WorldWideScience

Sample records for unit tax map

  1. Tax Unit Boundaries

    Data.gov (United States)

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

  2. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

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

  3. Tax Area Boundaries, Tax units, Published in unknown, Norton County Appraisal Office.

    Data.gov (United States)

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

  4. Tax_Units_2011_Final

    Data.gov (United States)

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

  5. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

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

  6. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...

  7. Tax_Unit_Certification_Final_2012

    Data.gov (United States)

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

  8. Tax_Units_Certification_2013_0301

    Data.gov (United States)

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

  9. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields......, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption volume in an industry, i.e. aim at a certain corrective effect rather than tax yield. This paper compares the two tax instruments with respect to equal corrective-effect in a Dixit-Stiglitz setting with love...... of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  10. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Science.gov (United States)

    2010-04-01

    ... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Credit against United States tax liability for Danish tax. 521.115 Section 521.115 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  11. PERSONAL INCOME TAX POLICY ANALYSIS: ALBANIA VS. UNITED STATES

    Directory of Open Access Journals (Sweden)

    Agim Binaj

    2013-01-01

    Full Text Available Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year. This paper compares and contrasts Albanian and American income tax systems by describing many similarities as well as distinctive characteristics that were found. Professor Agim Binaj of Agricultural University of Tirana highlights the need for a fair personal income tax reform in Albania. This paper concludes with recommendations and an agenda for future research on tax policy using lessons from the United States tax system.

  12. Ad Valorem versus Unit Taxes in Oligopoly and Endogenous Market Conduct

    DEFF Research Database (Denmark)

    Vetter, Henrik

    2014-01-01

    In oligopoly, comparison of the tax pass-through favors the use of ad valorem taxes compared to unit taxes. We argue that, in addition to differences in tax pass-through, the two taxes have a dissimilar effect on firms' strategic interaction. The anticompetitive effects of the two taxes favor uni...

  13. Unit 02 - Maps and Map Analysis

    OpenAIRE

    Unit 55, CC in GIS; Rhind, David

    1990-01-01

    This unit explores the map analysis roots of GIS. It discusses cartography and its relationship to GIS, including topics such as map types and characteristics, the concept of scale, map projections, applications of maps, computer-assisted cartography and geographic data display and analysis.

  14. Foreign Students and Scholars and the United States Tax System.

    Science.gov (United States)

    Williams, David, II.

    1994-01-01

    During the 1992-93 school year more than 425,000 foreign students were studying in the United States. In addition, hundreds of foreign nationals were in the United States as visiting research scholars, lecturers, and professors. Offers a guide to help foreign nationals comply with the tax system while affording them the least possible tax…

  15. The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp J.H.

    2009-01-01

    The ad valorem versus unit tax debate has traditionally emphasized tax yield. On this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings including Dixit--Stiglitz monopolistic competition. However, in a number of policy fields...... such as environmental, health, and trade economics, policy makers use taxes to reduce the production/consumption volume in an industry, i.e., to correct an externality rather than to improve tax yield. This paper compares the two tax instruments with respect to equal corrective effect in a Dixit--Stiglitz setting...... with love of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  16. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

    Science.gov (United States)

    Ayers, John W; Ribisl, Kurt; Brownstein, John S

    2011-03-16

    Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; ptax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; ptax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or psychological outcomes manifested online.

  17. Evaluation of four tax reforms in the United States

    DEFF Research Database (Denmark)

    Eissa, Nada; Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup

    2008-01-01

    framework. We apply the framework to examine the welfare effects on single mothers in the United States following four tax acts passed in 1986, 1990, 1993, and 2001. We propose a simulation method combining features of fully structural microsimulation studies and simple deadweight loss calculations. Our...

  18. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

    Directory of Open Access Journals (Sweden)

    John W Ayers

    Full Text Available Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US 2009 State Children's Health Insurance Program (SCHIP federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state were compared to an untaxed geography (Canada for two years around each tax increase. Search data were normalized to a relative search volume (RSV scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001 immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001 and 5.3% (95%CI, 3.6 to 7.1; p<.001 during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological

  19. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... (United Kingdom). 252.229-7006 Section 252.229-7006 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN...

  20. The comparison between ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2004-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to a Dixit-Stiglitz-type monopolistic competition framework with differentiated products, increasing returns to scale, entry/exit and love of variety. This result is obtained, even though...... ad valorem taxation leads to increased firm exit compared to the equal-yield unit tax. Yet the smaller tax over-shift, occurring under ad valorem taxation, more than compensates this disadvantage. Udgivelsesdato: DEC...

  1. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.

    Science.gov (United States)

    Mosher, James F; Adler, Sabrina S; Pamukcu, Aysha M; Treffers, Ryan D

    2017-03-01

    Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent. The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.

  2. Comparing Tax Routes to Welfare in Denmark and the United Kingdom

    DEFF Research Database (Denmark)

    Kvist, Jon; Sinfield, Adrian

    Substantial benefits are being routed through the tax system separately and much less publicly than in the welfare state. This study analyses how the tax benefits in Denmark and the United Kingdom are operating, raising questions of equity and privilege, and of cost and value for money. One major...... conclusion is that tax routes to welfare deserves much closer and more public examination than they currently receive in either country....

  3. Comparing Tax Routes to Welfare in Denmark and the United Kingdom

    DEFF Research Database (Denmark)

    Kvist, Jon; Sinfield, Adrian

    Substantial benefits are being routed through the tax system separately and much less publicly than in the welfare state. This study analyses how the tax benefits in Denmark and the United Kingdom are operating, raising questions of equity and privilege, and of cost and value for money. One major...... conclusion is that tax routes to welfare deserves much closer and more public examination than they currently receive in either country....

  4. Income tax evasion in the United States and China

    Institute of Scientific and Technical Information of China (English)

    WANG Yinying

    2007-01-01

    This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.

  5. Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

    Science.gov (United States)

    Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

    2011-01-01

    Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; ptax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; ptax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or psychological outcomes manifested online. PMID:21436883

  6. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed... (Passenger Vehicles) (United Kingdom) (JUN 1997) (a) Pursuant to an agreement between the United...

  7. When Two Taxes Are United,A Better Business Environment Is Expected

    Institute of Scientific and Technical Information of China (English)

    Niu; Hongli

    2005-01-01

    When China's status of great economic country has been recognized, the proposal of uniting the domestic and foreign enterprises' income taxes into one has been put on the agenda. Hot discussion has been triggered on this overture because the interests of different sides will be affected by the reform if it is launched. The article analyzes the setback of the current system of seperating the two taxes and puts forward the idea that the unity of Two Taxes is unavoidably to be conducted because it will be benefit for China's reality, and be in line with international economic regulation.

  8. Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations

    DEFF Research Database (Denmark)

    Schröder, Philipp; Sørensen, Allan

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...

  9. The Comparison Between Ad Valorem and Unit Taxes under Monopolistic Competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2003-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar...

  10. The comparison between ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2004-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to a Dixit-Stiglitz-type monopolistic competition framework with differentiated products, increasing returns to scale, entry/exit and love of variety. This result is obtained, even thoug...

  11. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

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

  12. Tax Area Boundaries, Tax unit boundries, Published in Not Provided, 1:4800 (1in=400ft) scale, Rice County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Published Reports/Deeds information as of Not Provided. It...

  13. Global Map: Ports of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing ferry ports in the United States and Puerto Rico. The data are a modified version of the National Atlas of the United...

  14. Taxes, divorce-transactions costs, economic conditions, and divorce rates: an exploratory empirical inquiry for the United States.

    Science.gov (United States)

    Cebula, R J; Belton, W J

    1995-01-01

    "This study argues that, given the tax deductibility of alimony payments in the United States, higher marginal federal income tax rates may reduce the expected transactions costs of divorce and act thereby to increase the divorce rate. After allowing for a variety of other factors, including inflation, female labor force participation, AIDS, the Vietnam War, age, the availability of legal assistance, and transfer payments, both first-differences estimates and Granger-causality tests strongly support the hypothesis."

  15. Environmental taxes

    DEFF Research Database (Denmark)

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

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

  16. A Multi-Objective Unit Commitment Model for Setting Carbon Tax to Reduce CO2 Emission: Thailand's Electricity Generation Case

    Directory of Open Access Journals (Sweden)

    Nuchjarin Intalar

    2015-07-01

    Full Text Available Carbon tax policy is a cost-effective instrument for emission reduction. However, setting the carbon tax is one of the challenging task for policy makers as it will lead to higher price of emission-intensive sources especially the utility price. In a large-scale power generation system, minimizing the operational cost and the environmental impact are conflicting objectives and it is difficult to find the compromise solution. This paper proposes a methodology of finding a feasible carbon tax rate on strategic level using the operational unit commitment model. We present a multi-objective mixed integer linear programming model to solve the unit commitment problem and consider the environmental impacts. The methodology of analyzing of the effect of carbon tax rates on the power generation, operating cost, and CO2 emission is also provided. The trade-off relationship between total operating cost and total CO2 emission is presented in the Pareto-optimal curve to analyze the feasible carbon tax rate that is influencing on electricity operating cost. The significant outcome of this paper is a modeling framework for the policy makers to determine the possible carbon tax that can be imposed on the electricity generation.

  17. Global Map: Railroad Stations of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing Amtrak intercity railroad terminals in the United States. The data are a modified version of the National Atlas of...

  18. Seismic Hazard Map for the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer shows seismic hazard in the United States. The data represent a model showing the probability that ground motion will reach a certain level. This map...

  19. Global Map: Airports of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing airports in the United States, Puerto Rico and the U.S. Virgin Islands. The data are a modified version of the...

  20. Parcels and Land Ownership, Tax Parcels, Published in unknown, Wilson County GIS/Mapping.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Published Reports/Deeds information as of unknown. It is described as 'Tax Parcels'. This...

  1. Bedrock Geologic Map of Vermont - Units

    Data.gov (United States)

    Vermont Center for Geographic Information — The bedrock geology was last mapped at a statewide scale 50 years ago at a scale of 1:250,000 (Doll and others, 1961). The 1961 map was compiled from 1:62,500-scale...

  2. Geologic Map of Alaska: geologic units

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This dataset consists of a polygon coverage and associated attribute data derived from the 1980 Geologic Map of Alaska compiled by H.M. Beikman and published by the...

  3. Map service: United States Decadal Production History Cells

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map service displays present and past oil and gas production in the United States, as well as the location and intensity of exploratory drilling outside...

  4. Map service: United States Oil and Gas Production 2008

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map service displays present and past oil and gas production in the United States, as well as the location and intensity of exploratory drilling outside...

  5. 26 CFR 31.3112-1 - Instrumentalities of the United States specifically exempted from the employer tax.

    Science.gov (United States)

    2010-04-01

    ... specifically exempted from the employer tax. 31.3112-1 Section 31.3112-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter...

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

    Data.gov (United States)

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

  7. USGS Governmental Unit Boundaries Overlay Map Service from The National Map

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The USGS Governmental Unit Boundaries service from The National Map (TNM) represents major civil areas for the Nation, including States or Territories, counties (or...

  8. Map of assessed shale gas in the United States, 2012

    Science.gov (United States)

    ,; Biewick, Laura R. H.

    2013-01-01

    The U.S. Geological Survey has compiled a map of shale-gas assessments in the United States that were completed by 2012 as part of the National Assessment of Oil and Gas Project. Using a geology-based assessment methodology, the U.S. Geological Survey quantitatively estimated potential volumes of undiscovered gas within shale-gas assessment units. These shale-gas assessment units are mapped, and square-mile cells are shown to represent proprietary shale-gas wells. The square-mile cells include gas-producing wells from shale intervals. In some cases, shale-gas formations contain gas in deeper parts of a basin and oil at shallower depths (for example, the Woodford Shale and the Eagle Ford Shale). Because a discussion of shale oil is beyond the scope of this report, only shale-gas assessment units and cells are shown. The map can be printed as a hardcopy map or downloaded for interactive analysis in a Geographic Information System data package using the ArcGIS map document (file extension MXD) and published map file (file extension PMF). Also available is a publications access table with hyperlinks to current U.S. Geological Survey shale gas assessment publications and web pages. Assessment results and geologic reports are available as completed at the U.S. Geological Survey Energy Resources Program Web Site, http://energy.usgs.gov/OilGas/AssessmentsData/NationalOilGasAssessment.aspx. A historical perspective of shale gas activity in the United States is documented and presented in a video clip included as a PowerPoint slideshow.

  9. Seismic-hazard maps for the conterminous United States, 2014

    Science.gov (United States)

    Petersen, Mark D.; Moschetti, Morgan P.; Powers, Peter M.; Mueller, Charles S.; Haller, Kathleen M.; Frankel, Arthur D.; Zeng, Yuehua; Rezaeian, Sanaz; Harmsen, Stephen C.; Boyd, Oliver S.; Field, Edward H.; Chen, Rui; Luco, Nicolas; Wheeler, Russell L.; Williams, Robert A.; Olsen, Anna H.; Rukstales, Kenneth S.

    2015-01-01

    The maps presented here provide an update to the 2008 data contained in U.S Geological Survey Scientific Investigations Map 3195 (http://pubs.usgs.gov/sim/3195/).Probabilistic seismic-hazard maps were prepared for the conterminous United States for 2014 portraying peak horizontal acceleration and horizontal spectral response acceleration for 0.2- and 1.0-second periods with probabilities of exceedance of 10 percent in 50 years and 2 percent in 50 years. All of the maps were prepared by combining the hazard derived from spatially smoothed historical seismicity with the hazard from fault-specific sources. The acceleration values contoured are the random horizontal component. The reference site condition is firm rock, defined as having an average shear-wave velocity of 760 m/s in the top 30 meters corresponding to the boundary between NEHRP (National Earthquake Hazards Reduction program) site classes B and C.

  10. A proposal of Potentially Meaningful Teaching Unit using concept maps

    Directory of Open Access Journals (Sweden)

    Thaís Rafaela Hilger

    2013-12-01

    Full Text Available This paper presents preliminary results from the implementation of a Potentially Meaningful Teaching Unit in four classes of third grade of secondary educational from a public school in the city of Bagé (Rio Grande do Sul. The proposed content deals with concepts related to Quantum Physics (quantization, uncertainty principle, state and superposition of states, presented in accordance with the sequence of eight steps of Potentially Meaningful Teaching Unit, seeking meaningful learning of these concepts. Are analyzed in this work mental maps and concept maps produced in pairs, as well as the comparison between them. Also presented are some comments from students about their development in the understanding of the concepts covered in the proposal. The proposal was a well received and, although the study is still in progress and part of a broader research, already provide evidence of significant learning, which is the goal of a Potentially Meaningful Teaching Unit.

  11. Landscape similarity, retrieval, and machine mapping of physiographic units

    Science.gov (United States)

    Jasiewicz, Jaroslaw; Netzel, Pawel; Stepinski, Tomasz F.

    2014-09-01

    We introduce landscape similarity - a numerical measure that assesses affinity between two landscapes on the basis of similarity between the patterns of their constituent landform elements. Such a similarity function provides core technology for a landscape search engine - an algorithm that parses the topography of a study area and finds all places with landscapes broadly similar to a landscape template. A landscape search can yield answers to a query in real time, enabling a highly effective means to explore large topographic datasets. In turn, a landscape search facilitates auto-mapping of physiographic units within a study area. The country of Poland serves as a test bed for these novel concepts. The topography of Poland is given by a 30 m resolution DEM. The geomorphons method is applied to this DEM to classify the topography into ten common types of landform elements. A local landscape is represented by a square tile cut out of a map of landform elements. A histogram of cell-pair features is used to succinctly encode the composition and texture of a pattern within a local landscape. The affinity between two local landscapes is assessed using the Wave-Hedges similarity function applied to the two corresponding histograms. For a landscape search the study area is organized into a lattice of local landscapes. During the search the algorithm calculates the similarity between each local landscape and a given query. Our landscape search for Poland is implemented as a GeoWeb application called TerraEx-Pl and is available at http://sil.uc.edu/. Given a sample, or a number of samples, from a target physiographic unit the landscape search delineates this unit using the principles of supervised machine learning. Repeating this procedure for all units yields a complete physiographic map. The application of this methodology to topographic data of Poland results in the delineation of nine physiographic units. The resultant map bears a close resemblance to a conventional

  12. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  13. Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

    Science.gov (United States)

    Forster, Greg

    2006-01-01

    Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…

  14. Basement domain map of the conterminous United States and Alaska

    Science.gov (United States)

    Lund, Karen; Box, Stephen E.; Holm-Denoma, Christopher S.; San Juan, Carma A.; Blakely, Richard J.; Saltus, Richard W.; Anderson, Eric D.; DeWitt, Ed

    2015-01-01

    The basement-domain map is a compilation of basement domains in the conterminous United States and Alaska designed to be used at 1:5,000,000-scale, particularly as a base layer for national-scale mineral resource assessments. Seventy-seven basement domains are represented as eighty-three polygons on the map. The domains are based on interpretations of basement composition, origin, and architecture and developed from a variety of sources. Analysis of previously published basement, lithotectonic, and terrane maps as well as models of planetary development were used to formulate the concept of basement and the methodology of defining domains that spanned the ages of Archean to present but formed through different processes. The preliminary compilations for the study areas utilized these maps, national-scale gravity and aeromagnetic data, published and limited new age and isotopic data, limited new field investigations, and conventional geologic maps. Citation of the relevant source data for compilations and the source and types of original interpretation, as derived from different types of data, are provided in supporting descriptive text and tables.

  15. Nonpoint Source Pollution Taxes and Excessive Tax Burden

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-06-01

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

  16. Digital Geologic Map of the American Camp Unit and vicinity, Washington (NPS, GRD, GRE, SAJH, SJIS digital map)

    Data.gov (United States)

    National Park Service, Department of the Interior — The Digital Geologic Map of the American Camp Unit and vicinity, Washington is composed of GIS data layers complete with ArcMap 9.2 layer (.LYR) files, two ancillary...

  17. USGS Small-scale Dataset - Global Map: Ports of the United States 201406 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing ferry ports in the United States and Puerto Rico. The data are a modified version of the National Atlas of the United...

  18. Geoelectric hazard maps for the continental United States

    Science.gov (United States)

    Love, Jeffrey J.; Pulkkinen, Antti; Bedrosian, Paul A.; Jonas, Seth; Kelbert, Anna; Rigler, E. Joshua; Finn, Carol A.; Balch, Christopher C.; Rutledge, Robert; Waggel, Richard M.; Sabata, Andrew T.; Kozyra, Janet U.; Black, Carrie E.

    2016-09-01

    In support of a multiagency project for assessing induction hazards, we present maps of extreme-value geoelectric amplitudes over about half of the continental United States. These maps are constructed using a parameterization of induction: estimates of Earth surface impedance, obtained at discrete geographic sites from magnetotelluric survey data, are convolved with latitude-dependent statistical maps of extreme-value geomagnetic activity, obtained from decades of magnetic observatory data. Geoelectric amplitudes are estimated for geomagnetic waveforms having 240 s sinusoidal period and amplitudes over 10 min that exceed a once-per-century threshold. As a result of the combination of geographic differences in geomagnetic activity and Earth surface impedance, once-per-century geoelectric amplitudes span more than 2 orders of magnitude and are an intricate function of location. For north-south induction, once-per-century geoelectric amplitudes across large parts of the United States have a median value of 0.26 V/km; for east-west geomagnetic variation the median value is 0.23 V/km. At some locations, once-per-century geoelectric amplitudes exceed 3 V/km.

  19. Using historical aerial photography and softcopy photogrammetry for waste unit mapping in L Lake.

    Energy Technology Data Exchange (ETDEWEB)

    Christel, L.M.

    1997-10-01

    L Lake was developed as a cooling water reservoir for the L Reactor at the Savannah River Site. The construction of the lake, which began in the fall of 1984, altered the structure and function of Steel Creek. Completed in the fall of 1985, L Lake has a capacity of 31 million cubic meters and a normal pool of 58 meters. When L Reactor operations ceased in 1988, the water level in the lake still had to be maintained. Site managers are currently trying to determine the feasibility of draining or drawing down the lake in order to save tax dollars. In order to understand the full repercussions of such an undertaking, it was necessary to compile a comprehensive inventory of what the lake bottom looked like prior to filling. Aerial photographs, acquired nine days before the filling of the lake began, were scanned and used for softcopy photogrammetry processing. A one-meter digital elevation model was generated and a digital orthophoto mosaic was created as the base map for the project. Seven categories of features, including the large waste units used to contain the contaminated soil removed from the dam site, were screen digitized and used to generate accurate maps. Other map features include vegetation waste piles, where contaminated vegetation from the flood plain was contained, and ash piles, which are sites where vegetation debris was burned and then covered with clean soil. For all seven categories, the area of disturbance totaled just over 63 hectares. When the screen digitizing was completed, the elevation at the centroid of each disturbance was determined. When the information is used in the Savannah River Site Geographical Information System, it can be used to visualize the various L Lake draw-down scenarios suggested by site managers and hopefully, to support evaluations of the cost effectiveness for each proposed activity.

  20. Improving the Magnetic Anomaly Map of the United States

    Science.gov (United States)

    McIndoo, M.; Shaw, A.; Batir, J.; Ravat, D.; Milligan, P.; Kucks, R. P.; Hill, P.; Hildenbrand, T. G.

    2007-05-01

    We have improved magnetic anomaly map of the United States using National Uranium Reconnaissance & Evaluations (NURE) aeromagnetic surveys collected during the 1970s. Previous versions of these data processed using IGRF/DGRF do not mesh well at the survey boundaries because of leveling artifacts. Similarly, the U.S. component of the North American magnetic anomaly map has long wavelength errors caused by warping of hundreds of state and local aeromagnetic surveys during the merging process. The main difference in our processing that has allowed us to retain proper base levels is the use of the temporally continuous main field Comprehensive Model (CM4) by Sabaka et al. (2004, GJI, 159, 521-547). The advantage of using the NURE surveys is that most of these surveys have time information and diurnal variation observed with basestation magnetometers is removed from them. Furthermore, we have cleaned the NURE data by removing many spurious values through visual inspection. Some NURE surveys did not have total field values or time information. For these surveys, we reintroduced the IGRF for their approximate date and removed the core field determined by CM4. We compare the results of our processing and improvements with the U.S. aeromagnetic anomaly data prepared by different merging techniques. The improved map is more suitable for regional geologic and geodynamic interpretations.

  1. Parabolic starlike mappings of the unit ball $B^n$

    Directory of Open Access Journals (Sweden)

    Samira Rahrovi

    2016-02-01

    Full Text Available Let $f$ be a locally univalent function on the unit disk $U$. We consider the normalized extensions of $f$ to the Euclidean unit ball $B^nsubseteqmathbb{C}^n$ given by$$Phi_{n,gamma}(f(z=left(f(z_1,(f'(z_1^gammahat{z}right,$$ where $gammain[0,1/2]$, $z=(z_1,hat{z}in B^n$ and$$Psi_{n,beta}(f(z=left(f(z_1,(frac{f(z_1}{z_1}^betahat{z}right,$$in which $betain[0,1]$, $f(z_1neq 0$ and $z=(z_1,hat{z}inB^n$. In the case $gamma=1/2$, the function $Phi_{n,gamma}(f$ reduces to the well known Roper-Suffridge extension operator. By using different methods, we prove that if $f$ is parabolic starlike mapping on $U$ then $Phi_{n,gamma}(f$ and $Psi_{n,beta}(f$ are parabolic starlike mappings on $B^n$.

  2. The Response of Corporate Dividend Policy to The Abolition of Tax Credit in the United Kingdom (U.K.

    Directory of Open Access Journals (Sweden)

    Hardo Basuki

    2007-06-01

    This study also investigates whether individual U.K. companies respond to the 1997 abolition of tax-credit. The test results show that the majority of companies in the sample do not change their dividend policies after the abolition of tax credit. It is possible that companies are reluctant to cut their dividend payment since the existing dividend payout could be sustained in the long-run. They also avoid sending negative signals to the market. Thus, companies typically chose to keep a dividend level relatively stable following the tax change in 1997. Only the minority of the U.K. companies experience a decline in their dividend payment. This evidence supports the hypothesis that the abolition of tax credit on dividends results in a decrease in aggregate dividend payment in order to satisfy a tax clientele.

  3. Landslide overview map of the conterminous United States

    Science.gov (United States)

    Radbruch-Hall, Dorothy H.; Colton, Roger B.; Davies, William E.; Lucchitta, Ivo; Skipp, Betty A.; Varnes, David J.

    1982-01-01

    The accompanying landslide overview map of the conterminous United States is one of a series of National Environmental Overview Maps that summarize geologic, hydrogeologic, and topographic data essential to the assessment of national environmental problems. The map delineates areas where large numbers of landslides exist and areas which are susceptible to landsliding. It was prepared by evaluating the geologic map of the United States and classifying the geologic units according to high, medium, or low landslide incidence (number) and high, medium, or low susceptibility to landsliding. Rock types, structures, topography, precipitation, landslide type, and landslide incidence are mentioned for each physical subdivision of the United States. The differences in slope stability between the Colorado Plateau, the Appalachian Highlands, the Coast Ranges of California, and the Southern Rocky Mountains are compared in detail, to illustrate the influence of various natural factors on the types of landsliding that occur in regions having different physical conditions. These four mountainous regions are among the most landslide-prone areas in the United States. The Colorado Plateau is a deformed platform where interbedded sedimentary rocks of varied lithologic properties have been gently warped and deeply eroded. The rocks are extensively fractured. Regional fracture systems, joints associated with individual geologic structures, and joints parallel to topographic surfaces, such as cliff faces, greatly influence slope stability. Detached blocks at the edges of mesas, as well as columns, arched recesses, and many natural arches on the Colorado Plateau, were formed wholly or in part by mass movement. In the Appalachian Highlands, earth flows, debris flows, and debris avalanches predominate in weathered bedrock and colluvium. Damaging debris avalanches result when persistent steady rainfall is followed by a sudden heavy downpour. Landsliding in unweathered bedrock is controlled

  4. Mapping Snow Cover Loss Patterns in the Western United States

    Science.gov (United States)

    Moore, C.; Kampf, S. K.; Richer, E.; Stone, B.

    2011-12-01

    Cara Moore, Stephanie Kampf, Eric Richer, Brandon Stone Natural Resource Ecology Laboratory, Colorado State University, Fort Collins, CO 80523-1499 The Western United States depends on snowmelt to provide water for industrial, municipal, and agricultural needs. Some areas in this region have observed an increase in the proportion of precipitation falling as rain rather than snow in response to climate warming, a trend that can alter the timing and magnitude of runoff. Transitional snow zones, which lie between lower elevation intermittent snowpack and higher elevation persistent snowpack, may be particularly sensitive to changing climate conditions. Snow covered area is an easily obtainable measurement that can help identify the locations and elevations of these transitional snow zones. The purpose of this study is to improve the understanding of snowpack characteristics in the Western U.S. by mapping snow cover loss patterns using the Moderate-Resolution Imaging Spectroradiometer (MODIS) snow covered area (SCA) product. Snow cover loss patterns can be difficult to compare objectively between regions because spring snow storms lead to abrupt increases and decreases in SCA. Therefore, we develop a curve-fitting snow cover depletion model (SCoDMod) used to derive standardized snow cover loss curves. We fit the model to snow cover patterns within 100m elevation zones from January 1st until July 19th for each USGS eight digit hydrologic unit in the Western US. We use the model to identify 11 year (2000-2010) average snow cover loss patterns and compare those patterns to snow cover loss behavior in wet and dry years. Model results give maps of average SCA in the Western United States on the first of the month from January to July, as well as maps of the date of SCA loss to 75% (Q75), 50% (Q50), and 25% (Q25) SCA. Results show that the Cascade, Sierra Nevada, and Rocky mountains from Colorado northward retain >90% SCA until March, whereas most parts of lower elevation

  5. Saline aquifer mapping project in the southeastern United States

    Science.gov (United States)

    Williams, Lester J.; Spechler, Rick M.

    2011-01-01

    In 2009, the U.S. Geological Survey initiated a study of saline aquifers in the southeastern United States to evaluate the potential use of brackish or saline water from the deeper portions of the Floridan aquifer system and the underlying Coastal Plain aquifer system (Fig. 1). The objective of this study is to improve the overall understanding of the available saline water resources for potential future development. Specific tasks are to (1) develop a digital georeferenced database of borehole geophysical data to enable analysis and characterization of saline aquifers (see locations in Fig. 1), (2) identify and map the regional extent of saline aquifer systems and describe the thickness and character of hydrologic units that compose these systems, and (3) delineate salinity variations at key well sites and along section lines to provide a regional depiction of the freshwater-saltwater interfaces. Electrical resistivity and induction logs, coupled with a variety of different porosity logs (sonic, density, and neutron), are the primary types of borehole geophysical logs being used to estimate the water quality in brackish and saline formations. The results from the geophysical log calculations are being compared to available water-quality data obtained from water wells and from drill-stem water samples collected in test wells. Overall, the saline aquifer mapping project is helping to improve the understanding of saline water resources in the area. These aquifers may be sources of large quantities of water that could be treated by using reverse osmosis or similar technologies, or they could be used for aquifer storage and recovery systems.

  6. Global Map: 1:1,000,000-Scale Political Areas of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the counties and equivalent entities of the United States, Puerto Rico, and the U.S. Virgin Islands. States and the...

  7. USGS Small-scale Dataset - Global Map: Railroad Stations of the United States 201403 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing Amtrak intercity railroad terminals in the United States. The data are a modified version of the National Atlas of...

  8. USGS Small-scale Dataset - Global Map: Airports of the United States 201403 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing airports in the United States, Puerto Rico and the U.S. Virgin Islands. The data are a modified version of the...

  9. Tax avoidance - a view from the dark side

    National Research Council Canada - National Science Library

    Bloom, David

    2016-01-01

    In discussion of tax avoidance in Australia and the United Kingdom, attempts are generally made to define tax avoidance by distinguishing it from other tax activities - often with positive or negative connotations...

  10. A mitotically inheritable unit containing a MAP kinase module.

    Science.gov (United States)

    Kicka, Sébastien; Bonnet, Crystel; Sobering, Andrew K; Ganesan, Latha P; Silar, Philippe

    2006-09-05

    Prions are novel kinds of hereditary units, relying solely on proteins, that are infectious and inherited in a non-Mendelian fashion. To date, they are either based on autocatalytic modification of a 3D conformation or on autocatalytic cleavage. Here, we provide further evidence that in the filamentous fungus Podospora anserina, a MAP kinase cascade is probably able to self-activate and generate C, a hereditary unit that bears many similarities to prions and triggers cell degeneration. We show that in addition to the MAPKKK gene, both the MAPKK and MAPK genes are necessary for the propagation of C, and that overexpression of MAPK as that of MAPKKK facilitates the appearance of C. We also show that a correlation exists between the presence of C and localization of the MAPK inside nuclei. These data emphasize the resemblance between prions and a self-positively regulated cascade in terms of their transmission. This thus further expands the concept of protein-base inheritance to regulatory networks that have the ability to self-activate.

  11. Map of Arsenic concentrations in groundwater of the United States

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — The map graphic image at http://water.usgs.gov/GIS/browse/arsenic_map.png illustrates arsenic values, in micrograms per liter, for groundwater samples from about...

  12. How does the Geological Exploration Unit Deal with Value-Added Tax instead of Business Tax%地勘单位如何应对营业税改增值税

    Institute of Scientific and Technical Information of China (English)

    韩继深; 宋慧

    2013-01-01

    This paper argues that in the implementation of changing business tax into value-added tax, geological prospecting units should make all preparations, pay close attention to the movements and arrangements of local competent tax offices, collect information comprehensively, understand a document thoroughly, and sort out and analyze the business activities accordingly. The training for appropriate staff must be done well in order to improve the professional skill quickly;as well consulting communication should be strengthened. In accordance with the requirements of the local competent tax authority, both preparation at each stage, and sorting out and confirmation of taxable business scope must be completed. The financial management corresponding work should be put emphasis on. In addition, choosing deductible material supplier and subcontractors, establishing VAT account and detailed accounts, attaching great importance to the acquisition and management of VAT invoice, all of these are good for the financial management work and the overall business plan.%  地勘单位应对营改增的实施和推进时应做到:⑴做好准备工作。密切关注动向,全面搜集资料,吃透文件精神;密切注视所在地主管税务部门的动向和安排;对单位的经营业务进行梳理分析,对号入座。⑵做好相关工作人员的培训工作,加强沟通咨询,迅速提高业务水平。⑶按照所在地主管税务部门的要求,必须重视和做好熟悉了解税务部门的全面安排部署,按照程序流程做好各阶段筹划准备,应税业务范围的梳理和确认等工作。⑷从财务管理的角度做好相关应对工作。选择可抵扣的材料供应商和分包商(服务商);建立增值税台账和明细账;重视增值税发票的取得与管理;认真做好财务管理工作和整体的业务统筹工作。

  13. High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax

    OpenAIRE

    Ganghof, Steffen

    2005-01-01

    Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as inherently problematic and claim that "regressive taxes" (social security contributions and indirect consumption) have been conducive to building and maintaining large tax/welfare states. This article provid...

  14. Creating a national scale floodplain map for the United States using soil information

    Science.gov (United States)

    Merwade, V.; Du, L.; Sangwan, N.

    2015-12-01

    Floods are the most damaging of all natural disasters, adversely affecting millions of lives and causing financial losses worth billions of dollars every year across the globe. Flood inundation maps play a key role in the assessment and mitigation of potential flood hazards. However, there are several communities in the United States where flood risk maps are not available due to the lack of the resources needed to create such maps through the conventional modeling approach. The objective of this study is to develop and examine an economical alternative approach to floodplain mapping using widely available gSSURGO soil data in the United States. The gSSURGO dataset is used to create floodplain maps for the entire United States by using attributes related to soil taxonomy, flood frequency and geomorphic description. For validation, the flood extents obtained from the soil data are compared with existing maps, including the Federal Emergency Management Agency (FEMA) issued Flood Insurance Rate Maps (FIRM), flood extents observed during past floods, and other flood maps derived using Digital Elevation Models (DEMs). Preliminary results show that overlap between the SSURGO based floodplain maps and FEMA maps range from 65 to 90 percent. While these results are promising, a more comprehensive validation of these maps must be conducted. The soil based approach floodplain mapping approach offers an objective, economical and faster alternative in areas where detailed flood modeling and mapping has not been conducted.

  15. Reflections on the Value of Mapping the Final Theory Examination in a Molecular Biochemistry Unit

    OpenAIRE

    Rajaraman Eri; Anthony Cook; Natalie Brown

    2014-01-01

    This article assesses the impact of examination mapping as a tool to enhancing assessment and teaching quality in a second-year biochemistry unit for undergraduates. Examination mapping is a process where all questions in a written examination paper are assessed for links to the unit’s intended learning outcomes. We describe how mapping a final written examination helped visualise the impact of the assessment task on intended learning outcomes and skills for that biochemistry unit. The method...

  16. 26 CFR 1.61-5 - Allocations by cooperative associations; per-unit retain certificates-tax treatment as to...

    Science.gov (United States)

    2010-04-01

    ... of $200. P files his income tax returns on a calendar year basis and claims depreciation on the tractor for the year 1959 of $200 pursuant to his use of the straight-line method at the rate of $400 per... method of accounting employed by the patron or upon the method, cash, accrual, or otherwise, upon...

  17. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    2009-01-01

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

  18. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

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

  19. Singular SRB Measures for a Non 1-1 Map of the Unit Square

    Science.gov (United States)

    Góra, Paweł; Boyarsky, Abraham; Li, Zhenyang

    2016-09-01

    We consider a map of the unit square which is not 1-1, such as the memory map studied in Góra (Statistical and deterministic dynamics of maps with memory, http://arxiv.org/abs/1604.06991). Memory maps are defined as follows: x_{n+1}=M_{α }(x_{n-1},xn)=τ (α \\cdot xn+(1-α )\\cdot x_{n-1}), where τ is a one-dimensional map on I=[0,1] and 0http://arxiv.org/abs/1604.06991). In this paper we prove that for α in (3/4,1) the map G_α admits a singular Sinai-Ruelle-Bowen measure. We do this by applying Rychlik's results for the Lozi map. However, unlike the Lozi map, the maps G_α are not invertible which creates complications that we are able to overcome.

  20. Environmental taxes

    DEFF Research Database (Denmark)

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

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

  1. 19 CFR 4.20 - Tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ... VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.20 Tonnage taxes. (a) Except as... any port of the United States from any foreign port or place in North America, Central America, the... special tonnage tax and to the payment of light money at the rates and under the circumstances...

  2. USGS Small-scale Dataset - Global Map: Ports of the United States 201406 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing ferry ports in the United States and Puerto Rico. The data are a modified version of the National Atlas of the United...

  3. Map of assessed coalbed-gas resources in the United States, 2014

    Science.gov (United States)

    ,; Biewick, Laura R. H.

    2014-01-01

    This report presents a digital map of coalbed-gas resource assessments in the United States as part of the U.S. Geological Survey’s (USGS) National Assessment of Oil and Gas Project. Using a geology-based assessment methodology, the USGS quantitatively estimated potential volumes of undiscovered, technically recoverable natural gas resources within coalbed-gas assessment units (AUs). This is the third digital map product in a series of USGS unconventional oil and gas resource maps. The map plate included in this report can be printed in hardcopy form or downloaded in a Geographic Information System (GIS) data package, including an ArcGIS ArcMap document (.mxd), geodatabase (.gdb), and published map file (.pmf). In addition, the publication access table contains hyperlinks to current USGS coalbed-gas assessment publications and web pages.

  4. Singular SRB Measures for a Non 1-1 Map of the Unit Square

    Science.gov (United States)

    Góra, Paweł; Boyarsky, Abraham; Li, Zhenyang

    2016-10-01

    We consider a map of the unit square which is not 1-1, such as the memory map studied in Góra (Statistical and deterministic dynamics of maps with memory, http://arxiv.org/abs/1604.06991). Memory maps are defined as follows: x_{n+1}=M_{α }(x_{n-1},xn)=τ (α \\cdot xn+(1-α )\\cdot x_{n-1}), where τ is a one-dimensional map on I=[0,1] and 0tent map. To study the dynamics of M_α , we consider the two-dimensional map G_{α }:[x_{n-1},xn]mapsto [xn,τ (α \\cdot xn+(1-α )\\cdot x_{n-1})]. The map G_α for α in (0,3/4] was studied in Góra (Statistical and deterministic dynamics of maps with memory, http://arxiv.org/abs/1604.06991). In this paper we prove that for α in (3/4,1) the map G_α admits a singular Sinai-Ruelle-Bowen measure. We do this by applying Rychlik's results for the Lozi map. However, unlike the Lozi map, the maps G_α are not invertible which creates complications that we are able to overcome.

  5. Mapping of Phytoecological Units of the ’Cerrados’ of the Central Plateaus of Brazil,

    Science.gov (United States)

    The mapping of phytoecological units in the Region of Cerrado , of Brazil, has the purpose of giving a global view of the result obtained through the...mapping of a big extension of the country’s vegetation cover, where predominates the ’ cerrado ’. The phytoecological units represent the close links...which, besides several ’ cerrado ’ physiognomies, some forests were found. On the north of the area it occurs the contact between the dominium of the

  6. Global Map: Cities and Towns of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing cities and towns in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of...

  7. USGS Small-scale Dataset - Global Map: Cities and Towns of the United States 201403 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing cities and towns in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of...

  8. Global Map: 1:1,000,000-Scale Major Roads of the United States - Direct Download

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the major roads in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of...

  9. Scanned Hardcopy Maps, Archived Tax Maps from 1992 with 1967 aerial orthophotography, Published in 1967, 1:4800 (1in=400ft) scale, Iredell County GIS.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Scanned Hardcopy Maps dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Orthoimagery information as of 1967. It is described as...

  10. Tax Area Boundaries, Luthersville, Georgia Tax Map Coverage files (txmp45,txmp46,txmp67,txmp68), Published in 2003, 1:12000 (1in=1000ft) scale, Chattahoochee-Flint Regional Development.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, published at 1:12000 (1in=1000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2003. It is...

  11. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  12. Documentation for the 2008 Update of the United States National Seismic Hazard Maps

    Science.gov (United States)

    Petersen, Mark D.; Frankel, Arthur D.; Harmsen, Stephen C.; Mueller, Charles S.; Haller, Kathleen M.; Wheeler, Russell L.; Wesson, Robert L.; Zeng, Yuehua; Boyd, Oliver S.; Perkins, David M.; Luco, Nicolas; Field, Edward H.; Wills, Chris J.; Rukstales, Kenneth S.

    2008-01-01

    The 2008 U.S. Geological Survey (USGS) National Seismic Hazard Maps display earthquake ground motions for various probability levels across the United States and are applied in seismic provisions of building codes, insurance rate structures, risk assessments, and other public policy. This update of the maps incorporates new findings on earthquake ground shaking, faults, seismicity, and geodesy. The resulting maps are derived from seismic hazard curves calculated on a grid of sites across the United States that describe the frequency of exceeding a set of ground motions. The USGS National Seismic Hazard Mapping Project developed these maps by incorporating information on potential earthquakes and associated ground shaking obtained from interaction in science and engineering workshops involving hundreds of participants, review by several science organizations and State surveys, and advice from two expert panels. The National Seismic Hazard Maps represent our assessment of the 'best available science' in earthquake hazards estimation for the United States (maps of Alaska and Hawaii as well as further information on hazard across the United States are available on our Web site at http://earthquake.usgs.gov/research/hazmaps/).

  13. Map of assessed continuous (unconventional) oil resources in the United States, 2014

    Science.gov (United States)

    ,; Biewick, Laura R. H.

    2015-01-01

    The U.S. Geological Survey (USGS) conducts quantitative assessments of potential oil and gas resources of the onshore United States and associated coastal State waters. Since 2000, the USGS has completed assessments of continuous (unconventional) resources in the United States based on geologic studies and analysis of well-production data and has compiled digital maps of the assessment units classified into four categories: shale gas, tight gas, coalbed gas, and shale oil or tight oil (continuous oil). This is the fourth digital map product in a series of USGS unconventional oil and gas resource maps; its focus being shale-oil or tight-oil (continuous-oil) assessments. The map plate included in this report can be printed in hardcopy form or downloaded in a Geographic Information System (GIS) data package, which includes an ArcGIS ArcMap document (.mxd), geodatabase (.gdb), and a published map file (.pmf). Supporting geologic studies of total petroleum systems and assessment units, as well as studies of the methodology used in the assessment of continuous-oil resources in the United States, are listed with hyperlinks in table 1. Assessment results and geologic reports are available at the USGS websitehttp://energy.usgs.gov/OilGas/AssessmentsData/NationalOilGasAssessment.aspx.

  14. The isometric extension of “into” mappings on unit spheres of AL-spaces

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In this paper, we show that if V0 is an isometric mapping from the unit sphere of an AL-space onto the unit sphere of a Banach space E, then V0 can be extended to a linear isometry defined on the whole space.

  15. LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS

    Directory of Open Access Journals (Sweden)

    Larissa BĂTRÂNCEA

    2014-02-01

    Full Text Available Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion. On the grounds of double tax treatise, banking secrecy and lack of collaboration with international tax authorities, tax havens have succeeded to concentrate over 50% of the world’s financial industry and to manage 32 billion dollars, fuelling unfair competition on global market. Lately, due to pressure exerted by international bodies like the OECD, Joint International Tax Shelter Information Center, Seven Country Working Group on Tax Havens, The Leeds Castle Group or the United Nations, many countries have renounced banking secrecy and started to share client details with tax authorities. Amid rapid changes, a new generation of tax havens emerges in the Southern hemisphere.

  16. 借鉴美国经验完善我国高等教育税收政策%Improving Tax Policy concerning Higher Education in China by Referring to the Experiences of the United States

    Institute of Scientific and Technical Information of China (English)

    董伟; 杨森平

    2012-01-01

    关国作为世界高等教育强国,十分重视税收政策对高等教育发展的促进作用。本文在介绍美国高等教育税收政策内容,总结其高等教育税收政策特点的基础上,分析了我国现行高等教育税收政策存在的主要问题,提出了完善我国高等教育税收政策的相关建议。%As the superpower in higher education around the world, the United States attached great importance to the facilitation of tax policy to the development of higher education. This paper introduces the tax policy of higher education in the United States, and on the basis of summarizing the characteristics of its tax policy on higher education, it analyzes major problems in existing tax policy on higher education in China and then puts forward some relevant suggestions to improve tax policy on higher education in China.

  17. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and... connected with the conduct of a trade or business in the United States. (2) Income to which special...

  18. Bloch constant of holomorphic mappings on the unit polydisk of C~n

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In this paper,we give a definition of Bloch mappings defined in the unit polydisk Dn, which generalizes the concept of Bloch functions defined in the unit disk D.It is known that Bloch theorem fails unless we have some restrictive assumption on holomorphic mappings in several complex variables.We shall establish the corresponding distortion theorems for subfamiliesβ(K)andβloc(K) of Bloch mappings defined in the polydisk Dn,which extend the distortion theorems of Liu and Minda to higher dimensions.As an application,we obtain lower and upper bounds of Bloch constants for various subfamilies of Bloeh mappings defined in Dn.In particular,our results reduce to the classical results of Ahlfors and Landau when n=1.

  19. USGS Small-scale Dataset - Global Map: 100-Meter Resolution Elevation of the Conterminous United States 201403 BIL

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing elevation for the conterminous United States, in meters relative to mean sea level. The data are a modified version...

  20. USGS Small-scale Dataset - Global Map: Railroad Stations of the United States 201403 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing Amtrak intercity railroad terminals in the United States. The data are a modified version of the National Atlas of...

  1. USGS Small-scale Dataset - Global Map: Airports of the United States 201403 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing airports in the United States, Puerto Rico and the U.S. Virgin Islands. The data are a modified version of the...

  2. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Streams of the United States 201406 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing streams in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of the...

  3. Three-dimensional mapping of equiprobable hydrostratigraphic units at the Frenchman Flat Corrective Action Unit, Nevada Test Site

    Energy Technology Data Exchange (ETDEWEB)

    Shirley, C.; Pohlmann, K.; Andricevic, R.

    1996-09-01

    Geological and geophysical data are used with the sequential indicator simulation algorithm of Gomez-Hernandez and Srivastava to produce multiple, equiprobable, three-dimensional maps of informal hydrostratigraphic units at the Frenchman Flat Corrective Action Unit, Nevada Test Site. The upper 50 percent of the Tertiary volcanic lithostratigraphic column comprises the study volume. Semivariograms are modeled from indicator-transformed geophysical tool signals. Each equiprobable study volume is subdivided into discrete classes using the ISIM3D implementation of the sequential indicator simulation algorithm. Hydraulic conductivity is assigned within each class using the sequential Gaussian simulation method of Deutsch and Journel. The resulting maps show the contiguity of high and low hydraulic conductivity regions.

  4. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

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

  5. A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey

    Directory of Open Access Journals (Sweden)

    Mesut KARAKAS

    2014-06-01

    Full Text Available This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR models are applied to tax rates, government expenditures and real output data. Unit root tests and auto-regression results initially point out the existence of tax smoothing in Turkey. However, further in-depth analyses by means of the vector auto-regression model provide strong evidence against the tax smoothing hypothesis for the Turkish case as contemporary tax rates can be predicted with using lagged values of tax rates and government spending rates.

  6. Mapping Atmospheric Moisture Climatologies across the Conterminous United States.

    Directory of Open Access Journals (Sweden)

    Christopher Daly

    Full Text Available Spatial climate datasets of 1981-2010 long-term mean monthly average dew point and minimum and maximum vapor pressure deficit were developed for the conterminous United States at 30-arcsec (~800m resolution. Interpolation of long-term averages (twelve monthly values per variable was performed using PRISM (Parameter-elevation Relationships on Independent Slopes Model. Surface stations available for analysis numbered only 4,000 for dew point and 3,500 for vapor pressure deficit, compared to 16,000 for previously-developed grids of 1981-2010 long-term mean monthly minimum and maximum temperature. Therefore, a form of Climatologically-Aided Interpolation (CAI was used, in which the 1981-2010 temperature grids were used as predictor grids. For each grid cell, PRISM calculated a local regression function between the interpolated climate variable and the predictor grid. Nearby stations entering the regression were assigned weights based on the physiographic similarity of the station to the grid cell that included the effects of distance, elevation, coastal proximity, vertical atmospheric layer, and topographic position. Interpolation uncertainties were estimated using cross-validation exercises. Given that CAI interpolation was used, a new method was developed to allow uncertainties in predictor grids to be accounted for in estimating the total interpolation error. Local land use/land cover properties had noticeable effects on the spatial patterns of atmospheric moisture content and deficit. An example of this was relatively high dew points and low vapor pressure deficits at stations located in or near irrigated fields. The new grids, in combination with existing temperature grids, enable the user to derive a full suite of atmospheric moisture variables, such as minimum and maximum relative humidity, vapor pressure, and dew point depression, with accompanying assumptions. All of these grids are available online at http://prism.oregonstate.edu, and

  7. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

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

  8. Quaternary geologic map of the Winnipeg 4 degrees x 6 degrees quadrangle, United States and Canada

    Science.gov (United States)

    Fullerton, D. S.; Ringrose, S.M.; Clayton, Lee; Schreiner, B.T.; Goebel, J.E.

    2000-01-01

    The Quaternary Geologic Map of the Winnipeg 4? ? 6? Quadrangle, United States and Canada, is a component of the U.S. Geological Survey Quaternary Geologic Atlas of the United States map series (Miscellaneous Investigations Series I-1420), an effort to produce 4? ? 6? Quaternary geologic maps, at 1:1 million scale, of the entire conterminous United States and adjacent Canada. The map and the accompanying text and supplemental illustrations provide a regional overview of the areal distributions and characteristics of surficial deposits and materials of Quaternary age (~1.8 Ma to present) in parts of North Dakota, Minnesota, Manitoba, and Saskatchewan. The map is not a map of soils as soils are recognized in agriculture. Rather, it is a map of soils as recognized in engineering geology, or of substrata or parent materials in which agricultural soils are formed. The map units are distinguished chiefly on the basis of (1)genesis (processes of origin) or environments of deposition: for example, sediments deposited primarily by glacial ice (glacial deposits or till), sediments deposited in lakes (lacustrine deposits), or sediments deposited by wind (eolian deposits); (2) age: for example, how long ago the deposits accumulated; (3) texture (grain size)of the deposits or materials; (4) composition (particle lithology) of the deposits or materials; (5) thickness; and (6) other physical, chemical, and engineering properties. Supplemental illustrations show (1) temporal correlation of the map units, (2) the areal relationships of late Wisconsin glacial ice lobes and sublobes, (3) temporal and spatial correlation of late Wisconsin glacial phases, readvance limits, and ice margin stillstands, (4) temporal and stratigraphic correlation of surface and subsurface glacial deposits in the Winnipeg quadrangle and in adjacent 4? ? 6? quadrangles, and (5) responsibility for state and province compilations. The database provides information related to geologic hazards (for example

  9. The Impact of the Abolition of tax credit on ex-dividend day abnormal returns in the united kingdom (uk market

    Directory of Open Access Journals (Sweden)

    Hardo Basuki

    2006-06-01

    The decline in the ex-day AR for the post-abolition periods seems to be driven primarily by quintile 5 (the highest dividend yield quintile. Quintile 5 exhibits strong dividend preference and this preference is likely caused  by the  imputation system that provides a tax advantage to the tax exempt shareholders. This finding appears to suggest that the highest dividend yield securities are likely to be held by tax-exempt investors such as pension funds that were affected by the abolition of the tax credits on dividend.

  10. The Share Price Effects of Dividend Taxes and Tax Imputation Credits

    OpenAIRE

    Trevor S. Harris; R. Glenn Hubbard; Deen Kemsley

    1999-01-01

    We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for the United States indicate that accumulated retained earnings are valued less per unit than contributed capital. In addition, di...

  11. Using the Large Fire Simulator System to map wildland fire potential for the conterminous United States

    Science.gov (United States)

    LaWen Hollingsworth; James Menakis

    2010-01-01

    This project mapped wildland fire potential (WFP) for the conterminous United States by using the large fire simulation system developed for Fire Program Analysis (FPA) System. The large fire simulation system, referred to here as LFSim, consists of modules for weather generation, fire occurrence, fire suppression, and fire growth modeling. Weather was generated with...

  12. Appendix B: Description of Map Units for Northeast Asia Summary Geodynamics Map

    Science.gov (United States)

    Parfenov, Leonid M.; Badarch, Gombosuren; Berzin, Nikolai A.; Hwang, Duk-Hwan; Khanchuk, Alexander I.; Kuzmin, Mikhail I.; Nokleberg, Warren J.; Obolenskiy, Alexander A.; Ogasawara, Masatsugu; Prokopiev, Andrei V.; Rodionov, Sergey M.; Smelov, Alexander P.; Yan, Hongquan

    2009-01-01

    The major purposes of this chapter are to provide (1) an overview of the regional geology, tectonics, and metallogenesis of Northeast Asia for readers who are unfamiliar with the region, (2) a general scientific introduction to the succeeding chapters of this volume, and (3) an overview of the methodology of metallogenic and tectonic analysis used in this study. We also describe how a high-quality metallogenic and tectonic analysis, including construction of an associated metallogenic-tectonic model will greatly benefit other mineral resource studies, including synthesis of mineral-deposit models; improve prediction of undiscovered mineral deposit as part of a quantitative mineral-resource-assessment studies; assist land-use and mineral-exploration planning; improve interpretations of the origins of host rocks, mineral deposits, and metallogenic belts, and suggest new research. Research on the metallogenesis and tectonics of such major regions as Northeast Asia (eastern Russia, Mongolia, northern China, South Korea, and Japan) and the Circum-North Pacific (the Russian Far East, Alaska, and the Canadian Cordillera) requires a complex methodology including (1) definitions of key terms, (2) compilation of a regional geologic base map that can be interpreted according to modern tectonic concepts and definitions, (3) compilation of a mineral-deposit database that enables a determination of mineral-deposit models and clarification of the relations of deposits to host rocks and tectonic origins, (4) synthesis of a series of mineral-deposit models that characterize the known mineral deposits and inferred undiscovered deposits in the region, (5) compilation of a series of metallogenic-belt belts constructed on the regional geologic base map, and (6) construction of a unified metallogenic and tectonic model. The summary of regional geology and metallogenesis presented here is based on publications of the major international collaborative studies of the metallogenesis and

  13. AN INEQUALITY OF HOMOGENEOUS EXPANSION FOR BIHOLOMORPHIC QUASI-CONVEX MAPPINGS ON THE UNIT POLYDISK AND ITS APPLICATION

    Institute of Scientific and Technical Information of China (English)

    Liu Xiaosong; Liu Taishun

    2009-01-01

    In this article, the authors obtain an inequality of homogeneous expansion for f, where f is a quasi-convex mapping (including quasi-convex mapping of type A and quasi-convex mapping of type B) defined on the open unit polydisk in Cn. Meanwhile, the authors also investigate its application.

  14. Tax Evasion and Trust

    OpenAIRE

    Robin Boadway; Nicolas Marceau; Steeve Mongrain

    2000-01-01

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

  15. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

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

  16. Mapping extent and change in surface mines within the United States for 2001 to 2006

    Science.gov (United States)

    Soulard, Christopher E.; Acevedo, William; Stehman, Stephen V.; Parker, Owen P.

    2016-01-01

    A complete, spatially explicit dataset illustrating the 21st century mining footprint for the conterminous United States does not exist. To address this need, we developed a semi-automated procedure to map the country's mining footprint (30-m pixel) and establish a baseline to monitor changes in mine extent over time. The process uses mine seed points derived from the U.S. Energy Information Administration (EIA), U.S. Geological Survey (USGS) Mineral Resources Data System (MRDS), and USGS National Land Cover Dataset (NLCD) and recodes patches of barren land that meet a “distance to seed” requirement and a patch area requirement before mapping a pixel as mining. Seed points derived from EIA coal points, an edited MRDS point file, and 1992 NLCD mine points were used in three separate efforts using different distance and patch area parameters for each. The three products were then merged to create a 2001 map of moderate-to-large mines in the United States, which was subsequently manually edited to reduce omission and commission errors. This process was replicated using NLCD 2006 barren pixels as a base layer to create a 2006 mine map and a 2001–2006 mine change map focusing on areas with surface mine expansion. In 2001, 8,324 km2 of surface mines were mapped. The footprint increased to 9,181 km2 in 2006, representing a 10·3% increase over 5 years. These methods exhibit merit as a timely approach to generate wall-to-wall, spatially explicit maps representing the recent extent of a wide range of surface mining activities across the country. 

  17. Collecting Taxes Database

    Data.gov (United States)

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

  18. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Drawback; internal-revenue tax. 10.3 Section 10.3... and Returned § 10.3 Drawback; internal-revenue tax. (a) Except as prescribed in § 10.1(f) or in... tax is imposed on the importation of like articles not previously exported from the United States...

  19. 47 CFR 1.1951 - Offset against tax refunds.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Offset against tax refunds. 1.1951 Section 1... Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against tax refunds. The Commission will take action to effect administrative offset against tax refunds due...

  20. Quaternary geologic map of the Boston 4 degrees x 6 degrees quadrangle, United States and Canada

    Science.gov (United States)

    State compilations by Hartshorn, Joseph H.; Thompson, W.B.; Chapman, W.F.; Black, R.F.; Richmond, Gerald Martin; Grant, D.R.; Fullerton, David S.; edited and integrated by Richmond, Gerald Martin

    1991-01-01

    The Quaternary Geologic Map of the Boston 4 deg x 6 deg Quadrangle was mapped as part of the Quaternary Geologic Atlas of the United States. The atlas was begun as an effort to depict the areal distribution of surficial geologic deposits and other materials that accumulated or formed during the past 2+ million years, the period that includes all activities of the human species. These materials are at the surface of the earth. They make up the 'ground' on which we walk, the 'dirt' in which we dig foundations, and the 'soil' in which we grow crops. Most of our human activity is related in one way or another to these surface materials that are referred to collectively by many geologists as regolith, the mantle of fragmental and generally unconsolidated material that overlies the bedrock foundation of the continent. The maps were compiled at 1:1,000,000 scale.

  1. Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States

    Directory of Open Access Journals (Sweden)

    Richard J. Cebula

    2001-12-01

    Full Text Available This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period. The empirical findings indicate that improving income-detection technology appears to have significantly reduced the degree of aggregate income-tax evasion in theU.S. over time. In addition, the estimates indicate that federal income tax evasionappears to be an increasing function not only of the federal personal income tax rate but also of the public's dissatisfaction with government. Furthermore, income taxevasion appears to be a decreasing function both of penalties imposed by the IRS on unpaid taxes and IRS audit rates.

  2. Quaternary geologic map of the White Lake 4° x 6° quadrangle, United States

    Science.gov (United States)

    State compilations by Pope, David E.; Gilliland, William A.; Wermund, E.G.; edited and integrated by Richmond, Gerald Martin; Weide, David L.; Moore, David W.; Digital edition by Bush, Charles A.

    1990-01-01

    This map is part of the Quaternary Geologic Atlas of the United States (I-1420). It was first published as a printed edition in 1990. The geologic data have now been captured digitally and are presented here along with images of the printed map sheet and component parts as PDF files. The Quaternary Geologic Map of the White Lake 4° x 6° Quadrangle was mapped as part of the Quaternary Geologic Atlas of the United States. The atlas was begun as an effort to depict the areal distribution of surficial geologic deposits and other materials that accumulated or formed during the past 2+ million years, the period that includes all activities of the human species. These materials are at the surface of the Earth. They make up the ground on which we walk, the dirt in which we dig foundations, and the soil in which we grow crops. Most of our human activity is related in one way or another to these surface materials that are referred to collectively by many geologists as regolith, the mantle of fragmental and generally unconsolidated material that overlies the bedrock foundation of the continent. The maps were compiled at 1:1,000,000 scale. In recent years, surficial deposits and materials have become the focus of much interest by scientists, environmentalists, governmental agencies, and the general public. They are the foundations of ecosystems, the materials that support plant growth and animal habitat, and the materials through which travels much of the water required for our agriculture, our industry, and our general well being. They also are materials that easily can become contaminated by pesticides, fertilizers, and toxic wastes. In this context, the value of the surficial geologic map is evident.

  3. Concept Mapping as an Instrument for Evaluating an Instruction Unit on Holography (Concept Maps als Evaluierungsinstrumente einer Unterrichtseinheit zur Holographie)

    CERN Document Server

    Horn, M E; Horn, Martin Erik; Mikelskis, Helmut F.

    2004-01-01

    Due to its amazing three-dimensional effects, holography is a very motivating, yet very demanding subject for physics classes at the upper level in school. For this reason an instruction unit on holography that supplement holographic experiments with computer-supported work sessions and a simulation program was developed. The effects of the lessons on holography were determined by a pre-post-test design. In addition to videotaping the lessons, knowledge and motivational tests as well as student interviews, students were asked to prepare concept maps, which were used to track processes of model construction. The way this knowledge was applied largely depends on the students' understanding of models. In particular it was shown that the participating students' demonstrated capacity for distinguishing between the different models of light is of great importance. Only students with a developed capacity for distinguishing between models are able to reason in an problem-oriented manner. They recognize the limits of ...

  4. Non-Markovianity Measure Based on Brukner–Zeilinger Invariant Information for Unital Quantum Dynamical Maps

    Science.gov (United States)

    He, Zhi; Zhu, Lie-Qiang; Li, Li

    2017-03-01

    A non-Markovianity measure based on Brukner–Zeilinger invariant information to characterize non-Markovian effect of open systems undergoing unital dynamical maps is proposed. The method takes advantage of non-increasing property of the Brukner–Zeilinger invariant information under completely positive and trace-preserving unital maps. The simplicity of computing the Brukner–Zeilinger invariant information is the advantage of the proposed measure because of mainly depending on the purity of quantum state. The measure effectively captures the characteristics of non-Markovianity of unital dynamical maps. As some concrete application, we consider two typical non-Markovian noise channels, i.e., the phase damping channel and the random unitary channel to show the sensitivity of the proposed measure. By investigation, we find that the conditions of detecting the non-Markovianity for the phase damping channel are consistent with the results of existing measures for non-Markovianity, i.e., information flow, divisibility and quantum mutual information. However, for the random unitary channel non-Markovian conditions are same to that of the information flow, but is different from that of the divisibility and quantum mutual information. Supported by the National Natural Science Foundation of China under Grant No. 61505053, the Natural Science Foundation of Hunan Province under Grant No. 2015JJ3092, the Research Foundation of Education Bureau of Hunan Province, China under Grant No. 16B177, the School Foundation from the Hunan University of Arts and Science under Grant No. 14ZD01

  5. The “Cadillac Tax” on Health Benefits in the United States Will Hit the Middle Class Hardest: Refuting the Myth That Health Benefit Tax Subsidies Are Regressive.

    Science.gov (United States)

    Woolhandler, Steffie; Himmelstein, David U

    2016-01-01

    U.S. employment-based health benefits are exempt from income and payroll taxes, an exemption that provided tax subsidies of $326.2 billion in 2015. Both liberal and conservative economists have denounced these subsidies as “regressive” and lauded a provision of the Affordable Care Act—the Cadillac Tax—that would curtail them. The claim that the subsidies are regressive rests on estimates showing that the affluent receive the largest subsidies in absolute dollars. But this claim ignores the standard definition of regressivity, which is based on the share of income paid by the wealthy versus the poor, rather than on dollar amounts. In this study, we calculate the value of tax subsidies in 2009 as a share of income for each income quintile and for the wealthiest Americans. In absolute dollars, tax subsidies were highest for families between the 80th and 95th percentiles of family income and lowest for the poorest 20%. However, as shares of income, subsidies were largest for the middle and fourth income quintiles and smallest for the wealthiest 0.5% of Americans. We conclude that the tax subsidy to employment-based insurance is neither markedly regressive, nor progressive. The Cadillac Tax will disproportionately harm families with (2009) incomes between $38,550 and $100,000, while sparing the wealthy.

  6. An Automatic Uav Mapping System for Supporting un (united Nations) Field Operations

    Science.gov (United States)

    Choi, K.; Cheon, J. W.; Kim, H. Y.; Lee, I.

    2016-06-01

    The United Nations (UN) has performed field operations worldwide such as peacekeeping or rescue missions. When such an operation is needed, the UN dispatches an operation team usually with a GIS (Geographic Information System) customized to a specific operation. The base maps for the GIS are generated mostly with satellite images which may not retain a high resolution and the current situation. To build an up-to-date high resolution map, we propose a UAV (unmanned aerial vehicle) based automatic mapping system, which can operate in a fully automatic way from the data acquisition of sensory data to the data processing for the generation of the geospatial products such as a mosaicked orthoimage of a target area. In this study, we analyse the requirements for UN field operations, suggest a UAV mapping system with an operation scenario, and investigate the applicability of the system. With the proposed system, we can construct a tailored GIS with up-to-date and high resolution base maps for a specific operation efficiently.

  7. Documentation for the 2014 update of the United States national seismic hazard maps

    Science.gov (United States)

    Petersen, Mark D.; Moschetti, Morgan P.; Powers, Peter M.; Mueller, Charles S.; Haller, Kathleen M.; Frankel, Arthur D.; Zeng, Yuehua; Rezaeian, Sanaz; Harmsen, Stephen C.; Boyd, Oliver S.; Field, Ned; Chen, Rui; Rukstales, Kenneth S.; Luco, Nico; Wheeler, Russell L.; Williams, Robert A.; Olsen, Anna H.

    2014-01-01

    The national seismic hazard maps for the conterminous United States have been updated to account for new methods, models, and data that have been obtained since the 2008 maps were released (Petersen and others, 2008). The input models are improved from those implemented in 2008 by using new ground motion models that have incorporated about twice as many earthquake strong ground shaking data and by incorporating many additional scientific studies that indicate broader ranges of earthquake source and ground motion models. These time-independent maps are shown for 2-percent and 10-percent probability of exceedance in 50 years for peak horizontal ground acceleration as well as 5-hertz and 1-hertz spectral accelerations with 5-percent damping on a uniform firm rock site condition (760 meters per second shear wave velocity in the upper 30 m, VS30). In this report, the 2014 updated maps are compared with the 2008 version of the maps and indicate changes of plus or minus 20 percent over wide areas, with larger changes locally, caused by the modifications to the seismic source and ground motion inputs.

  8. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

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

    2008-01-01

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

  9. European tax law

    NARCIS (Netherlands)

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

    2008-01-01

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

  10. Multiscale sampling of plant diversity: Effects of minimum mapping unit size

    Science.gov (United States)

    Stohlgren, T.J.; Chong, G.W.; Kalkhan, M.A.; Schell, L.D.

    1997-01-01

    Only a small portion of any landscape can be sampled for vascular plant diversity because of constraints of cost (salaries, travel time between sites, etc.). Often, the investigator decides to reduce the cost of creating a vegetation map by increasing the minimum mapping unit (MMU), and/or by reducing the number of vegetation classes to be considered. Questions arise about what information is sacrificed when map resolution is decreased. We compared plant diversity patterns from vegetation maps made with 100-ha, 50-ha, 2-ha, and 0.02-ha MMUs in a 754-ha study area in Rocky Mountain National Park, Colorado, United States, using four 0.025-ha and 21 0.1-ha multiscale vegetation plots. We developed and tested species-log(area) curves, correcting the curves for within-vegetation type heterogeneity with Jaccard's coefficients. Total species richness in the study area was estimated from vegetation maps at each resolution (MMU), based on the corrected species-area curves, total area of the vegetation type, and species overlap among vegetation types. With the 0.02-ha MMU, six vegetation types were recovered, resulting in an estimated 552 species (95% CI = 520-583 species) in the 754-ha study area (330 plant species were observed in the 25 plots). With the 2-ha MMU, five vegetation types were recognized, resulting in an estimated 473 species for the study area. With the 50-ha MMU, 439 plant species were estimated for the four vegetation types recognized in the study area. With the 100-ha MMU, only three vegetation types were recognized, resulting in an estimated 341 plant species for the study area. Locally rare species and keystone ecosystems (areas of high or unique plant diversity) were missed at the 2-ha, 50-ha, and 100-ha scales. To evaluate the effects of minimum mapping unit size requires: (1) an initial stratification of homogeneous, heterogeneous, and rare habitat types; and (2) an evaluation of within-type and between-type heterogeneity generated by environmental

  11. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

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

  12. Preliminary overview map of volcanic hazards in the 48 conterminous United States

    Science.gov (United States)

    Mullineaux, D.R.

    1976-01-01

    Volcanic eruptions and related phenomena can be expected to occur in the Western United States, and in some places are potentially hazardous enough to be considered in longe-range land-use planning. But the immediate risk from volcanic hazards is low because eruptions are so infrequent in the conterminous United States that few, if any, occur during any one person 1s lifetime. Furthermore, severely destructive effects of eruptions, other than extremely rare ones of catastrophic scale, probably would be limited to areas within a few tens of kilometers downvalley or downwind from a volcano. Thus, the area seriously endangered by any one eruption would be only a very small part of the Western United States. The accompanying map identifies areas in which volcanic hazards pose some degree of risk, and shows that the problem is virtually limited to the far western States. The map also shows the possible areal distribution of several kinds of dangerous eruptive events and indicates the relative likelihood of their occurrence at various volcanoes. The kinds of events described here as hazards are those that can occur suddenly and with little or no warning; they do not include long-term geologic processes. Table 1 summarizes the origin and some characteristics of potentially hazardous volcanic phenomena. The map is diagrammatic. It does not show the specific location of the next expected eruption , because such an event cannot be reliably predicted . Instead, the map shows general areas or zones that, over a long period of time, are relatively likely to be affected in one or more places by various kinds of hazardous volcanic events. However, only a small part of one of these areas would be affected by any single eruption.

  13. Mapping quantal touch using 7 Tesla functional magnetic resonance imaging and single-unit intraneural microstimulation.

    Science.gov (United States)

    Sanchez Panchuelo, Rosa Maria; Ackerley, Rochelle; Glover, Paul M; Bowtell, Richard W; Wessberg, Johan; Francis, Susan T; McGlone, Francis

    2016-05-07

    Using ultra-high field 7 Tesla (7T) functional magnetic resonance imaging (fMRI), we map the cortical and perceptual responses elicited by intraneural microstimulation (INMS) of single mechanoreceptive afferent units in the median nerve, in humans. Activations are compared to those produced by applying vibrotactile stimulation to the unit's receptive field, and unit-type perceptual reports are analyzed. We show that INMS and vibrotactile stimulation engage overlapping areas within the topographically appropriate digit representation in the primary somatosensory cortex. Additional brain regions in bilateral secondary somatosensory cortex, premotor cortex, primary motor cortex, insula and posterior parietal cortex, as well as in contralateral prefrontal cortex are also shown to be activated in response to INMS. The combination of INMS and 7T fMRI opens up an unprecedented opportunity to bridge the gap between first-order mechanoreceptive afferent input codes and their spatial, dynamic and perceptual representations in human cortex.

  14. Fuel Tax:14 Years' Expectation

    Institute of Scientific and Technical Information of China (English)

    Liu Jiangwen

    2009-01-01

    @@ Fuel tax, as the term indicates, means the tax paid by fuel consumers. The more you use a car, the more you have to pay for the fuel. As we know, petroleum is a scarce resource of strategic significance. However, China has only limited reserves of oil with an import dependency rate as high as 50%. In recent years, the demand of oil continues to soar, yet a number of problems widely exist, such as low energy utility efficiency, high per unit energy consumption, and ever-increasing pollution caused by oil consumption.

  15. Mapping Curie temperature depth in the western United States with a fractal model for crustal magnetization

    Science.gov (United States)

    Bouligand, C.; Glen, J.M.G.; Blakely, R.J.

    2009-01-01

    We have revisited the problem of mapping depth to the Curie temperature isotherm from magnetic anomalies in an attempt to provide a measure of crustal temperatures in the western United States. Such methods are based on the estimation of the depth to the bottom of magnetic sources, which is assumed to correspond to the temperature at which rocks lose their spontaneous magnetization. In this study, we test and apply a method based on the spectral analysis of magnetic anomalies. Early spectral analysis methods assumed that crustal magnetization is a completely uncorrelated function of position. Our method incorporates a more realistic representation where magnetization has a fractal distribution defined by three independent parameters: the depths to the top and bottom of magnetic sources and a fractal parameter related to the geology. The predictions of this model are compatible with radial power spectra obtained from aeromagnetic data in the western United States. Model parameters are mapped by estimating their value within a sliding window swept over the study area. The method works well on synthetic data sets when one of the three parameters is specified in advance. The application of this method to western United States magnetic compilations, assuming a constant fractal parameter, allowed us to detect robust long-wavelength variations in the depth to the bottom of magnetic sources. Depending on the geologic and geophysical context, these features may result from variations in depth to the Curie temperature isotherm, depth to the mantle, depth to the base of volcanic rocks, or geologic settings that affect the value of the fractal parameter. Depth to the bottom of magnetic sources shows several features correlated with prominent heat flow anomalies. It also shows some features absent in the map of heat flow. Independent geophysical and geologic data sets are examined to determine their origin, thereby providing new insights on the thermal and geologic crustal

  16. Harnessing the Tax Code to Promote College Affordability: Options for Reform

    Science.gov (United States)

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

    The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

  17. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  18. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  19. Maps showing ground-water units and withdrawal, Basin and Range Province, Texas

    Science.gov (United States)

    Brady, B.T.; Bedinger, M.S.; Mikels, John

    1984-01-01

    This report on ground-water units and withdrawal in the Basin and Range province of Texas (see index map) was prepared as part of a program of the U.S. Geological Survey to identify prospective regions for further study relative to isolation of high-level nuclear waste (Bedinger, Sargent, and Reed, 1984), utilizing program guidelines defined in Sargent and Bedinger (1984). Also included in this report are selected references on pertinent geologic and hydrologic studies of the region. Other map reports in this series contain detailed data on ground-water quality, surface distribution of selected rock types, tectonic conditions, areal geophysics, Pleistocene lakes and marshes, and mineral and energy resources.

  20. Combining forest inventory, satellite remote sensing, and geospatial data for mapping forest attributes of the conterminous United States

    Science.gov (United States)

    Mark Nelson; Greg Liknes; Charles H. Perry

    2009-01-01

    Analysis and display of forest composition, structure, and pattern provides information for a variety of assessments and management decision support. The objective of this study was to produce geospatial datasets and maps of conterminous United States forest land ownership, forest site productivity, timberland, and reserved forest land. Satellite image-based maps of...

  1. Spatial disaggregation of complex soil map units at regional scale based on soil-landscape relationships

    Science.gov (United States)

    Vincent, Sébastien; Lemercier, Blandine; Berthier, Lionel; Walter, Christian

    2015-04-01

    Accurate soil information over large extent is essential to manage agronomical and environmental issues. Where it exists, information on soil is often sparse or available at coarser resolution than required. Typically, the spatial distribution of soil at regional scale is represented as a set of polygons defining soil map units (SMU), each one describing several soil types not spatially delineated, and a semantic database describing these objects. Delineation of soil types within SMU, ie spatial disaggregation of SMU allows improved soil information's accuracy using legacy data. The aim of this study was to predict soil types by spatial disaggregation of SMU through a decision tree approach, considering expert knowledge on soil-landscape relationships embedded in soil databases. The DSMART (Disaggregation and Harmonization of Soil Map Units Through resampled Classification Trees) algorithm developed by Odgers et al. (2014) was used. It requires soil information, environmental covariates, and calibration samples, to build then extrapolate decision trees. To assign a soil type to a particular spatial position, a weighed random allocation approach is applied: each soil type in the SMU is weighted according to its assumed proportion of occurrence in the SMU. Thus soil-landscape relationships are not considered in the current version of DSMART. Expert rules on soil distribution considering the relief, parent material and wetlands location were proposed to drive the procedure of allocation of soil type to sampled positions, in order to integrate the soil-landscape relationships. Semantic information about spatial organization of soil types within SMU and exhaustive landscape descriptors were used. In the eastern part of Brittany (NW France), 171 soil types were described; their relative area in the SMU were estimated, geomorphological and geological contexts were recorded. The model predicted 144 soil types. An external validation was performed by comparing predicted

  2. Carbon Taxes: A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, J.; Bird, L.; Smith, H.

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  3. Carbon Taxes. A Review of Experience and Policy Design Considerations

    Energy Technology Data Exchange (ETDEWEB)

    Sumner, Jenny [National Renewable Energy Lab. (NREL), Golden, CO (United States); Bird, Lori [National Renewable Energy Lab. (NREL), Golden, CO (United States); Smith, Hillary [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  4. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  5. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

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

  6. MAPPING GLAUCONITE UNITES WITH USING REMOTE SENSING TECHNIQUES IN NORTH EAST OF IRAN

    Directory of Open Access Journals (Sweden)

    R. Ahmadirouhani

    2014-10-01

    Full Text Available Glauconite is a greenish ferric-iron silicate mineral with micaceous structure, characteristically formed in shallow marine environments. Glauconite has been used as a pigmentation agent for oil paint, contaminants remover in environmental studies and a source of potassium in plant fertilizers, and other industries. Koppeh-dagh basin is extended in Iran, Afghanistan and Turkmenistan countries and Glauconite units exist in this basin. In this research for enhancing and mapping glauconitic units in Koppeh-dagh structural zone in north east of Iran, remote sensing techniques such as Spectral Angle Mapper classification (SAM, band ratio and band composition methods on SPOT, ASTER and Landsat data in 3 steps were applied.

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

    OpenAIRE

    Kulić, Mirko; Stakić, Nikola

    2011-01-01

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

  8. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  9. A Comparison of Sales Taxes

    OpenAIRE

    Gang, Ira N.; Das-Gupta, Arindam

    1997-01-01

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

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

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

  11. Quaternary Geologic Map of the Lake of the Woods 4 Degrees x 6 Degrees Quadrangle, United States and Canada

    Science.gov (United States)

    Sado, Edward V.; Fullerton, David S.; Goebel, Joseph E.; Ringrose, Susan M.; Edited and Integrated by Fullerton, David S.

    1995-01-01

    The Quaternary Geologic Map of the Lake of the Woods 4 deg x 6 deg Quadrangle, United States and Canada, was mapped as part of the U.S. Geological Survey Quaternary Geologic Atlas of the United States map series (Miscellaneous Investigations Series I-1420, NM-15). The atlas was begun as an effort to depict the areal distribution of surficial geologic deposits and other materials that accumulated or formed during the past 2+ million years, the period that includes all activities of the human species. These materials are at the surface of the earth. They make up the 'ground' on which we walk, the 'dirt' in which we dig foundations, and the 'soil' in which we grow crops. Most of our human activity is related in one way or another to these surface materials that are referred to collectively by many geologists as regolith, the mantle of fragmental and generally unconsolidated material that overlies the bedrock foundation of the continent. The maps were compiled at 1:1,000,000 scale. This map is a product of collaboration of the Ontario Geological Survey, the Minnesota Geological Survey, the Manitoba Department of Energy and Mines, and the U.S. Geological Survey, and is designed for both scientific and practical purposes. It was prepared in two stages. First, separate maps and map explanations were prepared by the compilers. Second, the maps were combined, integrated, and supplemented by the editor. Map unit symbols were revised to a uniform system of classification and the map unit descriptions were prepared by the editor from information received from the compilers and from additional sources listed under Sources of Information. Diagrams accompanying the map were prepared by the editor. For scientific purposes, the map differentiates Quaternary surficial deposits on the basis of lithology or composition, texture or particle size, structure, genesis, stratigraphic relationships, engineering geologic properties, and relative age, as shown on the correlation diagram and

  12. Large scale neural circuit mapping data analysis accelerated with the graphical processing unit (GPU)

    Science.gov (United States)

    Shi, Yulin; Veidenbaum, Alexander V.; Nicolau, Alex; Xu, Xiangmin

    2014-01-01

    Background Modern neuroscience research demands computing power. Neural circuit mapping studies such as those using laser scanning photostimulation (LSPS) produce large amounts of data and require intensive computation for post-hoc processing and analysis. New Method Here we report on the design and implementation of a cost-effective desktop computer system for accelerated experimental data processing with recent GPU computing technology. A new version of Matlab software with GPU enabled functions is used to develop programs that run on Nvidia GPUs to harness their parallel computing power. Results We evaluated both the central processing unit (CPU) and GPU-enabled computational performance of our system in benchmark testing and practical applications. The experimental results show that the GPU-CPU co-processing of simulated data and actual LSPS experimental data clearly outperformed the multi-core CPU with up to a 22x speedup, depending on computational tasks. Further, we present a comparison of numerical accuracy between GPU and CPU computation to verify the precision of GPU computation. In addition, we show how GPUs can be effectively adapted to improve the performance of commercial image processing software such as Adobe Photoshop. Comparison with Existing Method(s) To our best knowledge, this is the first demonstration of GPU application in neural circuit mapping and electrophysiology-based data processing. Conclusions Together, GPU enabled computation enhances our ability to process large-scale data sets derived from neural circuit mapping studies, allowing for increased processing speeds while retaining data precision. PMID:25277633

  13. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

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

  14. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

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

  15. NM Property Tax Districts

    Data.gov (United States)

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

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

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

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

  17. Controlling tax evasion fluctuations

    Science.gov (United States)

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

    2008-10-01

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

  18. Dynamic tax depreciation strategies

    OpenAIRE

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

    2011-01-01

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

  19. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  20. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

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

  1. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

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

  2. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

  3. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  4. Mapping the Mineral Resource Base for Mineral Carbon-Dioxide Sequestration in the Conterminous United States

    Science.gov (United States)

    Krevor, S.C.; Graves, C.R.; Van Gosen, B. S.; McCafferty, A.E.

    2009-01-01

    This database provides information on the occurrence of ultramafic rocks in the conterminous United States that are suitable for sequestering captured carbon dioxide in mineral form, also known as mineral carbon-dioxide sequestration. Mineral carbon-dioxide sequestration is a proposed greenhouse gas mitigation technology whereby carbon dioxide (CO2) is disposed of by reacting it with calcium or magnesium silicate minerals to form a solid magnesium or calcium carbonate product. The technology offers a large capacity to permanently store CO2 in an environmentally benign form via a process that takes little effort to verify or monitor after disposal. These characteristics are unique among its peers in greenhouse gas disposal technologies. The 2005 Intergovernmental Panel on Climate Change report on Carbon Dioxide Capture and Storage suggested that a major gap in mineral CO2 sequestration is locating the magnesium-silicate bedrock available to sequester the carbon dioxide. It is generally known that silicate minerals with high concentrations of magnesium are suitable for mineral carbonation. However, no assessment has been made in the United States that details their geographical distribution and extent, nor has anyone evaluated their potential for use in mineral carbonation. Researchers at Columbia University and the U.S. Geological Survey have developed a digital geologic database of ultramafic rocks in the conterminous United States. Data were compiled from varied-scale geologic maps of magnesium-silicate ultramafic rocks. The focus of our national-scale map is entirely on ultramafic rock types, which typically consist primarily of olivine- and serpentine-rich rocks. These rock types are potentially suitable as source material for mineral CO2 sequestration.

  5. Quaternary Geologic Map of the Lake Nipigon 4 Degrees x 6 Degrees Quadrangle, United States and Canada

    Science.gov (United States)

    Sado, Edward V.; Fullerton, David S.; Farrand, William R.; Edited and Integrated by Fullerton, David S.

    1994-01-01

    The Quaternary Geologic Map of the Lake Nipigon 4 degree x 6 degree Quadrangle was mapped as part of the Quaternary Geologic Atlas of the United States. The atlas was begun as an effort to depict the areal distribution of surficial geologic deposits and other materials that accumulated or formed during the past 2+ million years, the period that includes all activities of the human species. These materials are at the surface of the earth. They make up the 'ground' on which we walk, the 'dirt' in which we dig foundations, and the 'soil' in which we grow crops. Most of our human activity is related in one way or another to these surface materials that are referred to collectively by many geologists as regolith, the mantle of fragmental and generally unconsolidated material that overlies the bedrock foundation of the continent. The maps were compiled at 1:1,000,000 scale. This map is a product of collaboration of the Ontario Geological Survey, the University of Michigan, and the U.S. Geological Survey, and is designed for both scientific and practical purposes. It was prepared in two stages. First, separate maps and map explanations were prepared by the compilers. Second, the maps were combined, integrated, and supplemented by the editor. Map unit symbols were revised to a uniform system of classification and the map unit descriptions were prepared by the editor from information received from the compilers and from additional sources listed under Sources of Information. Diagrams accompanying the map were prepared by the editor. For scientific purposes, the map differentiates Quaternary surficial deposits on the basis of lithology or composition, texture or particle size, structure, genesis, stratigraphic relationships, engineering geologic properties, and relative age, as shown on the correlation diagram and indicated in the map unit descriptions. Deposits of some constructional landforms, such as kame moraine deposits, are distinguished as map units. Deposits of

  6. The General Urban Plan of Casimcea territorial administrative unit, map of natural and anthropogenic risks

    Directory of Open Access Journals (Sweden)

    Sorin BĂNICĂ

    2013-08-01

    Full Text Available The General Urban Plan represents the legal ground for any development action proposed. After endorsement and approval as required by law, GUP is act of authority of local government for the area in which it applies. The aim is to establish priorities regulations applied in land use planning and construction of structures. In terms of geographical location, the administrative territory of Casimcea, Tulcea county, falls in the central Northwest Plateau Casimcei. This is the second unit of the Central Dobrogea Plateau. Geographical location in southeastern Romania, climatic and relief conditions and anthropogenic pressure, expose the village administrative territorial unit Casimcea, permanent susceptibility to produce natural and antropogenical risks. In this context, we identified the following categories of natural and anthropogenic risks: i natural risk phenomena (earthquakes, strong winds, heavy rains, floods caused by overflowing or precipitation, erosion of river banks and torrents, gravitational processes, rain droplet erosion and surface soil erosion; and ii anthropogenic risk phenomena (overgrazing, chemicals use in agriculture, road transport infrastructure and electricity, wind turbines for electricity production, waste deposits, agro-zootechnical complexs, and human cemeteries. Extending their surface was materialized by creating a map of natural and anthropogenic risk on Casimcea territorial administrative unit, explaining the share of potentially affected areas as territorial balance

  7. Geochemical and mineralogical maps for soils of the conterminous United States

    Science.gov (United States)

    Smith, David B.; Cannon, William F.; Woodruff, Laurel G.; Solano, Federico; Ellefsen, Karl J.

    2014-01-01

    The U.S. Geological Survey began sampling in 2007 for a low-density (1 site per 1,600 square kilometers, 4,857 sites) geochemical and mineralogical survey of soils in the conterminous United States as part of the North American Soil Geochemical Landscapes Project. The sampling protocol for the national-scale survey included, at each site, a sample from a depth of 0 to 5 centimeters, a composite of the soil A horizon, and a deeper sample from the soil C horizon or, if the top of the C horizon was at a depth greater than 1 meter, a sample from a depth of approximately 80–100 centimeters. The elements by methods that yield the total or near-total elemental content. The major mineralogical components in the samples from the soil A and C horizons were determined by a quantitative X-ray diffraction method using Rietveld refinement. Sampling in the conterminous United States was completed in 2010, with chemical and mineralogical analyses completed in May 2013. The resulting data set provides an estimate of the abundance and spatial distribution of chemical elements and minerals in soils of the conterminous United States and represents a baseline for soil geochemistry and mineralogy against which future changes may be recognized and quantified. This report releases geochemical and mineralogical maps along with a histogram, boxplot, and empirical cumulative distribution function plot for each element or mineral.

  8. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

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

  9. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

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

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

    OpenAIRE

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

    2014-01-01

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

  11. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

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

  12. The mapping methods and division of tectonic units of the regional tectonic map in the eastern China seas and adjacent regions

    Institute of Scientific and Technical Information of China (English)

    YIN Yanhong; ZHANG Xunhua; WEN Zhenhe; GUO Zhenxuan

    2009-01-01

    The geological-geophysical map series of the eastern China seas and adjacent region (1:1 000 000) will be published in the late half year of 2009. The regional tectonic map is one of the main professional maps. The Mapping methods, the division method of geological tectonic units and the main geological tectonic units are mainly discussed. The strata from Pliocene to Holocene are peeled off so as to display the Pre-Pliocene structures. In basins, isopaches are drawn for the Cenozoic deposits. The plate tectonic theory and present tectonic pattern are adopted as the priorities in tectonic division. As to the division of intraplate tectonic units, it is a revision, complement and improvement of previous dividing systems, and the nomenclature for each tectonic unit follows the current system in China. The first-order tectonic unit is plate (Pacific Plate, Eurasian Plate and Philippine Sea Plate). The second-order tectonic unit is tectonic domain (East Asian continental tectonic domain,East Asian continental margin tectonic domain and west Pacific tectonic domain). The Philippine Sea Plate and the west part of the Pacific Plate are called the West Pacific tectonic domain. The part of the Eurasian Plate involved in this study area can be further divided into East Asian continental tectonic domain and East Asian continental margin tectonic domain. The East Asian continental margin domain is composed of the Ryukyu island arc, the Okinawa Trough back-arc basin and the back-arc basin of Sea of Japan. The East Asian continental tectonic domain in this study area is composed of the Sino-Korea Massif, the Changjiang River (Yangtze) Massif and South China Massif. In turn, these massifs consist of basins, folded belts or uplift zones. The basins,the folded belts or the uplift zones are further divided into uplifts and depressions made up of sags and swells.

  13. On revenue and welfare dominance of ad valorem taxes in two-sided markets

    DEFF Research Database (Denmark)

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

    2009-01-01

    A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets.......A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets....

  14. Understanding Variations of Soil Mapping Units and Associated Data for Forensic Science.

    Science.gov (United States)

    Suarez, Melissa D; Southard, Randal J; Parikh, Sanjai J

    2015-07-01

    Soil samples have potential to be useful in forensic investigations, but their utility may be limited due to the inherent variability of soil properties, the wide array of analytical methods, and complexity of data analysis. This study examined the differentiation of similar soils based on both gross (texture, color, mineralogy) and explicit soil properties (elemental composition, cation exchange, Fe-oxyhydroxides). Soils were collected from Fallbrook and adjacent map units from Riverside and San Diego Counties in California. Samples were characterized using multiple techniques, including chemical extracts, X-ray diffraction (XRD), and Fourier transform infrared spectroscopy. Results were analyzed using multiple analytical approaches to compare counties and land uses. Some analyses (XRD, extractions) were better at distinguishing among samples than others (color, texture). Ratios of rare earth elements were particularly useful for distinguishing samples between counties. This potential to "fingerprint" soils illustrates the usefulness of a comprehensive soil database for criminal investigators.

  15. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  16. Transmission Maps of the ACIS UV/Optical Blocking Filter Flight Units

    Science.gov (United States)

    Townsley, L. K.; Broos, P. S.; Mackay, J. F.

    1996-05-01

    The AXAF CCD Imaging Spectrometer (ACIS) employs filters made of Lexan coated on both sides with aluminum to block optical and UV light, so that the CCDs see only X-radiation from astronomical targets. These filters must be characterized by spatially mapping their transmission at various astrophysically and instrumentally important energies. The Penn State University ACIS team determined that a synchrotron, where a variety of well-determined X-ray energies is available, would provide the best calibration. We measured engineering grade UV/optical blocking filters at the University of Wisconsin Synchrotron Radiation Center (SRC) in June and October 1995, modified the hardware and software on a dry run in January 1996, and just completed the calibration of the flight filters in March 1996. The Multilayer Beamline at the SRC was used for these measurements because it can access several energies important to the calibration and its built-in, computer-controlled x-z stage allows us to map the filters automatically with user-specified spatial resolution. These transmission maps formed the basis for choosing the actual flight filter units from the set of filters manufactured with flight specifications. We obtained transmission measurements at five energies in the range 200-2000 eV. We present here best-fit models of the filter transmission based on these data points. Better than one percent accuracy in transmission as a function of energy was achieved over the entire filter area on scales corresponding to thirty arcseconds in the focal plane of AXAF (the amplitude of the planned aspect dither of the spacecraft). The pair of filters (one for the Imaging array and one for the Spectroscopy array) selected for flight will be installed on the ACIS focal plane in early summer.

  17. Modern aerial gamma-ray spectrometry and regional potassium map of the conterminous United States

    Science.gov (United States)

    Duval, Joseph S.

    1990-01-01

    Aerial gamma-ray surveys of the natural environment measure the flux of gamma rays produced by the radioactive decay of 40K, 214Bi, and 208Tl in the upper 10–20 cm of surface materials. 40K is a radioactive potassium isotope which can be used to estimate the total amount of potassium in the soils and rocks. 214Bi is a decay product of the 238U radioactive decay series and is used to estimate the uranium concentrations, and 208Tl, a decay product of the 232Th radioactive decay series, is used to estimate thorium concentrations. Aerial gamma-ray data covering the 48 contiguous states of the United States have been compiled to produce maps showing the distributions of equivalent uranium, equivalent thorium, and potassium. This compilation involved processing the aerial survey data from about 470 1° × 2° quadrangle maps.

  18. Mapping the terrestrial reptile distributions in Oman and the United Arab Emirates

    Directory of Open Access Journals (Sweden)

    Andrew Gardner

    2009-12-01

    Full Text Available The terrestrial reptile fauna of Oman and the United Arab Emirates is rich, with at least 79 species of lizards and snakes and a single species of worm lizard. However, to date there have been no accurate maps published of their distribution ranges, and distribution data relies on scattered museum specimen localities and published accounts. Considerable numbers of locality data points do exist, collected by visting and resident herpetologists, and more recently, from ecologists working on surveys for environmental impact assessments and biodiversity action plans. These data are invaluable, as amongst other uses, they can assist conservation planning and management, and will eventually document changes in distributions over time. This is especially true where there has been extensive habitat loss and degradation due to urbanisation and development activities. Data have been collected from museum records, published accounts and unpublished data from a variety of sources, including many records made by the author over the last 20 years, with the aim of producing an atlas of species distributions. The number of records is now approaching 5.000, giving sufficient coverage to produce maps that are useful for a variety of applications. Examples are discussed, including endangered and endemic species, snakes of medical importance and species of potential interest in ecological and evolutionary studies.

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

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

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

  20. Mapping Natural Terroir Units using a multivariate approach and legacy data

    Science.gov (United States)

    Priori, Simone; Barbetti, Roberto; L'Abate, Giovanni; Bucelli, Piero; Storchi, Paolo; Costantini, Edoardo A. C.

    2014-05-01

    Natural Terroir Unit (NTU) is a volume of earth's biosphere that is characterized by a stable set of variables related to the topography, climate, geology and soil. Methods to study the association soil-climate-vines are numerous, but the main question is always: which variables are actually important for the quality and the typicality of grapevines, and then wine, for a particular scale? This work aimed to setting up a multivariate methodology to define viticultural terroirs at the province scale (1:125,000), using viticultural and oenological legacy data. The study area was the Siena province in the Tuscany region (Central Italy). The reference grapevine cultivar was "Sangiovese", which is the most important cultivar of the region. The methodology was based upon the creation of a GIS storing several viticultural and oenological legacy data of 55 experimental vineyards (vintages between 1989-2009), the long term climate data, the digital elevation model, the soil-landscapes (land systems) and the soil profiles with the soil analysis. The selected viticultural and oenological parameters were: must sugar content, sugar accumulation rate from veraison to harvest, must titratable acidity, grape yield per vine, number of bunches for vine, mean bunch weight, and mean weight of berries. The environmental parameters related to viticulture, selected by an explorative PCA, were: elevation, mean annual temperature, mean soil temperature, annual precipitation, clay, sand and gravel content of soils, soil water availability, redoximorphic features and rooting depth. The geostatistical models of the variables interpolation were chosen on the best of mean standardize error, obtained by the cross-validation, between "Simple cokriging with varying local mean", "Multicollocated simple cokriging with varying local mean" and "Regression kriging". These variables were used for a k-means clustering aimed to map the Natural Terroirs Units (NTUs). The viticultural areas of Siena province

  1. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Political Areas of the United States 201403 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the counties and equivalent entities of the United States, Puerto Rico, and the U.S. Virgin Islands. States and the...

  2. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Inland Water Areas of the United States 201406 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing waterbodies and wetlands of the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified...

  3. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Streams of the United States 201406 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing streams in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of the...

  4. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Canals and Aqueducts of the United States 201406 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the canals, aqueducts, and the Intracoastal Waterway in the United States, Puerto Rico, and the U.S. Virgin Islands....

  5. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Political Boundary Lines of the United States 201403 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the boundaries of counties and equivalent entities of the United States, Puerto Rico, and the U.S. Virgin Islands....

  6. Broad-band Rayleigh wave phase velocity maps (10-150 s) across the United States from ambient noise data

    Science.gov (United States)

    Zhao, Kaifeng; Luo, Yinhe; Xie, Jun

    2017-02-01

    In this study, we demonstrate the feasibility of imaging broad-band (10-150 s) Rayleigh wave phase velocity maps on a continental scale using ambient noise tomography (ANT). We obtain broad-band Rayleigh waves from cross-correlations of ambient noise data between all station pairs of USArray and measure the dispersion curves from these cross-correlations at a period band of 10-150 s. The large-scale dense USArray enables us to obtain over 500 000 surface wave paths which cover the contiguous United States densely. Using these paths, we generate Rayleigh wave phase velocity maps at 10-150 s periods. Our phase velocity maps are similar to other reported phase velocity maps based on ambient noise data at short periods (phase velocity maps from ANT can be used to construct 3-D lithospheric and asthenospheric velocity structures.

  7. Suppressing escape events in maps of the unit interval with demographic noise

    Science.gov (United States)

    Parra-Rojas, César; Challenger, Joseph D.; Fanelli, Duccio; McKane, Alan J.

    2016-11-01

    We explore the properties of discrete-time stochastic processes with a bounded state space, whose deterministic limit is given by a map of the unit interval. We find that, in the mesoscopic description of the system, the large jumps between successive iterates of the process can result in probability leaking out of the unit interval, despite the fact that the noise is multiplicative and vanishes at the boundaries. By including higher-order terms in the mesoscopic expansion, we are able to capture the non-Gaussian nature of the noise distribution near the boundaries, but this does not preclude the possibility of a trajectory leaving the interval. We propose a number of prescriptions for treating these escape events, and we compare the results with those obtained for the metastable behavior of the microscopic model, where escape events are not possible. We find that, rather than truncating the noise distribution, censoring this distribution to prevent escape events leads to results which are more consistent with the microscopic model. The addition of higher moments to the noise distribution does not increase the accuracy of the final results, and it can be replaced by the simpler Gaussian noise.

  8. Quantitative analysis of terrain units mapped in the northern quarter of Venus from Venera 15/16 data

    Science.gov (United States)

    Schaber, G. G.

    1991-01-01

    The contacts between 34 geological/geomorphic terrain units in the northern quarter of Venus mapped from Venera 15/16 data were digitized and converted to a Sinusoidal Equal-Area projection. The result was then registered with a merged Pioneer Venus/Venera 15/16 altimetric database, root mean square (rms) slope values, and radar reflectivity values derived from Pioneer Venus. The resulting information includes comparisons among individual terrain units and terrain groups to which they are assigned in regard to percentage of map area covered, elevation, rms slopes, distribution of suspected craters greater than 10 km in diameter.

  9. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

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

  10. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

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

  11. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  12. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

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

  13. The Taxation of Income from Capital in the United States, 1980-86

    OpenAIRE

    Don Fullerton; Marios Karayannis

    1987-01-01

    Tax rules have changed almost yearly in the United States since 1980. In particular, the Economic Recovery Tax Act of 1981 reduced marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

  14. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

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

  15. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

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

  16. The ethics of sin taxes.

    Science.gov (United States)

    Green, Rebecca

    2011-01-01

    ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional.

  17. Detailed mapping of surface units on Mars with HRSC color data

    Science.gov (United States)

    Combe, J.-Ph.; Wendt, L.; McCord, T. B.; Neukum, G.

    2008-09-01

    Introduction: Making use of HRSC color data Mapping outcrops of clays, sulfates and ferric oxides are basis information to derive the climatic, tectonic and volcanic evolution of Mars, especially the episodes related to the presence of liquid water. The challenge is to resolve spatially the outcrops and to distinguish these components from the globally-driven deposits like the iron oxide-rich bright red dust and the basaltic dark sands. The High Resolution Stereo Camera (HRSC) onboard Mars-Express has five color filters in the visible and near infrared that are designed for visual interpretation and mapping various surface units [1]. It provides also information on the topography at scale smaller than a pixel (roughness) thanks to the different geometry of observation for each color channel. The HRSC dataset is the only one that combines global coverage, 200 m/pixel spatial resolution or better and filtering colors of light. The present abstract is a work in progress (to be submitted to Planetary and Space Science) that shows the potential and limitations of HRSC color data as visual support and as multispectral images. Various methods are described from the most simple to more complex ones in order to demonstrate how to make use of the spectra, because of the specific steps of processing they require [2-4]. The objective is to broaden the popularity of HRSC color data, as they could be used more widely by the scientific community. Results prove that imaging spectrometry and HRSC color data complement each other for mapping outcrops types. Example regions of interest HRSC is theoretically sensitive to materials with absorption features in the visible and near-infrared up to 1 μm. Therefore, oxide-rich red dust and basalts (pyroxenes) can be mapped, as well as very bright components like water ice [5, 6]. Possible detection of other materials still has to be demonstrated. We first explore regions where unusual mineralogy appears clearly from spectral data. Hematite

  18. Tax planning and tax planning effectiveness in SMEs

    OpenAIRE

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

    2012-01-01

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

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

    OpenAIRE

    Andreea Militaru; Thomas Stratmann

    2014-01-01

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

  20. Geodesy- and geology-based slip-rate models for the Western United States (excluding California) national seismic hazard maps

    Science.gov (United States)

    Petersen, Mark D.; Zeng, Yuehua; Haller, Kathleen M.; McCaffrey, Robert; Hammond, William C.; Bird, Peter; Moschetti, Morgan; Shen, Zhengkang; Bormann, Jayne; Thatcher, Wayne

    2014-01-01

    The 2014 National Seismic Hazard Maps for the conterminous United States incorporate additional uncertainty in fault slip-rate parameter that controls the earthquake-activity rates than was applied in previous versions of the hazard maps. This additional uncertainty is accounted for by new geodesy- and geology-based slip-rate models for the Western United States. Models that were considered include an updated geologic model based on expert opinion and four combined inversion models informed by both geologic and geodetic input. The two block models considered indicate significantly higher slip rates than the expert opinion and the two fault-based combined inversion models. For the hazard maps, we apply 20 percent weight with equal weighting for the two fault-based models. Off-fault geodetic-based models were not considered in this version of the maps. Resulting changes to the hazard maps are generally less than 0.05 g (acceleration of gravity). Future research will improve the maps and interpret differences between the new models.

  1. POLARIS: A 30-meter probabilistic soil series map of the contiguous United States

    Science.gov (United States)

    Chaney, Nathaniel W; Wood, Eric F; McBratney, Alexander B; Hempel, Jonathan W; Nauman, Travis; Brungard, Colby W.; Odgers, Nathan P

    2016-01-01

    A new complete map of soil series probabilities has been produced for the contiguous United States at a 30 m spatial resolution. This innovative database, named POLARIS, is constructed using available high-resolution geospatial environmental data and a state-of-the-art machine learning algorithm (DSMART-HPC) to remap the Soil Survey Geographic (SSURGO) database. This 9 billion grid cell database is possible using available high performance computing resources. POLARIS provides a spatially continuous, internally consistent, quantitative prediction of soil series. It offers potential solutions to the primary weaknesses in SSURGO: 1) unmapped areas are gap-filled using survey data from the surrounding regions, 2) the artificial discontinuities at political boundaries are removed, and 3) the use of high resolution environmental covariate data leads to a spatial disaggregation of the coarse polygons. The geospatial environmental covariates that have the largest role in assembling POLARIS over the contiguous United States (CONUS) are fine-scale (30 m) elevation data and coarse-scale (~ 2 km) estimates of the geographic distribution of uranium, thorium, and potassium. A preliminary validation of POLARIS using the NRCS National Soil Information System (NASIS) database shows variable performance over CONUS. In general, the best performance is obtained at grid cells where DSMART-HPC is most able to reduce the chance of misclassification. The important role of environmental covariates in limiting prediction uncertainty suggests including additional covariates is pivotal to improving POLARIS' accuracy. This database has the potential to improve the modeling of biogeochemical, water, and energy cycles in environmental models; enhance availability of data for precision agriculture; and assist hydrologic monitoring and forecasting to ensure food and water security.

  2. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  3. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

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

  4. Gasoline Taxes and Consumer Behavior

    OpenAIRE

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

    2012-01-01

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

  5. Federal Tax Policy regarding Universities: Endowments and beyond

    Science.gov (United States)

    Vedder, Richard

    2008-01-01

    The vast bulk of economic activity in the United States is taxed by the federal government. There are exceptions carved out, primarily for charitable operations, including universities. The rationale is that these organizations serve the public good and should not be reduced in magnitude by the deleterious effects of taxes. Universities in…

  6. Will Tax Cuts for the Wealthy Keep Them in China?

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    In March,Zhang Yin,the richest Chinese mainlander in 2006 whose assets were esti- mated at 27 billion yuan ($3.4 billion) then, proposed to cut the individual income tax rate for the country’s wealthy.Her reason is that China’s high tax burden has spooked many rich people and tax cuts would encourage high- income professionals to stay in the country. China’s individual income tax rate is currently capped at 45 percent,compared with 17 percent in Hong Kong,30 percent in Singapore and Malaysia,and 35 percent in the United States.

  7. Improved predictive mapping of indoor radon concentrations using ensemble regression trees based on automatic clustering of geological units.

    Science.gov (United States)

    Kropat, Georg; Bochud, Francois; Jaboyedoff, Michel; Laedermann, Jean-Pascal; Murith, Christophe; Palacios Gruson, Martha; Baechler, Sébastien

    2015-09-01

    According to estimations around 230 people die as a result of radon exposure in Switzerland. This public health concern makes reliable indoor radon prediction and mapping methods necessary in order to improve risk communication to the public. The aim of this study was to develop an automated method to classify lithological units according to their radon characteristics and to develop mapping and predictive tools in order to improve local radon prediction. About 240 000 indoor radon concentration (IRC) measurements in about 150 000 buildings were available for our analysis. The automated classification of lithological units was based on k-medoids clustering via pair-wise Kolmogorov distances between IRC distributions of lithological units. For IRC mapping and prediction we used random forests and Bayesian additive regression trees (BART). The automated classification groups lithological units well in terms of their IRC characteristics. Especially the IRC differences in metamorphic rocks like gneiss are well revealed by this method. The maps produced by random forests soundly represent the regional difference of IRCs in Switzerland and improve the spatial detail compared to existing approaches. We could explain 33% of the variations in IRC data with random forests. Additionally, the influence of a variable evaluated by random forests shows that building characteristics are less important predictors for IRCs than spatial/geological influences. BART could explain 29% of IRC variability and produced maps that indicate the prediction uncertainty. Ensemble regression trees are a powerful tool to model and understand the multidimensional influences on IRCs. Automatic clustering of lithological units complements this method by facilitating the interpretation of radon properties of rock types. This study provides an important element for radon risk communication. Future approaches should consider taking into account further variables like soil gas radon measurements as

  8. Soil Moisture Mapping in an Arid Area Using a Land Unit Area (LUA Sampling Approach and Geostatistical Interpolation Techniques

    Directory of Open Access Journals (Sweden)

    Saeid Gharechelou

    2016-03-01

    Full Text Available Soil moisture (SM plays a key role in many environmental processes and has a high spatial and temporal variability. Collecting sample SM data through field surveys (e.g., for validation of remote sensing-derived products can be very expensive and time consuming if a study area is large, and producing accurate SM maps from the sample point data is a difficult task as well. In this study, geospatial processing techniques are used to combine several geo-environmental layers relevant to SM (soil, geology, rainfall, land cover, etc. into a land unit area (LUA map, which delineates regions with relatively homogeneous geological/geomorphological, land use/land cover, and climate characteristics. This LUA map is used to guide the collection of sample SM data in the field, and the field data is finally spatially interpolated to create a wall-to-wall map of SM in the study area (Garmsar, Iran. The main goal of this research is to create a SM map in an arid area, using a land unit area (LUA approach to obtain the most appropriate sample locations for collecting SM field data. Several environmental GIS layers, which have an impact on SM, were combined to generate a LUA map, and then field surveying was done in each class of the LUA map. A SM map was produced based on LUA, remote sensing data indexes, and spatial interpolation of the field survey sample data. The several interpolation methods (inverse distance weighting, kriging, and co-kriging were evaluated for generating SM maps from the sample data. The produced maps were compared to each other and validated using ground truth data. The results show that the LUA approach is a reasonable method to create the homogenous field to introduce a representative sample for field soil surveying. The geostatistical SM map achieved adequate accuracy; however, trend analysis and distribution of the soil sample point locations within the LUA types should be further investigated to achieve even better results. Co

  9. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  10. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

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

  11. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

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

  12. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  13. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  14. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  15. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  16. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  17. Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

    Science.gov (United States)

    Kissam, Ed; Dorsey, Holda

    This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

  18. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See the...

  19. Vegetation map for the Hakalau Forest Unit of the Big Island National Wildlife Refuge Complex on the island of Hawai‘i

    Science.gov (United States)

    Jacobi, James D.

    2017-01-01

    This vegetation map was produced to serve as an updated habitat base for management of natural resources of the Hakalau Forest Unit (HFU) of the Big Island National Wildlife Refuge Complex (Refuge) on the island of Hawai‘i. The map is based on a vegetation map originally produced as part of the U.S. Fish and Wildlife Service’s Hawai‘i Forest Bird Survey to depict the distribution, structure, and composition of plant communities on the island of Hawai‘i as they existed in 1977. The current map has been updated to represent current conditions of plant communities in the HFU, based on WorldView 2 imagery taken in 2012 and very-high-resolution imagery collected by Pictometry International from 2010 to 2014. Thirty-one detailed plant communities are identified on this map, and fourteen of these units are found within the boundaries of HFU. Additionally, the mapped units can be displayed as five tree canopy cover units, three moisture zones units, eight dominant tree species units, and four habitat status units by choosing the various fields to group the units from the map attribute table. This updated map will provide a foundation for the refinement and tracking of management actions on the Refuge for the near future, particularly as the habitats in this area are subject to projected climate change.

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

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  1. Tight Integration of Digital Map and In-Vehicle Positioning Unit for Car Navigation in Urban Areas

    Institute of Scientific and Technical Information of China (English)

    Chen Wu; Yu Meng; Li Zhi-lin; Chen Yong-qi; J. Chao

    2003-01-01

    Now GPS has been widely used for land, sea and air navigation.However, due to signal blockage and severe multipath environments in urban areas, such as in Hong Kong, GPS alone can not satisfy most land vehicle navigation requirements. Dead Reckoning (DR) systems have been widely used to bridge the gaps of GPS and to smooth GPS position errors. However,the DR drift errors increase with time rapidly and frequent calibration is required. Under the normal situation, GPS is sufficient to provide the calibration to the DR unit. However, GPS may not be available in urban areas for more than 20 min, and the DR position errors can reach hundreds of meters during the period. As land vehicles have to be on roads, digital map can be used to constrain the locations of vehicles, known as map-matching.One of the main problems for map-matching techniques is mis-matching, that may be caused by the positioning sensor errors and the complexity of city road network. In this paper, a newly developed model to tightly integrate digital map and in-vehicle positioning unit for car navigation is introduced.With this method, it improves the position accuracy by constraining the vehicle location on the roads. Moreover it provides the close-loop controls for the DR drift errors by feeding back the coordinates of the feature points of the road network and road bearings to the DR unit and therefore the navigation system can be used for longer period when GPS is not available.Extensive tests have been carried out in Hong Kong. It demonstrates that this close-loop approach is much better on the reliability of map-matching, as the positioning sensor errors are constantly calibrated by the digital map.

  2. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

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

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

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

  4. Crater-based dating of geological units on Mars: methods and application for the new global geological map

    Science.gov (United States)

    Platz, Thomas; Michael, Gregory; Tanaka, Kenneth L.; Skinner, James A.; Fortezzo, Corey M.

    2013-01-01

    The new, post-Viking generation of Mars orbital imaging and topographical data provide significant higher-resolution details of surface morphologies, which induced a new effort to photo-geologically map the surface of Mars at 1:20,000,000 scale. Although from unit superposition relations a relative stratigraphical framework can be compiled, it was the ambition of this mapping project to provide absolute unit age constraints through crater statistics. In this study, the crater counting method is described in detail, starting with the selection of image data, type locations (both from the mapper’s and crater counter’s perspectives) and the identification of impact craters. We describe the criteria used to validate and analyse measured crater populations, and to derive and interpret crater model ages. We provide examples of how geological information about the unit’s resurfacing history can be retrieved from crater size–frequency distributions. Three cases illustrate short-, intermediate, and long-term resurfacing histories. In addition, we introduce an interpretation-independent visualisation of the crater resurfacing history that uses the reduction of the crater population in a given size range relative to the expected population given the observed crater density at larger sizes. From a set of potential type locations, 48 areas from 22 globally mapped units were deemed suitable for crater counting. Because resurfacing ages were derived from crater statistics, these secondary ages were used to define the unit age rather than the base age. Using the methods described herein, we modelled ages that are consistent with the interpreted stratigraphy. Our derived model ages allow age assignments to be included in unit names. We discuss the limitations of using the crater dating technique for global-scale geological mapping. Finally, we present recommendations for the documentation and presentation of crater statistics in publications.

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

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  6. What Is the Unit of Visual Attention? Object for Selection, but Boolean Map for Access

    Science.gov (United States)

    Huang, Liqiang

    2010-01-01

    In the past 20 years, numerous theories and findings have suggested that the unit of visual attention is the object. In this study, I first clarify 2 different meanings of unit of visual attention, namely the unit of access in the sense of measurement and the unit of selection in the sense of division. In accordance with this distinction, I argue…

  7. Tax policy, housing and the labour market

    DEFF Research Database (Denmark)

    Jensen, Svend Erik Hougaard; Nielsen, Søren Bo; Pedersen, Lars Haagen

    1996-01-01

    This paper develops an intertemporal simulation model designed to analyse tax policies in a small open economy. Within a finite horizon, overlapping generations framework, we introduce imperfect competition in the labour market, consumption and construction of durables in the form of housing units...

  8. Intercollegiate Athletics Subsidies: A Regressive Tax

    Science.gov (United States)

    Denhart, Matthew; Vedder, Richard

    2010-01-01

    For most colleges and universities in the United States, intercollegiate athletics is a losing financial proposition. The vast majority ICA departments do not break even and require subsidization from the institution as a whole. When schools are forced to heavily subsidize athletics, ICA serves to impose an "athletics tax" on other dimensions of…

  9. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

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

  10. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  11. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  12. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  13. Mapping water use—Landsat and water resources in the United States

    Science.gov (United States)

    Johnson, Rebecca L.

    2016-06-27

    Using Landsat satellite data, scientists with the U.S. Geological Survey (USGS) have helped to refine a technique called evapotranspiration (ET) mapping to measure how much water crops are using across landscapes and through time. These water-use maps are created using a computer model that integrates Landsat and weather data.

  14. Fast traffic noise mapping of cities using the graphics processing unit of a personal computer

    NARCIS (Netherlands)

    Salomons, E.M.; Zhou, H.; Lohman, W.J.A.

    2014-01-01

    Traffic noise mapping of cities requires large computer calculation times. This originates from the large number of point-to-point sound propagation calculations that must be performed. In this article it is demonstrated that noise mapping calculation times can be reduced considerably by the use of

  15. After-tax money income estimates of households: 1983.

    Science.gov (United States)

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  16. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  17. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

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

  18. Cigarette tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation Project

    Science.gov (United States)

    Guindon, G. Emmanuel; Driezen, Pete; Chaloupka, Frank J.; Fong, Geoffrey T.

    2014-01-01

    Background Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes at reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax evasion can reduce the public health and fiscal benefit of tobacco taxes. Objectives First, this study aims to document, using data from the International Tobacco Control Policy Evaluation Project (ITC), levels and trends in cigarette users’ tax avoidance and tax evasion behaviour in a sample of sixteen low-, middle- and high-income countries. Second, this study explores factors associated with cigarette tax avoidance and evasion. Methods We use data from ITC surveys conducted in 16 countries to estimate the extent and the type of cigarette tax avoidance/evasion between countries and across time. We use self-reported information about the source of a smoker’s last purchase of cigarettes or self-reported packaging information, or similar information gathered by the interviewers during face-to-face interviews to measure tax avoidance/evasion behaviours. We use generalized estimating equations (GEE) to explore individual-level factors that may affect the likelihood of cigarette tax avoidance or evasion in Canada, United States, United Kingdom and France. Findings We find prevalence estimates of cigarette tax avoidance/evasion vary substantially between countries and across time. In Canada, France and the United Kingdom, more than 10% of smokers report last purchasing cigarettes from low or untaxed sources while in Malaysia, some prevalence estimates suggest substantial cigarette tax avoidance/evasion. We also find important associations between household income and education and the likelihood to engage in tax avoidance/evasion. These associations, however, vary both in

  19. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

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

  20. Real Property Tax - 2016

    Data.gov (United States)

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

  1. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  2. Gross Sales Tax Collections

    Data.gov (United States)

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

  3. Real Property Tax Rates

    Data.gov (United States)

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

  4. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

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

  5. Geomatics for Mapping of Groundwater Potential Zones in Northern Part of the United Arab Emiratis - Sharjah City

    Science.gov (United States)

    Al-Ruzouq, R.; Shanableh, A.; Merabtene, T.

    2015-04-01

    In United Arab Emirates (UAE) domestic water consumption has increased rapidly over the last decade. The increased demand for high-quality water, create an urgent need to evaluate the groundwater production of aquifers. The development of a reasonable model for groundwater potential is therefore crucial for future systematic developments, efficient management, and sustainable use of groundwater resources. The objective of this study is to map the groundwater potential zones in northern part of UAE and assess the contributing factors for exploration of potential groundwater resources. Remote sensing data and geographic information system will be used to locate potential zones for groundwater. Various maps (i.e., base, soil, geological, Hydro-geological, Geomorphologic Map, structural, drainage, slope, land use/land cover and average annual rainfall map) will be prepared based on geospatial techniques. The groundwater availability of the basin will qualitatively classified into different classes based on its hydro-geo-morphological conditions. The land use/land cover map will be also prepared for the different seasons using a digital classification technique with a ground truth based on field investigation.

  6. Combined landslide inventory and susceptibility assessment based on different mapping units: an example from the Flemish Ardennes, Belgium

    Directory of Open Access Journals (Sweden)

    M. Van Den Eeckhaut

    2009-03-01

    Full Text Available For a 277 km2 study area in the Flemish Ardennes, Belgium, a landslide inventory and two landslide susceptibility zonations were combined to obtain an optimal landslide susceptibility assessment, in five classes. For the experiment, a regional landslide inventory, a 10 m × 10 m digital representation of topography, and lithological and soil hydrological information obtained from 1:50 000 scale maps, were exploited. In the study area, the regional inventory shows 192 landslides of the slide type, including 158 slope failures occurred before 1992 (model calibration set, and 34 failures occurred after 1992 (model validation set. The study area was partitioned in 2.78×106 grid cells and in 1927 topographic units. The latter are hydro-morphological units obtained by subdividing slope units based on terrain gradient. Independent models were prepared for the two terrain subdivisions using discriminant analysis. For grid cells, a single pixel was identified as representative of the landslide depletion area, and geo-environmental information for the pixel was obtained from the thematic maps. The landslide and geo-environmental information was used to model the propensity of the terrain to host landslide source areas. For topographic units, morphologic and hydrologic information and the proportion of lithologic and soil hydrological types in each unit, were used to evaluate landslide susceptibility, including the depletion and depositional areas. Uncertainty associated with the two susceptibility models was evaluated, and the model performance was tested using the independent landslide validation set. An heuristic procedure was adopted to combine the landslide inventory and the susceptibility zonations. The procedure makes optimal use of the available landslide and susceptibility information, minimizing the limitations inherent in the inventory and the susceptibility maps. For the established susceptibility classes, regulations to

  7. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

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

  8. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  9. Assessing the effectiveness of Denmark's waste tax

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1998-01-01

    By the mid-l980s, Denmark had a serious waste disposal problem: Its per capita generation of waste was among the highest in Europe and rising; it was running out of landfill space, with Copenhagen set to exhaust its landfill capacity in a short time; and there was a great deal of concern about air...... pollution from incinerators. Denmark responded to this situation by adopting a comprehensive waste management policy that included an innovative tax on waste designed to promote the reuse and recycling of many types of waste. Now that the tax has been in place for a decade, there is enough data to assess...... its effectiveness. Such an assessment has implications that extend far beyond Denmark. To date, six other countries in Europe (Austria, Belgium, Finland, France, the Netherlands, and the United Kingdom) have adopted waste taxes at the national level, and two others (Norway and Sweden) are considering...

  10. The Tax-Efficient Supply Chain

    DEFF Research Database (Denmark)

    Webber, Stuart

    2011-01-01

    Many multinational enterprises are restructuring supply chains to reduce their cost structures. As trade barriers fall and communications technologies improve, it has become easier and more cost-effective to manage business operations across international borders. This has motivated businesses...... with the lost tax revenue. Schwarz and Castro (2006) write, "The globalization of markets and products and the development of technology have created an impetus for specialization within multinational groups. The co-existence of low-cost and high-cost jurisdictions drives cost reduction strategies, including...... practitioners in France, South Africa, Switzerland, Mexico, Argentina, and the United States. Companies are restructuring their supply chains and simultaneously reducing their income tax obligations. This article demonstrates that MNEs should link income tax and supply chain considerations when restructuring...

  11. Ace Basin National Wildlife Refuge (Combahee Unit) [Land Status Map: Sheet 1 of 2

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This map was produced by the Division of Realty to depict landownership at Ernest F. Hollings Ace Basin National Wildlife Refuge. It was generated from rectified...

  12. Geochemical and mineralogical maps for soils of the conterminous United States

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — Geochemical and mineralogical maps along with a histogram, boxplot, and empirical cumulative distribution function plot for each element or mineral whose data are...

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

    OpenAIRE

    Richard Arnott; Petia Petrova

    2002-01-01

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

  14. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

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

  15. The Calculation of Weighted Price Elasticity of Tax: Turkey (1998-2013

    Directory of Open Access Journals (Sweden)

    Engin YILMAZ

    2015-06-01

    Full Text Available In this study, the assumption of “the weighted price elasticity of tax is a unit in the developing countries” suggested in the first studies which examine the impacts of the inflation on tax revenues, will be reevaluated for Turkey in the period of 1998-2013. We use Turkish tax and price index data for calculating the weighted price elasticity of tax. Via the method of dynamic ordinary least squares (DOLS, the long run weighted price elasticity of tax system is guessed. The importance of this study is the fact that this is first study intended to the calculation of the weighted price elasticity of tax for Turkey. In this sense, it will be instructive study for the reconsideration of the assumption of “the weighted price elasticity of tax is a unit in the developing countries”.

  16. Financial Transaction Tax (Davek na finančne transakcije

    Directory of Open Access Journals (Sweden)

    Meta Ahtik

    2014-10-01

    Full Text Available Financial transaction tax has been proposed already by Keynes; however it has been introduced only in some individual countries and not globally, which would reduce possibilities for tax evasion. Nevertheless, the topic gained importance during the recent financial crisis – the tax is supposed to reduce risky activities of the financial industry and fill the budgets with the means for alleviating the consequences of the crisis, largely caused by the financial industry. Proposal of the European Commission is therefore the first concrete proposal that addresses a wider economic area. This paper investigates economic, theoretical rationale for the introduction of a financial transaction tax and studies its structure and consequences in several European countries: United Kingdom, France, Italy and Sweden. Special emphasis is given to the proposal of the European Commission that would, in case it is confirmed, apply also to Slovenia, although some concerns have arisen recently, weather Slovenia should introduce the tax or not.

  17. Maps and grids of hydrogeologic information created from standardized water-well drillers’ records of the glaciated United States

    Science.gov (United States)

    Bayless, E. Randall; Arihood, Leslie D.; Reeves, Howard W.; Sperl, Benjamin J.S.; Qi, Sharon L.; Stipe, Valerie E.; Bunch, Aubrey R.

    2017-01-18

    As part of the National Water Availability and Use Program established by the U.S. Geological Survey (USGS) in 2005, this study took advantage of about 14 million records from State-managed collections of water-well drillers’ records and created a database of hydrogeologic properties for the glaciated United States. The water-well drillers’ records were standardized to be relatively complete and error-free and to provide consistent variables and naming conventions that span all State boundaries.Maps and geospatial grids were developed for (1) total thickness of glacial deposits, (2) total thickness of coarse-grained deposits, (3) specific-capacity based transmissivity and hydraulic conductivity, and (4) texture-based estimated equivalent horizontal and vertical hydraulic conductivity and transmissivity. The information included in these maps and grids is required for most assessments of groundwater availability, in addition to having applications to studies of groundwater flow and transport. The texture-based estimated equivalent horizontal and vertical hydraulic conductivity and transmissivity were based on an assumed range of hydraulic conductivity values for coarse- and fine-grained deposits and should only be used with complete awareness of the methods used to create them. However, the maps and grids of texture-based estimated equivalent hydraulic conductivity and transmissivity may be useful for application to areas where a range of measured values is available for re-scaling.Maps of hydrogeologic information for some States are presented as examples in this report but maps and grids for all States are available electronically at the project Web site (USGS Glacial Aquifer System Groundwater Availability Study, http://mi.water.usgs.gov/projects/WaterSmart/Map-SIR2015-5105.html) and the Science Base Web site, https://www.sciencebase.gov/catalog/item/58756c7ee4b0a829a3276352.

  18. E/V Nautilus Mapping and ROV Dives Reveal Hundreds of Vents along the West Coast of the United States

    Science.gov (United States)

    Kane, R.; Raineault, N.; Embley, R. W.; Merle, S. G.; Girguis, P. R.; Irish, O.; Lubetkin, M.; German, C. R.; Levin, L. A.; Cormier, M. H.; Caldow, C.; Freedman, R.; Gee, L.

    2016-12-01

    The Exploration Vessel (E/V) Nautilus has mapped more than 30,000 km2 of seafloor off the west coast of the United States between July 2015 and September 2016. The 30 kHz EM302 multibeam mapping system collects water column data in addition to bathymetry and backscatter. Examination of the water column data revealed hundreds of distinct vertical features, presumably plumes of methane gas released from the seafloor. While seafloor reservoirs of methane are thought to contribute 5-10% of the global discharge, inventories of seafloor methane seeps are poorly constrained due to the lack of data such as the distribution and abundance of seafloor gas plumes. The results of mapping efforts reveal an unexpected number of methane seeps. ROV dives were then used to provide geological context to the seeps and associated unique biological communities. Altogether these findings contribute significantly to our baseline inventory of seeps along the continental margins of the United States. The presence of unexpectedly large numbers of methane seeps on the US Pacific, Gulf and Atlantic margins may influence the management of human extraction activities on the margin seabed.

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

    OpenAIRE

    Putra, Eureka

    2014-01-01

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

  20. ­­Estimating Forest Management Units from Road Network Maps in the Southeastern U.S.

    Science.gov (United States)

    Yang, D.; Hall, J.; Fu, C. S.; Binford, M. W.

    2015-12-01

    The most important factor affecting forest structure and function is the type of management undertaken in forest stands. Owners manage forests using appropriately sized areas to meet management objectives, which include economic return, sustainability, recreation, or esthetic enjoyment. Thus, the socio-environmental unit of study for forests should be the management unit. To study the ecological effects of different kinds of management activities, we must identify individual management units. Road networks, which provide access for human activities, are widely used in managing forests in the southeastern U.S. Coastal Plain and Piedmont (SEUS). Our research question in this study is: How can we identify individual forest management units in an entire region? To answer it, we hypothesize that the road network defines management units on the landscape. Road-caused canopy openings are not always captured by satellite sensors, so it is difficult to delineate ecologically relevant patches based only on remote sensing data. We used a reliable, accurate and freely available road network data, OpenStreetMap (OSM), and the National Land Cover Database (NLCD) to delineate management units in a section of the SEUS defined by Landsat Wprldwide Reference System (WRS) II footprint path 17 row 39. The spatial frequency distributions of forest management units indicate that while units Management units ≥ 0.5 Ha ranged from 0.5 to 160,770 Ha (the Okefenokee National Wildlife Refuge). We compared the size-frequency distributions of management units with four independently derived management types: production, ecological, preservation, and passive management. Preservation and production management had the largest units, at 40.5 ± 2196.7 (s.d.) and 41.3 ± 273.5 Ha, respectively. Ecological and passive averaged about half as large at 19.2 ± 91.5 and 22.4 ± 96.0 Ha, respectively. This result supports the hypothesis that the road network defines management units in SEUS. If this way

  1. 26 CFR 52.4682-4 - Floor stocks tax.

    Science.gov (United States)

    2010-04-01

    ... the tax. See § 52.4681-1(a)(3) and (c) for general rules and definitions relating to the floor stocks... refrigeration units. E does not hold the ODC for sale or for use in further manufacture. Example 6. F, a bank... numbers. The ODC is stored in a central warehouse until needed by a unit and then transferred to the unit...

  2. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  3. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

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

  4. The EPSA Project Finance Mapping Tool

    Energy Technology Data Exchange (ETDEWEB)

    Hadley, Stanton W. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Chinthavali, Supriya [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2016-07-01

    The Energy Policy and Systems Analysis Office of DOE has requested a tool to compare the impact of various Federal policies on the financial viability of generation resources across the country. Policy options could include production tax credits, investment tax credits, solar renewable energy credits, tax abatement, accelerated depreciation, tax-free loans, and others. The tool would model the finances of projects in all fifty states, and possibly other geographic units like utility service territories and RTO/ISO territories. The tool would consider the facility s cost, financing, production, and revenues under different capital and market structures to determine things like levelized cost of energy, return on equity, and cost impacts on others (e.g., load-serving entities, society.) The tool would compare the cost and value of the facility to the local regional alternatives to determine how and where policy levers may provide sufficient incremental value to motivate investment. The results will be displayed through a purpose-built visualization that maps geographic variations and shows associated figures and tables.

  5. ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Safonova M. F.

    2014-09-01

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

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

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

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

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

    OpenAIRE

    Torgler, Benno

    2003-01-01

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

  8. Assessment and mapping of slope stability based on slope units: A case study in Yan’an, China

    Indian Academy of Sciences (India)

    Jianqi Zhuang; Jianbing Peng; Yonglong Xu; Qiang Xu; Xinghua Zhu; Wei Li

    2016-10-01

    Precipitation frequently triggers shallow landslides in the Loess Plateau of Shaanxi, China, resulting in loss of life, damage to gas and oil routes, and destruction of transport infrastructure and farmland. To assess the possibility of shallow landslides at different precipitation levels, a method to draw slope units and steepest slope profiles based on ARCtools and a new method for calculating slope stability areproposed. The methods were implemented in a case study conducted in Yan’an, north-west China. High resolution DEM (Digital Elevation Model) images, soil parameters from in-situ laboratory measurements and maximum depths of precipitation infiltration were used as input parameters in the method. Next,DEM and reverse DEM were employed to map 2146 slope units in the study area, based on which the steepest profiles of the slope units were constructed. Combining analysis of the water content of loess, strength of the sliding surface, its response to precipitation and the infinite slope stability equation, a newequation to calculate infinite slope stability is proposed to assess shallow landslide stability. The slope unit stability was calculated using the equation at 10-, 20-, 50- and 100-year return periods of antecedent effective precipitation. The number of slope units experiencing failure increased in response to increasing effective antecedent rainfall. These results were validated based on the occurrence of landslides in recent decades. Finally, the applicability and limitations of the model are discussed.

  9. USGS Small-scale Dataset - Global Map: 1:1,000,000-Scale Major Roads of the United States 201403 Shapefile

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing the major roads in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of...

  10. USGS Small-scale Dataset - Global Map: Cities and Towns of the United States 201403 FileGDB 10.1

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This map layer includes Global Map data showing cities and towns in the United States, Puerto Rico, and the U.S. Virgin Islands. The data are a modified version of...

  11. Geologic quadrangle maps of the United States: geology of the Casa Diablo Mountain quadrangle, California

    Science.gov (United States)

    Rinehart, C. Dean; Ross, Donald Clarence

    1957-01-01

    The Casa Diablo Mountain quadrangle was mapped in the summers of 1952 and 1953 by the U.S. Geological Survey in cooperation with the California State Division of Mines as part of a study of potential tungsten-bearing areas.

  12. Translation of Bernstein Coefficients Under an Affine Mapping of the Unit Interval

    Science.gov (United States)

    Alford, John A., II

    2012-01-01

    We derive an expression connecting the coefficients of a polynomial expanded in the Bernstein basis to the coefficients of an equivalent expansion of the polynomial under an affine mapping of the domain. The expression may be useful in the calculation of bounds for multi-variate polynomials.

  13. Map and Aerial Photo Collections in the United States: Survey of the Seventy Largest Collections.

    Science.gov (United States)

    Stevens, Stanley D.

    1981-01-01

    Data gathered from 56 libraries, agencies, and other institutions holding large collections of maps and aerial photographs are reported, including such areas as personnel, equipment, acquisitions, floor space, promotion, and use of computers. The 70 largest collections are ranked and profiled, and a sample questionnaire is provided. (FM)

  14. Why Property Tax Limitations Won't Limit Everyone's Taxes.

    Science.gov (United States)

    Picus, Larry

    Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

  15. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

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

  16. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

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

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

    Data.gov (United States)

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

  18. Mapping Investments and Published Outputs in Norovirus Research: A Systematic Analysis of Research Funded in the United States and United Kingdom During 1997-2013.

    Science.gov (United States)

    Head, Michael G; Fitchett, Joseph R; Lichtman, Amos B; Soyode, Damilola T; Harris, Jennifer N; Atun, Rifat

    2016-02-01

    Norovirus accounts for a considerable portion of the global disease burden. Mapping national or international investments relating to norovirus research is limited. We analyzed the focus and type of norovirus research funding awarded to institutions in the United States and United Kingdom during 1997-2013. Data were obtained from key public and philanthropic funders across both countries, and norovirus-related research was identified from study titles and abstracts. Included studies were further categorized by the type of scientific investigation, and awards related to vaccine, diagnostic, and therapeutic research were identified. Norovirus publication trends are also described using data from Scopus. In total, US and United Kingdom funding investment for norovirus research was £97.6 million across 349 awards; 326 awards (amount, £84.9 million) were received by US institutions, and 23 awards (£12.6 million) were received by United Kingdom institutions. Combined, £81.2 million of the funding (83.2%) was for preclinical research, and £16.4 million (16.8%) was for translational science. Investments increased from £1.7 million in 1997 to £11.8 million in 2013. Publication trends showed a consistent temporal increase from 48 in 1997 to 182 in 2013. Despite increases over time, trends in US and United Kingdom funding for norovirus research clearly demonstrate insufficient translational research and limited investment in diagnostics, therapeutics, or vaccine research. © The Author 2016. Published by Oxford University Press for the Infectious Diseases Society of America. All rights reserved. For permissions, e-mail journals.permissions@oup.com.

  19. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

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

  20. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

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

  1. New Mexico Property Tax Districts

    Data.gov (United States)

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

  2. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

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

  3. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

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

  4. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  5. Tax Area Boundaries, Assessor tax area code boundaries for the entire county, Published in 1995, 1:24000 (1in=2000ft) scale, Cochise County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Hardcopy Maps information as of 1995. It is described as...

  6. Special Taxing Districts, Various taxing areas (CORE, TIF, Renaissance), updated as boundaires change, Published in 2011, 1:1200 (1in=100ft) scale, City of Bismarck.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Hardcopy Maps information as of 2011. It is described...

  7. Geothermal Favorability Map Derived From Logistic Regression Models of the Western United States (favorabilitysurface.zip)

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — This is a surface showing relative favorability for the presence of geothermal systems in the western United States. It is an average of 12 models that correlates...

  8. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

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

  9. On green production taxes

    OpenAIRE

    Edward Calthrop

    2003-01-01

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

  10. Green tax reform and competitiveness

    OpenAIRE

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

    2000-01-01

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

  11. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  12. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

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

  13. 75 FR 9609 - Low-Income Housing Tax Credit (LIHTC) Tenant Data Collection: Responses To Advance Solicitation...

    Science.gov (United States)

    2010-03-03

    ... URBAN DEVELOPMENT Low-Income Housing Tax Credit (LIHTC) Tenant Data Collection: Responses To Advance... tax credits under section 42 of the Internal Revenue Code of 1986 (low-income housing tax credits or... 100 percent low-income unit properties are not subject to re-certification. The racial and ethnic...

  14. The Hours of Work and Family Income Response to Negative Income Tax Plans. The Impact on the Working Poor.

    Science.gov (United States)

    Tella, Alfred; And Others

    The negative income tax has been proposed as an effective means to combat poverty in the United States. This study, which is inferential in nature and a complement to ongoing field experimentation, is concerned with such questions as: (1) How will a negative income tax affect the working poor, (2) Will a negative income tax encourage some people…

  15. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

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

  16. The 2014 Update of the United States National Seismic Hazard Maps

    Science.gov (United States)

    Petersen, M. D.; Mueller, C. S.; Moschetti, M. P.; Haller, K. M.; Zeng, Y.; Harmsen, S.; Frankel, A. D.; Rezaeian, S.; Powers, P.; Field, E. H.; Boyd, O. S.; Chen, R.; Rukstales, K. S.; Wheeler, R. L.; Luco, N.; Williams, R. A.; Olson, A.

    2013-12-01

    The USGS is in the process of updating the U.S. National Seismic Hazard Maps for the lower 48 States that will be considered for inclusion in future building codes, risk assessments, and other public policy applications. These seismic hazard maps are based on our assessment of the best available science at the time of the update, and incorporate a broad range of scientific models and parameters. The maps were discussed in regional workshops held across the U.S., reviewed by our Steering Committee, and available on-line during a 45-day period for public comment. The USGS hazard maps depict earthquake ground-shaking exceedance levels for various probabilities over a 50-year time period and are based on calculations at several hundred thousand sites across the U.S. Inputs to the hazard maps are based on scientific estimates of the locations, magnitudes, and rates of earthquakes as well as ground motion models describing each earthquake's ground shaking. We model rates of earthquakes either on known faults or as seismicity-based background earthquakes that account for unknown faults and an incomplete fault inventory. Probabilities of ground shaking are calculated from ground motion models that estimate the likely shaking caused by an earthquake. Several new datasets and models have been developed since the 2008 update of the maps. For the Central and Eastern U.S. we implemented a new moment magnitude catalog and completeness estimates, updated the maximum magnitude distribution, updated and tested the smoothing algorithms for adaptive and fixed-radius methods, extended the fault model -including the sizes and rates of New Madrid Seismic Zone earthquakes, considered induced earthquakes, and included updated and new ground motion models along with a new weighting scheme. In the Intermountain West we implemented new smoothing algorithms, fault geometry for normal faults, Wasatch fault model, and fault slip rates based on models obtained by inverting geodetic and geologic

  17. Fixed point property for nonexpansive mappings and nonexpansive semigroups on the unit disk

    Directory of Open Access Journals (Sweden)

    Luis Benítez-Babilonia

    2015-06-01

    Full Text Available For closed convex subsets D of a Banach spaces, in 2009, Tomonari Suzuki [11] proved that the fixed point property (FPP for nonexpansive mappings and the FPP for nonexpansive semigroups are equivalent. In this paper some relations between the aforementioned properties for mappings and semigroups defined on D, a closed convex subset of the hyperbolic metric space (D, ρ, are studied. This work arises as a generalization to the space (D, ρ of the study made by Suzuki. Resumen. Para subconjuntos D cerrados y convexos de espacios de Banach, Tomonari Suzuki [11] demostró en 2009 que la propiedad del punto fijo (PPF para funciones no expansivas y la PPF para semigrupos de funciones no expansivas son equivalentes. En este trabajo se estudian algunas relaciones entre dichas propiedades, cuando D es un subconjunto del espacio mético (D, ρ. Este trabajo surge como una generalización al espacio (D, ρ de los resultados de Suzuki.

  18. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  19. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

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

  20. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

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

  1. THE SHARP ESTIMATE OF THE THIRD HOMOGENEOUS EXPANSION FOR A CLASS OF STARLIKE MAPPINGS OF ORDER α ON THE UNIT POLYDISK IN Cn

    Institute of Scientific and Technical Information of China (English)

    Liu Xiaosong; Liu Taishun

    2012-01-01

    In this article,first,a sufficient condition for a starlike mapping of order α f(x) defined on the unit ball in a complex Banach space is given. Second,the sharp estimate of the third homogeneous expansion for f is established as well,where f(z) =(f1(z),f2(z),…,fn(z))' is a starlike mapping of order α or a normalized biholomorphic starlike mapping defined on the unit polydisk in Cn,and D2fk(0)(z2)/2 =zk(nΣl=1 aklzl),k =1,2,…,n,here,akl =1/2!(6)2fk(0)/(6)zk(6)zl,k,l==1,2,…,n.Our result states that the Bieberbach conjecture in several complex variables (the case of the third homogeneous expansion for starlike mappings of order α and biholomorphic starlike mappings) is partly proved.

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

    NARCIS (Netherlands)

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

    2005-01-01

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

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

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

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

  4. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

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

  5. Export Taxes under Bertrand Duopoly

    OpenAIRE

    Clarke, Roger; Collie, David R.

    2006-01-01

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

  6. Public willingness to pay for a US carbon tax and preferences for spending the revenue

    Science.gov (United States)

    Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

    2017-09-01

    We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

  7. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Trieu Mai, Wesley Cole, Eric Lantz, Cara Marcy, and Benjamin Sigrin

    2016-02-01

    The report examines the impacts of the tax credit extensions under two distinct natural gas price futures, as the price of natural gas has been a key factor influencing the economic competitiveness of new renewable energy development. The analysis finds that, in both natural gas price cases, tax credit extensions can spur renewable capacity investments at least through the early 2020s, and can help lower CO2 emissions from the U.S. electricity system. Federal tax credits for renewable energy, particularly the wind production tax credit (PTC) and the solar investment tax credit (ITC), have offered financial incentives for renewable energy deployment over the last two decades in the United States. In December 2015, the wind and solar tax credits were extended by five years from their prior scheduled expiration dates, but ramp down in tax credit value during the latter years of the five-year period.

  8. Risk-Targeted versus Current Seismic Design Maps for the Conterminous United States

    Science.gov (United States)

    Luco, Nicolas; Ellingwood, Bruce R.; Hamburger, Ronald O.; Hooper, John D.; Kimball, Jeffrey K.; Kircher, Charles A.

    2007-01-01

    The probabilistic portions of the seismic design maps in the NEHRP Provisions (FEMA, 2003/2000/1997), and in the International Building Code (ICC, 2006/2003/2000) and ASCE Standard 7-05 (ASCE, 2005a), provide ground motion values from the USGS that have a 2% probability of being exceeded in 50 years. Under the assumption that the capacity against collapse of structures designed for these "uniformhazard" ground motions is equal to, without uncertainty, the corresponding mapped value at the location of the structure, the probability of its collapse in 50 years is also uniform. This is not the case however, when it is recognized that there is, in fact, uncertainty in the structural capacity. In that case, siteto-site variability in the shape of ground motion hazard curves results in a lack of uniformity. This paper explains the basis for proposed adjustments to the uniform-hazard portions of the seismic design maps currently in the NEHRP Provisions that result in uniform estimated collapse probability. For seismic design of nuclear facilities, analogous but specialized adjustments have recently been defined in ASCE Standard 43-05 (ASCE, 2005b). In support of the 2009 update of the NEHRP Provisions currently being conducted by the Building Seismic Safety Council (BSSC), herein we provide examples of the adjusted ground motions for a selected target collapse probability (or target risk). Relative to the probabilistic MCE ground motions currently in the NEHRP Provisions, the risk-targeted ground motions for design are smaller (by as much as about 30%) in the New Madrid Seismic Zone, near Charleston, South Carolina, and in the coastal region of Oregon, with relatively little (<15%) change almost everywhere else in the conterminous U.S.

  9. Forest resources of the United States, 2002: mapping the renewable resource planning act data

    Science.gov (United States)

    Cassandra M. Kurtz; Daniel J. Kaisershot; Dale D. Gormanson; Jeffery S. Wazenegger

    2009-01-01

    Forest Inventory and Analysis (FIA), a national program of the Forest Service, U.S. Department of Agriculture conducts and maintains comprehensive inventories of the forest resources in the United States. The Forest and Rangeland Renewable Resources Planning Act (RPA) of 1974 mandates a comprehensive assessment of past trends, current status, and the future potential...

  10. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

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

  11. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

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

  12. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

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

  13. Hierarchical Object-Based Mapping of Riverscape Units and in-Stream Mesohabitats Using LiDAR and VHR Imagery

    Directory of Open Access Journals (Sweden)

    Luca Demarchi

    2016-01-01

    Full Text Available In this paper, we present a new, semi-automated methodology for mapping hydromorphological indicators of rivers at a regional scale using multisource remote sensing (RS data. This novel approach is based on the integration of spectral and topographic information within a multilevel, geographic, object-based image analysis (GEOBIA. Different segmentation levels were generated based on the two sources of Remote Sensing (RS data, namely very-high spatial resolution, near-infrared imagery (VHR and high-resolution LiDAR topography. At each level, different input object features were tested with Machine Learning classifiers for mapping riverscape units and in-stream mesohabitats. The GEOBIA approach proved to be a powerful tool for analyzing the river system at different levels of detail and for coupling spectral and topographic datasets, allowing for the delineation of the natural fluvial corridor with its primary riverscape units (e.g., water channel, unvegetated sediment bars, riparian densely-vegetated units, etc. and in-stream mesohabitats with a high level of accuracy, respectively of K = 0.91 and K = 0.83. This method is flexible and can be adapted to different sources of data, with the potential to be implemented at regional scales in the future. The analyzed dataset, composed of VHR imagery and LiDAR data, is nowadays increasingly available at larger scales, notably through European Member States. At the same time, this methodology provides a tool for monitoring and characterizing the hydromorphological status of river systems continuously along the entire channel network and coherently through time, opening novel and significant perspectives to river science and management, notably for planning and targeting actions.

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

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

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

  15. Geologic map of Oldonyo Lengai (Oldoinyo Lengai) Volcano and surroundings, Arusha Region, United Republic of Tanzania

    Science.gov (United States)

    Sherrod, David R.; Magigita, Masota M.; Kwelwa, Shimba

    2013-01-01

    The geology of Oldonyo Lengai volcano and the southernmost Lake Natron basin, Tanzania, is presented on this geologic map at scale 1:50,000. The map sheet can be downloaded in pdf format for online viewing or ready to print (48 inches by 36 inches). A 65-page explanatory pamphlet describes the geologic history of the area. Its goal is to place the new findings into the framework of previous investigations while highlighting gaps in knowledge. In this way questions are raised and challenges proposed to future workers. The southernmost Lake Natron basin is located along the East African rift zone in northern Tanzania. Exposed strata provide a history of volcanism, sedimentation, and faulting that spans 2 million years. It is here where Oldonyo Lengai, Tanzania’s most active volcano of the past several thousand years, built its edifice. Six new radiometric ages, by the 40Ar/39Ar method, and 48 new geochemical analyses from Oldonyo Lengai and surrounding volcanic features deepen our understanding of the area. Those who prefer the convenience and access offered by Geographic Information Systems (GIS) may download an electronic database, suitable for most GIS software applications. The GIS database is in a Transverse Mercator projection, zone 36, New (1960) Arc datum. The database includes layers for hypsography (topography), hydrography, and infrastructure such as roads and trails.

  16. Hydrogeologic unit map of the Piedmont and Blue Ridge provinces of North Carolina

    Science.gov (United States)

    Daniel, Charles C.; Payne, R.A.

    1990-01-01

    The numerous geologic formations and rock types in the Piedmont and Blue Ridge provinces of North Carolina have been grouped into 21 hydrogeologic units on the basis of their water-bearing potential as determined from rock origin, composition, and texture. All major classes of rocks--metamorphic, igneous, and sedimentary--are present, although metamorphic rocks are the most abundant. The origin of the hydrogeologic units is indicated by the rock class or subclass (metaigneous, metavolanic, or metasedimentary). The composition of the igneous, metaigneous, and metavolcanic rocks is designated as felsic, intermediate, or mafic except for the addition in the metavolcanic group of epiclastic rocks and compositionally undifferentiated rocks. Composition is the controlling attribute in the classification of the metasedimentary units of gneiss (mafic or felsic), marble, quartzite. The other metasediments are designated primarily on the basis of texture (grain size, degree of metamorphism, and development of foliation). Sedimentary rocks occur in the Piedmont in several downfaulted basins. A computerized data file containing records from more than 6,200 wells was analyzed to determine average well yields in each of the 21 units. The well yields were adjusted to an average well depth of 154 feet and an average diameter of 6 inches, the average of all wells in the data set, to remove the variation in well yield attributed to differences in depth and diameter. Average yields range from a high of 23.6 gallons per minute for schist to a low 11.6 gallons per minute for sedimentary rocks of Triassic age.

  17. Setting the property tax base: Some methodological issues, practice in Serbia and the results

    Directory of Open Access Journals (Sweden)

    Vasiljević Dušan

    2016-01-01

    Full Text Available Since the beginning of decentralization of responsibility for administration of the property tax in Serbia in 2006, this tax has significantly gained in importance for the budgets of local governments. While the first steps towards decentralization of property tax were aimed at broadening the tax base, the latest amendments to the Law on Property Tax make significant steps to introduce modern model of determining the tax base, as a particularly complex and important element of administering this tax from the standpoint of tax equity and revenue generation. In this paper we discuss different approaches to determining the property tax base and their implications. Then we review the current legal framework for determining the property tax base in Serbia. We find positive developments in terms of narrowing application of the dual model of determining the tax base that treated differently physical and legal persons. In the quantitative segment of this research, we use a robust database of local governments' ordinances setting the key elements for determining the property tax in 138 of the total 145 local government units in the country in 2014 and 2015 to apply analyses of the coefficient of variation of individual values of the average prices of different categories of immovable properties in different zones. Then we compare values determined for the year of 2015 with those set for 2014. Based on that research, we find relatively good performance of the current system of taxation of residential buildings but also identify existence of impermissible inconsistencies in determining the property tax base in the case of land (agriculture, forest and construction land, which undermines the principle of tax equity and limits the revenue potential of the property tax.

  18. Mapping marginal croplands suitable for cellulosic feedstock crops in the Great Plains, United States

    Science.gov (United States)

    Gu, Yingxin; Wylie, Bruce K.

    2016-01-01

    Growing cellulosic feedstock crops (e.g., switchgrass) for biofuel is more environmentally sustainable than corn-based ethanol. Specifically, this practice can reduce soil erosion and water quality impairment from pesticides and fertilizer, improve ecosystem services and sustainability (e.g., serve as carbon sinks), and minimize impacts on global food supplies. The main goal of this study was to identify high-risk marginal croplands that are potentially suitable for growing cellulosic feedstock crops (e.g., switchgrass) in the US Great Plains (GP). Satellite-derived growing season Normalized Difference Vegetation Index, a switchgrass biomass productivity map obtained from a previous study, US Geological Survey (USGS) irrigation and crop masks, and US Department of Agriculture (USDA) crop indemnity maps for the GP were used in this study. Our hypothesis was that croplands with relatively low crop yield but high productivity potential for switchgrass may be suitable for converting to switchgrass. Areas with relatively low crop indemnity (crop indemnity failures. Results show that approximately 650 000 ha of marginal croplands in the GP are potentially suitable for switchgrass development. The total estimated switchgrass biomass productivity gain from these suitable areas is about 5.9 million metric tons. Switchgrass can be cultivated in either lowland or upland regions in the GP depending on the local soil and environmental conditions. This study improves our understanding of ecosystem services and the sustainability of cropland systems in the GP. Results from this study provide useful information to land managers for making informed decisions regarding switchgrass development in the GP.

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

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  20. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

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

  1. Visual Mapping of Sedimentary Facies Can Yield Accurate And Geomorphically Meaningful Results at Morphological Unit to River Segment Scales

    Science.gov (United States)

    Pasternack, G. B.; Wyrick, J. R.; Jackson, J. R.

    2014-12-01

    Long practiced in fisheries, visual substrate mapping of coarse-bedded rivers is eschewed by geomorphologists for inaccuracy and limited sizing data. Geomorphologists perform time-consuming measurements of surficial grains, with the few locations precluding spatially explicit mapping and analysis of sediment facies. Remote sensing works for bare land, but not vegetated or subaqueous sediments. As visual systems apply the log2 Wentworth scale made for sieving, they suffer from human inability to readily discern those classes. We hypothesized that size classes centered on the PDF of the anticipated sediment size distribution would enable field crews to accurately (i) identify presence/absence of each class in a facies patch and (ii) estimate the relative amount of each class to within 10%. We first tested 6 people using 14 measured samples with different mixtures. Next, we carried out facies mapping for ~ 37 km of the lower Yuba River in California. Finally, we tested the resulting data to see if it produced statistically significant hydraulic-sedimentary-geomorphic results. Presence/absence performance error was 0-4% for four people, 13% for one person, and 33% for one person. The last person was excluded from further effort. For the abundance estimation performance error was 1% for one person, 7-12% for three people, and 33% for one person. This last person was further trained and re-tested. We found that the samples easiest to visually quantify were unimodal and bimodal, while those most difficult had nearly equal amounts of each size. This confirms psychological studies showing that humans have a more difficult time quantifying abundances of subgroups when confronted with well-mixed groups. In the Yuba, mean grain size decreased downstream, as is typical for an alluvial river. When averaged by reach, mean grain size and bed slope were correlated with an r2 of 0.95. At the morphological unit (MU) scale, eight in-channel bed MU types had an r2 of 0.90 between mean

  2. Government Districts, Other - Montana Administrative Boundary Web Mapping Service

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — Montana Administrative Boundaries Map Service includes the following boundaries: State, County, Incorporated City/Town, Reservation, School Districts, Tax Increment...

  3. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  4. First-year impact of the 1989 California cigarette tax increase on cigarette consumption.

    Science.gov (United States)

    Flewelling, R L; Kenney, E; Elder, J P; Pierce, J; Johnson, M; Bal, D G

    1992-06-01

    We employed a time series design to evaluate the impact of the 1989 California cigarette tax increase on cigarette consumption in California. Adult per capita consumption data from 1980 to 1990 were analyzed for California and the United States. Trend data indicated a sharp drop in California cigarette consumption coincident with the tax increase. Time-series regression analyses support this observation, and suggest that a 5% to 7% decline in consumption is attributable to the tax increase.

  5. Municipalities as the subjects of tax administration in the Republic of Lithuania.

    Directory of Open Access Journals (Sweden)

    Bronius Sudavicius

    2017-01-01

    Full Text Available УДК 342.5+347.73The subject. Article deals with problem of the participation of the municipalities in tax administration in the Republic of Lithuania.The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of LithuaniaThe methodology of the research includes the analysis of Constitution and legislation of Republic of Lithuania, system analysis, logical-analytical method.Results, scope of it’s application. The existence of a unified state tax system, does not mean that the administrative-territorial unit (municipality do not possess certain powers upon the introduction of taxes and (or in the regulation of their collection. So, municipalities obtain part of the revenue by taxes, which rates are established by the councils of municipalities, not exceeding statutory dimensions, etc. Participation of municipalities in tax administration bases on the provisions of the Constitution on the law of the administrative territorial units to self-government and to have their own budget.Elements of centralization and decentralization, based on the recognition of the single state tax system, are combined in Lithuania in the determination of tax competence.The tax legislation of the Republic of Lithuania almost does not provide for local governments to participate in the tax collection process or in monitoring their collection.Tax laws provide the right to local authorities to refine (adjust the individual elements of taxes, although the establishment of these elements remain the exclusive right of bodies of the state (central authorities. Besides, local authorities have the right to establishment and the provision of common and individual tax benefits, the right to use the incomes received in the form of taxes, etc.Conclusions. Local authorities are involved in the process of tax regulation and possess a certain autonomy in this area – the Council of the municipality has the right to adjust tax

  6. Mapping grasslands suitable for cellulosic biofuels in the Greater Platte River Basin, United States

    Science.gov (United States)

    Wylie, Bruce K.; Gu, Yingxin

    2012-01-01

    Biofuels are an important component in the development of alternative energy supplies, which is needed to achieve national energy independence and security in the United States. The most common biofuel product today in the United States is corn-based ethanol; however, its development is limited because of concerns about global food shortages, livestock and food price increases, and water demand increases for irrigation and ethanol production. Corn-based ethanol also potentially contributes to soil erosion, and pesticides and fertilizers affect water quality. Studies indicate that future potential production of cellulosic ethanol is likely to be much greater than grain- or starch-based ethanol. As a result, economics and policy incentives could, in the near future, encourage expansion of cellulosic biofuels production from grasses, forest woody biomass, and agricultural and municipal wastes. If production expands, cultivation of cellulosic feedstock crops, such as switchgrass (Panicum virgatum L.) and miscanthus (Miscanthus species), is expected to increase dramatically. The main objective of this study is to identify grasslands in the Great Plains that are potentially suitable for cellulosic feedstock (such as switchgrass) production. Producing ethanol from noncropland holdings (such as grassland) will minimize the effects of biofuel developments on global food supplies. Our pilot study area is the Greater Platte River Basin, which includes a broad range of plant productivity from semiarid grasslands in the west to the fertile corn belt in the east. The Greater Platte River Basin was the subject of related U.S. Geological Survey (USGS) integrated research projects.

  7. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

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

  8. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

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

  9. Hydrothermal alteration maps of the central and southern Basin and Range province of the United States compiled from Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) data

    Science.gov (United States)

    Mars, John L.

    2013-01-01

    Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) data and Interactive Data Language (IDL) logical operator algorithms were used to map hydrothermally altered rocks in the central and southern parts of the Basin and Range province of the United States. The hydrothermally altered rocks mapped in this study include (1) hydrothermal silica-rich rocks (hydrous quartz, chalcedony, opal, and amorphous silica), (2) propylitic rocks (calcite-dolomite and epidote-chlorite mapped as separate mineral groups), (3) argillic rocks (alunite-pyrophyllite-kaolinite), and (4) phyllic rocks (sericite-muscovite). A series of hydrothermal alteration maps, which identify the potential locations of hydrothermal silica-rich, propylitic, argillic, and phyllic rocks on Landsat Thematic Mapper (TM) band 7 orthorectified images, and geographic information systems shape files of hydrothermal alteration units are provided in this study.

  10. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

    Full Text Available The study attempts to find the impact of foreign direct investment on tax revenue in Pakistan. Foreign direct investment and gross domestic product per person employed are used as independent variables and tax revenue is taken as dependent variable. Augmented Dickey Fuller, Phillips-Perron, Ng-Perron and Zivot-Andrews unit root tests are applied to find the level of integration in the time series. Auto-Regressive Distributive Lag and its error correction model are applied to find long run and short run relationships. The study finds the long run and short run relationships in the model. Foreign direct investment and gross domestic product per person employed have positive and significant impact on tax revenue. So, the study concludes the positive contribution of foreign direct investment in tax revenue in Pakistan.

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

    Science.gov (United States)

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

    2008-07-01

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

  12. Mapping the potential distribution of the invasive Red Shiner, Cyprinella lutrensis (Teleostei: Cyprinidae) across waterways of the conterminous United States

    Science.gov (United States)

    Poulos, Helen M.; Chernoff, Barry; Fuller, Pam L.; Butman, David

    2012-01-01

    Predicting the future spread of non-native aquatic species continues to be a high priority for natural resource managers striving to maintain biodiversity and ecosystem function. Modeling the potential distributions of alien aquatic species through spatially explicit mapping is an increasingly important tool for risk assessment and prediction. Habitat modeling also facilitates the identification of key environmental variables influencing species distributions. We modeled the potential distribution of an aggressive invasive minnow, the red shiner (Cyprinella lutrensis), in waterways of the conterminous United States using maximum entropy (Maxent). We used inventory records from the USGS Nonindigenous Aquatic Species Database, native records for C. lutrensis from museum collections, and a geographic information system of 20 raster climatic and environmental variables to produce a map of potential red shiner habitat. Summer climatic variables were the most important environmental predictors of C. lutrensis distribution, which was consistent with the high temperature tolerance of this species. Results from this study provide insights into the locations and environmental conditions in the US that are susceptible to red shiner invasion.

  13. The RCCM 2009 Survey: Mapping Doctoral and Postdoctoral CAM Research in the United Kingdom

    Directory of Open Access Journals (Sweden)

    Nicola Robinson

    2011-01-01

    Full Text Available Complementary and Alternative Medicine (CAM is widely available in the UK and used frequently by the public, but there is little high quality research to sustain its continued use and potential integration into the NHS. There is, therefore, a need to develop rigorous research in this area. One essential way forward is to train and develop more CAM researchers so that we can enhance academic capacity and provide the evidence upon which to base strategic healthcare decisions. This UK survey identified 80 research active postgraduates registered for MPhils/PhDs in 21 universities and were either current students or had completed their postgraduate degree during the recent UK Research Assessment Exercise (RAE 2001–2008. The single largest postgraduate degree funder was the university where the students registered (26/80. Thirty-two projects involved randomized controlled trials and 33 used qualitative research methods. The UK RAE also indicates a significant growth of postdoctoral and tenured research activity over this period (in 2001 there were three full time equivalents; in 2008 there were 15.5 with a considerable improvement in research quality. This mapping exercise suggests that considerable effort is currently being invested in developing UK CAM research capacity and thus inform decision making in this area. However, in comparative international terms UK funding is very limited. As in the USA and Australia, a centralized and strategic approach by the National Institute of Health Research to this currently uncoordinated and underfunded activity may benefit CAM research in the UK.

  14. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

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

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

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

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

  16. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

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

    1997-01-01

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

  17. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

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

  18. Remote sensing application for property tax evaluation

    Science.gov (United States)

    Jain, Sadhana

    2008-02-01

    This paper presents a study for linking remotely sensed data with property tax related issues. First, it discusses the key attributes required for property taxation and evaluates the capabilities of remote sensing technology to measure these attributes accurately at parcel level. Next, it presents a detailed case study of six representative wards of different characteristics in Dehradun, India, that illustrates how measurements of several of these attributes supported by field survey can be combined to address the issues related to property taxation. Information derived for various factors quantifies the property taxation contributed by an average dwelling unit of the different income groups. Results show that the property tax calculated in different wards varies between 55% for the high-income group, 32% for the middle-income group, 12% for the low-income group and 1% for squatter units. The study concludes that higher spatial resolution satellite data and integrates social survey helps to assess the socio-economic status of the population for tax contribution purposes.

  19. Modeling and mapping the probability of occurrence of invasive wild pigs across the contiguous United States.

    Directory of Open Access Journals (Sweden)

    Meredith L McClure

    Full Text Available Wild pigs (Sus scrofa, also known as wild swine, feral pigs, or feral hogs, are one of the most widespread and successful invasive species around the world. Wild pigs have been linked to extensive and costly agricultural damage and present a serious threat to plant and animal communities due to their rooting behavior and omnivorous diet. We modeled the current distribution of wild pigs in the United States to better understand the physiological and ecological factors that may determine their invasive potential and to guide future study and eradication efforts. Using national-scale wild pig occurrence data reported between 1982 and 2012 by wildlife management professionals, we estimated the probability of wild pig occurrence across the United States using a logistic discrimination function and environmental covariates hypothesized to influence the distribution of the species. Our results suggest the distribution of wild pigs in the U.S. was most strongly limited by cold temperatures and availability of water, and that they were most likely to occur where potential home ranges had higher habitat heterogeneity, providing access to multiple key resources including water, forage, and cover. High probability of occurrence was also associated with frequent high temperatures, up to a high threshold. However, this pattern is driven by pigs' historic distribution in warm climates of the southern U.S. Further study of pigs' ability to persist in cold northern climates is needed to better understand whether low temperatures actually limit their distribution. Our model highlights areas at risk of invasion as those with habitat conditions similar to those found in pigs' current range that are also near current populations. This study provides a macro-scale approach to generalist species distribution modeling that is applicable to other generalist and invasive species.

  20. Mapping and Assessment of the United States Ocean Wave Energy Resource

    Energy Technology Data Exchange (ETDEWEB)

    Jacobson, Paul T; Hagerman, George; Scott, George

    2011-12-01

    This project estimates the naturally available and technically recoverable U.S. wave energy resources, using a 51-month Wavewatch III hindcast database developed especially for this study by National Oceanographic and Atmospheric Administration's (NOAA's) National Centers for Environmental Prediction. For total resource estimation, wave power density in terms of kilowatts per meter is aggregated across a unit diameter circle. This approach is fully consistent with accepted global practice and includes the resource made available by the lateral transfer of wave energy along wave crests, which enables wave diffraction to substantially reestablish wave power densities within a few kilometers of a linear array, even for fixed terminator devices. The total available wave energy resource along the U.S. continental shelf edge, based on accumulating unit circle wave power densities, is estimated to be 2,640 TWh/yr, broken down as follows: 590 TWh/yr for the West Coast, 240 TWh/yr for the East Coast, 80 TWh/yr for the Gulf of Mexico, 1570 TWh/yr for Alaska, 130 TWh/yr for Hawaii, and 30 TWh/yr for Puerto Rico. The total recoverable wave energy resource, as constrained by an array capacity packing density of 15 megawatts per kilometer of coastline, with a 100-fold operating range between threshold and maximum operating conditions in terms of input wave power density available to such arrays, yields a total recoverable resource along the U.S. continental shelf edge of 1,170 TWh/yr, broken down as follows: 250 TWh/yr for the West Coast, 160 TWh/yr for the East Coast, 60 TWh/yr for the Gulf of Mexico, 620 TWh/yr for Alaska, 80 TWh/yr for Hawaii, and 20 TWh/yr for Puerto Rico.

  1. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

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

  2. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

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

  3. Resonating, Rejecting, Reinterpreting: Mapping the Stabilization Discourse in the United Nations Security Council, 2000–14

    Directory of Open Access Journals (Sweden)

    David Curran

    2015-10-01

    Full Text Available This article charts the evolution of the conceptualisation of stabilization in the UN Security Council (UNSC during the period 2001–2014. UNSC open meetings provide an important dataset for a critical review of stabilization discourse and an opportunity to chart the positions of permanent Members, rotating Members and the UN Secretariat towards this concept. This article is the first to conduct an analysis of this material to map the evolution of stabilization in this critical chamber of the UN. This dataset of official statements will be complemented by a review of open source reporting on UNSC meetings and national stabilization doctrines of the ‘P3’ – France, the UK and the US. These countries have developed national stabilization doctrines predominantly to deal with cross-governmental approaches to counterinsurgency operations conducted during the 2000s. The article therefore presents a genealogy of the concept of stabilization in the UNSC to help understand implications for its future development in this multilateral setting. This article begins by examining efforts by the P3 to ‘upload’ their conceptualisations of stabilization into UN intervention frameworks. Secondly, the article uses a content analysis of UNSC debates during 2000–2014 to explore the extent to which the conceptualisation of stabilization resonated with other Council members, were rejected in specific contexts or in general, or were re-interpreted by member states to suit alternative security agendas and interests. Therefore, the article not only examines the UNSC debates surrounding existing UN ‘stabilization operations’ (MONUSCO, MINUSTAH, MINUSCA, MINUSMA, which could be regarded as evidence that this ‘western’ concept has resonated with other UNSC members and relevant UN agencies, but also documents the appearance of stabilization in other contexts too. The article opens new avenues of research into concepts of stabilization within the UN, and

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

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

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

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

    Data.gov (United States)

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

  6. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

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

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

  7. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

  8. Korea's 2015 cigarette tax increases.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2016-03-01

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

  9. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

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

  10. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

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

  11. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  12. The HTLV-1 Tax interactome

    Directory of Open Access Journals (Sweden)

    Kettmann Richard

    2008-08-01

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

  13. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

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

  14. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  15. Tax cooperation among member states of European Union and Directive on administrative cooperation in the field of taxation

    Directory of Open Access Journals (Sweden)

    Josimovski Aleksandar G.

    2013-01-01

    Full Text Available Countries have possibility to choose between several alternatives for cooperation in international tax matters at global level. They can decide not to cooperate or provide some form of tax cooperation. Because of harmful tax competition among countries and efforts of international organizations, all countries in the world are oblidged to comply with one of multiple alternatives for tax cooperation. Situation in European Union (hereinafter EU is specific. EU is not country or classic international organization. By the reason of its successful functioning, EU has need for tax cooperation. EU has attempted to harmonise tax policies of member states, but member states did not approve that. Only indirect taxes are harmonized on EU level, direct taxes are harmonized only to the point necessarily for functioning of single market. That is why tax cooperation instruments are so important. Object of this paper are procedures and measures, stipulated by the most important instrument in the field of tax cooperation enacted by institutions of EU, its development and status in international tax law. Regulatives and directives in field of tax cooperation in the EU are 'pioneers' in tax matters. EU instruments provide standards which are subsequently accepted by several international organizations - Organisation for Economic Co-operation and Development (OECD and United Nations (UN. Our purpose is to present positive and negative aspects of tax cooperation in the EU. In time of crisis efficient tax cooperation provides higher revenues for the member states, on the other hand, taxpayers and tax administrations have increased expenses as result of tax cooperation which are not fairly distributed.

  16. Mapping Antimicrobial Stewardship in Undergraduate Medical, Dental, Pharmacy, Nursing and Veterinary Education in the United Kingdom.

    Directory of Open Access Journals (Sweden)

    Enrique Castro-Sánchez

    Full Text Available To investigate the teaching of antimicrobial stewardship (AS in undergraduate healthcare educational degree programmes in the United Kingdom (UK.Cross-sectional survey of undergraduate programmes in human and veterinary medicine, dentistry, pharmacy and nursing in the UK. The main outcome measures included prevalence of AS teaching; stewardship principles taught; estimated hours apportioned; mode of content delivery and teaching strategies; evaluation methodologies; and frequency of multidisciplinary learning.80% (112/140 of programmes responded adequately. The majority of programmes teach AS principles (88/109, 80.7%. 'Adopting necessary infection prevention and control precautions' was the most frequently taught principle (83/88, 94.3%, followed by 'timely collection of microbiological samples for microscopy, culture and sensitivity' (73/88, 82.9% and 'minimisation of unnecessary antimicrobial prescribing' (72/88, 81.8%. The 'use of intravenous administration only to patients who are severely ill, or unable to tolerate oral treatment' was reported in ~50% of courses. Only 32/88 (36.3% programmes included all recommended principles.Antimicrobial stewardship principles are included in most undergraduate healthcare and veterinary degree programmes in the UK. However, future professionals responsible for using antimicrobials receive disparate education. Education may be boosted by standardisation and strengthening of less frequently discussed principles.

  17. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

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

  18. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

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

  19. Mapping the solid-state properties of crystalline lysozyme during pharmaceutical unit-operations.

    Science.gov (United States)

    Mohammad, Mohammad Amin; Grimsey, Ian M; Forbes, Robert T

    2015-10-10

    Bulk crystallisation of protein therapeutic molecules towards their controlled drug delivery is of interest to the biopharmaceutical industry. The complexity of biotherapeutic molecules is likely to lead to complex material properties of crystals in the solid state and to complex transitions. This complexity is explored using batch crystallised lysozyme as a model. The effects of drying and milling on the solid-state transformations of lysozyme crystals were monitored using differential scanning calorimetry (DSC), X-ray powder diffraction (XRPD), FT-Raman, and enzymatic assay. XRPD was used to characterise crystallinity and these data supported those of crystalline lysozyme which gave a distinctive DSC thermogram. The apparent denaturation temperature (Tm) of the amorphous lysozyme was ∼201 °C, while the Tm of the crystalline form was ∼187 °C. Raman spectra supported a more α-helix rich structure of crystalline lysozyme. This structure is consistent with reduced cooperative unit sizes compared to the amorphous lysozyme and is consistent with a reduction in the Tm of the crystalline form. Evidence was obtained that milling also induced denaturation in the solid-state, with the denatured lysozyme showing no thermal transition. The denaturation of the crystalline lysozyme occurred mainly through its amorphous form. Interestingly, the mechanical denaturation of lysozyme did not affect its biological activity on dissolution. Lysozyme crystals on drying did not become amorphous, while milling-time played a crucial role in the crystalline-amorphous-denatured transformations of lysozyme crystals. DSC is shown to be a key tool to monitor quantitatively these transformations.

  20. On growth and covering theorems of quasi-convex mappings in the unit ball of a complex Banach space

    Institute of Scientific and Technical Information of China (English)

    张文俊; 刘太顺

    2002-01-01

    A class of biholomorphic mappings named "quasi-convex mapping" is introduced in the unitball of a complex Banach space. It is proved that this class of mappings is a proper subset of the class ofstarlike mappings and contains the class of convex mappings properly, and it has the same growth and coveringtheorems as the convex mappings. Furthermore, when the Banach space is confined to Cn, the "quasi-convexmapping" is exactly the "quasi-convex mapping of type A" introduced by K. A. Roper and T. J. Suffridge.

  1. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

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

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

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

  3. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

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

  4. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

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

    2000-01-01

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

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

    Science.gov (United States)

    Brandly, Mark L.

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

  6. Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525

    Science.gov (United States)

    Samwick, Andrew A.

    2012-01-01

    Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

  7. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of income tax in foreign currency. 301....6316-1 Payment of income tax in foreign currency. Subject to the provisions of §§ 301.6316-3 to 301... citizen of the United States in nonconvertible foreign currency may be paid in such currency— (a) For...

  8. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Foreign tax credit allowed to shareholders. 1....853-1 Foreign tax credit allowed to shareholders. (a) In general. Under section 853, a regulated... convention to which the United States is a party. If an election is made, the shareholders of the...

  9. 77 FR 44063 - Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement

    Science.gov (United States)

    2012-07-26

    ... Federal Acquisition Regulations; DARPA-New Mexico Tax Agreement AGENCIES: Department of Defense (DoD... Regulation (FAR) to add the United States Defense Advanced Research Projects Agency (DARPA) to the list of agencies that have entered into separate tax agreements with the State of New Mexico (NM). The DARPA-NM...

  10. A Roundup of State and Local Tax Developments. Financing Higher Education.

    Science.gov (United States)

    Southern Regional Education Board, Atlanta, GA.

    State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

  11. Tax Exportability in Tourism Market

    Directory of Open Access Journals (Sweden)

    Mohammad Mohebi

    2011-01-01

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

  12. Assssment and Mapping of the Riverine Hydrokinetic Resource in the Continental United States

    Energy Technology Data Exchange (ETDEWEB)

    Jacobson, Paul T. [Electric Power Research Institute; Ravens, Thomas M. [University of Alaska Anchorage; Cunningham, Keith W. [University of Alaska Fairbanks; Scott, George [National Renewable Energy Laboratory

    2012-12-14

    The U.S. Department of Energy (DOE) funded the Electric Power Research Institute and its collaborative partners, University of Alaska ? Anchorage, University of Alaska ? Fairbanks, and the National Renewable Energy Laboratory, to provide an assessment of the riverine hydrokinetic resource in the continental United States. The assessment benefited from input obtained during two workshops attended by individuals with relevant expertise and from a National Research Council panel commissioned by DOE to provide guidance to this and other concurrent, DOE-funded assessments of water based renewable energy. These sources of expertise provided valuable advice regarding data sources and assessment methodology. The assessment of the hydrokinetic resource in the 48 contiguous states is derived from spatially-explicit data contained in NHDPlus ?a GIS-based database containing river segment-specific information on discharge characteristics and channel slope. 71,398 river segments with mean annual flow greater than 1,000 cubic feet per second (cfs) mean discharge were included in the assessment. Segments with discharge less than 1,000 cfs were dropped from the assessment, as were river segments with hydroelectric dams. The results for the theoretical and technical resource in the 48 contiguous states were found to be relatively insensitive to the cutoff chosen. Raising the cutoff to 1,500 cfs had no effect on estimate of the technically recoverable resource, and the theoretical resource was reduced by 5.3%. The segment-specific theoretical resource was estimated from these data using the standard hydrological engineering equation that relates theoretical hydraulic power (Pth, Watts) to discharge (Q, m3 s-1) and hydraulic head or change in elevation (??, m) over the length of the segment, where ? is the specific weight of water (9800 N m-3): ??? = ? ? ?? For Alaska, which is not encompassed by NPDPlus, hydraulic head and discharge data were manually obtained from Idaho National

  13. The Design and Realization of Management System for Parcel Land Tax Source in Ji′nan%济南市宗地税源管理系统的设计与实现

    Institute of Scientific and Technical Information of China (English)

    吴闯; 蔡永宁; 梁勇

    2015-01-01

    Tax Administration levied against asymmetric information , taxpayer concealed , inaccurate registration in-formation and other land parcel tax source management-related problems,we developed Web GIS technology based tax administration system that can efficiently handle data parcel tax the main data sector tax collection information and map -ping unit geospatial data and other information ,to achieve the integration of updated data ,the formation of a "duty to con-trol information than doubtful verification ,dynamic monitoring" of tax management mechanism .Practice has proved that the system is effective management of the parcel tax source ,the system works well for the economic and social develop-ment played an important role .%针对税收管理中征纳双方信息不对称、纳税人瞒报、土地的登记信息不准确等宗地税源管理相关问题,本文研发了基于Web GIS技术的税收管理系统,可以高效处理宗地数据、税务部门的税收征管信息和测绘单位的地理空间信息数据等主要的数据,实现了数据的整合更新,形成了"以地控税、信息比对、疑点核实、动态监控 "的税收管理机制. 实践证明,该系统有效管理了宗地税源,系统运行良好,为经济社会发展发挥了重要作用.

  14. Supply Chain-based Solution to Prevent Fuel Tax Evasion

    Energy Technology Data Exchange (ETDEWEB)

    Franzese, Oscar [ORNL; Capps, Gary J [ORNL; Daugherty, Michael [United States Department of Transportation (USDOT), Federal Highway Administration (FHWA); Siekmann, Adam [ORNL; Lascurain, Mary Beth [ORNL; Barker, Alan M [ORNL

    2016-01-01

    The primary source of funding for the United States transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between $1 billion per year, or approximately 25% of the total tax collected. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers customers. This paper presents a system developed by the Oak Ridge National Laboratory for the Federal Highway Administration which has the potential to reduce or eliminate many fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The technology was deployed and successfully tested during an eight-month period on a real-world fuel-hauling fleet. Day-to-day operations of the fleet were minimally affected by their interaction with this system. The results of that test are discussed in this paper.

  15. Tax Rates as Strategic Substitutes

    NARCIS (Netherlands)

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

    2012-01-01

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

  16. Tax rates as strategic substitutes

    NARCIS (Netherlands)

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

    2016-01-01

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

  17. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  18. Tax rates as strategic substitutes

    NARCIS (Netherlands)

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

    2016-01-01

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

  19. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

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

  20. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  1. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

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

  2. Assssment and Mapping of the Riverine Hydrokinetic Resource in the Continental United States

    Energy Technology Data Exchange (ETDEWEB)

    Jacobson, Paul T. [Electric Power Research Institute; Ravens, Thomas M. [University of Alaska Anchorage; Cunningham, Keith W. [University of Alaska Fairbanks; Scott, George [National Renewable Energy Laboratory

    2012-12-14

    The U.S. Department of Energy (DOE) funded the Electric Power Research Institute and its collaborative partners, University of Alaska ? Anchorage, University of Alaska ? Fairbanks, and the National Renewable Energy Laboratory, to provide an assessment of the riverine hydrokinetic resource in the continental United States. The assessment benefited from input obtained during two workshops attended by individuals with relevant expertise and from a National Research Council panel commissioned by DOE to provide guidance to this and other concurrent, DOE-funded assessments of water based renewable energy. These sources of expertise provided valuable advice regarding data sources and assessment methodology. The assessment of the hydrokinetic resource in the 48 contiguous states is derived from spatially-explicit data contained in NHDPlus ?a GIS-based database containing river segment-specific information on discharge characteristics and channel slope. 71,398 river segments with mean annual flow greater than 1,000 cubic feet per second (cfs) mean discharge were included in the assessment. Segments with discharge less than 1,000 cfs were dropped from the assessment, as were river segments with hydroelectric dams. The results for the theoretical and technical resource in the 48 contiguous states were found to be relatively insensitive to the cutoff chosen. Raising the cutoff to 1,500 cfs had no effect on estimate of the technically recoverable resource, and the theoretical resource was reduced by 5.3%. The segment-specific theoretical resource was estimated from these data using the standard hydrological engineering equation that relates theoretical hydraulic power (Pth, Watts) to discharge (Q, m3 s-1) and hydraulic head or change in elevation (??, m) over the length of the segment, where ? is the specific weight of water (9800 N m-3): ??? = ? ? ?? For Alaska, which is not encompassed by NPDPlus, hydraulic head and discharge data were manually obtained from Idaho National

  3. Bituminous sands : tax issues

    Energy Technology Data Exchange (ETDEWEB)

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

    2004-07-01

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

  4. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  5. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

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

  6. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

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

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

    OpenAIRE

    Overesch, Michael; Schreiber, Ulrich

    2006-01-01

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

  8. CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

    OpenAIRE

    Éva ERDÕS

    2011-01-01

    This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but th...

  9. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

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

  10. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2010-11-15

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

  12. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

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

  13. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

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

  14. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

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

  15. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  16. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    2009-01-01

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

  17. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

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

  18. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

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

  19. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  20. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

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

  1. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Science.gov (United States)

    2010-07-06

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

  2. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

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

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

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

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

  4. Fat Tax As An Alternative Tax In South Africa

    National Research Council Canada - National Science Library

    Lizelle Talbot; Sare Pienaar

    2012-01-01

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

  5. Tax Adjusted for Imported Equipment

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

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

  6. Assisted Housing - Low Income Housing Tax Credit Properties - National Geospatial Data Asset (NGDA)

    Data.gov (United States)

    Department of Housing and Urban Development — The Low-Income Housing Tax Credit (LIHTC) is the primary Federal program for creating affordable housing in the United States. The LIHTC database, created by HUD and...

  7. 26 CFR 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.

    Science.gov (United States)

    2010-04-01

    ... following examples: Example 1. (i) N is a nonresident alien individual who is a resident of the United... connected income under section 1446) made to a beneficial owner the tax that should have been withheld...

  8. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

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

  9. A Note on Linearly Isometric Extension for 1-Lipschitz and Anti-1-Lipschitz Mappings between Unit Spheres of ALp(μ, H) Spaces

    Institute of Scientific and Technical Information of China (English)

    Zihou ZHANG; Chunyan LIU

    2013-01-01

    In this paper,we show that if V0 is a 1-Lipschitz mapping between unit spheres of Lp (μ,H) and Lp(v,H)(p > 2,H is a Hilbert space),and-Vo(S(Lp(μ,H))) (∪) Vo(S(Lp(μ,H))),then V0 can be extended to a linear isometry defined on the whole space.If 1 < p < 2 and V0 is an "anti-1-Lipschitz" mapping,then Vo can also be linearly and isometrically extended.

  10. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    Science.gov (United States)

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

  11. Ditches and Drainage Structures, Tax ditch lines in Caroline, Somerset, Wicomico, and Worcester Counties digitized from paper maps provided by the Dept. of Agriculture. Caroline tax ditches were digitized to 2003 Digital Orthophotography and Somerset, Wicomico, Worcester 2004., Published in 2005, 1:2400 (1in=200ft) scale, Eastern Shore Regional GIS Cooperative.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Ditches and Drainage Structures dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Hardcopy Maps information as of 2005. It is...

  12. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

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

  13. A Distributional Analysis of Green Tax Reforms

    OpenAIRE

    Gilbert E. Metcalf

    1999-01-01

    I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design...

  14. Third Round of Tax Reforms Launched

    Institute of Scientific and Technical Information of China (English)

    LINYIYI

    2004-01-01

    China's third round of tax reform is underway.Premier Wen Jiabao declared the three main lpoints of this tax reform in this year's 'state-of-the-art' government working report:to shift gradually from production-oriented value added tax(VAT) to consumption-oriented,the reform of export tax rebate system and to eliminate the agricultural tax in five yeaars.

  15. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-04-01

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

  17. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

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

  18. 26 CFR 31.3221-3 - Supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-3 Supplemental tax... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3...

  19. 26 CFR 31.3301-2 - Measure of tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section...

  20. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    2005-01-01

    Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...... effects, depending on the design of the instrument (ad valorem versus unit instrument) and the initial situation (size of the dirty sector). For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. If initially the dirty sector is important, then for moderate...

  1. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    2005-01-01

    Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...... effects, depending on the design of the instrument (ad valorem versus unit instrument) and the initial situation (size of the dirty sector). For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. If initially the dirty sector is important, then for moderate...

  2. Fuel Tax Just Around Corner

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Currently, the National Development and Reform Commission, the country's top economic planning body, is working with other government departments on reforming China's retail oil price mechanism and introducing a fuel tax.

  3. TAX PAYMENTS DETERMINANTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lazar Sebastian

    2015-07-01

    Full Text Available Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Exchange over twelve years period (2000 – 2011, adopting a new approach, the natural logarithms of corporate income taxes actually paid as dependent variable. This removes the inherent flaws of firm specific effective tax rates, while establishing a more comparable field for subsequent similar research. All the determinants investigated were found as having an impact, albeit at different level of significance. Capital intensity, leverage and labour intensity were found as having a negative effect, while profitability and size have a positive impact. The findings correspond in general to conventional theory. Moreover, the paper produces evidence concerning the impact of loss carry-forward provisions on firm tax payments.

  4. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

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

  5. Specific Features of Functioning of the Corporate Tax Management

    OpenAIRE

    Tkachyk Lesya P.

    2013-01-01

    The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alt...

  6. Fighting Harmful Tax Competition Generated by Offshore Jurisdictions

    Directory of Open Access Journals (Sweden)

    Dan Drosu Saguna

    2015-03-01

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

  7. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Science.gov (United States)

    2012-07-24

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

  8. Application of geologic map information to water quality issues in the southern part of the Chesapeake Bay watershed, Maryland and Virginia, eastern United States

    Science.gov (United States)

    McCartan, L.; Peper, J.D.; Bachman, L.J.; Horton, J.W.

    1999-01-01

    Geologic map units contain much information about the mineralogy, chemistry, and physical attributes of the rocks mapped. This paper presents information from regional-scale geologic maps in Maryland and Virginia, which are in the southern part of the Chesapeake Bay watershed in the eastern United States. The geologic map information is discussed and analyzed in relation to water chemistry data from shallow wells and stream reaches in the area. Two environmental problems in the Chesapeake Bay watershed are used as test examples. The problems, high acidity and high nitrate concentrations in streams and rivers, tend to be mitigated by some rock and sediment types and not by others. Carbonate rocks (limestone, dolomite, and carbonate-cemented rocks) have the greatest capacity to neutralize acidic ground water and surface water in contact with them. Rocks and sediments having high carbon or sulfur contents (such as peat and black shale) potentially contribute the most toward denitrification of ground water and surface water in contact with them. Rocks and sediments that are composed mostly of quartz, feldspar, and light-colored clay (rocks such as granite and sandstone, sediments such as sand and gravel) tend not to alter the chemistry of waters that are in contact with them. The testing of relationships between regionally mapped geologic units and water chemistry is in a preliminary stage, and initial results are encouraging.Geologic map units contain much information about the mineralogy, chemistry, and physical attributes of the rocks mapped. This paper presents information from regional-scale geologic maps in Maryland and Virginia, which are in the southern part of the Chesapeake Bay watershed in the eastern United States. The geologic map information is discussed and analyzed in relation to water chemistry data from shallow wells and stream reaches in the area. Two environmental problems in the Chesapeake Bay watershed are used as test examples. The problems, high

  9. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  10. Collection Mapping.

    Science.gov (United States)

    Harbour, Denise

    2002-01-01

    Explains collection mapping for library media collections. Discusses purposes for creating collection maps, including helping with selection and weeding decisions, showing how the collection supports the curriculum, and making budget decisions; and methods of data collection, including evaluating a collaboratively taught unit with the classroom…

  11. TAX PLANNING BY MUTUAL FUNDS: EVIDENCE FROM CHANGES IN THE CAPITAL GAINS TAX RATE

    OpenAIRE

    Chen, Feng; Kraft, Arthur; Weiss, Ira

    2011-01-01

    We investigate whether mutual funds engage in tax planning by testing how they respond to changes in the capital gains tax rates. While previous evidence suggests that individual investors time capital gains realizations, mutual fund managers may not tax plan like individuals because fund managers have incentives to consider the tax liability of both current and potential investors. Our analysis spans over 44 years and six major tax changes, allowing us to examine the effects of both tax rate...

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

    OpenAIRE

    Yucedogru, Recep

    2016-01-01

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

  13. Geospatial compilation and digital map of centerpivot irrigated areas in the mid-Atlantic region, United States

    Science.gov (United States)

    Finkelstein, Jason S.; Nardi, Mark R.

    2015-01-01

    To evaluate water availability within the Northern Atlantic Coastal Plain, the U.S. Geological Survey, in cooperation with the University of Delaware Agricultural Extension, created a dataset that maps the number of acres under center-pivot irrigation in the Northern Atlantic Coastal Plain study area. For this study, the extent of the Northern Atlantic Coastal Plain falls within areas of the States of New York, New Jersey, Delaware, Maryland, Virginia, and North Carolina. The irrigation dataset maps about 271,900 acres operated primarily under center-pivot irrigation in 57 counties. Manual digitizing was performed against aerial imagery in a process where operators used observable center-pivot irrigation signatures—such as irrigation arms, concentric wheel paths through cropped areas, and differential colors—to identify and map irrigated areas. The aerial imagery used for digitizing came from a variety of sources and seasons. The imagery contained a variety of spatial resolutions and included online imagery from the U.S. Department of Agriculture National Agricultural Imagery Program, Microsoft Bing Maps, and the Google Maps mapping service. The dates of the source images ranged from 2010 to 2012 for the U.S. Department of Agriculture imagery, whereas maps from the other mapping services were from 2013.

  14. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Science.gov (United States)

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  15. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  16. Overview of Major Issues of Tax Treaties Law in Kosovo

    Directory of Open Access Journals (Sweden)

    Bedri Peci

    2015-06-01

    Full Text Available The aim of this research is to analyze and find out the major issue of tax treaties law in Kosovo. In this analysis we have used the research method of case study. The results of research show that the legal framework for the elimination of double taxation, after 1999, initially started its establishment journey from the United Nations Administration Mission in Kosovo (UNMIK. Taking into consideration the specifications of the political status, the process for the establishment of the unilateral and bilateral legal framework has been made with mistakes, slow and with delays. Following its declaration of independence, Kosovo has paid greater attention to tax treaties. Although double taxation relief in Kosovo may be obtained either unilaterally or under a tax treaty, there remains a lot of work to be done for the completion of the necessary framework for elimination of double taxation. The double taxation relief provided by a tax treaty prevails over the domestic relief. The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in Kosovo, etc

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

    NARCIS (Netherlands)

    Adema, Raymond

    2017-01-01

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

  18. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Sandra Sevillano

    2014-07-01

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

  20. China should Improve its Tax Regime to Reduce Excess Tax Burden

    Institute of Scientific and Technical Information of China (English)

    汪昊

    2007-01-01

    After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.

  1. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

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

  2. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

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

  3. Income Tax in France

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

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

    Directory of Open Access Journals (Sweden)

    Ana Margarida Raposo

    2013-09-01

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

  5. THE INFRACTIONS OF TAX EVASION

    Directory of Open Access Journals (Sweden)

    Mihai Adrian HOTCA

    2009-11-01

    Full Text Available This paper has been prepared within the research project „Standardization of Judicial Practice and Harmonization With the ECHR Jurisprudence, a Mandatory Condition to Enforce Justice. Legislative Proposal to Grant Aconsistent Judicial Practice” (ID-1094 financed by the Romanian Minister of Education, Research, Youth and Sports.In order to avoid the problems regarding the carrying out of the duties that come to the public institutions and authorities, the state regulates a tax system, the finality of which consists in assuring the revenues necessary for the optimal functioning of the state institutions and authorities, as well as of their obligations. The prevention and fight of the tax evasion represents a constant concern of the legislator. One of the latest laws in this matter is Law no. 241/2005. This law was adopted in order to prevent and fight the taxpayers’ eluding the carrying out of the tax obligations. Law no. 241/2005 has two purposes: the first one consists in setting the measures meant to prevent the infractions of tax evasions and other infractions related to that and the second one is to fight the infractions of tax evasion and other infractions related to the above- mentioned infractions. Through the deeds forbidden by the norms of this law, it damages the social values regarding the taxation and the social relations generated by this one. Through Law no. 241/2005, the Romanian legislator incriminated more deeds of tax evasion. Also in the case of committing these infractions, the legislator regulated certain causes of unpunishment and reduction of the punishments. The current study deals with the analysis of the infractions of tax evasion and of the causes of unpunishment and reduction of the punishments.

  6. Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not know?

    Directory of Open Access Journals (Sweden)

    Andreas BUEHN

    2016-03-01

    Full Text Available Abstract. For the first time we develop a time series of tax evasion (in % of official GDP for 38 OECD countries over the period 1999 to 2010 based on MIMIC model estimations of the shadow economy. Considering indirect taxation and self-employment as the driving forces of tax evasion, we observe a declining trend of tax evasion between 1999 and 2010 for all countries. The average size of tax evasion across all 38 countries over the period 1999 to 2010 is 3.2% of official GDP. The country with the highest average value is Mexico with 6.8%, followed by Turkey with 6.7%; at the lower end we find the United States and Luxembourg with 0.5% and 1.3%, respectively.Keywords. Tax evasion, OECD, MIMC model.JEL. K42, H26, D78, O17, O5, H11.

  7. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

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

  8. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

    Energy Technology Data Exchange (ETDEWEB)

    Mai, Trieu [National Renewable Energy Lab. (NREL), Golden, CO (United States); Cole, Wesley [National Renewable Energy Lab. (NREL), Golden, CO (United States); Lantz, Eric [National Renewable Energy Lab. (NREL), Golden, CO (United States); Marcy, Cara [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sigrin, Benjamin [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2016-02-01

    Federal tax credits for renewable energy (RE) have served as one of the primary financial incentives for RE deployment over the last two decades in the United States. In December 2015, the wind power production tax credit and solar investment tax credits were extended for five years as part of the Consolidated Appropriations Act of 2016. This report explores the impact that these tax credit extensions might have on future RE capacity deployment and power sector carbon dioxide (CO2) emissions. The analysis examines the impacts of the tax credit extensions under two distinct natural gas price futures as natural gas prices have been key factors in influencing the economic competitiveness of new RE development. The analysis finds that, in both natural gas price futures, RE tax credit extensions can spur RE capacity investments at least through the early 2020s and can help lower emissions from the U.S. electricity system. More specifically, the RE tax credit extensions are estimated to drive a net peak increase of 48-53 GW in installed RE capacity in the early 2020s -- longer term impacts are less certain. In the longer term after the tax credits ramp down, greater RE capacity is driven by a combination of assumed RE cost declines, rising fossil fuel prices, and other clean energy policies such as the Clean Power Plan. The tax credit extension-driven acceleration in RE capacity development can reduce fossil fuel-based generation and lower electric sector CO2 emissions. Cumulative emissions reductions over a 15-year period (spanning 2016-2030) as a result of the tax credit extensions are estimated to range from 540 to 1420 million metric tonnes CO2. These findings suggest that tax credit extensions can have a measurable impact on future RE deployment and electric sector CO2 emissions under a range of natural gas price futures.

  9. Lake Wales Ridge National Wildlife Refuge (Horse Creek and Snell Creek Units) [Land Status Map: Sheet 1 of 19

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This map was produced by the Division of Realty to depict landownership at Lake Wales Ridge National Wildlife Refuge. It was generated from rectified aerial...

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

    OpenAIRE

    William G. Gale; Slemrod, Joel

    2000-01-01

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

  11. Tax avoidance: Definition and prevention issues

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

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

  12. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    We suggest that when individual ministries are able to add differentiated green taxation on top of traditional taxation, this leads to over-taxation for two reasons. First, budget maximisation leads to overwhelming fiscal pressure because bureaucracies are competing for resources just like......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

  13. Asymptotic Marginal Tax Rate of Individual Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    ZHENYA; LIU; WU; YANG; DAVID; DICKINSON

    2014-01-01

    This paper examines the asymptotic marginal rate of individual income tax which maximizes China’s social welfare through numerical simulation based on the elasticity of China’s labor supply, income distribution and the social objectives of redistribution in accordance with the optimal direct taxation theory. Taking advantage of the optimal direct taxation model with consideration of the income effect, it comes to the conclusion that combined with China’s reality, the asymptotic marginal rate of individual labor income tax in China should be between 35% and 40%.

  14. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war... a foreign corporation for any taxable year shall be determined after reduction by any income, war... amounts so determined into United States dollars or other foreign currency shall be made at the proper...

  15. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Science.gov (United States)

    2010-04-01

    ... Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-1 Requirement for the... connected with the conduct of a trade or business in the United States, including certain compensation for... claiming a reduced rate of withholding under an income tax treaty. Section 1.1441-7 defines the...

  16. Down With Income Taxes China increases its income tax exemption threshold to reduce tax burdens on low-wage earners

    Institute of Scientific and Technical Information of China (English)

    WANG JUN

    2011-01-01

    As a company clerk,32-year-old Ren Jun doesn't make a lot of money.Of his meager paycheck,he needs to pay about 250 yuan ($39) in taxes each month.From September.Ren will catch a break-his taxes will bc significantly reduced to about 30 yuan (54.69).As of September 1,amendments to China's individual income tax law,highlighted by an increased monthly tax exemption threshold,vill be implemented.

  17. The accounting view of tax reforms in Republic of Macedonia

    OpenAIRE

    Kostadinovski, Aleksandar; Gorgieva-Trajkovska, Olivera

    2010-01-01

    Abstract A modern tax system and efficient tax administration is the basis for the economic development of each country. Increased workloads, expanded responsibilities and continuing demands for faster and better tax reporting drive tax departments to become more efficient and effective. The recent reforms of the tax system in Republic of Macedonia which involves lower taxes and modernization of tax administration, should leads to a modern, simple, transparent and fair tax system that con...

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

    Science.gov (United States)

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

    2015-03-01

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

  19. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

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

  20. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Artur Walasik

    2015-03-01

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

  2. Organization of Tax Control in Ukraine

    Directory of Open Access Journals (Sweden)

    Zamaslo Olha T.

    2017-04-01

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

  3. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

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

  4. Shady Car Dealings and Taxing Work Practices

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    The empirical focus of this article is a ten-month ethnography of a tax audit process led by the Danish Tax and Customs Administration. The tax audit concerns a number of shady car dealings from which taxable income is not reported. This article focuses on the process whereby the tax administration......, whereas others are highly visible and are interrogated in detail. Using the concepts of the oligopticon and the panopticon to analyse the tax audit process is significant for interpretative tax and accounting studies, because this theoretical approach represents an original method of conceptualising...... taxation in practice and the work implied in tax administration. Furthermore, due to its detailed ethnography of the tax audit process, this study makes a significant methodological contribution....

  5. THEORETICAL AND ORGANIZATIONAL CONDITIONS OF TAX MANAGEMENT

    OpenAIRE

    Romanyuk, M.

    2008-01-01

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

  6. Development of the tax system of Ukraine

    OpenAIRE

    Yablonska, Kateryna

    2011-01-01

    The aim of the work is to inform readers about tax system of Ukraine. A separate part of the work is dedicated to analyzing the development, history and regulation of the Ukrainian tax system, and its current state.

  7. NM Property Tax Districts November 2010

    Data.gov (United States)

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

  8. NM Property Tax Districts December 2013

    Data.gov (United States)

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

  9. Tax Competition Leading to Strict Environmental Policy

    OpenAIRE

    Withagen, Cees; Halsema, Alex

    2012-01-01

    We study tax competition when pollution matters. Most notably we present a dynamic setting, where the supply of capital is endogenous. It is shown that tax competition may involve stricter environmental policy than the cooperative outcome.

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

    Science.gov (United States)

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

    2011-12-01

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

  11. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

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

  12. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  13. THE TAX SYSTEM AND TAXPAYERS BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Mihaela Brindusa Tudose

    2014-12-01

    Full Text Available The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing between taxpayers, on the one hand, and the tax system, on the other. The tax systems of the world have been classified into two models: antagonistic and synergistic. As long as in Romania the tax elements have been and continue to be an overwhelming burden on taxpayers, their behaviour has evolved and adjusted to a negative outlook. This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment.

  14. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  15. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

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

  16. NM Property Tax Rates - September 2011

    Data.gov (United States)

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

  17. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

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

    Science.gov (United States)

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

    1999-01-01

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

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

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

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

  20. Work performance and tax compliance in flat and progressive tax systems

    NARCIS (Netherlands)

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

    2016-01-01

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

  1. Tax Equity in the Fifty States. The CAPE Measure. Taxes: How the States Measure Up.

    Science.gov (United States)

    Fuchs, Diane; Rabin, Steve A.

    This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…

  2. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

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

  3. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

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

  4. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

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

  5. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2013-09-04

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

  6. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

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

  7. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Science.gov (United States)

    2010-04-01

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

  8. The internal control of tax

    Directory of Open Access Journals (Sweden)

    E. B. Shuvalova

    2016-01-01

    Full Text Available The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. The internal control system has a positive effect on the further development of business and helps to attract investment or loans. There are new business opportunities due to the presence of an established and controlled by the system the company’s financial department. From the point of view of tax authorities increase the economic potential of the taxpayer provides the growth of the tax base and therefore increase revenues. Thus, the development of methodological tools of internal fiscal control organizations is of relevance to all participants of tax relations. The theoretical basis of the study served as a position of economic theory, the works of local and foreign experts in the field of tax control theory. The information base for the study were the statistical compilations, economic and legal literature, affecting the perspective of this study, laws and regulations of the Russian Federation, instructions, letters, explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation, the data published in the press materials all-Russian scientific and practical conferences, seminars and Internet resources.

  9. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

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

  10. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

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

  11. 26 CFR 31.3111-3 - When employer tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3...

  12. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

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

  13. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

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

  14. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

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

  15. 26 CFR 31.3101-3 - When employee tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3...

  16. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

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

  17. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  18. Taxes and Venture Capital Support

    DEFF Research Database (Denmark)

    Keuschnigg, Christian; Nielsen, Søren Bo

    2003-01-01

    -set may paradoxically contribute to higher quality of venturecapital finance and welfare. Subsidies to physical investment in VC-backed startupsare detrimental in our framework.Keywords: Venture capital, capital gains taxation, double moral hazard.JEL-Classification: D82, G24, H24, H25......'s success, but is not verifiable. Asa result, the market equilibrium is biased towards inefficiently low venture capitalsupport. The capital gains tax becomes especially harmful, as it further impairsadvice and causes a first-order welfare loss. Once the capital gains tax is in place,limitations on loss off...

  19. THE VARIOUS POSSIBLE EU TAXES

    Directory of Open Access Journals (Sweden)

    Raluca-Andreea Mihalache

    2012-10-01

    Full Text Available In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make up for the needs of the EU budget Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.

  20. Tax competition for mineral oils in EU

    OpenAIRE

    Lichterová, Markéta

    2012-01-01

    This thesis compares the tax competition in excise duty of mineral oil between the groups of the old and new member states of the Europian union. Is based on the result of the analysis for the mineral oils (unleaded petrol,gas oil, havy fuel oil and LPG). Based on this analysis assess whether there is the tax competition. The results of analysis shows that there is the tax competition for the mobile tax bases.