WorldWideScience

Sample records for unit tax parcel

  1. 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...

  2. Parcels and Land Ownership, Tax Parcels, Published in 2006, Mohave County.

    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 2006. It is described as 'Tax Parcels'. This...

  3. Parcels

    Data.gov (United States)

    City and County of Durham, North Carolina — Durham Land Development Office: Parcels Land Development Office(LDO) is an effort by the City and County of Durham to streamline development and permitting...

  4. 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...

  5. United Parcel Service Evaluates Hybrid Electric Delivery Vans (Fact Sheet)

    Energy Technology Data Exchange (ETDEWEB)

    2010-02-01

    This fact sheet describes how the National Renewable Energy Laboratory's Fleet Test and Evaluation team evaluated the 12-month, in-service performance of six Class 4 hybrid electric delivery vans - fueled by regular diesel - and six comparable conventional diesel vans operated by the United Parcel Service.

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. 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...

  11. 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...

  12. Parcels and Land Ownership, Tax Parcel Map Index, Published in unknown, 1:2400 (1in=200ft) scale, Columbia County Wisconsin Land Information Department.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of unknown....

  13. Parcels and Land Ownership, Cadastral tax parcel boundaries for Iredell County, NC, Published in 2009, 1:2400 (1in=200ft) scale, Iredell County GIS.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2009. It...

  14. Parcels and Land Ownership, Assessor tax parcel geometry, Published in 2003, 1:600 (1in=50ft) scale, Cochise County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2003. It is...

  15. Parcels and Land Ownership, Lafayette County Parcel Map with attached tax roll data, Published in 1997, 1:24000 (1in=2000ft) scale, Lafayette County Land Records.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 1997. It...

  16. Parcels and Land Ownership, Lyon County Tax Parcels, Published in 2011, 1:1200 (1in=100ft) scale, City of Emporia/Lyon County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of 2011. It...

  17. Parcels and Land Ownership, Parcels & tax lots - created from deeds using COGO, Published in unknown, 1:1200 (1in=100ft) scale, Eric Herbert.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of unknown....

  18. Parcels and Land Ownership, St James Tax Parcels, Published in 2011, 1:24000 (1in=2000ft) scale, St James Parish Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2011....

  19. Parcels and Land Ownership, Tax Parcels, Dane County (WI), Published in 2013, 1:4800 (1in=400ft) scale, Dane County Land Information Office.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Published Reports/Deeds information as of 2013. It...

  20. 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....

  1. 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...

  2. 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...

  3. Parcels and Land Ownership, Published in unknown, 1:4800 (1in=400ft) scale, Columbus County Tax Office.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Field Survey/GPS information as of unknown. This...

  4. 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.

  5. Parcels and Land Ownership, Parcels, parcel numbers, parcel dimensions, parcel annotation, Published in unknown, Grinnell College.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. It is described as 'Parcels, parcel numbers, parcel dimensions, parcel annotation'. Data by this publisher are...

  6. 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...

  7. Parcels and Land Ownership, Tax parcels in the towns, villages, and the City of Kiel in Manitowoc County. Digital parcel maps were originally created in 2002 - 2005 from numerous sources including WiDNR LandNet, scanned registered/rectified hand-drawn parcel maps, and digital ortho, Published in 2013, 1:2400 (1in=200ft) scale, Manitowoc County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2013. It...

  8. Lost parcel

    CERN Multimedia

    FP Department

    2009-01-01

    A parcel containing 20 boxes of DECAdry business cards, weighing about 5.5 kg, has been lost. It had been placed on the red file shelves in the Library. Anyone finding this parcel is urgently requested to call 16 06 02. Thank you for your assistance. FP Department

  9. 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…

  10. Parcels and Land Ownership, Parcel boundaries (both surveyed and for tax purposes) maintained by the department of Pulbic Works and Assessor's Office, Published in 2007, 1:1200 (1in=100ft) scale, County of Los Angeles.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  11. 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....

  12. 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.

  13. 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...

  14. Parcels and Land Ownership, GIS version of municipal tax maps, Published in 2010, 1:2400 (1in=200ft) scale, Township of Montgomery.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2010. It...

  15. Parcels and Land Ownership, Luthersville, Georgia Tax Areas UTM-NAD 83, Published in 2004, 1:12000 (1in=1000ft) scale, Chattahoochee-Flint Regional Development.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:12000 (1in=1000ft) scale, was produced all or in part from Field Survey/GPS information as of 2004. It is...

  16. 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

  17. 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...

  18. 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...

  19. 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.

  20. 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....

  1. 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....

  2. 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.

  3. Parcels and Land Ownership, Our parcel layer is maintained by the Land Records Department. We use General CAD to draw the linework and FME Workbench to create the shapefiles tied to current tax data., Published in 2013, 1:1200 (1in=100ft) scale, Chippewa County Government.

    Data.gov (United States)

    NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2013. Our parcel layer is maintained by the Land Records Department. We use General CAD to draw the linework and FME...

  4. 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

  5. 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...

  6. 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.

  7. 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...

  8. Parcels and Land Ownership, Parcels, parcel numbers, Published in Not Provided, Benton County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Not Provided information as of Not Provided. It is described as 'Parcels, parcel numbers'....

  9. Parcels and Land Ownership, The Tax Parcel shows the area and boundary of each property in a seamless layer covering the whole county along with the ability to connect to other matching tables., Published in 2011, 1:1200 (1in=100ft) scale, Washington County GIS Office.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of 2011. It...

  10. 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...

  11. 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...

  12. Allegheny County Parcel Boundaries

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — This dataset contains parcel boundaries attributed with county block and lot number. Use the Property Information Extractor for more control downloading a filtered...

  13. EnergiParcel

    DEFF Research Database (Denmark)

    Larsen, Tine Steen

    Denne rapport beskriver status for de foreløbige resultater fra målingerne af energiforbrug og indeklima i EnergiParcel-projektet. Rapporten er skrevet i forbindelse med afslutningen af selve renoveringsprojektet i husene. En endelig rapport for måleprojektet tilknyttet EnergiParcel vil foreligge...... foretages før der forelægger et års data efter færdiggørelsen af renoveringen – dvs i januar 2011. Måleprogrammet gennemføres af Aalborg Universitet over en tre-årig periode med opstart medio november 2008....

  14. 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.

  15. 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...

  16. 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."

  17. 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...

  18. 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.

  19. Parcels versus pixels: modeling agricultural land use across broad geographic regions using parcel-based field boundaries

    Science.gov (United States)

    Sohl, Terry L.; Dornbierer, Jordan; Wika, Steve; Sayler, Kristi L.; Quenzer, Robert

    2017-01-01

    Land use and land cover (LULC) change occurs at a local level within contiguous ownership and management units (parcels), yet LULC models primarily use pixel-based spatial frameworks. The few parcel-based models being used overwhelmingly focus on small geographic areas, limiting the ability to assess LULC change impacts at regional to national scales. We developed a modified version of the Forecasting Scenarios of land use change model to project parcel-based agricultural change across a large region in the United States Great Plains. A scenario representing an agricultural biofuel scenario was modeled from 2012 to 2030, using real parcel boundaries based on contiguous ownership and land management units. The resulting LULC projection provides a vastly improved representation of landscape pattern over existing pixel-based models, while simultaneously providing an unprecedented combination of thematic detail and broad geographic extent. The conceptual approach is practical and scalable, with potential use for national-scale projections.

  20. VT Parcels from Towns and RPCs

    Data.gov (United States)

    Vermont Center for Geographic Information — (Link to Metadata) CadastralParcels_VTPARCELS includes parcel data for cities/towns/villages/gores in Vermont. The dataset is a compilation of parcel shapefiles...

  1. Hydraulic Hybrid Parcel Delivery Truck Deployment, Testing & Demonstration

    Energy Technology Data Exchange (ETDEWEB)

    Gallo, Jean-Baptiste [Calstart Incorporated, Pasadena, CA (United States)

    2014-03-07

    Although hydraulic hybrid systems have shown promise over the last few years, commercial deployment of these systems has primarily been limited to Class 8 refuse trucks. In 2005, the Hybrid Truck Users Forum initiated the Parcel Delivery Working Group including the largest parcel delivery fleets in North America. The goal of the working group was to evaluate and accelerate commercialization of hydraulic hybrid technology for parcel delivery vehicles. FedEx Ground, Purolator and United Parcel Service (UPS) took delivery of the world’s first commercially available hydraulic hybrid parcel delivery trucks in early 2012. The vehicle chassis includes a Parker Hannifin hydraulic hybrid drive system, integrated and assembled by Freightliner Custom Chassis Corp., with a body installed by Morgan Olson. With funding from the U.S. Department of Energy, CALSTART and its project partners assessed the performance, reliability, maintainability and fleet acceptance of three pre-production Class 6 hydraulic hybrid parcel delivery vehicles using information and data from in-use data collection and on-road testing. This document reports on the deployment of these vehicles operated by FedEx Ground, Purolator and UPS. The results presented provide a comprehensive overview of the performance of commercial hydraulic hybrid vehicles in parcel delivery applications. This project also informs fleets and manufacturers on the overall performance of hydraulic hybrid vehicles, provides insights on how the technology can be both improved and more effectively used. The key findings and recommendations of this project fall into four major categories: -Performance, -Fleet deployment, -Maintenance, -Business case. Hydraulic hybrid technology is relatively new to the market, as commercial vehicles have been introduced only in the past few years in refuse and parcel delivery applications. Successful demonstration could pave the way for additional purchases of hydraulic hybrid vehicles throughout the

  2. Allegheny County Tax Liens (Filings, Satisfactions, and Current Status)

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — This dataset represents information about county, municipal, school district, and water/sewer tax liens by parcel (and property identification number, where...

  3. 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.

  4. Parcels and Land Ownership, Cadastral lines, parcels, parcel points, Published in Not Provided, Calhoun County Assessor's Office.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Not Provided information as of Not Provided. It is described as 'Cadastral lines, parcels,...

  5. Unsupervised fetal cortical surface parcellation

    Science.gov (United States)

    Dahdouh, Sonia; Limperopoulos, Catherine

    2016-03-01

    At the core of many neuro-imaging studies, atlas-based brain parcellations are used for example to study normal brain evolution across the lifespan. These atlases rely on the assumption that the same anatomical features are present on all subjects to be studied and that these features are stable enough to allow meaningful comparisons between different brain surfaces and structures These methods, however, often fail when applied to fetal MRI data, due to the lack of consistent anatomical features present across gestation. This paper presents a novel surface-based fetal cortical parcellation framework which attempts to circumvent the lack of consistent anatomical features by proposing a brain parcellation scheme that is based solely on learned geometrical features. A mesh signature incorporating both extrinsic and intrinsic geometrical features is proposed and used in a clustering scheme to define a parcellation of the fetal brain. This parcellation is then learned using a Random Forest (RF) based learning approach and then further refined in an alpha-expansion graph-cut scheme. Based on the votes obtained by the RF inference procedure, a probability map is computed and used as a data term in the graph-cut procedure. The smoothness term is defined by learning a transition matrix based on the dihedral angles of the faces. Qualitative and quantitative results on a cohort of both healthy and high-risk fetuses are presented. Both visual and quantitative assessments show good results demonstrating a reliable method for fetal brain data and the possibility of obtaining a parcellation of the fetal cortical surfaces using only geometrical features.

  6. Cortex Parcellation Associated Whole White Matter Parcellation in Individual Subjects

    Directory of Open Access Journals (Sweden)

    Patrick Schiffler

    2017-07-01

    Full Text Available The investigation of specific white matter areas is a growing field in neurological research and is typically achieved through the use of atlases. However, the definition of anatomically based regions remains challenging for the white matter and thus hinders region-specific analysis in individual subjects. In this article, we focus on creating a whole white matter parcellation method for individual subjects where these areas can be associated to cortex regions. This is done by combining cortex parcellation and fiber tracking data. By tracking fibers out of each cortex region and labeling the fibers according to their origin, we populate a candidate image. We then derive the white matter parcellation by classifying each white matter voxel according to the distribution of labels in the corresponding voxel from the candidate image. The parcellation of the white matter with the presented method is highly reliable and is not as dependent on registration as with white matter atlases. This method allows for the parcellation of the whole white matter into individual cortex region associated areas and, therefore, associates white matter alterations to cortex regions. In addition, we compare the results from the presented method to existing atlases. The areas generated by the presented method are not as sharply defined as the areas in most existing atlases; however, they are computed directly in the DWI space of the subject and, therefore, do not suffer from distortion caused by registration. The presented approach might be a promising tool for clinical and basic research to investigate modalities or system specific micro structural alterations of white matter areas in a quantitative manner.

  7. US Forest Service Surface Ownership Parcels, detailed

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting ownership parcels of the surface estate. Each surface ownership parcel is tied to a particular legal transaction. The same...

  8. 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...

  9. An alternate property tax program requiring a forest management plan and scheduled harvesting

    Science.gov (United States)

    D.F. Dennis; P.E. Sendak

    1991-01-01

    Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels...

  10. Phase 1 Environmental Baseline Survey, The Landings at Nellis Housing Area, Parcel H, Nellis Air Force Base, Nevada

    Science.gov (United States)

    2011-06-01

    10,000 gallon unleaded gasoline tank. The site is up gradient from the subject parcel. • No ASTs are directly adjacent to the subject parcel...The remainder of this page is left blank intentionally.] 6.2 Table 6.1 Residential Units Sewer, Water, Gas Electricity...responsibility of the Air Force. Gas - There is no gas infrastructure in the Parcel. Misc- The area is enclosed with 1,288 ft of CMU wall, 7 feet high

  11. Parcels and Land Ownership, Parcel Boundaries, Published in unknown, Trempealeau County.

    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 'Parcel Boundaries'....

  12. Parcels and Land Ownership, Parcels2007, Published in 2007, Millard County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2007. It is described as 'Parcels2007'. Data by this publisher are...

  13. Parcels and Land Ownership, Parcels, subparcels, Published in 2009, Central College.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Not Provided information as of 2009. It is described as 'Parcels, subparcels'. Data by this...

  14. Parcels and Land Ownership, ParcelNumb for linking , Published in 2011, Gunnison County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. It is described as 'ParcelNumb for linking '. The extent of these data is generally Gunnison County, CO. This...

  15. Parcels and Land Ownership, parcel boundaries with attributes, Published in Not Provided, City of Aurora.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Hardcopy Maps information as of Not Provided. It is described as 'parcel boundaries with...

  16. Parcels and Land Ownership, CountyOwnedParcels0405, Published in 2005, Carbon County GIS.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2005. It is described as 'CountyOwnedParcels0405'. Data by this...

  17. Parcels and Land Ownership, Parcels and Ownership, Published in 2009, Norton County Appraisal Office.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Hardcopy Maps information as of 2009. It is described as 'Parcels and Ownership'. This data...

  18. 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....

  19. 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.

  20. Midwest Logging Firm Perspectives: Harvesting on Increasingly Parcelized Forestlands

    Directory of Open Access Journals (Sweden)

    Shorna Allred

    2011-01-01

    Full Text Available Loggers play a critical role in the sustainable production of wood and paper products, and harvesting activities contribute to economic health and viability of many Upper Midwest communities in the United States. If the logging sector is unable to procure wood efficiently and economically from an increasingly parcelized land base, the competitive ability of the forest industry could be jeopardized. Little is known about the functions of the logging sector related to the forest resource land base on which they depend, and it is imperative to improve our understanding of this important part of the forest industry. The purpose of this study was to determine prospective attitudes about the future of the logging industry and how trends in forestland parcelization and harvesting mechanization are impacting the logging industry, especially as it relates to smaller tracts of land.

  1. An approach for parcellating human cortical areas using resting-state correlations.

    Science.gov (United States)

    Wig, Gagan S; Laumann, Timothy O; Petersen, Steven E

    2014-06-01

    Resting State Functional Connectivity (RSFC) reveals properties related to the brain's underlying organization and function. Features related to RSFC signals, such as the locations where the patterns of RSFC exhibit abrupt transitions, can be used to identify putative boundaries between cortical areas (RSFC-Boundary Mapping). The locations of RSFC-based area boundaries are consistent across independent groups of subjects. RSFC-based parcellation converges with parcellation information from other modalities in many locations, including task-evoked activity and probabilistic estimates of cellular architecture, providing evidence for the ability of RSFC to parcellate brain structures into functionally meaningful units. We not only highlight a collection of these observations, but also point out several limitations and observations that mandate careful consideration in using and interpreting RSFC for the purposes of parcellating the brain's cortical and subcortical structures.

  2. US Forest Service Surface Ownership Parcels

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting areas as surface ownership parcels dissolved on the same ownership classification. This map service was prepared to describe...

  3. Parcels and Land Ownership - Montana Cadastral Framework

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — The Montana Cadastral Database is comprised of taxable parcels (fee land) and public land (exempt property). It is not broken down into individual lots, for instance...

  4. US Forest Service Surface Ownership Parcels (Generalized)

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting areas as surface ownership parcels dissolved on the same ownership classification. This map service was prepared to describe...

  5. 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.

  6. Hydraulic Hybrid and Conventional Parcel Delivery Vehicles' Measured Laboratory Fuel Economy on Targeted Drive Cycles

    Energy Technology Data Exchange (ETDEWEB)

    Lammert, M. P.; Burton, J.; Sindler, P.; Duran, A.

    2014-10-01

    This research project compares laboratory-measured fuel economy of a medium-duty diesel powered hydraulic hybrid vehicle drivetrain to both a conventional diesel drivetrain and a conventional gasoline drivetrain in a typical commercial parcel delivery application. Vehicles in this study included a model year 2012 Freightliner P100H hybrid compared to a 2012 conventional gasoline P100 and a 2012 conventional diesel parcel delivery van of similar specifications. Drive cycle analysis of 484 days of hybrid parcel delivery van commercial operation from multiple vehicles was used to select three standard laboratory drive cycles as well as to create a custom representative cycle. These four cycles encompass and bracket the range of real world in-use data observed in Baltimore United Parcel Service operations. The NY Composite cycle, the City Suburban Heavy Vehicle Cycle cycle, and the California Air Resources Board Heavy Heavy-Duty Diesel Truck (HHDDT) cycle as well as a custom Baltimore parcel delivery cycle were tested at the National Renewable Energy Laboratory's Renewable Fuels and Lubricants Laboratory. Fuel consumption was measured and analyzed for all three vehicles. Vehicle laboratory results are compared on the basis of fuel economy. The hydraulic hybrid parcel delivery van demonstrated 19%-52% better fuel economy than the conventional diesel parcel delivery van and 30%-56% better fuel economy than the conventional gasoline parcel delivery van on cycles other than the highway-oriented HHDDT cycle.

  7. 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...

  8. 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。

  9. Parcellating an individual subject's cortical and subcortical brain structures using snowball sampling of resting-state correlations.

    Science.gov (United States)

    Wig, Gagan S; Laumann, Timothy O; Cohen, Alexander L; Power, Jonathan D; Nelson, Steven M; Glasser, Matthew F; Miezin, Francis M; Snyder, Abraham Z; Schlaggar, Bradley L; Petersen, Steven E

    2014-08-01

    We describe methods for parcellating an individual subject's cortical and subcortical brain structures using resting-state functional correlations (RSFCs). Inspired by approaches from social network analysis, we first describe the application of snowball sampling on RSFC data (RSFC-Snowballing) to identify the centers of cortical areas, subdivisions of subcortical nuclei, and the cerebellum. RSFC-Snowballing parcellation is then compared with parcellation derived from identifying locations where RSFC maps exhibit abrupt transitions (RSFC-Boundary Mapping). RSFC-Snowballing and RSFC-Boundary Mapping largely complement one another, but also provide unique parcellation information; together, the methods identify independent entities with distinct functional correlations across many cortical and subcortical locations in the brain. RSFC parcellation is relatively reliable within a subject scanned across multiple days, and while the locations of many area centers and boundaries appear to exhibit considerable overlap across subjects, there is also cross-subject variability-reinforcing the motivation to parcellate brains at the level of individuals. Finally, examination of a large meta-analysis of task-evoked functional magnetic resonance imaging data reveals that area centers defined by task-evoked activity exhibit correspondence with area centers defined by RSFC-Snowballing. This observation provides important evidence for the ability of RSFC to parcellate broad expanses of an individual's brain into functionally meaningful units.

  10. A parcel formulation for Hamiltonian layer models

    NARCIS (Netherlands)

    Bokhove, O.; Oliver, M.

    2009-01-01

    Starting from the three-dimensional hydrostatic primitive equations, we derive Hamiltonian N-layer models with isentropic tropospheric and isentropic or isothermal stratospheric layers. Our construction employs a new parcel Hamiltonian formulation which describes the fluid as a continuum of Hamilton

  11. Brain parcellation based on information theory.

    Science.gov (United States)

    Bonmati, Ester; Bardera, Anton; Boada, Imma

    2017-11-01

    In computational neuroimaging, brain parcellation methods subdivide the brain into individual regions that can be used to build a network to study its structure and function. Using anatomical or functional connectivity, hierarchical clustering methods aim to offer a meaningful parcellation of the brain at each level of granularity. However, some of these methods have been only applied to small regions and strongly depend on the similarity measure used to merge regions. The aim of this work is to present a robust whole-brain hierarchical parcellation that preserves the global structure of the network. Brain regions are modeled as a random walk on the connectome. From this model, a Markov process is derived, where the different nodes represent brain regions and in which the structure can be quantified. Functional or anatomical brain regions are clustered by using an agglomerative information bottleneck method that minimizes the overall loss of information of the structure by using mutual information as a similarity measure. The method is tested with synthetic models, structural and functional human connectomes and is compared with the classic k-means. Results show that the parcellated networks preserve the main properties and are consistent across subjects. This work provides a new framework to study the human connectome using functional or anatomical connectivity at different levels. Copyright © 2017 Elsevier B.V. All rights reserved.

  12. 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...

  13. Parcels and Land Ownership, COGO and parcel map digitizing, primary attribute is APN, Published in 2000, Eureka County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2000. It is described as 'COGO and parcel map digitizing, primary...

  14. 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...

  15. 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

  16. 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

  17. 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...

  18. 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...

  19. Towards a Faster Randomized Parcellation Based Inference

    OpenAIRE

    Hoyos-Idrobo, Andrés; Varoquaux, Gaël; Thirion, Bertrand

    2017-01-01

    International audience; In neuroimaging, multi-subject statistical analysis is an essential step, as it makes it possible to draw conclusions for the population under study. However, the lack of power in neuroimaging studies combined with the lack of stability and sensitivity of voxel-based methods may lead to non-reproducible results. A method designed to tackle this problem is Randomized Parcellation-Based Inference (RPBI), which has shown good empirical performance. Nevertheless, the use o...

  20. Effects of Parceling on Model Selection: Parcel-Allocation Variability in Model Ranking.

    Science.gov (United States)

    Sterba, Sonya K; Rights, Jason D

    2016-01-25

    Research interest often lies in comparing structural model specifications implying different relationships among latent factors. In this context parceling is commonly accepted, assuming the item-level measurement structure is well known and, conservatively, assuming items are unidimensional in the population. Under these assumptions, researchers compare competing structural models, each specified using the same parcel-level measurement model. However, little is known about consequences of parceling for model selection in this context-including whether and when model ranking could vary across alternative item-to-parcel allocations within-sample. This article first provides a theoretical framework that predicts the occurrence of parcel-allocation variability (PAV) in model selection index values and its consequences for PAV in ranking of competing structural models. These predictions are then investigated via simulation. We show that conditions known to manifest PAV in absolute fit of a single model may or may not manifest PAV in model ranking. Thus, one cannot assume that low PAV in absolute fit implies a lack of PAV in ranking, and vice versa. PAV in ranking is shown to occur under a variety of conditions, including large samples. To provide an empirically supported strategy for selecting a model when PAV in ranking exists, we draw on relationships between structural model rankings in parcel- versus item-solutions. This strategy employs the across-allocation modal ranking. We developed software tools for implementing this strategy in practice, and illustrate them with an example. Even if a researcher has substantive reason to prefer one particular allocation, investigating PAV in ranking within-sample still provides an informative sensitivity analysis.

  1. 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

  2. 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.

  3. 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.

  4. A revised view of sensory cortical parcellation

    Science.gov (United States)

    Wallace, Mark T.; Ramachandran, Ramnarayan; Stein, Barry E.

    2004-01-01

    Traditional cortical parcellation schemes have emphasized the presence of sharply defined visual, auditory, and somatosensory domains populated exclusively by modality-specific neurons (i.e., neurons responsive to sensory stimuli from a single sensory modality). However, the modality-exclusivity of this scheme has recently been challenged. Observations in a variety of species suggest that each of these domains is subject to influences from other senses. Using the cerebral cortex of the rat as a model, the present study systematically examined the capability of individual neurons in visual, auditory, and somatosensory cortex to be activated by stimuli from other senses. Within the major modality-specific domains, the incidence of inappropriate (i.e., nonmatching) and/or multisensory neurons was very low. However, at the borders between each of these domains a concentration of multisensory neurons was found whose modality profile matched the representations in neighboring cortices and that were able to integrate their cross-modal inputs to give rise to enhanced and/or depressed responses. The results of these studies are consistent with some features of both the traditional and challenging views of cortical organization, and they suggest a parcellation scheme in which modality-specific cortical domains are separated from one another by transitional multisensory zones. PMID:14766982

  5. 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...

  6. 75 FR 52378 - Transfer of Commercial Standard Mail Parcels to Competitive Product List

    Science.gov (United States)

    2010-08-25

    ... Commission to transfer commercial Standard Mail Parcels from the Mail Classification Schedule's Market... to transfer commercial Standard Mail Parcels from the Mail Classification Schedule's Market Dominant... Commercial Standard Mail Parcels to Competitive Product List AGENCY: Postal Service. TM ACTION:...

  7. Parcels and Land Ownership, Parcels with Parcel Number and Acres, Published in 2010, 1:2400 (1in=200ft) scale, Washington County 911/Communications.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Other information as of 2010. It is described as...

  8. 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.

  9. 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.

  10. Automated MRI parcellation of the frontal lobe.

    Science.gov (United States)

    Ranta, Marin E; Chen, Min; Crocetti, Deana; Prince, Jerry L; Subramaniam, Krish; Fischl, Bruce; Kaufmann, Walter E; Mostofsky, Stewart H

    2014-05-01

    Examination of associations between specific disorders and physical properties of functionally relevant frontal lobe sub-regions is a fundamental goal in neuropsychiatry. Here, we present and evaluate automated methods of frontal lobe parcellation with the programs FreeSurfer(FS) and TOADS-CRUISE(T-C), based on the manual method described in Ranta et al. [2009]: Psychiatry Res 172:147-154 in which sulcal-gyral landmarks were used to manually delimit functionally relevant regions within the frontal lobe: i.e., primary motor cortex, anterior cingulate, deep white matter, premotor cortex regions (supplementary motor complex, frontal eye field, and lateral premotor cortex) and prefrontal cortex (PFC) regions (medial PFC, dorsolateral PFC, inferior PFC, lateral orbitofrontal cortex [OFC] and medial OFC). Dice's coefficient, a measure of overlap, and percent volume difference were used to measure the reliability between manual and automated delineations for each frontal lobe region. For FS, mean Dice's coefficient for all regions was 0.75 and percent volume difference was 21.2%. For T-C the mean Dice's coefficient was 0.77 and the mean percent volume difference for all regions was 20.2%. These results, along with a high degree of agreement between the two automated methods (mean Dice's coefficient = 0.81, percent volume difference = 12.4%) and a proof-of-principle group difference analysis that highlights the consistency and sensitivity of the automated methods, indicate that the automated methods are valid techniques for parcellation of the frontal lobe into functionally relevant sub-regions. Thus, the methodology has the potential to increase efficiency, statistical power and reproducibility for population analyses of neuropsychiatric disorders with hypothesized frontal lobe contributions. Copyright © 2013 Wiley Periodicals, Inc.

  11. 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.

  12. 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.

  13. 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...

  14. Subdivision of Polygon Parcel in Land-Use Data Generalization

    Institute of Scientific and Technical Information of China (English)

    Al Tinghua

    2003-01-01

    In land-use data generalization, the removal of insignificant parcel with small size is the most frequently used operator. Traditionally for the generalization method, the small parcel is assigned completely to one of its neighbors. This study tries to improve the generalization by separating the insignificant parcel into parts around the weighted skeleton and assigning these parts to different neighbors. The distribution of the weighted skeleton depends on the compatibility between the removed object and its neighbor, which considers not only topological relationship but also distance relationship and semantic similarity. This process is based on the Delaunay triangulation model. This paper gives the detailed geometric algorithms for this operation.

  15. Parcels and Land Ownership, reported in previous surveys to have parcel GIS capability; however no website or evidence found of digital parcels/availability, Published in 2008, Luce County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'reported in previous surveys to have parcel GIS capability; however no website or evidence...

  16. A Study of the Development of the World Postal Parcel Service

    Institute of Scientific and Technical Information of China (English)

    ZHANG Hong-fen; WU Hong-bin; YANG Wen-xiu

    2003-01-01

    The paper makes an analysis of the market demands, market competition, collaboration and the current development of the postal parcel service, and discusses some factors counteracting the development of the postal parcel service. Furthermore, this paper gives an orientation to the future development of the postal parcel service through a comprehensive research on the developing trend of the postal parcel service in some countries.

  17. Parcels and Land Ownership, Published in 2011, Smith County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Smith County, TN. This metadata was auto-generated through the Ramona GIS...

  18. Parcels and Land Ownership, Published in 2011, Kenosha County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Kenosha County, WI. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Loving County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Lucas County, IA. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Loving County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Lowndes County, MS. This metadata was auto-generated through the Ramona...

  1. Parcels and Land Ownership, Published in 2011, Loving County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Loving County, TX. This metadata was auto-generated through the Ramona GIS...

  2. Parcels and Land Ownership, Published in 2011, Love County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Love County, OK. This metadata was auto-generated through the Ramona GIS...

  3. Parcels and Land Ownership, Published in 2011, Klickitat County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Klickitat County, WA. This metadata was auto-generated through the Ramona...

  4. Parcels and Land Ownership, Published in 2011, Hoke County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Hoke County, NC. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in 2011, Ritchie County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Ritchie County, WV. This metadata was auto-generated through the Ramona...

  6. Parcels and Land Ownership, Published in 2011, Sampson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sampson County, NC. This metadata was auto-generated through the Ramona GIS...

  7. Parcels and Land Ownership, Published in 2011, Kent County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Kent County, TX. This metadata was auto-generated through the Ramona GIS...

  8. Parcels and Land Ownership, Published in 2008, Kent County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Kent County, MI. This metadata was auto-generated through the Ramona GIS...

  9. Parcels and Land Ownership, Published in 2011, Armstrong County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Armstrong County, PA. This metadata was auto-generated through the Ramona...

  10. Parcels and Land Ownership, Published in 2011, Coles County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Coles County, IL. This metadata was auto-generated through the Ramona GIS...

  11. Parcels and Land Ownership, Published in 2011, Cole County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Cole County, MO. This metadata was auto-generated through the Ramona GIS...

  12. Parcels and Land Ownership, Published in 2011, Macon County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Macon County, IL. This metadata was auto-generated through the Ramona GIS...

  13. Parcels and Land Ownership, Published in 2011, Tangipahoa Parish Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Tangipahoa Parish County, LA. This metadata was auto-generated through the...

  14. Parcels and Land Ownership, Published in 2011, Wayne County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Wayne County, PA. This metadata was auto-generated through the Ramona GIS...

  15. Parcels and Land Ownership, Published in unknown, Wayne County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Wayne County, OH. This metadata was auto-generated through the Ramona...

  16. Parcels and Land Ownership, Published in 2011, Pitkin County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Pitkin County, CO. This metadata was auto-generated through the Ramona GIS...

  17. Parcels and Land Ownership, Published in 2011, Jasper County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Jasper County, GA. This metadata was auto-generated through the Ramona GIS...

  18. Parcels and Land Ownership, Published in 2011, Harper County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Harper County, KS. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Newton County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Newton County, IN. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Benson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Benson County, ND. This metadata was auto-generated through the Ramona GIS...

  1. Parcels and Land Ownership, Published in 2011, Conejos County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Conejos County, CO. This metadata was auto-generated through the Ramona...

  2. Parcels and Land Ownership, Published in 2011, Phelps County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Phelps County, MO. This metadata was auto-generated through the Ramona GIS...

  3. Parcels and Land Ownership, Published in 2011, Phelps County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Phelps County, NE. This metadata was auto-generated through the Ramona GIS...

  4. Parcels and Land Ownership, Published in 2011, Colbert County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Colbert County, AL. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in 2011, Walker County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Walker County, TX. This metadata was auto-generated through the Ramona GIS...

  6. Parcels and Land Ownership, Published in 2011, Butler County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Butler County, AL. This metadata was auto-generated through the Ramona GIS...

  7. Parcels and Land Ownership, Published in 2007, Churchill County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2007. The extent of these data is generally Churchill County, NV. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, Published in 2011, Dolores County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Dolores County, CO. This metadata was auto-generated through the Ramona GIS...

  9. Parcels and Land Ownership, Published in 2008, Cerro Gordo County.

    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 2008. This data set includes internal links to...

  10. Parcels and Land Ownership, Published in 2011, Lamar County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Lamar County, MS. This metadata was auto-generated through the Ramona GIS...

  11. Parcels and Land Ownership, Published in 2011, Campbell County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Campbell County, KY. This metadata was auto-generated through the Ramona...

  12. Parcels and Land Ownership, Published in 2011, Campbell County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Campbell County, TN. This metadata was auto-generated through the Ramona...

  13. Parcels and Land Ownership, Published in 2011, Wheeler County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Wheeler County, OR. This metadata was auto-generated through the Ramona GIS...

  14. Parcels and Land Ownership, Published in 2011, OBrien County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally O'brien County, IA. This metadata was auto-generated through the Ramona GIS...

  15. Parcels and Land Ownership, Published in 2011, Butler County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Butler County, IA. This metadata was auto-generated through the Ramona GIS...

  16. Parcels and Land Ownership, Published in 2011, Hancock County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Hancock County, IA. This metadata was auto-generated through the Ramona GIS...

  17. Parcels and Land Ownership, Published in 2011, Montgomery County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Montgomery County, IA. This metadata was auto-generated through the Ramona...

  18. Parcels and Land Ownership, Published in 2011, Lee County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Lee County, IA. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Greene County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Greene County, IA. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Carroll County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Carroll County, IA. This metadata was auto-generated through the Ramona GIS...

  1. Parcels and Land Ownership, Published in 2011, Calhoun County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Calhoun County, IA. This metadata was auto-generated through the Ramona GIS...

  2. Parcels and Land Ownership, Published in 2011, Warren County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Warren County, IA. This metadata was auto-generated through the Ramona GIS...

  3. Parcels and Land Ownership, Published in 2011, Honolulu County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Honolulu County, HI. This metadata was auto-generated through the Ramona...

  4. Parcels and Land Ownership, Published in 2011, Kauai County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Kauai County, HI. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in 2011, Maui County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Maui County, HI. This metadata was auto-generated through the Ramona GIS...

  6. Parcels and Land Ownership, Published in 2011, Butler County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Butler County, KS. This metadata was auto-generated through the Ramona GIS...

  7. Parcels and Land Ownership, Published in unknown, Hernando County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Hernando County, FL. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, Published in 2011, Crawford County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Crawford County, IA. This metadata was auto-generated through the Ramona...

  9. Parcels and Land Ownership, Published in 2011, Shelby County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Shelby County, IA. This metadata was auto-generated through the Ramona GIS...

  10. Parcels and Land Ownership, Published in 2011, Pocahontas County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Pocahontas County, IA. This metadata was auto-generated through the Ramona...

  11. Parcels and Land Ownership, Published in 2011, Scott County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Scott County, IA. This metadata was auto-generated through the Ramona GIS...

  12. Parcels and Land Ownership, Published in 2011, Jefferson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Jefferson County, IA. This metadata was auto-generated through the Ramona...

  13. Parcels and Land Ownership, Published in 2011, Madison County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Madison County, IA. This metadata was auto-generated through the Ramona GIS...

  14. Parcels and Land Ownership, Published in 2011, Ida County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Ida County, IA. This metadata was auto-generated through the Ramona GIS...

  15. Parcels and Land Ownership, Published in 2011, Johnson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Johnson County, IA. This metadata was auto-generated through the Ramona GIS...

  16. Parcels and Land Ownership, Published in 2011, Poweshiek County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Poweshiek County, IA. This metadata was auto-generated through the Ramona...

  17. Parcels and Land Ownership, Published in 2011, Henry County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Henry County, IA. This metadata was auto-generated through the Ramona GIS...

  18. Parcels and Land Ownership, Published in 2011, Story County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Story County, IA. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Gilpin County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Gilpin County, CO. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2008, Sheridan County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Sheridan County, WY. This metadata was auto-generated through the Ramona...

  1. Parcels and Land Ownership, Published in 2011, Sheridan County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sheridan County, ND. This metadata was auto-generated through the Ramona...

  2. Parcels and Land Ownership, Published in 2011, Sherburne County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sheridan County, KS. This metadata was auto-generated through the Ramona...

  3. Parcels and Land Ownership, Published in 2011, Itawamba County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Izard County, AR. This metadata was auto-generated through the Ramona GIS...

  4. Parcels and Land Ownership, Published in 2011, Knott County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Knott County, KY. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in unknown, Pasco County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Pasco County, FL. This metadata was auto-generated through the Ramona...

  6. Parcels and Land Ownership, Published in 2011, Pasco County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Pasquotank County, NC. This metadata was auto-generated through the Ramona...

  7. Parcels and Land Ownership, Published in unknown, Manatee County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Manatee County, FL. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, Published in 2011, Christian County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Christian County, MO. This metadata was auto-generated through the Ramona...

  9. Parcels and Land Ownership, Published in 2011, Christian County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Christian County, KY. This metadata was auto-generated through the Ramona...

  10. Parcels and Land Ownership, Published in 2011, Esmeralda City Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Esmeralda County, NV. This metadata was auto-generated through the Ramona...

  11. Parcels and Land Ownership, Published in 2011, Rice County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Rice County, KS. This metadata was auto-generated through the Ramona GIS...

  12. Parcels and Land Ownership, Published in 2008, Rice County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Rice County, MN. This metadata was auto-generated through the Ramona GIS...

  13. Parcels and Land Ownership, Published in 2011, Codington County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Coffee County, GA. This metadata was auto-generated through the Ramona GIS...

  14. Parcels and Land Ownership, Published in 2011, Dolores County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Dolores County, CO. This metadata was auto-generated through the Ramona...

  15. Parcels and Land Ownership, Published in 2011, Slop County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Smith County, MS. This metadata was auto-generated through the Ramona GIS...

  16. Parcels and Land Ownership, Published in 2011, Smith County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Smith County, TX. This metadata was auto-generated through the Ramona GIS...

  17. Parcels and Land Ownership, Published in 2011, Howell County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Howell County, MO. This metadata was auto-generated through the Ramona GIS...

  18. Parcels and Land Ownership, Published in 2011, Cameron County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Cameron County, TX. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Cameron County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Cameron County, PA. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Cameron County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Cameron Parish County, LA. This metadata was auto-generated through the...

  1. Parcels and Land Ownership, Published in 2008, Mecosta County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Mecosta County, MI. This metadata was auto-generated through the Ramona...

  2. Parcels and Land Ownership, Published in 2008, Wayne County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Wayne County, MI. This metadata was auto-generated through the Ramona GIS...

  3. Parcels and Land Ownership, Published in 2008, Saginaw County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Saginaw County, MI. This metadata was auto-generated through the Ramona...

  4. Parcels and Land Ownership, Published in 2011, Murray County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Murray County, OK. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in 2011, Murray County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Murray County, GA. This metadata was auto-generated through the Ramona GIS...

  6. Parcels and Land Ownership, Published in 2011, Winnebago County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Winnebago County, WI. This metadata was auto-generated through the Ramona...

  7. Parcels and Land Ownership, Published in 2011, Madison County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Madison County, NE. This metadata was auto-generated through the Ramona GIS...

  8. Parcels and Land Ownership, Published in 2008, Becker County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Becker County, MN. This metadata was auto-generated through the Ramona GIS...

  9. Parcels and Land Ownership, Published in 2011, Limestone County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Limestone County, AL. This metadata was auto-generated through the Ramona...

  10. Parcels and Land Ownership, Published in 2011, Limstone County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Limestone County, TX. This metadata was auto-generated through the Ramona...

  11. Parcels and Land Ownership, Published in 2011, Gentry County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally George County, MS. This metadata was auto-generated through the Ramona GIS...

  12. Parcels and Land Ownership, Published in 2011, Gentry County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Gentry County, MO. This metadata was auto-generated through the Ramona GIS...

  13. US Forest Service Survey parcels described by metes and bounds

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting survey parcels described by a metes and bounds description. Examples include: land lots, housing subdivision lots, mineral...

  14. Parcels and Land Ownership, Published in 2011, Huntington County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Huntington County, IN. This metadata was auto-generated through the Ramona...

  15. Parcels and Land Ownership, Published in 2011, Sabine Parish Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sabine Parish County, LA. This metadata was auto-generated through the...

  16. Parcels and Land Ownership, Published in 2011, Sabine County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sabine County, TX. This metadata was auto-generated through the Ramona GIS...

  17. Parcels and Land Ownership, Published in 2011, Turner County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Turner County, SD. This metadata was auto-generated through the Ramona GIS...

  18. Parcels and Land Ownership, Published in 2011, Turner County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Turner County, GA. This metadata was auto-generated through the Ramona GIS...

  19. Parcels and Land Ownership, Published in 2011, Porter County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Porter County, IN. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Taos County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Tate County, MS. This metadata was auto-generated through the Ramona GIS...

  1. Parcels and Land Ownership, Published in unknown, Weld County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Weld County, CO. This metadata was auto-generated through the Ramona GIS...

  2. Parcels and Land Ownership, Published in unknown, Webster County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Weld County, CO. This metadata was auto-generated through the Ramona GIS...

  3. Parcels and Land Ownership, Published in 2011, Schuyler County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Schuyler County, MO. This metadata was auto-generated through the Ramona...

  4. Parcels and Land Ownership, Published in 2011, Phillips County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Phillips County, CO. This metadata was auto-generated through the Ramona...

  5. Parcels and Land Ownership, Published in 2011, Humboldt County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Humphreys County, MS. This metadata was auto-generated through the Ramona...

  6. Parcels and Land Ownership, Published in 2011, Prowers County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Prowers County, CO. This metadata was auto-generated through the Ramona GIS...

  7. Parcels and Land Ownership, Published in 2011, Steele County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Steele County, ND. This metadata was auto-generated through the Ramona GIS...

  8. Parcels and Land Ownership, Published in 2008, Steele County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Steele County, MN. This metadata was auto-generated through the Ramona GIS...

  9. Parcels and Land Ownership, Published in 2011, Buffalo County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Buffalo County, WI. This metadata was auto-generated through the Ramona...

  10. Parcels and Land Ownership, Published in 2011, Rutherford County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Rutherford County, TN. This metadata was auto-generated through the Ramona...

  11. Parcels and Land Ownership, Published in 2007, Mineral County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2007. The extent of these data is generally Mineral County, NV. This metadata was auto-generated through the Ramona GIS...

  12. Parcels and Land Ownership, Published in 2011, Mineral County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mineral County, CO. This metadata was auto-generated through the Ramona GIS...

  13. Parcels and Land Ownership, Published in 2011, Evans County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Evans County, GA. This metadata was auto-generated through the Ramona GIS...

  14. Parcels and Land Ownership, Published in 2011, Pulaski County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Pulaski County, IN. This metadata was auto-generated through the Ramona...

  15. Parcels and Land Ownership, Published in unknown, Sanpete County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Sanpete County, UT. This metadata was auto-generated through the Ramona...

  16. Parcels and Land Ownership, Published in unknown, Madison County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Hardcopy Maps information as of unknown. This data set includes internal links to Building...

  17. Parcels and Land Ownership, Published in unknown, Darke County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Darke County, OH. This metadata was auto-generated through the Ramona...

  18. Parcels and Land Ownership, Published in unknown, Garfield County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Garfield County, UT. This metadata was auto-generated through the Ramona...

  19. Parcels and Land Ownership, Published in 2011, Parke County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Parke County, IN. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, Published in 2011, Otoe County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Otoe County, NE. This metadata was auto-generated through the Ramona GIS...

  1. Parcels and Land Ownership, Published in 2011, Andrew County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Andrew County, MO. This metadata was auto-generated through the Ramona GIS...

  2. Parcels and Land Ownership, Published in 2011, Washington County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Washington County, OK. This metadata was auto-generated through the Ramona...

  3. Parcels and Land Ownership, Published in 2011, Texas County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Texas County, OK. This metadata was auto-generated through the Ramona GIS...

  4. Parcels and Land Ownership, Published in 2011, Jefferson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Jefferson County, OK. This metadata was auto-generated through the Ramona...

  5. Parcels and Land Ownership, Published in 2011, Greer County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Greer County, OK. This metadata was auto-generated through the Ramona GIS...

  6. Parcels and Land Ownership, Published in 2011, Norton County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Norton County, KS. This metadata was auto-generated through the Ramona GIS...

  7. Parcels and Land Ownership, Published in 2011, Norton City Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Norton City County, VA. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, Published in 2011, Conway County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Conway County, AR. This metadata was auto-generated through the Ramona GIS...

  9. 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...

  10. 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.

  11. 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...

  12. 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...

  13. A GIS-based shape index for land parcels

    Science.gov (United States)

    Demetriou, Demetris; Stillwell, John; See, Linda

    2013-08-01

    Shape analysis is of interest in many fields of spatial science and planning including land management in rural areas. In particular, evaluating the shape of existing land parcels is critical when implementing rural development schemes such as land consolidation. However, existing land parcel shape indices have major deficiencies: completely different shapes of parcels may have the same index value or similar parcel shapes may have different index scores. Thus, there is a clear requirement for a more accurate and reliable measurement method. This paper therefore presents a new parcel shape index (PSI) which integrates a geographical information system (GIS) with a multi-attribute decision-making (MADM) method. It involves the amalgamated outcome of six geometric measures represented by value functions involving a mathematical representation of judgements by experts that compare each geometric measure with that of an optimum parcel shape defined for land consolidation projects. The optimum shape has a PSI value of 1 while the worst shape has a value close to 0. The shape measures used in the model include length of sides, acute angles, reflex angles, boundary points, compactness and regularity. The paper uses data for two case study areas in Cyprus to demonstrate the superiority of the new PSI over three existing shape indices employed in other studies. The methodology utilized here can be implemented in other disciplines dealing with the assessment of objects that can be compared to an optimum.

  14. Parcels and Land Ownership, Dunn County Parcel Layer, Published in 1999, Not Applicable scale, Dunn County, WI.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at Not Applicable scale, was produced all or in part from Other information as of 1999. It is described as 'Dunn...

  15. Parcels and Land Ownership, parcels, Published in 1997, 1:4800 (1in=400ft) scale, County of Ashe.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Published Reports/Deeds information as of 1997. It...

  16. Parcels and Land Ownership, Smith County Parcels, Published in 2007, 1:600 (1in=50ft) scale, Smith County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Hardcopy Maps information as of 2007. It is described...

  17. Parcels and Land Ownership, County parcels 07, Published in 2007, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2007. It is described as...

  18. Parcels and Land Ownership, County parcels, Published in 2005, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2005. It is described as...

  19. Parcels and Land Ownership, recorder parcels, Published in 2009, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2009. It is described as...

  20. Parcels and Land Ownership, parcels 2002, Published in 2002, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2002. It is described as...

  1. Parcels and Land Ownership, parcels 2004, Published in 2004, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2004. It is described as...

  2. Parcels and Land Ownership, parcels 2009, Published in 2009, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2009. It is described as...

  3. Parcels and Land Ownership, parcels 2006, Published in 2006, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2006. It is described as...

  4. Parcels and Land Ownership, GIS parcels, Published in 2009, 1:24000 (1in=2000ft) scale, Washington County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2009. It is described as...

  5. Parcels and Land Ownership, Cedar west parcels, Published in 2005, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2005. It is described as...

  6. Parcels and Land Ownership, parowan parcels, Published in 2005, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2005. It is described as...

  7. 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...

  8. 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...

  9. Parcels and Land Ownership, No evidence on County website of digital GIS parcel data. Surveys indicate GIS initiative cancelled, Published in 2008, Iron County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'No evidence on County website of digital GIS parcel data. Surveys indicate GIS initiative...

  10. Parcels and Land Ownership, no evidence in prior surveys or on website of digital parcel data, Published in 2008, Missaukee County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'no evidence in prior surveys or on website of digital parcel data'. The extent of these data...

  11. 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.

  12. 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.

  13. 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

  14. 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

  15. 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.

  16. 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.

  17. 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…

  18. 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.

  19. 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…

  20. A parcellation scheme for human left lateral parietal cortex.

    Science.gov (United States)

    Nelson, Steven M; Cohen, Alexander L; Power, Jonathan D; Wig, Gagan S; Miezin, Francis M; Wheeler, Mark E; Velanova, Katerina; Donaldson, David I; Phillips, Jeffrey S; Schlaggar, Bradley L; Petersen, Steven E

    2010-07-15

    The parietal lobe has long been viewed as a collection of architectonic and functional subdivisions. Though much parietal research has focused on mechanisms of visuospatial attention and control-related processes, more recent functional neuroimaging studies of memory retrieval have reported greater activity in left lateral parietal cortex (LLPC) when items are correctly identified as previously studied ("old") versus unstudied ("new"). These studies have suggested functional divisions within LLPC that may provide distinct contributions toward recognition memory judgments. Here, we define regions within LLPC by developing a parcellation scheme that integrates data from resting-state functional connectivity MRI and functional MRI. This combined approach results in a 6-fold parcellation of LLPC based on the presence (or absence) of memory-retrieval-related activity, dissociations in the profile of task-evoked time courses, and membership in large-scale brain networks. This parcellation should serve as a roadmap for future investigations aimed at understanding LLPC function.

  1. Structural parcellation of the thalamus using shortest-path tractography

    DEFF Research Database (Denmark)

    Kasenburg, Niklas; Darkner, Sune; Hahn, Ute;

    2016-01-01

    that parcellation of the thalamus results in p-value maps that are spatially coherent across subjects. Comparing to the state-of-the-art parcellation of Behrens et al. [1], we observe some agreement, but the soft segmentation exhibits better stability for voxels connected to multiple target regions....... to each cortical target region. Calculation of these statistical measures is derived from a rank-based test on the histogram of tract-based scores from all the shortest paths found between the source voxel and each voxel within the target region. Using data from the Human Connectome Project, we show...

  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. 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. .

  7. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s 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...

  8. 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...

  9. 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.

  10. 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,

  11. 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...

  12. 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...

  13. A multi-modal parcellation of human cerebral cortex.

    Science.gov (United States)

    Glasser, Matthew F; Coalson, Timothy S; Robinson, Emma C; Hacker, Carl D; Harwell, John; Yacoub, Essa; Ugurbil, Kamil; Andersson, Jesper; Beckmann, Christian F; Jenkinson, Mark; Smith, Stephen M; Van Essen, David C

    2016-08-11

    Understanding the amazingly complex human cerebral cortex requires a map (or parcellation) of its major subdivisions, known as cortical areas. Making an accurate areal map has been a century-old objective in neuroscience. Using multi-modal magnetic resonance images from the Human Connectome Project (HCP) and an objective semi-automated neuroanatomical approach, we delineated 180 areas per hemisphere bounded by sharp changes in cortical architecture, function, connectivity, and/or topography in a precisely aligned group average of 210 healthy young adults. We characterized 97 new areas and 83 areas previously reported using post-mortem microscopy or other specialized study-specific approaches. To enable automated delineation and identification of these areas in new HCP subjects and in future studies, we trained a machine-learning classifier to recognize the multi-modal 'fingerprint' of each cortical area. This classifier detected the presence of 96.6% of the cortical areas in new subjects, replicated the group parcellation, and could correctly locate areas in individuals with atypical parcellations. The freely available parcellation and classifier will enable substantially improved neuroanatomical precision for studies of the structural and functional organization of human cerebral cortex and its variation across individuals and in development, aging, and disease.

  14. 7 CFR 1955.140 - Sale in parcels.

    Science.gov (United States)

    2010-01-01

    ..., inventory for small business enterprises, buildings, facilities, and similar items may be permitted if a... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) PROPERTY MANAGEMENT Disposal of Inventory Property General § 1955.140 Sale in parcels...

  15. 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...

  16. 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.

  17. 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...

  18. 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....

  19. 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...

  20. 76 FR 23749 - Intelligent Mail Package Barcode (IMpb) Implementation for Commercial Parcels

    Science.gov (United States)

    2011-04-28

    ... only to nonpresorted BPM machinable parcels (401.1.5.1) that bear a unique Intelligent Mail package... must be part of a nonpresorted mailing of 50 or more BPM parcels. * * * * * 4.0 Price Eligibility for... applies only to nonpresorted BPM machinable parcels (see 401.1.5) that bear a unique Intelligent Mail...

  1. 76 FR 14284 - Domestic Shipping Services Product Launch of Parcel Select Regional Ground

    Science.gov (United States)

    2011-03-16

    ... 111 Domestic Shipping Services Product Launch of Parcel Select Regional Ground AGENCY: Postal Service... describes pricing, product features, and mailing standards for Parcel Select Regional Ground. Parcel Select... destined for USPS zones local, 1, 2, and 3. This competitive, nonpresort product is a category of...

  2. 76 FR 13000 - Transfer of Commercial First-Class Mail Parcels to Competitive Product List

    Science.gov (United States)

    2011-03-09

    ... Commission to transfer commercial First-Class Mail Parcels from the Mail Classification Schedule's Market... to transfer commercial First-Class Mail Parcels from the Mail Classification Schedule's Market... place in two steps: First, commercial First-Class Mail Parcels would be removed from the...

  3. Use of Item Parceling in Structural Equation Modeling with Missing Data

    Science.gov (United States)

    Orcan, Fatih

    2013-01-01

    Parceling is referred to as a procedure for computing sums or average scores across multiple items. Parcels instead of individual items are then used as indicators of latent factors in the structural equation modeling analysis (Bandalos 2002, 2008; Little et al., 2002; Yang, Nay, & Hoyle, 2010). Item parceling may be applied to alleviate some…

  4. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

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

  5. 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,

  6. 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...

  7. 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...

  8. 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.

  9. 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...

  10. 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...

  11. 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....

  12. 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.

  13. 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 ...

  14. Functional connectivity based parcellation of the human medial temporal lobe.

    Science.gov (United States)

    Wang, Shao-Fang; Ritchey, Maureen; Libby, Laura A; Ranganath, Charan

    2016-10-01

    Regional differences in large-scale connectivity have been proposed to underlie functional specialization along the anterior-posterior axis of the medial temporal lobe (MTL), including the hippocampus (HC) and the parahippocampal gyrus (PHG). However, it is unknown whether functional connectivity (FC) can be used reliably to parcellate the human MTL. The current study aimed to differentiate subregions of the HC and the PHG based on patterns of whole-brain intrinsic FC. FC maps were calculated for each slice along the longitudinal axis of the PHG and the HC. A hierarchical clustering algorithm was then applied to these data in order to group slices according to the similarity of their connectivity patterns. Surprisingly, three discrete clusters were identified in the PHG. Two clusters corresponded to the parahippocampal cortex (PHC) and the perirhinal cortex (PRC), and these regions showed preferential connectivity with previously described posterior-medial and anterior-temporal networks, respectively. The third cluster corresponded to an anterior PRC region previously described as area 36d, and this region exhibited preferential connectivity with auditory cortical areas and with a network involved in visceral processing. The three PHG clusters showed different profiles of activation during a memory-encoding task, demonstrating that the FC-based parcellation identified functionally dissociable sub-regions of the PHG. In the hippocampus, no sub-regions were identified via the parcellation procedure. These results indicate that connectivity-based methods can be used to parcellate functional regions within the MTL, and they suggest that studies of memory and high-level cognition need to differentiate between PHC, posterior PRC, and anterior PRC.

  15. Which fMRI clustering gives good brain parcellations?

    Directory of Open Access Journals (Sweden)

    Bertrand eThirion

    2014-07-01

    Full Text Available Analysis and interpretation of neuroimaging data often require one to divide the brain into a number of regions, or parcels, with homogeneous characteristics, be these regions defined in the brain volume or on on the cortical surface. While predefined brain atlases do not adapt to the signal in the individual subjects images, parcellation approaches use brain activity (e.g. found in some functional contrasts of interest and clustering techniques to define regions with some degree of signal homogeneity. In this work, we address the question of which clustering technique is appropriate and how to optimize the corresponding model. We use two principled criteria: goodness of fit (accuracy, and reproducibility of the parcellation across bootstrap samples. We study these criteria on both simulated and two task-based functional Magnetic Resonance Imaging datasets for the Ward, spectral and K-means clustering algorithms. We show that in general Ward’s clustering performs better than alternative methods with regards to reproducibility and accuracy and that the two criteria diverge regarding the preferred models (reproducibility leading to more conservative solutions, thus deferring the practical decision to a higher level alternative, namely the choice of a trade-off between accuracy and stability.

  16. Parcellation of left parietal tool representations by functional connectivity

    Science.gov (United States)

    Garcea, Frank E.; Z. Mahon, Bradford

    2014-01-01

    Manipulating a tool according to its function requires the integration of visual, conceptual, and motor information, a process subserved in part by left parietal cortex. How these different types of information are integrated and how their integration is reflected in neural responses in the parietal lobule remains an open question. Here, participants viewed images of tools and animals during functional magnetic resonance imaging (fMRI). K-means clustering over time series data was used to parcellate left parietal cortex into subregions based on functional connectivity to a whole brain network of regions involved in tool processing. One cluster, in the inferior parietal cortex, expressed privileged functional connectivity to the left ventral premotor cortex. A second cluster, in the vicinity of the anterior intraparietal sulcus, expressed privileged functional connectivity with the left medial fusiform gyrus. A third cluster in the superior parietal lobe expressed privileged functional connectivity with dorsal occipital cortex. Control analyses using Monte Carlo style permutation tests demonstrated that the clustering solutions were outside the range of what would be observed based on chance ‘lumpiness’ in random data, or mere anatomical proximity. Finally, hierarchical clustering analyses were used to formally relate the resulting parcellation scheme of left parietal tool representations to previous work that has parcellated the left parietal lobule on purely anatomical grounds. These findings demonstrate significant heterogeneity in the functional organization of manipulable object representations in left parietal cortex, and outline a framework that generates novel predictions about the causes of some forms of upper limb apraxia. PMID:24892224

  17. 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.

  18. Parcels and Land Ownership, Juab County Parcels "Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113., Published in 2007, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  19. Parcels and Land Ownership, Millard County Parcels "Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113., Published in 2007, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  20. Parcels and Land Ownership, Box Elder Co Parcels "Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113., Published in 2007, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  1. Parcels and Land Ownership, Cache County Parcels "Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113., Published in 2007, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007....

  2. Parcels and Land Ownership, Sanpete County Parcels "Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113., Published in 2007, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  3. 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....

  4. 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...

  5. 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....

  6. 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.

  7. 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...

  8. 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....

  9. 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.

  10. 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...

  11. 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...

  12. 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.

  13. 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 ...

  14. 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...

  15. 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…

  16. 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.

  17. Aggregating high-priority landscape areas to the parcel level: an easement implementation tool.

    Science.gov (United States)

    Strager, Michael P; Rosenberger, Randall S

    2007-01-01

    Landscape characteristics and parcel ownership information are often collected on different spatial scales leading to difficulties in implementing land use plans at the parcel level. This study provides a method for aggregating highly resolute landscape planning information to the parcel level. Our parcel prioritization model directly incorporates a Land Trust's conservation goals in the form of a compromise programming model. We then demonstrate the use of our approach for implementation decisions, including parcel selection under a budget constraint and the estimation of a total conservation budget necessary to meet specific conservation goals. We found that these cost constraints significantly alter the composition of the 'best' parcels for conservation and can also provide guidance for implementation. The model's results were integral to a local Land Trust's ability to further define and achieve their goals.

  18. 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...

  19. 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.

  20. 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.

  1. 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…

  2. 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

  3. 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.……

  4. 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....

  5. 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....

  6. 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;…

  7. 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...

  8. 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.

  9. Using natural beta emission for detecting concealed tobacco in parcels

    Energy Technology Data Exchange (ETDEWEB)

    Myers, Jeremy [Laboratory for Threat Material Detection, Department of Mechanical Engineering, University of New Brunswick, Fredericton, New Brunswick, E3B 5A3 (Canada); Hussein, Esam M.A. [Laboratory for Threat Material Detection, Department of Mechanical Engineering, University of New Brunswick, Fredericton, New Brunswick, E3B 5A3 (Canada)], E-mail: hussein@unb.ca

    2007-10-15

    It is suspected that postal systems are used for the illegal shipment of tobacco products to circumvent taxation and excise payments. This paper demonstrates that beta-particle emission from the potassium-40 contained in tobacco can be used to passively detect its presence in paperboard postal parcels. The same concept can be utilized for the detection of marijuana, whose leaves are also rich in {sup 40}K. The combination of high beta activity and a low weight is a good indicator of the presence of these two contraband materials.

  10. 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...

  11. 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

  12. 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.

  13. 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...

  14. 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…

  15. 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.

  16. Cerebellar Functional Parcellation Using Sparse Dictionary Learning Clustering

    Directory of Open Access Journals (Sweden)

    Changqing eWang

    2016-05-01

    Full Text Available The human cerebellum has recently been discovered to contribute to cognition and emotion beyond the planning and execution of movement, suggesting its functional heterogeneity. We aimed to identify the functional parcellation of the cerebellum using information from resting-state functional magnetic resonance imaging (rs-fMRI. For this, we introduced a new data-driven decomposition-based functional parcellation algorithm, called Sparse Dictionary Learning Clustering (SDLC. SDLC integrates dictionary learning, sparse representation of rs-fMRI, and k-means clustering into one optimization problem. The dictionary is comprised of an over-complete set of time course signals, with which a sparse representation of rs-fMRI signals can be constructed. Cerebellar functional regions were then identified using k-means clustering based on the sparse representation of rs-fMRI signals. We solved SDLC using a multi-block hybrid proximal alternating method that guarantees strong convergence. We evaluated the reliability of SDLC and benchmarked its classification accuracy against other clustering techniques using simulated data. We then demonstrated that SDLC can identify biologically reasonable functional regions of the cerebellum as estimated by their cerebello-cortical functional connectivity. We further provided new insights into the cerebello-cortical functional organisation in children.

  17. Cerebellar Functional Parcellation Using Sparse Dictionary Learning Clustering.

    Science.gov (United States)

    Wang, Changqing; Kipping, Judy; Bao, Chenglong; Ji, Hui; Qiu, Anqi

    2016-01-01

    The human cerebellum has recently been discovered to contribute to cognition and emotion beyond the planning and execution of movement, suggesting its functional heterogeneity. We aimed to identify the functional parcellation of the cerebellum using information from resting-state functional magnetic resonance imaging (rs-fMRI). For this, we introduced a new data-driven decomposition-based functional parcellation algorithm, called Sparse Dictionary Learning Clustering (SDLC). SDLC integrates dictionary learning, sparse representation of rs-fMRI, and k-means clustering into one optimization problem. The dictionary is comprised of an over-complete set of time course signals, with which a sparse representation of rs-fMRI signals can be constructed. Cerebellar functional regions were then identified using k-means clustering based on the sparse representation of rs-fMRI signals. We solved SDLC using a multi-block hybrid proximal alternating method that guarantees strong convergence. We evaluated the reliability of SDLC and benchmarked its classification accuracy against other clustering techniques using simulated data. We then demonstrated that SDLC can identify biologically reasonable functional regions of the cerebellum as estimated by their cerebello-cortical functional connectivity. We further provided new insights into the cerebello-cortical functional organization in children.

  18. 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.

  19. 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....

  20. 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...

  1. 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

  2. Parcels and Land Ownership, Jasper County, Georgia parcel data set, Published in 2006, 1:2400 (1in=200ft) scale, Northeast Georgia Regional Commission.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2006. It...

  3. Parcels and Land Ownership, Madison County, Georgia parcel data set, Published in 2007, 1:2400 (1in=200ft) scale, Northeast Georgia Regional Commission.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  4. Parcels and Land Ownership, Buffalo County, WI Parcel Database - approx. 75% complete, Published in 2008, 1:600 (1in=50ft) scale, Buffalo County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2008. It is...

  5. Parcels and Land Ownership, Jackson County, Georgia parcel data set, Published in 2008, 1:2400 (1in=200ft) scale, Northeast Georgia Regional Commission.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2008. It...

  6. Parcels and Land Ownership, Effingham County Parcel Data, Published in 2010, 1:600 (1in=50ft) scale, Effingham County Board Of Commissioners.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2010. It is...

  7. Parcels and Land Ownership, Parcels for all of Walworth County, Published in 2000, 1:2400 (1in=200ft) scale, Walworth County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2000. It...

  8. Parcels and Land Ownership, Oconee County, Georgia parcel data set, Published in 2007, 1:2400 (1in=200ft) scale, Northeast Georgia Regional Commission.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It...

  9. Parcels and Land Ownership, Cedar City Parcel Lines, Published in 2005, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2005. It is described as...

  10. Parcels and Land Ownership, Parcel boundaries for all properties within Phillips County, Published in 2008, 1:4800 (1in=400ft) scale, Phillips County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Other information as of 2008. It is described as...

  11. Parcels and Land Ownership, Luthersville, Georgia Parcel Shapefile, Published in 2005, 1:12000 (1in=1000ft) scale, Chattahoochee-Flint Regional Development.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:12000 (1in=1000ft) scale, was produced all or in part from Field Survey/GPS information as of 2005. It is...

  12. Parcels and Land Ownership, Turin, Georgia Parcel UTM-NAD 83, Published in 2004, 1:12000 (1in=1000ft) scale, Chattahoochee-Flint Regional Development.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:12000 (1in=1000ft) scale, was produced all or in part from Field Survey/GPS information as of 2004. It is...

  13. Parcels and Land Ownership, Coweta County, Georgia Parcel Base Shapefile, Published in 2006, 1:12000 (1in=1000ft) scale, Chattahoochee-Flint Regional Development.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:12000 (1in=1000ft) scale, was produced all or in part from Field Survey/GPS information as of 2006. It is...

  14. Parcels and Land Ownership, Includes parcel lines, polygons, and annotation., Published in 2013, 1:600 (1in=50ft) scale, Brown County, WI.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2013. It is...

  15. Parcels and Land Ownership, Fulton County parcel fabric, Published in 2010, 1:600 (1in=50ft) scale, Fulton County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2010. It is...

  16. Parcels and Land Ownership, York County, South Carolina Parcel Database, Published in unknown, 1:4800 (1in=400ft) scale, York County Government, SC.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Published Reports/Deeds information as of unknown....

  17. Parcels and Land Ownership, County parcels 9-19-08, Published in 2008, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2008. It is described as...

  18. Parcels and Land Ownership, pdog site 2 parcels, Published in 2005, 1:24000 (1in=2000ft) scale, Iron County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2005. It is described as...

  19. 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.

  20. 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...

  1. 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

  2. 77 FR 43561 - Proposed Eligibility Criteria for Bound Printed Matter Parcels

    Science.gov (United States)

    2012-07-25

    ... deliver written comments to the manager, Product Classification, U.S. Postal Service, 475 L'Enfant Plaza... effectiveness in the packaging of BPM parcels. The Postal Service also hopes to provide a mechanism for mailers... products. To calculate density, first the length, height and width of each parcel is measured in inches...

  3. Axiomatic definition of valid 3D parcels, potentially in a space partition

    NARCIS (Netherlands)

    Thompson, R.J.; Van Oosterom, P.J.M.

    2011-01-01

    The definition of a valid 3D parcel must be correct and unambiguous, because an error or ambiguity in the definition of the extent of a property can lead to expensive legal disputes or to problems with handling 3D parcels in the information systems or problems during data transfer between two system

  4. Parcelization and land use: A case study in the New York City Watershed

    Science.gov (United States)

    Jennifer A. Caron; Rene H. Germain; Nathaniel M. Anderson

    2012-01-01

    Over 75% of the New York City Watershed is forested, and the majority of the land is owned by family forest owners. Ownership fragmentation and development may impact both the working forested landscape and water quality. We surveyed the owners of intact and subdivided family forest parcels across various parcel sizes to gauge their awareness of forest management...

  5. 39 CFR 320.7 - Suspension for advertisements accompanying parcels or periodicals.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Suspension for advertisements accompanying parcels... advertisements accompanying parcels or periodicals. (a) The operation of 39 U.S.C. 601(a) (1) through (6) and § 310.2(b) (1) through (6) of this chapter is suspended on all post routes for advertisements...

  6. 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...

  7. 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...

  8. 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....

  9. 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...

  10. 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...

  11. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

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

  12. 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

  13. 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.

  14. 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...

  15. 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...

  16. Robust brain parcellation using sparse representation on resting-state fMRI.

    Science.gov (United States)

    Zhang, Yu; Caspers, Svenja; Fan, Lingzhong; Fan, Yong; Song, Ming; Liu, Cirong; Mo, Yin; Roski, Christian; Eickhoff, Simon; Amunts, Katrin; Jiang, Tianzi

    2015-11-01

    Resting-state fMRI (rs-fMRI) has been widely used to segregate the brain into individual modules based on the presence of distinct connectivity patterns. Many parcellation methods have been proposed for brain parcellation using rs-fMRI, but their results have been somewhat inconsistent, potentially due to various types of noise. In this study, we provide a robust parcellation method for rs-fMRI-based brain parcellation, which constructs a sparse similarity graph based on the sparse representation coefficients of each seed voxel and then uses spectral clustering to identify distinct modules. Both the local time-varying BOLD signals and whole-brain connectivity patterns may be used as features and yield similar parcellation results. The robustness of our method was tested on both simulated and real rs-fMRI datasets. In particular, on simulated rs-fMRI data, sparse representation achieved good performance across different noise levels, including high accuracy of parcellation and high robustness to noise. On real rs-fMRI data, stable parcellation of the medial frontal cortex (MFC) and parietal operculum (OP) were achieved on three different datasets, with high reproducibility within each dataset and high consistency across these results. Besides, the parcellation of MFC was little influenced by the degrees of spatial smoothing. Furthermore, the consistent parcellation of OP was also well corresponding to cytoarchitectonic subdivisions and known somatotopic organizations. Our results demonstrate a new promising approach to robust brain parcellation using resting-state fMRI by sparse representation.

  17. 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...

  18. Parcels and Land Ownership, The parcels of the City & County of Denver. These parcels are continually updated as their attributes change. The geometry of this data is not of survey quality and should not be used for survey purposes. It is for general reference purposes only., Published in 2009, City & County of Denver.

    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 2009. It is described as 'The parcels of the City...

  19. 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.

  20. Fast, Sequence Adaptive Parcellation of Brain MR Using Parametric Models

    DEFF Research Database (Denmark)

    Puonti, Oula; Iglesias, Juan Eugenio; Van Leemput, Koen

    2013-01-01

    -of-the-art segmentation performance in both cortical and subcortical structures, while retaining all the benefits of generative parametric models, including high computational speed, automatic adaptiveness to changes in image contrast when different scanner platforms and pulse sequences are used, and the ability......In this paper we propose a method for whole brain parcellation using the type of generative parametric models typically used in tissue classification. Compared to the non-parametric, multi-atlas segmentation techniques that have become popular in recent years, our method obtains state...... to handle multi-contrast (vector-valued intensities) MR data. We have validated our method by comparing its segmentations to manual delineations both within and across scanner platforms and pulse sequences, and show preliminary results on multi-contrast test-retest scans, demonstrating the feasibility...

  1. SMI-32 parcellates the visual cortical areas of the marmoset.

    Science.gov (United States)

    Baldauf, Zsolt B

    The distribution pattern of SMI-32-immunoreactivity (SMI-32-ir) of neuronal elements was examined in the visual cortical areas of marmoset monkey. Layer IV of the primary visual cortex (V1) and layers III and V of the extrastriate areas showed the most abundant SMI-32-ir. The different areal and laminar distribution of SMI-32-ir allowed the distinction between various extrastriate areas and determined their exact anatomical boundaries in the New World monkey, Callithrix penicillata. It is shown here that the parcellating nature of SMI-32 described earlier in the visual cortical areas of other mammals - including Old World monkeys - is also present in the marmoset. Furthermore, a comparison became possible between the chemoanatomical organization of New World and Old World primates' visual cortical areas.

  2. Statistical Decoupling of Lagrangian Fluid Parcel in Newtonian Cosmology

    CERN Document Server

    Wang, Xin

    2016-01-01

    The Lagrangian dynamics of a single fluid element within a self-gravitational matter field is intrinsically non-local due to the presence of the tidal force. This complicates the theoretical investigation of the non-linear evolution of various cosmic objects, e.g. dark matter halos, in the context of Lagrangian fluid dynamics, since a fluid parcel with given initial density and shape may evolve differently depending on their environments. In this paper, we provide a statistical solution that could decouple this environmental dependence. After deriving the probability distribution evolution equation of the matter field, our method produces a set of closed ordinary differential equations whose solution is uniquely determined by the initial condition of the fluid element. Mathematically, it corresponds to the projected characteristic curve of the transport equation of the density-weighted probability density function (PDF). Consequently it is guaranteed that the one-point PDF would be preserved by evolving these...

  3. 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”.

  4. 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.

  5. 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...

  6. 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...

  7. 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.

  8. 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...

  9. 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...

  10. 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

  11. 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...

  12. 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 ...

  13. A flexible graphical model for multi-modal parcellation of the cortex.

    Science.gov (United States)

    Parisot, Sarah; Glocker, Ben; Ktena, Sofia Ira; Arslan, Salim; Schirmer, Markus D; Rueckert, Daniel

    2017-09-06

    Advances in neuroimaging have provided a tremendous amount of in-vivo information on the brain's organisation. Its anatomy and cortical organisation can be investigated from the point of view of several imaging modalities, many of which have been studied for mapping functionally specialised cortical areas. There is strong evidence that a single modality is not sufficient to fully identify the brain's cortical organisation. Combining multiple modalities in the same parcellation task has the potential to provide more accurate and robust subdivisions of the cortex. Nonetheless, existing brain parcellation methods are typically developed and tested on single modalities using a specific type of information. In this paper, we propose Graph-based Multi-modal Parcellation (GraMPa), an iterative framework designed to handle the large variety of available input modalities to tackle the multi-modal parcellation task. At each iteration, we compute a set of parcellations from different modalities and fuse them based on their local reliabilities. The fused parcellation is used to initialise the next iteration, forcing the parcellations to converge towards a set of mutually informed modality specific parcellations, where correspondences are established. We explore two different multi-modal configurations for group-wise parcellation using resting-state fMRI, diffusion MRI tractography, myelin maps and task fMRI. Quantitative and qualitative results on the Human Connectome Project database show that integrating multi-modal information yields a stronger agreement with well established atlases and more robust connectivity networks that provide a better representation of the population. Copyright © 2017 Elsevier Inc. All rights reserved.

  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. 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.

  19. 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.

  20. 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...

  1. 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

  2. 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...

  3. 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.

  4. 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...

  5. 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...

  6. 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 ...

  7. 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.

  8. 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.

  9. 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...

  10. 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…

  11. 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.

  12. Using structured decision making with landowners to address private forest management and parcelization: balancing multiple objectives and incorporating uncertainty

    Directory of Open Access Journals (Sweden)

    Paige F. B. Ferguson

    2015-12-01

    Full Text Available Parcelization and forest fragmentation are of concern for ecological, economic, and social reasons. Efforts to keep large, private forests intact may be supported by a decision-making process that incorporates landowners' objectives and uncertainty. We used structured decision making (SDM with owners of large, private forests in Macon County, North Carolina. Macon County has little land use regulation and a history of discordant, ineffective attempts to address land use and development. We worked with landowners to define their objectives, identify decision options for forest management, build a Bayesian decision network to predict the outcomes of decisions, and determine the optimal and least-desirable decision options. The optimal forest management options for an average, large, forested property (30 ha property with 22 ha of forest in Macon County was crown-thinning timber harvest under the Present-Use Value program, in which enrolled property is taxed at the present-use value (growing timber for commercial harvest rather than full market value. The least-desirable forest management actions were selling 1 ha and personal use of the forest (e.g., trails, firewood with or without a conservation easement. Landowners reported that they enjoyed participating in the project (85% and would reconsider what they are currently doing to manage their forest (69%. The decision that landowners initially thought would best meet their objectives did not match results from the decision network. This highlights the usefulness of SDM, which typically has been applied to decision problems involving public resources.

  13. 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.

  14. Why item parcels are (almost) never appropriate: two wrongs do not make a right--camouflaging misspecification with item parcels in CFA models.

    Science.gov (United States)

    Marsh, Herbert W; Lüdtke, Oliver; Nagengast, Benjamin; Morin, Alexandre J S; Von Davier, Matthias

    2013-09-01

    The present investigation has a dual focus: to evaluate problematic practice in the use of item parcels and to suggest exploratory structural equation models (ESEMs) as a viable alternative to the traditional independent clusters confirmatory factor analysis (ICM-CFA) model (with no cross-loadings, subsidiary factors, or correlated uniquenesses). Typically, it is ill-advised to (a) use item parcels when ICM-CFA models do not fit the data, and (b) retain ICM-CFA models when items cross-load on multiple factors. However, the combined use of (a) and (b) is widespread and often provides such misleadingly good fit indexes that applied researchers might believe that misspecification problems are resolved--that 2 wrongs really do make a right. Taking a pragmatist perspective, in 4 studies we demonstrate with responses to the Rosenberg Self-Esteem Inventory (Rosenberg, 1965), Big Five personality factors, and simulated data that even small cross-loadings seriously distort relations among ICM-CFA constructs or even decisions on the number of factors; although obvious in item-level analyses, this is camouflaged by the use of parcels. ESEMs provide a viable alternative to ICM-CFAs and a test for the appropriateness of parcels. The use of parcels with an ICM-CFA model is most justifiable when the fit of both ICM-CFA and ESEM models is acceptable and equally good, and when substantively important interpretations are similar. However, if the ESEM model fits the data better than the ICM-CFA model, then the use of parcels with an ICM-CFA model typically is ill-advised--particularly in studies that are also interested in scale development, latent means, and measurement invariance.

  15. Parcels and Land Ownership, Published in 2011, Hot Spring County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Hot Spring County, AR. This metadata was auto-generated through the Ramona...

  16. US Forest Service Parcels withdrawn from settlement, sale, mineral location, and/or entry

    Data.gov (United States)

    US Forest Service, Department of Agriculture — A map service on the www depicting federal land parcels that are withdrawn from settlement, sale, location, or entry under some or all of the general land and...

  17. Parcels and Land Ownership, Published in 2011, New Kent County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally New Kent County, VA. This metadata was auto-generated through the Ramona...

  18. Parcels and Land Ownership, Kent Hanson 701 577 4543, Published in 2007, Williams County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2007. It is described as 'Kent Hanson 701 577 4543'. The extent of these data is generally Williams County, ND. This...

  19. County and Parish Boundaries, Created when parcel dataset was developed, Published in 2000, Eureka County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This County and Parish Boundaries dataset as of 2000. It is described as 'Created when parcel dataset was developed'. Data by this publisher are often provided in...

  20. Parcels and Land Ownership, LandOwnership, Published in 2004, Millard County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2004. It is described as 'LandOwnership'. Data by this publisher...

  1. Parcels and Land Ownership, some problems with syncronizin, Published in 2011, Grand County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. It is described as 'some problems with syncronizin'. The extent of these data is generally Grand County, CO. This...

  2. Parcels and Land Ownership, linkage by project only, Published in 2008, Yellow Medicine.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'linkage by project only'. The extent of these data is generally Yellow Medicine County, MN....

  3. Parcels and Land Ownership, Published in 2011, McLean County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mclean County, IL. This metadata was auto-generated through the Ramona GIS...

  4. Parcels and Land Ownership, Published in 2011, McLean County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mclean County, ND. This metadata was auto-generated through the Ramona GIS...

  5. Parcels and Land Ownership, Published in 2011, Charles Mix County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Charleston County, SC. This metadata was auto-generated through the Ramona...

  6. Parcels and Land Ownership, Published in 2011, St. Charles County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Saint Charles Parish County, LA. This metadata was auto-generated through...

  7. Parcels and Land Ownership, Published in 2011, Charles Mix County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Charles Mix County, SD. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, Published in 2011, St. Charles Parish Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Saint Charles Parish County, LA. This metadata was auto-generated through...

  9. Parcels and Land Ownership, Published in 2011, McDonald County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mcdonald County, MO. This metadata was auto-generated through the Ramona...

  10. Fire and EMS Districts, parcel attribute, Published in 2007, Washoe County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Fire and EMS Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2007. It is described as 'parcel attribute'. Data by...

  11. Parcels and Land Ownership, had to join to cama database, Published in 2008, Campbell County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'had to join to cama database'. The extent of these data is generally Campbell County, WY....

  12. Parcels and Land Ownership, Published in 2011, Palo Alto County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Palo Alto County, IA. This metadata was auto-generated through the Ramona...

  13. Parcels and Land Ownership, Published in 2011, Monroe County Swiss Valley Associates, Inc..

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sweet Grass County, MT. This metadata was auto-generated through the Ramona...

  14. Parcels and Land Ownership, Includes APN only, Published in 2007, Churchill County, NV.

    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 2007. It is described as 'Includes APN only'....

  15. Parcels and Land Ownership, Published in 2011, Sante Fe County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Santa Fe County, NM. This metadata was auto-generated through the Ramona...

  16. Parcels and Land Ownership, Published in 2011, Monroe County Swiss Valley Associates, Inc..

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Sheridan County, MT. This metadata was auto-generated through the Ramona...

  17. Parcels and Land Ownership, in house progress uncertain, Published in unknown, Seneca County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. It is described as 'in house progress uncertain'. The extent of these data is generally Seneca County, OH....

  18. Parcels and Land Ownership, Published in 2011, McKinley County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mckinley County, NM. This metadata was auto-generated through the Ramona...

  19. Parcels and Land Ownership, Published in unknown, Ross County Soil and Water Conservation District (SWCD).

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. The extent of these data is generally Ross County, OH. This metadata was auto-generated through the Ramona GIS...

  20. Parcels and Land Ownership, 1s8w-36, Published in 2002, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2002. It is described as '1s8w-36'. Data by this publisher are...

  1. Parcels and Land Ownership, Published in 2011, Buena Vista City Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Buena Vista City County, VA. This metadata was auto-generated through the...

  2. Parcels and Land Ownership, Published in 2011, Walla Walla County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Walla Walla County, WA. This metadata was auto-generated through the Ramona...

  3. Parcels and Land Ownership, In progress "Cadastral Like" parcel geodatabase consisting of: survey level PLSS framework, parcel construction lines, parcel polygons, recorded/filed land surveys polygons, road right-of-way lines, Published in 2013, 1:1200 (1in=100ft) scale, Vernon County Wisconsin.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Other information as of 2013. It is described as...

  4. Parcels and Land Ownership, Published in 2011, La Plata County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally La Plata County, CO. This metadata was auto-generated through the Ramona...

  5. Parcels and Land Ownership, Published in 2011, Monroe County Swiss Valley Associates, Inc..

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Phillips County, MT. This metadata was auto-generated through the Ramona...

  6. Parcels and Land Ownership, Published in Not Provided, Southwest Georgia RDC.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Hardcopy Maps information as of Not Provided. Data by this publisher are often provided in...

  7. Parcels and Land Ownership, Published in 2008, Blue Earth County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. The extent of these data is generally Blue Earth County, MN. This metadata was auto-generated through the Ramona...

  8. Parcels and Land Ownership, 1s3w-merged, Published in 2001, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2001. It is described as '1s3w-merged'. Data by this publisher are...

  9. Parcels and Land Ownership, Only doing Ag lands - no citie, Published in 2007, Mountrail County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2007. It is described as 'Only doing Ag lands - no citie'. The extent of these data is generally Mountrail County, ND....

  10. Parcels and Land Ownership, Published in 2011, Montana Department of Appraisal & Audit.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Mineral County, MT. This metadata was auto-generated through the Ramona GIS...

  11. Parcels and Land Ownership, Published in 2011, Big Horn County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Big Horn County, WY. This metadata was auto-generated through the Ramona...

  12. Parcels and Land Ownership, Published in 2011, Monroe County Swiss Valley Associates, Inc..

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2011. The extent of these data is generally Big Horn County, MT. This metadata was auto-generated through the Ramona...

  13. Parcels and Land Ownership, Published in 2009, Chautauqua County/Elk County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Hardcopy Maps information as of 2009. This data set includes internal links to Building...

  14. Parcels and Land Ownership, state plane central zone surve, Published in unknown, Eagle County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. It is described as 'state plane central zone surve'. The extent of these data is generally Eagle County, CO....

  15. Parcels and Land Ownership, Digital mapping planned, but n, Published in 2008, Mille Lacs County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2008. It is described as 'Digital mapping planned, but n'. The extent of these data is generally Mille Lacs County, MN....

  16. Parcels and Land Ownership, 1s7w-31, Published in 2002, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2002. It is described as '1s7w-31'. Data by this publisher are...

  17. Parcels and Land Ownership, In begining stages of digital, Published in unknown, Millard County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. It is described as 'In begining stages of digital'. The extent of these data is generally Millard County, UT....

  18. Parcels and Land Ownership, 1n4w-indian, Published in 2002, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2002. It is described as '1n4w-indian'. Data by this publisher are...

  19. Parcels and Land Ownership, 1s9w-24, Published in 2002, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset, was produced all or in part from Other information as of 2002. It is described as '1s9w-24'. Data by this publisher are...

  20. Parcels and Land Ownership, 1n2w-36, Published in 2002, Duchesne County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of 2002. It is described as '1n2w-36'. Data by this publisher are often provided in UTM coordinate system; in a Transverse...

  1. Parcels and Land Ownership, rural addressing does collect address points, Published in unknown, Gibson County Government.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Parcels and Land Ownership dataset as of unknown. It is described as 'rural addressing does collect address points'. The extent of these data is generally Gila...

  2. 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,

  3. 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

  4. 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

  5. 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…

  6. CALCULATION OF PER PARCEL PROBABILITY FOR DUD BOMBS IN GERMANY

    Directory of Open Access Journals (Sweden)

    S. M. Tavakkoli Sabour

    2014-10-01

    Full Text Available Unexploded aerial Bombs, also known as duds or unfused bombs, of the bombardments in the past wars remain explosive for decades after the war under the earth’s surface threatening the civil activities especially if dredging works are involved. Interpretation of the aerial photos taken shortly after bombardments has been proven to be useful for finding the duds. Unfortunately, the reliability of this method is limited by some factors. The chance of finding a dud on an aerial photo depends strongly on the photography system, the size of the bomb and the landcover. On the other hand, exploded bombs are considerably better detectable on aerial photos and confidently represent the extent and density of a bombardment. Considering an empirical quota of unfused bombs, the expected number of duds can be calculated by the number of exploded bombs. This can help to have a better calculation of cost-risk ratio and to classify the areas for clearance. This article is about a method for calculation of a per parcel probability of dud bombs according to the distribution and density of exploded bombs. No similar work has been reported in this field by other authors.

  7. 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.

  8. 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...

  9. Improving Reliability of Subject-Level Resting-State fMRI Parcellation with Shrinkage Estimators

    OpenAIRE

    Mejia, Amanda F.; Nebel, Mary Beth; Shou, Haochang; Crainiceanu, Ciprian M.; Pekar, James J.; Mostofsky, Stewart; Caffo, Brian; Lindquist, Martin A.

    2015-01-01

    A recent interest in resting state functional magnetic resonance imaging (rsfMRI) lies in subdividing the human brain into anatomically and functionally distinct regions of interest. For example, brain parcellation is often a necessary step for defining the network nodes used in connectivity studies. While inference has traditionally been performed on group-level data, there is a growing interest in parcellating single subject data. However, this is difficult due to the inherent low signal-to...

  10. 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.

  11. 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.

  12. 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.

  13. 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

  14. 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

  15. Evolutionary stability of egg trading and parceling in simultaneous hermaphrodites: the chalk bass revisited.

    Science.gov (United States)

    Crowley, Philip H; Hart, Mary K

    2007-06-07

    Several species of simultaneously hermaphroditic seabasses living on coral reefs mate by alternating male and female roles with a partner. This is known as egg trading, one of the classic and most widely cited examples of social reciprocity among animals. Some of the egg-trading seabass species, including the chalk bass, Serranus tortugarum, switch mating roles repeatedly, having subdivided their clutch of eggs into parcels offered to the partner for fertilization. Here we attempt to understand these dynamics as a pair of evolutionary games, modifying some previous approaches to better reflect the biological system. We find that the trading of egg clutches is evolutionarily stable via byproduct mutualism and resistant to invasion by rare individuals that take the male role exclusively. We note why and how parceling may reflect sexual conflict between individuals in the mating pair. We estimate evolutionarily stable parcel numbers and show how they depend on parameter values. Typically, two or more sequential parcel numbers are evolutionarily stable, though the lowest of these yields the highest fitness. Assuming that parcel numbers are adjusted to local conditions, we predict that parcel numbers in nature are inversely related both to mating group density (except at low density) and predation risk.

  16. 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...

  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. 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.

  19. Building Permits, Tax_parcel_layer, Published in 2007, 1:600 (1in=50ft) scale, Buffalo County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Building Permits dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2007. It is described...

  20. The Development of a Teacher Salary Parcel Tax: The Quality Teacher and Education Act in San Francisco

    Science.gov (United States)

    Hough, Heather J.; Loeb, Susanna

    2009-01-01

    This case study will serve primarily as an historical account detailing the development of Quality Teacher and Education Act (QTEA). QTEA and the most salient details that led to its eventual passage, serving as an information source for San Francisco Unified School District (SFUSD) and other districts when they take on potentially controversial…