78 FR 56248 - Product Change-Parcel Select Negotiated Service Agreement

Science.gov (United States)

2013-09-12

... POSTAL SERVICE Product Change--Parcel Select Negotiated Service Agreement AGENCY: Postal Service...: The United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632... States Postal Service to Add Parcel Select Contract 7 to Competitive Product List. Documents are...

77 FR 66193 - Product Change-Parcel Select Negotiated Service Agreement

Science.gov (United States)

2012-11-02

... POSTAL SERVICE Product Change--Parcel Select Negotiated Service Agreement AGENCY: Postal Service... United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632(b)(3... Postal Service To Add Parcel Select Contract 6 to Competitive Product List. Documents are available at...

77 FR 42780 - Product Change-Parcel Select Negotiated Service Agreement

Science.gov (United States)

2012-07-20

... POSTAL SERVICE Product Change--Parcel Select Negotiated Service Agreement AGENCY: Postal Service... United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632(b)(3... Postal Service to Add Parcel Select Contract 3 to Competitive Product List. Documents are available at...

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

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Value added tax exclusion... 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 1997...

78 FR 26406 - Product Change-Parcel Return Service Negotiated Service Agreement

Science.gov (United States)

2013-05-06

... POSTAL SERVICE Product Change--Parcel Return Service Negotiated Service Agreement AGENCY: Postal... United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632(b)(3... Postal Service to Add Parcel Return Service Contract 4 to Competitive Product List. Documents are...

78 FR 65392 - Product Change-Parcel Return Service Negotiated Service Agreement

Science.gov (United States)

2013-10-31

... POSTAL SERVICE Product Change--Parcel Return Service Negotiated Service Agreement AGENCY: Postal... INFORMATION: The United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and... States Postal Service To Add Parcel Return Service Contract 5 to Competitive Product List. Documents are...

78 FR 12369 - Product Change-Parcel Return Service Negotiated Service Agreement

Science.gov (United States)

2013-02-22

... POSTAL SERVICE Product Change--Parcel Return Service Negotiated Service Agreement AGENCY: Postal...: The United States Postal Service[supreg] hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632... States Postal Service to Add Parcel Return Service Contract 3 to Competitive Product List. Documents are...

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

Science.gov (United States)

2011-03-09

...: On February 24, 2011, the United States Postal Service[supreg] filed with the Postal Regulatory Commission a Request of the United States Postal Service to transfer commercial First-Class Mail Parcels from... POSTAL SERVICE Transfer of Commercial First-Class Mail Parcels to Competitive Product List AGENCY...

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...

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.

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 or periodicals. 320.7 Section 320.7 Postal Service UNITED STATES POSTAL SERVICE RESTRICTIONS ON PRIVATE CARRIAGE OF LETTERS SUSPENSION OF THE PRIVATE EXPRESS STATUTES § 320.7 Suspension for advertisements accompanying parcels or periodicals. (a) Th...

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

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

Science.gov (United States)

2011-03-16

... POSTAL SERVICE 39 CFR Part 111 Domestic Shipping Services Product Launch of Parcel Select Regional... Standards of the United States Postal Service, Domestic Mail Manual (DMM[supreg]), to introduce a new competitive shipping option, Parcel Select Regional Ground \\TM\\ service. DATES: Effective Date: April 17, 2011...

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...... 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...

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

Science.gov (United States)

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

2015-05-29

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

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.

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....

75 FR 74755 - Product Change-Parcel Return Service Negotiated Service Agreement

Science.gov (United States)

2010-12-01

... POSTAL SERVICE Product Change--Parcel Return Service Negotiated Service Agreement AGENCY: Postal.... SUPPLEMENTARY INFORMATION: The United States Postal Service[supreg] hereby gives notice that on November 17, 2010, it filed with the Postal Regulatory Commission a Request of the United States Postal Service to...

Evaluation of four tax reforms in the United States

DEFF Research Database (Denmark)

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

2008-01-01

approach accounts for the observed heterogeneity in the microdata, but is simple to implement because we do not need to specify utility functions and estimate utility parameters. We find that each of the four tax acts created substantial welfare gains, and that the gains were concentrated almost......An emerging consensus is that labor force participation is more responsive to taxes and transfers than hours worked. To understand the implications of participation responses for the welfare analysis of tax reform, this paper embeds this margin of labor supply in an explicit welfare theoretic...... 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...

76 FR 2930 - Product Change-Parcel Select Negotiated Service Agreement

Science.gov (United States)

2011-01-18

... POSTAL SERVICE Product Change--Parcel Select Negotiated Service Agreement AGENCY: Postal Service... INFORMATION: The United States Postal Service[reg] hereby gives notice that on December 23, 2010, it filed with the Postal Regulatory [[Page 2931

Parcellation as a stylistic dominant characteristic in the novel Nigdina by Svetlana Velmar Janković

Directory of Open Access Journals (Sweden)

Mimović Milica P.

2015-01-01

Full Text Available The subject of this research is parcellation as a stylistic dominant characteristic in the novel 'Nigdina' by Svetlana Velmar Janković, and also as the means of expression which is superior in regard to the other linguistic procedures. Considering the aim of syntactic-stylistic analysis in this paper, the examples were divided according to their syntactic functions identifying and interpreting syntactic structures that change word order, and simultaneously point out stylistic marking of the parcellated structure. The most frequent structures are the ones with parcellated positions of adjuncts. Adverbs and constructions with prepositions and case are comparably found in these syntactic positions. Moreover, the most frequent are adjuncts for the parcellation of syntactic position, then intonational and positional emphasis of apposition, and finally the parcellation of elements such as object, subject and an attributive. In conclusion, this procedure of making syntactic units independent, their frequency and superiority to the other stylistic procedures, contribute to the style of this novel, and point out parcellation as a dominant stylistic characteristic of this novel.

VT Data - Parcels Available by Town

Data.gov (United States)

Vermont Center for Geographic Information — Vermont parcel data, downloadable by individual municipality. Includes:standardized parcel-data (where available), most of which is provided via the Statewide...

The Role of the Unit of Analysis in Tax Policy Reform Evaluations

OpenAIRE

John Creedy; Rosanna Scutella

2003-01-01

This paper examines the implications, for overall social welfare and inequality comparisons, of using different definitions of the unit of analysis - the income recipient - in computing summary measures. Comparisons are made using the Melbourne Institute Tax and Transfer Simulator (MITTS), a simulation model of the Australian direct tax and benefit system, of the effects of flattening the marginal tax rate structure. The reform was found to reduce inequality in all cases. However, it was not ...

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.

76 FR 77856 - International Mail Price Change for Inbound Air Parcel Post

Science.gov (United States)

2011-12-14

... Commission is noticing a recently-filed Postal Service request to change rates for Inbound Air Parcel Post at....\\2\\ Notice at 2. \\1\\ Notice of the United States Postal Service of Filing Changes in Rates Not of..., 2011 (Notice). \\2\\ See Docket Nos. MC2010-11 and CP2010-11, Request of the United States Postal Service...

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.

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.

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. © The Author 2013. Published by Oxford University Press.

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

26 CFR 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Exemption from tax of domestic goods purchased for the United States. 301.7510-1 Section 301.7510-1 Internal Revenue INTERNAL REVENUE SERVICE... Proceedings Civil Actions by the United States § 301.7510-1 Exemption from tax of domestic goods purchased for...

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 in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

Parcels and Land Ownership, Parcel boundaries for Johnson County Kansas based off of legal description. Used to show spatial reference to parcel boundaries of Johnson County Kansas., Published in 2007, Johnson County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2007. Parcel boundaries for Johnson County Kansas based off of legal description. Used to show spatial reference to...

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...

Stakeholders' Perceptions of Parcelization in Wisconsin's Northwoods

Science.gov (United States)

Mark G. Rickenbach; Paul H. Gobster

2003-01-01

Parcelization, the process by which relatively large forest ownerships become subdivided into smaller ones, is often related to changes in ownership and can bring changes to the use of the land. Landowners, resource professionals, and others interested in Wisconsin's Northwoods were asked their views on parcelization in a series of stakeholder forums. We analyzed...

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... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

Do Taxes Produce Better Wine?

DEFF Research Database (Denmark)

Ljunge, Jan Martin

2011-01-01

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

Projected impacts of federal tax policy proposals on mortality burden in the United States: A microsimulation analysis.

Science.gov (United States)

Kim, Daniel

2018-06-01

The public health consequences of federal income tax policies that influence income inequality are not well understood. I aimed to project the impacts on mortality of modifying federal income tax structures based on proposals by two recent United States (U.S.) Presidential candidates: Donald Trump and Senator Bernie Sanders. I performed a microsimulation analysis using the latest U.S. Internal Revenue Service public-use tax file with state identifiers (2008 tax year), containing nationally-representative data from 139,651 tax returns. I considered five tax plan scenarios: 1) actual 2008 tax structures; proposals in 2016 by then-candidates 2) Trump and 3) Sanders; 4) a modified Sanders plan with higher top tax rates (75%); and 5) a modified Sanders plan with higher top rates plus revenue redistribution to lower-income households (Trump and Sanders plans, respectively. Under the modified Sanders plan including higher top rates, 68,919 (95% CI: 25,221-113,561) fewer deaths/year are projected. Under the modified Sanders plan with redistribution, 333,504 (95% CI: 192,897-473,787) fewer deaths/year are expected. Policies that both raise federal income tax rates and redistribute tax revenue could confer large reductions in the total number of annual deaths among Americans. In this era of high income inequality and growing public support to address the rich-poor gap, policymakers should consider joint federal tax and redistributive policies as levers to reduce the burden of mortality in the United States. Copyright © 2017 The Author. Published by Elsevier Inc. All rights reserved.

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...

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...

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...

Tax policy

International Nuclear Information System (INIS)

1990-07-01

This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations

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.......We demonstrate how structural parcellation can be implemented using shortest-path tractography, thereby addressing some of the shortcomings of the conventional approaches. In particular, our algorithm quantifies, via p-values, the confidence that a voxel in the parcellated region is connected...... 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...

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 ...

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.

A Strategic Analysis of Canada Post's Parcel Ecommerce Growth Strategy

OpenAIRE

Brock, Kerry

2012-01-01

Canada Post is a market leader in the business to consumer residential delivery of parcels in Canada. There is an increasing demand for residential delivery due to the worldwide growth in ecommerce sales. This paper presents a strategic analysis of the opportunity for Canada Post to increase its breadth and depth in the parcel delivery industry in Canada. The analysis will review the parcel industry, the ecommerce opportunity, an internal review of Canada Post, develop and evaluate four strat...

76 FR 11297 - New Regional Ground Service for Parcels

Science.gov (United States)

2011-03-01

... 3015.2.\\1\\ The proposed changes establish a new ``Regional Ground'' price category within the Parcel... Governors' Decision No. 11-2, February 17, 2011 (Notice). Regional Ground service targets higher-volume business-to-consumer Parcel Select packages delivered within the first three postal zones (300 miles) from...

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.

Automatic Residential/Commercial Classification of Parcels with Solar Panel Detections

Energy Technology Data Exchange (ETDEWEB)

2018-03-25

A computational method to automatically detect solar panels on rooftops to aid policy and financial assessment of solar distributed generation. The code automatically classifies parcels containing solar panels in the U.S. as residential or commercial. The code allows the user to specify an input dataset containing parcels and detected solar panels, and then uses information about the parcels and solar panels to automatically classify the rooftops as residential or commercial using machine learning techniques. The zip file containing the code includes sample input and output datasets for the Boston and DC areas.

Parcels and Land Ownership, Derived from countywide parcel cover (scparcel) and CAMA.dat info table. Primary attributes include Parcel IDS (Control, Key, and PIN), calculated acreage, Appraiser's most recent landcover assessment year, and Appraiser's property ownership and value., Published in 2008, 1:1200 (1in=100ft) scale, Sedgwick County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2008. Derived from countywide parcel cover (scparcel) and CAMA.dat info table. Primary attributes include Parcel IDS...

AN OUTLINE OF THE UNITED KINGDOM ADVANCED CORPORATE TAX

OpenAIRE

Glenn Jenkins

1985-01-01

In order to alleviate part of this double taxation of distributed profits the classical system was replaced in 1973 by the "imputation system". This new system of taxation gives shareholders tax credits for tax paid by the corporation. These tax credits may be used by shareholders to offset their income tax liability on the dividends they receive.

Dutch food bank parcels do not meet nutritional guidelines for a healthy diet.

Science.gov (United States)

Neter, Judith E; Dijkstra, S Coosje; Visser, Marjolein; Brouwer, Ingeborg A

2016-08-01

Nutritional intakes of food bank recipients and consequently their health status largely rely on the availability and quality of donated food in provided food parcels. In this cross-sectional study, the nutritional quality of ninety-six individual food parcels was assessed and compared with the Dutch nutritional guidelines for a healthy diet. Furthermore, we assessed how food bank recipients use the contents of the food parcel. Therefore, 251 Dutch food bank recipients from eleven food banks throughout the Netherlands filled out a general questionnaire. The provided amounts of energy (19 849 (sd 162 615) kJ (4744 (sd 38 866) kcal)), protein (14·6 energy percentages (en%)) and SFA (12·9 en%) in a single-person food parcel for one single day were higher than the nutritional guidelines, whereas the provided amounts of fruits (97 (sd 1441) g) and fish (23 (sd 640) g) were lower. The number of days for which macronutrients, fruits, vegetables and fish were provided for a single-person food parcel ranged from 1·2 (fruits) to 11·3 (protein) d. Of the participants, only 9·5 % bought fruits and 4·6 % bought fish to supplement the food parcel, 39·4 % used all foods provided and 75·7 % were (very) satisfied with the contents of the food parcel. Our study shows that the nutritional content of food parcels provided by Dutch food banks is not in line with the nutritional guidelines. Improving the quality of the parcels is likely to positively impact the dietary intake of this vulnerable population subgroup.

Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty

OpenAIRE

Roudnická, Markéta

2015-01-01

This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are c...

TAX SMOOTHING: TESTS ON INDONESIAN DATA

Directory of Open Access Journals (Sweden)

Rudi Kurniawan

2011-01-01

Full Text Available This paper contributes to the literature of public debt management by testing for tax smoothing behaviour in Indonesia. Tax smoothing means that the government smooths the tax rate across all future time periods to minimize the distortionary costs of taxation over time for a given path of government spending. In a stochastic economy with an incomplete bond market, tax smoothing implies that the tax rate approximates a random walk and changes in the tax rate are nearly unpredictable. For that purpose, two tests were performed. First, random walk behaviour of the tax rate was examined by undertaking unit root tests. The null hypothesis of unit root cannot be rejected, indicating that the tax rate is nonstationary and, hence, it follows a random walk. Second, the predictability of the tax rate was examined by regressing changes in the tax rate on its own lagged values and also on lagged values of changes in the goverment expenditure ratio, and growth of real output. They are found to be not significant in predicting changes in the tax rate. Taken together, the present evidence seems to be consistent with the tax smoothing, therefore provides support to this theory.

Environmental taxes

DEFF Research Database (Denmark)

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

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...... 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...

The impact of vacant, tax-delinquent, and foreclosed property on sales prices of neighboring homes

OpenAIRE

Stephan Whitaker; Thomas J. Fitzpatrick

2012-01-01

In this empirical analysis, we estimate the impact of vacancy, neglect associated with property-tax delinquency, and foreclosures on the value of neighboring homes using parcel-level observations. Numerous studies have estimated the impact of foreclosures on neighboring properties, and these papers theorize that the foreclosure impact works partially through creating vacant and neglected homes. To our knowledge, this is only the second attempt to estimate the impact of vacancy itself and the ...

Using Social Media Derived Information to Reduce Ambiguity in Parcel Data

Science.gov (United States)

Sims, K.; Thakur, G.

2017-12-01

High-resolution spatiotemporal analyses often rely on the integration and harmonization of many unique data sources. Harmonized data can be especially useful in mobility/transportation planning, site selection/development planning, urban resiliency, sustainability, utility planning, and population modeling. However, even the most complete harmonized data sources can still possess gaps in their content, hindering their utility. For example, CoreLogic's ParcelPoint dataset is a nationwide collection of parcel points and polygons from nearly every U.S. county's local authority. While certain local land use parcel descriptions transfer easily to a national dataset, some do not, in part because of data ambiguity or regionality. This research will explore incorporating Points of Interest (POI) data derived from social media in order to reduce land use ambiguity in parcel data. Facebook, specifically, allows owners of businesses and institutions to create personalized pages with attributes like Name, Address, Location Type, Hours of Operation, Check-In counts, and designated latitude and longitude coordinates. These metadata can offer alternative land use descriptions and insights when it is otherwise not available, or when the land use associated with a parcel is not definitive. More importantly, this additional POI layer can allow for better representations of the places around us by providing a popularity and temporal aspect to the usual stagnant land use dataset. Furthermore, those responsible for emergency preparedness and response would benefit immensely from a more dynamic land use mapping opportunity. With that said, there are known limitations of social media data due to its volunteered nature. In order to recognize if the potential exists to overcome these limitations and use social-media-derived data to supplement national land use data, diverse study areas will be selected across the U.S. to yield a varied collection of POIs. Their Location Type will then be

Nonparametric cost evaluation of the Department of Defense's small parcel shipping procedures

OpenAIRE

Murphy, Douglas M.

1995-01-01

The current Department of Defense shipping procedures do not encourage Installation Transportation Officers (ITOs) to use small parcel carriers (SPCs) for domestic ground transportation. There is still a significant amount of small parcels being shipped by the more expensive common carriers used for large Truckload and Less-Than-Truckload freight. The first purpose of this thesis is to show small parcels can be shipped more efficiently by SPCs than common carriers. The second purpose is to pr...

27 CFR 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

Science.gov (United States)

2010-04-01

...) Industrial spirits produced or manufactured in the Virgin Islands and shipped to the United States free of... containing denatured spirits are to be shipped to the United States free of tax. [T.D. 6402, 24 FR 6090, July...

1977 guidebook to California taxes with special emphasis on relationship to Federal taxes

Energy Technology Data Exchange (ETDEWEB)

Bock, R.S.

1977-01-01

This book is designed to be a quick reference work on California State taxes. With this in mind, the amount of detail is kept to a minimum by assuming that the reader has some knowledge of Federal taxes that are generally similar to the major California taxes (or that he has access to the wealth of information about Federal taxes that is readily available). The book explains the four major California taxes (personal income tax, tax on corporate income, inheritance tax, and gift tax), whenever possible, in terms of the comparable Federal taxes. Differences between the two laws are pointed out, and cross-references make it possible to trace from a given provision in one law to a comparable provision in the other. Special attention is given to subjects peculiar to the California law. In addition to the major State taxes, the book provides general information about other taxes levied by the State. Property taxes are also discussed briefly, because of their statewide impact, although they are imposed by local governmental units.

Taxing Snack Foods: What to Expect for Diet and Tax Revenues

OpenAIRE

Kuchler, Fred; Tegene, Abebayehu; Harris, James Michael

2004-01-01

Health researchers and health policy advocates have proposed levying excise taxes on snack foods as a possible way to address the growing prevalence of obesity and overweight in the United States. Some proposals suggest higher prices alone will change consumers' diets. Others claim that change will be possible if earmarked taxes are used to fund an information program. This research examines the potential impact of excise taxes on snack foods, using baseline data from a household survey of fo...

News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

OpenAIRE

Lee, Soojin

2015-01-01

Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that ...

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

Science.gov (United States)

2012-07-25

... economical ground-based product containing qualifying bound printed matter, weighing no more than 15 pounds... the minimum physical density threshold to qualify for BPM parcel pricing. The proposed density... a density value of the parcel, measured in pounds/cubic foot. For example, the density of a BPM...

Performance Analysis of Parallel Mathematical Subroutine library PARCEL

International Nuclear Information System (INIS)

Yamada, Susumu; Shimizu, Futoshi; Kobayashi, Kenichi; Kaburaki, Hideo; Kishida, Norio

2000-01-01

The parallel mathematical subroutine library PARCEL (Parallel Computing Elements) has been developed by Japan Atomic Energy Research Institute for easy use of typical parallelized mathematical codes in any application problems on distributed parallel computers. The PARCEL includes routines for linear equations, eigenvalue problems, pseudo-random number generation, and fast Fourier transforms. It is shown that the results of performance for linear equations routines exhibit good parallelization efficiency on vector, as well as scalar, parallel computers. A comparison of the efficiency results with the PETSc (Portable Extensible Tool kit for Scientific Computations) library has been reported. (author)

Tax reforms - taxes without tax laws

OpenAIRE

Varma, Vijaya Krushna Varma

2009-01-01

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforce...

27 CFR 479.31 - Liability for tax.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Liability for tax. 479.31... OTHER FIREARMS Special (Occupational) Taxes § 479.31 Liability for tax. (a) General. Every person who... United States shall pay a special (occupational) tax at a rate specified by § 479.32. The tax shall be...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Evasion of or failure to... Pay Tax § 25.177 Evasion of or failure to pay tax; failure to file a tax return. Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax...

[Winter wheat area estimation with MODIS-NDVI time series based on parcel].

Science.gov (United States)

Li, Le; Zhang, Jin-shui; Zhu, Wen-quan; Hu, Tan-gao; Hou, Dong

2011-05-01

Several attributes of MODIS (moderate resolution imaging spectrometer) data, especially the short temporal intervals and the global coverage, provide an extremely efficient way to map cropland and monitor its seasonal change. However, the reliability of their measurement results is challenged because of the limited spatial resolution. The parcel data has clear geo-location and obvious boundary information of cropland. Also, the spectral differences and the complexity of mixed pixels are weak in parcels. All of these make that area estimation based on parcels presents more advantage than on pixels. In the present study, winter wheat area estimation based on MODIS-NDVI time series has been performed with the support of cultivated land parcel in Tongzhou, Beijing. In order to extract the regional winter wheat acreage, multiple regression methods were used to simulate the stable regression relationship between MODIS-NDVI time series data and TM samples in parcels. Through this way, the consistency of the extraction results from MODIS and TM can stably reach up to 96% when the amount of samples accounts for 15% of the whole area. The results shows that the use of parcel data can effectively improve the error in recognition results in MODIS-NDVI based multi-series data caused by the low spatial resolution. Therefore, with combination of moderate and low resolution data, the winter wheat area estimation became available in large-scale region which lacks completed medium resolution images or has images covered with clouds. Meanwhile, it carried out the preliminary experiments for other crop area estimation.

Parcellation of the human orbitofrontal cortex based on gray matter volume covariance.

Science.gov (United States)

Liu, Huaigui; Qin, Wen; Qi, Haotian; Jiang, Tianzi; Yu, Chunshui

2015-02-01

The human orbitofrontal cortex (OFC) is an enigmatic brain region that cannot be parcellated reliably using diffusional and functional magnetic resonance imaging (fMRI) because there is signal dropout that results from an inherent defect in imaging techniques. We hypothesise that the OFC can be reliably parcellated into subregions based on gray matter volume (GMV) covariance patterns that are derived from artefact-free structural images. A total of 321 healthy young subjects were examined by high-resolution structural MRI. The OFC was parcellated into subregions-based GMV covariance patterns; and then sex and laterality differences in GMV covariance pattern of each OFC subregion were compared. The human OFC was parcellated into the anterior (OFCa), medial (OFCm), posterior (OFCp), intermediate (OFCi), and lateral (OFCl) subregions. This parcellation scheme was validated by the same analyses of the left OFC and the bilateral OFCs in male and female subjects. Both visual observation and quantitative comparisons indicated a unique GMV covariance pattern for each OFC subregion. These OFC subregions mainly covaried with the prefrontal and temporal cortices, cingulate cortex and amygdala. In addition, GMV correlations of most OFC subregions were similar across sex and laterality except for significant laterality difference in the OFCl. The right OFCl had stronger GMV correlation with the right inferior frontal cortex. Using high-resolution structural images, we established a reliable parcellation scheme for the human OFC, which may provide an in vivo guide for subregion-level studies of this region and improve our understanding of the human OFC at subregional levels. © 2014 Wiley Periodicals, Inc.

Where in Connecticut Is the Best Location for a Split Tax? An Analysis of Land Assessment Equity in Several Cities

Directory of Open Access Journals (Sweden)

Jeffrey P. Cohen

2017-11-01

Full Text Available The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity. We examine land ratios in New London, New Haven, and Hartford Connecticut and sub-groupings within these cities for 2006 to 2010. Overall, the land ratios coefficients of dispersion (COD, a measure of horizontal equity, are too large for an equitable split tax. We also look at land assessment equity among sub-groupings of properties near parks, highway exits, airports, Yale University (for New Haven, residential versus commercial properties, land with old versus new properties, and large versus small parcels and ‘expensive’ versus ‘less expensive’ properties (by examining price per square foot. Commercial properties near Hartford’s Brainard Airport are the best candidates for an equitable split tax. We also find that more frequent revaluations are necessary for an equitable split tax.

Tax Evasion in a Model of Endogenous Growth

OpenAIRE

Been-Lon Chen

2003-01-01

This paper integrates tax evasion into a standard AK growth model with public capital. In the model, the government optimizes the tax rate, while individuals optimize tax evasion. It studies tax rate, tax evasion and economic growth, and compares them with otherwise identical economies except those without tax evasion. It inquires into the effects of three government policies on tax rate, tax evasion, and economic growth. It finds that an increase in both unit cost of tax evasion and punishme...

There goes the sea ice: following Arctic sea ice parcels and their properties.

Science.gov (United States)

Tschudi, M. A.; Tooth, M.; Meier, W.; Stewart, S.

2017-12-01

Arctic sea ice distribution has changed considerably over the last couple of decades. Sea ice extent record minimums have been observed in recent years, the distribution of ice age now heavily favors younger ice, and sea ice is likely thinning. This new state of the Arctic sea ice cover has several impacts, including effects on marine life, feedback on the warming of the ocean and atmosphere, and on the future evolution of the ice pack. The shift in the state of the ice cover, from a pack dominated by older ice, to the current state of a pack with mostly young ice, impacts specific properties of the ice pack, and consequently the pack's response to the changing Arctic climate. For example, younger ice typically contains more numerous melt ponds during the melt season, resulting in a lower albedo. First-year ice is typically thinner and more fragile than multi-year ice, making it more susceptible to dynamic and thermodynamic forcing. To investigate the response of the ice pack to climate forcing during summertime melt, we have developed a database that tracks individual Arctic sea ice parcels along with associated properties as these parcels advect during the summer. Our database tracks parcels in the Beaufort Sea, from 1985 - present, along with variables such as ice surface temperature, albedo, ice concentration, and convergence. We are using this database to deduce how these thousands of tracked parcels fare during summer melt, i.e. what fraction of the parcels advect through the Beaufort, and what fraction melts out? The tracked variables describe the thermodynamic and dynamic forcing on these parcels during their journey. This database will also be made available to all interested investigators, after it is published in the near future. The attached image shows the ice surface temperature of all parcels (right) that advected through the Beaufort Sea region (left) in 2014.

48 CFR 252.229-7001 - Tax relief.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax relief. 252.229-7001... Clauses 252.229-7001 Tax relief. As prescribed in 229.402-70(a), use the following clause: Tax Relief (JUN 1997) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United...

27 CFR 479.81 - Scope of tax.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Scope of tax. 479.81... OTHER FIREARMS Transfer Tax § 479.81 Scope of tax. Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of...

PARCEL DELIVERY IN AN URBAN ENVIRONMENT USING UNMANNED AERIAL SYSTEMS: A VISION PAPER

Directory of Open Access Journals (Sweden)

B. Anbaroğlu

2017-11-01

Full Text Available This vision paper addresses the challenges and explores the avenue of solutions regarding the use of Unmanned Aerial Systems (UAS for transporting parcels in urban areas. We have already witnessed companies’ delivering parcels using UAS in rural areas, but the challenge of utilizing them for an urban environment is eminent. Nevertheless, the increasing research on the various aspects of UAS, including their battery life, resistance to harsh weather conditions and sensing its environment foresee their common usage in the logistics industry, especially in an urban environment. In addition, the increasing trend on 3D city modelling offer new directions regarding realistic as well as light 3D city models that are easy to modify and distribute. Utilizing UAS for transporting parcels in an urban environment would be a disruptive technological achievement as our roads will be less congested which would lead to less air pollution as well as wasted money and time. In addition, parcels could potentially be delivered much faster. This paper argues, with the support of the state-of-the-art research, that UASs will be used for transporting parcels in an urban environment in the coming decades.

Parcel Delivery in AN Urban Environment Using Unmanned Aerial Systems: a Vision Paper

Science.gov (United States)

Anbaroğlu, B.

2017-11-01

This vision paper addresses the challenges and explores the avenue of solutions regarding the use of Unmanned Aerial Systems (UAS) for transporting parcels in urban areas. We have already witnessed companies' delivering parcels using UAS in rural areas, but the challenge of utilizing them for an urban environment is eminent. Nevertheless, the increasing research on the various aspects of UAS, including their battery life, resistance to harsh weather conditions and sensing its environment foresee their common usage in the logistics industry, especially in an urban environment. In addition, the increasing trend on 3D city modelling offer new directions regarding realistic as well as light 3D city models that are easy to modify and distribute. Utilizing UAS for transporting parcels in an urban environment would be a disruptive technological achievement as our roads will be less congested which would lead to less air pollution as well as wasted money and time. In addition, parcels could potentially be delivered much faster. This paper argues, with the support of the state-of-the-art research, that UASs will be used for transporting parcels in an urban environment in the coming decades.

Tax Administration Systems and Tax Consciousness of Income Tax and Consumption Tax

OpenAIRE

横山, 直子

2015-01-01

Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciou...

A parcel formulation for Hamiltonian layer models

NARCIS (Netherlands)

Bokhove, Onno; Oliver, M.

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

Alcohol consumption and Tax Differentials Between Beer, Wine and Spirits

OpenAIRE

Henry Saffer

1989-01-01

Several public health interest groups in the United States have recently called for equalization of the federal tax on a unit of alcohol in beer, in wine and in spirits. This paper provides some new empirical evidence of what effect alcohol tax differentials have on total alcohol consumption. The data indicate that the greatest decrease in alcohol consumption results from an increase in spirits taxes, followed by beer taxes and then wine taxes. This suggests that the existing generally accept...

Parcels and Land Ownership, Square-mile, section-wide, property ownerhip parcel and lot-block boundaries. Includes original platted lot lines. These coverages are maintained interactively by GIS staff. Primary attributes include Parcel IDS (Control, Key, and PIN), platted lot and, Published in 2008, 1:1200 (1in=100ft) scale, Sedgwick County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2008. Square-mile, section-wide, property ownerhip parcel and lot-block boundaries. Includes original platted lot...

Dutch food bank parcels do not meet nutritional guidelines for a healthy diet

NARCIS (Netherlands)

Neter, Judith E; Dijkstra, S Coosje; Visser, Marjolein; Brouwer, Ingeborg A

Nutritional intakes of food bank recipients and consequently their health status largely rely on the availability and quality of donated food in provided food parcels. In this cross-sectional study, the nutritional quality of ninety-six individual food parcels was assessed and compared with the

Parcelling activity of the National Bank for Agriculture in interwar Poland in the years 1924-1929

Directory of Open Access Journals (Sweden)

Mirosław Kłusek

2009-01-01

Full Text Available Scientific literature related to the problem in focus is exceptionally poor. The only book publication concerns the National Bank for Agriculture in the twenty-year interwar period is book position of Marek Nowak’s authorship [Nowak 1988]. But, on account of its modest range, bank agrarian activity has been treated too generally. In this publication author’s opinion is that this activity needs deeper analysis. Parcelling is an economic process which took part in Poland and lasted from the moment of grant freehold. It ran with special intensification towards the end of XIX century and at the beginning of XX century. In inter-war period, on account of source of parcelled soil, parcellation was divided into private and governmental. Governmental parcellation, which related to public property, included lands by Regional District Councils and territories included by military settlement. However, lands allocated by the National Bank for Agriculture and by individual people made private parcellation. The beginning of the National Bank for Agriculture’s agrarian activity’ was enabled by Poland President’s directive from 1924. One of the main tasks put against NBA was support: parcellation and settlement, agricul-tural regulations by landed estates purchase for parcelling aims and giving long-term credits for land purchase. However, according to status, the National Bank for Agriculture was able to parcel out landed properties, both purchased for private property and entrusted to commission state. Tasks put against parcellation conducted by the National Bank for Ag-riculture were not carried out in a satisfactory way. The Bank’s activity did not contribute to shopping the process of farms fragmentation at serious level and process of agrarian overpopulation’s growth among fewer ownership. Similarly, it also was not an essential source of establishing new farms capable of competing with vast-land ownership.

Energy Tax versus Carbon Tax. A quantitative macro economical analysis with the HERMES/MIDAS models

International Nuclear Information System (INIS)

Karadeloglou, P.

1992-01-01

The idea of imposing a tax has been recently put forward as a policy-instrument to induce substitutions aiming at reducing CO[sub 2] overall emissions. One can distinguish two options: recycle tax revenues for energy system restructuring (supply or demand restructuring); or use the corresponding revenues in order to reduce the negative impacts caused on the economic activity by the introduction of the tax. Several papers dealing with only the macroeconomic aspects of the environmental problems have been written. These papers neglect more or less the energy sphere and consider that the energy feedback effects are very small. Macroeconomic impacts of the carbon tax have been examined for the United Kingdom and for the four big European countries elsewhere. In this paper a synthesis of both the energy and the macroeconomic approaches is realized. The approach adopted is global and tries to evaluate the impacts on both the economic and energy system. The main question examined is the effectiveness and impacts of fiscal policy on CO[sub 2] emission and the effects of the adoption of an accommodating policy. Thus, not only the effects of imposing an energy or carbon tax are examined, but also the effects of introducing accommodating measures are studied. The analysis is effected by using the HERMES-MIDAS linked system of models and is limited in analyzing the effects of carbon and energy taxes and the reduction of direct taxes and is effected for four countries namely France, Federal Republic of Germany, Italy and the United Kingdom. In section 2 policy scenarios are described while in sections three and four the results of the policy simulations are presented. In section five we compare the differences of two taxes (energy tax and carbon tax) and in section six the reduction of direct taxation as an accommodating measure is examined. 27 tabs., 10 refs

Energy Tax versus Carbon Tax. A quantitative macro economical analysis with the HERMES/MIDAS models

Energy Technology Data Exchange (ETDEWEB)

Karadeloglou, P. [National Technical University of Athens (Greece)

1992-03-01

The idea of imposing a tax has been recently put forward as a policy-instrument to induce substitutions aiming at reducing CO{sub 2} overall emissions. One can distinguish two options: recycle tax revenues for energy system restructuring (supply or demand restructuring); or use the corresponding revenues in order to reduce the negative impacts caused on the economic activity by the introduction of the tax. Several papers dealing with only the macroeconomic aspects of the environmental problems have been written. These papers neglect more or less the energy sphere and consider that the energy feedback effects are very small. Macroeconomic impacts of the carbon tax have been examined for the United Kingdom and for the four big European countries elsewhere. In this paper a synthesis of both the energy and the macroeconomic approaches is realized. The approach adopted is global and tries to evaluate the impacts on both the economic and energy system. The main question examined is the effectiveness and impacts of fiscal policy on CO{sub 2} emission and the effects of the adoption of an accommodating policy. Thus, not only the effects of imposing an energy or carbon tax are examined, but also the effects of introducing accommodating measures are studied. The analysis is effected by using the HERMES-MIDAS linked system of models and is limited in analyzing the effects of carbon and energy taxes and the reduction of direct taxes and is effected for four countries namely France, Federal Republic of Germany, Italy and the United Kingdom. In section 2 policy scenarios are described while in sections three and four the results of the policy simulations are presented. In section five we compare the differences of two taxes (energy tax and carbon tax) and in section six the reduction of direct taxation as an accommodating measure is examined. 27 tabs., 10 refs.

Connectivity-based parcellation of the human orbitofrontal cortex.

Science.gov (United States)

Kahnt, Thorsten; Chang, Luke J; Park, Soyoung Q; Heinzle, Jakob; Haynes, John-Dylan

2012-05-02

The primate orbitofrontal cortex (OFC) is involved in reward processing, learning, and decision making. Research in monkeys has shown that this region is densely connected with higher sensory, limbic, and subcortical regions. Moreover, a parcellation of the monkey OFC into two subdivisions has been suggested based on its intrinsic anatomical connections. However, in humans, little is known about any functional subdivisions of the OFC except for a rather coarse medial/lateral distinction. Here, we used resting-state fMRI in combination with unsupervised clustering techniques to investigate whether OFC subdivisions can be revealed based on their functional connectivity profiles with other brain regions. Examination of different cluster solutions provided support for a parcellation into two parts as observed in monkeys, but it also highlighted a much finer hierarchical clustering of the orbital surface. Specifically, we identified (1) a medial, (2) a posterior-central, (3) a central, and (4-6) three lateral clusters spanning the anterior-posterior gradient. Consistent with animal tracing studies, these OFC clusters were connected to other cortical regions such as prefrontal, temporal, and parietal cortices but also subcortical areas in the striatum and the midbrain. These connectivity patterns provide important implications for identifying specific functional roles of OFC subdivisions for reward processing, learning, and decision making. Moreover, this parcellation schema can provide guidance to report results in future studies.

7 CFR 1955.140 - Sale in parcels.

Science.gov (United States)

2010-01-01

... 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... projects. When farm inventory property is larger than a family-size farm, the county official will...

26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

Science.gov (United States)

2010-04-01

... interest. The exclusion also applies to amounts taxed to United States shareholders as income of one... shareholders or their successors in interest as subpart F income of the controlled foreign corporation to which... shareholder's successor in interest. If a United States person (as defined in § 1.957-4) acquires from any...

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.

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.

NAFTA and Mexico's Tax Policy Reform

OpenAIRE

Jorge Martinez-Vazquez; Duanje Chen

2001-01-01

The North American Free Trade Agreement (NAFTA) has had a significant effect on Mexico’s economy and institutions. The ongoing consideration of tax reform in Mexico requires an evaluation of the role of NAFTA in Mexico’s economy, including its tax structure; it also requires an assessment of the impact of the Mexico’s tax system on the trade and capital flows between Mexico and its NAFTA partners, the United States and Canada. Clearly, no good tax reform in Mexico can ignore the role of NAFTA...

27 CFR 45.46 - Tax-exempt label.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax-exempt label. 45.46..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt label... Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat. 1422...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Science.gov (United States)

2010-04-01

... tax avoidance purposes, whether or not such corporation is engaged in trade or business in the United... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Directory of Open Access Journals (Sweden)

Philip Bazel

2013-09-01

Full Text Available Alberta enjoys a reputation as a fiercely competitive jurisdiction when it comes to tax rates. But the reality is that the province can do better with a tax mix that has greater emphasis on consumption, rather than income tax levies. While Alberta has a personal tax advantage compared to other Canadian jurisdictions — but not the United States — it relies most heavily on income taxes and non-resource revenues that impinges on investment and saving. Taxes on new investment in Alberta’s non-resource sectors are no better than average, compared to other countries in the Organization for Economic Cooperation and Development, or OECD, so it is not exceptionally attractive to many different kinds of investors. And Alberta’s corporate income tax rate is not much more competitive than the world average for manufacturing and service companies. By introducing the Harmonized Sales Tax with a provincial rate of 8 per cent (in addition to the federal 5 per cent rate, Alberta has the ability to make its tax system more competitive. An HST would even allow the province to entirely eliminate income tax for the majority of families. And because the HST would be easily administered using the same collection mechanisms that already exist for the GST, implementing a new Alberta HST could be done relatively smoothly and with minimal additional administration costs. Adopting an Alberta HST is the simplest, most efficient and fairest way to reform the provincial tax system, and will deliver noticeable benefits to Albertans, most visibly in the form of significant income tax relief. It would enable the province to raise the income-tax exemption from $17,593 to $57,250, making it possible for couples to earn up to $114,500 free of any provincial income taxes. In addition, the province could lower income tax rates for income over that amount from 10 to nine per cent. And with the revenue from the HST, Alberta would have the capacity to lower its general corporate

Relief for marginal wells is better than energy tax. [United States: policy

Energy Technology Data Exchange (ETDEWEB)

Swords, J.; Wilson, D. (Coopers and Lybrand (United States))

1993-04-01

By increasing production costs and reducing petroleum prices, President Bill Clinton's proposed energy tax would increase marginal well abandonments and hasten the decline of the US oil and gas industry. Instead, the US needs tax law changes to help counteract the increasing number of oil and gas well abandonments in the lower 48 states. The proposed tax would create potential difficulties, while three incentives could be introduced to reduce abandonments and at the same time preserve US government tax revenues that otherwise would be lost. Eliminating the net income limitation on percentage depletion allowances on wells that would otherwise be abandoned would be a great help for marginal well operators. Extended enhanced oil recovery (EOR) credits and broader investment tax credits could also serve the dual purpose of keeping marginal wells operating longer and generating more federal tax revenues. A marginal well investment tax credit should be provided that is not just a credit for incremented investments that exceed investment in prior years. An investment tax credit based on out-of-pocket costs of production, targeted for marginal wells, would be an important incentive to invest in, and continue to maintain, these properties. (author)

Parcels and Land Ownership, Parcels derived from legal descriptions and surveys. Tied to section monuments with coordinates derived from traditional survey and GPS., Published in 2013, 1:1200 (1in=100ft) scale, Portage County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2013. Parcels derived from legal descriptions and surveys. Tied to section monuments with coordinates derived from...

Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?

OpenAIRE

Beyer, B. (Bianca)

2014-01-01

Abstract The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approa...

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 to...

Taxing bads by taxing goods. Towards efficient pollution control with presumptive charges

International Nuclear Information System (INIS)

Eskeland, G.S.; Devarajan, S.

1995-01-01

A strong case is made for relying on a mix of indirect pollution control instruments - those which tax or regulate activities associated with emissions - rather than taxing the emissions themselves. They show that indirect instruments that reduce the scale of output (such as a tax on output or on polluting inputs) can be important complementary measures to emissions standards that reduce the level of emissions per unit of output. In this way, the effects of an optimal emission fee can be mimicked fairly well. The optimal mix of indirect instruments, however, requires knowledge of the 'cleaner' technologies (the ease with which emissions per unit of output can be reduced) as well as the sensitivity of demand to prices (the ease with which the scale of output can be reduced). This contrasts with the optimal emission fee, which relies only on information about emissions. The authors present empirically-based case studies to illustrate the consequences of employing a combination of presumptive charges and emissions standards. A recurring theme throughout their contribution is that the taxation of fuel use, due to the interaction between fuel use and emissions, can serve as a powerful indirect instrument to supplement pollution standards in controlling air pollution. In the case of automobiles, for example, they show that failing to employ gasoline taxes (which ensure that emissions are cut through not only cleaner cars but also fewer trips) in Mexico City would significantly harm welfare, even when regulatory standards (catalytic converters) are in place. In the case of point-source pollution, they calculate that significant potential exists for altering the fuel mix of industries in Indonesia and Chile by taxing 'dirtier' fuels. Furthermore, they show that, in the case of Indonesia, the general-equilibrium consequences of such a change in the tax structure are similar, though somewhat dampened, compared to what is indicated by partial-equilibrium models

Expanding Choice: Tax Credits and Educational Access in Indiana

Science.gov (United States)

Carpenter, Dick M., II; Ross, John K.

2009-01-01

One of the oldest and more popular forms of school choice in the United States is educational tax credits. Like many other types of school choice, educational tax credits enable parents to send their children to the K-12 school of their choice, public or private, religious or non-religious. One type of educational tax credits, tax-credit…

Nonparametric Mixture Models for Supervised Image Parcellation.

Science.gov (United States)

Sabuncu, Mert R; Yeo, B T Thomas; Van Leemput, Koen; Fischl, Bruce; Golland, Polina

2009-09-01

We present a nonparametric, probabilistic mixture model for the supervised parcellation of images. The proposed model yields segmentation algorithms conceptually similar to the recently developed label fusion methods, which register a new image with each training image separately. Segmentation is achieved via the fusion of transferred manual labels. We show that in our framework various settings of a model parameter yield algorithms that use image intensity information differently in determining the weight of a training subject during fusion. One particular setting computes a single, global weight per training subject, whereas another setting uses locally varying weights when fusing the training data. The proposed nonparametric parcellation approach capitalizes on recently developed fast and robust pairwise image alignment tools. The use of multiple registrations allows the algorithm to be robust to occasional registration failures. We report experiments on 39 volumetric brain MRI scans with expert manual labels for the white matter, cerebral cortex, ventricles and subcortical structures. The results demonstrate that the proposed nonparametric segmentation framework yields significantly better segmentation than state-of-the-art algorithms.

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....

Emerson Parcel of Dutch Slough Tidal Marsh Restoration Project

Science.gov (United States)

Information about the SFBWQP Emerson Parcel of Dutch Slough Tidal Marsh Restoration Project, part of an EPA competitive grant program to improve SF Bay water quality focused on restoring impaired waters and enhancing aquatic resources.

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 or...

Comparison of (stereotactic) parcellations in mouse prefrontal cortex

NARCIS (Netherlands)

van de Werd, H.J.J.M.; Uylings, H.B.M.

2014-01-01

This study compares the cytoarchitectonic parcellation of the prefrontal cortex (PFC) in the mouse as presented in publications that are commonly used for identifying brain areas. Agreement was found to be greater for boundaries in the medial PFC than in the lateral PFC and lowest for those in the

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”.

PARCELLATION OF THE CINGULATE CORTEX AT REST AND DURING TASKS: A META-ANALYTIC CLUSTERING AND EXPERIMENTAL STUDY

Directory of Open Access Journals (Sweden)

Diana M.E. Torta

2013-06-01

Full Text Available Anatomical, morphological and histological data have consistently shown that the cingulate cortex can be divided into four main regions. However, less is known about parcellations of the cingulate cortex when involved in active tasks. Here, we aimed at comparing how the pattern of clusterization of the cingulate cortex changes across different levels of task complexity. We parcellated the cingulate cortex using the results of a meta-analytic study and of three experimental studies. The experimental studies, which included two active tasks and a resting state protocol, were used to control the results obtained with the meta-analytic parcellation. We explored the meta-analytic parcellation by applying a meta-analytic clustering (MaC to papers retrieved from the BrainMap database. The MaC is a meta-analytic connectivity driven parcellation technique recently developed by our group which allowed us to parcellate the cingulate cortex on the basis of its pattern of co-activations during active tasks. The MaC results indicated that the cingulate cortex can be parcellated into three clusters. These clusters covered different percentages of the cingulate parenchyma and had a different density of foci, with the first cluster being more densely connected. The control experiments showed different clusterization results, suggesting that the co-activations of the cingulate cortex are highly dependent on the task that is tested. Our results highlight the importance of the cingulate cortex as a hub, which modifies its pattern of co-activations depending on the task requests and on the level of task complexity. The neurobiological meaning of these results is discussed.

Evaluation of three biostimulants in lettuce under parcel conditions

Directory of Open Access Journals (Sweden)

María Caridad Jiménez Arteaga

2016-02-01

Full Text Available The work was developed in the parcel Ñico López. The valued cultivation was the lettuce variety Black simpson, with the objective of evaluating the goods of three (3 bioestimulantes (Biobras 16, Biobras plus and Quitosana, about the yield and quality of the crop. The biostimulants was applied, to three stonemasons (one for biostimulant to the six days after transplant (DDT and three parcel to the seven DDT, leaving one stonemasons that as control, for an total seven (7 treatments. The main components of yield were measured and some components of the quality of the plant were determined in the Soils Province Laboratory The data were processed by the statistical package of the Statitic version 8 on Windows. One could observe that the three biostimulants has an effect positive on the mass and quality of the studied crop.

78 FR 72393 - Net Investment Income Tax

Science.gov (United States)

2013-12-02

... of Article 23 (Relief from Double Taxation) of the 2006 United States Model Income Tax Convention... taxation of ANSTs at the lowest individual tax rate. Furthermore, section 646 treats all distributions, to... of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet...

76 FR 25365 - Notice of Submission of Proposed Information Collection to OMB; County Data Record Project

Science.gov (United States)

2011-05-04

... the ownership, rights and interests of land parcels and HUD is specifically interested in parcel data related to tax assessment, property sale, easement, lien, land use and condition. DATES: Comments Due Date... the ownership, rights and interests of land parcels and HUD is specifically interested in parcel data...

Long term test of buffer material. Final Report on the pilot parcels

Energy Technology Data Exchange (ETDEWEB)

Karnland, Ola; Sanden, Torbjoern; Johannesson, Lars-Erik [Clay Technology AB, Lund (Sweden); Eriksen, Trygve E; Jansson, Mats; Wold, Susanna [Royal Inst. of Tech., Stockholm (Sweden); Pedersen, Karsten; Motamedi, Mehrdad [Goeteborg Univ. (Sweden); Rosborg, Bo [Studsvik Material AB, Nykoeping (Sweden)

2000-12-01

The 'Long Term Test of Buffer Material' (LOT) series at the Aespoe HRL aims at checking models and hypotheses for a bentonite buffer material under conditions similar to those in a KBS3 repository. The test series comprises seven test parcels, which are exposed to repository conditions for 1, 5 and 20 years. This report concerns the two completed pilot tests (1-year tests) with respect to construction, field data and laboratory results. Four research groups were engaged in this part of the project working on physical properties - mineralogy, cation diffusion, bacteria and copper corrosion, respectively. The experimental layout was to place parcels containing heater, central copper tube, pre-compacted bentonite blocks and instruments in vertical boreholes in crystalline rock. The heaters were used for simulating the decay power from spent nuclear fuel at standard KBS3 conditions (S1 parcel, 90 deg C) and to give adverse conditions (A1 parcel, 130 deg C). The latter was used in order to accelerate possible processes. Temperature, total pressure, water pressure and water content were measured during the heating period. The two pilot tests were terminated after approximately 12 months of heating, and the parcels were extracted by overlapping core drilling outside the original borehole. The entire 4.5 m long S1-parcel with approximately 20 cm rock cover was successfully lifted in one piece from the rock, whereas the central part of the A1 parcel was lost during drilling. The upper and lower parts were however retrieved. Reference and exposed bentonite material were analysed with respect to physical properties (triaxial, beam and oedometer tests), and to mineralogical properties (XRD, CEC, ICP-AES and SEM analyses) according to a defined test program. Some precipitation, mainly gypsum, was found in the warmest part of the parcels, and the only unpredicted change was minor uptake of Cu into the clay matrix. An overarching conclusion is that no degrading

Long term test of buffer material. Final Report on the pilot parcels

International Nuclear Information System (INIS)

Karnland, Ola; Sanden, Torbjoern; Johannesson, Lars-Erik; Eriksen, Trygve E; Jansson, Mats; Wold, Susanna; Pedersen, Karsten; Motamedi, Mehrdad; Rosborg, Bo

2000-12-01

The 'Long Term Test of Buffer Material' (LOT) series at the Aespoe HRL aims at checking models and hypotheses for a bentonite buffer material under conditions similar to those in a KBS3 repository. The test series comprises seven test parcels, which are exposed to repository conditions for 1, 5 and 20 years. This report concerns the two completed pilot tests (1-year tests) with respect to construction, field data and laboratory results. Four research groups were engaged in this part of the project working on physical properties - mineralogy, cation diffusion, bacteria and copper corrosion, respectively. The experimental layout was to place parcels containing heater, central copper tube, pre-compacted bentonite blocks and instruments in vertical boreholes in crystalline rock. The heaters were used for simulating the decay power from spent nuclear fuel at standard KBS3 conditions (S1 parcel, 90 deg C) and to give adverse conditions (A1 parcel, 130 deg C). The latter was used in order to accelerate possible processes. Temperature, total pressure, water pressure and water content were measured during the heating period. The two pilot tests were terminated after approximately 12 months of heating, and the parcels were extracted by overlapping core drilling outside the original borehole. The entire 4.5 m long S1-parcel with approximately 20 cm rock cover was successfully lifted in one piece from the rock, whereas the central part of the A1 parcel was lost during drilling. The upper and lower parts were however retrieved. Reference and exposed bentonite material were analysed with respect to physical properties (triaxial, beam and oedometer tests), and to mineralogical properties (XRD, CEC, ICP-AES and SEM analyses) according to a defined test program. Some precipitation, mainly gypsum, was found in the warmest part of the parcels, and the only unpredicted change was minor uptake of Cu into the clay matrix. An overarching conclusion is that no degrading processes, with

A dataset of multiresolution functional brain parcellations in an elderly population with no or mild cognitive impairment

Directory of Open Access Journals (Sweden)

Angela Tam

2016-12-01

Full Text Available We present group eight resolutions of brain parcellations for clusters generated from resting-state functional magnetic resonance images for 99 cognitively normal elderly persons and 129 patients with mild cognitive impairment, pooled from four independent datasets. This dataset was generated as part of the following study: Common Effects of Amnestic Mild Cognitive Impairment on Resting-State Connectivity Across Four Independent Studies (Tam et al., 2015 [1]. The brain parcellations have been registered to both symmetric and asymmetric MNI brain templates and generated using a method called bootstrap analysis of stable clusters (BASC (Bellec et al., 2010 [2]. We present two variants of these parcellations. One variant contains bihemisphereic parcels (4, 6, 12, 22, 33, 65, 111, and 208 total parcels across eight resolutions. The second variant contains spatially connected regions of interest (ROIs that span only one hemisphere (10, 17, 30, 51, 77, 199, and 322 total ROIs across eight resolutions. We also present maps illustrating functional connectivity differences between patients and controls for four regions of interest (striatum, dorsal prefrontal cortex, middle temporal lobe, and medial frontal cortex. The brain parcels and associated statistical maps have been publicly released as 3D volumes, available in .mnc and .nii file formats on figshare and on Neurovault. Finally, the code used to generate this dataset is available on Github.

American Exceptionalism Revisited: Tax Relief, Poverty Reduction, and the Politics of Child Tax Credits

Directory of Open Access Journals (Sweden)

Joshua T.McCabe

2016-07-01

Full Text Available In the 1990s, several liberal welfare regimes (LWRs introduced child tax credits (CTCs aimed at reducing child poverty. While in other countries these tax credits were refundable, the United States alone introduced a nonrefundable CTC. As a result, the United States was the only country in which poor and working-class families were paradoxically excluded from these new benefits. A comparative analysis of Canada and the United States shows that American exceptionalism resulted from the cultural legacy of distinct public policies. We argue that policy changes in the 1940s institutionalized different “logics of appropriateness” that later constrained policymakers in the 1990s. Specifically, the introduction of family allowances in Canada and other LWR countries naturalized a logic of income supplementation in which families could legitimately receive cash benefits without the stigma of “welfare.” Lacking this policy legacy, American attempts to introduce a refundable CTC were quickly derailed by policymakers who saw it as equivalent to welfare. Instead, they introduced a narrow, nonrefundable CTC under the alternative logic of “tax relief,” even though this meant excluding the lowest-income families. The cultural legacy of past policies can explain American exceptionalism not only with regard to CTCs but to other social policies as well.

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.

Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?

OpenAIRE

Murray, Matthew N.

1997-01-01

Argues that shifting to an indirect tax system (a national sales tax) will not necessarily reduce tax avoidance and tax evasion behavior by businesses and individuals, particularly if the tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect tax system precludes definitive statements regarding the likely extent of tax base erosion under a national sales tax.

26 CFR 25.2502-1 - Rate of tax.

Science.gov (United States)

2010-04-01

... of this section with respect to gifts made by citizens or residents of the United States: Example 1...,635 (5) Tax computed on item (2) 10,275 (6) Tax for year (item (4) minus item (5)) 3,360 Example 5. A...

Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

OpenAIRE

Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris

2001-01-01

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax f...

Stuck in Neutral: Stalled Progress in Statewide Comprehensive Smoke-Free Laws and Cigarette Excise Taxes, United States, 2000–2014

Science.gov (United States)

King, Brian A.; Babb, Stephen D.

2016-01-01

Introduction Increasing tobacco excise taxes and implementing comprehensive smoke-free laws are two of the most effective population-level strategies to reduce tobacco use, prevent tobacco use initiation, and protect nonsmokers from secondhand smoke. We examined state laws related to smoke-free buildings and to cigarette excise taxes from 2000 through 2014 to see how implementation of these laws from 2000 through 2009 differs from implementation in more recent years (2010–2014). Methods We used legislative data from LexisNexis, an online legal research database, to examine changes in statewide smoke-free laws and cigarette excise taxes in effect from January 1, 2000, through December 31, 2014. A comprehensive smoke-free law was defined as a statewide law prohibiting smoking in all indoor areas of private work sites, restaurants, and bars. Results From 2000 through 2009, 21 states and the District of Columbia implemented comprehensive smoke-free laws prohibiting smoking in work sites, restaurants, and bars. In 2010, 4 states implemented comprehensive smoke-free laws. The last state to implement a comprehensive smoke-free law was North Dakota in 2012, bringing the total number to 26 states and the District of Columbia. From 2000 through 2009, 46 states and the District of Columbia implemented laws increasing their cigarette excise tax, which increased the national average state excise tax rate by $0.92. However, from 2010 through 2014, only 14 states and the District of Columbia increased their excise tax, which increased the national average state excise tax rate by $0.20. Conclusion The recent stall in progress in enacting and implementing statewide comprehensive smoke-free laws and increasing cigarette excise taxes may undermine tobacco prevention and control efforts in the United States, undercutting efforts to reduce tobacco use, exposure to secondhand smoke, health disparities, and tobacco-related illness and death. PMID:27309417

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

Science.gov (United States)

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested 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. PMID:20502612

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.

26 CFR 20.6321 - Statutory provisions; lien for taxes.

Science.gov (United States)

2010-04-01

... addition thereto) shall be a lien in favor of the United States upon all property and rights to property... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Statutory provisions; lien for taxes. 20.6321... Administration § 20.6321 Statutory provisions; lien for taxes. Sec. 6321. Lien for taxes. If any person liable to...

26 CFR 513.7 - Release of excess tax withheld at source.

Science.gov (United States)

2010-04-01

... source from life annuities and pensions, other than pensions paid by the Government of the United States... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Release of excess tax withheld at source. 513.7...) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.7 Release of excess tax withheld at source...

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

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...

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…

The IRSN has appraised the security of the TN 117 parcel model loaded with new or irradiated fuels

International Nuclear Information System (INIS)

2009-10-01

This document reports the examination made by the IRSN on the security of a parcel design which is to be used for the transportation of new or irradiated nuclear fuels and more precisely for the transportation of fissile radionuclides with a high radioactivity. According to this content, this packaging must therefore comply with some radioactive material transport security regulations which correspond to specific mechanical, thermal and immersion requirements. After a description of the parcel design, this report comments the experimental and numerical results of the parcel structural analysis, and recommends some further investigations. It also briefly comments the results of a thermal analysis, and of a security-criticality analysis. The parcel security appears to depend on the fuel pencil watertightness

Radiation systems for luggage and parcel checks

International Nuclear Information System (INIS)

Honomichl, V.

1989-01-01

The current radioscopic systems of luggage check in air traffic are based on the principle of intensifying the brightness of half-tone images on the fluorescent screen of an image intensifier, or use of very sensitive pick-up tubes with digital image processing. Computers are used for signal processing and the image is produced on a display unit. Sources of continuous or pulse X-ray radiation are used. The signals from the detector are amplified, converted and stored in a buffer and then displayed. The scanning systems use a narrow beam or, to improve rapidity and sensitivity of scanning, a sector beam of radiation. Equipment is described from Heinemann (FRG) featuring a band of 576 or 768 detectors and microprocessor controlled semiconductor tv cameras. Characteristics are also presented of equipment from Aeradio Ltd (U.K.) and Philips (FRG) companies. Attention is devoted to equipment from American Science and Engineering (U.S.) showing high quality imaging even at low radiation doses. Briefly described are portable check systems for inspection of small luggage and parcels. Characteristics are presented of systems for checking vehicles and containers in naval, air, rail and road transport. The principles and performance are described of the systems. (J.B.). 4 figs

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.

IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

Directory of Open Access Journals (Sweden)

MUSTAFA ALİ SARILI

2013-05-01

Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

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.

Towards an International Code for administrative cooperation in tax matter and international tax governance

Directory of Open Access Journals (Sweden)

Eva Andrés Aucejo

2017-12-01

Full Text Available There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA. Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law, to be signed by the States to become an international legal source (hard law. Filling this Code as Articulated Text (form could be very useful for the International Community towards an International Tax Governance.

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.

The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates

OpenAIRE

Kevin S. Markle; Douglas A. Shackelford

2013-01-01

We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the United States, and some high-tax European countries continue to face substantially higher worldwide taxes than their counterparts in havens and other less heavily taxed locations. Other findings include: (1) effective tax rates remained steady over the investigation period; (2)...

Effects of a broad-based energy tax on the United States economy

International Nuclear Information System (INIS)

Uri, N.D.; Boyd, R.

1994-01-01

This paper investigates the effects of a broad-based energy tax on the economy in general and the agricultural sectors in particular. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu's and a tax on refined petroleum products of 59.9 cents per million Btu's on prices and quantities are examined. A Btu tax on energy imposed at the point of production will result in lower output by the producing sectors ($122.4 billion), a decrease in the consumption of goods and services ($64.6 billion), and a reduction in welfare ($66.6 billion). The government would realize an increase in revenue of about $50.5 billion. In the case of the Btu tax being imposed at the point of consumption, there will be lower output by the producing sectors ($83.7 billion), a reduction in the consumption of goods and services ($48.3 billion), and a reduction in welfare ($49.5 billion). The government would realize an increase in revenue of $41.5 billion. The agricultural sectors would be measurably affected. For example, if the Btu tax is imposed at the point of production, output in the program crops sector will fall ($637 million), output in the livestock sector will decline ($257 million), output in the all other agriculture commodities sector will be reduced ($54 million), and output in the forestry sector will rise ($144 million). If the Btu tax is imposed at the point of consumption, output in the program crops sector will fall ($720 million), output in the livestock sector will decline ($453 million), output in the all other agriculture commodities sector will be reduced ($371 million), and output in the forestry sector will rise ($25 million)

Parking taxes : evaluating options and impacts

International Nuclear Information System (INIS)

Litman, T.A.

2006-01-01

In addition to encouraging the use of alternative modes of transport, parking taxes can help to reduce congestion, air pollution, and urban sprawl. Various types of parking taxes were evaluated in this paper, as well as their impacts on parking supply, prices and travel patterns. Examples of various parking tax programs in major cities in Canada, Europe, the United States and Australia were presented. Parking tax programs were divided into 2 main categories: (1) per-space parking levies which distribute cost burdens and encourage property owners to manage parking supply more efficiently and (2) commercial parking taxes on parking rental transactions which discourage the pricing of parking and concentrate impacts in limited areas. Worksite parking levies were discussed, as well stormwater fees and employee parking as a taxable benefit. Typical parking facility financial costs were reviewed and best practices for structuring and implementing parking taxes to increase public acceptability were outlined. It was suggested that the tax base should be broad and well-defined. Local governments should increase parking prices to market rates before imposing special parking taxes, and taxes and fees should be structured to avoid undesirable land use. Parking tax reforms should be part of an overall parking and mobility management program. Stakeholders should be consulted to insure that regulations, administrative procedures and enforcement policies are efficient and fair. The establishment of an evaluation program to determine tax impacts on parking supply and pricing, economic activity, traffic and spillover problems was also recommended. 42 refs., 4 tabs., 1 fig

Tax wedge in Croatia, Austria, Hungary, Poland and Greece

Directory of Open Access Journals (Sweden)

Marin Onorato

2016-06-01

Full Text Available The aim of this paper is to compare the tax burden on labour income in Croatia, Austria, Greece, Hungary and Poland in 2013. The Taxing Wages methodology has been applied to hypothetical units across a range of gross wages in order to calculate net average tax wedge, net average tax rate, as well as other relevant indicators. When it comes to single workers without children, the smallest tax wedge for workers earning less than the average gross wage was found in Croatia, while Poland had the smallest tax wedge for above-average wages. Due to a progressive PIT system, the tax wedge for a single worker in Croatia reaches 50% at 400% of the average gross wage, equalling that of Austria, Greece and Hungary. Tax wedges for couples with two children show a similar trend.

Taxing Health Insurance: How Much Is Enough?

Science.gov (United States)

1983-09-01

Chamber of Commerce (1983) for data on differences in coverage by industry.) 1 Some versions of the tax cap would eliminate the ability of employers to deduct premium payments above the tax cap. While this would provide a more immediate stimulus to employers to change the fringe-benefit/wage mixture than the alternative, the long-run incidence would still remain on the employee. Further, since about 25 percent of all workers in the United States are employed either by government or by not-for-profit corporations who do not pay corporate taxes,

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...... 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...... their supply chains, and they should endeavor to maximize net income when doing so. This recommendation differs from the great majority of supply chain literature, which has generally recommended that businesses seek to minimize pretax costs. One of the most important activities for both supply chain and tax...

The Effect of Dividend Tax Policy on Corporate Investment

Directory of Open Access Journals (Sweden)

Jimmy Torrez

2006-10-01

Full Text Available The Job Growth and Taxpayer Relief Reconciliation Act of 2003 lowered dividend taxes to the same rate as capital gains taxes in the United States using the Pecking Order Theory as a framework. This paper develops a model that examines the effect the tax cut will have on corporate investment. The model finds that the dividend rate tax cut will increase the corporate cost of capital and lower investment. Therefore, any increase in the value of the stock market from this act will simply be a response to an increase in after tax returns and not from an increase in production.

Tax Havens: International Tax Avoidance and Evasion

OpenAIRE

Gravelle, Jane G.

2009-01-01

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. Tax havens are located around the world with concentrations in the Caribbean and Europe. Corporate profit shifting may cost up to $60 billion in revenue and remedies are likely to involve tax law changes. Individual income tax losses more often arise from tax evasion, and are facilitated by the lack of information report...

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

Throughput maximization of parcel sorter systems by scheduling inbound containers

NARCIS (Netherlands)

Haneyah, S.W.A.; Schutten, Johannes M.J.; Fikse, K.; Clausen, Uwe; ten Hompel, Michael; Meier, J. Fabian

2013-01-01

This paper addresses the inbound container scheduling problem for automated sorter systems in express parcel sorting. The purpose is to analyze which container scheduling approaches maximize the throughput of sorter systems. We build on existing literature, particularly on the dynamic load balancing

76 FR 11504 - Notice of Submission of Proposed Information Collection to OMB County Data Record Project

Science.gov (United States)

2011-03-02

... the ownership, rights and interests of land parcels and HUD is specifically interested in parcel data related to tax assessment, property sale, easement, lien, land use and condition. The objectives of the... received HUD funding. Parcel data is geographically referenced information about the ownership, rights and...

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

OpenAIRE

Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

2014-01-01

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 o...

Concept of Tax Advising Within Tax Optimization

OpenAIRE

Svitlana Bychkova; Makarova Nadiya

2013-01-01

Tax advising is strictly individual service requiring knowledge in the fields of law, tax and accounting. Tax advising includes not only advising on taxation models depending on the economic entity type of activity, but it also deals with issues of tax optimization. In the article the authors have offered their views on the concept of tax consulting in the area of tax optimization (tax planning). The subject matter has been a set of the most rational and important settings that allow you to u...

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 ...

Are Alcohol Taxation and Pricing Policies Regressive? Product-Level Effects of a Specific Tax and a Minimum Unit Price for Alcohol.

Science.gov (United States)

Vandenberg, Brian; Sharma, Anurag

2016-07-01

To compare estimated effects of two policy alternatives, (i) a minimum unit price (MUP) for alcohol and (ii) specific (per-unit) taxation, upon current product prices, per capita spending (A$), and per capita consumption by income quintile, consumption quintile and product type. Estimation of baseline spending and consumption, and modelling policy-to-price and price-to-consumption effects of policy changes using scanner data from a panel of demographically representative Australian households that includes product-level details of their off-trade alcohol spending (n = 885; total observations = 12,505). Robustness checks include alternative price elasticities, tax rates, minimum price thresholds and tax pass-through rates. Current alcohol taxes and alternative taxation and pricing policies are not highly regressive. Any regressive effects are small and concentrated among heavy consumers. The lowest-income consumers currently spend a larger proportion of income (2.3%) on alcohol taxes than the highest-income consumers (0.3%), but the mean amount is small in magnitude [A$5.50 per week (95%CI: 5.18-5.88)]. Both a MUP and specific taxation will have some regressive effects, but the effects are limited, as they are greatest for the heaviest consumers, irrespective of income. Among the policy alternatives, a MUP is more effective in reducing consumption than specific taxation, especially for consumers in the lowest-income quintile: an estimated mean per capita reduction of 11.9 standard drinks per week (95%CI: 11.3-12.6). Policies that increase the cost of the cheapest alcohol can be effective in reducing alcohol consumption, without having highly regressive effects. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Does More Progressive Tax Make Tax Discipline Weaker?

OpenAIRE

Tatiana Damjanovic

2005-01-01

This paper investigates the relationship between the disparity in tax base and tax collection. I address the tax collection problem with traditional industrial organization approach. Thus, I model the "tax minimization" industry where the supplier helps taxpayers to avoid their tax liability. I find that lower income inequality as well as a less progressive tax code may result in a smaller number of tax payers committing to their tax duties. Finally, I question the reduction in the highest ta...

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

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-of-the-art ...

The share-a-ride problem : people and parcels sharing taxis

NARCIS (Netherlands)

Li, B.; Krushynskyi, D.; Reijers, H.A.; van Woensel, T.

2014-01-01

New city logistics approaches are needed to ensure efficient urban mobility for both people and goods. Usually, these are handled independently in dedicated networks. This paper considers conceptual and mathematical models in which people and parcels are handled in an integrated way by the same taxi

Effects of carbon tax

International Nuclear Information System (INIS)

Michelini, M.

1992-01-01

At the recent United Nations Conference held in Rio de Janeiro, a proposal was made by Italy to have surcharges be applied by OECD member countries on fossil fuels (carbon tax), primarily to fund pollution abatement technology transfer to developing countries and promote pollution abatement, energy conservation and the use of renewable energy sources in industrialized countries. This paper assesses how the application of the proposed carbon tax might be successfully combined with additional fiscal policies favouring coal gasification and reforestation so as to provide energy policy strategists of oil-importing countries with a long term economically and environmentally viable alternative to petroleum imports

Taxing fossil fuels under speculative storage

International Nuclear Information System (INIS)

Tumen, Semih; Unalmis, Deren; Unalmis, Ibrahim; Unsal, D. Filiz

2016-01-01

Long-term environmental consequences of taxing fossil fuel usage have been extensively studied in the literature. However, these taxes may also impose several short-run macroeconomic policy challenges, the nature of which remains underexplored. This paper investigates the mechanisms through which environmental taxes on fossil fuel usage can affect the main macroeconomic variables in the short-run. We concentrate on a particular mechanism: speculative storage. Formulating and using a dynamic stochastic general equilibrium (DSGE) model, calibrated for the United States, with an explicit storage facility and nominal rigidities, we show that in designing environmental tax policies it is crucial to account for the fact that fossil fuel prices are subject to speculation. The existence of forward-looking speculators in the model improves the effectiveness of tax policies in reducing fossil fuel usage. Improved policy effectiveness, however, is costly: it drives inflation and interest rates up, while impeding output. Based on this tradeoff, we seek an answer to the question how monetary policy should interact with environmental tax policies in our DSGE model of fossil fuel storage. We show that, in an environment with no speculative storers, monetary policy should respond to output along with CPI inflation in order to minimize the welfare losses brought by taxes. However, when the storage facility is activated, responding to output in the monetary policy rule becomes less desirable.

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

Directory of Open Access Journals (Sweden)

Warsono

2017-09-01

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

Cigarette price minimization strategies in the United States: price reductions and responsiveness to excise taxes.

Science.gov (United States)

Pesko, Michael F; Licht, Andrea S; Kruger, Judy M

2013-11-01

Because cigarette price minimization strategies can provide substantial price reductions for individuals continuing their usual smoking behaviors following federal and state cigarette excise tax increases, we examined independent price reductions compensating for overlapping strategies. The possible availability of larger independent price reduction opportunities in states with higher cigarette excise taxes is explored. Regression analysis used the 2006-2007 Tobacco Use Supplement of the Current Population Survey (N = 26,826) to explore national and state-level independent price reductions that smokers obtained from purchasing cigarettes (a) by the carton, (b) in a state with a lower average after-tax cigarette price than in the state of residence, and (c) in "some other way," including online or in another country. Price reductions from these strategies are estimated jointly to compensate for known overlapping strategies. Each strategy reduced the price of cigarettes by 64-94 cents per pack. These price reductions are 9%-22% lower than conventionally estimated results not compensating for overlapping strategies. Price reductions vary substantially by state. Following cigarette excise tax increases, the price reduction available from purchasing cigarettes by cartons increased. Additionally, the price reduction from purchasing cigarettes in a state with a lower average after-tax cigarette price is positively associated with state cigarette excise tax rates and border state cigarette excise tax rate differentials. Findings from this large, nationally representative study of cigarette smokers suggest that price reductions are larger in states with higher cigarette excise taxes, and increase as cigarette excise taxes rise.

TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

OpenAIRE

Eva ERDÕS

2010-01-01

Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law system, because the EU tax law is against the harmful tax competition. Some member states’ legal system is permitted to use offshore companies’ rules, but in the European Union it is prohibited to estab...

Parcel Reservation System Using Visual Basic 6.0

OpenAIRE

Saiful Ahmad; Rahayu Noveanndini, Skom, MM

2004-01-01

Progress in the field of computers at this time the community has been very rapid.Benefits of computerization not only enjoyed by large companies but also by smallcompanies and even individuals. One progress computer is a database processingsystem.Computerized data processing company is very helpful in treating parcel data,especially data that is quite large. Computerization is part of the activities of a largeparcel companies benefit in the advancement of the company. Computerization willals...

TOP TAX SYSTEM - A common tax system for all nations

OpenAIRE

VIJAYA KRUSHNA VARMA

2011-01-01

TOP Tax system is a new tax system which can be used as a common tax system for all nations. This new tax system will be without present tax system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax collection departments to relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, t...

A note on the neutrality of profit taxes with tax evasion and tax avoidance

OpenAIRE

Che-chiang Huang; Horn-in Kuo

2014-01-01

Traditional literature exploring the relationship between production and tax evasion ignores the impact of other activities on these two decisions. This paper incorporates firms' tax avoidance activities into the model of tax evasion. In contrast to conventional results, we find that profit tax is not necessarily neutral. In addition, the independency or separability of tax evasion and production decisions may not hold either whenever tax avoidance is present.

The Optimal Tax on Antebellum U.S. Cotton Exports

OpenAIRE

Douglas A. Irwin

2001-01-01

The United States produced about 80 percent of the world's cotton in the decades prior to the Civil War. How much monopoly power did the United States possess in the world cotton market and what would have been the effect of an optimal export tax? This paper estimates the elasticity of foreign demand for U.S. cotton exports and uses the elasticity in a simple partial equilibrium model to calculate the optimal export tax and its effect on prices, trade, and welfare. The results indicate that t...

Tax Area Boundaries, Utility, sanitary, lake, technical college, and other miscellaneous districts with taxing authority in Washing County are all maintained as attributes of the parcel feature., Published in 2013, 1:2400 (1in=200ft) scale, Washington County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Tax Area Boundaries dataset current as of 2013. Utility, sanitary, lake, technical college, and other miscellaneous districts with taxing authority in Washing County...

Parcels and Land Ownership, Contains parcels, subdivisions, CSMs, Condominiums, Rights of Way and supporting annotation. Data within the City of West Bend are maintained by the City. Some areas are mapped at 1:1200, Published in 2013, 1:2400 (1in=200ft) scale, Washington County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of 2013. Contains parcels, subdivisions, CSMs, Condominiums, Rights of Way and supporting annotation. Data within the...

THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

Directory of Open Access Journals (Sweden)

Olga Zhuk

2017-03-01

Full Text Available In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed. Key words: tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks.

Computational neuroanatomy using brain deformations: From brain parcellation to multivariate pattern analysis and machine learning.

Science.gov (United States)

Davatzikos, Christos

2016-10-01

The past 20 years have seen a mushrooming growth of the field of computational neuroanatomy. Much of this work has been enabled by the development and refinement of powerful, high-dimensional image warping methods, which have enabled detailed brain parcellation, voxel-based morphometric analyses, and multivariate pattern analyses using machine learning approaches. The evolution of these 3 types of analyses over the years has overcome many challenges. We present the evolution of our work in these 3 directions, which largely follows the evolution of this field. We discuss the progression from single-atlas, single-registration brain parcellation work to current ensemble-based parcellation; from relatively basic mass-univariate t-tests to optimized regional pattern analyses combining deformations and residuals; and from basic application of support vector machines to generative-discriminative formulations of multivariate pattern analyses, and to methods dealing with heterogeneity of neuroanatomical patterns. We conclude with discussion of some of the future directions and challenges. Copyright © 2016. Published by Elsevier B.V.

Bureaucratic Tax-Seeking: The Danish Waste Tax

OpenAIRE

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as e...

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…

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2000-01-01

Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named 'troop leader') is needed in the budget process to prevent...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, 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...

Globalization, Tax Competition and Tax Burden İn Turkey

Directory of Open Access Journals (Sweden)

Veli KARGI

2016-07-01

Full Text Available 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the world, the rapid spread of information resulting from the developments in IT-technology and the international competition emerging in the field of technology have all led to some significant developments in the world economy. Reduction of high mobility income and corporate tax rates due to tax competition may cause an unjust distribution of the tax burden. The fact that indirect taxation constitutes about 70% of the tax revenues obtained in Turkey can be taken as an indication of the unfairness in the distribution of tax burden in Turkey. In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.

From taxes to permits? The Norwegian climate policy debate

International Nuclear Information System (INIS)

Bretteville, Camilla; Soefting, Guri Bang

2000-09-01

Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policy makers and scholars alike. The suitability of green taxes as a policy instrument was first discussed in the 1970s. The 1980s introduced the idea that income from green taxes would make reductions in other taxes possible: a green tax reform. In the 1990s, the tax discussion boiled down to whether or not all polluters should face the same carbon tax. Lately, however, the discussion around the Kyoto Protocol has led to increased interest around the alternative of introducing a system of tradable emission quotas. Environmental taxation might thus be a declining policy instrument in Norway. This is contrary to recent developments in several other European countries such as the United Kingdom, Germany, and the Netherlands. This paper explores why the idea of a green tax reform never got off the ground in Norway by providing an overview of Norwegian environmental policy in the period from 1972 to early 2000. (author)

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.

9 CFR 325.2 - Parcel post and ferries deemed carriers.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Parcel post and ferries deemed carriers. 325.2 Section 325.2 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF... to transportation by ferry of any products loaded on a truck or other vehicle, or otherwise moved by...

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods.

Science.gov (United States)

Baum-Snow, Nathaniel; Marion, Justin

2009-06-01

This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas.

Capital Income Tax Coordination and the Income Tax Mix

DEFF Research Database (Denmark)

Huizinga, Harry; Nielsen, Søren Bo

2005-01-01

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......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...

State income tax policy and geographic labour force mobility in the United States.

Science.gov (United States)

Saltz, I S

1998-10-01

"This study empirically investigates the impact of state income tax policy on U.S. interstate migration [of the labor force] for the period 1985-89. It finds that people vote with their feet and prefer to move so as to minimize their state income tax liabilities." excerpt

ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM

Directory of Open Access Journals (Sweden)

RISTI LUCIA

2015-07-01

Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.

A Study of Japanese Consumption Tax System : Mainly on Multiple Tax Rates and Input Tax Credit Methods

OpenAIRE

栗原, 克文

2007-01-01

One of the most important discussions on Japanese tax system reform includes how consumption tax (Value-added tax) system ought to be. Facing issues like depopulation, aging society and large budget deficit, consumption tax can be an effective source of revenue to secure social security. This article mainly focuses on multiple tax rates and input tax credit methods of Japanese consumption tax system. Because of regressive nature of consumption tax, tax rate reduction, exemption on foodstuffs ...

Green infrastructure retrofits on residential parcels: Ecohydrologic modeling for stormwater design

Science.gov (United States)

Miles, B.; Band, L. E.

2014-12-01

To meet water quality goals stormwater utilities and not-for-profit watershed organizations in the U.S. are working with citizens to design and implement green infrastructure on residential land. Green infrastructure, as an alternative and complement to traditional (grey) stormwater infrastructure, has the potential to contribute to multiple ecosystem benefits including stormwater volume reduction, carbon sequestration, urban heat island mitigation, and to provide amenities to residents. However, in small (1-10-km2) medium-density urban watersheds with heterogeneous land cover it is unclear whether stormwater retrofits on residential parcels significantly contributes to reduce stormwater volume at the watershed scale. In this paper, we seek to improve understanding of how small-scale redistribution of water at the parcel scale as part of green infrastructure implementation affects urban water budgets and stormwater volume across spatial scales. As study sites we use two medium-density headwater watersheds in Baltimore, MD and Durham, NC. We develop ecohydrology modeling experiments to evaluate the effectiveness of redirecting residential rooftop runoff to un-altered pervious surfaces and to engineered rain gardens to reduce stormwater runoff. As baselines for these experiments, we performed field surveys of residential rooftop hydrologic connectivity to adjacent impervious surfaces, and found low rates of connectivity. Through simulations of pervasive adoption of downspout disconnection to un-altered pervious areas or to rain garden stormwater control measures (SCM) in these catchments, we find that most parcel-scale changes in stormwater fate are attenuated at larger spatial scales and that neither SCM alone is likely to provide significant changes in streamflow at the watershed scale.

Different Tax Systems among Nations and International Tax Avoidance

OpenAIRE

栗原, 克文

2008-01-01

As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations．The possibility of tax avoidance will expand if cross-border transactions are abused．Specifically, tax system differentials among countries increase the opportunity for tax avoidance．Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimiz...

New tax law hobbles tax-exempt hospitals.

Science.gov (United States)

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

From tax evasion to tax planning

OpenAIRE

Bourgain, Arnaud; Pieretti, Patrice; Zanaj, Skerdilajda

2013-01-01

The aim of this paper is to analyze within a simple model how a re- moval of bank secrecy can impact tax revenues and banks' profitability assuming that offshore centers are able to offer sophisticated but legal or not easily detectable tax planning. Two alternative regimes are considered. A first in which there is strict bank secrecy and a second where there is international information exchange for tax purposes. We show in particular that sharing tax information with onshore coun- tries can...

Tax Law

NARCIS (Netherlands)

Schaper, Marcel; Hage, Jaap; Waltermann, Antonia; Akkermans, Bram

2017-01-01

Taxes are compulsory, unrequited payments to government. This chapter discusses the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of

Generation of Individual Whole-Brain Atlases With Resting-State fMRI Data Using Simultaneous Graph Computation and Parcellation.

Science.gov (United States)

Wang, J; Hao, Z; Wang, H

2018-01-01

The human brain can be characterized as functional networks. Therefore, it is important to subdivide the brain appropriately in order to construct reliable networks. Resting-state functional connectivity-based parcellation is a commonly used technique to fulfill this goal. Here we propose a novel individual subject-level parcellation approach based on whole-brain resting-state functional magnetic resonance imaging (fMRI) data. We first used a supervoxel method known as simple linear iterative clustering directly on resting-state fMRI time series to generate supervoxels, and then combined similar supervoxels to generate clusters using a clustering method known as graph-without-cut (GWC). The GWC approach incorporates spatial information and multiple features of the supervoxels by energy minimization, simultaneously yielding an optimal graph and brain parcellation. Meanwhile, it theoretically guarantees that the actual cluster number is exactly equal to the initialized cluster number. By comparing the results of the GWC approach and those of the random GWC approach, we demonstrated that GWC does not rely heavily on spatial structures, thus avoiding the challenges encountered in some previous whole-brain parcellation approaches. In addition, by comparing the GWC approach to two competing approaches, we showed that GWC achieved better parcellation performances in terms of different evaluation metrics. The proposed approach can be used to generate individualized brain atlases for applications related to cognition, development, aging, disease, personalized medicine, etc. The major source codes of this study have been made publicly available at https://github.com/yuzhounh/GWC.

A human brain atlas derived via n-cut parcellation of resting-state and task-based fMRI data.

Science.gov (United States)

James, George Andrew; Hazaroglu, Onder; Bush, Keith A

2016-02-01

The growth of functional MRI has led to development of human brain atlases derived by parcellating resting-state connectivity patterns into functionally independent regions of interest (ROIs). All functional atlases to date have been derived from resting-state fMRI data. But given that functional connectivity between regions varies with task, we hypothesized that an atlas incorporating both resting-state and task-based fMRI data would produce an atlas with finer characterization of task-relevant regions than an atlas derived from resting-state alone. To test this hypothesis, we derived parcellation atlases from twenty-nine healthy adult participants enrolled in the Cognitive Connectome project, an initiative to improve functional MRI's translation into clinical decision-making by mapping normative variance in brain-behavior relationships. Participants underwent resting-state and task-based fMRI spanning nine cognitive domains: motor, visuospatial, attention, language, memory, affective processing, decision-making, working memory, and executive function. Spatially constrained n-cut parcellation derived brain atlases using (1) all participants' functional data (Task) or (2) a single resting-state scan (Rest). An atlas was also derived from random parcellation for comparison purposes (Random). Two methods were compared: (1) a parcellation applied to the group's mean edge weights (mean), and (2) a two-stage approach with parcellation of individual edge weights followed by parcellation of mean binarized edges (two-stage). The resulting Task and Rest atlases had significantly greater similarity with each other (mean Jaccard indices JI=0.72-0.85) than with the Random atlases (JI=0.59-0.63; all pRest atlas similarity was greatest for the two-stage method (JI=0.85), which has been shown as more robust than the mean method; these atlases also better reproduced voxelwise seed maps of the left dorsolateral prefrontal cortex during rest and performing the n-back working memory

Culture Differences and Tax Morale in the United States and in Europe

OpenAIRE

James Alm; Benno Torgler

2004-01-01

In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted differences across countries in their levels of tax compliance and the marked inability of standard economic models of taxpayer compliance to explain these differences. In the face of these difficulties, many ...

Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

OpenAIRE

Miyazaki, Takeshi; Kitamura, Yukinobu

2014-01-01

The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e...

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

Directory of Open Access Journals (Sweden)

Bronius Sudavicius

2017-01-01

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

Excise Tax Avoidance: The Case of State Cigarette Taxes

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

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 percent 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. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

Science.gov (United States)

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?

OpenAIRE

James Alm

2014-01-01

"Aggressive tax planning" (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax system. In this paper, I examine the impact of an uncertainty on the use of such tax schemes; by implication, I also examine how a simpler and more stable tax...

Dividends and Taxes: Evidence on Tax-Reduction Strategies.

OpenAIRE

Chaplinsky, Susan; Seyhun, H Nejat

1990-01-01

This article investigates two aspects of dividend tax avoidance not addressed by prior research. First, it examines the aggregate dividend tax savings provided to individuals through tax-exempt and tax-deferred accumulators. Using the Internal Revenue Service Individual Income Tax Model, it then proceeds to determine whether specific provisions of the Internal Revenue Code, such as the preferential treatment of capital gains, the investment-interest limitation, and the $100 dividend exclusion...

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.

Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire

Directory of Open Access Journals (Sweden)

Jinah Yang

2016-08-01

Full Text Available Yu Kilchun in “Semubu (Tax Department” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri, petty clerks during the Kabo Reform was once again returned to them. Yu Kilchun devised a concept of tax system reform on the premise of the reorganization of the administrative districts into the chu-kun-hyang-ri (state-county-district-village system. Yu’s idea was to make myŏn (hyang, district a governing administrative unit, placed under direct government control. To fund the operation of local governments, Yu proposed to create local taxes, chu taxes and hyang. Tax amounts were to be determined by local assemblies, chuhoe and hyanghoe, which were given the authority to deliberate on budget. The authority to review tax sources, levy and collect taxes was given to hyang, a small unit of administrative division. By imbuing this authority to hyang, Yu Kilchun planned to exclude local magistrates and the isŏ class in the tax collection process. Since “Semubu” discusses the reorganization of administrative divisions and local tax administration, as well as local tax system reform, the discovery of this text is significant, as it expands the range of the reform ideas proposed by Yu Kilchun, and furthermore the Enlightenment Party.

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

OpenAIRE

GATOT SOEPRIYANTO

2017-01-01

My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a fir...

Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable

Directory of Open Access Journals (Sweden)

Achmad Daengs GS

2017-03-01

Full Text Available An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision  in accordance with  Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH  Surabaya  has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

Generation of Individual Whole-Brain Atlases With Resting-State fMRI Data Using Simultaneous Graph Computation and Parcellation

Directory of Open Access Journals (Sweden)

J. Wang

2018-05-01

Full Text Available The human brain can be characterized as functional networks. Therefore, it is important to subdivide the brain appropriately in order to construct reliable networks. Resting-state functional connectivity-based parcellation is a commonly used technique to fulfill this goal. Here we propose a novel individual subject-level parcellation approach based on whole-brain resting-state functional magnetic resonance imaging (fMRI data. We first used a supervoxel method known as simple linear iterative clustering directly on resting-state fMRI time series to generate supervoxels, and then combined similar supervoxels to generate clusters using a clustering method known as graph-without-cut (GWC. The GWC approach incorporates spatial information and multiple features of the supervoxels by energy minimization, simultaneously yielding an optimal graph and brain parcellation. Meanwhile, it theoretically guarantees that the actual cluster number is exactly equal to the initialized cluster number. By comparing the results of the GWC approach and those of the random GWC approach, we demonstrated that GWC does not rely heavily on spatial structures, thus avoiding the challenges encountered in some previous whole-brain parcellation approaches. In addition, by comparing the GWC approach to two competing approaches, we showed that GWC achieved better parcellation performances in terms of different evaluation metrics. The proposed approach can be used to generate individualized brain atlases for applications related to cognition, development, aging, disease, personalized medicine, etc. The major source codes of this study have been made publicly available at https://github.com/yuzhounh/GWC.

Energy taxes and industrial competitiveness: the case of Italian carbon tax

International Nuclear Information System (INIS)

Bardazzi, Rossella; Pazienza, Maria Grazia

2005-01-01

An international debate on which economic instrument should be used to reduce pollutant emissions has begun since the nineties when the awareness of climatic risks aroused and first attempts to introduce a European carbon tax were made. Although this project failed, several national programmes of carbon/energy taxes have been developed with a common concern for industrial competitiveness of energy and/or carbon-intensive firms. Therefore, double dividend schemes have been applied to reduce existing distorsive taxes while introducing a higher burden on energy products. This paper reviews the most important European case studies and analyses the effects of the introduction of a carbon tax in Italy on energy expenditure and economic profitability of Italian manufacturing enterprises. This tax has been introduced in 1998 and should have progressively increased up to the final tax rates in 2005. However, this process halted in the year 2000 - as the world energy prices increased - and the ultimate rates have never been applied. Nonetheless, our analysis offers relevant insights both because energy excises are a major instrument in environmental policy and because industrial activities affected by energy taxes will also be affected by the tradable permits scheme recently adopted by the European Union. The study is performed with a micro simulation model to simulate changes, in energy excises and the associated reduction of social contributions to achieve the double dividends. Existing empirical analyses have usually been carried out at aggregate or sectoral level, but the effects on costs both of carbon tax and of compensative measures differ at the firm level, thus it is significant to study the impact on economic profitability on individual units of analysis. The data show that energy expenditure as a component of intermediate costs varies by economic activity as well as the energy mix used in the production process, thus suggesting possible competitiveness problems

A choice experiment on tax: Are income and consumption taxes equivalent?

OpenAIRE

Kurokawa, Hirofumi; Mori, Tomoharu; Ohtake, Fumio

2016-01-01

We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%. Our results showed that subjects prefer income tax to consumption tax when the nominal consumption tax rate is higher than the nominal income tax rate. However, subjects tend to pr...

Comparing droplet activation parameterisations against adiabatic parcel models using a novel inverse modelling framework

Science.gov (United States)

Partridge, Daniel; Morales, Ricardo; Stier, Philip

2015-04-01

Many previous studies have compared droplet activation parameterisations against adiabatic parcel models (e.g. Ghan et al., 2001). However, these have often involved comparisons for a limited number of parameter combinations based upon certain aerosol regimes. Recent studies (Morales et al., 2014) have used wider ranges when evaluating their parameterisations, however, no study has explored the full possible multi-dimensional parameter space that would be experienced by droplet activations within a global climate model (GCM). It is important to be able to efficiently highlight regions of the entire multi-dimensional parameter space in which we can expect the largest discrepancy between parameterisation and cloud parcel models in order to ascertain which regions simulated by a GCM can be expected to be a less accurate representation of the process of cloud droplet activation. This study provides a new, efficient, inverse modelling framework for comparing droplet activation parameterisations to more complex cloud parcel models. To achieve this we couple a Markov Chain Monte Carlo algorithm (Partridge et al., 2012) to two independent adiabatic cloud parcel models and four droplet activation parameterisations. This framework is computationally faster than employing a brute force Monte Carlo simulation, and allows us to transparently highlight which parameterisation provides the closest representation across all aerosol physiochemical and meteorological environments. The parameterisations are demonstrated to perform well for a large proportion of possible parameter combinations, however, for certain key parameters; most notably the vertical velocity and accumulation mode aerosol concentration, large discrepancies are highlighted. These discrepancies correspond for parameter combinations that result in very high/low simulated values of maximum supersaturation. By identifying parameter interactions or regimes within the multi-dimensional parameter space we hope to guide

Tax competition and tax harmonization in the European Union

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2004-01-01

Full Text Available The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

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.

Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach

OpenAIRE

Garbarino, Carlo

2009-01-01

This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax evasion, which are important to understand in the discussion about aggressive tax behaviour. We further define the regulative concept of effective ta...

Inventories of organic materials and complexing agents in intermediate-level long-lived parcels (Report PNGMDR 2013-2015)

International Nuclear Information System (INIS)

2014-01-01

This report presents an inventory of organic materials and of complexing agents they may produce within parcels of alpha wastes which are to be produced or are being currently produced. The report proposes the results of campaigns of measurements of degassing, and comparison with results of modelling studies. The assessment of degassing rates of parcels of alpha wastes is completed by an assessment of hydrogen produced by radiolysis of interstitial water within the concrete container. Thus, after a presentation of the main parcels used by the CEA for intermediate-level long-lived wastes, and of an inventory of wastes containing organic materials, this report describes the consequences of radiolysis on polymers, and describes the objectives of R and D studies. It reports measurements and presents simulation tools for heterogeneous wastes, homogeneous wastes, production of water-soluble degradation products, and transfer and adsorption of these products in the storage site argillite

3-D Cytoarchitectonic parcellation of human orbitofrontal cortex Correlation with postmortem MRI

NARCIS (Netherlands)

Uylings, H.B.M.; Sanz-Arigita, E.J.; Vos, K.; Pool, C.W.; Evers, P.; Rajkowska, G.

2010-01-01

The orbitofrontal cortex (OFC) is located on the basal surface of the frontal lobe and is distinguished by its unique anatomical and functional features. Clinical and postmortem studies suggest the involvement of the orbitofrontal cortex in psychiatric disorders. However, the exact parcellation of

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

Science.gov (United States)

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, Ptax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (Ptax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

26 CFR 20.2011-1 - Credit for State death taxes.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

Greenhouse gas emissions in Norway: do carbon taxes work?

International Nuclear Information System (INIS)

Bruvoll, Annegrete; Larsen, B.M.

2004-01-01

During the last decade, Norway has carried out an ambitious climate policy. The main policy tool is a relatively high carbon tax, which was implemented already in 1991. Data for the development in CO 2 emissions since then provide a unique opportunity to evaluate carbon taxes as a policy tool. To reveal the driving forces behind the changes in the three most important climate gases, CO 2 , methane and N 2 O in the period 1990-1999, we decompose the actually observed emissions changes, and use an applied general equilibrium simulation to look into the specific effect of carbon taxes. Although total emissions have increased, we find a significant reduction in emissions per unit of GDP over the period due to reduced energy intensity, changes in the energy mix and reduced process emissions. Despite considerable taxes and price increases for some fuel-types, the carbon tax effect has been modest. While the partial effect from lower energy intensity and energy mix changes was a reduction in CO 2 emissions of 14 percent, the carbon taxes contributed to only 2 percent reduction. This relatively small effect relates to extensive tax exemptions and relatively inelastic demand in the sectors in which the tax is actually implemented

Tax havens: Features, operations and solving tax evasion problems

Directory of Open Access Journals (Sweden)

Obradović-Ćuk Jelena

2016-01-01

Full Text Available Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis, synthesis and discussion, comparative, inductive and historical analysis, together with the usage of relevant national and international sources. This paper describes the basic features of tax havens, as well as specific business models applied in them. A separate chapter deals with overcoming the problem of tax evasion, which is the main adverse effect of doing business through tax havens.

GOODS AND SERVICE TAX ONE NATION ONE TAX IN INDIA.

OpenAIRE

Shuchi Sharma; Rupendra Prakash Yadav.

2018-01-01

Goods and Service Tax is a significant and logical step towards a comprehensive Indirect tax reform in India. This paper analyses the concept of Goods Service Tax and further discusses their impact on the various sectors in India. Brief description is given on Goods Service Tax background and Goods and Service Tax models helps to reduce tax burden. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly affects ...

Supply Chain-based Solution to Prevent Fuel Tax Evasion

Energy Technology Data Exchange (ETDEWEB)

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

2016-01-01

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

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

DEFF Research Database (Denmark)

Johannesen, Niels

2010-01-01

We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdicti...... countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...... countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...

The nuclear tax and you

International Nuclear Information System (INIS)

Harper, Mike

1990-01-01

Area Electricity Boards in the United Kingdom are required to contract for a specified amount of non-fossil fuel electricity. This is known as the Non-Fossil Fuel Obligation (NFFO). The Boards are able to recoup the additional costs of such purchases by charging the difference to their customers on a pro rata basis. Although the tax is raised for all non-fossil fuel sources, which includes most renewable energy schemes the majority of it will be used to support nuclear power. Initially the total non-nuclear component is expected to be 300 MW, rising to 800 MW by 1998 as more renewables come on stream. This compares to an initial total for nuclear power of 8,548 MW, decreasing to 7714 MW in 1998 as older capacity gets taken off. This clearly shows that the tax is nuclear based and justifies the epithet the Nuclear Tax. Friends of the Earth is launching a campaign to ensure that everyone who pays the Nuclear Tax is aware how much it is, and what it is going to support, and to show why this money is being wasted, when it should be directed to the fuller support of renewables or to the promotion of energy efficiency and energy conservation. (author)

Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection

OpenAIRE

David A. Grigorian; Hamid R Davoodi

2007-01-01

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection. We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio can be traced t...

Bureaucratic Tax-Seeking: The Danish Waste Tax

DEFF Research Database (Denmark)

Christoffersen, Henrik; Svendsen, Gert Tinggaard

2002-01-01

model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

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

Directory of Open Access Journals (Sweden)

Maja Klun

2012-09-01

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

Taxing Strategies for Carbon Emissions: A Bilevel Optimization Approach

Directory of Open Access Journals (Sweden)

Wei Wei

2014-04-01

Full Text Available This paper presents a quantitative and computational method to determine the optimal tax rate among generating units. To strike a balance between the reduction of carbon emission and the profit of energy sectors, the proposed bilevel optimization model can be regarded as a Stackelberg game between the government agency and the generation companies. The upper-level, which represents the government agency, aims to limit total carbon emissions within a certain level by setting optimal tax rates among generators according to their emission performances. The lower-level, which represents decision behaviors of the grid operator, tries to minimize the total production cost under the tax rates set by the government. The bilevel optimization model is finally reformulated into a mixed integer linear program (MILP which can be solved by off-the-shelf MILP solvers. Case studies on a 10-unit system as well as a provincial power grid in China demonstrate the validity of the proposed method and its capability in practical applications.

Tax Governance

DEFF Research Database (Denmark)

Boll, Karen; Brehm Johansen, Mette

to wider international trends within tax administration, especially concerning the development of risk assessments and internal control in the corporations and a greater focus on monitoring of these elements by the tax authorities. Overall, the working paper concludes that Tax Governance as a model......This working paper presents an analysis of the experiences of Cooperative Compliance in Denmark. Cooperative Compliance denotes a specific kind of collaborative program for the regulation of large corporate taxpayers by the tax authorities. Cooperative Compliance programs have been implemented...... in several countries worldwide. In Denmark the program is called Tax Governance. Tax Governance has been studied using qualitative method and the analyses of the working paper build on an extensive base of in-depth interviews – primarily with tax directors from corporations participating in the program...

Cost Effectiveness of a Sugar-Sweetened Beverage Excise Tax in the U.S.

Science.gov (United States)

Long, Michael W; Gortmaker, Steven L; Ward, Zachary J; Resch, Stephen C; Moodie, Marj L; Sacks, Gary; Swinburn, Boyd A; Carter, Rob C; Claire Wang, Y

2015-07-01

Reducing sugar-sweetened beverage consumption through taxation is a promising public health response to the obesity epidemic in the U.S. This study quantifies the expected health and economic benefits of a national sugar-sweetened beverage excise tax of $0.01/ounce over 10 years. A cohort model was used to simulate the impact of the tax on BMI. Assuming ongoing implementation and effect maintenance, quality-adjusted life-years gained and disability-adjusted life-years and healthcare costs averted were estimated over the 2015-2025 period for the 2015 U.S. Costs and health gains were discounted at 3% annually. Data were analyzed in 2014. Implementing the tax nationally would cost $51 million in the first year. The tax would reduce sugar-sweetened beverage consumption by 20% and mean BMI by 0.16 (95% uncertainty interval [UI]=0.06, 0.37) units among youth and 0.08 (95% UI=0.03, 0.20) units among adults in the second year for a cost of $3.16 (95% UI=$1.24, $8.14) per BMI unit reduced. From 2015 to 2025, the policy would avert 101,000 disability-adjusted life-years (95% UI=34,800, 249,000); gain 871,000 quality-adjusted life-years (95% UI=342,000, 2,030,000); and result in $23.6 billion (95% UI=$9.33 billion, $54.9 billion) in healthcare cost savings. The tax would generate $12.5 billion in annual revenue (95% UI=$8.92, billion, $14.1 billion). The proposed tax could substantially reduce BMI and healthcare expenditures and increase healthy life expectancy. Concerns regarding the potentially regressive tax may be addressed by reduced obesity disparities and progressive earmarking of tax revenue for health promotion. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Classical Corporation Tax as a Global Means of Tax Harmonization

OpenAIRE

Kari, Seppo; Ylä-Liedenpoha, Jouko

2002-01-01

Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

Fuel taxes and road expenditures: making the link

International Nuclear Information System (INIS)

Derkson, W.W.; Shurvell, S.J.

1999-11-01

This document reports on a study undertaken at the request of the United Grain Growers regarding government fuel tax revenue and the relationship to expenditures on roads. The account of fuel tax revenues was compiled from data collected from several different sources, as was the case for the road expenditures at the federal, provincial, local and modal levels. The emphasis was placed on the effects of fuel taxes on grain handling and transportation in the Prairie provinces. The authors presented fuel tax revenues broken down by mode of transportation and by province. The document was divided as follows: the first part was the introduction with the second part dealing with fuel tax rates and policies. In the third part, the topic of fuel tax and road related revenues was examined. Part four discussed road expenditures. The authors concluded that Transport Canada has traditionally represented the most important federal link to provincial highway infrastructure. It was noted that 4.2 billion dollars in road fuel taxes were collected by the federal government in 1998/1999, and of that amount, 198 million dollars, or 4.7 per cent, was reinvested in the National Highway System in programs managed by Transport Canada. Nearly one dollar on roads is spent by provincial governments on a Prairie-wide basis for every dollar collected in road fuel taxes, with Alberta spending the most and Saskatchewan spending the least. 15 tabs

Tax Information Exchange with Developing Countries and Tax Havens

OpenAIRE

Braun, Julia; Zagler, Martin

2015-01-01

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in ...

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.

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

Science.gov (United States)

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Risk diversification and tax competition : the influence of risk correlations and tax provisions on tax competition

OpenAIRE

Berndt, Markus; Reichl, Bettina

2000-01-01

From standard-portfolio-models the authors derive demand elasticities for risky assets, and combine the results with a simple non-cooperative model of tax competition between capital importing countries. They find that tax rates resulting from tax competition depend heavily on the correlations of capital market indices. If investment alternatives are not correlated, the outcome of both tax competition and a cooperative solution of tax harmonization are identical. The results suggest regional ...

Tax Morality and Progressive Wage Tax

OpenAIRE

Andras Simonovits

2010-01-01

We analyze the impact of tax morality on progressive income (wage) taxation. We assume that transfers (cash-back) and public expenditures are financed from linear wage taxes. We derive the reported wages from individual utility maximization, when individuals obtain partial satisfaction from reporting wages (depending on their tax morality), and cannot be excluded from the use of public services. The government maximizes a utilitarian social welfare function, also taking into account the utili...

Tax havens: Features, operations and solving tax evasion problems

OpenAIRE

Obradović-Ćuk, Jelena; Mitić, Petar; Dinić, Vladimir

2016-01-01

Tax haven offers minimal or no tax liability to foreign individuals and enterprises in economically and politically stable environment, where little or no financial information is shared with foreign tax authorities. The aim of this research is to create a comprehensive overview of the characteristics and operations of tax havens, as well as to point out to the ways to overcome the problem of tax evasion. The methodology used in the work is characteristic of social science research: analysis,...

A taxing environment: evaluating the multiple objectives of environmental taxes.

Science.gov (United States)

Miranda, Marie Lynn; Hale, Brack W

2002-12-15

Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

Highway Passenger Transport Based Express Parcel Service Network Design: Model and Algorithm

Directory of Open Access Journals (Sweden)

Yuan Jiang

2017-01-01

Full Text Available Highway passenger transport based express parcel service (HPTB-EPS is an emerging business that uses unutilised room of coach trunk to ship parcels between major cities. While it is reaping more and more express market, the managers are facing difficult decisions to design the service network. This paper investigates the HPTB-EPS network design problem and analyses the time-space characteristics of such network. A mixed-integer programming model is formulated integrating the service decision, frequency, and network flow distribution. To solve the model, a decomposition-based heuristic algorithm is designed by decomposing the problem as three steps: construction of service network, service path selection, and distribution of network flow. Numerical experiment using real data from our partner company demonstrates the effectiveness of our model and algorithm. We found that our solution could reduce the total cost by up to 16.3% compared to the carrier’s solution. The sensitivity analysis demonstrates the robustness and flexibility of the solutions of the model.

Using geometrical, textural, and contextual information of land parcels for classification of detailed urban land use

Science.gov (United States)

Wu, S.-S.; Qiu, X.; Usery, E.L.; Wang, L.

2009-01-01

Detailed urban land use data are important to government officials, researchers, and businesspeople for a variety of purposes. This article presents an approach to classifying detailed urban land use based on geometrical, textural, and contextual information of land parcels. An area of 6 by 14 km in Austin, Texas, with land parcel boundaries delineated by the Travis Central Appraisal District of Travis County, Texas, is tested for the approach. We derive fifty parcel attributes from relevant geographic information system (GIS) and remote sensing data and use them to discriminate among nine urban land uses: single family, multifamily, commercial, office, industrial, civic, open space, transportation, and undeveloped. Half of the 33,025 parcels in the study area are used as training data for land use classification and the other half are used as testing data for accuracy assessment. The best result with a decision tree classification algorithm has an overall accuracy of 96 percent and a kappa coefficient of 0.78, and two naive, baseline models based on the majority rule and the spatial autocorrelation rule have overall accuracy of 89 percent and 79 percent, respectively. The algorithm is relatively good at classifying single-family, multifamily, commercial, open space, and undeveloped land uses and relatively poor at classifying office, industrial, civic, and transportation land uses. The most important attributes for land use classification are the geometrical attributes, particularly those related to building areas. Next are the contextual attributes, particularly those relevant to the spatial relationship between buildings, then the textural attributes, particularly the semivariance texture statistic from 0.61-m resolution images.

Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?

OpenAIRE

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich

2001-01-01

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either de...

Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul

Directory of Open Access Journals (Sweden)

Philip Bazel

2017-10-01

Full Text Available REPUBLICANS REVEAL PROPOSED TAX OVERHAUL The White House and Congressional Republicans have revealed their much-anticipated proposal for reform of the U.S. personal and corporate tax systems. The proposal titled, “UNIFIED FRAMEWORK FOR FIXING OUR BROKEN TAX CODE” outlines a number of central policy changes, which will significantly alter the U.S. corporate tax system. The proposal includes a top federal marginal rate reduction for the sole proprietorships, partnerships and S corporation—small business equivalents— from 39.6% to 25% (state income tax rates would no longer be deductible. Large corporations would also see a meaningful federal rate reduction given the proposed drop in the federal corporate income tax rate from 35% to 20%. Additionally, the proposal includes a generous temporary measure intended to stimulate investment, full capital expensing for machinery with a partial limitation of interest deductions.

Parcels and Land Ownership, This data set consists of digital map files containing parcel-level cadastral information obtained from property descriptions. Cadastral features contained in the data set include real property boundary lines, rights-of-way boundaries, property dimensions, Published in Not Provided, 1:2400 (1in=200ft) scale, Racine County Government.

Data.gov (United States)

NSGIC Local Govt | GIS Inventory — Parcels and Land Ownership dataset current as of unknown. This data set consists of digital map files containing parcel-level cadastral information obtained from...

EVALUATINGTHE EFFECTIVENESS OFSUGAR TAX TO COMBATSOUTH AFRICAN’S SWEET TOOTH

Directory of Open Access Journals (Sweden)

Joani Dahms

2017-07-01

Full Text Available The former Minister of Finance,Pravin Gordhan,introduced the proposed sugartax legislation forSouth Africa in the 2016 Budget Speech to address obesity inSouth Africa. The World Health Organisation(WHOencourages more healthybehaviour and supportsthe implementation of sugar tax. Sugar tax is the tax levyon sugar-sweetened beverages(SSBs, such as soft drinks and energy drinks, andalthough the South African legislature has not yet formalised such into legislation,lessons can be drawn from foreign practices.An exploratory researchstudywasconducted toexplorehow Finland,HungaryandtheUnited Kingdomimplementedtheirsugar taxlegislation. These countries make use ofthesame taxbase, namely the thresholdapproach,as the proposed sugar tax base for SouthAfrica. South Africa’s proposedsugar tax will bemeasuredagainstthe fourmaxims of a good tax policy(equity, certainty,economy andconvenience.Withthis evaluation as benchmark, the main objective of the study is to determinewhether the proposed sugar tax rate in South Africa will be effective and if theproposed sugar tax rate will be in line with the selected countriesdiscussedin thepaper.In order toreach the objective,apartially mixed sequential dominant statusdesign was followed.This study finds that the four maxims are not met and theproposed sugar tax legislation require much needed amendatory action by thelegislature.Also, the proposed sugar tax rate of2,1 centper gram of sugar contentin excess of4 gramsof 100 millilitre is the second highestsugar tax ratewhencompared to thethreeselected countries butmaynot be enough to combatexcessiveSSBsconsumption as consumersmaychoose cheaper alternativeSSBsoptions.

Mapping Tax Compliance

DEFF Research Database (Denmark)

Boll, Karen

2014-01-01

Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

Geo-Parcel Based Crop Identification by Integrating High Spatial-Temporal Resolution Imagery from Multi-Source Satellite Data

Directory of Open Access Journals (Sweden)

Yingpin Yang

2017-12-01

Full Text Available Geo-parcel based crop identification plays an important role in precision agriculture. It meets the needs of refined farmland management. This study presents an improved identification procedure for geo-parcel based crop identification by combining fine-resolution images and multi-source medium-resolution images. GF-2 images with fine spatial resolution of 0.8 m provided agricultural farming plot boundaries, and GF-1 (16 m and Landsat 8 OLI data were used to transform the geo-parcel based enhanced vegetation index (EVI time-series. In this study, we propose a piecewise EVI time-series smoothing method to fit irregular time profiles, especially for crop rotation situations. Global EVI time-series were divided into several temporal segments, from which phenological metrics could be derived. This method was applied to Lixian, where crop rotation was the common practice of growing different types of crops, in the same plot, in sequenced seasons. After collection of phenological features and multi-temporal spectral information, Random Forest (RF was performed to classify crop types, and the overall accuracy was 93.27%. Moreover, an analysis of feature significance showed that phenological features were of greater importance for distinguishing agricultural land cover compared to temporal spectral information. The identification results indicated that the integration of high spatial-temporal resolution imagery is promising for geo-parcel based crop identification and that the newly proposed smoothing method is effective.

A tax proposal for a cash flow corporate tax

Directory of Open Access Journals (Sweden)

Lourdes Jerez Barroso

2013-12-01

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

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. © 2010 Wiley Periodicals, Inc.

Energy taxes in practice. Energy tax - electricity tax - biofuel quota - energy tax compliance. 3. upd. and rev. ed.

International Nuclear Information System (INIS)

Stein, Roland M.; Thoms, Anahita

2016-01-01

You need a quick and easy overview of the legal provisions of the energy tax law? You would like to understand the relationship between the European and national regulations and their impact on the daily practice? This manual prepares the energy tax, electricity tax and biofuel quota law for you clearly on and illustrated by examples, what to look in practice in order to avoid pitfalls. It picks up especially contentious issues and problems, discusses the relevant case law and the relevant regulations and finally gives precise recommendations for daily practice. Based on practice notes, examples and diagrams you can easily identify how to transfer the legal requirements on the own workspaces or optionally can use tax breaks. This includes information on both simplified - and thus less subject to error - methods and to tax exemptions and credits. The manual is complemented by forms, extracts from the Combined Nomenclature and an online material collection with regulatory and legal texts. [de

Corrective Action Decision Document/Closure Report for Corrective Action Unit 529: Area 25 Contaminated Materials, Nevada Test Site, Nevada, Rev. No.: 1

Energy Technology Data Exchange (ETDEWEB)

Robert F. Boehlecke

2004-11-01

This Corrective Action Decision Document (CADD)/Closure Report (CR) has been prepared for Corrective Action Unit (CAU) 529, Area 25 Contaminated Materials, Nevada Test Site (NTS), Nevada, in accordance with the ''Federal Facility Agreement and Consent Order'' (FFACO) that was agreed to by the State of Nevada, U.S. Department of Energy (DOE), and the U.S. Department of Defense (FFACO, 1996). The NTS is approximately 65 miles (mi) northwest of Las Vegas, Nevada (Figure 1-1). Corrective Action Site (CAS) 25-23-17, Contaminated Wash, is the only CAS in CAU 529 and is located in Area 25 of the NTS, in Nye County, Nevada (Figure 1-2). Corrective Action Site 25-23-17, Contaminated Wash, was divided into nine parcels because of the large area impacted by past operations and the complexity of the source areas. The CAS was subdivided into separate parcels based on separate and distinct releases as determined and approved in the Data Quality Objectives (DQO) process and Corrective Action Investigation Plan (CAIP). Table 1-1 summarizes the suspected sources for the nine parcels. Corrective Action Site 25-23-17 is comprised of the following nine parcels: (1) Parcel A, Kiwi Transient Nuclear Test (TNT) 16,000-foot (ft) Arc Area (Kiwi TNT); (2) Parcel B, Phoebus 1A Test 8,000-ft Arc Area (Phoebus); (3) Parcel C, Topopah Wash at Test Cell C (TCC); (4) Parcel D, Buried Contaminated Soil Area (BCSA) l; (5) Parcel E, BCSA 2; (6) Parcel F, Borrow Pit Burial Site (BPBS); (7) Parcel G, Drain/Outfall Discharges; (8) Parcel H, Contaminated Soil Storage Area (CSSA); and (9) Parcel J, Main Stream/Drainage Channels.

Faktor-Faktor yang Menyebabkan Wajib Pajak Melakukan Tax Offenses, Tax Fraud, dan Tax Evasion (Studi Empiris di KPP Pratama Medan-Polonia)

OpenAIRE

Amalia, Gita

2016-01-01

This research aims to analyze the influence of tax fairness, tax compliance, tax knowledge, tax system, and discrimination against taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion. This research was conducted at the tax service office Pratama MedanPolonia, with a sampling technique is convenience sampling and distributing the questionnaires until fifty questionnaires. All of the questionnaires given to the taxpayer who listed on tax service office Pratama Meda...

Tax policy to combat global warming: On designing a carbon tax

International Nuclear Information System (INIS)

Poterba, J.

1991-01-01

This chapter is divided into five sections. The first describes the basic structure of the carbon tax, focusing on the policies already in place in Europe as well as proposed taxes for the US. The second section considers the distributional burden of carbon taxes across income groups. The third section examines the production and consumption distortions from a carbon tax, using a simple partial-equilibrium model of the energy market. These estimates do not correspond to the net efficiency cost of carbon taxes because they neglect the reduction in negative externalities associated with these taxes, but they indicate the cost that must be balanced against potential efficiency gains from the externality channel. The fourth section discusses the short- and long-run macroeconomic effects of adopting a carbon tax, drawing on previous empirical studies of the relationship between tax rates and real output growth. A central issue in this regard is the disposition of carbon tax revenues. The fifth section considers several design issues relating to carbon taxes, such as harmonization with other greenhouse taxes and the difficulty of taxing fossil-fuel use in imported intermediate goods. There is a brief concluding section that discusses broader issues of policy design

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.

Tax tips for forest landowners for the 2008 tax year

Science.gov (United States)

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

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

Groupwise connectivity-based parcellation of the whole human cortical surface using watershed-driven dimension reduction.

Science.gov (United States)

Lefranc, Sandrine; Roca, Pauline; Perrot, Matthieu; Poupon, Cyril; Le Bihan, Denis; Mangin, Jean-François; Rivière, Denis

2016-05-01

Segregating the human cortex into distinct areas based on structural connectivity criteria is of widespread interest in neuroscience. This paper presents a groupwise connectivity-based parcellation framework for the whole cortical surface using a new high quality diffusion dataset of 79 healthy subjects. Our approach performs gyrus by gyrus to parcellate the whole human cortex. The main originality of the method is to compress for each gyrus the connectivity profiles used for the clustering without any anatomical prior information. This step takes into account the interindividual cortical and connectivity variability. To this end, we consider intersubject high density connectivity areas extracted using a surface-based watershed algorithm. A wide validation study has led to a fully automatic pipeline which is robust to variations in data preprocessing (tracking type, cortical mesh characteristics and boundaries of initial gyri), data characteristics (including number of subjects), and the main algorithmic parameters. A remarkable reproducibility is achieved in parcellation results for the whole cortex, leading to clear and stable cortical patterns. This reproducibility has been tested across non-overlapping subgroups and the validation is presented mainly on the pre- and postcentral gyri. Copyright © 2016 The Authors. Published by Elsevier B.V. All rights reserved.

136 Tax Revenue, Stock Market and Economic Growth of Pakistan

Directory of Open Access Journals (Sweden)

Muhammad Irfan Javaid Attari

2014-10-01

Full Text Available The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cause the economic growth?” or “Does tax revenue cause the capital market?”. The results demonstrate that there is a bidirectional casualty between tax revenue and economic growth; and a unidirectional causality from capital market to tax revenue. The estimated result shows that growth of Pakistan economy is strongly contributed from the high collection of direct tax revenue and the development of financial market activity. The findings of this paper have important implications to current and potential investors in Pakistan economy to understand the economic condition of Pakistan and to assist them in making their investment decision.

Paying taxes in Euro area countries: issues behind tax morale

Directory of Open Access Journals (Sweden)

Virgilijus Rutkauskas

2016-10-01

Full Text Available This article investigates theoretical and practical aspects of tax morale in euro area countries. The attitude of households on tax payment – whether to pay taxes or not – is assessed quantitatively by employing dichotomous logit-probit regression analysis. Research is based on household level data received from World Values Survey and European Values Study. The results suggest that the main issues behind weak tax morale are corruption, disrespect to the country. Additionally tax morale is significantly affected by factors like age, gender, religiousness, gender, income and education. Article concludes on possible policy options in order to increase tax morale.

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

Directory of Open Access Journals (Sweden)

Ana Margarida Raposo

2013-09-01

Full Text Available Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies. This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies but also encompass multilateral measures (such as Tax Harmonization and the Request for Information.

Tax Expenditures in Croatia

Directory of Open Access Journals (Sweden)

Vjekoslav Bratić

2006-06-01

Full Text Available The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives. This paper considers all the items that constitute tax expenditures in Croatia, within the systems of the personal income tax, corporate income tax, and real estate transfer tax and value added tax. The objective of the article is to determine the real level of tax expenditures per form of tax in the 2001-2004 period. We hypothesised that the tax expenditures in the analysed forms of tax are both high and growing, which was ultimately borne out, for almost all the analysed items in the tax forms considered are growing.

Aggregate effects of reducing the motor fuels excise tax in the United States

International Nuclear Information System (INIS)

Uri, N.D.; Boyd, R.

1997-01-01

The analysis in this article examines the impact of reducing the excise tax on gasoline and diesel fuel on the U.S. economy. The analytical approach used consists of a computable general equilibrium model composed of 14 producing sectors, 14 consuming sectors, 6 household categories classified by income, and a government. The effects are examined of a 4.3 cents per gallon reduction in the excise tax on gasoline and diesel fuel on prices and quantities. The results suggest, for example, a decrease in the tax would result in higher output by the producing sectors (by about $2.86 billion), an expansion in the consumption of goods and services (by about $3.48 billion), and an increase in welfare (by about $3.59 billion). The government would realize a decrease in revenue of about $2.37 billion. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities

Does every US smoker bear the same cigarette tax?

Science.gov (United States)

Xu, Xin; Malarcher, Ann; O'Halloran, Alissa; Kruger, Judy

2014-10-01

To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. United States. A total of 16 542 adult current smokers aged 18 years or older. Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7-10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07-1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30-83 cents per pack for every $1 tax increase (pass-through rate of 0.30-0.83, P < 0.05). Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. Published 2014. This article is a U.S. Government work and is in the public domain in the USA.

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...

Tax Revenue, Stock Market and Economic Growth of Pakistan

OpenAIRE

Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

2014-01-01

The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cau...

To impose a tax on energy: why and how

International Nuclear Information System (INIS)

1993-01-01

This study inspects fiscal organization applicable to energy in certain countries of OECD and approaches following topics: the reasons for which energy is taxed, the question to know if actual organizations could be used to new aims, and the level of efficiency of taxes to reach other aims that providing fiscal receipts. The study begins by a comparison between five countries of OECD where fiscal regimes, the proportioning of different energies used and the burden of pollution are different: Germany, Australia, Denmark, United states and Japan. This work displays what kind of questions the governments have to answer when they want to make new taxes on energy to act against pollution and on energy consumption

An investigation on economic growth and tax: A case study of D8 countries from 1990 to 2009

Directory of Open Access Journals (Sweden)

Nahid Abedini Najafabadi

2012-10-01

Full Text Available Experiences of different countries with efficient tax systems have shown that the high share of tax resources than non-tax sources could prevent many unpleasant economical events. In other words, an efficient tax system could ensure economic system against many different risks. Tax is also a primary source for developing economy used by government. In this study, we investigate the relationship between economic growth and tax among D8 countries using panel data from 1990 to 2009. The results indicate growth domestic product is the most important factor and these governments could collect more tax as the economic figures improve. The results of our survey show that an increase of one percent on GDP will increase taxable income for about 0.0014119 percent. The tourism has more impact since an increase of one unit in tourism's income; taxable income will increase for about 10.26257 units. One the contrary to other variables, unemployment has a negative impact on taxable income.

Does every US smoker bear the same cigarette tax?

Science.gov (United States)

Xu, Xin; Malarcher, Ann; O’Halloran, Alissa; Kruger, Judy

2015-01-01

Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P tax, together with an additional premium of 7–10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07–1.10, P tax increase (pass-through rate of 0.30–0.83, P avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

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 ...

International capital tax evasion and the foreign tax credit puzzle

OpenAIRE

Kimberley A. Scharf

2001-01-01

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. The existence of international tax evasion possibilities could thus help rationalize a choice of tax credit in excess of a deduction-equivalent credit level. Our analysis shows that, in general the optimal credit will...

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

Science.gov (United States)

2010-04-01

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

26 CFR 1.511-4 - Minimum tax for tax preferences.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

Management of Tax Payments Under the Definitive Value Added Tax Regime

Directory of Open Access Journals (Sweden)

Jurušs Māris

2018-04-01

Full Text Available There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

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

Science.gov (United States)

2010-04-01

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

Mapping of Agricultural Crops from Single High-Resolution Multispectral Images—Data-Driven Smoothing vs. Parcel-Based Smoothing

Directory of Open Access Journals (Sweden)

Asli Ozdarici-Ok

2015-05-01

Full Text Available Mapping agricultural crops is an important application of remote sensing. However, in many cases it is based either on hyperspectral imagery or on multitemporal coverage, both of which are difficult to scale up to large-scale deployment at high spatial resolution. In the present paper, we evaluate the possibility of crop classification based on single images from very high-resolution (VHR satellite sensors. The main objective of this work is to expose performance difference between state-of-the-art parcel-based smoothing and purely data-driven conditional random field (CRF smoothing, which is yet unknown. To fulfill this objective, we perform extensive tests with four different classification methods (Support Vector Machines, Random Forest, Gaussian Mixtures, and Maximum Likelihood to compute the pixel-wise data term; and we also test two different definitions of the pairwise smoothness term. We have performed a detailed evaluation on different multispectral VHR images (Ikonos, QuickBird, Kompsat-2. The main finding of this study is that pairwise CRF smoothing comes close to the state-of-the-art parcel-based method that requires parcel boundaries (average difference ≈ 2.5%. Our results indicate that a single multispectral (R, G, B, NIR image is enough to reach satisfactory classification accuracy for six crop classes (corn, pasture, rice, sugar beet, wheat, and tomato in Mediterranean climate. Overall, it appears that crop mapping using only one-shot VHR imagery taken at the right time may be a viable alternative, especially since high-resolution multitemporal or hyperspectral coverage as well as parcel boundaries are in practice often not available.

Tax Rate and Tax Base Competition for Foreign Direct Investment

OpenAIRE

Peter Egger; Horst Raff

2011-01-01

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and mark...

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

OpenAIRE

Amberger, Harald; Eberhartinger, Eva; Kasper, Helmut

2016-01-01

Contrary to standard economic theory, recent empirical findings suggest that firms do not always engage in economically optimal tax planning. We conduct a laboratory experiment and find robust evidence that decision biases offer a behavioral explanation for suboptimal tax planning. When facing time pressure in an intra-group cross-border financing decision, subjects apply heuristics based on the salience of statutory tax rates. This stirs decision makers to underestimate the effects of tax-ba...

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.

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…

Introduction to Ecological Landscaping: A Holistic Description and Framework to Guide the Study and Management of Urban Landscape Parcels

Directory of Open Access Journals (Sweden)

Parwinder Grewal

2008-01-01

Full Text Available Urbanized ecosystems and urban human populations are expanding around the world causing many negative environmental effects. A challenge for achieving sustainable urban social-ecological systems is understanding how urbanized landscapes can be designed and managed to minimize negative outcomes. To this end, an interdisciplinary Ecological Landscaping conference was organized to examine the interacting sociocultural and ecological causes and consequences of landscaping practices and products. This special issue of Cities and the Environment contains a diverse set of articles arising from that conference. In this introductory paper, we describe the meaning of ecological landscaping and a new conceptual framework that helps organize the topic’s complex issues. The essence of ecological landscaping is a holistic systems-thinking perspective for understanding the interrelationships among physical-ecological and sociocultural variables that give rise to the patterns and processes of biodiversity, abiotic conditions, and ecosystem processes within and among individually-managed urban landscape parcels. This perspective suggests that 1 variables not considered part of traditional landscaping and 2 the effects of landscaping within an individual parcel on variables outside of it must both be considered when making design and management decisions about a parcel. To illustrate how these points help create a more holistic, ecological approach to landscaping, a traditional ecosystem model is used to create a framework for discussing how sociocultural and physical-ecological inputs to a landscape parcel affect its characteristics and outputs. As exemplified by papers in this issue, an integrated sociocultural-ecological approach to the study of urban landscaping practices and products is needed to 1 understand why and how humans design and mange urban landscape parcels, 2 describe how the combined characteristics and outputs of many parcels give rise to the

Efficiency of road tax in the tax system of the Czech Republic

Directory of Open Access Journals (Sweden)

Břetislav Andrlík

2012-01-01

Full Text Available The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies employees of local tax authorities in separate groups and assigns each group a specific number of employees for each reference road tax using the conversion factors. Then it defines the total expenditure of local tax authorities using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of road tax receipts. It can be said from obtained results that direct administrative costs of road taxes are higher, especially if the Ministry of Finance (2004 states that the average direct administrative costs of the tax system in the Czech Republic reach about 2 %. The results achieved in individual surveyed years are for road tax in relation to the reported average value of direct administrative costs of the tax system in the Czech Republic, increased on average by about 1.96 percentage point. Finally, the results of measurements indicating the proposed amendment are discussed.

Tax Rates, Tax Evasion, and Growth in a Multi-period Economy

OpenAIRE

Jordi Caballé; Judith Panadés

2007-01-01

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Both taxes and fines determine individual saving and the rate of capital accumulation. We show that, if the penalty imposed on tax evaders is proportional to the amount of evaded taxes, then the growth rate is decreasing in the tax rate. However, th...

Tax Policy Design and the Role of a Tax-Free Threshold

OpenAIRE

John Creedy; Nicolas Hérault; Guyonne Kalb

2008-01-01

This paper examines the role of the tax-free income tax threshold in a complex tax and transfer system consisting of a range of taxes and benefits, each with their own taper rates and thresholds. Considering a range of tax and benefit systems, particularly those having benefit taper rates whereby some benefits are received by income groups other than those at the bottom of the distribution, it is suggested that a tax-free threshold is not a necessary requirement to achieve redistribution. A p...

Automatic structural parcellation of mouse brain MRI using multi-atlas label fusion.

Directory of Open Access Journals (Sweden)

Da Ma

Full Text Available Multi-atlas segmentation propagation has evolved quickly in recent years, becoming a state-of-the-art methodology for automatic parcellation of structural images. However, few studies have applied these methods to preclinical research. In this study, we present a fully automatic framework for mouse brain MRI structural parcellation using multi-atlas segmentation propagation. The framework adopts the similarity and truth estimation for propagated segmentations (STEPS algorithm, which utilises a locally normalised cross correlation similarity metric for atlas selection and an extended simultaneous truth and performance level estimation (STAPLE framework for multi-label fusion. The segmentation accuracy of the multi-atlas framework was evaluated using publicly available mouse brain atlas databases with pre-segmented manually labelled anatomical structures as the gold standard, and optimised parameters were obtained for the STEPS algorithm in the label fusion to achieve the best segmentation accuracy. We showed that our multi-atlas framework resulted in significantly higher segmentation accuracy compared to single-atlas based segmentation, as well as to the original STAPLE framework.

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

NARCIS (Netherlands)

S. Kohlhase (Saskia)

2016-01-01

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

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......As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of ouseholds rather than......-tariff reform in countries at different levels of economic development. The paper clarifies the reasons for, and lends support to, the criticism by Stiglitz (2003) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to replace border taxes....

Tax tips for forest landowners for the 2009 tax year

Science.gov (United States)

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

The role of offshore tax havens in the international tax system

OpenAIRE

Jules Hendriksen

2016-01-01

The purpose of this paper is to provide a clear and critical overview of the function and role of offshore tax havens in the current tax system. The paper uses a deductive approach and starts from a basic level to gradually work up to deeper insights on the topic. These have been formed by the examination of literature written on tax havens and through research on tax data. On the basis of this research it is argued that offshore tax havens play a contradictory role in the international tax s...

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...... 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...

Quantifying geocode location error using GIS methods

Directory of Open Access Journals (Sweden)

Gardner Bennett R

2007-04-01

Full Text Available Abstract Background The Metropolitan Atlanta Congenital Defects Program (MACDP collects maternal address information at the time of delivery for infants and fetuses with birth defects. These addresses have been geocoded by two independent agencies: (1 the Georgia Division of Public Health Office of Health Information and Policy (OHIP and (2 a commercial vendor. Geographic information system (GIS methods were used to quantify uncertainty in the two sets of geocodes using orthoimagery and tax parcel datasets. Methods We sampled 599 infants and fetuses with birth defects delivered during 1994–2002 with maternal residence in either Fulton or Gwinnett County. Tax parcel datasets were obtained from the tax assessor's offices of Fulton and Gwinnett County. High-resolution orthoimagery for these counties was acquired from the U.S. Geological Survey. For each of the 599 addresses we attempted to locate the tax parcel corresponding to the maternal address. If the tax parcel was identified the distance and the angle between the geocode and the residence were calculated. We used simulated data to characterize the impact of geocode location error. In each county 5,000 geocodes were generated and assigned their corresponding Census 2000 tract. Each geocode was then displaced at a random angle by a random distance drawn from the distribution of observed geocode location errors. The census tract of the displaced geocode was determined. We repeated this process 5,000 times and report the percentage of geocodes that resolved into incorrect census tracts. Results Median location error was less than 100 meters for both OHIP and commercial vendor geocodes; the distribution of angles appeared uniform. Median location error was approximately 35% larger in Gwinnett (a suburban county relative to Fulton (a county with urban and suburban areas. Location error occasionally caused the simulated geocodes to be displaced into incorrect census tracts; the median percentage

Taxing energy

International Nuclear Information System (INIS)

Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed

Taxation of United States general aviation

Science.gov (United States)

Sobieralski, Joseph Bernard

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

Capital Market Effects of Taxes and Corporate Tax Avoidance

OpenAIRE

Tassius, Alexander

2016-01-01

This thesis consists of four essays: The first essay entitled “Tax Effects on Asset Pricing – New Evidence from Tax Reform Announcements in Germany”, co-authored with Michael Overesch, Chair of Business Taxation at the University of Cologne, not only presents price effects for German shares given rumors about lowering the German corporate tax rate but also shows price effects for bonds following a substantial cut in the German personal interest tax rate. The second essay “Capital Inco...

Pollution tax heuristics: An empirical study of willingness to pay higher gasoline taxes

International Nuclear Information System (INIS)

Hsu, S.-L.; Walters, Joshua; Purgas, Anthony

2008-01-01

Economists widely agree that in concept, pollution taxes are the most cost-effective means of reducing pollution. With the advent of monitoring and enforcement technologies, the case for pollution taxation is generally getting stronger on the merits. Despite widespread agreement among economists, however, pollution taxes remain unpopular, especially in North America. Some oppose pollution taxes because of a suspicion that government would misspend the tax proceeds, while others oppose pollution taxes because they would impose economic hardships upon certain individuals, groups, or industries. And there is no pollution tax more pathologically hated as the gasoline tax. This is unfortunate from an economic perspective, as a gasoline tax is easy to implement, and is a reasonable Pigouvian tax, scaling proportionately with the harms of consumption. Surprisingly, there is a dearth of theory explaining this cleave between economists and virtually everybody else. Drawing on behavioralist literatures, this paper introduces several theories as to why people and governments so vehemently oppose pollution taxes. Using the example of gasoline taxes, we provide some empirical evidence for these theories. We also show that 'revenue recycling,' the use of tax proceeds to reduce other taxes, is an effective means of reducing opposition to gasoline taxes

Energy taxes, resource taxes and quantity rationing for climate protection

Energy Technology Data Exchange (ETDEWEB)

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

2010-11-15

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

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

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…

Work performance and tax compliance in flat and progressive tax systems

NARCIS (Netherlands)

Pantya, Jozsef; Kovacs, Judit; Kogler, C.; Kirchler, Erich

2016-01-01

Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system

The Analysis of Corporate Tax and Personal Income Tax in European Countries

Directory of Open Access Journals (Sweden)

Telnova Hanna V.

2017-06-01

Full Text Available The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development. The existence of the open financial market under conditions of globalization leaves its imprint on forming the vectors of development of the tax systems in the countries. Thus, the optimal corporate taxation creates a competitive and investment-attractive climate, facilitates encouraging foreign investments and locating economic activities. The study made it possible to establish the absence of a direct link between the tax rates and economic growth. At the same time, a linear relationship between the tax rates and the tax burden is revealed. On the basis of the presented mathematical expression, it can be concluded that an increase in the personal income tax causes an increase in the tax burden, and an increase in the corporate tax — its reduction. The cluster analysis of the corporate tax and the personal income tax in European countries allowed to justify the determinants of successful economic development presenting the formation of the vector of the tax policy in the aspect of moderate taxation of individuals and the need for low taxation of corporate profits.

The progressive tax

OpenAIRE

Estrada, Fernando

2010-01-01

This article describes the argumentative structure of Hayek on the relationship between power to tax and the progressive tax. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3; The Political Order of Free People, 1979) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system...

Enacting tobacco taxes by direct popular vote in the United States: lessons from 20 years of experience.

Science.gov (United States)

Lum, K L; Barnes, R L; Glantz, S A

2009-10-01

Tobacco tax increases reduce tobacco use, can provide funds for tobacco prevention and enjoy broad public support. Because of tobacco industry influence in legislatures, US public health advocates have shifted the venue for tobacco tax policymaking to direct popular vote 22 times since 1988. We combined case studies of individual state campaigns with tobacco industry documents to identify strategies related to outcome. The tobacco industry developed a voter segmentation model to determine which tobacco tax increases it could defeat. Two industry arguments arising from this model often were raised in losing campaigns-the tax increase did not dedicate enough to tobacco control and hospitals and health maintenance organisations would profit. The industry effectively influenced early voters. Success was associated with building a strong base of public support before the campaign, dedicating sufficient funds to tobacco control, avoiding proposals largely devoted to financing hospitals and other medical service providers, effectively engaging grassroots and framing the campaign with clear justifications for cigarette tax increases. Tobacco tax ballot measures commonly allocated substantial funds to medical services; tobacco companies are becoming more successful in making this use of funds an issue. Proponents' campaigns should be timed to account for the trend to voting well before election day. Ballot measures to increase tobacco taxes with a substantial fraction of the money devoted to tobacco control activities will probably fare better than ones that give priority to funding medical services.

A tax proposal for a cash flow corporate tax

OpenAIRE

Lourdes Jerez Barroso; Joaquín Texeira Quirós

2013-01-01

Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the...

Local tax interaction with multiple tax instruments: evidence from Flemish municipalities

OpenAIRE

S. VAN PARYS; B. MERLEVEDE; T. VERBEKE

2010-01-01

We investigate the long run result of strategic interaction among local jurisdictions using multiple tax instruments. Most studies about local policy interaction only consider a single policy instrument. With multiple tax instruments, however, tax interaction is more complex. We construct a simple theoretical framework based on a basic spillover model, with two tax rates and immobile resources. We show that the signs of within and cross tax interaction crucially depend on the extent to which ...

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

Science.gov (United States)

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

2012-01-01

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

The financial lease after the tax reform in the Slovak republic

Directory of Open Access Journals (Sweden)

Ján Derco

2005-12-01

Full Text Available The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit, but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e. ZDP. The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation.

THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION

Directory of Open Access Journals (Sweden)

Mihai-Bogdan Afrăsinei

2013-07-01

Full Text Available The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in tax havens are approximately between three and four billion Euros. The refusal to exchange information and the lack of transparency of many tax havens represent a barrier for tax authorities to control these transactions and facilitate the coverage of illegal activities. This has determined certain countries, among which Romania, to impose higher taxes on taxable income of non-residents who are residents in “uncooperative” jurisdictions. In this paper we have emphasized the issue of tax havens and we have presented their classification after the foreign contribution to the capital of Romanian companies. We have also listed the ones with which Romania has signed agreements for information exchange.

Environmental Baseline Survey Report for the Title Transfer of Land Parcel ED-4 at the East Tennessee Technology Park, Oak Ridge, Tennessee

Energy Technology Data Exchange (ETDEWEB)

SAIC

2008-05-01

This environmental baseline survey (EBS) report documents the baseline environmental conditions of a land parcel referred to as 'ED-4' (ED-4) at the U. S. Department of Energy's (DOE's) East Tennessee Technology Park (ETTP). DOE is proposing to transfer the title of this land to the Heritage Center, LLC. Parcel ED-4 is a land parcel that consists of two noncontiguous areas comprising a total of approximately 18 acres located east of the ETTP. The western tract of ED-4 encompasses approximately 8.5 acres in the northeastern quadrant of the intersection of Boulevard Road and Highway 58. The eastern tract encompasses an area of approximately 9.5 acres in the northwestern quadrant of the intersection of Blair Road and Highway 58 (the Oak Ridge Turnpike). Aerial photographs and site maps from throughout the history of the ETTP, going back to its initial development in the 1940s as the Oak Ridge Gaseous Diffusion Plant (ORGDP), indicate that this area has been undeveloped woodland with the exception of three support facilities for workers constructing the ORGDP since federal acquisition in 1943. These three support facilities, which were located in the western tract of ED-4, included a recreation hall, the Town Hall Camp Operations Building, and the Property Warehouse. A railroad spur also formerly occupied a portion of Parcel ED-4. These former facilities only occupied approximately 5 percent of the total area of Parcel ED-4. This report provides supporting information for the transfer of this government-owned property at ETTP to a non-federal entity. This EBS is based upon the requirements of Sect. 120(h) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA). In order to support a Clean Parcel Determination (CPD) in accordance with CERCLA Sect. 120(h)(4)(d), groundwater and sediment samples were collected within, and adjacent to, the Parcel ED-4 study area. The potential for DOE to make a CPD for ED-4 is

The dynamics of tax havens: An analysis from an international and domestic perspective

OpenAIRE

Kolade, Deborah

2017-01-01

2017 dissertation for Master of Law in International Business Law. Selected by academic staff as a good example of a masters level dissertation. Since the occurrence of history’s biggest data leak known as Panama Papers, more\\ud focus has been placed upon offshore dealings and tax havens. With no clear\\ud definition on what tax haven is, this research will be exploring the usage of tax\\ud haven internationally whilst paying particular attention to the United Kingdom,\\ud it’s perspectives and ...

Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

OpenAIRE

Ira N. Gang; Arindam Das-Gupta

1998-01-01

This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

Estimation of tax evasion and the effectiveness of tax collection for Thailand

OpenAIRE

Janbunjong, Pichit

2009-01-01

ABSTRACT Low tax revenue is an acute problem for the Thai Government, one which causes a lack of funds for much needed economic and social development. The cause of the low tax revenue is ineffective tax administration. Thus the purpose of this research was to measure the tax effectiveness in Thailand. The review presents the popular Tanzi’s monetary approach for estimating the level of tax evasion and it has resulted in the hypothesis that tax evasion generally increases ...

Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania

OpenAIRE

Fjeldstad, Odd-Helge; Ngowi, Prosper; Rakner, Lise

2015-01-01

Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and other lobbying groups join in alliance with multinational companies to get tax exemptions even though they admit that tax incentives are not of major importance for their decision to invest or not.A high occurrence of tax exemptions reduces the tax base, creates room for bri...

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

Science.gov (United States)

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

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

Science.gov (United States)

2010-04-01

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

Tax Amnesty (in Russian)

OpenAIRE

Kateryna Bornukova; Dzmitry Kruk; Gleb Shymanovich; Yuri Tserlukevich

2014-01-01

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

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....

Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.

Science.gov (United States)

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

2012-04-01

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families.

Refundable Tax Credits

OpenAIRE

Congressional Budget Office

2013-01-01

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

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.

Income responses to tax changes : evidence from the Norwegian tax reform

OpenAIRE

Thoresen, Thor Olav; Aarbu, Karl Ove

1999-01-01

Several studies, conducted on U.S. data, have found rather strong income responses to changes in marginal tax rates, when treating tax reforms as "natural experiments" and applying the differences-of-differences estimator on individual income data. The Norwegian tax reform of 1992 implied substantial increases in the net-of-tax rate (1 minus the change in the marginal tax rate) for high-income earners, and this paper provides measures of the elasticity of taxable income with respect to these ...

Overview of Major Issues of Tax Treaties Law in Kosovo

Directory of Open Access Journals (Sweden)

Bedri Peci

2015-06-01

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

Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana

Directory of Open Access Journals (Sweden)

John Adu Kwame

2013-12-01

Full Text Available As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Regional Collection Agencies (RCA namely; the Internal Revenue Service (IRS, Customs Excise and Preventive service (CEPS and the Value Added Tax (VAT Services into the Ghana Revenue Authority (GRA. This research aims to find out whether Ghana’s tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income tax, company tax, value added tax (VAT, import duties and self employed tax collection. To that end, questionnaires, interviews, observation and the Ministry of Finance and Economic Planning’s (MoFEP data on tax revenues were analyzed to establish whether there has been some level of efficiency in the mobilization of these taxes. From the field observation, it was discovered that many taxpayers in Ghana are not being issued receipts which could ensure proper accounting. Surprisingly, tax collectors from the RCAs were aware of this but refuse to act. Even though most of the taxes were not being collected, analysis of data from MoFEP showed an increase in revenue collection in the last four years and this has been attributed to the tax administration integration. The effect of tax evasion on the Ghanaian economy has also been thoroughly discussed

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.

26 CFR 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations.

Science.gov (United States)

2010-04-01

... foreign tax credit limitations. 1.904(i)-1 Section 1.904(i)-1 Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations... applying the foreign tax credit provisions of section 59(a), sections 901 through 908, and section 960, the...

Tax Competition and Double Tax Treaties with Mergers and Acquisitions

OpenAIRE

Siggelkow, Benjamin Florian

2013-01-01

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

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

OpenAIRE

Éva ERDÕS

2011-01-01

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

Parcels v0.9: prototyping a Lagrangian ocean analysis framework for the petascale age

Science.gov (United States)

Lange, Michael; van Sebille, Erik

2017-11-01

As ocean general circulation models (OGCMs) move into the petascale age, where the output of single simulations exceeds petabytes of storage space, tools to analyse the output of these models will need to scale up too. Lagrangian ocean analysis, where virtual particles are tracked through hydrodynamic fields, is an increasingly popular way to analyse OGCM output, by mapping pathways and connectivity of biotic and abiotic particulates. However, the current software stack of Lagrangian ocean analysis codes is not dynamic enough to cope with the increasing complexity, scale and need for customization of use-cases. Furthermore, most community codes are developed for stand-alone use, making it a nontrivial task to integrate virtual particles at runtime of the OGCM. Here, we introduce the new Parcels code, which was designed from the ground up to be sufficiently scalable to cope with petascale computing. We highlight its API design that combines flexibility and customization with the ability to optimize for HPC workflows, following the paradigm of domain-specific languages. Parcels is primarily written in Python, utilizing the wide range of tools available in the scientific Python ecosystem, while generating low-level C code and using just-in-time compilation for performance-critical computation. We show a worked-out example of its API, and validate the accuracy of the code against seven idealized test cases. This version 0.9 of Parcels is focused on laying out the API, with future work concentrating on support for curvilinear grids, optimization, efficiency and at-runtime coupling with OGCMs.

Parcels v0.9: prototyping a Lagrangian ocean analysis framework for the petascale age

Directory of Open Access Journals (Sweden)

M. Lange

2017-11-01

Full Text Available As ocean general circulation models (OGCMs move into the petascale age, where the output of single simulations exceeds petabytes of storage space, tools to analyse the output of these models will need to scale up too. Lagrangian ocean analysis, where virtual particles are tracked through hydrodynamic fields, is an increasingly popular way to analyse OGCM output, by mapping pathways and connectivity of biotic and abiotic particulates. However, the current software stack of Lagrangian ocean analysis codes is not dynamic enough to cope with the increasing complexity, scale and need for customization of use-cases. Furthermore, most community codes are developed for stand-alone use, making it a nontrivial task to integrate virtual particles at runtime of the OGCM. Here, we introduce the new Parcels code, which was designed from the ground up to be sufficiently scalable to cope with petascale computing. We highlight its API design that combines flexibility and customization with the ability to optimize for HPC workflows, following the paradigm of domain-specific languages. Parcels is primarily written in Python, utilizing the wide range of tools available in the scientific Python ecosystem, while generating low-level C code and using just-in-time compilation for performance-critical computation. We show a worked-out example of its API, and validate the accuracy of the code against seven idealized test cases. This version 0.9 of Parcels is focused on laying out the API, with future work concentrating on support for curvilinear grids, optimization, efficiency and at-runtime coupling with OGCMs.

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?

OpenAIRE

Philipp Doerrenberg; Denvil Duncan; Clemens Fuest; Andreas Peichl

2012-01-01

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is less costly. Based on unique cross-country micro data and an IV approach to rule out reverse causality, we find empirical support fo...

Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code

OpenAIRE

Tarsitano, Alberto

2014-01-01

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule st...

Businessmen´s tax evasions

OpenAIRE

Karásková, Veronika

2011-01-01

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

Use of the Tax Prism Method When Forming Tax Part of the Budget

Directory of Open Access Journals (Sweden)

Verovska Ludmila

2017-06-01

Full Text Available The tax prism method is developed for the assessment of tax part of the budget as well as for forecasting the influence of tax optimisation on it. There are certain trends in global practice. Developing and transition economies are characterised by low tax burden. Economically developed countries with a high level of social security of population are characterised by high tax burden. The analytical and graphic-analytical research for the purpose of determination of optimum size of the taxation using the tax prism has been conducted. In addition to the concept of ‘tax prism’, concepts such as static and dynamic tax prisms have been introduced, allowing to consider changes in the part of the budget of interest in connection with a possibility of taxation subjects to reduce the size of a tax burden by various methods of tax optimisation, and also to consider the influence of other factors on it. The use of this approach helps effectively to enhance the tax legislation by modelling high-quality and quantitative consequences of one or another changes and innovations.

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...

The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda

Directory of Open Access Journals (Sweden)

Duanjie Chen

2015-02-01

Full Text Available Canada is losing its edge in the competition for global capital. After a decade of remarkable progress in reducing the tax burden on business investment — moving from one of the least tax-competitive jurisdictions among its industrialized peers in 2000, to ranking in the middle of the pack by 2011 — Canada has slipped by largely standing still. As other countries in our peer group have continued to reform their business-tax regimes, they have surpassed Canada, which has slid from having the 19th-highest tax burden on investments by medium-sized and large corporations in 2012, to the 14th-highest among 34 OECD countries in 2014. Even more worrying is that Canada’s political currents are running the wrong way, with a few provinces having increased taxes on capital in recent years and a number of politicians today floating the possibility of even higher business taxes to help address budgetary strains. But the right approach to raising tax revenue and improving the economy is quite the opposite: lowering rates and broadening the tax base by making Canadian jurisdictions even more attractive to corporate investment. An important step towards that would be for federal and provincial governments to reduce targeted tax assistance and to level the tax field for all industries and sizes of businesses, ending the preferential treatment of favoured industries and small enterprises. In addition, those provinces that have yet to harmonize their sales tax with the federal GST should do so, or at least consider adopting a quasi-refund system that would relieve the provincial sales tax on capital inputs. Alberta, with no sales tax, could become more competitive by adopting an HST and using the proceeds to reduce personal and corporate taxes. Finally, Canada would do much better to mandate a uniform corporate tax rate, with an 11 per cent federal rate and a nine per cent average provincial rate. This would encourage capital investment and attract corporate

An analysis of the proposed Btu tax on the US economy

International Nuclear Information System (INIS)

Boyd, R.

1993-01-01

This paper examines the impact of a Btu tax on energy on the United States economy. The analytical approach used in the analysis consisted of a general equilibrium model composed of fourteen producing sectors, fourteen consuming sectors, six household categories classified by income and a government. The effects of imposing a tax on natural gas, coal, and nuclear power of 25.7 cents per million Btu and a tax on refined petroleum products of 59.9 cents per million Btu on prices and quantities are examined. When subjected to a sensitivity analysis, the results are reasonably robust with regard to the assumption of the values of the substitution elasticities. (author)

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.

Environmental taxes 1991 - 2001 (2002)

International Nuclear Information System (INIS)

Anon.

2002-01-01

The statistics presents statements of environmental taxes for the period 1991-2001 (and budget figure for 2002). Environmental taxes are a concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 62,2 billions DDK in 2001 - a little more than a doubling. The environmental taxes' part of the total taxes' part og the total taxes has increased from 7,5% in 1991 to 9,4% in 2001. In 2001 the energy taxes are 57%, the transportation taxes 36% and the pollution and resource taxes 7% of the environmental taxes. (LN)

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

Directory of Open Access Journals (Sweden)

Emmiryzan Wasrinil Said

2017-09-01

Full Text Available Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty (‘tax amnesty policy’ is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair and because it favors the perpetrators of tax evasion. In particular, the tax amnesty law offered special treatment to taxpayers who participated in the program, such as no checking of the source of funds, no checking of the financial statements reported by law enforcers, protection from punishment on the financial reports provided to the Director General of Taxation, and the requirement to pay only a small penalty. Tax amnesty programs also provide the potential for money laundering. This is certainly the case in Indonesia. In addition, tax amnesty programs weaken law enforcement in Indonesia; in particular, in the areas of corruption and money laundering. This is because law enforcement officers cannot investigate the perpetrators of white-collar crime that benefit from the tax amnesty program. Under the terms of the tax amnesty program, the financial data is not accessible by them.

Distributional consequences of environmental taxes

International Nuclear Information System (INIS)

Klinge Jacobsen, H.; Birr-Pedersen, K.; Wier, M.

2001-11-01

Environmental taxes imposed on households have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today, although many are considering shifting the tax burden towards the consumption that is harming the environment. The total tax burden imposed on households in Denmark in the form of taxes on energy use of all kinds, water consumption and waste production, etc., is considerable. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use, pesticides, etc. The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts amongst income groups which have not been considered part of the tax policy. The taxes are compared with respect to distributional impact. Do the effects of the different taxes vary to such an extent that this should be considered when designing tax policies? The hypothesis is that some environmental taxes associated with luxury income are less regressive than the average environmental tax. The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO 2 . The distributional impacts are illustrated using household consumption survey data and data covering household expenditures on energy. The energy taxes and the more recently introduced green taxes are compared. The project is combining the direct and the indirect effect of taxes. The direct effect considers the taxes imposed directly on

As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes

OpenAIRE

Florian Heider; Alexander Ljungqvist

2012-01-01

We use a natural experiment in the form of 121 staggered changes in corporate income tax rates across U.S. states to show that tax considerations are a first-order determinant of firms' capital structure choices. Over the period 1990-2011, firms increase long-term leverage by 104 basis points on average (or $32.5 million in extra debt) in response to an average tax increase of 131 basis points. Contrary to static trade-off theory, the tax sensitivity of leverage is asymmetric: firms do not re...

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...

48 CFR 29.305 - State and local tax exemptions.

Science.gov (United States)

2010-10-01

... invoices, or similar documents that identify an agency or instrumentality of the United States as the buyer. (3) A U.S. Tax Exemption Form (SF 1094). (4) A State or local form indicating that the supplies or...

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....

Oil sands tax expenditures

International Nuclear Information System (INIS)

Ketchum, K; Lavigne, R.; Plummer, R.

2001-01-01

The oil sands are a strategic Canadian resource for which federal and provincial governments provide financial incentives to develop and exploit. This report describes the Oil Sands Tax Expenditure Model (OSTEM) developed to estimate the size of the federal income tax expenditure attributed to the oil sands industry. Tax expenditures are tax concessions which are used as alternatives to direct government spending for achieving government policy objectives. The OSTEM was developed within the business Income Tax Division of Canada's Department of Finance. Data inputs for the model were obtained from oil sands developers and Natural Resources Canada. OSTEM calculates annual revenues, royalties and federal taxes at project levels using project-level projections of capital investment, operating expenses and production. OSTEM calculates tax expenditures by comparing taxes paid under different tax regimes. The model also estimates the foregone revenue as a percentage of capital investment. Total tax expenditures associated with investment in the oil sands are projected to total $820 million for the period from 1986 to 2030, representing 4.6 per cent of the total investment. 10 refs., 2 tabs., 7 figs

Progressive Taxation and Tax Morale

OpenAIRE

Philipp Doerrenberg; Andreas Peichl

2010-01-01

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

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

OpenAIRE

Braun, Julia; Weichenrieder, Alfons

2015-01-01

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

Environmental taxes 1991 - 2000 (2001)

International Nuclear Information System (INIS)

Anon.

2001-01-01

The statistics presents statements of environmental taxes for the period 1991-2000 (and budget figure for 2001). Environmental taxes is a collective concept for pollution, energy, transportation and resource related taxes. Income of the government from environmental taxes have increased from 30,0 billions DDK in 1991 to 60,6 billions DDK in 2000 - a little more than a doubling. The environmental taxes' part of the total taxes has increased from 7,5% in 1991 to 9,7% in 2000. In 2000 the energy taxes are 55%, the transportation taxes 38% and the pollution and resource taxes 7% of the environmental taxes. (EHS)

KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY

Directory of Open Access Journals (Sweden)

Nichita Ramona-Anca

2015-07-01

Full Text Available Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance determinants outside the economic spectrum (i.e., tax rate, audit rate, penalty rate, income. Consequently, a manifold of variables from psychology (attitudes, norms, perceptions, sociology (education, gender or political science (fiscal policy, tax law complexity, voting were taken into account as determinants of taxpayers’ decisions. In addition, behavioral models like the Australian Taxation Office compliance model, New Zealand Inland Revenue compliance model or the “slippery slope” framework have incorporated such variables. Recent empirical developments have indicated that tax literacy can be counted as a significant determinant of tax compliance. Forasmuch compliance strategies exclusively grounded on coercion are rather costly (high monitoring outlays, large staff employed in the monitoring process, etc., generally yield short-term outcomes and may attract the resistance of otherwise honest taxpayers, authorities worldwide have begun searching for the adequate combination between cooperation and coercion, in which the emphasis on the former should prevail. State budgets are better off when authorities enact compliance strategies extensively built on cooperation, for they generate long-term results, require fewer outlays and secure the support of most honest taxpayers. The current paper draws on the effects of tax literacy (i.e., the level of tax knowledge on taxpayers’ behavior, highlighting miscellaneous strategies employed by national tax authorities around the world. As a general trend, increasing tax literacy among very young and soon-to-be taxpayers is preferred by several tax authorities, because potential contributors have to be accustomed to the requirements of tax systems before

Method of accounting and approaches to tax optimization of income tax of entities

Directory of Open Access Journals (Sweden)

V.V. Sokolovska

2016-12-01

Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

Tax reliefs in legal entities' capital gains tax

OpenAIRE

Dimitrijević, Marko

2013-01-01

Reducing a national corporate tax rate and introducing numerous/ ample tax reliefs may have adverse effects on a country's reputation as it is perceived as being susceptible to unfair tax competition practices and prone to allowing the subsidiaries of foreign companies to enter the national market at any cost (even at the expense of preserving its natural assets). For this reason, it is essential to find the right balance between the need to attract foreign capital (on the one hand) and the p...

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Science.gov (United States)

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Environmental taxes in 2008

International Nuclear Information System (INIS)

2011-01-01

This report briefly presents and comments the amount of environmental taxes which have been collected in France in 2008. These taxes comprise energy taxes (nearly 68 per cent), transport taxes (nearly 28 per cent) and pollution and resource taxes (less than 5 per cent), and represent 2 per cent of the French GDP and 5 per cent of mandatory contributions. The share of environmental taxes is compared among the European Union countries. This shows that France is close to the average. It also appears that these taxes evolve slower than the GDP. An indicator is built up and commented: it relates the rate between energy taxes and the GDP on the one hand, and energy consumption on the other hand. This indicator displays a slow but significant decrease since the end of the last century

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.

Using natural beta emission for detecting concealed tobacco in parcels

International Nuclear Information System (INIS)

Myers, Jeremy; Hussein, Esam M.A.

2007-01-01

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 40 K. The combination of high beta activity and a low weight is a good indicator of the presence of these two contraband materials

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.

Tax and statement matters of the income tax for the year 2010

Directory of Open Access Journals (Sweden)

Busuioceanu, S.

2011-01-01

Full Text Available The numerous legislative changes that occur from one financial year to another are not always able to clarify points of divergence existent between establishing the tax profit and the accounting one. Thus, accountants are sometimes put in difficulty, regarding the obligation to present the accounts respecting the principle of a true and fair view and the desire to optimize the tax cost of their business. The fact is that in the absence of specific accounting rules, the tax normative is set as a practical normative. In the fiscal side, there are clear law provisions governing each type of tax which must be respected. The tax base is the tax result and taxation,, by imposing strict rules, is trying to balance the general tendency of the taxpayers to minimize the tax due.

Social Dimensions of Tax Evasion: Trust and Tax Morale in Contemporary Spain

Directory of Open Access Journals (Sweden)

Sandro Giachi

2014-01-01

Full Text Available This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fi scal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors ?such as trust? have an effect on the justifi cation of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain.

Legal issues of tax rates

OpenAIRE

Sadílek, Jiří

2010-01-01

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

In praise of tax havens: international tax planning and foreign direct investment

OpenAIRE

Hong, Qing; Smart, Michael

2007-01-01

The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating these factors in a simple general equilibrium model, we find that citizens of high-tax countries be...

2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads

Directory of Open Access Journals (Sweden)

Duanjie Chen

2013-11-01

Full Text Available Canada is losing its appeal as a destination for business investment. Its ability to compete against other countries for investment slipped considerably this year in our global tax competitiveness ranking, down six spots among OECD countries, and down 11 spots among the 90 countries. While many governments around the world responded to the fallout of the global recession by significantly reducing corporate tax rates, certain policy moves in Canada have us headed in the opposite direction. Canada is in danger of repelling business investment, which can only worsen current economic and fiscal challenges. Canada’s fading advantage is the result of recent anti-competitive provincial tax policies that increased the cost of investment. This includes, most notably, British Columbia’s decision to reverse the harmonization of its provincial sales tax with the federal GST, as well as recent corporate income tax rate hikes in B.C. and New Brunswick. When economic calamity strikes, and workers and their families feel the pain of lost jobs and lost wealth, politicians know they can score populist points by targeting the corporate sector. After all, corporations do not vote and they do not have a human face. News stories about major multinational corporations using tax-avoidance techniques to minimize their tax bills, only feed the populism, leaving voters believing that companies are getting away without paying a “fair share” of taxes. But when the corporate sector is targeted, it is not only supposedly wealthy capitalists who pay, but also employees, through lost wages and jobs, and working-class people who have a stake in companies through pension plans and mutual funds. On a larger scale, it is the economy that suffers. The same profit-maximizing imperative that leads companies to seek ways to reduce their tax liabilities also motivates firms to redirect investment to competing, lower-tax jurisdictions. Populist policies aimed at squeezing

Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan

Directory of Open Access Journals (Sweden)

Duanjie Chen

2010-05-01

Full Text Available In the past decade, Canada has undertaken extensive business tax reform, with sharply lower corporate income tax rates, better capital cost allowances, sales tax harmonization, and the virtual elimination of capital tax on non-financial businesses. Further changes are in store by 2012 that will put Canada in the middle of the pack of a broad group of 80 countries. Over the past several years, however, Canada has lost some standing. In 2005, it was the fourth-highest-taxed country, and by 2007 it had improved to thirteenth highest; by 2009, though, it had worsened to tenth highest. Still, in that year, taking into account the reforms that had taken place, Canada’s business tax structure was better than that of the United States. Canada’s tax competitiveness among the Group-of-7 major industrialized countries has also improved, but still lags that of most other members of the Organisation for Economic Cooperation and Development (OECD. Additional reductions of business taxes by 2013 — particularly sales tax harmonization in Ontario and British Columbia and planned federal and provincial corporate tax rate reductions — will further improve Canada’s business tax competitiveness, crucially with respect to the emerging economies of Brazil, Russia, India, and China. Yet federal opposition parties are urging an end to further planned reductions of federal and provincial corporate income tax rates. Such a move would be seriously misguided. Not only would it put Canada’s tax competitiveness at a disadvantage among OECD countries, impairing productivity; it would also harm government revenues as businesses shifted their profits out of high-tax jurisdictions and into lower-tax one abroad.

An analysis of Malaysia's corporate income tax expenditures and negative income tax expenditures using accounting standards as the benchmark tax base

OpenAIRE

Yussof, Salwa Hana

2017-01-01

Tax expenditures are government indirect spending, hidden in the tax system, often used to support government’s social and economic objectives. Instead of directly allocating money for a particular objective, the government forgoes tax revenues from those who undertake activities that could achieve the objective. Therefore, tax expenditures should be analysed as government spending programs. Tax expenditure reporting and analysis has been a regular practice among many countries in the worl...

Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms

OpenAIRE

Aziz Jaafar; John Thorton

2015-01-01

We examine the impact of tax-haven operations on the effective corporate tax burdens of publicly listed and privately held firms domiciled in Europe. In particular, we consider how European firmsÕ tax haven operations interacts with factors such listing status and home-country tax reporting systems to determine the relative tax burdens of publicly listed and private firms. Our main empirical results show that tax haven operations is associated with lower effective tax rates for both private a...

Tax structure and corruption

Directory of Open Access Journals (Sweden)

Ilić-Popov Gordana

2014-01-01

Full Text Available In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Directory of Open Access Journals (Sweden)

Raonić Ivan

2016-05-01

Full Text Available The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP. The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment. This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

A comparative analysis of energy and CO2 taxes on the primary energy mix for electricity generation

International Nuclear Information System (INIS)

Voorspools, Kris; Peersman, Inneke; D'haeseleer, William

2005-01-01

In many countries, economies are moving towards internalization of external costs of greenhouse-gas (GHG) emissions. This can best be achieved by either imposing additional taxes or by using an emission-permit-trading scheme. The electricity sector is under scrutiny in the allocation of emission-reduction objectives, not only because it is a large homogeneous target, but also because of the obvious emission-reduction potential by decreasing power generation based on carbon-intensive fuels. In this paper, we discuss the impact of a primary-energy tax and a CO 2 tax on the dispatching strategy in power generation. In a case study for the Belgian power-generating context, several tax levels are investigated and the impact on the optimal dispatch is simulated. The impact of the taxes on the power demand or on the investment strategies is not considered. As a conclusion, we find that a CO 2 tax is more effective than a primary-energy tax. Both taxes accomplish an increased generation efficiency in the form of a promotion of combined-cycle gas-fired units over coal-fired units. The CO 2 tax adds an incentive for fuel switching which can be achieved by altering the merit order of power plants or by switching to a fuel with a lower carbon content within a plant. For the CO 2 tax, 13 euros/ton CO 2 is withheld as the optimal value which results in an emission reduction of 13% of the electricity-related GHG emissions in the Belgian power context of 2000. A tax higher than 13 euros/ton CO 2 does not contribute to the further reduction of GHGs. (Author)

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...

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...... capitalization from earlier studies. Furthermore, we find no effect of property taxes on house prices. We attribute this to the low levels of Danish municipal property tax rates compared to income tax rates....

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.

Efficiency of road tax in the tax system of the Czech Republic

OpenAIRE

Břetislav Andrlík

2012-01-01

The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of road tax. Direct measurement of administrative costs is done by using the method called the method of recounted worker which classifies...

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.

[Retrospection and reflection on international progress of sugar-sweetened beverages tax policies].

Science.gov (United States)

Liu, D; Zhai, Y; Zhao, W H

2017-12-06

Since the invention of sugar, added sugars bring us enjoyment. As consumption continues to rise, especially the advent of sugary drinks makes it easier for people to consume added sugars, less sugars and reduced sugars have also become a of concern around the world. In recent years, in WHO and several countries, tax on sugary beverages has been designed to reduce the intake of sugar and prevent the economic costs of obesity and other diseases. This paper reviews the WHO's proposal on sugary drinks tax and the progress of sugary drinks tax in Hungary, Finland, France, Mexico, the United States, South Africa and other countries and regions. The effect of policy on sugary drinks tax was analyzed and considered. Suggestion and support for the progress of China's reduced sugars was provided in the last.

UK Tax Update

Energy Technology Data Exchange (ETDEWEB)

Deakin, John F.

1998-07-01

The presentation deals with the North Sea fiscal regime, a modern system for corporation tax payments, transfer pricing, general anti-avoidance rule for direct taxes, treaty refunds, deductibility of interest for corporation tax, UK/US double taxation convention, and plain and simple tax legislation. Part of the background for the presentation was the fact that in England a new Labour Government had replaced the Conservatives and the new Chancellor had announced a review of the North Sea fiscal regime.

Tax Tips for Forest Landowners for the 2012 Tax Year

Science.gov (United States)

Linda Wang; John L. Greene

2012-01-01

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

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

OpenAIRE

Morisset, Jacques

2003-01-01

The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: can tax incentives attract foreign investment? And what...

Energy taxes -- Some critical remarks

International Nuclear Information System (INIS)

Wirl, F.

1994-01-01

The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes, politicians argue that Pigouvian taxes would not lower disposable income, because the associated revenues allow one to reduce other taxes (in particular, income taxes) correspondingly. However, strategic, noncompetitive energy producers may themselves attempt to internalize the external costs rather than to leave these tax revenues to the treasuries of the consuming countries. Moreover, the revenues from a commodity tax are potentially volatile. Finally, the conservation impact from Pigouvian energy taxes may fall short of expectations, in particular, if the tax is too low

Financial Transaction Tax: Determination of Economic Impact Under DSGE Model

Directory of Open Access Journals (Sweden)

Veronika Solilová

2015-01-01

Full Text Available The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008 and consequently of the massive financial interventions by governments made in favour of the financial sector. On 14 February 2013, after rejection of the draft of the directive introducing a common system of financial transaction tax in 2011, the European Commission introduced the financial transaction tax through enhanced cooperation. The aim of the paper is to research economic impact of financial transaction tax on EU (EU27 or EU11 with respect to the DSGE model which was used for the determination of impacts. Based on our analysis the DSGE model can be considered as underestimated in case of the impact on economic growth and an overestimated in case of the revenue collection. Particularly, the overall impact of the financial transaction tax considering cascade effects of securities (tax rate 2.2% and derivatives (tax rate 0.2% is ranged between −4.752 and 1.472 percent points of GDP. And further, is assumed that the relocation effects of business/trade can be in average 40% causes a decline of expected tax revenues in the amount of 13bn EUR. Thus, at a time of fragile economic growth across the EU and the increased risk of recession in Europe, the introduction of the FTT should be undesirable.

Changing demographics and state fiscal outlook: the case of sales taxes.

Science.gov (United States)

Mullins, D R; Wallace, S

1996-04-01

"Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States. excerpt

An energy Btu tax alternative

International Nuclear Information System (INIS)

Nan, Gehuang D.

1995-01-01

This paper extends the Ramsey tax rule and develops a tax rate by minimizing total excess burden, subject to government tax revenues. This tax rate is a function of its own and other fuels' price elasticities of compensated demand and supply, its own price and consumption level, other fuels' prices and consumption levels, and government revenues. It is this proposed tax rate, not the Ramsey tax ratio, that guides a government to levy a tax efficiently through a minimization of total excess burden. In the case of an energy tax, this tax rate provides direct guidance for taxation on various fuels. Moreover, total excess burden generated by the proposed tax rate is significantly less than that produced by the Clinton Administration's proposal

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

Science.gov (United States)

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

2010-10-18

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

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

Science.gov (United States)

Yaniv, Gideon

2009-01-01

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

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

Science.gov (United States)

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

Dynamic tax depreciation strategies

NARCIS (Netherlands)

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

2011-01-01

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

Tax Evasion in the Presence of Negative Income Tax Rates

OpenAIRE

Joulfaian, David; Rider, Mark

1996-01-01

Examines the impact of marginal tax rates, which incorporate the earned income tax credit as it existed in 1988, on the reporting of income by low-level taxpayers. Concludes that the amount of income underreported does not appear to be affected by the relatively high marginal tax rates which occur in the phase out range, except for proprietors.

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

Environmental taxes and subsidies 2002

International Nuclear Information System (INIS)

Anon.

2003-01-01

The statistics presents statements of environmental taxes for the period 1970 - 2002 and statements of environmentally related subsidies for the years 1996 - 2002. Environmental taxes are a concept for pollution, energy, transportation, and resource related taxes. The State's revenue from environmental taxes have increased from 4,0 billions DKK in 1970 to 65,7 billions DKK in 2002. The environmental taxes' part of the GNP has increased from 3,2 % in 1970 to 4,8 % in 2002. The part of the environmental taxes of the total taxes and tariffs has increased from 8,2 % in 1970 to 9,8 % in 2002. >From 2001 to 2002 the environmental taxes increased with 5,6 %, primarily because the taxes in the transportation sector increased with 13,5 % due to more new cars. The pollution taxes increased with 6 % while the environmental taxes for energy increased with only 0,8 %. In 2002 the energy related taxes amounted to 54 %, the transport related taxes to 39 %, and pollution and resource related taxes amounted to 7 % of the total environmental taxes. The public environmentally related subsidies to companies and households has been on a stable level of a little more than 10 billions DKK through the latest years. The energy related subsidies have, however, been transferred to transport related subsidies, i.e. primarily subsidies to the public transport. (ln)

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

Directory of Open Access Journals (Sweden)

Imas Sholihah

2017-02-01

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

Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale

OpenAIRE

Feld, Lars P; Frey, Bruno S

2006-01-01

The traditional economic approach to tax evasion does not appear to be particularly successful in explaining the extent of tax compliance. We argue instead that a psychological tax contract which establishes a fiscal exchange between the state and the citizens shapes tax compliance to a large extent. In that respect, a case study of Switzerland is useful because the small size of the cantons and their direct democratic political systems procedurally establish a close exchange relationship bet...

Tax havens and development

OpenAIRE

Norwegian Government Commission on Capital Flight from Poor Countries

2009-01-01

Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their national tax base, and partly because they generally have weaker institutions and thereby fewer opportunities for enforcing the laws and regulations they adopt. Tax treaties between tax havens and developing countries often contribute to a significant reduction in the tax base of...

Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia

Directory of Open Access Journals (Sweden)

Heni PURWANTINI

2017-12-01

Full Text Available The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesian Stock Exchange and belongs to LQ45 during 2013 to 2015. The number of companies sample taken by purposive sampling is 23 corporations, therefore total observation is 69 observations. The acquired data analysed by path analysis. This research conclude that conservatism accounting practice significantly influence book tax difference practice but did not influence tax avoidance. Conservatism accounting practice is also has no influence towards tax avoidance committed by book tax differences. This book tax difference is only significantly influential to commit tax avoidance. This research can contribute in taxation field as input in tax planning formulation.

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.

Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

OpenAIRE

Břetislav Andrlík; Lucie Formanová

2014-01-01

This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this pers...

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

Directory of Open Access Journals (Sweden)

Sharon Smulders

2012-10-01

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

Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper

OpenAIRE

World Bank

2008-01-01

This study focuses on the tax system for non-subsurface users in Kazakhstan. It takes as given the tax reform package that the authorities and stakeholders are designing, but proposes a number of additional steps to be taken over the next 2-3 years aimed at maximizing the benefits of tax neutrality on competitiveness. The first volume of this report mainly focuses on tax policy: taxes on l...

The political economy of an energy tax: the United Kingdom's Climate Change Levy

Energy Technology Data Exchange (ETDEWEB)

Pearce, D. [University College, London (United Kingdom). Dept. of Economics

2006-03-15

Energy taxes designed to control energy consumption, and to assist the achievement of climate change control targets under the Kyoto Protocol, are fairly common in European Union countries. Yet many of these taxes bear little resemblance to the design guidance that is given in economics textbooks. Political economy analysis, in which the interaction of economics and political reality is emphasised, explains the gap between theoretical ideals and practical reality. A closer look at the factors that influence real world policy design should help policy-oriented economists in designing measures that have a greater chance of adoption. The end-result may well be nth-best solutions which simply have to be 'lived with'. But there may also be room for design improvements that still honour the political constraints of policy design. This paper illustrates these issues in the context of one tax, the UK Climate Change Levy. (author)

The tax havens between measures of economic stimulation and measures against tax evasion

Directory of Open Access Journals (Sweden)

Manea, A. C.

2010-11-01

Full Text Available In the literature but also in the legal language there are ever-increasingly met the current economic notions of tax havens, offshore companies, offshore law or double taxation. These concepts are encountered, however, in legislative efforts of combating domestic and international business and tax evasion, because such tax havens, although offering financial benefits to individuals or legal residents, make it virtually impossible to control, by the national tax services, the level of imposed income tax and the fees payable by the taxpayer, and all these through operations under the legislation of the States where there are these tax havens. The terminology of tax havens is replaced in recent years with the more discreet terms. of center of international finance or financial haven.

26 CFR 48.0-2 - General definitions and attachment of tax.

Science.gov (United States)

2010-04-01

... credit, the tax attaches whether or not the purchase price is actually collected. (4) Where a consignor... consideration called the price, which may consist of money, services, or other things. (6) The term taxable... mass of things belonging within the United States with the intention of uniting it with the mass of...

Corporate income tax

OpenAIRE

Popová, Barbora

2014-01-01

1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

27 CFR 19.21 - Tax.

Science.gov (United States)

2010-04-01

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

Measuring Labour Supply Responses to Tax Changes by Use of Exogenous Tax Reforms

DEFF Research Database (Denmark)

Graversen, Ebbe Krogh

1996-01-01

This paper estimates average labour supply responses to tax changes for women in Denmark using the tax reform in 1987 as a natural experiment to identify the responsiveness to tax changes. Both changes in the participation rate and in worki ng hous are considered. A nonparametric difference......-in-difference (DID) estimator and a suitable modified parametric DID estimator are used to estimate the labour supply responses and calculate labour supply elasticities with respect to marg inal tax rates and wage rates net of taxes. Finally, we simulate the effect of the fully implemented Danish 1994/1998 tax...

Tax Policy Assessment in Slovenia – Case of Interest Tax Shield

Directory of Open Access Journals (Sweden)

Jovanovic Tatjana

2017-03-01

Full Text Available The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of “impact assessments”, with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing legal regime, which can be carried out by collecting and analysing empirical data in the context of a broader decision-making framework. The main objective of the paper is to analyse which stage the Slovenian regulatory impact assessment is in, and whether this stage is sophisticated enough to provide for the essential verification of tax policy and specific instruments, focusing mainly on the case of interest tax shield issues. Methodologically, the paper is based on a systematic literature review, a survey for public consultations and statistical tools for calculating the differences in internal indebtedness in different observed periods. The results show that the Slovenian RIA is not sophisticated enough to evaluate complex tax instruments and policy. Nevertheless, tax policy decision-makers should reconsider the implementation of a thin capitalization rule (but also future tax policy instruments focusing also on other, non-tax revenue, factors.

Tax optimization of companies

OpenAIRE

Dědinová, Pavla

2017-01-01

This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the a...

Carbon taxes: Their benefits, liabilities

International Nuclear Information System (INIS)

Kaufmann, R.K.; Thompson, L.L.J.

1993-01-01

A carbon tax holds much promise for helping to reduce global greenhouse gas emissions, but administration will be a problem. Non-compliance, tilting the economic scales in favor of one energy source at the expense of another, and questions of equity between and within nations all must be addressed if the market-based efficiencies of a carbon tax are to become a concrete global reality. This article discusses carbon taxes in the following topic areas: how to set the rates for carbon taxes; administering the tax; international cooperation; type or form of tax; tax adjustments in existing taxes

How do employment tax credits work? An analysis of the German inheritance tax

OpenAIRE

Franke, Benedikt; Simons, Dirk; Voeller, Dennis

2014-01-01

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential treatment. The tax liability depends on a company’s future employment expenses. Hence, we use micro-level data of ...

Canadian tax policy and renewable energy : are the benefits illusory : a comparison of Canadian and US approaches

International Nuclear Information System (INIS)

Chant, A.

2008-01-01

Tax policies for targeted activities such as wind energy need to be efficient and effective in promoting activities that may not otherwise take place. An efficient tax policy will not have unintended consequences that may lead to tax leakage or benefits outside the targeted activity, and will be consistent with other incentives promoting the target activity. This presentation discussed Canadian tax policies related to wind power and then compared them to tax policies in the United States directed at promoting wind energy development. Benefits and subsidies available to Canadian wind energy producers include the ecoEnergy program, the Canadian Renewable and Conservation Expense (CRCE) program; and Class 43.2 directed at high efficiency and renewable energy generation equipment. The Canadian valuation methodology considers capacity factors; capital costs; leverage; interest rates; corporate tax rates; and required equity. While the ecoEnergy program is valuable as it removes the tax risk for the recipient, the CRCE may be more valuable as it does not expire and is not subject to limitations on amounts deductible. Class 43.2 is valuable but constrained by the limitations of a project's income. The United States has a production tax credit (PTC) for wind developers based on a tax credit of $15 per MWh subject to adjustment, and is available for a 10-year period, is transferable to taxable investors, and has a current value of $20. It was concluded that while Canadian subsidies are the equivalent of $7.15, US subsidies are the equivalent of $17. tabs., figs

Fiscal consequences of greater openness: from tax avoidance and tax arbitrage to revenue growth

OpenAIRE

Jouko Ylä-Liedenpohja

2008-01-01

Revenue from corporation tax and taxes on capital income, net of revenue loss from deductibility of interest, as a percentage of the GDP has tripled in Finland over the past two decades. This is argued to result from greater openness of the economy as well as from simultaneous tax reforms towards neutrality of capital income taxation by combining tax-base broadening with tax-rate reductions. They implied improved efficiency of real investments, elimination of tax avoidance in entrepreneurial ...

Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate

OpenAIRE

Chen, Feng; Kraft, Arthur; Weiss, Ira

2011-01-01

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

Inheritance tax: Limit corporate privileges and spread tax burden

OpenAIRE

Bach, Stefan

2015-01-01

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions. In 2012 and 2013, over half of all transfers of five million euros or more were tax exempt, and over 90 percent of transfers of 20 million euros or mor...

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

OpenAIRE

Jon Bakija; Joel Slemrod

2004-01-01

This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, but modest, negative impacts on the number of federal estate tax returns filed in a state. High p...

The welfare cost of a global carbon tax when tax revenues are recycled

International Nuclear Information System (INIS)

Jaeger, William K.

1995-01-01

This paper assesses the welfare cost of a global carbon tax when tax revenues finance reductions in existing revenue-raising taxes. The analysis finds that by lowering the excess burden from existing taxes, a revenue-neutral carbon tax policy has a positive net welfare effect in the range required to aggressively slow climate change. Based on tax efficiency considerations alone, the optimal reduction in emissions is 37 percent. When benefits from avoiding greenhouse damages are included in the model, the optimal reduction is 40 percent. Even more stringent restraints, avoiding more than 90 percent of greenhouse damages, are shown to have positive net benefits

Optimal Tax Depreciation under a Progressive Tax System

NARCIS (Netherlands)

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

2000-01-01

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

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

Science.gov (United States)

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

2008-07-01

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

Mineralogy of the A2 test parcel bentonite lot project at Aespoe HRL

International Nuclear Information System (INIS)

Olsson, Siv; Karnland, Ola

2010-01-01

Document available in extended abstract form only. The ongoing LOT test series at the Aespoe Hard Rock Laboratory in Sweden is focused on quantifying the mineralogical alteration in the buffer in a repository-like environment. The LOT A2 test parcel was exposed to temperatures up to 130 deg. C for almost 6 years. The parcel was retrieved in 2006 and the bentonite has thereafter been analyzed and tested. The chemical and mineralogical characteristics of bentonite from defined positions in the parcel were compared with reference materials. The aim of the study was to elucidate how the bentonite has altered. The present study concern two bentonite blocks from the hottest section and one block from the cool section of the test parcel. The entire volume of the two warm blocks 09 and 11 was exposed to temperatures > 80 deg. C, and the innermost 4 centimeters to temperatures exceeding 100 deg. C. Block no. 33 was never exposed to temperatures exceeding 30 deg. C, apart from the innermost centimeter. The blocks were sampled contiguously at five positions along the radius from the warm copper tube to the rock. Both the bulk material and the clay fraction of the bentonite samples have been analyzed. The chemical composition of the reference and the parcel bentonite was determined by ICP emission spectrometry (AES) and ICP mass spectrometry (MS). Total carbon and sulfur were determined by evolved gas analysis (EGA). Carbonate carbon was determined as CO 2 evolved on treatment with hot 15% HCl. Prior to the chemical analysis of the clay fractions, carbonates were removed by treatment with an acetic acid-sodium acetate buffer with pH 5. The purified clay was thereafter converted to homo-ionic Na-clay by repeated washings with 1 M NaCl solution and excess salts were removed by repeated centrifuge-washing with water followed by dialysis. The cation exchange capacity (CEC) of bulk materials and of clay fractions was determined by exchange with copper-(II)- triethylene

Powerful subjects of tax law enforcement

Directory of Open Access Journals (Sweden)

Igor Dementyev

2017-01-01

Full Text Available УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as well as the relationship between the concepts “party of tax enforcement” and “participant of tax legal relations”.Main results and scope of their application. The circle of participants of tax legal relations is broader than the circle of parties of tax law enforcement. The participants of tax legal relations are simultaneously the subjects of tax law, because they realize their tax status when enter into the tax relationships. The tax and customs authorities are the undoubted parties of the tax law enforcement.Although the financial authorities at all levels of government are not mentioned by article 9 of the Tax Code of the Russian Federation as participants of tax relations, they are parties of tax enforcement, because they make the agreement for deferment or installment payment of regional and local taxes.Scope of application. Clarification of participants of tax legal relations and determination of their mutual responsibility is essential to effective law enforcement.Conclusion. It was concluded that the scope tax law enforcement is tax proceedings, not administrative proceedings, civil (arbitration proceedings or enforcement proceedings.The application of the tax law is carried out not only in the form of tax relations, but also in relations of other branches of law.

Optimal Tax-Timing and Asset Allocation when Tax Rebates on Capital Losses are Limited

DEFF Research Database (Denmark)

Marekwica, Marcel

2012-01-01

to realize capital gains immediately and pay capital gain taxes to regain the option to use potential future losses against a higher tax rate. This incentive adds an entirely new and as yet unstudied dimension to the portfolio problem. It causes risk averse investors to hold more equity and attain higher......This article studies the portfolio problem with realization-based capital gain taxation when limited amounts of losses qualify for tax rebate payments, as is the case under current US tax law. When the tax rate applicable to realized losses exceeds that on realized capital gains, it can be optimal...... welfare levels than is the case when trading under a tax system that seeks to collect the same amount of taxes, but does not allow for tax rebate payments. This is because the benefit to these investors from having their losses subsidized is greater than the suffering from having profits taxed at a higher...

26 CFR 1.993-7 - Definition of United States.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of United States. 1.993-7 Section 1.993-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-7 Definition of United States...