of these subsidies is fairly insignificant. To ensure the raw

  2. Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

    Science.gov (United States)

    Lachapelle, Erick

    Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

  3. ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2014-12-01

    Full Text Available There has always been and will be a relationship between accounting and taxation, and the ongoing discussions are related to intensity, interrelation and generation of reciprocal effects. Profit is the "wealth" achieved by the economic entity, the share of shareholders after paying the income tax, where applicable, which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy, namely the European accounting culture and the Anglo-Saxon accounting culture. As the users of information in the financial statements seek to assess the performance and profitability of the company in general and, academically, the income tax is the only element raising debates on the relationship between accounting and taxation, we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation. The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting, with the aim of revealing the real earnings of the economic entity and not its fiscal side, all of which is a step in disconnecting the taxation accounting

  4. The contribution to sustainable development : taxation as an economic instrument for environmental protection

    Directory of Open Access Journals (Sweden)

    Ana Paula Basso

    2016-06-01

    Full Text Available The uncontrolled exploration of the environment has threatened the assimilative and regenerative capacity of nature. Against this problem, there is a need to take actions aiming at environmental protection, in order to prevent an irreversible trepidation of the balance of the natural environment, which consequences are grievous. Given that situation, it´s important to note that there has to be harmony between economic growth and the environment so that we can achieve sustainable development. The objective of this study is to outline an approach to environmental taxation, presenting its importance to matching economic measures with the protection of natural environment. This leads to the conclusion that for the achievement of environmental protection, environmental taxation can guide to a desirable behavior. That is, it can act in two paths; one positive, through the application of more costly taxation to the activities damaging to the envi- ronment and the other negative, providing a smoother taxation charge for those whom attending political and environmental conservation measures which will result in sustai- nable development.

  5. The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms

    NARCIS (Netherlands)

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

    1996-01-01

    This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy, the authorities have at their disposal a

  6. The impact of tax treaties and EU law on group taxation regimes

    NARCIS (Netherlands)

    Farinha Aniceto da Silva, B.

    2016-01-01

    The existence of tax groups is motivated by the principle of neutrality in the taxation of corporate activities: tax systems should tax the income in the same way irrespective of the organic structure adopted for that purpose. This means that a tax system should not lead to distortions only because

  7. Taxation of Spouses: A Cross-Country Study of the Effects on Married Women's Labour Supply

    DEFF Research Database (Denmark)

    Callan, Tim; Dex, Shirley; Smith, Nina

    1999-01-01

    of married women if the households were taxed by either separate or split taxation principles, as in Britain and Ireland, respectively. The results show that the design of the tax scheme is highly important for the economic incentives that married women face and their resulting labour supply behaviour....

  8. Mesures en matière de taxation des produits du tabac en Afrique de ...

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

    Mesures en matière de taxation des produits du tabac en Afrique de l'Ouest. En décembre 2007, le programme Recherche pour la lutte mondiale contre le tabac (RMCT) a entrepris une initiative afin de comprendre les facteurs cruciaux qui peuvent déterminer le succès de la lutte antitabac en Afrique subsaharienne.

  9. Capital Regulation, Liquidity Requirements and Taxation in a Dynamic Model of Banking

    NARCIS (Netherlands)

    Di Nicolo, G.; Gamba, A.; Lucchetta, M.

    2011-01-01

    This paper formulates a dynamic model of a bank exposed to both credit and liquidity risk, which can resolve financial distress in three costly forms: fire sales, bond issuance ad equity issuance. We use the model to analyze the impact of capital regulation, liquidity requirements and taxation on

  10. Capital Regulation, Liquidity Requirements and Taxation in a Dynamic Model of Banking

    NARCIS (Netherlands)

    Di Nicolo, G.; Gamba, A.; Lucchetta, M.

    2011-01-01

    This paper formulates a dynamic model of a bank exposed to both credit and liquidity risk, which can resolve financial distress in three costly forms: fire sales, bond issuance and equity issuance. We use the model to analyze the impact of capital regulation, liquidity requirements and taxation on

  11. Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

    OpenAIRE

    Mohammad Talha; Syed Shah Alam; Abdullah Sallehhuddin

    2011-01-01

    Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, fi...

  12. Energy demand, substitution and environmental taxation: An econometric analysis of eight subsectors of the Danish economy

    DEFF Research Database (Denmark)

    Møller, Niels Framroze

    2017-01-01

    This research contains an econometric analysis of energy demand in trade and industry which allows for substitution between electricity and other energy carriers when relative prices change. The presence of substitution suggests that taxation can be a means of changing the energy input mix...

  13. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document.

  14. Taxation and business environment as drivers of foreign direct investment in OECD countries

    Czech Academy of Sciences Publication Activity Database

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

    2006/2, č. 43 (2006), s. 7-38 ISSN 0255-0822 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : taxation * foreign direct investment * OECD Subject RIV: AH - Economics http://www.oecd.org/dataoecd/62/30/40505831.pdf

  15. The Effect of Income Taxation on Labor Supply in the United States.

    Science.gov (United States)

    Triest, Robert K.

    1990-01-01

    A study used an econometric model to examine the effect of income taxation on labor supply of married women and men. Male labor supply was found to be relatively invariant to income. Impact on married women depended upon the method used to estimate the labor supply function. (SK)

  16. 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... interest in the unit investment trust, it shall so notify the Internal Revenue Service within 45 days...

  17. 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 companies. 1.852-2 Section 1.852-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment...

  18. 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 OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857...

  19. 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) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1...

  20. The Land Use Act and equity factor in property taxation in Nigeria ...

    African Journals Online (AJOL)

    Statehood imposes responsibilities on the government to provide security and welfare for its citizens. To meet these societal obligations, the state demand contributions from citizens in the form of taxation, based on some normative principles and acceptable standards. Taxes are imposed on persons and properties to defray ...

  1. International Taxation and the Direction and Volme of Cross-Border M&As

    NARCIS (Netherlands)

    Huizinga, H.P.; Voget, J.

    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

  2. Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

    Science.gov (United States)

    Reynolds, Laurie

    2008-01-01

    The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

  3. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    NARCIS (Netherlands)

    D. Molenaar (Dick)

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD

  4. The Principles of Tax Law Equality in The Context of Direct Taxation

    Directory of Open Access Journals (Sweden)

    Magdalena Jarczok-Guzy

    2017-10-01

    Full Text Available Aim/purpose - The purpose of this article is a presentation of the principles of tax law equality with the aim of establishing the significance of these rules for the system of direct taxation in Poland. Only forms of taxation have been selected to conduct this analysis because they offer the most transparent and variegated picture of the real tax burden. Design/methodology/approach - The article follows the method of economic comparative analysis and offers a review of available literature on the subject. Findings - This analysis proves that the choice of different types of income taxation for natural persons conducting business activity has influence on tax burden. Research implications/limitations - The system of direct taxation in Poland has problems with equality rules because of different tax rates and tax returns which are available in Polish law. Originality/value/contribution - This article presents the problem of tax law equality in the context of economic theories developed by selected economists.

  5. Taxation, migration and the creation of a working class in Kenya ...

    African Journals Online (AJOL)

    Various scholars have questioned the often-stated migrant labour–taxation causal nexus. They have rejected the overworked stereotype that Africans entered labour service to pay taxes, obtain more livestock and marry more wives. This paper argues that migration was a historical aspect of social change, because migrant ...

  6. Palaeolimnological assessment of the reference conditions and ecological status of lakes in Estonia - implications for the European Union Water Framework Directive

    Directory of Open Access Journals (Sweden)

    Heinsalu, Atko

    2009-12-01

    Full Text Available The European Union Water Framework Directive (WFD requires an assessment of reference conditions for lakes, i.e. the conditions expected with only minimal human impact on water bodies. Limnological monitoring records seldom go back more than a few decades and so rarely document the onset of human impact on lakes. Methods of palaeolimnological approaches especially fitted for the purposes of the WFD are described and two case studies, on lakes Rõuge Tõugjärv and Pappjärv, are presented. The palaeolimnological study of Rõuge Tõugjärv demonstrated that a commonly held belief that man-made eutrophication of Estonian lakes is a relatively modern matter of concern and is related to post-industrial population growth and intensification of agriculture is a misconception. The lakes, particularly those in rich soil areas, have been mediated by human impact over millennial time-scales. In many European countries it has been agreed that AD 1850 approximately represents the reference conditions for lakes. Our observations in Rõuge Tõugjärv showed that during that period anthropogenic disturbance on the lake was the greatest. Lake Pappjärv is an example of recent human influence on the aquatic ecosystem that has undergone severe degradation due to infiltration into the ground of a variety of substances from the local bitumen plant, mineral fertilizer storage tanks, and road service sand and salt mixing-grounds that have been accumulating in the lake since the 1950s.

  7. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    Science.gov (United States)

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

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

    Science.gov (United States)

    Naroznova, Irina; Møller, Jacob; Scheutz, Charlotte

    2016-12-01

    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 for the European Union member countries were considered. For AD, biogas utilisation with a biogas engine was considered and two potential situations investigated - biogas combustion with (1) combined heat and power production (CHP) and (2) electricity production only. For incineration, four technology options currently available in Europe were covered: (1) an average incinerator with CHP production, (2) an average incinerator with mainly electricity production, (3) an average incinerator with mainly heat production and (4) a state-of-the art incinerator with CHP working at high energy recovery efficiencies. The study was performed using a life cycle assessment in its consequential approach. Furthermore, the role of waste-sorting guidelines (defined by the material fractions allowed for SSOHW) in relation to GWP of treating overall SSOHW with AD was investigated. A case-study of treating 1tonne of SSOHW under framework conditions in Denmark was conducted. Under the given assumptions, vegetable food waste was the only material fraction which was always better for AD compared to incineration. For animal food waste, kitchen tissue, vegetation waste and dirty paper, AD utilisation was better unless it was compared to a highly efficient incinerator. Material fractions such as moulded fibres and dirty cardboard were attractive for AD, albeit only when AD with CHP and incineration with mainly heat production were compared. Animal straw, in contrast, was always better to incinerate. Considering the total amounts of individual material fractions in waste generated within households in Denmark, food waste (both animal and vegetable derived) and kitchen tissue are the main material

  9. Small Business Taxation: Revamping Incentives to Encourage Growth

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2011-05-01

    Full Text Available This study adopts a new approach in assessing the impact of taxes on small business growth and suggests the need to consider new incentives that would be more effective in encouraging small business growth and would also improve the neutrality of the existing tax system. In recent years, federal and provincial governments have provided various corporate tax incentives to small businesses with the aim of helping them grow. While it is commonly believed that small businesses are responsible for most job creation, unfortunately the only study available has shown that while many small businesses are created, few grow. Yet many governments believe that the incentives are important even though little evidence supports the effectiveness of small business corporate concessions. Some provinces have actually eliminated corporate taxes on small businesses or reduced such taxes to a symbolic level (e.g., one to two percent without there being any empirical support in favour of the effectiveness of such actions. In contradiction to the widely held view that small business tax concessions encourage growth, such small business tax relief could actually be antithetical to growth by creating a “taxation wall.” First, it could result in the breakup of companies into smaller, less efficient-sized units in order to take advantage of tax benefits even if there are economic gains to growing in size. Second, it could encourage individuals to create small corporations in order to reduce their personal tax liabilities rather than grow companies. And third, it could lead to a “threshold effect” that holds back small business from growing beyond the official definition of “smallness,” regardless of the criteria for measuring size (e.g., the size of revenue or assets, or the number of employees. In this paper, we evaluate the impact of both corporate and personal taxes on the growth of small business and we focus in particular on the likely consequences of the

  10. Taxation of life insurance in South Africa revisited | Clover | South ...

    African Journals Online (AJOL)

    This paper describes the theoretical framework underlying the four-funds basis for taxing life insurance in South Africa and records the historical steps in the development of the basis from inception to its current form. It goes on to evaluate the basis in its current form and to propose possible changes that should be ...

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

    Directory of Open Access Journals (Sweden)

    Michele Argiolas

    2013-08-01

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

  12. “Stereoscopic” 2D super-microporous phosphazene-based covalent organic framework: Design, synthesis and selective sorption towards uranium at high acidic condition

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Shuang; Zhao, Xiaosheng; Li, Bo; Bai, Chiyao; Li, Yang; Wang, Lei; Wen, Rui; Zhang, Meicheng; Ma, Lijian; Li, Shoujian, E-mail: sjli000616@scu.edu.cn

    2016-08-15

    Highlights: • Phosphorus element was first introduced into covalent organic frameworks (COFs). • Monomer in C{sub 3}-like spatial configuration was first used to construct COF materials. • A new 2D super-microporous phosphazene-based sorbent (MPCOF) was synthesized. • Separation of U (VI) by MPCOF at high acidic media (up to 1M HNO{sub 3}) was achieved. • Selectivity for U (VI) separation from multi-ion solution can reach unreported 92%. - Abstract: So far, only five primary elements (C, H, O, N and B) and two types of spatial configuration (C{sub 2}–C{sub 4}, C{sub 6} and T{sub d}) are reported to build the monomers for synthesis of covalent organic frameworks (COFs), which have partially limited the route selection for accessing COFs with new topological structure and novel properties. Here, we reported the design and synthesis of a new “stereoscopic” 2D super-microporous phosphazene-based covalent organic framework (MPCOF) by using hexachorocyclotriphosphazene (a P-containing monomer in a C{sub 3}-like spatial configuration) and p-phenylenediamine (a linker). The as-synthesized MPCOF shows high crystallinity, relatively high heat and acid stability and distinctive super-microporous structure with narrow pore-size distributions ranging from 1.0–2.1 nm. The results of batch sorption experiments with a multi-ion solution containing 12 co-existing cations show that in the pH range of 1–2.5, MPCOF exhibits excellent separation efficiency for uranium with adsorption capacity more than 71 mg/g and selectivity up to record-breaking 92%, and furthermore, an unreported sorption capacity (>50 mg/g) and selectivity (>60%) were obtained under strong acidic condition (1 M HNO{sub 3}). Studies on sorption mechanism indicate that the uranium separation by MPCOF in acidic solution is realized mainly through both intra-particle diffusion and size-sieving effect.

  13. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

    Directory of Open Access Journals (Sweden)

    Tracy Comans

    2017-03-01

    Full Text Available Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563 was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80% strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

  14. E.U. versus O.E.C.D. Taxation – An Extended Overview for Direct Taxes and Social Contributions

    Directory of Open Access Journals (Sweden)

    Paula Lazar

    2015-03-01

    Full Text Available In a borderless world governed by the mobility of production factors, especially of capital and work force, and characterized by the common markets, taxation/fiscal policy represents a key component of the economic reform and will have a profound impact upon the future of the global economy. For the European Union that still wishes to be seen as a unitary state/force, the complex taxation processes are leaving deep marks upon the business environment development. The OECD countries might not aim the complex coordination processes that define the European Union, but the taxation processes are not without effect upon the business environment development in OECD member states. This paper aims to present a detailed overview of the direct taxation systems – direct taxes and social contributions - at both European and worldwide levels by breaking it down to taxpayer level in order to underline the dynamics and complexity of the taxation process that affect the business environment development. Furthermore, the paper will highlight the impact that the financial crisis had had and still has upon the taxation systems - reducing the fiscal burden upon corporate taxpayer and shifting the burden upon the personal taxpayers.

  15. THE INFLUENCE OF TAXATION ON ECONOMIC GROWTH. ECONOMETRIC EVIDENCE FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Camelia, MORARU

    2015-11-01

    Full Text Available One of the most frequently discussed issues in economics is how tax rates affect economic growth. A number of studies have examined the effects of taxes on economic growth, however none of them concluded that through the application of higher taxes, economic growth occurs, but on the contrary, they emphasized the negative effects of taxation on growth. This paper is divided into two parts. The first part presents the theoretical studies on the impact of taxation on economic growth, while the second aims to test the influence of public revenues, especially distorsionary and nondistorsionary revenues, on growth in Romania. The second part contains a review of the evolution and structure of public revenues of Romanian economy and the econometric tests on the effects of these types of income on growth during 2006-2012, using multiple linear regression.

  16. Taxation, smuggling and demand for cigarettes in Canada: evidence from time-series data.

    Science.gov (United States)

    Galbraith, J W; Kaiserman, M

    1997-06-01

    This study analyzes Canadian cigarette consumption and taxation between 1980 and 1994, a period in which there have been large price rises and declines, and a dramatic increase in the consumption of contraband tobacco products. We examine elasticities of legal cigarette sales and total sales (including contraband) with respect to the price of legal cigarettes and various other factors. The growth of the contraband market since 1987 appears to have created two classes of cigarette--taxed and untaxed--with responses to changes in the legal price that are respectively higher, and lower, than was previously the case. The sensitivity of total cigarette sales to the taxation instrument is much lower than it would appear from sales of taxed cigarettes alone.

  17. Period doubling cascades of prey-predator model with nonlinear harvesting and control of over exploitation through taxation

    Science.gov (United States)

    Gupta, R. P.; Banerjee, Malay; Chandra, Peeyush

    2014-07-01

    The present study investigates a prey predator type model for conservation of ecological resources through taxation with nonlinear harvesting. The model uses the harvesting function as proposed by Agnew (1979) [1] which accounts for the handling time of the catch and also the competition between standard vessels being utilized for harvesting of resources. In this paper we consider a three dimensional dynamic effort prey-predator model with Holling type-II functional response. The conditions for uniform persistence of the model have been derived. The existence and stability of bifurcating periodic solution through Hopf bifurcation have been examined for a particular set of parameter value. Using numerical examples it is shown that the system admits periodic, quasi-periodic and chaotic solutions. It is observed that the system exhibits periodic doubling route to chaos with respect to tax. Many forms of complexities such as chaotic bands (including periodic windows, period-doubling bifurcations, period-halving bifurcations and attractor crisis) and chaotic attractors have been observed. Sensitivity analysis is carried out and it is observed that the solutions are highly dependent to the initial conditions. Pontryagin's Maximum Principle has been used to obtain optimal tax policy to maximize the monetary social benefit as well as conservation of the ecosystem.

  18. Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

    OpenAIRE

    Pavlo Selezen

    2017-01-01

    The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping counteraction and the necessity of its proper interpretation in the Ukrainian reality are the main factors that have a strong impact on the development of court practice concerning beneficial ownership....

  19. Some means of avoiding of international juridical double taxation used by Romania

    OpenAIRE

    Daniela Lidia Roman

    2013-01-01

    Barrier to the free movement of persons, capital, goods and services, international juridical double taxation is an objective pursued by interested states in international financial flows increase, they act to eliminate or reduce it. Fiscal law and practice of world states leads, in many cases, to tax the same income or the same property in the same fiscal year by two different states. Thus, the entrepreneurs, the capital owners, residents of a state are discouraged in investing, obtaining in...

  20. Élaboration d'une nouvelle politique de taxation des produits du ...

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

    Les chercheurs examineront les lois constitutionnelles et les lois relatives à la taxation, les autres types de contrôles des autorités fiscales, ainsi que des données primaires et secondaires sur le marché des produits du tabac. Ils étudieront également la chaîne d'approvisionnement en tabac, les saisies douanières et les ...

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

    OpenAIRE

    Barvika, S; Rausis, A; Geipele, I

    2012-01-01

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

  2. Taxation of International Performing Artistes: the problems with Article 17 OECD and how to correct them

    OpenAIRE

    Molenaar, Dick

    2006-01-01

    textabstractThis thesis is about the taxation of international performing artistes. Their performance income is often generated in many countries other than their country of residence, and this performance income is subject to special tax treatment. Most countries have followed the OECD recommendation to tax the performance income of non-resident artistes. Article 17 of the OECD Model Tax Convention sets aside the normal allocation rules of Article 7 (Business Profits) and Article 15 (Income ...

  3. The use of taxation records in assessing historical floods in South Moravia, Czech Republic

    Science.gov (United States)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-10-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.

  4. A Review of the Taxation of Property: Local Government Rates in Victoria 1

    OpenAIRE

    Johnson, David T.

    1993-01-01

    The paper reviews the taxation of property in Victoria and in particular the method of raising revenue for local government from rural landowners. A major contradiction between the apparent philosophical basis and its application is identified. A modification to the existing method of calculation is suggested based on the use value of rural land. The advantages and disadvantages of the use value modification are discussed and compared to the system of property taxes presently used. The use me...

  5. Optimal Extraction and Taxation of Strategic Natural Resources: A Differential Game Approach

    OpenAIRE

    Pemy, Moustapha

    2016-01-01

    This paper studies the optimal extraction and taxation of nonrenewable natural resources. It is well known the market values of the main strategic resources such as oil, natural gas, uranium, copper,...,etc, fluctuate randomly following global and seasonal macro-economic parameters, these values are modeled using Markov switching L\\'evy processes. We formulate this problem as a differential game where the two players are the mining company whose aim is to maximize the revenues generated from ...

  6. The incorporation of double taxation agreements into South African domestic law

    OpenAIRE

    Du Plessis, Izelle

    2015-01-01

    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 231 of the Constitution of the Republic of South Africa and section 108 of the Income Tax Act and the interaction between the two. This contribution argues that South A...

  7. The use of taxation records in assessing historical floods in South Moravia, Czech Republic

    Czech Academy of Sciences Publication Activity Database

    Brázdil, Rudolf; Chromá, Kateřina; Řezníčková, Ladislava; Valášek, H.; Dolák, Lukáš; Stachoň, Z.; Soukalová, E.; Dobrovolný, Petr

    2014-01-01

    Roč. 18, č. 10 (2014), s. 3873-3889 ISSN 1027-5606 R&D Projects: GA ČR GA13-19831S Institutional support: RVO:67179843 Keywords : taxation system * historical floods * South Moravia * Czech Republic Subject RIV: DG - Athmosphere Sciences, Meteorology Impact factor: 3.535, year: 2014 http://www.hydrol-earth-syst-sci.net/18/3873/2014/hess-18-3873-2014.pdf

  8. CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION

    OpenAIRE

    ALICE CRISTINA MARIA ZDANOVSCHI

    2012-01-01

    In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation o...

  9. Sugary beverage taxation in South Africa: Household expenditure, demand system elasticities, and policy implications

    OpenAIRE

    Stacey, Nicholas; Tugendhaft, Aviva; Hofman, Karen

    2017-01-01

    South Africa faces a severe and growing obesity epidemic. Obesity and its co-morbidities raise public and private expenditures on healthcare. Sugary beverages are heavily consumed in South Africa and are linked to the onset of overweight and obesity. Excise taxation of sugary beverages has been proposed and adopted in other settings as a means to reduce harms from their consumption. A tax on the sugar content of non-alcoholic beverages has been proposed for implementation in South Africa, how...

  10. An analysis of the prevalence of gender discrimination in indirect taxation in South Africa

    OpenAIRE

    2014-01-01

    M.Com. (South African and International Taxation) Tax policy is important on many levels. It directly affects all members of society. The gender impact of these polices is often overlooked. The study was motivated by the potential existence of unintended gender discrimination within various indirect taxes. Tax policy has real repercussions on household budgeting and spending. The impact is likely to differ between the genders and this should be taken into account when setting tax policy in...

  11. Did Distortionary Sales Taxation Contribute to the Growth of the Service Sector?

    OpenAIRE

    Merriman, David; Skidmore, Mark

    2000-01-01

    Since the 1950s, the sales tax has become much more widely used as a source of state government revenue and the average sales tax rate has greatly increased. During this period, the service sector has grown rapidly relative to other sectors of the economy. We hypothesize that increased sales taxation has played a role in the growth of the service sector, because states typically exempt sales of services from the sales tax unless explicitly enumerated, while final purchases of goods are taxed ...

  12. The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View

    OpenAIRE

    Trandafir Adina

    2010-01-01

    This paper examines international tax rules, with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set non-discriminatory tax rates on domesticand foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently, the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose o...

  13. FROM TOTAL TO STRUCTURAL HARMONIZATION IN THE FIELD OF EUROPEAN DIRECT TAXATION

    OpenAIRE

    Mihaela GÖNDÖR

    2011-01-01

    Among economic policy questions remaining without a definitive response perhaps none are as contentious as the future of direct taxation within the European Union. In this paper I intend to express my opinion regarding the issue of Tax Harmonization versus Tax Competition which has been globally debated over the last decades and which is still considered extremely controversial at the European level. Studying the researches in the specified area corroborated with empirical evidence I summariz...

  14. REGLEMENTED HARMONIZATION VS FISCAL COMPETITION IN THE FIELD OF DIRECT EUROPEAN TAXATION

    OpenAIRE

    Mihaela GÖNDÖR

    2011-01-01

    Starting from the objectives and the status of European tax harmonization and based on the research literature's studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions: "Have indeed the national tax systems a negative effect on EU market integration in the absence of the total harmonization ?"; "Is direct tax harmonization critical to the operation of the Single Market ?" By us...

  15. The association between economic recession and public support for increased tobacco taxation in 27 European countries.

    Science.gov (United States)

    Filippidis, Filippos T; Agaku, Israel T; Vardavas, Constantine I; Majeed, Azeem

    2014-11-01

    Increased taxation on tobacco products is an effective method of reducing tobacco use. This study assessed population support among respondents aged ≥15 years, from 27 European Union (EU) countries for increased taxation and other tobacco control measures during the 2009-2012 period. Nationally representative data were obtained from the 2009 (n=26,788) and 2012 (n=26,751) cross-sectional Eurobarometer surveys. Estimates were compared using chi-square statistics. The effect of the relative change in gross domestic product (GDP) on the change in support for increased taxation during 2009-2012 was calculated using the Pearson correlation coefficient and linear regression models. Between 2009 and 2012, population support for increased taxes on tobacco products declined (56.1% to 53.2%; ptax increases. When Latvia and Lithuania were excluded from the analyses (because of their marked deviation from the general trend), there was a strong correlation between the change in GDP and support for increased taxes (ρ=0.64; ptaxes on tobacco increased by 7.0% for every 10% increase in GDP between 2009 and 2012. Population support for tax increases declined in the EU between 2009 and 2012, especially in countries with declines in GDP nonetheless, public support for other tobacco control measures remains high, thus indicating a viable environment for more comprehensive tobacco control. © 2014 the Nordic Societies of Public Health.

  16. Energy-related taxation as an environmental policy tool--the Finnish experience 1990-2003

    International Nuclear Information System (INIS)

    Vehmas, Jarmo

    2005-01-01

    Finland has over 10 years experience of environment-based energy taxation. The design and level of the CO 2 and energy tax scheme has been changed several times on an ad hoc basis. In recent years, Finland has introduced more and more tax 'departures', i.e. deviations and exceptions from an 'ideal' type of environmental tax. Examples of this include fuel-specific and user-specific exemptions or lowered tax levels taxes on electricity production from non-fossil energy sources, plus refund systems for fossil fuel and electricity users. Thus, it is apparent that Finnish energy taxation aimed at improving the environment has developed ineffectively. Increases in the level of CO 2 tax on fossil fuels have served mostly fiscal purposes with reduced CO 2 emissions being only a side benefit. No systematic follow-up or ex post analysis on the impacts of the CO 2 and energy taxes has been carried out. From the perspective of greenhouse gas mitigation, the discussion on economic instruments has shifted from CO 2 taxation towards emissions trading in the international context of the European Union and the Kyoto Protocol

  17. The distributional effects of emissions taxation in Brazil and their implications for climate policy

    International Nuclear Information System (INIS)

    Silva Freitas, Lucio Flavio da; Santana Ribeiro, Luiz Carlos de; Barreiro de Souza, Kênia; Hewings, Geoffrey John Dennis

    2016-01-01

    The emission of greenhouse gases (GHG) generated by human activity is a major cause of global warming and climate change. There is considerable debate about the choice of the best mechanism to reduce emissions under a climate policy. The aim of this paper is to measure the impact of a policy of taxing GHG emissions on the Brazilian economy as a whole and on different household groups based on income levels in 2009. The following databases were used: Supply and Use Tables, Household Budget Survey, National Household Sample Survey and emissions data from the Brazilian Ministry of Science and Technology and Innovation. A price system from a national input–output model that incorporates the intensity of GHG emissions is used, as well as a consumption vector broken down into ten representative households with different income levels. The main results indicate that this taxation system was slightly regressive and had a small negative impact on output. There were, however, significant emissions reductions. - Highlights: • We measure the distributive impact of a taxation policy of GHG emissions in Brazil. • Poorest households have the highest expenditure emissions coefficient. • The poorest households are most affected by both reducing consumption and labor income. • Overall, the taxation was slightly regressive and had a small negative impact on output.

  18. Impact of sugars and sugar taxation on body weight control: A comprehensive literature review.

    Science.gov (United States)

    Bes-Rastrollo, Maira; Sayon-Orea, Carmen; Ruiz-Canela, Miguel; Martinez-Gonzalez, Miguel A

    2016-07-01

    To conduct a comprehensive literature review in the field of added-sugar consumption on weight gain including the effect of fructose-containing caloric sweeteners and sugar taxation. A search of three databases was conducted in the time period from the inception of the databases to August 2015. Sensitive search strategies were used in order to retrieve systematic reviews (SR) of fructose, sucrose, or sugar-sweetened beverages (SSBs) on weight gain and metabolic adverse effects, conducted on humans and written in English, Spanish, or French. In addition, a review about SSB taxation and weight outcomes was conducted. The search yielded 24 SRs about SSBs and obesity, 23 SRs on fructose or SSBs and metabolic adverse effects, and 24 studies about SSB taxation and weight control. The majority of SRs, especially the most recent ones, with the highest quality and without any disclosed conflict of interest, suggested that the consumption of SSBs is a risk factor for obesity. The effect of fructose-containing caloric sweeteners, on weight gain is mediated by overconsumption of beverages with these sweeteners, leading to an extra provision of energy intake. The tax tool alone on added sugars appears insufficient to curb the obesity epidemic, but it needs to be included in a multicomponent structural strategy. © 2016 The Obesity Society.

  19. Memorandum from the HR Department and the Legal Service concerning taxation in SWITZERLAND

    CERN Multimedia

    HR Department

    2007-01-01

    I/ 2006 income tax declaration The 2006 income tax declaration form must be completed in accordance with the instructions provided by the Swiss authorities set out below, then signed and returned to the competent tax office. You must ask your tax office for an extension of the deadline for returning the form (see Part II below) if you are not yet in possession of all the documents needed to complete it. We remind you that all members of the personnel are exempt from federal, cantonal and communal taxation on salaries and emoluments paid by CERN. Swiss members of the personnel have been exempt since the introduction of internal taxation on 1st January 2005. A - General remarks for Swiss and non-Swiss members of the personnel domiciled in Switzerland a) Swiss members of the personnel must indicate the amount of salary and emoluments paid by CERN (i.e. the total amount specified in Section A of the 2006 annual internal taxation certificate) and must attach this certificate (which will be available at th...

  20. Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

    Full Text Available Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.

  1. Strategic messaging to promote taxation of sugar-sweetened beverages: lessons from recent political campaigns.

    Science.gov (United States)

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L; Gollust, Sarah E

    2014-05-01

    This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining "sugar-sweetened beverage" and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates.

  2. Assessing Efficiency of Taxation of Banks and Enterprises of the Real Sector of Economy of Ukraine

    Directory of Open Access Journals (Sweden)

    Olkhovyk Volodymyr V.

    2013-12-01

    Full Text Available The article analysis the tax load for the banking system in general. Analysis showed the tax load of the banks is rather low and does not reach the fifth part of 1 percent. At the same time, by individual branches of the real sector of economy this indicator is in an average for 5 years 5 – 8 percent, which confirms violation of the principle of proportionality of the taxation system of Ukraine. The ratio of elasticity of taxes of the banks showed unevenness of distribution of taxes if compared with dynamics of change of GDP. However, taxes of the real sector are distributed in proportion to the change of the GDP share. Calculation of the Herfindahl index allowed assessment of efficiency of taxation of banks in the structure of the economy of Ukraine. The index of concentration of taxation of banks had a rather low value during the analysed period (2008 – 2012, which is confirmed by data on a low tax load of the banks if compared to rather high values of tax load at enterprises of the real sector of economy.

  3. Introduction of a System of Internal Taxation of Salaries and Emoluments

    CERN Document Server

    2005-01-01

    Pursuant to the principle of equality of States and in line with the provisions of the Protocol on the Privileges and Immunities of CERN, it is proposed to introduce at CERN the system of internal taxation of remuneration, payments and other financial benefits paid by the Organization to members of the personnel and to the Director-General described in this document. Consequently : 1) The Finance Committee is invited to: - recommend the Council to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01); - approve the amendments to the Staff Regulations set out in the Annex (new Articles R IV 2.01 to R IV 2.04 and Annex R A 1 bis), subject to the approval of the proposed system by the Council. 2) The Council is invited to approve the introduction of the system of internal taxation described in this document and the amendments to the Staff Rules set out in the Annex (new Article IV 2.01). The aforemen...

  4. Approaches of Taxation under the Current Circumstances between Desiderata and Results – I

    Directory of Open Access Journals (Sweden)

    Georgeta Dragomir

    2011-02-01

    Full Text Available As a basic component of modern society, the taxation should combine the main objectivefor the public authority, to ensure most of the resources necessary to carry out state functions, withtargets at least as important on the country's economic development, supporting social issues,respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. Forthese reasons, the level of taxation is very important for the present and future developments of acountry and the relevance of the analysis in this direction exceeds the economic, social or politicallevel. They practice different ways to understand and determine the impact of taxation in an economyand their uniform and realistic approach is important in order to succeed effective internationalcomparability and responsible actions at all levels, now and in the future. The public policy must findsolutions that can be adapted and implemented following the response that it gives the result ofanalysis that has as its starting point the economy, stimulating the private interest, which may leadimplicitly to obtaining parameters of superior quality at general level.

  5. Tradable permit systems in the United States and CO{sub 2} taxation in Europe

    Energy Technology Data Exchange (ETDEWEB)

    Tinggaard Svendsen, G.

    1996-05-01

    The European Union and USA plan to stabilize the emission of carbon dioxide by the year 2000 in comparison to the 1990 level. Denmark aims to reduce CO{sub 2} emission by 20% by 2005 in comparison to 1988 levels. The question of how these goals can be achieved at the least cost is addressed, taking into consideration political, economic and administrative constraints. The analysis of political barriers is based on the public choice theory and the neo-classical theory of economics is used to analyse economic and administrative impediments. The author concludes that the combination of taxation and the permit market would be the most cost-effective with regard to CO{sub 2} reduction. If a country can develop permit markets that do not damage industrial competitiveness, industry may increase exports and the following increase in production will subsequently increase the tax revenue. Green taxation of households and the transportation sector could provide a revenue that may be used to reduce distorted income taxes and so also increase production. CO{sub 2} taxation may be economically rational for Denmark. (AB) 239 refs.

  6. Influence of simplified nutrition labeling and taxation on laboratory energy intake in adults.

    Science.gov (United States)

    Temple, Jennifer L; Johnson, Karena M; Archer, Kelli; Lacarte, Allison; Yi, Christina; Epstein, Leonard H

    2011-08-01

    The purpose of these studies was to test the hypotheses that simplified nutrition labeling and taxation alter food selection and intake. In Experiment 1, participants consumed lunch in the laboratory three times with no labels, standard nutrition labels, or traffic light diet labels at each visit. In Experiment 2, participants were given $6.00 with which to purchase lunch in the laboratory twice with standard pricing on one visit and a 25% tax on "red" foods on another visit. Participants received a brief education session on the labeling systems being used. Total energy intake and energy intake and number of foods purchased from each traffic light category were measured. Nutrition labeling decreased energy intake in lean females, but had no effect in men or in obese females. Traffic light labels increased consumption of "green" foods and decreased consumption of "red" foods. Taxation decreased the purchasing of "red" foods in obese, but not non-obese participants. There were no interactions between taxation and simplified nutrition labeling. Although generalization to real-world purchasing and consumption is limited by the laboratory study design, our findings suggests that taking multiple, simultaneous approaches to reduce energy intake may have the greatest impact on food purchases and/or nutrient consumption. Copyright © 2011 Elsevier Ltd. All rights reserved.

  7. Effect of energy taxation on fuel choice and emissions (Energiaverojen vaikutus polttoainevalintoihin ja paeaestoeihin). Research notes

    International Nuclear Information System (INIS)

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

    1997-05-01

    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 (NOx) 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 , NOx 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 1 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

  8. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    Science.gov (United States)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  9. A Moisture-Stable 3D Microporous CoII -Metal-Organic Framework with Potential for Highly Selective CO2 Separation under Ambient Conditions.

    Science.gov (United States)

    Chand, Santanu; Pal, Arun; Das, Madhab C

    2018-02-13

    Selective adsorption and separation of CO 2 from flue gas and landfill gas mixtures have drawn great attention in industry. Porous MOF materials are promising alternatives to achieve such separations; however, the stability in the presence of moisture must be taken into consideration. Herein, we have constructed a microporous metal-organic framework (MOF) {[Co(OBA)(L) 0.5 ]⋅S} n (IITKGP-8), by employing a V-shaped organic linker with an azo-functionalized N,N' spacer forming a 3D network with mab topology and 1D rhombus-shaped channels along the crystallographic 'b' axis with a void volume of 34.2 %. The activated MOF reveals a moderate CO 2 uptake capacity of 55.4 and 26.5 cm 3  g -1 at 273 and 295 K/1 bar, respectively, whereas it takes up a significantly lower amount of CH 4 and N 2 under similar conditions and thus exhibits its potential for highly selective sorption of CO 2 with excellent IAST selectivity of CO 2 /N 2 (106 at 273 K and 43.7 at 295 K) and CO 2 /CH 4 (17.7 at 273 K and 17.1 at 295 K) under 1 bar. More importantly, this MOF exhibits excellent moisture stability as assessed through PXRD experiments coupled with surface area analysis. © 2018 Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  10. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Science.gov (United States)

    2010-04-01

    ... applying, to the extent that they are not inconsistent with such other section. For example, many fringe... eating facility for employees. (1) In general. (2) Valuation formula. § 1.61-21 (k) Commuting valuation... example of a comparable condition is the amount of time that the vehicle is available to the employee for...

  11. Studying Alcohol Pricing and Taxation Policies in India | CRDI ...

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

    The controlled analysis will include a series of state-level and household-level confounders (extraneous or hidden variables). They will collect data from multiple ... Un débat d'experts organisé par le CRDI s'attaque au mariage précoce lors du forum sur la condition des femmes à l'ONU. Des chercheurs appuyés par le ...

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

    Directory of Open Access Journals (Sweden)

    Thodhori Puleri

    2016-12-01

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

  13. Effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis.

    Science.gov (United States)

    Bader, Pearl; Boisclair, David; Ferrence, Roberta

    2011-11-01

    Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success.

  14. PRECONDITIONS FOR THE INTRODUCTION OF ACCOUNTING AND TAXATION OF CRYPTOCURRENCIES TRANSACTIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Kostyuchenko V.

    2018-01-01

    Full Text Available Introduction. The worldwide expansion of digital technologies and the development of the cyber economy led to emergence of a new digital assets – the cryptographic currency that rapidly growing popularity. The phenomenon of cryptocurrency is relatively new and little investigated. Purpose. The purpose of the article is to substantiate the preconditions for the introduction of accounting and taxation of transactions with cryptic currencies in Ukraine. Results. The article considers the economic preconditions for the introduction of accounting and taxation of cryptocurrencies transactions in Ukraine. The definition of the economic content of cryptocurrency has been researched. On the basis of the definitions analysis, an author’s definition of cryptocurrency is proposed. In particular, the cryptocurrency is understood as the digital (virtual currency, with the unit “coin”, which is emitted in the network according to certain principles of cryptography to provide transactions and control the creation of new coins. The advantages and disadvantages of cryptocurrency as a digital currency have been analyzed. The common and distinctive characteristics of cryptocurrencies and gold were determined. The mechanism of cryptocurrencies functioning was disclosed and a glossary of terms used in cryptocurrencies transactions was provided. The cryptocurrencies development in the world and in Ukraine was investigated. Legal and tax bases for the cryptocurrencies introduction into the activities of small business entities was given. Conclusions. The cryptocurrency exists outside the jurisdiction of Ukraine and in the majority world countries. The state should adopt it, acknowledge either as a digital (virtual currency or as another digital asset, to regulate the taxation system and introduce an accounting methodology of cryptocurrencies transactions for integration into the global economic environment.

  15. Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    OpenAIRE

    Wilde, Maarten

    2011-01-01

    textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of currency exchange results.

  16. Intra-Firm Transactions: What if Member States Subjected Taxpayers to Unlimited Income Taxation whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    OpenAIRE

    Wilde, Maarten

    2011-01-01

    textabstractIn this article, the author examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption from the perspective of how such an approach would affect the cross-border taxation of intra-firm transactions.

  17. Currency Exchange Results - What If Member States Subjected Taxpayers to Unlimited Income Taxation Whilst Granting Double Tax Relief under a Netherlands-Style Tax Exemption?

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2011-01-01

    textabstractThe author, in this article, examines, through examples, the effects of Member States subjecting taxpayers to unlimited income taxation whilst granting double tax relief under a Netherlands-style tax exemption with regard to how such an approach would affect the cross-border taxation of

  18. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...) Acquisition of U.S. citizenship or residence. Income from sources without the United States which is not...

  19. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien... business in the United States at any time during the taxable year derives during such year from sources...

  20. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or... sources within the United States income or gains described in section 881(a) and paragraph (b) or (c) of...