WorldWideScience

Sample records for wireless tax fairness

  1. Fair packet scheduling in Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal

    2014-02-01

    In this paper we study the interactions of TCP and IEEE 802.11 MAC in Wireless Mesh Networks (WMNs). We use a Markov chain to capture the behavior of TCP sessions, particularly the impact on network throughput due to the effect of queue utilization and packet relaying. A closed form solution is derived to numerically determine the throughput. Based on the developed model, we propose a distributed MAC protocol called Timestamp-ordered MAC (TMAC), aiming to alleviate the unfairness problem in WMNs. TMAC extends CSMA/CA by scheduling data packets based on their age. Prior to transmitting a data packet, a transmitter broadcasts a request control message appended with a timestamp to a selected list of neighbors. It can proceed with the transmission only if it receives a sufficient number of grant control messages from these neighbors. A grant message indicates that the associated data packet has the lowest timestamp of all the packets pending transmission at the local transmit queue. We demonstrate that a loose ordering of timestamps among neighboring nodes is sufficient for enforcing local fairness, subsequently leading to flow rate fairness in a multi-hop WMN. We show that TMAC can be implemented using the control frames in IEEE 802.11, and thus can be easily integrated in existing 802.11-based WMNs. Our simulation results show that TMAC achieves excellent resource allocation fairness while maintaining over 90% of maximum link capacity across a large number of topologies.

  2. Fairness : A Dire International Tax Standard with No Meaning?

    NARCIS (Netherlands)

    Burgers, Irene

    2017-01-01

    In their discussions on corporate income tax systems the International Organizations (IOs) OECD, UN, IMF and World Bank, Supranational Organizations (SOs), Non-Governmental Organizations (NGOs), associations of practitioners and Governments often refer to the concept of fairness without proper

  3. A Novel Approach to Fair Routing in Wireless Mesh Networks

    Directory of Open Access Journals (Sweden)

    Määttä Juho

    2009-01-01

    Full Text Available Multiradio wireless mesh network (WMN is a feasible choice for several applications, as routers with multiple network interface cards have become cheaper. Routing in any network has a great impact on the overall network performance, thus a routing protocol or algorithm for WMN should be carefully designed taking into account the specific characteristics of the network. In addition, in wireless networks, serious unfairness can occur between users if the issue is not addressed in the network protocols or algorithms. In this paper, we are proposing a novel centralized routing algorithm, called Subscriber Aware Fair Routing in WMN (SAFARI, for multiradio WMN that assures fairness, leads to a feasible scheduling, and does not collapse the aggregate network throughput with a strict fairness criterion. We show that our protocol is feasible and practical, and exhaustive simulations show that the performance is improved compared to traditional routing algorithms.

  4. What is a fair CO2 tax increase? On fair emission reductions in the transport sector

    International Nuclear Information System (INIS)

    Hammar, Henrik; Jagers, Sverker C.

    2007-01-01

    We examine how individual preferences for fair reductions of carbon dioxide (CO 2 ) emissions affect the support for increases in the CO 2 tax on gasoline and diesel. We assume that people not only care about their own material welfare, but also have preferences for fairness in policy design, and we explore the implications using original data from a mail questionnaire sent to a representative sample of the Swedish population. The main result is that fairness in policy design does matter. Those respondents who adhere to a fairness principle tend to be relatively more positive to increases in the CO 2 tax. One possible explanation for this result is that there is a relatively high degree of reciprocity regarding the origin of emissions and the fairness regarding who should bear the burden of CO 2 reductions. Via a split sample analysis, we also find that the relative importance of fairness principles is dependent upon whether one uses a car often or not. This sheds light on the potential goal conflict between the importance of fairness principles and self-interest in the form of a need for private car transportation. (author)

  5. Taxing Stock Options: Efficiency, Fairness and Revenue Implications

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

    means also allowing the same deduction to an employer allowed for other forms of compensation. Changing only the personal side merely replaces one type of distortion with another, and discourage employers from granting options, by making it a more expensive form of compensation compared to any other. The NDP predicts that its proposal to impose full personal taxation on stock options will raise annually $500 million leading to a tax revenue collection of $ 2 billion in the next four years. The Liberals also predict that their similar proposal will actually raise more: approximately $560 million annually. But neither proposal acknowledges the necessary symmetrical adjustment for corporations — the tax deductibility of stock-option benefits. If we estimate the federal and provincial revenue effect from the full taxation of stock options using data from recent years reflecting the options granted by the largest 100 public corporations in Canada, projected forward to 2015, we find that the tax revenue gain is actually $1.168 billion. But the tax revenue loss, by allowing corporate tax deductions for stock-option benefits, is $1.318 billion. After one more adjustment for the gain from the personal tax on corporate tax saving on the dividend received by the investor, the net effect for federal and provincial governments is a slight net loss of $12 million. The NDP and the Liberals are onto a good idea in proposing a more efficient way to tax stock options. Regardless of who wins the election, it is the right approach. But it cannot be done fairly, or successfully, without also including a deduction for the employer. And once that is accounted for, as sensible as their proposals may be, neither party should expect any extra spending money to come from implementing this change.

  6. The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance.

    Directory of Open Access Journals (Sweden)

    Sinnasamy Perabavathi

    2017-01-01

    Full Text Available The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe. In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and imported vehicles bound under Excise Act 1976 have caused revenue losses in monetary and non-monetary aspects. Therefore, the objective of this study is to examine the relationship of tax rate, penalty rate and tax fairness of excise duty non-compliance. This study uses the Deterrence Theory as a basis theory to investigate the phenomenon of excise duty non complaince. A total of 500 excise duty offenders throughout Malaysia responded to the survey. The model was empirically tested by using Partial Least Squares (PLS with disproportionate stratified random sampling technique. The results indicated that the perception of tax rate and penalty rate are positively related while tax fairness is negatively related to excise duty non-compliance among importers.

  7. A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

    Directory of Open Access Journals (Sweden)

    Vehovar Aleksandra

    2018-03-01

    Full Text Available The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

  8. Design of Optical Wireless Networks with Fair Traffic Flows

    Directory of Open Access Journals (Sweden)

    Artur Tomaszewski

    2014-01-01

    Full Text Available The paper presents a method for optimising the wireless optical network that carries elastic packet traffic. The particular focus is on modelling the effect of elastic traffic flows slowing down in response to the decrease of the optical transmission systems’ capacity at bad weather conditions. A mathematical programming model of the network design problem is presented that assumes that the packet rates of elastic traffic flows decrease fairly. While practically any subset of network links can be simultaneously affected by unfavourable transmission conditions, a particular challenge of solving the problem results from a huge number of network states considered in the model. Therefore, how the problem can be solved by generating the most unfavourable network states is presented. Moreover, it is proved that it is entirely sufficient to consider only the states that correspond to the decrease of capacity on a single link. Finally, as the general problem is nonlinear, it is shown that the problem can be transformed to a linear MIP problem and solved effectively when single-path routing of traffic flows is assumed.

  9. Discriminatory Taxes are Unpopular Even when they are Efficient and Distributionally Fair

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert Karl

    the same – but low – income to participants in all markets. The “discriminatory tax” (DT) imposes a higher burden on markets with inelastic demand and is therefore efficient but it is also unfair in that incomes are unequal across markets. We find that DT are unpopular, as predicted. Surprisingly, however......We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of two tax regimes to raise a given tax revenue. A “uniform tax” (UT) imposes the same tax rate on all markets and is fair in that it yields......, DT remain unpopular when they are both efficient and produce a fair (equal) distribution. We conclude that non-discrimination (equal treatment) is a salient fairness principle in taxation that shapes voting on commodity taxes above and beyond concerns for efficiency and equal distribution...

  10. Discriminatory taxes are unpopular—Even when they are efficient and distributionally fair

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert Karl

    2014-01-01

    in that it yields the same – but low – income to participants in all markets. The “discriminatory tax” (DT) imposes a higher burden on markets with inelastic demand and is therefore efficient but it is also unfair in that incomes are unequal across markets. We find that DT is unpopular, as predicted. Surprisingly......We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of the two tax regimes to raise a given tax revenue. A “uniform tax” (UT) imposes the same tax rate on all markets and is fair......, however, DT remains unpopular when they are both efficient and produce a fair (equal) distribution. We conclude that non-discrimination (equal treatment) is a salient fairness principle in taxation that shapes voting on commodity taxes above and beyond concerns for efficiency and equal distribution....

  11. Achieving Fair Throughput among TCP Flows in Multi-Hop Wireless Mesh Networks

    Science.gov (United States)

    Hou, Ting-Chao; Hsu, Chih-Wei

    Previous research shows that the IEEE 802.11 DCF channel contention mechanism is not capable of providing throughput fairness among nodes in different locations of the wireless mesh network. The node nearest the gateway will always strive for the chance to transmit data, causing fewer transmission opportunities for the nodes farther from the gateway, resulting in starvation. Prior studies modify the DCF mechanism to address the fairness problem. This paper focuses on the fairness study when TCP flows are carried over wireless mesh networks. By not modifying lower layer protocols, the current work identifies TCP parameters that impact throughput fairness and proposes adjusting those parameters to reduce frame collisions and improve throughput fairness. With the aid of mathematical formulation and ns2 simulations, this study finds that frame transmission from each node can be effectively controlled by properly controlling the delayed ACK timer and using a suitable advertised window. The proposed method reduces frame collisions and greatly improves TCP throughput fairness.

  12. A Survey of Wireless Fair Queuing Algorithms with Location-Dependent Channel Errors

    Directory of Open Access Journals (Sweden)

    Anca VARGATU

    2011-01-01

    Full Text Available The rapid development of wireless networks has brought more and more attention to topics related to fair allocation of resources, creation of suitable algorithms, taking into account the special characteristics of wireless environment and insurance fair access to the transmission channel, with delay bound and throughput guaranteed. Fair allocation of resources in wireless networks requires significant challenges, because of errors that occur only in these networks, such as location-dependent and bursty channel errors. In wireless networks, frequently happens, because interference of radio waves, that a user experiencing bad radio conditions during a period of time, not to receive resources in that period. This paper analyzes some resource allocation algorithms for wireless networks with location dependent errors, specifying the base idea for each algorithm and the way how it works. The analyzed fair queuing algorithms differ by the way they treat the following aspects: how to select the flows which should receive additional services, how to allocate these resources, which is the proportion received by error free flows and how the flows affected by errors are compensated.

  13. Analytical Evaluation of the Performance of Proportional Fair Scheduling in OFDMA-Based Wireless Systems

    Directory of Open Access Journals (Sweden)

    Mohamed H. Ahmed

    2012-01-01

    Full Text Available This paper provides an analytical evaluation of the performance of proportional fair (PF scheduling in Orthogonal Frequency-Division Multiple Access (OFDMA wireless systems. OFDMA represents a promising multiple access scheme for transmission over wireless channels, as it combines the orthogonal frequency division multiplexing (OFDM modulation and subcarrier allocation. On the other hand, the PF scheduling is an efficient resource allocation scheme with good fairness characteristics. Consequently, OFDMA with PF scheduling represents an attractive solution to deliver high data rate services to multiple users simultaneously with a high degree of fairness. We investigate a two-dimensional (time slot and frequency subcarrier PF scheduling algorithm for OFDMA systems and evaluate its performance analytically and by simulations. We derive approximate closed-form expressions for the average throughput, throughput fairness index, and packet delay. Computer simulations are used for verification. The analytical results agree well with the results from simulations, which show the good accuracy of the analytical expressions.

  14. Predictive fair polling mechanism in a wireless access scheme

    NARCIS (Netherlands)

    Heijenk, Geert; Ait Yaiz, R.

    2002-01-01

    Method and system for controlling access to a communication channel. The method involves calculating an efficiency value for each communication device of a plurality of communication devices, calculating a fairness value for each communication device of the plurality of communication devices, and

  15. Optimal Energy Efficiency Fairness of Nodes in Wireless Powered Communication Networks.

    Science.gov (United States)

    Zhang, Jing; Zhou, Qingjie; Ng, Derrick Wing Kwan; Jo, Minho

    2017-09-15

    In wireless powered communication networks (WPCNs), it is essential to research energy efficiency fairness in order to evaluate the balance of nodes for receiving information and harvesting energy. In this paper, we propose an efficient iterative algorithm for optimal energy efficiency proportional fairness in WPCN. The main idea is to use stochastic geometry to derive the mean proportionally fairness utility function with respect to user association probability and receive threshold. Subsequently, we prove that the relaxed proportionally fairness utility function is a concave function for user association probability and receive threshold, respectively. At the same time, a sub-optimal algorithm by exploiting alternating optimization approach is proposed. Through numerical simulations, we demonstrate that our sub-optimal algorithm can obtain a result close to optimal energy efficiency proportional fairness with significant reduction of computational complexity.

  16. Analyses des taxes et de la pauvreté pour faire avancer la lutte ...

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

    Analyses des taxes et de la pauvreté pour faire avancer la lutte contre le tabagisme à l'échelle mondiale. Ce projet, mis en place par l'Instituto Nacional de Salud Pública du Mexique, consiste à entreprendre une série d'études préliminaires pour contribuer aux travaux de la nouvelle commission sur la lutte antitabac à ...

  17. MAC-layer protocol for TCP fairness in Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal

    2012-08-01

    In this paper we study the interactions of TCP and IEEE 802.11 MAC in Wireless Mesh Networks (WMNs). We use a Markov chain to capture the behavior of TCP sessions, particularly the impact on network throughput performance due to the effect of queue utilization and packet relaying. A closed form solution is derived to numerically determine the throughput. Based on the developed model, we propose a distributed MAC protocol to alleviate the unfairness problem in WMNs. Our protocol uses the age of packet as a priority metric for packet scheduling. Simulation is conducted to validate our model and to illustrate the fairness characteristics of our proposed MAC protocol. We conclude that we can achieve fairness with only little impact on network capacity.

  18. Achieving Fair Spectrum Allocation and Reduced Spectrum Handoff in Wireless Sensor Networks: Modeling via Biobjective Optimization

    Directory of Open Access Journals (Sweden)

    Sang-Seon Byun

    2014-01-01

    Full Text Available This paper considers the problem of centralized spectrum allocations in wireless sensor networks towards the following goals: (1 maximizing fairness, (2 reflecting the priority among sensor data, and (3 avoiding unnecessary spectrum handoff. We cast this problem into a multiobjective mixed integer nonconvex nonlinear programming that is definitely difficult to solve at least globally without any aid of conversion or approximation. To tackle this intractability, we first convexify the original problem using arithmetic-geometric mean approximation and logarithmic change of the decision variables and then deploy weighted Chebyshev norm-based scalarization method in order to collapse the multiobjective problem into a single objective one. Finally, we apply simple rounding method in order to obtain approximate integer solutions. The results obtained from the numerical experiments show that, by adjusting the weight on each objective function, the proposed algorithm allocates spectrum bands fairly with well observing each sensor’s priority and reduced spectrum handoffs.

  19. QoS Differentiated and Fair Packet Scheduling in Broadband Wireless Access Networks

    Directory of Open Access Journals (Sweden)

    Zhang Yan

    2009-01-01

    Full Text Available This paper studies the packet scheduling problem in Broadband Wireless Access (BWA networks. The key difficulties of the BWA scheduling problem lie in the high variability of wireless channel capacity and the unknown model of packet arrival process. It is difficult for traditional heuristic scheduling algorithms to handle the situation and guarantee satisfying performance in BWA networks. In this paper, we introduce learning-based approach for a better solution. Specifically, we formulate the packet scheduling problem as an average cost Semi-Markov Decision Process (SMDP. Then, we solve the SMDP by using reinforcement learning. A feature-based linear approximation and the Temporal-Difference learning technique are employed to produce a near optimal solution of the corresponding SMDP problem. The proposed algorithm, called Reinforcement Learning Scheduling (RLS, has in-built capability of self-training. It is able to adaptively and timely regulate its scheduling policy according to the instantaneous network conditions. Simulation results indicate that RLS outperforms two classical scheduling algorithms and simultaneously considers: (i effective QoS differentiation, (ii high bandwidth utilization, and (iii both short-term and long-term fairness.

  20. Cross-layer based adaptive wireless traffic control for per-flow and per-station fairness

    Directory of Open Access Journals (Sweden)

    Siwamogsatham Siwaruk

    2011-01-01

    Full Text Available Abstract In the IEEE 802.11 wireless LANs, the bandwidth is not fairly shared among stations due to the distributed coordination function (DCF mechanism in the IEEE 802.11 MAC protocol. It introduces the per-flow and per-station unfairness problems between uplink and downlink flows, as the uplink flows usually dominate the downlink flows. In addition, some users may use greedy applications such as video streaming, which may prevent other applications from connecting to the Internet. In this article, we propose an adaptive cross-layer bandwidth allocation mechanism to provide per-station and per-flow fairness. To verify the effectiveness and scalability, our scheme is implemented on a wireless access router and numerous experiments in a typical wireless environment with both TCP and UDP traffic are conducted to evaluate performance of the proposed scheme.

  1. Fair

    CERN Multimedia

    2005-01-01

    The 'Presses Polytechniques Universitaires Romandes' is organising a book exhibition. The major topics covered will be science and technology. The fair will take place in the foyer of the main building (building 60), and will be open from 10am - 4pm on 5th July 2005.

  2. Weighted-DESYNC and Its Application to End-to-End Throughput Fairness in Wireless Multihop Network

    Directory of Open Access Journals (Sweden)

    Ui-Seong Yu

    2017-01-01

    Full Text Available The end-to-end throughput of a routing path in wireless multihop network is restricted by a bottleneck node that has the smallest bandwidth among the nodes on the routing path. In this study, we propose a method for resolving the bottleneck-node problem in multihop networks, which is based on multihop DESYNC (MH-DESYNC algorithm that is a bioinspired resource allocation method developed for use in multihop environments and enables fair resource allocation among nearby (up to two hops neighbors. Based on MH-DESYNC, we newly propose weighted-DESYNC (W-DESYNC as a tool artificially to control the amount of resource allocated to the specific user and thus to achieve throughput fairness over a routing path. Proposed W-DESYNC employs the weight factor of a link to determine the amount of bandwidth allocated to a node. By letting the weight factor be the link quality of a routing path and making it the same across a routing path via Cucker-Smale flocking model, we can obtain throughput fairness over a routing path. The simulation results show that the proposed algorithm achieves throughput fairness over a routing path and can increase total end-to-end throughput in wireless multihop networks.

  3. Tax Incentives, Global Tax Fairness and the Development of Tax Law in Developed and Developing Countries: A Multi-Way Flow of Concepts

    NARCIS (Netherlands)

    Burgers, Irene; Weber, Dennis

    2017-01-01

    This contribution seeks answers to the following three questions: 1. What does history teach us about the international governance tools regarding tax incentives and about soft or hard law used by supranational organizations in respect of tax incentives? Is there a multi-way flow of concepts,

  4. Bio-Inspired Distributed Transmission Power Control Considering QoS Fairness in Wireless Body Area Sensor Networks

    Directory of Open Access Journals (Sweden)

    Chan-Jae Lee

    2017-10-01

    Full Text Available Recently, the development of wireless body area sensor network (WBASN has accelerated due to the rapid development of wireless technology. In the WBASN environment, many WBASNs coexist where communication ranges overlap with each other, resulting in the possibility of interference. Although nodes in a WBASN typically operate at a low power level, to avoid adversely affecting the human body, high transmission rates may be required to support some applications. In addition to this, since many varieties of applications exist in the WBASN environment, each prospective user may have different quality of service (QoS requirements. Hence, the following issues should be considered in the WBASN environment: (1 interference between adjacent WBASNs, which influences the performance of a specific system, and (2 the degree of satisfaction on the QoS of each user, i.e., the required QoS such as user throughput should be considered to ensure that all users in the network are provided with a fair QoS satisfaction. Thus, in this paper, we propose a transmission power adjustment algorithm that addresses interference problems and guarantees QoS fairness between users. First, we use a new utility function to measure the degree of the satisfaction on the QoS for each user. Then, the transmission power of each sensor node is calculated using the Cucker–Smale model, and the QoS satisfaction of each user is synchronized dispersively. The results of simulations show that the proposed algorithm performs better than existing algorithms, with respect to QoS fairness and energy efficiency.

  5. Fairness and resource allocation in device-to-device wireless regional area network

    NARCIS (Netherlands)

    Shi, H.

    2014-01-01

    With the rapid development in wireless devices, applications and networks, radio frequencies have become scarce resources. Therefore, it is critical to make efficient use of the radio frequencies. A promising way to solve this problem is the use of cognitive radio (CR). In CR, radio frequencies are

  6. ANALYSIS OF PROVIDING A FAIR TAX TREATMENT IN THE ECONOMIC ENVIRONMENT OF THE NEW TAX SPECIFIC TO THE ACTIVITIES IN TOURISM SINCE 2017

    Directory of Open Access Journals (Sweden)

    NICOLAE ECOBICI

    2016-12-01

    Full Text Available The work is in the applied research line and aims to analyze the legal provisions on specific tax regarding the measure in which this tax would ensure an equal tax treatment in the economic environment that would comply with the principle of proportionality. The specific tax will take effect from January 1st, 2017 in Romania for the activities in tourism and hotels field, restaurants, bars and public food services. The research methods are based on analysis and comparison. The paper specifically follows the way in which the specific tax will influence the taxpayers, corporate tax payers currently operating in the areas listed above, as they are obliged to replace the corporate tax with a fixed tax until 2017. This tax influenced only by the entity's ability to produce income (useful surface of the location, commercial venue (area and location, category and seasonality of activities, it no longer takes into account the actual obtained profit. We believe that in those areas was rather necessary to establish a minimum tax, not a fixed tax. We welcome the calculation and substantiation mode of the specific tax depending on the national average set at the level of 2014 based on the tax data from NAFA and other institutes and business organizations in these areas, however, after the analysis, we believe that this tax, although is going to ensure more efficient collection of tax claims from a larger number of taxpayers and is going to facilitate the reduction of tax evasion level from certain taxpayers and it will also facilitate the large taxpayers who usually due a lower tax than the performed profit.

  7. ANALYSIS OF PROVIDING A FAIR TAX TREATMENT IN THE ECONOMIC ENVIRONMENT OF THE NEW TAX SPECIFIC TO THE ACTIVITIES IN TOURISM SINCE 2017

    OpenAIRE

    NICOLAE ECOBICI; GABRIELA BUŞAN

    2016-01-01

    The work is in the applied research line and aims to analyze the legal provisions on specific tax regarding the measure in which this tax would ensure an equal tax treatment in the economic environment that would comply with the principle of proportionality. The specific tax will take effect from January 1st, 2017 in Romania for the activities in tourism and hotels field, restaurants, bars and public food services. The research methods are based on analysis and comparison. The pap...

  8. Joint Decision-Making and the Coordination of a Sustainable Supply Chain in the Context of Carbon Tax Regulation and Fairness Concerns.

    Science.gov (United States)

    Liu, Zhi; Zheng, Xiao-Xue; Gong, Ben-Gang; Gui, Yun-Miao

    2017-11-27

    Carbon tax regulation and consumers' low-carbon preference act as incentives for firms to abate emissions. Manufacturers can improve product sustainability and retailers can strengthen the promotion of low-carbon products as part of such abatement. Current incomplete rationality also affects product sustainability and low-carbon promotion level. In this context, we consider a supply chain with a manufacturer and a retailer and investigate the impacts of the manufacturer's and the retailer's fairness concerns on their production sustainability level, low-carbon promotion level and profitability. We also explore the coordination contract. The results show that the manufacturer's and the retailer's fairness concerns decrease their product sustainability and low-carbon promotion level, together with the profits of the system and the manufacturer. With regard to the retailer's fairness concern, the product sustainability level and the manufacturer's profit are lower; moreover, the low-carbon promotion level and the profits of the supply chain and the retailer are higher. A revenue-sharing contract can coordinate the supply chain perfectly; however, members' fairness concerns increase the difficulty of coordination. Finally, the numerical results reveal that carbon tax regulation can encourage the manufacturer to enhance the product sustainability level. Further, the impacts on the low-carbon promotion level and firms' profitability are related to the cost coefficients of product sustainability.

  9. Joint Decision-Making and the Coordination of a Sustainable Supply Chain in the Context of Carbon Tax Regulation and Fairness Concerns

    Directory of Open Access Journals (Sweden)

    Zhi Liu

    2017-11-01

    Full Text Available Carbon tax regulation and consumers’ low-carbon preference act as incentives for firms to abate emissions. Manufacturers can improve product sustainability and retailers can strengthen the promotion of low-carbon products as part of such abatement. Current incomplete rationality also affects product sustainability and low-carbon promotion level. In this context, we consider a supply chain with a manufacturer and a retailer and investigate the impacts of the manufacturer’s and the retailer’s fairness concerns on their production sustainability level, low-carbon promotion level and profitability. We also explore the coordination contract. The results show that the manufacturer’s and the retailer’s fairness concerns decrease their product sustainability and low-carbon promotion level, together with the profits of the system and the manufacturer. With regard to the retailer’s fairness concern, the product sustainability level and the manufacturer’s profit are lower; moreover, the low-carbon promotion level and the profits of the supply chain and the retailer are higher. A revenue-sharing contract can coordinate the supply chain perfectly; however, members’ fairness concerns increase the difficulty of coordination. Finally, the numerical results reveal that carbon tax regulation can encourage the manufacturer to enhance the product sustainability level. Further, the impacts on the low-carbon promotion level and firms’ profitability are related to the cost coefficients of product sustainability.

  10. Utilizing joint routing and capacity assignment algorithms to achieve inter- and intra-group delay fairness in multi-rate multicast wireless sensor networks.

    Science.gov (United States)

    Lin, Frank Yeong-Sung; Hsiao, Chiu-Han; Lin, Leo Shih-Chang; Wen, Yean-Fu

    2013-03-14

    Recent advance in wireless sensor network (WSN) applications such as the Internet of Things (IoT) have attracted a lot of attention. Sensor nodes have to monitor and cooperatively pass their data, such as temperature, sound, pressure, etc. through the network under constrained physical or environmental conditions. The Quality of Service (QoS) is very sensitive to network delays. When resources are constrained and when the number of receivers increases rapidly, how the sensor network can provide good QoS (measured as end-to-end delay) becomes a very critical problem. In this paper; a solution to the wireless sensor network multicasting problem is proposed in which a mathematical model that provides services to accommodate delay fairness for each subscriber is constructed. Granting equal consideration to both network link capacity assignment and routing strategies for each multicast group guarantees the intra-group and inter-group delay fairness of end-to-end delay. Minimizing delay and achieving fairness is ultimately achieved through the Lagrangean Relaxation method and Subgradient Optimization Technique. Test results indicate that the new system runs with greater effectiveness and efficiency.

  11. Utilizing Joint Routing and Capacity Assignment Algorithms to Achieve Inter- and Intra-Group Delay Fairness in Multi-Rate Multicast Wireless Sensor Networks

    Directory of Open Access Journals (Sweden)

    Yean-Fu Wen

    2013-03-01

    Full Text Available Recent advance in wireless sensor network (WSN applications such as the Internet of Things (IoT have attracted a lot of attention. Sensor nodes have to monitor and cooperatively pass their data, such as temperature, sound, pressure, etc. through the network under constrained physical or environmental conditions. The Quality of Service (QoS is very sensitive to network delays. When resources are constrained and when the number of receivers increases rapidly, how the sensor network can provide good QoS (measured as end-to-end delay becomes a very critical problem. In this paper; a solution to the wireless sensor network multicasting problem is proposed in which a mathematical model that provides services to accommodate delay fairness for each subscriber is constructed. Granting equal consideration to both network link capacity assignment and routing strategies for each multicast group guarantees the intra-group and inter-group delay fairness of end-to-end delay. Minimizing delay and achieving fairness is ultimately achieved through the Lagrangean Relaxation method and Subgradient Optimization Technique. Test results indicate that the new system runs with greater effectiveness and efficiency.

  12. Thinking about Tax Reform.

    Science.gov (United States)

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  13. Price fairness

    OpenAIRE

    Diller, Hermann

    2013-01-01

    Purpose – The purpose of this article is to integrate the various strands of fair price research into a concise conceptual model. Design/methodology/approach – The proposed price fairness model is based on a review of the fair pricing literature, incorporating research reported in not only English but also German. Findings – The proposed fair price model depicts seven components of a fair price: distributive fairness, consistent behaviour, personal respect and regard for the partner, fair dea...

  14. 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...

  15. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    of the tax burden between them, depending on how the tax base, depending on the type of taxpayer and according to other criteria. Another coordinated taxation is part of contemporary consumerist polticilor new tax, taxing certain income, especially income individuals is marked by the overall objective of capitalist society, that consumption growth. Fiscal policies are policies the new contemporary consumerism. And this phenomenon influences the distribution of the tax burden among taxpayers, more or less fair. What is tax fairness and how we can quantify? Here's a question that I try to raspunt from equality before the law tax payers. Equality before the tax law is not a primary goal of modern tax policy, it losing ground to tax efficiency goals and its economic and social components. On the other hand though fiscal phenomenon can help to ensure social peace through taxation to keep Sean absolute size of the tax burden and the fact that all are equal before the law, tax law and within given social policies in broadly, social security or insurance in respect restrains can be promoted by themselves and less by fiscal policy.

  16. Confidentiality versus transparency in contemporary tax law

    OpenAIRE

    Anđelković, Mileva

    2017-01-01

    Dilemma with regard to defining limit between tax confidentiality and tax transparency is particulary expressed in contemporary tax law. International tax relations indicate that countries tend towards fostering tax transparency with the expect of better collection of taxes and fair distribution of tax burden. The right to secrecy and confidentiality of personal data, as one of the basic rights, guarantees taxpayers that data collected about them shall be used only for the purpose of taxation...

  17. 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...

  18. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  19. 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 ...

  20. How would a flat tax affect small businesses?

    OpenAIRE

    John E. Golob

    1996-01-01

    The U.S. Congress is considering several strategies to reform the federal income tax system. The most widely discussed strategy, a flat tax, would tax income received by businesses and individuals at the same low, flat rate. Flat tax proposals would eliminate most tax deductions and tax credits but would increase the personal exemption for individual taxpayers. While the debate continues over whether a flat tax would be fair to individual taxpayers, assessing the effect of a flat tax on econo...

  1. How Fair Is Actuarial Fairness?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are the product of the probabilities of losses and the expected losses. This article presents a discussion of the fairness of actuarial fairness through three steps: (1) defining the concept based on its formulation within the insurance industry; (2) determining in which sense it may be about fairness; and (3...... in exchange for the payment of premi- ums. In the insurance industry, the concept of actuarial fairness serves to establish what could be adequate, fair premiums. Accordingly, premiums paid by policyholders should match as closely as possible their risk exposure (i.e. their expected losses). Such premiums......) raising some objections to the actual fairness of actu- arial fairness. The necessity of a normative evaluation of actuarial fairness is justified by the influence of the concept on the current reforms of public insurance systems and the fact that it highlights the question of the repartition of the gains...

  2. How fair is fair trade?

    NARCIS (Netherlands)

    Maseland, Robbert; Vaal, Albert de

    2001-01-01

    This paper investigates to what extent fair trade programmes, are indeed ‘fair’. This is accomplished by comparing fair trade with free trade and protectionist trade regimes on their compliance of the criteria set by the fair trade movement itself. This comparison is made using comparative cost

  3. 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

  4. Green Wireless Power Transfer Networks

    NARCIS (Netherlands)

    Liu, Q.; Golinnski, M.; Pawelczak, P.; Warnier, M.

    2016-01-01

    wireless power transfer network (WPTN) aims to support devices with cable-less energy on-demand. Unfortunately, wireless power transfer itself-especially through radio frequency radiation rectification-is fairly inefficient due to decaying power with distance, antenna polarization, etc.

  5. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

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

  6. Book fair

    CERN Document Server

    2006-01-01

    The Swiss academic publishing house 'Presses Polytechniques Universitaires Romandes'will be presenting its most recent scientific and technical publications at a book fair in the lobby of the Main Building (60) from 10 a.m. to 4 p.m. on Thursday 28 September 2006.

  7. Good tax governance and transparency : A matter of ethical motivation

    NARCIS (Netherlands)

    Jallai, Ave-Geidi; Gribnau, Hans

    2016-01-01

    Multinationals’ tax practices are the subject of much discussion nowadays. The media has been reporting stories about tax avoidance and/or companies not paying their “fair share” of taxes. Thus, multinational enterprises are currently in the eye of the storm. Their allegedly aggressive tax planning

  8. Good Tax Governance: A Matter of Moral Responsibility and Transparency

    Directory of Open Access Journals (Sweden)

    Gribnau Hans J.L.M.

    2017-07-01

    Full Text Available Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore.

  9. 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

  10. 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

  11. A preliminary appraisal of New Hampshire's forest-yield tax

    Science.gov (United States)

    Solon Barraclough; Ernest M., Jr. Gould

    1951-01-01

    For many years various State governments have tried to find an adequate and fair substitute for the general property tax on forest land. Heavy annual taxes were thought to discourage the practice of good forestry. Such taxes tempt the timberland owner to liquidate his forest capital; they discourage him from investing money in a long-range program to provide for future...

  12. Wireless Access

    Indian Academy of Sciences (India)

    First page Back Continue Last page Overview Graphics. Wireless Access. Wireless connect to the Base station. Easy and Convenient access. Costlier as compared to the wired technology. Reliability challenges. We see it as a complementary technology to the DSL.

  13. Shortsighted Tax Policy: Senate and House Tax Reform Bills Would Increase Burdens on Universities and Students

    Science.gov (United States)

    Morris, Matthew A.

    2017-01-01

    If there is one area of common ground between the Republican leadership in the U.S. Senate and House of Representatives, it is that the time has finally come for those entities that are not currently paying their fair share of taxes to step forward and be held accountable. Both the Senate and House tax reform bills propose that these…

  14. Environmental taxes

    DEFF Research Database (Denmark)

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

    include those on sulphur dioxide and nitrogen oxides in Sweden, on toxic waste in Germany, on water pollution in The Netherlands, and the tax differentials on leaded fuel and 'cleaner' diesel fuel in Sweden.3.Taxes as such have potential negative impacts on competitiveness and on employment, Most barriers...

  15. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  16. Validity and Fairness

    Science.gov (United States)

    Kane, Michael

    2010-01-01

    This paper presents the author's critique on Xiaoming Xi's article, "How do we go about investigating test fairness?," which lays out a broad framework for studying fairness as comparable validity across groups within the population of interest. Xi proposes to develop a fairness argument that would identify and evaluate potential fairness-based…

  17. 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

  18. 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.

  19. Are the FAIR Data Principles Fair?

    OpenAIRE

    Dunning, Alastair; de Smaele, Madeleine; Boehmer, Jasmin

    2017-01-01

    Presentation given at IDCC17 about FAIR data research done by Research Data Services of TU Delft, on 22nd February 2018. Relates to practice paper: Dunning, Alastair, de Smaele, Madeleine, & Böhmer, Jasmin. (2017, January 31). Are the FAIR Data Principles fair?. Zenodo. http://doi.org/10.5281/zenodo.321423  Relates to data-set: Dunning, A.C. (Alastair); de Smaele, M.M.E. (Madeleine); Böhmer, J.K. (Jasmin) (2017) Evaluation of data repositories based on the FAIR Principles for ...

  20. Tax asymmetries and corporate income tax reform

    OpenAIRE

    Myers, Stewart C.; Majd, Saman.

    1986-01-01

    This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax reform investigated reduces the statutory tax rate, eliminates the investment tax credit and sets tax depreciation approximately equal to economic ...

  1. Tax Culture as Tax Administration Staff Phenomenon

    OpenAIRE

    Viktor Synchak

    2013-01-01

    The concept of the tax culture has been grounded. Various approaches to the tax culture have been highlighted. The ambiguous aspects of the tax culture approaches and interpretation have been pointed out. The authors have also given the definition of the tax body officials' culture. The tax culture has been defined as a special kind of tax service employee's culture. The necessity of the tax culture phenomenon to be familiarized with by every tax official prior to their employment has been pr...

  2. Fair adaptation to climate change

    International Nuclear Information System (INIS)

    Paavola, Jouni; Adger, W. Neil

    2006-01-01

    This article identifies social justice dilemmas associated with the necessity to adapt to climate change, examines how they are currently addressed by the climate change regime, and proposes solutions to overcome prevailing gaps and ambiguities. We argue that the key justice dilemmas of adaptation include responsibility for climate change impacts, the level and burden sharing of assistance to vulnerable countries for adaptation, distribution of assistance between recipient countries and adaptation measures, and fair participation in planning and making decisions on adaptation. We demonstrate how the climate change regime largely omits responsibility but makes a general commitment to assistance. However, the regime has so far failed to operationalise assistance and has made only minor progress towards eliminating obstacles for fair participation. We propose the adoption of four principles for fair adaptation in the climate change regime. These include avoiding dangerous climate change, forward-looking responsibility, putting the most vulnerable first and equal participation of all. We argue that a safe maximum standard of 400-500 ppm of CO 2 concentrations in the atmosphere and a carbon tax of $20-50 per carbon equivalent ton could provide the initial instruments for operationalising the principles. (author)

  3. 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

  4. Wireless virtualization

    CERN Document Server

    Wen, Heming; Le-Ngoc, Tho

    2013-01-01

    This SpringerBriefs is an overview of the emerging field of wireless access and mobile network virtualization. It provides a clear and relevant picture of the current virtualization trends in wireless technologies by summarizing and comparing different architectures, techniques and technologies applicable to a future virtualized wireless network infrastructure. The readers are exposed to a short walkthrough of the future Internet initiative and network virtualization technologies in order to understand the potential role of wireless virtualization in the broader context of next-generation ubiq

  5. Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

    Directory of Open Access Journals (Sweden)

    Philip Bazel

    2013-09-01

    income tax from 10 to 8.43 per cent, reducing taxes on investment. An HST could also bring in an estimated $800 million in additional annual revenue from tourists and visitors, and would likely entitle the province to a $1.3 billion HST transition payment from the federal government. If the government can convince Albertans that the sales tax would be revenue neutral, and can promise simultaneous significant tax cuts to personal incomes, as well as corporate tax reductions that will enhance Alberta’s competitiveness, then winning public support is possible. The task of persuading the public must fall to bold politicians. But if provincial legislators truly value tax fairness, competitiveness, and the future fiscal stability of the province, they have a duty to convince voters that an HST is the right choice for Alberta.

  6. Gasoline tax best path to reduced emissions

    International Nuclear Information System (INIS)

    Brinner, R.E.

    1991-01-01

    Lowering gasoline consumption is the quickest way to increase energy security and reduce emissions. Three policy initiatives designed to meet such goals are current contenders in Washington, DC: higher gasoline taxes; higher CAFE (Corporate Average Fuel Economy) standards; and an auto registration fee scheme with gas-guzzler taxes and gas-sipper subsidies. Any of these options will give us a more fuel-efficient auto fleet. The author feels, however, the gasoline tax holds several advantages: it is fair, flexible, smart, and honest. But he notes that he is proposing a substantial increase in the federal gasoline tax. Real commitment would translate into an additional 50 cents a gallon at the pump. While the concept of increasing taxes at the federal level is unpopular with voters and, thus, with elected officials, there are attractive ways to recycle the $50 billion in annual revenues that higher gas taxes would produce

  7. 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.

  8. Wireless Internet

    NARCIS (Netherlands)

    el Zarki, M.; Heijenk, Geert; Lee, Kenneth S.; Bidgoli, H.

    This chapter addresses the topic of wireless Internet, the extension of the wireline Internet architecture to the wireless domain. As such the chapter introduces the reader to the dominant characteristics of the Internet, from its structure to the protocols that control the forwarding of data and

  9. 1, 2, 3 ... FAIR !

    International Nuclear Information System (INIS)

    Sturm, C.; Sharkov, B.; Stoecker, H.

    2010-01-01

    The Facility for Antiproton and Ion Research FAIR at Darmstadt/Germany will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented forefront research in hadron, nuclear, atomic and plasma physics and applied sciences. The start version of FAIR, the so called Modularized Start Version includes a basic accelerator as well as three experimental modules - 1, 2, 3 FAIR!

  10. How does petty corruption affect tax morale in Sub-Saharan Africa? An empirical analysis

    OpenAIRE

    Jahnke, Björn

    2015-01-01

    Sub-Saharan Africa economies introduced extensive reforms of their tax systems in the last two decades. In most of these countries taxes are now remitted through the self-assessment system that relies on quasi voluntary compliance and audit selection by risk. However, the revenues from direct taxes remained fairly stable and tax/GDP ratios lack behind the industrialized world. Several scholars argue that corruption is one of the major obstacles to increase tax revenues but focus on perceived ...

  11. Fairness and nanotechnology concern.

    Science.gov (United States)

    McComas, Katherine A; Besley, John C

    2011-11-01

    Research suggests that fairness perceptions matter to people who are asked to evaluate the acceptability of risks or risk management. Two separate national random surveys (n = 305 and n = 529) addressed Americans' concerns about and acceptance of nanotechnology risk management in the context of the degree to which they view scientists and risk managers as fair. The first survey investigated general views about scientists across four proposed dimensions of fairness (distributional, procedural, interpersonal, and informational). The results show that respondents who believe that the outcomes of scientific research tend to result in unequal benefits (distributional fairness) and that the procedures meant to protect the public from scientific research are biased (procedural fairness) were more concerned about nanotechnology. Believing scientists would treat them with respect (interpersonal fairness) and ensure access to information (informational fairness) were not significant predictors of concern. The second study also looked at these four dimensions of fairness but focused on perceptions of risk managers working for government, universities, and major companies. In addition to concern, it also examined acceptance of nanotechnology risk management. Study 2 results were similar to those of study 1 for concern; however, only perceived informational fairness consistently predicted acceptance of nanotechnology risk management. Overall, the study points to the value of considering fairness perceptions in the study of public perceptions of nanotechnology. © 2011 Society for Risk Analysis.

  12. THE INFLUENCES OF CHANGES IN TAX LEGISLATION

    Directory of Open Access Journals (Sweden)

    MORAR IOAN DAN

    2013-07-01

    Full Text Available Taxation is a fairly important field in the relationship between taxpayers and tax authorities, especially given the frequent changes in specific legislation. Legislative changes affect the patrimonial position of the taxpayers, but also their behavior, therefore this phenomenon is important to advise those interested and also to analyze the changes resulting from changes in tax legislation. This paper aims to meaningfully present the latest legislative changes and to analyze their influences on taxpayers and on budget revenues from taxes subject to change. The research methodology is based on comparison and inference, based on previous analyzes for such studies on the tax system. In the literature there are known ways and methods of increasing the tax burden and, based on these variables, in the present paper we will highlight the particular influences on the taxpayer’s , loaded by weight imposed by the official distribution of the tax burden. The implications of legislative changes in tax matters should be sought in the innermost chord of taxpayers and also in the increasingly large and patched pockets of the modern state. In the first place, we will point out the implications on changing tax procedures, in terms of the workload for the taxpayer and the tax collectors. By accurately and relevantly analyzing the influences generated by such changes, the author aims to demonstrate the harmful influences of some changes in terms of discouraging investments and honest labor.

  13. Problems and Recommendations over Tax Policies

    Directory of Open Access Journals (Sweden)

    Engin ONER

    2015-03-01

    Full Text Available Tax policy is a tool that state uses on economic, social and financial fields. Funding public expenditure is its financial goal, providing economic stability and development is its economic goal and contributing to fair distribution of income and wealth is its social goal. In result of high debt load, rupture between taxes and economic goals, being not established a document and registration order and lacking in management of administration and control functions, significantly increasing tax loss and evasion and factors such as unfair competition that it leads to show that our tax system is ineffective and have a negative influence in economic life. In order to succeed in tax policies, “taxes should be minimalistic, should consider the ability to pay with respect to income level, should prevent the luxurious consumption and waste, should decrease tax evasion and loss, should tax informal economy, should encourage export, employment and development, should be reformed in a permanent way and implementing tax consciousness into whole society” is inevitable.

  14. Fair market value

    International Nuclear Information System (INIS)

    Williams, J.

    1991-01-01

    This paper presents an examination of fair market value concepts as they pertain to producing petroleum properties. conventional petroleum economic theories of fair market value are examined in light of recent work on the market value of long-life reserves. Their work is expanded to show that sellers rely on comparable sales data for estimating FMV. Both results are used to suggest that current practices over-emphasize the discounted cash flow approach to estimating fair market value

  15. Good tax governance : A matter of moral responsibility and transparency

    NARCIS (Netherlands)

    Gribnau, Hans; Jallai, Ave-Geidi

    2017-01-01

    Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore. This article offers ethical reflection on

  16. Fair Trade - is it really fair?

    Czech Academy of Sciences Publication Activity Database

    Konečný, Tomáš; Mysliveček, Jan

    -, č. 367 (2008), s. 1-53 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : Fair Trade * coffee * price setting Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp367.pdf

  17. Fairness is intuitive

    DEFF Research Database (Denmark)

    Cappelen, Alexander W.; Panton, Ulrik Haagen; Tungodden, Bertil

    2016-01-01

    In this paper we provide new evidence showing that fair behavior is intuitive to most people. We find a strong association between a short response time and fair behavior in the dictator game. This association is robust to controls that take account of the fact that response time might be affected...

  18. 26 CFR 25.2512-7 - Effect of excise tax.

    Science.gov (United States)

    2010-04-01

    ... price, including the excise tax, is considered to be the fair market value of the property on the date... the fair market value of property to the extent, and only to the extent, that it affects the price at which the property would change hands between a willing buyer and a willing seller, as provided in § 25...

  19. Tax compliance under tax regime changes

    OpenAIRE

    Heinemann, Friedrich; Kocher, Martin G.

    2010-01-01

    In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in the revers...

  20. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    We let consumers vote on tax regimes in experimental markets. We test if taxes on sellers are more popular than taxes on consumers, i.e. on voters themselves, even if taxes on sellers are inefficiently high. Taxes on sellers are more popular if voters underestimate the extent of tax......-shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias...

  1. Physics at FAIR

    International Nuclear Information System (INIS)

    Chattopadhyay, Subhasis

    2014-01-01

    The Facility for Antiproton and Ion Research (FAIR) is under construction at Darmstadt, Germany. It will deliver high intensity beams of ions and antiprotons for experiments in the fields of atomic physics, plasma physics, nuclear physics, hadron physics, nuclear matter physics, material physics and biophysics. One of the scientific pillars of FAIR is the Compressed Baryonic Matter (CBM) experiment which is designed for the study of high density nuclear matter as it exists in the core of neutron stars. In this article the scientific program of FAIR will be reviewed with emphasis on the CBM experiment

  2. Tax Incentives in Kosovo Tax System

    Directory of Open Access Journals (Sweden)

    Bedri Peci

    2016-08-01

    Full Text Available The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax theory are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the experiences of other countries should apply more tax incentives in order that tax policy to be more in function economic development. The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in Kosovo, etc.

  3. Is Equality Fair?

    Directory of Open Access Journals (Sweden)

    Arthur Tarasov

    2015-11-01

    Full Text Available This paper attempts to answer the question whether people consider decisions that lead to equal outcomes fair. I find that this is not always the case. In an experiment where subjects are given equal opportunities to choose how to divide money between each other in a two-player game, any strategy is perceived to be fair more than half the time, including the profit-maximizing strategy. The equal divisions that lead to equal outcomes are sometimes considered unfair by both players. Moreover, players frequently punished the others, whose decisions led to equal outcomes. I hypothesize that such punishments occur because people have different conceptions of what a fair outcome and fair punishment are

  4. Computational Fair Division

    DEFF Research Database (Denmark)

    Branzei, Simina

    Fair division is a fundamental problem in economic theory and one of the oldest questions faced through the history of human society. The high level scenario is that of several participants having to divide a collection of resources such that everyone is satisfied with their allocation -- e.g. two...... heirs dividing a car, house, and piece of land inherited. The literature on fair division was developed in the 20th century in mathematics and economics, but computational work on fair division is still sparse. This thesis can be seen as an excursion in computational fair division divided in two parts....... The first part tackles the cake cutting problem, where the cake is a metaphor for a heterogeneous divisible resource such as land, time, mineral deposits, and computer memory. We study the equilibria of classical protocols and design an algorithmic framework for reasoning about their game theoretic...

  5. Vehicle underbody fairing

    Science.gov (United States)

    Ortega, Jason M.; Salari, Kambiz; McCallen, Rose

    2010-11-09

    A vehicle underbody fairing apparatus for reducing aerodynamic drag caused by a vehicle wheel assembly, by reducing the size of a recirculation zone formed under the vehicle body immediately downstream of the vehicle wheel assembly. The fairing body has a tapered aerodynamic surface that extends from a front end to a rear end of the fairing body with a substantially U-shaped cross-section that tapers in both height and width. Fasteners or other mounting devices secure the fairing body to an underside surface of the vehicle body, so that the front end is immediately downstream of the vehicle wheel assembly and a bottom section of the tapered aerodynamic surface rises towards the underside surface as it extends in a downstream direction.

  6. Fair weather atmospheric electricity

    International Nuclear Information System (INIS)

    Harrison, R G

    2011-01-01

    Not long after Franklin's iconic studies, an atmospheric electric field was discovered in 'fair weather' regions, well away from thunderstorms. The origin of the fair weather field was sought by Lord Kelvin, through development of electrostatic instrumentation and early data logging techniques, but was ultimately explained through the global circuit model of C.T.R. Wilson. In Wilson's model, charge exchanged by disturbed weather electrifies the ionosphere, and returns via a small vertical current density in fair weather regions. New insights into the relevance of fair weather atmospheric electricity to terrestrial and planetary atmospheres are now emerging. For example, there is a possible role of the global circuit current density in atmospheric processes, such as cloud formation. Beyond natural atmospheric processes, a novel practical application is the use of early atmospheric electrostatic investigations to provide quantitative information on past urban air pollution.

  7. Customizing Fair Use Transplants

    Directory of Open Access Journals (Sweden)

    Peter K. Yu

    2018-02-01

    Full Text Available In the past decade, policymakers and commentators across the world have called for the introduction of copyright reform based on the fair use model in the United States. Thus far, Israel, Liberia, Malaysia, the Philippines, Singapore, South Korea, Sri Lanka and Taiwan have adopted the fair use regime or its close variants. Other jurisdictions such as Australia, Hong Kong and Ireland have also advanced proposals to facilitate such adoption. This article examines the increasing efforts to transplant fair use into the copyright system based on the U.S. model. It begins by briefly recapturing the strengths and weaknesses of legal transplants. The article then scrutinizes the ongoing effort to transplant fair use from the United States. Specifically, it identifies eight modalities of transplantation. This article concludes with five lessons that can be drawn from studying the ongoing transplant efforts.

  8. Measuring Tax Efficiency: A Tax Optimality Index

    OpenAIRE

    Raimondos-Møller, Pascalis; Woodland, Alan D

    2004-01-01

    This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivale...

  9. Tax Incentives in Kosovo Tax System

    OpenAIRE

    Bedri Peci

    2016-01-01

    The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax theory are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the expe...

  10. Food Taxes: A New Holy Grail?

    Directory of Open Access Journals (Sweden)

    Ignaas Devisch

    2013-01-01

    Full Text Available In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective: can food taxes become an appropriate and just policy measure to reduce overweight and obesity and therefore increase consumer’s health? The implementation of an effective and fair food tax is an exercise riddled with uncertainty. Not only is there a need for evidence on the health and economic impact of food taxes, we also have to think about a conceptual and ethical discussion concerning the balance between health imperatives and public health on the one hand, and social and ethical standards on the other hand.

  11. Collecting Taxes Database

    Data.gov (United States)

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

  12. 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...

  13. The FAIR proton linac

    International Nuclear Information System (INIS)

    Kester, O.

    2015-01-01

    FAIR - the Facility for Antiproton and Ion Research in Europe - constructed at GSI in Darmstadt comprises an international centre of heavy ion accelerators that will drive heavy ion and antimatter research. FAIR will provide worldwide unique accelerator and experimental facilities, allowing a large variety of fore-front research in physics and applied science. FAIR will deliver antiproton and ion beams of unprecedented intensities and qualities. The main part of the FAIR facility is a sophisticated accelerator system, which delivers beams to different experiments of the FAIR experimental collaborations - APPA, NuSTAR, CBM and PANDA - in parallel. Modern H-type cavities offer highest shunt impedances of resonant structures of heavy ion linacs at low beam energies < 20 MeV/u and enable the acceleration of intense proton and ion beams. One example is the interdigital H-type structure. The crossed-bar H-cavities extend these properties to high energies even beyond 100 MeV/u. Compared to conventional Alvarez cavities, these crossed-bar (CH) cavities feature much higher shunt impedance at low energies. The design of the proton linac is based on those cavities

  14. Sport, Fair Play, and Children's Concepts of Fairness.

    Science.gov (United States)

    Covrig, Duane M.

    1996-01-01

    Examines concepts of fairness potentially available to children who participate in scholastic competitive sport. Reviews meanings of fair play and fairness, examines how sports involvement may nurture or distort such meanings, and suggests techniques for improving sport's effects on children's developing concepts of fairness. Advocates Starratt's…

  15. Dreidel Fairness Study

    OpenAIRE

    Nemiroff, Robert; Nemiroff, Eva

    2016-01-01

    Are dreidels fair? In other words, does the average dreidel have an equal chance of turning up any one of its four sides? To explore this hypothesis, three different dreidels were each spun hundreds of times with the number of occurrences of each side recorded. It was found that all three dreidels tested -- a cheap plastic dreidel, an old wooden dreidel, and a dreidel that came embossed with a picture of Santa Claus -- were not fair. Statistically, for each dreidel, some sides came up signifi...

  16. The FAIR start

    International Nuclear Information System (INIS)

    Stoecker, H.; Sturm, C.

    2011-01-01

    At the 4th of October 2010 nine countries signed the international agreement on the construction of the Facility for Antiproton and Ion Research, FAIR. Adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, FAIR substantially expands research goals and technical possibilities. It will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in hadron, nuclear, atomic and plasma physics as well as applied sciences which will be described in this article briefly.

  17. Developing fair compensation structures

    International Nuclear Information System (INIS)

    Trousdale, W.J.

    1998-01-01

    The issue of finding an effective way to incorporate Aboriginal values into the process of developing fair compensation structures was discussed. This paper discusses pricing intangible values using dollars, but it was emphasized that 'values' are whatever are important to us. Therefore, in order to achieve fair compensation, creative alternatives that are value-focused should be pursued. In addition to the more straight-forward monetary compensation, compensation could also be about avoiding losses, mitigating adverse impacts, achieving better communication, and promoting cultural understanding. 25 refs., 2 tabs

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. Tax Overpayments, Tax Evasion, and Book-Tax Differences

    OpenAIRE

    Laszlo Goerke

    2008-01-01

    A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's actions, (3) the costs of making untruthful profit declarations, and (4) the tax rate. If the firm's owner or the government takes into account these effects...

  3. Critical Review on Hotel Tax over Boarding House from the Perspective of Islamic Equality Principle

    Directory of Open Access Journals (Sweden)

    Khoirul Hidayah

    2017-08-01

    Full Text Available Perception of community are the regulation about tax of hotel in boarding house over 10 (ten rooms in The Law No. 28 of 2009 about The Region Tax and Retribution is unclear and unfair. The problems are what are the nature meaning of hotel and boarding house services, second, analize tax of hotel in boarding house by fairness perspective. The research method is normative research with modern interpretation and fairness theory. The result are the nature meaning of hotel and boarding house services are differences. The regulation about tax of hotel in boarding house over 10 (ten rooms is unfair.

  4. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    of only 31%. We use 2007 municipal reform in Denmark in which 256 municipalities changed tax rates, as an exogenous shock to taxes. The exogeneity of the shock to taxes and the size of the data set is an improvement over earlier studies. Our findings significantly downward adjust the degree of tax......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....

  5. Welcome to Choctaw Fair!

    Science.gov (United States)

    Boykin, Deborah; And Others

    Designed to assist students in math, language, and reading, the booklet illustrates five events that may occur at the Choctaw Fair, such as a princess pageant, dancing, riding a ferris wheel, eating hominy, and throwing rabbit sticks. A teacher's guide on the last page offers four suggested activities for preschoolers based on the booklet.…

  6. Fairness Doctrine in Advertising.

    Science.gov (United States)

    Martin, Charles Vance

    After a decade of debate, numerous Federal Communications Commission (FCC) rulings, and many court decisions, the application of the "fairness doctrine"--an act that mandates objectivity in the presentation of facts concerning controversial issues--remains unsettled. This report discusses issues involved in the application of the…

  7. Restoring Fairness to Dukego

    OpenAIRE

    Martin, Greg

    2000-01-01

    In this paper we correct an analysis of the two-player perfect-information game Dukego given in Berlekamp, Conway, and Guy's Winning Ways for your Mathematical Plays (Chapter 19). In particular, we characterize the board dimensions that are fair, i.e., those for which the first player to move has a winning strategy.

  8. Interference Alignment and Fairness Algorithms for MIMO Cognitive Radio Systems

    Directory of Open Access Journals (Sweden)

    Feng Zhao

    2015-01-01

    Full Text Available Interference alignment (IA is an effective technique to eliminate the interference among wireless nodes. In a multiinput multi-output (MIMO cognitive radio system, multiple secondary users can coexist with the primary user without generating any interference by using the IA technology. However, few works have considered the fairness of secondary users. In this paper, not only is the interference eliminated by IA, but also the fairness of secondary users is considered by two kinds of algorithms. Without losing generality, one primary user and K secondary users are considered in the network. Assuming perfect channel knowledge at the primary user, the interference from secondary users to the primary user is aligned into the unused spatial dimension which is obtained by water-filling among primary user. Also, the interference between secondary users can be eliminated by a modified maximum signal-to-interference-plus-noise algorithm using channel reciprocity. In addition, two kinds of fairness algorithms, max-min fairness and proportional fairness, among secondary users are proposed. Simulation results show the effectiveness of the proposed algorithms in terms of suppressed interference and fairness of secondary nodes. What is more, the performances of the two fairness algorithms are compared.

  9. 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.

  10. Wireless Biological Electronic Sensors.

    Science.gov (United States)

    Cui, Yue

    2017-10-09

    The development of wireless biological electronic sensors could open up significant advances for both fundamental studies and practical applications in a variety of areas, including medical diagnosis, environmental monitoring, and defense applications. One of the major challenges in the development of wireless bioelectronic sensors is the successful integration of biosensing units and wireless signal transducers. In recent years, there are a few types of wireless communication systems that have been integrated with biosensing systems to construct wireless bioelectronic sensors. To successfully construct wireless biological electronic sensors, there are several interesting questions: What types of biosensing transducers can be used in wireless bioelectronic sensors? What types of wireless systems can be integrated with biosensing transducers to construct wireless bioelectronic sensors? How are the electrical sensing signals generated and transmitted? This review will highlight the early attempts to address these questions in the development of wireless biological electronic sensors.

  11. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  12. 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…

  13. On a fair verdict

    Directory of Open Access Journals (Sweden)

    Sergei G. Ol'kov

    2014-01-01

    Full Text Available Objective the study of the phenomenon of justice in general and fairness in judicial verdicts in particular. Methods 1 observation 2 deduction 3 use of the laws of formal logic 4 comparative analysis 5 formal legal 6 mathematical modeling. Results the author considers the possibility of creating the scale of good and evil. As a result of rendering of legal laws in the language of mathematics were obtained the following conclusions 1 definition of justice as equality between the objective truth of the real world X and the subjective evaluation of this truth Y Y X assessment is on the line of justice in the Cartesian coordinate system if the deeds axis is correctly scaled ndash quotso it actually is and this is our answerrdquo the fair sentence is an accurate evaluation by the court the value of punishment of the deed the legal relations subject with the exact scaling of deeds and punishments axes y x where y is the assessment x ndash deed 2 general suggestions for scaling coordinate axes of deeds abscissa and penalties ordinates ndash proposal on the need to develop scales of relations for valuation of objects ndash deeds and evaluation as it is ndash the scale of punishments 3 grounds for the idea that not every degree or measure of the consistency of the realworld objects estimation by a wide range of evaluation subjects is fair justice 4 identification of the range of existing problems in the judicial practice in making fair sentences anbspthe absence in the criminal law of the clear scales of deeds and punishments the legislator does not give a clear estimation of the deed but establishes either continuous or multiple evaluation b modern legislator cannot give absolute scale of good and evil but specifies a relative scale in implicit form dependent on time place method of organization of power in the state ideas of the society about good and evil and justice. As a result the relative scale is quotslidingquot in time and space c the

  14. Bargaining and fairness.

    Science.gov (United States)

    Binmore, Kenneth

    2014-07-22

    The idea that human morality might be the product of evolution is not popular. The reason is partly that the moral principles that actually govern our day-to-day behavior have been idealized in a way that makes a natural origin seem impossible. This paper puts the case for a more down-to-earth assessment of human morality by arguing that the evolution of our sense of fairness can be traced to the practicalities of food-sharing. When animals share food, they can be seen as enjoying the fruits of an implicit bargain to ensure each other against hunger. The implications of this observation are explored using the tools of game theory. The arguments lead to a structure for fair bargains that closely resembles the structure proposed by John Rawls, the leading moral philosopher of the last century.

  15. 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...

  16. PROTON MICROSCOPY AT FAIR

    International Nuclear Information System (INIS)

    Merrill, F. E.; Mariam, F. G.; Golubev, A. A.; Turtikov, V. I.; Varentsov, D.

    2009-01-01

    Proton radiography was invented in the 1990's at Los Alamos National Laboratory (LANL) as a diagnostic to study dynamic material properties under extreme pressures, strain and strain rate. Since this time hundreds of dynamic proton radiography experiments have been performed at LANL and a facility has been commissioned at the Institute for Theoretical and Experimental Physics (ITEP) in Russia for similar applications in dynamic material studies. Recently an international effort has investigated a new proton radiography capability for the study of dynamic material properties at the Facility for Anti-proton and Ion Research (FAIR) located in Darmstadt, Germany. This new Proton microscope for FAIR(PRIOR) will provide radiographic imaging of dynamic systems with unprecedented spatial, temporal and density resolution, resulting in a window for understanding dynamic material properties at new length scales. It is also proposed to install the PRIOR system at the GSI Helmholtzzentrum fuer Schwerionenforschung before installation at FAIR for dynamic experiments with different drivers including high explosives, pulsed power and lasers. The design of the proton microscope and expected radiographic performance is presented.

  17. FAIR-share

    CERN Multimedia

    2009-01-01

    Twenty-seven engineers involved in the FAIR project in Germany recently spent three days at CERN. The purpose of their visit: tour ALICE and meet with CERN engineers. This marks the start of a close cooperation. The FAIR project engineers and their CERN counterparts.If you want to build a new particle accelerator and wish to benefit from existing expertise, who do you go to see? Well… why not go straight to CERN? That’s what this group of 27 engineers did. They are working on a new accelerator project, the Facility for Antiproton and Ion Research (FAIR), to be built at the heavy-ion research centre GSI located near Darmstadt, Germany. Representing a variety of disciplines, from manufacturing to architecture, they will be responsible for making the project a reality. The visit was organised from 14-16 October, making it possible to include a tour of the ALICE experiment prior to the re-start of the LHC. However, the main goal was ...

  18. Scalable Architecture for Multihop Wireless ad Hoc Networks

    Science.gov (United States)

    Arabshahi, Payman; Gray, Andrew; Okino, Clayton; Yan, Tsun-Yee

    2004-01-01

    A scalable architecture for wireless digital data and voice communications via ad hoc networks has been proposed. Although the details of the architecture and of its implementation in hardware and software have yet to be developed, the broad outlines of the architecture are fairly clear: This architecture departs from current commercial wireless communication architectures, which are characterized by low effective bandwidth per user and are not well suited to low-cost, rapid scaling in large metropolitan areas. This architecture is inspired by a vision more akin to that of more than two dozen noncommercial community wireless networking organizations established by volunteers in North America and several European countries.

  19. 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...

  20. 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

  1. NM Property Tax Districts

    Data.gov (United States)

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

  2. 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

  3. Fractions: How to Fair Share

    Science.gov (United States)

    Wilson, P. Holt; Edgington, Cynthia P.; Nguyen, Kenny H.; Pescosolido, Ryan S.; Confrey, Jere

    2011-01-01

    Children learn from a very early age what it means to get their "fair share." Whether it is candy or birthday cake, many children successfully create equal-size groups or parts of a collection or whole but later struggle to create fair shares of multiple wholes, such as fairly sharing four pies among a family of seven. Recent research suggests…

  4. Aspects of Fair Division,

    Science.gov (United States)

    1980-04-01

    Kuhn, H. W. "On Games of Fair Division," in Essays in Mathematical Economics in honor of Oskar Morgenstern , Princeton University Press, 1967, [9] Neyman...valuation of the ith participant. If the game (N,v) is symmetric in the Von Nuemann- Morgenstern sense (14], Ch.X), it can be shown that D = = " = tn...Mathematicae, Vol. 16, 1930, pp. 140-150. [14] Von Neumann, J., and 0. Morgenstern , Theory of Games and Economic Behavior, Princeton University Press, Princeton, 1944.

  5. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  6. 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.

  7. Tax Evasion and Inequality

    DEFF Research Database (Denmark)

    Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel

    2017-01-01

    markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax......This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits—the key source used to study tax evasion so far—with new micro-data leaked from large offshore financial institutions—HSBC Switzerland (“Swiss leaks”) and Mossack Fonseca (“Panama.......01% of the wealth distribution, a group that includes households with more than $45 million in net wealth. A simple model of the supply of tax evasion services can explain why evasion rises steeply with wealth. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s...

  8. Small Business Tax Regimes

    OpenAIRE

    Yilmaz, Fatih; Coolidge, Jacqueline

    2016-01-01

    Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. Very simple fixed tax regimes not requiring any book...

  9. A Wireless Sensor Enabled by Wireless Power

    Science.gov (United States)

    Lee, Da-Sheng; Liu, Yu-Hong; Lin, Chii-Ruey

    2012-01-01

    Through harvesting energy by wireless charging and delivering data by wireless communication, this study proposes the concept of a wireless sensor enabled by wireless power (WPWS) and reports the fabrication of a prototype for functional tests. One WPWS node consists of wireless power module and sensor module with different chip-type sensors. Its main feature is the dual antenna structure. Following RFID system architecture, a power harvesting antenna was designed to gather power from a standard reader working in the 915 MHz band. Referring to the Modbus protocol, the other wireless communication antenna was integrated on a node to send sensor data in parallel. The dual antenna structure integrates both the advantages of an RFID system and a wireless sensor. Using a standard UHF RFID reader, WPWS can be enabled in a distributed area with a diameter up to 4 m. Working status is similar to that of a passive tag, except that a tag can only be queried statically, while the WPWS can send dynamic data from the sensors. The function is the same as a wireless sensor node. Different WPWSs equipped with temperature and humidity, optical and airflow velocity sensors are tested in this study. All sensors can send back detection data within 8 s. The accuracy is within 8% deviation compared with laboratory equipment. A wireless sensor network enabled by wireless power should be a totally wireless sensor network using WPWS. However, distributed WPWSs only can form a star topology, the simplest topology for constructing a sensor network. Because of shielding effects, it is difficult to apply other complex topologies. Despite this limitation, WPWS still can be used to extend sensor network applications in hazardous environments. Further research is needed to improve WPWS to realize a totally wireless sensor network. PMID:23443370

  10. A Wireless Sensor Enabled by Wireless Power

    Directory of Open Access Journals (Sweden)

    Da-Sheng Lee

    2012-11-01

    Full Text Available Through harvesting energy by wireless charging and delivering data by wireless communication, this study proposes the concept of a wireless sensor enabled by wireless power (WPWS and reports the fabrication of a prototype for functional tests. One WPWS node consists of wireless power module and sensor module with different chip-type sensors. Its main feature is the dual antenna structure. Following RFID system architecture, a power harvesting antenna was designed to gather power from a standard reader working in the 915 MHz band. Referring to the Modbus protocol, the other wireless communication antenna was integrated on a node to send sensor data in parallel. The dual antenna structure integrates both the advantages of an RFID system and a wireless sensor. Using a standard UHF RFID reader, WPWS can be enabled in a distributed area with a diameter up to 4 m. Working status is similar to that of a passive tag, except that a tag can only be queried statically, while the WPWS can send dynamic data from the sensors. The function is the same as a wireless sensor node. Different WPWSs equipped with temperature and humidity, optical and airflow velocity sensors are tested in this study. All sensors can send back detection data within 8 s. The accuracy is within 8% deviation compared with laboratory equipment. A wireless sensor network enabled by wireless power should be a totally wireless sensor network using WPWS. However, distributed WPWSs only can form a star topology, the simplest topology for constructing a sensor network. Because of shielding effects, it is difficult to apply other complex topologies. Despite this limitation, WPWS still can be used to extend sensor network applications in hazardous environments. Further research is needed to improve WPWS to realize a totally wireless sensor network.

  11. A wireless sensor enabled by wireless power.

    Science.gov (United States)

    Lee, Da-Sheng; Liu, Yu-Hong; Lin, Chii-Ruey

    2012-11-22

    Through harvesting energy by wireless charging and delivering data by wireless communication, this study proposes the concept of a wireless sensor enabled by wireless power (WPWS) and reports the fabrication of a prototype for functional tests. One WPWS node consists of wireless power module and sensor module with different chip-type sensors. Its main feature is the dual antenna structure. Following RFID system architecture, a power harvesting antenna was designed to gather power from a standard reader working in the 915 MHz band. Referring to the Modbus protocol, the other wireless communication antenna was integrated on a node to send sensor data in parallel. The dual antenna structure integrates both the advantages of an RFID system and a wireless sensor. Using a standard UHF RFID reader, WPWS can be enabled in a distributed area with a diameter up to 4 m. Working status is similar to that of a passive tag, except that a tag can only be queried statically, while the WPWS can send dynamic data from the sensors. The function is the same as a wireless sensor node. Different WPWSs equipped with temperature and humidity, optical and airflow velocity sensors are tested in this study. All sensors can send back detection data within 8 s. The accuracy is within 8% deviation compared with laboratory equipment. A wireless sensor network enabled by wireless power should be a totally wireless sensor network using WPWS. However, distributed WPWSs only can form a star topology, the simplest topology for constructing a sensor network. Because of shielding effects, it is difficult to apply other complex topologies. Despite this limitation, WPWS still can be used to extend sensor network applications in hazardous environments. Further research is needed to improve WPWS to realize a totally wireless sensor network.

  12. CERN Book fair

    CERN Multimedia

    CERN Central Library and IT Department Bookshop

    2004-01-01

    The CERN Library, in conjunction with the IT Department Bookshop, is organizing a book fair on the 28th and 29th October. Some 15 major publishers will be represented, including 6 who will be here in person, and more than 700 of their latest titles will be on display (for sale or order). The major topics covered will be computing, physics, technology, mathematics, engineering and popular science. Those present at this event will include Alpha Science, Cambridge University Press, Elsevier, Institute of Physics, Microsoft Press, O'Reilly, OLF Switzerland, Oxford University Press, McGraw-Hill, Springer, Pearson, Thali Switzerland, Wiley, World Scientific and Ebooks Corporation. The fair will take place on the first floor of the Main Building (bldg.60), Salle des Pas Perdus, and will be open from 10.00 to 17.00 on both days. In addition, EBooks Corporation will describe their electronic book system; insight into this is available at http://www.eblib.com/ We look forward to your support for this initiative. Sh...

  13. The progressivity of personal income tax in South Africa since 1994 ...

    African Journals Online (AJOL)

    revenue increased in importance between 1993/94 and 2010/11. The personal income tax burden for wage earners in South Africa has remained fairly constant since 1995. The personal income tax structure is progressive, but there was a declining trend in progressivity between 1994 and 2009. Increasing personal income ...

  14. 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...

  15. Tax Luxury or Necessity

    OpenAIRE

    Chia-Hui Lu

    2012-01-01

    This paper studies the optimal taxation between luxury and necessity goods. We set up a three-production-sector neoclassical growth model with inelastic labor supply, and analyze the tax incidence. We find that the two consumption taxes are neutral to economic growth and that the welfare maximization optimal tax mix involves levying the same rate on those two goods. In reality, the tax rate levied on the luxury good is usually higher, so that the government should reduce the tax rate on the l...

  16. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    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......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...

  17. Political risk in fair market value estimates

    International Nuclear Information System (INIS)

    Gruy, H.J.; Hartsock, J.H.

    1996-01-01

    Political risk arises from unstable governments, commercial establishments and infrastructure as well as labor unrest. All these factors vary from country to country and from time to time. Banks and insurance companies quantify these risks, but they are reluctant to divulge their opinions for fear of alienating possible customers that have been assigned a high risk. An investment in a fixed property such as an oil and gas lease, concession or other mineral interest is subject to political risk. No one will deny that money to be received several years in the future has a greater value today in a country with a stable government, stable tax regime, a sound economy and reliable labor force than in a Third World country where a revolution is brewing. Even in stable countries, the risk of tax law changes, exorbitant environmental production regulations and cleanup costs may vary. How do these factors affect fair market value and how are these calculations made? An important consideration discussed in this paper is the treatment of capital investments

  18. Adaptive Wireless Transceiver Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Many wireless technologies are already available for sensor applications. It is inevitable that many non-interoperable wireless technologies between 400 MHz and 5.8...

  19. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... 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...

  20. 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.

  1. 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 ...

  2. Tax Structure and Government Expenditures under Tax Equity Norms

    OpenAIRE

    Tobias Koenig; Andreas Wagener

    2010-01-01

    We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of whether concerns with tax equity only cause emotional discomfort or also impact on work incentives. If concerns with tax equity get...

  3. Quantitative Fairness Games

    Directory of Open Access Journals (Sweden)

    Alessandro Bianco

    2010-06-01

    Full Text Available We consider two-player games played on finite colored graphs where the goal is the construction of an infinite path with one of the following frequency-related properties: (i all colors occur with the same asymptotic frequency, (ii there is a constant that bounds the difference between the occurrences of any two colors for all prefixes of the path, or (iii all colors occur with a fixed asymptotic frequency. These properties can be viewed as quantitative refinements of the classical notion of fair path in a concurrent system, whose simplest form checks whether all colors occur infinitely often. In particular, the first two properties enforce equal treatment of all the jobs involved in the system, while the third one represents a way to assign a given priority to each job. For all the above goals, we show that the problem of checking whether there exists a winning strategy is CoNP-complete.

  4. 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.

  5. Wireless Communication Technologies

    Indian Academy of Sciences (India)

    First page Back Continue Last page Overview Graphics. Wireless Communication Technologies. Since 1999, the wireless LAN has experienced a tremendous growth. Reasons: Adoption of industry standards. Interoperability testing. The progress of wireless equipments to higher data rates. Rapid decrease in product ...

  6. Towards Controlling Latency in Wireless Networks

    KAUST Repository

    Bouacida, Nader

    2017-04-24

    Wireless networks are undergoing an unprecedented revolution in the last decade. With the explosion of delay-sensitive applications in the Internet (i.e., online gaming and VoIP), latency becomes a major issue for the development of wireless technology. Taking advantage of the significant decline in memory prices, industrialists equip the network devices with larger buffering capacities to improve the network throughput by limiting packets drops. Over-buffering results in increasing the time that packets spend in the queues and, thus, introducing more latency in networks. This phenomenon is known as “bufferbloat”. While throughput is the dominant performance metric, latency also has a huge impact on user experience not only for real-time applications but also for common applications like web browsing, which is sensitive to latencies in order of hundreds of milliseconds. Concerns have arisen about designing sophisticated queue management schemes to mitigate the effects of such phenomenon. My thesis research aims to solve bufferbloat problem in both traditional half-duplex and cutting-edge full-duplex wireless systems by reducing delay while maximizing wireless links utilization and fairness. Our work shed lights on buffer management algorithms behavior in wireless networks and their ability to reduce latency resulting from excessive queuing delays inside oversized static network buffers without a significant loss in other network metrics. First of all, we address the problem of buffer management in wireless full-duplex networks by using Wireless Queue Management (WQM), which is an active queue management technique for wireless networks. Our solution is based on Relay Full-Duplex MAC (RFD-MAC), an asynchronous media access control protocol designed for relay full-duplexing. Compared to the default case, our solution reduces the end-to-end delay by two orders of magnitude while achieving similar throughput in most of the cases. In the second part of this thesis

  7. 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

  8. 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.

  9. CCNA Wireless Study Guide

    CERN Document Server

    Lammle, Todd

    2010-01-01

    A complete guide to the CCNA Wireless exam by leading networking authority Todd Lammle. The CCNA Wireless certification is the most respected entry-level certification in this rapidly growing field. Todd Lammle is the undisputed authority on networking, and this book focuses exclusively on the skills covered in this Cisco certification exam. The CCNA Wireless Study Guide joins the popular Sybex study guide family and helps network administrators advance their careers with a highly desirable certification.: The CCNA Wireless certification is the most respected entry-level wireless certification

  10. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    This article describes how trade fairs act as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. This way, trade fairs make markets possible. Based on ongoing participant observation at book......, the lightness of "talk" and the carnival-like setting of fairs make them a site where disorder might be created that in turn can lead to change of field and market...

  11. FAIR VALUE: UTILITY AND LIMITS

    OpenAIRE

    Valentin Gabriel Cristea

    2015-01-01

    This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing mode...

  12. 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

  13. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

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

  14. 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...

  15. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    , 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....

  16. Whither the Marriage Tax?

    OpenAIRE

    James Alm; J. Sebastian Leguizamon

    2015-01-01

    We use household data from the Current Population Survey to calculate how the real value of the so-called "marriage tax" or "marriage subsidy" in the federal individual income tax has changed over the period 1969 to 2009. We examine three issues: the magnitude of the marriage tax/subsidy and its evolution over time, its effects on the distribution of income (including the effects of different demographic characteristics on the magnitudes and trends), and the causal factors in its evolution (e...

  17. MODELING COMBINING TAX REGIMES

    Directory of Open Access Journals (Sweden)

    Prishchenko E. A.

    2016-03-01

    Full Text Available The article discusses the combination of tax regimes as a result of separation from the operating business of the revenues and costs for system of a united tax on imputed income (UTII with the analysis of the tax consequences of such allocation. Three models of taxation were built: both variants of the simplified system of taxation from UTII and common system of taxation with UTII. We propose a rapid method of the most preferred system of taxation for small businesses’ selection depending material to labor costs ratio. All these results could be implemented in the case when the company starts a new type of activity under the rules UTII, and solves the problem in the framework of the tax regime to conduct this activity - UTII applied or not, based on the criterion of tax savings. Using the relations describing the tax burden when combined tax regimes, we can determine what the yield should have a new business line and what cost structure should it have to reduce the tax burden. The main result is proposed approach that can be used as a tool of tax planning activities of small businesses.

  18. Math Fair: Focus on Fractions

    Science.gov (United States)

    Mokashi, Neelima A.

    2009-01-01

    This article depicts the rewarding experience of creating mathematical environments for kindergarten and elementary students by focusing on one of the most important and often difficult-to-grasp concepts (fractions) through play methods incorporated into a math fair. The basic concept of a math fair is threefold: (1) to create preplanned,…

  19. Does market competition explain fairness?

    Science.gov (United States)

    Descioli, Peter

    2013-02-01

    The target article by Baumard et al. uses their previous model of bargaining with outside options to explain fairness and other features of human sociality. This theory implies that fairness judgments are determined by supply and demand but humans often perceive prices (divisions of surplus) in competitive markets to be unfair.

  20. Affect and fairness in economics

    NARCIS (Netherlands)

    van Winden, F.A.A.M.

    2007-01-01

    A strained relationship exists between mainstream economics and ethics. Over the last decade, behavioral economists have strongly argued for the importance of fairness in motivating behavior, based on substantial experimental evidence. Two main approaches to the modeling of fairness have been

  1. Wireless Luminescence Integrated Sensors (WLIS)

    Energy Technology Data Exchange (ETDEWEB)

    Simpson, M.L.; Sayler, G.S. (Univ. Tennessee)

    2003-11-10

    The goal of this project was the development of a family of wireless, single-chip, luminescence-sensing devices to solve a number of difficult distributed measurement problems in areas ranging from environmental monitoring and assessment to high-throughput screening of combinatorial chemistry libraries. These wireless luminescence integrated sensors (WLIS) consist of a microluminometer, wireless data transmitter, and RF power input circuit all realized in a standard integrated circuit (IC) process with genetically engineered, whole-cell, bioluminescent bioreporters encapsulated and deposited on the IC. The end product is a family of compact, low-power, rugged, low-cost sensors. As part of this program they developed an integrated photodiode/signal-processing scheme with an rms noise level of 175 electrons/second for a 13-minute integration time, and a quantum efficiency of 66% at the 490-nm bioluminescent wavelength. this performance provided a detection limit of < 1000 photons/second. Although sol-gel has previously been used to encapsulate yeast cells, the reaction conditions necessary for polymerization (primarily low pH) have beforehand proven too harsh for bacterial cell immobilizations. Utilizing sonication methods, they have were able to initiate polymerization under pH conditions conductive to cell survival. both a toluene bioreporter (Pseudomonas putida TVA8) and a naphthalene bioreporter (Pseudomonas fluorescens HK44) were successfully encapsulated in sol-gel and shown to produce a fairly significant bioluminescent response. In addition to the previously developed naphthalene- and toluene-sensitive bioreporters, they developed a yeast-based xenoestrogen reporter. This technology has been licensed by Micro Systems Technologies, a startup company in Dayton, Ohio for applications in environmental containments monitoring, and for detecting weapons of mass destruction (i.e. homeland security).

  2. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    /material, social, situational, content/appreciative, and the use value of goods, values which are then equated with a commodity exchange value in the form of price. Trade fairs frame order, but they are also events where the respective field might be reconfigurated. The contingency of personal interaction......This article describes how trade fairs act as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. This way, trade fairs make markets possible. Based on ongoing participant observation at book...... fairs in Frankfurt, Tokyo and London, the paper discusses central features of fairs in the light of theoretical categories like networks, institutions and cognitions that are commonly employed in economic sociology. In this context, it highlights that participants negotiate the technical...

  3. Wireless Competition in Canada: An Assessment

    Directory of Open Access Journals (Sweden)

    Jeffrey Church

    2013-08-01

    the number of wireless carriers. The key issue in terms of competition is whether prices track long run average costs, namely, whether wireless providers make monopoly profits. An examination of the leading firm’s cash flow over the life cycle of the wireless industry suggests internal rates of return well below the likely ex ante, pre-tax, cost of capital that reflects the risk of its investments. This is not consistent with either the inefficient exercise of market power or monopoly profits. Moreover, international comparisons of structural indicators of competition indicate that, if anything, wireless services in Canada are more competitive than in many of its peers. There is no evidence that there is a competition problem in wireless services in Canada. Efforts to create competition in the short run, that increase the number of carriers, will simply squeeze margins in the short run and likely will not be sustained in the long run, as carriers exit and consolidate to reduce competition and restore margins consistent with profitability and the natural limit. And, while consumers might gain in the short run from lower prices, everyone is likely made worse off in the long run from the misallocation of spectrum, reduction in scale of carriers, and reduction in incentives to invest from such intervention. The AWS set asides allocated spectrum to carriers whose focus was on talk and text, not carriers whose focus is on data, resulting in an inefficient mix of networks and a suboptimal allocation of spectrum.

  4. Demand for alternative-fuel vehicles when registration taxes are high

    DEFF Research Database (Denmark)

    Mabit, Stefan Lindhard; Fosgerau, Mogens

    2011-01-01

    This paper investigates the potential futures for alternative-fuel vehicles in Denmark, where the vehicle registration tax is very high and large tax rebates can be given. A large stated choice dataset has been collected concerning vehicle choice among conventional, hydrogen, hybrid, bio......-diesel, and electric vehicles. We estimate a mixed logit model that improves on previous contributions by controlling for reference dependence and allowing for correlation of random effects. Both improvements are found to be important. An application of the model shows that alternative-fuel vehicles with present...... technology could obtain fairly high market shares given tax regulations possible in the present high-tax vehicle market....

  5. Efficiency of tax bodies' performance

    OpenAIRE

    Fedorovskaya, M.

    2011-01-01

    The problems of assessment of tax bodies' activities efficiency which tax administration faces are touched upon. Suggestions made provide an opportunity for bodies of legislative and executive power to take specific measures aimed at enhancing the system of tax administration in the country. Suggested criteria for assessing tax bodies' performance can be put into practice by tax authorities. A new approach to aspects of solving tasks of control over tax compliance, preventing and excluding ta...

  6. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

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

  7. Taxes and gender equity

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

    Brenda Battisti

    questions through an analysis of personal income and consumption taxes in eight countries at different levels of ... Implicit gender biases are also found in consumption taxes, given that males and females have different expenditure patterns. ... and Social Protection in Developing Countries.” The project profile is available at.

  8. Tax Reform & University Development.

    Science.gov (United States)

    Myers, John Holt

    This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

  9. Life After Tax Reform.

    Science.gov (United States)

    Clotfelter, Charles T.

    1987-01-01

    The impact of the Tax Reform Act of 1986 on higher education is discussed. Background on the tax reform movement and the specific provisions of the 1986 law are examined. The law will reduce private donations, raise the cost of college, and raise the cost of operating institutions. (MLW)

  10. Waiting for tax credits

    International Nuclear Information System (INIS)

    Sheinkopf, K.

    1992-01-01

    This article examines the effect of tax credits and related legislation under consideration by Congress on the economics of the renewable energy industry. The topics discussed in the article include conflicting industry opinion on financial incentives, the effectiveness of current incentives, and alternative approaches. The article also includes a sidebar on tax incentives offered by state programs

  11. Income Tax Tips

    Science.gov (United States)

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  12. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

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

  13. 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.

  14. Tax Morale and Optimal Taxation

    OpenAIRE

    Güth, Werner; Sausgruber, Rupert

    2004-01-01

    We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead. The result is that a large majority of subjects prefer the general income tax regime. The bulk of votes is consistent with actual pay...

  15. Cultural Values and Overall Fairness;

    Directory of Open Access Journals (Sweden)

    Mohsen Golparvar

    2010-04-01

    Full Text Available This research conducted with the aim of investigating the relationships between overall fairness and cultural values with organizational justice, job satisfaction and turnover among the personnel of training and education administrations in Esfahan city. Statistical population were the personnel of education and training administrations regions, which 309 persons from them selected with using simple random sampling. Research instruments were overall fairness with 3 items, cultural values (in two fields including materialism and power distance with 8 items, distributive, procedural and interactional justice with 3,3,3 items respectively, job satisfaction with 3 items and turnover with 3 items. Data were analyzed with using Pearson’s correlation coefficient, structural equation modeling, moderated hierarchical regression and mediating regression analysis. Results showed that there are significant relations between overall fairness with distributive, procedural, interactional justice and turnover, job satisfaction and materialism (P0.05. The results of structural equation modeling and mediating regression analysis showed that overall fairness relatively mediate the relations between procedural justices with turnover. But there was not mediated role for overall fairness in relations between distributive and interactional fairness with turnover and job satisfaction. Moderated regression analysis showed that power distance likely have moderated role in relations between overall fairness with turnover likely.

  16. 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.

  17. 26 CFR 1.664-4 - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.

    Science.gov (United States)

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-4 Calculation of the fair market... publication will be available beginning May 1, 2009, at no charge, electronically via the IRS Internet site at...

  18. Wireless physical layer security

    OpenAIRE

    Poor, H. Vincent; Schaefer, Rafael F.

    2016-01-01

    Security is a very important issue in the design and use of wireless networks. Traditional methods of providing security in such networks are impractical for some emerging types of wireless networks due to the light computational abilities of some wireless devices [such as radio-frequency identification (RFID) tags, certain sensors, etc.] or to the very large scale or loose organizational structure of some networks. Physical layer security has the potential to address these concerns by taking...

  19. What was fair in acturial fairness?

    OpenAIRE

    Heras Martínez , Antonio José; Teira , David; Pradier , Pierre-Charles

    2016-01-01

    URL des Documents de travail : http://centredeconomiesorbonne.univ-paris1.fr/documents-de-travail-du-ces/; Documents de travail du Centre d'Economie de la Sorbonne 2016.73 - ISSN : 1955-611X; The concept of acturial fairness stems from an Aristotelian tradition in which fairness requires equality between the goods exchanged. When dealing with aleatory contracts, this principle evolved, among medieval scholars, into equality in risk: benefits and losses should be proportional to the risks unde...

  20. FAIR VALUE: UTILITY AND LIMITS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel Cristea

    2015-05-01

    Full Text Available This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing model that was carrying was not accompanied by a parallel examination of its impact on the presentation of accounts.

  1. Fair Value or Market Value?

    Directory of Open Access Journals (Sweden)

    Bogdan Cosmin Gomoi

    2014-12-01

    Full Text Available When taking into consideration the issue of defining the “fair value” concept, those less experimented in the area often fall in the “price trap”, which is considered as an equivalent of the fair value of financial structures. This valuation basis appears as a consequence of the trial to provide an “accurate image” by the financial statements and, also, as an opportunity for the premises offered by the activity continuing principle. The specialized literature generates ample controversies regarding the “fair value” concept and the “market value” concept. The paper aims to debate this issue, taking into account various opinions.

  2. Wireless security in mobile health.

    Science.gov (United States)

    Osunmuyiwa, Olufolabi; Ulusoy, Ali Hakan

    2012-12-01

    Mobile health (m-health) is an extremely broad term that embraces mobile communication in the health sector and data packaging. The four broad categories of wireless networks are wireless personal area network, wireless metropolitan area network, wireless wide area network, and wireless local area network. Wireless local area network is the most notable of the wireless networking tools obtainable in the health sector. Transfer of delicate and critical information on radio frequencies should be secure, and the right to use must be meticulous. This article covers the business opportunities in m-health, threats faced by wireless networks in hospitals, and methods of mitigating these threats.

  3. Wireless Emulation Laboratory

    Data.gov (United States)

    Federal Laboratory Consortium — The Wireless Emulation Laboratory (WEL) is a researchtest bed used to investigate fundamental issues in networkscience. It is a research infrastructure that emulates...

  4. Adaptive Wireless Transceiver Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Wireless technologies are an increasingly attractive means for spatial data, input, manipulation, and distribution. Mobitrum is proposing an innovative Adaptive...

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

    OpenAIRE

    Zhu, Z.; Krug, B.

    2005-01-01

    textabstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local governmen...

  6. 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

  7. 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.

  8. The impact of fair trade

    NARCIS (Netherlands)

    Ruben, R.

    2008-01-01

    Twenty years ago, Fair Trade started as an effort to enable smallholder producers from developing countries to successfully compete in international markets. Better access to market outlets and stable prices are considered key principles for sustainable poverty reduction and stakeholder

  9. SOCIAL ENTREPRENEURSHIP AND FAIR TRADE

    Directory of Open Access Journals (Sweden)

    Dejan Jelovac

    2014-01-01

    Full Text Available In this article we will present different theoretical views and positions on social entrepreneurship, fair trade, buying consumer behaviour and ethical consumerism. The Fair Trade, which is well recognized throughout the world, is an example of good practice of social entrepreneurship. Similarly, globalization processes, the pressure of large corporations, the rapid transmission of information, more and more developed ethical consumer behaviour is clearly contributed to both, the successful development of fair trade and social entrepreneurships. In the empirical part we reviewed and confirmed three of three sets of hypotheses through the quantitative research in Slovenia on sample of 253 respondents. Through the results of our study we also recognized the existence of opportunities for the development of social entrepreneurships in Slovenia. In the discussion and conclusion of the article listed are recommendations for further exploration of ethical consumerism, the development of social entrepreneurship and rising the profile of Fair Trade in Slovenia.

  10. The Evaluation Of Pre-Taxation Practice In Terms Of The Effects To Tax System Within The Frame Of The New Income Tax Draft Law

    Directory of Open Access Journals (Sweden)

    Fevzi Rıfat ORTAÇ

    2016-07-01

    Full Text Available It is possible to define pre-taxation, as taxing the payment that arises because of taxable transactions before payment to the owner, on account of the tax that will accrue in the future. In fact, pre-taxation has been applied in Turkish tax system all along with the names such as “stoppage, withholding, deduction at source, deduction” as a taxation method and tax security measure. It is thought that stoppage is possitive for the ease of collection, combating with unrecorded and reducing the cost of collection. On the other hand, it is claimed that it has negative effects in terms of including income completely and the creation of a fair tax system. In legacy application, especially, the trend to leave from declaration system puts forward the stoppage practice but at the same time it causes various problems about equity and effectiveness in taxation. The New Income Tax Draft Law that collects the income tax and corporation tax in a single law as taxes on income, makes some changes at pre-taxation. In this study, the regulations of the New Income Tax Draft Law about the application of pre-taxation will be evaluated comparatively with the existing legislation, the problems and solution proposals will be discussed.

  11. A NOVEL QOS SCHEDULING FOR WIRELESS BROADBAND NETWORKS

    Directory of Open Access Journals (Sweden)

    D. David Neels Pon Kumar

    2010-09-01

    Full Text Available During the last few years, users all over the world have become more and more familiar to the availability of broadband access. When users want broadband Internet service, they are generally restricted to a DSL (Digital Subscribers Line, or cable-modem-based connection. Proponents are advocating worldwide interoperability for microwave access (WiMAX, a technology based on an evolving standard for point-to multipoint wireless networking. Scheduling algorithms that support Quality of Service (QoS differentiation and guarantees for wireless data networks are crucial to the deployment of broadband wireless networks. The performance affecting parameters like fairness, bandwidth allocation, throughput, latency are studied and found out that none of the conventional algorithms perform effectively for both fairness and bandwidth allocation simultaneously. Hence it is absolutely essential for an efficient scheduling algorithm with a better trade off for these two parameters. So we are proposing a novel Scheduling Algorithm using Fuzzy logic and Artificial neural networks that addresses these aspects simultaneously. The initial results show that a fair amount of fairness is attained while keeping the priority intact. Results also show that maximum channel utilization is achieved with a negligible increment in processing time.

  12. 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.

  13. 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.

  14. Use of accounting for tax search conducted by tax administrator

    OpenAIRE

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  15. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Science.gov (United States)

    2011-10-26

    ...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under... Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury... regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes...

  16. New taxes are late

    International Nuclear Information System (INIS)

    Marcan, P.

    2007-01-01

    A special tax for monopolies is not the only new tax the cabinet of Robert Fico is yet to introduce. As of the beginning of the year, new excise taxes prescribed by Brussels should have entered into force in Slovakia. According to the new arrangements, we should pay for energy consumed and for the coal and natural gas used to produce heat. And so the energy prices for companies should have already increased. Although the deadline set by the European Commission has already passed, the cabinet has still not completed the final version of the relevant legislation. Work stopped after the elections. The Ministry is very careful when it comes to making statements related to the excise tax. 'We do not wish to talk about details. There are still some minor issues that require fine tuning,' said Adrian Belanik, General Director of the Tax and Customs Section. Companies will have to get ready for the new costs related to the new excise taxes. The only thing that is clear is that the new taxes will be paid on the electricity and fuel used for heat production. (authors)

  17. Security for multi-hop wireless networks

    CERN Document Server

    Mahmoud, Mohamed M E A

    2014-01-01

    This Springer Brief discusses efficient security protocols and schemes for multi-hop wireless networks. It presents an overview of security requirements for these networks, explores challenges in securing networks and presents system models. The authors introduce mechanisms to reduce the overhead and identify malicious nodes that drop packets intentionally. Also included is a new, efficient cooperation incentive scheme to stimulate the selfish nodes to relay information packets and enforce fairness. Many examples are provided, along with predictions for future directions of the field. Security

  18. Taxing Meat: Taking Responsibility for One's Contribution to Antibiotic Resistance.

    Science.gov (United States)

    Giubilini, Alberto; Birkl, Patrick; Douglas, Thomas; Savulescu, Julian; Maslen, Hannah

    2017-04-01

    Antibiotic use in animal farming is one of the main drivers of antibiotic resistance both in animals and in humans. In this paper we propose that one feasible and fair way to address this problem is to tax animal products obtained with the use of antibiotics. We argue that such tax is supported both by (a) deontological arguments, which are based on the duty individuals have to compensate society for the antibiotic resistance to which they are contributing through consumption of animal products obtained with the use of antibiotics; and (b) a cost-benefit analysis of taxing such animal products and of using revenue from the tax to fund alternatives to use of antibiotics in animal farming. Finally, we argue that such a tax would be fair because individuals who consume animal products obtained with the use of antibiotics can be held morally responsible, i.e. blameworthy, for their contribution to antibiotic resistance, in spite of the fact that each individual contribution is imperceptible.

  19. 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.

  20. To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm.

    OpenAIRE

    Dugarte, Rafael

    2006-01-01

    To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm. Rafael Dugarte Escalante September, 2006 Fair value accounting is fair and important for financial reporting in providing relevant, reliable, comparable and understandable information to the users depending on what kind of information is expected from it, and the way in which fair value is actually found. This study complemen...

  1. 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

  2. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    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...

  3. 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...

  4. International capital tax evasion and the foreign tax credit puzzle

    OpenAIRE

    Kimberley Scharf

    1997-01-01

    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...

  5. Wireless mobile Internet security

    CERN Document Server

    Rhee, Man Young

    2013-01-01

      The mobile industry for wireless cellular services has grown at a rapid pace over the past decade. Similarly, Internet service technology has also made dramatic growth through the World Wide Web with a wire line infrastructure. Realization for complete wired/wireless mobile Internet technologies will become the future objectives for convergence of these technologies thr

  6. 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.

  7. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

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

  8. Cooperation Techniques between LTE in Unlicensed Spectrum and Wi-Fi towards Fair Spectral Efficiency.

    Science.gov (United States)

    Maglogiannis, Vasilis; Naudts, Dries; Shahid, Adnan; Giannoulis, Spilios; Laermans, Eric; Moerman, Ingrid

    2017-08-31

    On the road towards 5G, a proliferation of Heterogeneous Networks (HetNets) is expected. Sensor networks are of great importance in this new wireless era, as they allow interaction with the environment. Additionally, the establishment of the Internet of Things (IoT) has incredibly increased the number of interconnected devices and consequently the already massive wirelessly transmitted traffic. The exponential growth of wireless traffic is pushing the wireless community to investigate solutions that maximally exploit the available spectrum. Recently, 3rd Generation Partnership Project (3GPP) announced standards that permit the operation of Long Term Evolution (LTE) in the unlicensed spectrum in addition to the exclusive use of the licensed spectrum owned by a mobile operator. Alternatively, leading wireless technology developers examine standalone LTE operation in the unlicensed spectrum without any involvement of a mobile operator. In this article, we present a classification of different techniques that can be applied on co-located LTE and Wi-Fi networks. Up to today, Wi-Fi is the most widely-used wireless technology in the unlicensed spectrum. A review of the current state of the art further reveals the lack of cooperation schemes among co-located networks that can lead to more optimal usage of the available spectrum. This article fills this gap in the literature by conceptually describing different classes of cooperation between LTE and Wi-Fi. For each class, we provide a detailed presentation of possible cooperation techniques that can provide spectral efficiency in a fair manner.

  9. Real Property Tax - 2016

    Data.gov (United States)

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

  10. Real Property Tax - 2017

    Data.gov (United States)

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

  11. Gross Sales Tax Collections

    Data.gov (United States)

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

  12. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

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

  13. Real Property Tax Rates

    Data.gov (United States)

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

  14. Socially Improving Tax Reforms

    OpenAIRE

    Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin

    2008-01-01

    This paper proposes graphical methods to determine whether commodity-tax changes are "socially improving", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-improving tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey ...

  15. Timing Tax Evasion

    OpenAIRE

    Dirk Niepelt

    2004-01-01

    Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: Fines depending on the duration of an evasion spell, and different vintages of income sources subject to aggregate risk and fixed costs when switched between evasion states. The dynamic approach...

  16. Excise Taxes with Multiproduct Transactions

    OpenAIRE

    Stephen F. Hamilton

    2009-01-01

    I examine excise taxes levied on multiproduct retailers. Excise taxes reduce equilibrium output and decrease equilibrium product variety in the short run, but taxes can raise output per product in the long run and induce entry. Excise taxes are overshifted into prices in a wide range of cases, including under linear and concave demand conditions, and excise taxes shift less than one-for-one into prices only when demand is highly convex. Multiproduct transactions substantively alter the effici...

  17. Investment Taxes and Equity Returns

    OpenAIRE

    Clemens Sialm

    2006-01-01

    This paper investigates whether investors are compensated for the tax burden of equity securities. Effective tax rates on equity securities vary due to frequent tax reforms and due to persistent differences in propensities to pay dividends. The paper finds an economically and statistically significant relationship between risk-adjusted stock returns and effective personal tax rates using a new data set covering tax burdens on a cross-section of equity securities between 1927 and 2004. Consist...

  18. 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

  19. 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)

  20. 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...

  1. 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.

  2. Security for multihop wireless networks

    CERN Document Server

    Khan, Shafiullah

    2014-01-01

    Security for Multihop Wireless Networks provides broad coverage of the security issues facing multihop wireless networks. Presenting the work of a different group of expert contributors in each chapter, it explores security in mobile ad hoc networks, wireless sensor networks, wireless mesh networks, and personal area networks.Detailing technologies and processes that can help you secure your wireless networks, the book covers cryptographic coprocessors, encryption, authentication, key management, attacks and countermeasures, secure routing, secure medium access control, intrusion detection, ep

  3. CERN scientific book fair 2010

    CERN Multimedia

    CERN Library

    2010-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2010 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Some twelve companies will be present and will bring with them a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look to the books on offer. The Fair will take place in the Main Building (bldg. 500) on the ground floor near the Restaurant 1 on Tuesday 7th and Wednesday 8th September. Participating or represented publishers include: Cambridge University Press, EPFL Press – PPUR, Oxford University Press, Imperial College Press, McGraw-Hill, Oxford University Press, Pearson Education, Princeton University Press, Springer, Taylor and Francis, Wiley, World Scientific. Fair opening times: Tuesday 7 September 9:00 &ndash...

  4. CERN Scientific Book Fair 2013

    CERN Multimedia

    CERN Library

    2013-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2013 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Key publishers will present a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look at the books on sale. The fair will take place in the Main Building (Bldg. 500) on the ground floor near Restaurant 1 on Monday 9 and Tuesday 10 September. Participating or represented publishers include: Oxford University Press, Princeton University Press, Springer, Wiley, and World Scientific-Imperial College Press. Fair opening times:  - Monday 9 September 9:00 - 18:00  - Tuesday 10 September 9:00 - 18:00

  5. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. Fairs frame the contacts people make and sustain as networks; the institutional rules and social norms guiding their behaviour there; and the values......This working paper takes as its starting point the work of the German economic sociologist, Jens Beckert, and his call for empirical investigations into how intentionally rational actors reach decisions under conditions when they do not know what is best to do. It describes how trade fairs act...... and cognitive frames that they bring to bear and negotiate with other participants. They make actors aware of a ‘mutual correspondence’ in their interpretation of the goods in which they deal and of the social situations in which engage for the sake of such trade. Trade fairs both configure fields and make...

  6. Future Facility: FAIR at GSI

    International Nuclear Information System (INIS)

    Rosner, Guenther

    2007-01-01

    The Facility for Antiproton and Ion Research, FAIR, is a new particle accelerator facility to be built at the GSI site in Germany. The research at FAIR will cover a wide range of topics in nuclear and hadron physics, high density plasma and atomic physics, and applications in condensed matter physics and biology. A 1.1 km circumference double ring of rapidly cycling 100 and 300 Tm synchrotrons, will be FAIR's central accelerator system. It will be used to produce, inter alia, high intensity secondary beams of antiprotons and short-lived radioactive nuclei. A subsequent suite of cooler and storage rings will deliver heavy ion and antiproton beams of unprecedented quality. Large experiments are presently being designed by the NUSTAR, PANDA, PAX, CBM, SPARC, FLAIR, HEDgeHOB and BIOMAT collaborations

  7. The wireless internet explained

    CERN Document Server

    Rhoton, John

    2001-01-01

    The Wireless Internet Explained covers the full spectrum of wireless technologies from a wide range of vendors, including initiatives by Microsoft and Compaq. The Wireless Internet Explained takes a practical look at wireless technology. Rhoton explains the concepts behind the physics, and provides an overview that clarifies the convoluted set of standards heaped together under the umbrella of wireless. It then expands on these technical foundations to give a panorama of the increasingly crowded landscape of wireless product offerings. When it comes to actual implementation the book gives abundant down-to-earth advice on topics ranging from the selection and deployment of mobile devices to the extremely sensitive subject of security.Written by an expert on Internet messaging, the author of Digital Press''s successful Programmer''s Guide to Internet Mail and X.400 and SMTP: Battle of the E-mail Protocols, The Wireless Internet Explained describes and evaluates the current state of the fast-growing and crucial...

  8. Atlantic petroleum royalties : fair deal or raw deal

    International Nuclear Information System (INIS)

    Watkins, G.C.; Crowley, B.L.

    2001-01-01

    A study was conducted to address the controversy regarding the Newfoundland and Nova Scotia offshore royalty regimes and associated agreements. This study compared the regimes in Atlantic Canada with the best practices elsewhere and laid important groundwork for understanding the Atlantic offshore oil and gas industry. The main concern by the public is whether the distribution of returns from resource exploitation is fair. The report is divided into 6 sections which examine the nature of economic rent in the context of natural resources, and look at various instruments used to lay claim to it. A review of the resource rent royalty (RRR) instrument, dealing with a tax on net cash flow before outlining its approximation by the RRR was included along with a set of examples of such regimes in Australia, Canadian Frontier Lands, and the United Kingdom. An evaluation criteria was developed for the royalty regime and this criteria was applied to the current generic Nova Scotia and Newfoundland offshore petroleum tax regimes. It was concluded that there is room for improvement, but in general, the regimes stand up to rigorous experimentation and they provide a fair return to the provinces and citizens. The present regimes do not discourage further development of the industry. 17 refs., 1 tab., 2 figs

  9. Wireless rechargeable sensor networks

    CERN Document Server

    Yang, Yuanyuan

    2015-01-01

    This SpringerBrief provides a concise guide to applying wireless energy transfer techniques in traditional battery-powered sensor networks. It examines the benefits and challenges of wireless power including efficiency and reliability. The authors build a wireless rechargeable sensor networks from scratch and aim to provide perpetual network operation. Chapters cover a wide range of topics from the collection of energy information and recharge scheduling to joint design with typical sensing applications such as data gathering. Problems are approached using a natural combination of probability

  10. Wireless network pricing

    CERN Document Server

    Huang, Jianwei

    2013-01-01

    Today's wireless communications and networking practices are tightly coupled with economic considerations, to the extent that it is almost impossible to make a sound technology choice without understanding the corresponding economic implications. This book aims at providing a foundational introduction on how microeconomics, and pricing theory in particular, can help us to understand and build better wireless networks. The book can be used as lecture notes for a course in the field of network economics, or a reference book for wireless engineers and applied economists to understand how pricing

  11. Wireless mesh networks

    CERN Document Server

    Held, Gilbert

    2005-01-01

    Wireless mesh networking is a new technology that has the potential to revolutionize how we access the Internet and communicate with co-workers and friends. Wireless Mesh Networks examines the concept and explores its advantages over existing technologies. This book explores existing and future applications, and examines how some of the networking protocols operate.The text offers a detailed analysis of the significant problems affecting wireless mesh networking, including network scale issues, security, and radio frequency interference, and suggests actual and potential solutions for each pro

  12. Optical and wireless technologies

    CERN Document Server

    Tiwari, Manish; Singh, Ghanshyam; Minzioni, Paolo

    2018-01-01

    This book presents selected papers from 1st International Conference on Optical and Wireless Technologies, providing insights into the analytical, experimental, and developmental aspects of systems, techniques, and devices in these spheres. It explores the combined use of various optical and wireless technologies in next-generation networking applications, and discusses the latest developments in applications such as photonics, high-speed communication systems and networks, visible light communication, nanophotonics, and wireless and multiple-input-multiple-output (MIMO) systems. The book will serve as a valuable reference resource for academics and researchers across the globe.

  13. Children develop a veil of fairness

    DEFF Research Database (Denmark)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco

    2014-01-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore......INFO Database Record (c) 2013 APA, all rights reserved)....

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

    Directory of Open Access Journals (Sweden)

    Josimovski Aleksandar G.

    2013-01-01

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

  15. Tax, Social Policy and Gender : rethinking equality and efficiency

    OpenAIRE

    2018-01-01

    Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the ‘fair go’. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development and the International Monetary Fund are paying renewed attention to gender inequality. Tax, Social Policy and Gender presents new research on entrenched gender inequality in a comparative framework of hu...

  16. Toddlers Selectively Help Fair Agents

    Directory of Open Access Journals (Sweden)

    Luca Surian

    2017-06-01

    Full Text Available Previous research showed that infants and toddlers are inclined to help prosocial agents and assign a positive valence to fair distributions. Also, they expect that positive and negative actions directed toward distributors will conform to reciprocity principles. This study investigates whether toddlers are selective in helping others, as a function of others’ previous distributive actions. Toddlers were presented with real-life events in which two actresses distributed resources either equally or unequally between two puppets. Then, they played together with a ball that accidentally fell to the ground and asked participants to help them to retrieve it. Participants preferred to help the actress who performed equal distributions. This finding suggests that by the second year children’s prosocial actions are modulated by their emerging sense of fairness.HighlightsToddlers (mean age = 25 months are selective in helping distributors.Toddlers prefer helping a fair rather than an unfair distributor.Toddlers’ selective helping provides evidence for an early sense of fairness.

  17. Atoms at the Science Fair

    Energy Technology Data Exchange (ETDEWEB)

    LeCompte, Robert G. [AEC Division of Technical Information; Wood, Burrell L. [AEC Division of Special Projects

    1968-01-01

    The United States Atomic Energy Commission has prepared this booklet to help young science fair exhibitors, their science teachers, project counselors, and parents. The booklet suggests some of the numerous nuclear topics on which students can base meaningful science projects. It offers all exhibitors advice on how to plan, design, and construct successful exhibits.

  18. Financial Fairness and Conditional Indexation

    NARCIS (Netherlands)

    Kleinow, Torsten; Schumacher, Hans

    2015-01-01

    Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk

  19. THE EXL EXPERIMENT AT FAIR

    NARCIS (Netherlands)

    Rigollet, Catherine

    2010-01-01

    The upcoming FAIR facility in Darmstadt, Germany, will produce intense high energy beams of exotic nuclei, which will be used to explore the properties of new regions of the chart of nuclides of key importance for both nuclear structure and nuclear astrophysics. In the EXL project, heavy ion beams

  20. Fair Exchange in Strand Spaces

    Directory of Open Access Journals (Sweden)

    Joshua D. Guttman

    2009-10-01

    Full Text Available Many cryptographic protocols are intended to coordinate state changes among principals. Exchange protocols coordinate delivery of new values to the participants, e.g. additions to the set of values they possess. An exchange protocol is fair if it ensures that delivery of new values is balanced: If one participant obtains a new possession via the protocol, then all other participants will, too. Fair exchange requires progress assumptions, unlike some other protocol properties. The strand space model is a framework for design and verification of cryptographic protocols. A strand is a local behavior of a single principal in a single session of a protocol. A bundle is a partially ordered global execution built from protocol strands and adversary activities. The strand space model needs two additions for fair exchange protocols. First, we regard the state as a multiset of facts, and we allow strands to cause changes in this state via multiset rewriting. Second, progress assumptions stipulate that some channels are resilient-and guaranteed to deliver messages-and some principals are assumed not to stop at certain critical steps. This method leads to proofs of correctness that cleanly separate protocol properties, such as authentication and confidentiality, from invariants governing state evolution. G. Wang's recent fair exchange protocol illustrates the approach.

  1. 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.

  2. Tax Tips for Forest Landowners for the 2013 Tax Year

    Science.gov (United States)

    Linda Wang; John Greene

    2013-01-01

    This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

  3. 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.

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

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    VAT), yearly contributions of value .... an optimum tax rate that both encourages savings, investment and labour supply, and at the same time ... (VAT and CED) contribution to total revenue and economic growth glucoses more than direct tax.

  5. Wireless capsule endoscopy

    Science.gov (United States)

    Iddan, Gavriel; Meron, Gavriel; Glukhovsky, Arkady; Swain, Paul

    2000-05-01

    We have developed a new type of endoscopy, which for the first time allows painless endoscopic imaging of the whole of the small bowel. This procedure involves a wireless capsule endoscope and we describe here its successful testing in humans.

  6. Green heterogeneous wireless networks

    CERN Document Server

    Ismail, Muhammad; Nee, Hans-Peter; Qaraqe, Khalid A; Serpedin, Erchin

    2016-01-01

    This book focuses on the emerging research topic "green (energy efficient) wireless networks" which has drawn huge attention recently from both academia and industry. This topic is highly motivated due to important environmental, financial, and quality-of-experience (QoE) considerations. Specifically, the high energy consumption of the wireless networks manifests in approximately 2% of all CO2 emissions worldwide. This book presents the authors’ visions and solutions for deployment of energy efficient (green) heterogeneous wireless communication networks. The book consists of three major parts. The first part provides an introduction to the "green networks" concept, the second part targets the green multi-homing resource allocation problem, and the third chapter presents a novel deployment of device-to-device (D2D) communications and its successful integration in Heterogeneous Networks (HetNets). The book is novel in that it specifically targets green networking in a heterogeneous wireless medium, which re...

  7. A Convex Framework for Fair Regression

    OpenAIRE

    Berk, Richard; Heidari, Hoda; Jabbari, Shahin; Joseph, Matthew; Kearns, Michael; Morgenstern, Jamie; Neel, Seth; Roth, Aaron

    2017-01-01

    We introduce a flexible family of fairness regularizers for (linear and logistic) regression problems. These regularizers all enjoy convexity, permitting fast optimization, and they span the rang from notions of group fairness to strong individual fairness. By varying the weight on the fairness regularizer, we can compute the efficient frontier of the accuracy-fairness trade-off on any given dataset, and we measure the severity of this trade-off via a numerical quantity we call the Price of F...

  8. faire ?

    African Journals Online (AJOL)

    Les études postmodernes et les controverses sur l'écriture de l'histoire, tout comme les études postcoloniales nous somment de nous interroger sur notre discipline comme « un construit, un discours sur des représentations » >>mais aussi une représentation qui doit se définir par rapport au modèle historique métropolitain.

  9. Taxing behavioral control diminishes sharing and costly punishment in childhood.

    Science.gov (United States)

    Steinbeis, Nikolaus

    2018-01-01

    Instances of altruism in children are well documented. However, the underlying mechanisms of such altruistic behavior are still under considerable debate. While some claim that altruistic acts occur automatically and spontaneously, others argue that they require behavioral control. This study focuses on the mechanisms that give rise to prosocial decisions such as sharing and costly punishment. In two studies it is shown in 124 children aged 6-9 years that behavioral control plays a critical role for both prosocial decisions and costly punishment. Specifically, the studies assess the influence of taxing aspects of self-regulation, such as behavioral control (Study 1) and emotion regulation (Study 2) on subsequent decisions in a Dictator and an Ultimatum Game. Further, children's perception of fairness norms and emotional experience were measured. Taxing children's behavioral control prior to making their decisions reduced sharing and costly punishment of unfair offers, without changing perception of fairness norms or the emotional experience. Conversely, taxing children's emotion regulation prior to making their decisions only led to increased experience of anger at seeing unfair offers, but left sharing, costly punishment and the perception of fairness norms unchanged. These findings stress the critical role of behavioral control in prosocial giving and costly punishment in childhood. © 2016 John Wiley & Sons Ltd.

  10. Wireless radio a history

    CERN Document Server

    Coe, Lewis

    2006-01-01

    ""Informative...recommended""--Choice; ""interesting...a good read...well worth reading""--Contact Magazine. This history first looks at Marconi's wireless communications system and then explores its many applications, including marine radio, cellular telephones, police and military uses, television and radar. Radio collecting is also discussed, and brief biographies are provided for the major figures in the development and use of the wireless.

  11. Wireless Networks Security

    OpenAIRE

    Jenko, Marko

    2016-01-01

    In this thesis we deal with security, penetration testing and different types of attacks on wireless networks. We theoretically familiarize with the field of wireless networks, security mechanisms and the most used security standards. Then we systematically overview the field of penetration testing. We divide the penetration testing on types and different methodologies. We explain the tasks of the provider and the subscriber in penetration testing. Description of the process of conducting the...

  12. The Minnesota income tax compliance experiment: State tax results

    OpenAIRE

    Coleman, Stephen

    1996-01-01

    This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternative strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced services to taxpayers, information messages in letters sent to taxpayers, and a new M-1 tax form. About 47,000 taxpayers participated in the experim...

  13. Cambodian Tax Revenue and Non Tax Revenue : Issues & Proposals

    OpenAIRE

    Sang, Sinavith

    2006-01-01

    Taxation is an important instrument of economic policy in a country. Tax reform deals with wide range of issues of economic policy as well as specific problems of tax structure, design and administration. In the process of improving and drawing tax policies that encounter the requirements of a fast changing economy, society, and polity, tax revenue in Cambodia increased dramatically after the democratic coalition government formed in 1993. Similar to other developing countries Cambodia began ...

  14. Transaction Taxes, Capital Gains Taxes and House Prices

    OpenAIRE

    Nicole Aregger; Martin Brown; Enzo Rossi

    2013-01-01

    Motivated by the search for instruments to contain future housing bubbles, we examine the impact of transaction taxes and capital gains taxes on residential house price growth. We exploit the variation in taxation across Swiss cantons, as well as within-canton changes in taxation over time. We relate these taxes to house price growth observed for 92 regions of the country during the period 1985 - 2009. Our results suggest that higher taxes on capital gains exacerbate house price dynamics whil...

  15. What Is Fair in the Fair Transport Concept?

    DEFF Research Database (Denmark)

    Borgström, Benedikte

    It starts in a simple question and purpose of what is fair in the transport chain concept, and develops to an abductive reasoning based on critical business ethics research and polyphonic narratives for an understanding of the mess that involves people, ethics in supply chains, interest organizat......It starts in a simple question and purpose of what is fair in the transport chain concept, and develops to an abductive reasoning based on critical business ethics research and polyphonic narratives for an understanding of the mess that involves people, ethics in supply chains, interest...... organizations and EU institutions. Analytical understanding arrives from the Spinozian ethical principles in societies, justice and mercy. Justice as a social pact in order to escape the natural injustice and inequality outside the social system. Mercy as recognizing individuals in collective co...

  16. 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.

  17. Tax Tips for Forest Landowners for the 2006 Tax Year

    Science.gov (United States)

    Linda Wang; John L. Greene

    2006-01-01

    This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

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

    Science.gov (United States)

    Picus, Larry

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

  19. 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

  20. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price responsiven...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  1. Wireless Networks: New Meaning to Ubiquitous Computing.

    Science.gov (United States)

    Drew, Wilfred, Jr.

    2003-01-01

    Discusses the use of wireless technology in academic libraries. Topics include wireless networks; standards (IEEE 802.11); wired versus wireless; why libraries implement wireless technology; wireless local area networks (WLANs); WLAN security; examples of wireless use at Indiana State University and Morrisville College (New York); and useful…

  2. New Mexico Property Tax Districts

    Data.gov (United States)

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

  3. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

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

  4. 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.......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...

  5. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

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

  6. Correct fair market value calculation needed to avoid regulatory challenges.

    Science.gov (United States)

    Dietrich, M O

    1997-09-01

    In valuing a physician practice for acquisition, it is important for buyers and sellers to distinguish between fair market value and strategic value. Although many buyers would willingly pay for the strategic value of a practice, tax-exempt buyers are required by law to consider only the fair market value in setting a bid price. Valuators must adjust group earnings to exclude items that do not apply to any willing seller and include items that do apply to any willing seller to arrive at the fair market value of the practice. In addition, the weighted average cost of capital (WACC), which becomes the discount rate in the valuation model, is critical to the measure of value of the practice. Small medical practices are assumed to have few hard assets and little long-term debt, and the WACC is calculated on the basis of those assumptions. When a small practice has considerable debt, however, this calculated WACC may be inappropriate for valuing the practice. In every case, evidence that shows that a transaction has been negotiated "at arm's length" should stave off any regulatory challenge.

  7. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Property acquired upon a tax-free exchange. 1... of $2,500 to B in exchange for a truck (to be used in A's business) with a fair market value of $2... equivalent to its fair market value at the date of the exchange. The application of this paragraph may be...

  8. 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

  9. Considerations for the Tax Mix

    OpenAIRE

    BOB HAMILTON; CHUN-YAN KUO; SATYA PODDAR

    1988-01-01

    The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of excise and other taxes in Canada than other OECD countries. The second is Canada social security tax share well below the OECD average.

  10. Petroleum tax and financial decisions

    International Nuclear Information System (INIS)

    Stensland, G.; Sunnevaag, K.

    1993-03-01

    The work presented in this report focuses on tax motivated financial incentives in the Norwegian petroleum tax system. Of particular concern is the effects of the reserve fund requirement in the Joint Stock Companies Act. Our prime concern is the Norwegian petroleum tax system as applicable from January 1992, but for the sake of comparison, we have also examined the ''old'' Norwegian petroleum tax system. The findings presented in this report can be divided in two parts. Based on an overview over the development in debt and equity for the major part of companies operating on the Norwegian continental shelf it seems reasonable to divide the companies in three groups. The first group is companies which is not in a tax paying position, both ''foreign'' and domestic. These companies seem to use debt as their most important capital source. The second group is Norwegian companies in a tax paying position. These companies also seem to use debt as the most important capital source. The last group is ''foreign'' companies in a tax paying position. This is a group of companies that mainly use equity to finance their investments in the offshore sector. The second part of the report tries to explain these observations. In the report we compare the incentive effects in the new petroleum tax system to the old tax system. The incentives to finance investments with debt is stronger in the new tax system. Several explanations emerge. Firstly, in the old tax system the investor got an effective tax deduction of 12.8% for dividends. This is removed in the new system. Secondly, in the new system 78% tax is included in the financial statements after tax profit calculation and the maximum dividend calculation, while in the old tax system the withholding tax was excluded. 31 refs., 13 figs. 2 tabs

  11. Taxing Feedlots in Alberta: Lethbridge County's Tax on Confined Feeding Operations

    Directory of Open Access Journals (Sweden)

    Bev Dahlby

    2017-11-01

    Full Text Available Lethbridge County introduced a new business tax on confined feeding operations (CFO, notably feedlots, in 2016. It was expected to bring in $2.5 million for county road maintenance in 2017. However, the tax could have a detrimental impact on feedlot owners and is not the fairest way to amass revenue for road repairs. Four criteria can be used to evaluate a particular form of taxation. They are fairness, efficient resource allocation, compliance and administration costs, and revenue stability. This paper examines the potential impacts of the tax and proposes three alternative methods for financing Lethbridge County road maintenance that meet those criteria. These alternatives create less of an impact on feedlot owners and share the tax burden more equitably. They also reduce the potentially negative ripple effects that the CFO levy may have on feed producers, cattle producers, meat packers and consumers. The current tax is based on livestock storage capacity, rather than on production volume. It’s counter-productive in the long run because the feedlot’s fixed costs of production are increased, while its variable costs remain unaffected. This permanent increase in fixed costs, estimated to be as high as 20 per cent of the average operating margin per head of cattle, lowers the return on feedlot investments. Thus, the new tax could result in some feedlots being closed for lack of a high enough return on investment.A more equitable revenue source for road maintenance would be user fees imposed on the trucking industry. This system is already in use in Oregon and New Zealand. It uses GPS technology to track trucks on the roads and then charges the trucking companies a fee based on road use. It would certainly be worthwhile for the province to initiate a pilot program to test the system’s efficacy on Alberta roads. Lethbridge County could also implement a usage levy that would be based on how much it spends on roads, combined with a feedlot

  12. CERN Scientific Book Fair 2008

    CERN Multimedia

    DSU Unit

    2008-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2008 CERN Book Fair 2008, a three-day scientific book festival offering you the opportunity to meet key publishers and electronic book suppliers and to browse and purchase books at significant discounts. Some ten companies will be participating and will bring with them a selection of titles in physics, technology, mathematics, engineering and popular science. There will also be a number of tie-in events intended to give you an insight into the writing and publishing process from authors within our own community. Come along and meet the authors, discuss your book ideas with the publishers’ representatives or simply browse the books on offer. The Fair will take place in Building 500 in the area near the Main Auditorium, and special presentations (as detailed below) will be held in rooms nearby or in the Library. Participating publishers and book traders include: Cambridge ...

  13. Tax Reform and Environmental Taxation

    OpenAIRE

    Gilbert E. Metcalf

    2005-01-01

    I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns on equity).

  14. 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...

  15. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

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

  16. Formation of tax culture in Russia

    OpenAIRE

    Halikova Je.A.; Ginijatullina D.R.

    2014-01-01

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

  17. Tax Culture: A Basic Concept for Tax Politics

    OpenAIRE

    Nerré, Birger

    2008-01-01

    I have suggested not to limit tax-cultural considerations to the side of taxpayers, but to widen its understanding by using an embeddedness approach considering the history of taxation and by that means explicating national tax-cultural diversity (e.g. Nerré 2001b, 2002b, 2006a). In the course of continuing globalization two different kinds of disturbances of tax culture have been identified: tax culture shocks and tax culture lags. Both are due to ignorant and/or ethnocentric policy measures...

  18. Collector ring project at FAIR

    International Nuclear Information System (INIS)

    Dolinskii, A; Blell, U; Dimopoulou, C; Gorda, O; Leibrock, H; Litvinov, S; Laier, U; Schurig, I; Weinrich, U; Berkaev, D; Koop, I; Starostenko, A; Shatunov, P

    2015-01-01

    The collector ring is a dedicated ring for fast cooling of ions coming from separators at the FAIR project. To accommodate optimal technical solutions, a structure of a magnet lattice was recently reviewed and modified. Consequently, more appropriate technical solutions for the main magnets could be adopted. A general layout and design of the present machine is shown. The demanding extraction schemes have been detailed and open design issues were completed. (paper)

  19. Accounting for Fair Value Headging

    OpenAIRE

    Botea Elena Mihaela; Stanila Oana Georgiana; SSahlian Daniela Nicoleta

    2010-01-01

    The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used to hedge these risks can be handled to cover fair value exposure, cash flow exposure and exposure to changes in the value of a net investment in a foreign operation. The hedging accounting roll is to prot...

  20. 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.

  1. Taxing market power

    OpenAIRE

    Jaskold Gabszewicz, Jean; Grazzini, Lisa

    1998-01-01

    We investigate the effectiveness of tax and transfer policies in correcting market distortions when the economy is imperfectly competitive. We perform this analysis in the context of an exchange model representing a bilateral oligopoly situation, which constitutes a particular example of a Shapley-Shubik strategic market game.

  2. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  3. Economic and tax issues

    Science.gov (United States)

    Steverson O. Moffat; John L. Greene

    2002-01-01

    Economic conditions and tax policies affect land use decisions everywhere, but their effects on the rate of change in land use are particularly large in the wildland-urban interface. We begin this chapter with a brief economic history of the South and a description of the macroeconomic trends and conditions that affect microeconomics at the wildlandurban interface....

  4. QCD Matter Physics at FAIR

    Science.gov (United States)

    Senger, P.; CBM Collaboration

    2017-11-01

    The Compressed Baryonic Matter (CBM) experiment will be one of the major scientific pillars of the future Facility for Antiproton and Ion Research (FAIR) in Darmstadt. The goal of the CBM research program is to explore the QCD phase diagram in the region of high baryon densities using high-energy nucleus-nucleus collisions. This includes the study of the equation-of-state of nuclear matter at neutron star core densities, and the search for the deconfinement and chiral phase transitions. The CBM detector is designed to measure rare diagnostic probes such as hadrons including multi-strange (anti-) hyperons, lepton pairs, and charmed particles with unprecedented precision and statistics. Most of these particles will be studied for the first time in the FAIR energy range. In order to achieve the required precision, the measurements will be performed at very high reaction rates of 1 to 10 MHz. This requires very fast and radiation-hard detectors, a novel data read-out and analysis concept based on free streaming front-end electronics, and a high-performance computing cluster for online event selection. The status of FAIR and the physics program of the proposed CBM experiment will be discussed.

  5. HOW APPRAISERS DEVELOP FAIR VALUE

    Directory of Open Access Journals (Sweden)

    MIROSLAV ŠKODA

    2012-01-01

    Full Text Available Management is responsible for its own financial decisions. If we take into account, that fair value concept was shown in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the future. Non-professional readers of financial statements believe, however, that company financials are the work of the public accounting firm that had signed the audit certificate. The main reason for bringing this point up is that when companies disclose Fair Value (FV information in their financial statements, they are taking responsibility for the values disclosed. Management may often be encouraged to utilize the services of an outside professional, but at the end of the day, the outside appraiser is a hired gun. Although the appraiser has to take responsibility for his own work, hiring the appraiser does not absolve management of its ultimate responsibility. The obverse of this is also true. Management does not have to hire the appraiser to develop any fair value disclosures made in the financial statements. Developing FV information is not recommended as a do-it yourself undertaking, there is nothing in Generally Accepted Accounting Principles (GAAP or Securities Exchange Commission (SEC regulations, however, that requires an outside appraiser.

  6. Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon

    Directory of Open Access Journals (Sweden)

    Oludele Akinloye Akinboade

    2015-12-01

    Full Text Available Taxation provides a predictable and stable flow of revenue to finance development objectives. This is important in a country like Cameroon that has serious challenges with meeting its development objectives. Small and medium enterprises (SMEs are significant for economic growth in the country, contributing as much as about 22 percent of the gross domestic product. SMEs generate taxable incomes. They also collect employment and value added taxes on behalf of the government. Taxation, however, imposes high cost to small businesses. SMEs are less tax compliant in comparison to large businesses. SMEs are considered the ‘hard to tax group from the informal sector.’ As such, the literature suggests that only a fraction of their taxable incomes is reported to tax authorities. Against this background, factors that correlate with tax compliance of 575 small and medium size companies in Cameroon are discussed from a survey of companies in the manufacturing and wholesale sectors. High registration cost and time-consuming processes promote tax non-compliance. The perception that tax system is corrupt discourages registration and filing compliance. When there are too many compliance hurdles, the probability of filing compliance is reduced. However, a fair and static system encourages filing and registration compliance. A clear and consistent tax system promotes filing compliance. Authorities that understand their responsibilities and are willing to respond to enquiries during the registration process promote tax compliance in general.

  7. 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.

  8. 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...

  9. CONTRIBUTION OF INDIRECT TAXES

    Directory of Open Access Journals (Sweden)

    CHIRCULESCU MARIA FELICIA

    2015-08-01

    Full Text Available The work is based on the fact that at any time and in any society, taxation is regarded as undesirable for all taxpayers. The existence and it's manifestation is justified, because the operation of any company involves costs that must be covered by sufficient resources. Since ancient times, each state has adopted its own tax system, more or less perfected, as the state has experienced a greater or lesser economic and military power At the base of this work stays the fact that tax systems are a key factor influencing the overall efficiency of the economy. They determine the size tendency to save, invest and work, influencing the increase in production and employment, which is essential sights integral economic strategy, making tax reform an important component of economic reform. This paper aims to analyze the indirect taxes and their contribution to the public revenues in Romania, the purpose paper contains an analysis based on statistical series as indirect taxation is where tax harmonization was possible. Through analyzes, the paper aims to provide answers to the problem of the contradiction between the growing need for budgetary revenues, which entails a continuous amplification and diversification of taxation, on the one hand, and the need to stimulate economic development, on the other hand. The harmonization of indirect taxation had been achieved since this touches the free movement of goods and the freedom to supply services, not being able to say the same thing about direct taxation, which is why the European Community Treaty does not specify expressly the alignment of direct taxation, considering that direct taxation is a matter of Internal Policies that, for a country free option.

  10. Children develop a veil of fairness.

    Science.gov (United States)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco; Olson, Kristina R; Gino, Francesca; Norton, Michael I

    2014-02-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore whether children's developing concern with behaving fairly toward others may in part reflect a developing concern with appearing fair to others. In Experiments 1 and 2, most 6- to 8-year-old children behaved fairly toward others when an experimenter was aware of their choices; fewer children opted to behave fairly, however, when they could be unfair to others yet appear fair to the experimenter. In Experiment 3, we explored the development of this concern with appearing fair by using a wider age range (6- to 11-year-olds) and a different method. In this experiment, children chose how to assign a good or bad prize to themselves and another participant by either unilaterally deciding who would get each prize or using a fair procedure--flipping a coin in private. Older children were much more likely to flip the coin than younger children, yet were just as likely as younger children to assign themselves the good prize by reporting winning the coin flip more than chance would dictate. Overall, the results of these experiments suggest that as children grow older they become increasingly concerned with appearing fair to others, which may explain some of their increased tendency to behave fairly.

  11. 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…

  12. 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…

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

    NARCIS (Netherlands)

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

    2005-01-01

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

  14. Explanation of Interaction between Iranian Physicians and Government in the Field of Tax: A Qualitative Study.

    Science.gov (United States)

    Pakdaman, Mohsen; Pourreza, Abolghasem; Sefiddashti, Sara Emamgholipour; Foroushani, Abbas Rahimi; Abdoli, Ghahreman

    2016-02-01

    One of the main tools for fair redistribution of income in the society is taxes, and, in developing countries, the public sector is financed through taxes. Identifying physicians' income to determine their income tax is associated with many problems. This study was conducted to identify the factors that affect the interaction between Iranian physicians and the government regarding taxes to cover gaps in the tax system and resolve the problems associated with the interactions between physicians and the government relative to taxes. This study was a qualitative content analysis conducted in 2015. Two groups of participants were involved in this qualitative study. The first group was 11 experts and scholars from organizations related to taxes, and the second group was 10 general practitioners and specialists selected through purposive sampling until data saturation was achieved. MAXQDA 10 software was used for assigning interviews, mining codes, and categorizing the codes. In addition, qualitative content analysis was used to analyze the data. Data analysis resulted in emergence of three categories, i.e., "Tax Affairs Organization and government," "physicians," and "Medical Council." There were 12 subcategories for these three categories. The results of this study showed that the Tax Affairs Organization does not have access to the income information of physicians required to determine their taxes. The government should create motivation for accurate and proper tax payments by physicians by providing them with various amenities. It should be clear and tangible where the government spends the taxes received from physicians, and an appropriate tax culture should be created by using the mass media. The Tax Affairs Organization should identify the physicians who do not pay taxes through interaction and cooperation of the Medical Council as a trade organization, and it should compile their tax records. The Medical Council should acquire information from the Tax Affairs

  15. Do Taxes Produce Better Wine?

    OpenAIRE

    Martin Ljunge

    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 US wine market. I find that the market share of high quality wine is significantly increased by unit taxes and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis a...

  16. 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 US...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes, and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  17. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

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

  18. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

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

  19. Product Tax Modelling in INFORGE

    OpenAIRE

    Mönnig, Anke

    2008-01-01

    In this paper, the application of INFORGE as an analyzing tool for fiscal policy shocks is introduced by using the example of taxes on products. In recent times, variations of tax rates on product taxes have become rather popular because it is a simple method to consolidate state budget. A detailed modelling of taxes on products is important for further two reasons: (i) they are an important component for the transition from demand at purchasers’ prices to demand at basic prices. (ii) Taxes o...

  20. Export Taxes under Bertrand Duopoly

    OpenAIRE

    David Collie; Roger Clarke

    2006-01-01

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

  1. Tax-Optimal Step-Up and Imperfect Loss Offset

    Directory of Open Access Journals (Sweden)

    Markus Diller

    2012-05-01

    Full Text Available In the field of mergers and acquisitions, German and international tax law allow for several opportunities to step up a firm's assets, i.e., to revaluate the assets at fair market values. When a step-up is performed the taxpayer recognizes a taxable gain, but also obtains tax benefits in the form of higher future depreciation allowances associated with stepping up the tax base of the assets. This tax-planning problem is well known in taxation literature and can also be applied to firm valuation in the presence of taxation. However, the known models usually assume a perfect loss offset. If this assumption is abandoned, the depreciation allowances may lose value as they become tax effective at a later point in time, or even never if there are not enough cash flows to be offset against. This aspect is especiallyrelevant if future cash flows are assumed to be uncertain. This paper shows that a step-up may be disadvantageous or a firm overvalued if these aspects are not integrated into the basic calculus. Compared to the standard approach, assets should be stepped up only in a few cases and - under specific conditions - at a later point in time. Firm values may be considerably lower under imperfect loss offset.

  2. OPTICAL WIRELESS COMMUNICATION SYSTEM

    Directory of Open Access Journals (Sweden)

    JOSHUA L.Y. CHIENG

    2016-02-01

    Full Text Available The growing demand of bandwidth in this modern internet age has been testing the existing telecommunication infrastructures around the world. With broadband speeds moving towards the region of Gbps and Tbps, many researches have begun on the development of using optical wireless technology as feasible and future methods to the current wireless technology. Unlike the existing radio frequency wireless applications, optical wireless uses electromagnetic spectrums that are unlicensed and free. With that, this project aim to understand and gain better understanding of optical wireless communication system by building an experimental and simulated model. The quality of service and system performance will be investigated and reviewed. This project employs laser diode as the propagation medium and successfully transferred audio signals as far as 15 meters. On its quality of service, results of the project model reveal that the bit error rate increases, signal-to-noise ratio and quality factor decreases as the link distance between the transmitter and receiver increases. OptiSystem was used to build the simulated model and MATLAB was used to assist signal-to-noise ratio calculations. By comparing the simulated and experimental receiver’s power output, the experimental model’s efficiency is at 66.3%. Other than the system’s performance, challenges and factors affecting the system have been investigated and discussed. Such challenges include beam divergence, misalignment and particle absorption.

  3. EXPERIMENTAL PERFORMANCE ANALYSIS OF WIRELESS ...

    African Journals Online (AJOL)

    ABSTRACT. Wireless networking is currently being deployed for various applications. However, the application of wireless networking in healthcare remains a challenge mainly because of security and reliability concerns. This paper presents experimental results of performance analysis of a wireless network for healthcare ...

  4. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

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

  5. Responsible Investment: Taxes and Paradoxes

    Directory of Open Access Journals (Sweden)

    Knuutinen Reijo

    2017-12-01

    Full Text Available Taxes have become an issue of corporate social responsibility (CSR, but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI see taxes as having on their environmental, social, and governance (ESG agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may increase the returns, but those increased returns are riskier. This study focuses particularly on the relationship between SRI and taxation. We find that tax matters are considered to be on the ESG agenda, but their role and significance in the ESG analysis is unclear.

  6. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

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

  7. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

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

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...... that a higher ad valorem tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, we demonstrate that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes....

  8. Fair competition in refuse collection market

    NARCIS (Netherlands)

    Gradus, R.H.J.M.; Dijkgraaf, E.

    2007-01-01

    We estimate whether fair competition exists for tendering refuse collection in the Netherlands. The results indicate that concentration increases prices and offsets the advantage of contracting out. The presence of competing public firms might be essential to ensure fair competition.

  9. 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...

  10. Signaling-Free Max-Min Airtime Fairness in IEEE 802.11 Ad Hoc Networks

    Directory of Open Access Journals (Sweden)

    Youngsoo Lee

    2016-01-01

    Full Text Available We propose a novel media access control (MAC protocol, referred to as signaling-free max-min airtime fair (SMAF MAC, to improve fairness and channel utilization in ad hoc networks based on IEEE 802.11 wireless local area networks (WLANs. We introduce busy time ratio (BTR as a measure for max-min airtime fairness. Each node estimates its BTR and adjusts the transmission duration by means of frame aggregation and fragmentation, so that it can implicitly announce the BTR to neighbor nodes. Based on the announced BTR, each of the neighbor nodes controls its contention window. In this way, the SMAF MAC works in a distributed manner without the need to know the max-min fair share of airtime, and it does not require exchanging explicit control messages among nodes to attain fairness. Moreover, we successfully incorporate the hidden node detection and resolution mechanisms into the SMAF MAC to deal with the hidden node problem in ad hoc networks. The simulation results confirm that the SMAF MAC enhances airtime fairness without degrading channel utilization, and it effectively resolves several serious problems in ad hoc networks such as the starvation, performance anomaly, and hidden node problems.

  11. Fair play in energy policy decisions: Procedural fairness, outcome fairness and acceptance of the decision to rebuild nuclear power plants

    International Nuclear Information System (INIS)

    Visschers, Vivianne H.M.; Siegrist, Michael

    2012-01-01

    To raise public acceptance of new energy policies, promoting the fairness of the outcomes and of the decision-making procedure has been suggested. Very few studies have examined the role of fairness in public acceptance of rebuilding nuclear power plants. Therefore, using a large mail survey, we investigated the public’s acceptance of the decision to rebuild nuclear power plants in Switzerland by 2020. The study examined the influence of procedural fairness and outcome fairness on the acceptance of this decision, as well as other factors such as risk perception and benefit perception. Additionally, we investigated the moderating influence of general attitudes towards nuclear power on the relation between fairness and decision acceptance. Results indicated that outcome fairness strongly increased decision acceptance, along with general attitudes towards nuclear power and perceived economic benefits. Procedural fairness had only a small impact on decision acceptance. The influence of fairness on decision acceptance did not seem to depend on general nuclear attitudes. Our findings imply that, in the case of rebuilding nuclear power plants, perceived benefits and outcome fairness are important determinants of acceptance of the decision, while procedural fairness only has a limited impact. - Highlights: ► We investigated the role of fairness in the acceptance of a nuclear policy decision. ► Outcome fairness strongly influenced decision acceptance regarding nuclear power plants. ► The role of procedural fairness was relatively small in this respect. ► Also, nuclear attitudes and perceived economic benefits affected decision acceptance. ► Outcome fairness seems more relevant for decision acceptance than procedural fairness.

  12. GasFair/PowerFair/EnergyUser '98 : Presentations

    International Nuclear Information System (INIS)

    1998-01-01

    Papers presented at three conferences, reviewing recent activities in the natural gas and electric power industries and matters of concern to energy consumers in North America are contained on this single CD-ROM. Seven presentations relate to the natural gas industry, nine to electric power generation and transmission, and ten to a wide range of topics dealing with various concerns relating to the environment, financial and cost management aspects of energy utilization. Speakers at the GasFair sessions discussed recent developments in natural gas supply, marketing, purchasing, risk management and the impact of energy convergence on natural gas. Presentations at the PowerFair segment dealt with issues in electricity deregulation, supply and financing, purchasing and marketing. Issues discussed at the EnergyUser sessions included presentations dealing with ways to save costs with energy technology and integrated services, environmental performance contracting and engineering and energy cost control. The CD-ROM also contains the summary of a round table discussion and five individual presentations made at the Natural Gas Pipeline Forum. This pre-conference institute dealt with the likely effects of new pipelines and pipeline extensions on North American natural gas consumers. . tabs., figs

  13. Considering the health care entity C corporation conversion to tax pass-through entity status.

    Science.gov (United States)

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  14. Environmental taxes and transaction costs

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    1994-06-01

    A well-known tax policy principle in the case of environmental bads holds that optimality would apply to a special class of environmental taxes, the so called Pigovian or effluent taxes (or fees or charges). However, an interesting paradox arises here for effluent taxes are seldom chosen in practical policies by governments. An explanation for this discrepancy is that effluent taxes are generally supposed to bring about the highest amount of transaction costs in order to enforce this kind of tax. This would be caused by the fact that usually large numbers of agents are involved if effluents are taken as the principal tax base. Unfortunately this explanation seems to boomerang for it brings about an impossibility result: effluent taxes can never be first best taxes if transaction costs are allowed. Up till now theoretical economics has not paid much attention to this problem. In contrast this essay offers an explanation for the discrepancy and it shows why the impossibility theorem is a paradox. As soon as one allows for transaction costs in welfare analysis, one not only has to acknowledge that such costs are attached to the internalization device but also to the initial status quo. Moreover, the amount of transaction costs is not independent of the tax contracts themselves, neither are the benefits of regulation through taxation. Accordingly a more general welfare assessment of questions where it is optimal to levy environmental taxes shows that first best Pigovian taxes need not be effluent taxes (even if abatement is possible), although in some cases effluent taxes might still be the best policy option from an economic perspective. 31 refs

  15. FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

    OpenAIRE

    Ciprian-Dan COSTEA

    2014-01-01

    Fair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting informatio...

  16. Fair value assessment – valences and limitations

    OpenAIRE

    Cozma Ighian Diana; Nistor Cristina Silvia

    2010-01-01

    In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements, and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether a...

  17. Fiber wireless networks

    Science.gov (United States)

    Nirmalathas, A.; Bakaul, M.; Lim, C.; Novak, D.; Waterhouse, R.

    2005-11-01

    Broadband wireless networks based on a number of new frequency windows at higher microwave and millimeter-wave frequencies have been actively pursued to provide ultra-high bandwidth services over a wireless networks. These networks will have a large number of antenna base-stations with high throughput. Significant reductions in antenna base-station complexity can be achieved if most of the signal routing and switching functions centralized at a central office in the network. In such a network, fiber feed networks can be effectively deployed to provide high bandwidth interconnections between multiple antenna base-stations and the central office. With wavelength division multiplexing, efficient optical fiber feed network architectures could be realised to provide interconnection to a large number of antenna base-stations. In this paper, we present an over view of our recent research into system technologies for fiber wireless networks.

  18. Wireless physical layer security

    Science.gov (United States)

    Poor, H. Vincent; Schaefer, Rafael F.

    2017-01-01

    Security in wireless networks has traditionally been considered to be an issue to be addressed separately from the physical radio transmission aspects of wireless systems. However, with the emergence of new networking architectures that are not amenable to traditional methods of secure communication such as data encryption, there has been an increase in interest in the potential of the physical properties of the radio channel itself to provide communications security. Information theory provides a natural framework for the study of this issue, and there has been considerable recent research devoted to using this framework to develop a greater understanding of the fundamental ability of the so-called physical layer to provide security in wireless networks. Moreover, this approach is also suggestive in many cases of coding techniques that can approach fundamental limits in practice and of techniques for other security tasks such as authentication. This paper provides an overview of these developments.

  19. Terabit Wireless Communication Challenges

    Science.gov (United States)

    Hwu, Shian U.

    2012-01-01

    This presentation briefly discusses a research effort on Terabit Wireless communication systems for possible space applications. Recently, terahertz (THz) technology (300-3000 GHz frequency) has attracted a great deal of interest from academia and industry. This is due to a number of interesting features of THz waves, including the nearly unlimited bandwidths available, and the non-ionizing radiation nature which does not damage human tissues and DNA with minimum health threat. Also, as millimeter-wave communication systems mature, the focus of research is, naturally, moving to the THz range. Many scientists regard THz as the last great frontier of the electromagnetic spectrum, but finding new applications outside the traditional niches of radio astronomy, Earth and planetary remote sensing, and molecular spectroscopy particularly in biomedical imaging and wireless communications has been relatively slow. Radiologists find this area of study so attractive because t-rays are non-ionizing, which suggests no harm is done to tissue or DNA. They also offer the possibility of performing spectroscopic measurements over a very wide frequency range, and can even capture signatures from liquids and solids. According to Shannon theory, the broad bandwidth of the THz frequency bands can be used for terabit-per-second (Tb/s) wireless communication systems. This enables several new applications, such as cell phones with 360 degrees autostereoscopic displays, optic-fiber replacement, and wireless Tb/s file transferring. Although THz technology could satisfy the demand for an extremely high data rate, a number of technical challenges need to be overcome before its development. This presentation provides an overview the state-of-the- art in THz wireless communication and the technical challenges for an emerging application in Terabit wireless systems. The main issue for THz wave propagation is the high atmospheric attenuation, which is dominated by water vapor absorption in the THz

  20. Assortiment-kanaalmatch voor biologische fair tradeproducten

    NARCIS (Netherlands)

    LEI,

    2008-01-01

    Stichting FairBites ontwikkelt middels een innovatief organisatiemodel biologische en fair trade voedingsproducten voor de out-of-home (OOH) markt. Deze producten zijn zeer beperkt beschikbaar in dit marktsegment dat ± 35% van de voedingsmarkt vertegenwoordigd. FairBites richt zich op jong

  1. Playing Fair: An Essential Element in Contracting

    Science.gov (United States)

    Peeler, Tom

    2012-01-01

    Playing fair has a value with which people are all familiar. From the sandboxes of childhood and the competitive sports of youth to the business transactions of adulthood, people have been told how important it is to play fair. Playing fair in contracting is not only essential, it's the legal and ethical thing to do. In this article, the author…

  2. Volatility as a downside of fairness

    OpenAIRE

    Leibfried, Peter; Zimmermann, Marc-Daniel

    2008-01-01

    Accounting Standards increasingly require financial instruments such as stocks, derivatives and structured products to be measured at fair value. As fair values represent a financial instrument's market value, price fluctuations find their way into financial statements. Even though fair value measurement provides useful information about the current value of a corporation's assets, it also increases the volatility of earnings.

  3. Do fair value adjustments influence dividend policy?

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2011-01-01

    We examine the impact of positive fair value adjustments on dividend policy. If fair value adjustments are transitory in nature and managers are able to assess their implications for future earnings, fair value adjustments in net income is expected to have no distribution consequences. However,

  4. 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 jurisdiction......-tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high...

  5. Wireless communications algorithmic techniques

    CERN Document Server

    Vitetta, Giorgio; Colavolpe, Giulio; Pancaldi, Fabrizio; Martin, Philippa A

    2013-01-01

    This book introduces the theoretical elements at the basis of various classes of algorithms commonly employed in the physical layer (and, in part, in MAC layer) of wireless communications systems. It focuses on single user systems, so ignoring multiple access techniques. Moreover, emphasis is put on single-input single-output (SISO) systems, although some relevant topics about multiple-input multiple-output (MIMO) systems are also illustrated.Comprehensive wireless specific guide to algorithmic techniquesProvides a detailed analysis of channel equalization and channel coding for wi

  6. Pervasive wireless environments

    CERN Document Server

    Yang, Jie; Trappe, Wade; Cheng, Jerry

    2014-01-01

    This Springer Brief provides a new approach to prevent user spoofing by using the physical properties associated with wireless transmissions to detect the presence of user spoofing. The most common method, applying cryptographic authentication, requires additional management and computational power that cannot be deployed consistently. The authors present the new approach by offering a summary of the recent research and exploring the benefits and potential challenges of this method. This brief discusses the feasibility of launching user spoofing attacks and their impact on the wireless and sen

  7. Wireless optical telecommunications

    CERN Document Server

    Bouchet, Olivier

    2013-01-01

    Wireless optical communication refers to communication based on the unguided propagation of optical waves. The past 30 years have seen significant improvements in this technique - a wireless communication solution for the current millennium - that offers an alternative to radio systems; a technique that could gain attractiveness due to recent concerns regarding the potential effects of radiofrequency waves on human health.The aim of this book is to look at the free space optics that are already used for the exchange of current information; its many benefits, such as incorporating chan

  8. Wireless telecommunication systems

    CERN Document Server

    Terré, Michel; Vivier, Emmanuelle

    2013-01-01

    Wireless telecommunication systems generate a huge amount of interest. In the last two decades, these systems have experienced at least three major technological leaps, and it has become impossible to imagine how society was organized without them. In this book, we propose a macroscopic approach on wireless systems, and aim at answering key questions about power, data rates, multiple access, cellular engineering and access networks architectures.We present a series of solved problems, whose objective is to establish the main elements of a global link budget in several radiocommunicati

  9. Data converters for wireless standards

    CERN Document Server

    Shi, Chunlei

    2002-01-01

    Wireless communication is witnessing tremendous growth with proliferation of different standards covering wide, local and personal area networks (WAN, LAN and PAN). The trends call for designs that allow 1) smooth migration to future generations of wireless standards with higher data rates for multimedia applications, 2) convergence of wireless services allowing access to different standards from the same wireless device, 3) inter-continental roaming. This requires designs that work across multiple wireless standards, can easily be reused, achieve maximum hardware share at a minimum power consumption levels particularly for mobile battery-operated devices.

  10. 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.

  11. 75 FR 8400 - In the Matter of Certain Wireless Communications System Server Software, Wireless Handheld...

    Science.gov (United States)

    2010-02-24

    ... Communications System Server Software, Wireless Handheld Devices and Battery Packs; Notice of Investigation... within the United States after importation of certain wireless communications system server software... certain wireless communications system server software, wireless handheld devices or battery packs that...

  12. 75 FR 43206 - In the Matter of Certain Wireless Communications System Server Software, Wireless Handheld...

    Science.gov (United States)

    2010-07-23

    ... INTERNATIONAL TRADE COMMISSION [Investigation No. 337-TA-706] In the Matter of Certain Wireless Communications System Server Software, Wireless Handheld Devices and Battery Packs: Notice of Commission... United States after importation of certain wireless communications system server software, wireless...

  13. INTERPRETATION OF TAX TREATIES

    OpenAIRE

    Uzeltürk, Hakan

    2015-01-01

    Nations benefit economically when their companies work abroad and develop their strength in international markets. Economic power also brings international political power and prestige. When dealing with international business, taxation is one o f the most important problems. Double taxation, which is to tax the same profit by two or more countries, is a serious obstacle that confronts international enterprises. Unless double taxation is avoided it will be difficult for enterprises to conduct...

  14. Energy prices and taxes

    International Nuclear Information System (INIS)

    2004-01-01

    Energy Prices and Taxes contains a major international compilation of energy prices at all market levels: import prices, industry prices and consumer prices. The statistics cover main petroleum products, gas, coal and electricity, giving for imported products an average price both for importing country and country of origin. Every issue includes full notes on sources and methods and a description of price mechanisms in each country

  15. 18 CFR 1306.6 - Expense of transfer of title and proration of taxes.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Expense of transfer of title and proration of taxes. 1306.6 Section 1306.6 Conservation of Power and Water Resources TENNESSEE... property by TVA: (a) TVA will, to the extent it deems fair and reasonable, bear all expenses incidental to...

  16. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

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

  17. Ecological tax reform

    International Nuclear Information System (INIS)

    1996-01-01

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

  18. Resource management in wireless networking

    CERN Document Server

    Cardei, Mihaela; Du, Ding-Zhu

    2005-01-01

    This is the first book that provides readers with a deep technical overview of recent advances in resource management for wireless networks at different layers of the protocol stack. The subject is explored in various wireless networks, such as ad hoc wireless networks, 3G/4G cellular, IEEE 802.11, and Bluetooth personal area networks.Survey chapters give an excellent introduction to key topics in resource management for wireless networks, while experts will be satisfied by the technical depth of the knowledge imparted in chapters exploring hot research topics.The subject area discussed in this book is very relevant today, considering the recent remarkable growth of wireless networking and the convergence of wireless personal communications, internet technologies and real-time multimedia.This volume is a very good companion for practitioners working on implementing solutions for multimedia and Quality of Service - sensitive applications over wireless networks.Written for:Researchers, faculty members, students...

  19. Inspired at a book fair

    CERN Multimedia

    Anaïs Schaeffer

    2012-01-01

    During the Frankfurt book fair last October, the CERN stand drew quite the crowd. Director-General Rolf Heuer was there to promote CERN’s mission and the "LHC: the Large Hadron Collider" book. He met a lot of visitors and for one of them there was also a nice follow-up…   Marcus and his father visiting the LINAC facility. Fifteen year-old Marcus lives in Lauterecken near Frankfurt. The popular book fair last autumn was for him a nice opportunity to get in touch with the CERN environment. Inspired by the stand and what the CERN people were describing, he started to ask more and more questions… So many, that Rolf Heuer decided to invite him to come to CERN and find out some of the answers for himself. A few weeks later, while recovering from an exciting visit to the ATLAS underground cavern and other CERN installations with a cup of tea in Restaurant 1, Marcus shared his enthusiasm about the Organization: “When I was younger, my moth...

  20. Liquidity and Impact in Fair Markets

    OpenAIRE

    Jaisson, Thibault

    2015-01-01

    We develop a theory which applies to any market dynamics that satisfy a fair market assumption on the nullity of the average profit of simple market making strategies. We show that for any such fair market, there exists a martingale fair price which corresponds to the average liquidation value (at the ask or the bid) of an infinitesimal quantity of stock. We show that this fair price is a natural reference price to compute the ex post gain of limit orders. Using only the fair market assumptio...

  1. TAX RISK MANAGEMENT IN THE MODEL TAX CONTROL INUNIVERSITIES

    OpenAIRE

    Evloeva M.M.

    2012-01-01

    This article discusses the features of tax risks in educational institutions. Purpose: To prevent violations of tax laws, reducing the likelihood oftax risks. Methodology: the creation of institutions of higher education in the department of internal fiscal control and the introduction of the method of tax risk management. Results: of the study clarified and systematized the purpose and objectives of fiscal control of higher education institutions have been identified and classified riskoobra...

  2. Between the proper tax treatment and privileged tax treatment: a proposal of tax immunity for cooperative societies because of their cause

    Directory of Open Access Journals (Sweden)

    José Eduardo de Miranda

    2016-12-01

    Full Text Available The taxation of cooperative societies is a wound that bothers the various legislations of the globe, so that many countries, including Brazil, do not find the path of legal development for a fair and adequate form of cooperative taxation are. Supported by retrogressive understandings, Brazilian legislators and doctrinaire discussion of the tax preserve the sense of cooperative, without ennoble the nature of the cooperative society itself, tenacity and the true meaning of cooperation. It is therefore necessary to cause a rereading of the cooperative order to be understood that the ownership surpasses cooperative economic aspect, and, finding in order to bring about a socio-moral transmutation of man, it allows the legislator qualify for differentially, to enjoy tax immunity.Received : 06.06.2016Accepted: 05.09.2016

  3. Book Review: Is Fair Value Fair? Financial Reporting from an International Perspective

    DEFF Research Database (Denmark)

    Thinggaard, Frank

    2005-01-01

    This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0.......This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0....

  4. 75 FR 4100 - Affirmative Fair Housing, Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing...

    Science.gov (United States)

    2010-01-26

    ..., Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing Marketing (AFHM) Plan-Single Family Housing and Affirmative Fair Housing Marketing (AFHM) Plan- Cooperatives/Condominiums AGENCY: Office of...: Title of Proposal: Affirmative Fair Housing, Marketing (AFHM) Plan- MultifamilyHousing, Affirmative Fair...

  5. 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.

  6. 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...

  7. 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...... fishermen or hunters (here named "bureaucratic tax-seeking"). Second, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Taxing citizens or firms is then like harvesting rents from a natural resource and therefore we apply a common-pool resource...

  8. PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT

    Directory of Open Access Journals (Sweden)

    R Nelly Nur Apandi

    2016-12-01

    Full Text Available Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee. Keywords: Fair Value Non Current Asset; Tax Management; Audit Fee   Abstrak. Penerapan standar akuntansi internasional telah meningkatkan penerapan nilai wajar dalam pelaporan keuangan. Manfaatnya adalah bahwa nilai wajar merupakan kondisi ekonomi sebenarnya dari suatu entitas. Di sisi lain, konsep ini juga menyebabkan masalah yang berkaitan dengan subjektivitas pengukurannya, terutama pada aset tidak lancar. Hal ini membuat auditor melakukan upaya yang lebih besar untuk mendapatkan keyakinan yang memadai atas kewajaran aset tidak lancar. Ini berimplikasi pada biaya audit yang lebih besar. Penelitian ini bertujuan untuk mengetahui pengaruh nilai wajar aktiva tidak lancar terhadap biaya audit. Penelitian ini juga bertujuan untuk mencari moderasi dari pengelolaan pajak aset perusahaan yang mempengaruhi hubungan antara penerapan nilai wajar dan biaya audit. Dengan menggunakan regresi OLS

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

    Directory of Open Access Journals (Sweden)

    Güneş ÇETİN GERGER

    2016-07-01

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

  10. A Fair Resource Allocation Algorithm for Data and Energy Integrated Communication Networks

    Directory of Open Access Journals (Sweden)

    Qin Yu

    2016-01-01

    Full Text Available With the rapid advancement of wireless network technologies and the rapid increase in the number of mobile devices, mobile users (MUs have an increasing high demand to access the Internet with guaranteed quality-of-service (QoS. Data and energy integrated communication networks (DEINs are emerging as a new type of wireless networks that have the potential to simultaneously transfer wireless energy and information via the same base station (BS. This means that a physical BS is virtualized into two parts: one is transferring energy and the other is transferring information. The former is called virtual energy base station (eBS and the latter is named as data base station (dBS. One important issue in such setting is dynamic resource allocation. Here the resource concerned includes both power and time. In this paper, we propose a fair data-and-energy resource allocation algorithm for DEINs by jointly designing the downlink energy beamforming and a power-and-time allocation scheme, with the consideration of finite capacity batteries at MUs and power sensitivity of radio frequency (RF to direct current (DC conversion circuits. Simulation results demonstrate that our proposed algorithm outperforms the existing algorithms in terms of fairness, beamforming design, sensitivity, and average throughput.

  11. Wireless Distributed Antenna MIMO

    DEFF Research Database (Denmark)

    2015-01-01

    The present disclosure relates to system applications of multicore optical fibers. One embodiment relates to a base transceiver station for a wireless telecommunication system comprising a plurality of antenna units arranged in a MIMO configuration and adapted for transmission and/or reception...

  12. Networking wireless sensors

    National Research Council Canada - National Science Library

    Krishnamachari, Bhaskar

    2005-01-01

    ... by networking techniques across multiple layers. The topics covered include network deployment, localization, time synchronization, wireless radio characteristics, medium-access, topology control, routing, data-centric techniques, and transport protocols. Ideal for researchers and designers seeking to create new algorithms and protocols and enginee...

  13. Wireless Remote Control System

    Directory of Open Access Journals (Sweden)

    Adrian Tigauan

    2012-06-01

    Full Text Available This paper presents the design of a wireless remote control system based on the ZigBee communication protocol. Gathering data from sensors or performing control tasks through wireless communication is advantageous in situations in which the use of cables is impractical. An Atmega328 microcontroller (from slave device is used for gathering data from the sensors and transmitting it to a coordinator device with the help of the XBee modules. The ZigBee standard is suitable for low-cost, low-data-rate and low-power wireless networks implementations. The XBee-PRO module, designed to meet ZigBee standards, requires minimal power for reliable data exchange between devices over a distance of up to 1600m outdoors. A key component of the ZigBee protocol is the ability to support networking and this can be used in a wireless remote control system. This system may be employed e.g. to control temperature and humidity (SHT11 sensor and light intensity (TSL230 sensor levels inside a commercial greenhouse.

  14. Subsurface Wireless Sensor Networks

    Science.gov (United States)

    Niemeier, J. J.; Davies, J. L.; Kruger, A.

    2008-12-01

    Conventional thinking holds that underground- and underwater radio communication is not possible, except at very low frequencies employing very long antennas and high transmit power. However, researchers at The University of Iowa have demonstrated that using inexpensive, low-power radios, it is in fact possible to achieve reliable underground radio communication over distances of several meters. This allows for creating underground wireless sensor networks. A proof-of-concept network was established at The University of Iowa, where nodes that measure soil moisture content are buried over a 20×20 m area (up to 1 m deep). The nodes organize themselves into a wireless sensor network, reconfigure routes as radio link quality waxes and wanes, cooperate in routing data packets to a surface base station, and so on. In an agricultural research setting, an advantage of such buried wireless sensor networks is that, if nodes were buried deep enough, they may be left in place during agricultural field work. Power consumption is an important issue in wireless sensor networks. This is especially true in a buried network where battery replacement is a major undertaking. The focus of continuing research is developing methods of inductively recharging buried sensor batteries.

  15. Insecurity of Wireless Networks

    Energy Technology Data Exchange (ETDEWEB)

    Sheldon, Frederick T [ORNL; Weber, John Mark [Dynetics, Inc.; Yoo, Seong-Moo [University of Alabama, Huntsville; Pan, W. David [University of Alabama, Huntsville

    2012-01-01

    Wireless is a powerful core technology enabling our global digital infrastructure. Wi-Fi networks are susceptible to attacks on Wired Equivalency Privacy, Wi-Fi Protected Access (WPA), and WPA2. These attack signatures can be profiled into a system that defends against such attacks on the basis of their inherent characteristics. Wi-Fi is the standard protocol for wireless networks used extensively in US critical infrastructures. Since the Wired Equivalency Privacy (WEP) security protocol was broken, the Wi-Fi Protected Access (WPA) protocol has been considered the secure alternative compatible with hardware developed for WEP. However, in November 2008, researchers developed an attack on WPA, allowing forgery of Address Resolution Protocol (ARP) packets. Subsequent enhancements have enabled ARP poisoning, cryptosystem denial of service, and man-in-the-middle attacks. Open source systems and methods (OSSM) have long been used to secure networks against such attacks. This article reviews OSSMs and the results of experimental attacks on WPA. These experiments re-created current attacks in a laboratory setting, recording both wired and wireless traffic. The article discusses methods of intrusion detection and prevention in the context of cyber physical protection of critical Internet infrastructure. The basis for this research is a specialized (and undoubtedly incomplete) taxonomy of Wi-Fi attacks and their adaptations to existing countermeasures and protocol revisions. Ultimately, this article aims to provide a clearer picture of how and why wireless protection protocols and encryption must achieve a more scientific basis for detecting and preventing such attacks.

  16. Wireless networked music performance

    CERN Document Server

    Gabrielli, Leonardo

    2016-01-01

    This book presents a comprehensive overview of the state of the art in Networked Music Performance (NMP) and a historical survey of computer music networking. It introduces current technical trends in NMP and technical issues yet to be addressed. It also lists wireless communication protocols and compares these to the requirements of NMP. Practical use cases and advancements are also discussed.

  17. Our fair share : report of the Alberta Royalty Review Panel

    International Nuclear Information System (INIS)

    Hunter, W.M.; Chrapko, E.; Dwarkin, J.; McKenzie, K.; Plourde, A.; Spanglet, S.

    2007-01-01

    This final report conducted by the Alberta Royalty Review Panel determined that Albertans are not currently receiving their fair share from energy developments within the province. Royalty rates have not kept pace with recent changes in resource development in the province or with changes in world energy markets. It was argued that since Albertans own their resources, the government of Alberta must alter the royalty and tax system in order to ensure that appropriate royalties are paid. An equitable and flexible administrative framework should be developed to maintain the province's competitive edge in the global energy market. It was recommended that total shares for Albertans from oil sands developments be increased from 47 per cent to 64 per cent; conventional oil shares should be increased from 44 per cent to 49 per cent; and shares for natural gas should be increased from 58 per cent to 63 per cent. Target rates were designed to close tax gaps between economic sectors. Simplified royalty frameworks were presented for natural gas and conventional oil categories, as well as for oil sands developments. Increases of $1.9 billion in provincial revenue are anticipated as a result of the increased royalties. 5 tabs., 31 figs

  18. 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.

  19. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

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

  20. Ireland unveils petroleum tax measures

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper reports that Ireland's government has introduced detailed petroleum tax legislation designed to boost offshore exploration and development. The petroleum tax measures, published last week and included in the government's omnibus finance bill for 1992, will provide Ireland for the first time a comprehensive petroleum tax regime. They include elements which, in tax terms, will make Ireland a most attractive location for oil and gas exploration and development, the Irish Energy Minister Robert Molloy. He the, Exploration companies will now have the benefit of the certainty of a detailed tax framework and attractive tax rates. Debate on the finance bill has begun in the Irish Dail (parliament). Under Ireland's constitution, the budget bill must be approved and signed by the president by the end of May. Failure to approve a budget bill within that time would mean the current government's collapse

  1. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

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

  2. Willingness to Pay for Tourist Tax in Destinations: Empirical Evidence from Istanbul

    Directory of Open Access Journals (Sweden)

    Gurel Cetin

    2017-06-01

    Full Text Available Revenue generated from tourism taxes constitutes an important financial resource for local governments and tourism authorities to both ensure tourism sustainability and enhance the quality of tourist experiences. In order for tourism policy makers to create an efficient and fair tax system in tourism destinations, it is crucial to understand travelers’ perceptions concerning willingness to pay (WTP, tax rates, and their optimal allocation. The objectives of this paper, therefore, are to evaluate tourism taxes as a compensation tool to cover the costs of tourism and to measure tourists’ WTP. The paper also suggests a fair allocation of tax revenues based on tourists’ perceptions. A qualitative approach was used and data were collected through semi-structured in-depth interviews with international travelers to Istanbul, Turkey. The findings suggest that tourists are more likely to pay an additional amount of tax when this is earmarked for improvements in their experiences, but they are reluctant to take on liability concerning matters relating to destination sustainability. Based on the travelers’ perceptions, the paper also identified areas that need investment to improve tourist experiences. An interesting highlight of this paper is that the majority of surveyed respondents reported that their travel decisions would not be negatively affected even if the total cost of their vacation increased by one third. The findings are expected to offer fresh and much-needed insights into tourist taxation for tourism policy makers and stakeholders.

  3. Capping the tax exclusion for employment-based health coverage: implications for employers and workers.

    Science.gov (United States)

    Fronstin, Paul

    2009-01-01

    HEALTH CARE TAX CAP: With health reform a major priority of the new 111th Congress and President Barack Obama, this Issue Briefexamines the administrative and implementation issues that arise from one of the major reform proposals: Capping the exclusion of employment-based health coverage from workers' taxable income. The amount that employers contribute toward workers' health coverage is generally excluded, without limit, from workers' taxable income. In addition, workers whose employers sponsor flexible spending accounts are able to pay out-of-pocket expenses with pretax dollars. Employers can also make available a premium conversion arrangement, which allows workers to pay their share of the premium for employment-based coverage with pretax dollars. In 2005, a presidential advisory board concluded that limiting the amount of tax-preferred health coverage could lower overall private-sector health spending. The panel recommended a cap on the amount of employment-based health coverage individuals can exclude from their income tax, as a way to reduce health spending. In his 2008 "Call to Action" for health care reform, Sen. Max Baucus (D-MT), chairman of the Senate Finance Committee, states that "Congress should explore ways to restructure the current tax incentives to encourage more efficient spending on health and to target our tax dollars more effectively and fairly." While a tax cap on health coverage sounds simple, for many employers, it could be difficult to administer and results would vary by employer based on the type of health benefit plan, the size and demographics of their work force, and even where the workers live. The change would be especially difficult for self-insured employers that do not pay insurance premiums, since they would have to set the "premium equivalent" for each worker. This would not only be costly for employers, depending upon the requirements set out by law, but could also create fairness and tax issues for many affected workers

  4. Cooperation Techniques between LTE in Unlicensed Spectrum and Wi-Fi towards Fair Spectral Efficiency

    Directory of Open Access Journals (Sweden)

    Vasilis Maglogiannis

    2017-08-01

    Full Text Available On the road towards 5G, a proliferation of Heterogeneous Networks (HetNets is expected. Sensor networks are of great importance in this new wireless era, as they allow interaction with the environment. Additionally, the establishment of the Internet of Things (IoT has incredibly increased the number of interconnected devices and consequently the already massive wirelessly transmitted traffic. The exponential growth of wireless traffic is pushing the wireless community to investigate solutions that maximally exploit the available spectrum. Recently, 3rd Generation Partnership Project (3GPP announced standards that permit the operation of Long Term Evolution (LTE in the unlicensed spectrum in addition to the exclusive use of the licensed spectrum owned by a mobile operator. Alternatively, leading wireless technology developers examine standalone LTE operation in the unlicensed spectrum without any involvement of a mobile operator. In this article, we present a classification of different techniques that can be applied on co-located LTE and Wi-Fi networks. Up to today, Wi-Fi is the most widely-used wireless technology in the unlicensed spectrum. A review of the current state of the art further reveals the lack of cooperation schemes among co-located networks that can lead to more optimal usage of the available spectrum. This article fills this gap in the literature by conceptually describing different classes of cooperation between LTE and Wi-Fi. For each class, we provide a detailed presentation of possible cooperation techniques that can provide spectral efficiency in a fair manner.

  5. Cooperation Techniques between LTE in Unlicensed Spectrum and Wi-Fi towards Fair Spectral Efficiency

    Science.gov (United States)

    Naudts, Dries; Shahid, Adnan; Giannoulis, Spilios; Laermans, Eric

    2017-01-01

    On the road towards 5G, a proliferation of Heterogeneous Networks (HetNets) is expected. Sensor networks are of great importance in this new wireless era, as they allow interaction with the environment. Additionally, the establishment of the Internet of Things (IoT) has incredibly increased the number of interconnected devices and consequently the already massive wirelessly transmitted traffic. The exponential growth of wireless traffic is pushing the wireless community to investigate solutions that maximally exploit the available spectrum. Recently, 3rd Generation Partnership Project (3GPP) announced standards that permit the operation of Long Term Evolution (LTE) in the unlicensed spectrum in addition to the exclusive use of the licensed spectrum owned by a mobile operator. Alternatively, leading wireless technology developers examine standalone LTE operation in the unlicensed spectrum without any involvement of a mobile operator. In this article, we present a classification of different techniques that can be applied on co-located LTE and Wi-Fi networks. Up to today, Wi-Fi is the most widely-used wireless technology in the unlicensed spectrum. A review of the current state of the art further reveals the lack of cooperation schemes among co-located networks that can lead to more optimal usage of the available spectrum. This article fills this gap in the literature by conceptually describing different classes of cooperation between LTE and Wi-Fi. For each class, we provide a detailed presentation of possible cooperation techniques that can provide spectral efficiency in a fair manner. PMID:28858243

  6. NASA Bluetooth Wireless Communications

    Science.gov (United States)

    Miller, Robert D.

    2007-01-01

    NASA has been interested in wireless communications for many years, especially when the crew size of the International Space Station (ISS) was reduced to two members. NASA began a study to find ways to improve crew efficiency to make sure the ISS could be maintained with limited crew capacity and still be a valuable research testbed in Low-Earth Orbit (LEO). Currently the ISS audio system requires astronauts to be tethered to the audio system, specifically a device called the Audio Terminal Unit (ATU). Wireless communications would remove the tether and allow astronauts to freely float from experiment to experiment without having to worry about moving and reconnecting the associated cabling or finding the space equivalent of an extension cord. A wireless communication system would also improve safety and reduce system susceptibility to Electromagnetic Interference (EMI). Safety would be improved because a crewmember could quickly escape a fire while maintaining communications with the ground and other crewmembers at any location. In addition, it would allow the crew to overcome the volume limitations of the ISS ATU. This is especially important to the Portable Breathing Apparatus (PBA). The next generation of space vehicles and habitats also demand wireless attention. Orion will carry up to six crewmembers in a relatively small cabin. Yet, wireless could become a driving factor to reduce launch weight and increase habitable volume. Six crewmembers, each tethered to a panel, could result in a wiring mess even in nominal operations. In addition to Orion, research is being conducted to determine if Bluetooth is appropriate for Lunar Habitat applications.

  7. 7 CFR 1925.3 - Servicing taxes.

    Science.gov (United States)

    2010-01-01

    ... each borrower to pay taxes promptly in order to avoid any penalties. Normally, this can be accomplished... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible...

  8. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

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

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

  9. Corporate income taxes and entrepreneurship

    OpenAIRE

    Block, Jörn

    2016-01-01

    Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates, whereas highly complex tax codes reduce them. Policymakers should understand the effects and underlying mechanisms that determine how cor...

  10. The 1990 utility tax conference

    International Nuclear Information System (INIS)

    Norris, J.E.

    1990-01-01

    This article reports on the Sixth Annual Utility Tax Conference held in Washington, D.C. in October. Topics of the conference concerned tax issues associated with depreciable assets, employee benefits plans, valuation on utility property, pollution control, and restructuring and reorganization. Also discussed briefly were the tax changes being considered at that time as part of the negotiation of the details of the Omnibus Budget Reconciliation Act

  11. Mobility- Aware Cache Management in Wireless Environment

    Science.gov (United States)

    Kaur, Gagandeep; Saini, J. S.

    2010-11-01

    In infrastructure wireless environments, a base station provides communication links between mobile client and remote servers. Placing a proxy cache at the base station is an effective way of managing the wireless Internet bandwidth efficiently. However, in the situation of non-uniform heavy traffic, requests of all the mobile clients in the service area of the base station may cause overload in the cache. If the proxy cache has to release some cache space for the new mobile client in the environment, overload occurs. In this paper, we propose a novel cache management strategy to decrease the penalty of overloaded traffic on the proxy and to reduce the number of remote accesses by increasing the cache hit ratio. We predict the number of overload ahead of time based on its history and adapt the cache for the heavy traffic to be able to provide continuous and fair service to the current mobile clients and incoming ones. We have tested the algorithms over a real implementation of the cache management system in presence of fault tolerance and security. In our cache replacement algorithm, mobility of the clients, predicted overload number, size of the cached packets and their access frequencies are considered altogether. Performance results show that our cache management strategy outperforms the existing policies with less number of overloads and higher cache hit ratio.

  12. Science Fairs for Science Literacy

    Science.gov (United States)

    Mackey, K. R.

    2014-12-01

    Science literacy is imperative for well informed civic and personal decision making, yet only a quarter of American adults are proficient enough in science to understand science stories reported in the popular press. Hands-on research increases confidence in and understanding of science. When guiding students in designing and conducting science fair projects, mentors can foster science literacy by helping students focus on three goals: (1) articulating hypotheses or questions, (2) designing feasible projects, and (3) learning to make and interpret graphs. These objectives introduce students to the methodological nature of scientific research and give them the tools to interpret scientific facts and data in order to make informed decisions for themselves and society.

  13. The PANDA experiment at FAIR

    International Nuclear Information System (INIS)

    Bussa, M.P.

    2005-01-01

    The approved FAIR upgrade of the GSI facility in Darmstadt, Germany, includes the construction of a High Energy Storage Ring (HESR) for high intensity, phase space cooled antiprotons with momenta up to 15 GeV/c. A wide physics program is planned at this facility to investigate fundamental questions of hadron and nuclear physics in interactions of antiprotons with nucleons and nuclei. To serve the many experiments planned at this new facility, an universal, modular, hermetic spectrometer called PANDA (Proton ANtiproton Detector Array) is planned. This talk presents an overview of the physics program pursued by this project and of the PANDA detector system. The feasibility of measurements in the sector of spin degrees of freedom of quarks will be also discussed. (author)

  14. Trade Effects of Export Taxes

    OpenAIRE

    Olga Solleder

    2013-01-01

    Export taxes usage has recently risen. They are widely presumed to affect trade, but the lack of data has prevented a systematic evaluation of their trade effects. Based on a new dataset of tax rates at the product level, this paper estimates the distortionary trade effects of export taxes. The results, which are based on theory-consistent estimation of a structural gravity model, indicate that the elasticity of trade quantities to tax is -1.8 on average, rising to -5.5 for extractive sectors...

  15. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

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

  16. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

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

  17. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

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

  18. Property Taxes and Elderly Mobility.

    Science.gov (United States)

    Shan, Hui

    2010-03-01

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

  19. Taxes and Bribes in Uganda.

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

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

  20. A study on the conflict and intertwine of the accounting standards and the tax law in asset losses

    OpenAIRE

    小林, 裕明

    2011-01-01

    This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical ormonetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calc...

  1. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53... Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general rules relating to the failure to file tax return or to pay tax, see the regulations under section 6651 contained...

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

    Science.gov (United States)

    2010-04-01

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

  3. TMAC: Timestamp-Ordered MAC Protocol for Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal

    2011-05-01

    Wireless Mesh Networks (WMNs) have emerged to meet a need for a self-organized and self-configured multi-hop wireless network infrastructure. Low cost infrastructure and ease of deployment have made WMNs an attractive technology for last mile access. However, 802.11 based WMNs are subject to serious fairness issues. With backlogged TCP traffic, nodes which are two or more hops away from the gateway are subject to starvation, while the one-hop away node saturates the channel with its own local traffic. We study the interactions of TCP and IEEE 802.11 MAC in WMNs to aid us in understanding and overcoming the unfairness problem. We propose a Markov chain to capture the behavior of TCP sessions, particularly the impact on network throughput performance due to the effect of queue utilization and packet relaying. A closed form solution is derived to numerically derive the throughput. Based on the developed model, we propose a distributed MAC protocol called Timestamp-ordered MAC (TMAC), aiming to alleviate the unfairness problem in WMNs via a manipulative per-node scheduling mechanism which takes advantage of the age of each packet as a priority metric. Simulation is conducted to validate our model and to illustrate the fairness characteristics of TMAC. Our results show that TMAC achieves excellent resource allocation fairness while maintaining above 90% of maximum link capacity in parking lot and large grid topologies. Our work illuminates the factors affecting TCP fairness in WMNs. Our theoretical and empirical findings can be used in future research to develop more fairness-aware protocols for WMNs.

  4. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

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

    2000-01-01

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

  5. 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...

  6. Distributed Fair Auto Rate Medium Access Control for IEEE 802.11 Based WLANs

    Science.gov (United States)

    Zhu, Yanfeng; Niu, Zhisheng

    Much research has shown that a carefully designed auto rate medium access control can utilize the underlying physical multi-rate capability to exploit the time-variation of the channel. In this paper, we develop a simple analytical model to elucidate the rule that maximizes the throughput of RTS/CTS based multi-rate wireless local area networks. Based on the discovered rule, we propose two distributed fair auto rate medium access control schemes called FARM and FARM+ from the view-point of throughput fairness and time-share fairness, respectively. With the proposed schemes, after receiving a RTS frame, the receiver selectively returns the CTS frame to inform the transmitter the maximum feasible rate probed by the signal-to-noise ratio of the received RTS frame. The key feature of the proposed schemes is that they are capable of maintaining throughput/time-share fairness in asymmetric situation where the distribution of SNR varies with stations. Extensive simulation results show that the proposed schemes outperform the existing throughput/time-share fair auto rate schemes in time-varying channel conditions.

  7. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    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...... 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......-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....

  8. 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.

  9. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

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

  10. The Lure of Wireless Encryption

    CERN Multimedia

    Computer Security Team

    2013-01-01

    Following our article entitled “Jekyll or Hyde? Better browse securely” in the last issue of the Bulletin, some people wondered why the CERN wireless network is not encrypted…   There are many arguments why it is not. The simplest is usability: the communication and management of the corresponding access keys would be challenging given the sheer number of wireless devices the CERN network hosts. Keys would quickly become public, e.g. at conferences, and might be shared, written on whiteboards, etc. Then there are all the devices which cannot be easily configured to use encryption protocols - a fact which would create plenty of calls to the CERN Service Desk… But our main argument is that wireless encryption is DECEPTIVE. Wireless encryption is deceptive as it only protects the wireless network against unauthorised access (and the CERN network already has other means to protect against that). Wireless encryption however, does not really help you. You ...

  11. Constructing Invariant Fairness Measures for Surfaces

    DEFF Research Database (Denmark)

    Gravesen, Jens; Ungstrup, Michael

    1998-01-01

    This paper presents a general method which from an invariant curve fairness measure constructs an invariant surface fairness measure. Besides the curve fairness measure one only needs a class of curves on the surface for which one wants to apply the curve measure. The surface measure at a point...... variation.The method is extended to the case where one considers, not the fairness of one curve, but the fairness of a one parameter family of curves. Such a family is generated by the flow of a vector field, orthogonal to the curves. The first, respectively the second order derivative along the curve...... of the size of this vector field is used as the fairness measure on the family.Six basic 3rd order invariants satisfying two quadratic equations are defined. They form a complete set in the sense that any invariant 3rd order function can be written as a function of the six basic invariants together...

  12. Towards a Fair Global Economic Regime?

    DEFF Research Database (Denmark)

    Staricco, Juan Ignacio

    This dissertation offers an assessment of Fair Trade’s transformative potential through an empirical examination of the case of Fair Trade wine produced in Argentina and consumed in the United Kingdom. Guided by a dialectical understanding of the research process, the analysis is done at various...... levels of generality, offering both case-specific and universal arguments about the Fair Trade system as a whole. Theoretically, the dissertation develops a regulationist framework based on a critical engagement with the French Regulation Approach and the Amsterdam Project in International Political....... The further exploration of Fair Trade’s political and ideological dimensions sheds light on the reasons behind the system’s current limitations. The analysis shows that Fair Trade offers very limited improvements compared to the conventional economy. Additionally, for the Argentinean wine industry, Fair Trade...

  13. THE HARMONISATION OF LEGISLATION ON COMBATTING TAX EVASION IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    DANIELA IANCU

    2011-04-01

    Full Text Available Combating tax evasion is part of the Lisbon Strategy. Tax fraud created a significant distortion in the functioning of the internal market and prevented fair competition.In its resolution of 2th of September 2008 on a coordinated strategy to improve the fight against fiscal fraud (2008/2033 (INI the European Parliament stressed that the Member States cannot combat cross-border fraud in isolation and called on the Commission to propose mechanisms to promote cooperation between Member States.This paper aims to analyse the main mechanisms to combat the tax evasion at the European level and, also, the changes that our country had to make in the field of legislation in order to achieve the EU standard on the fight against tax evasion.

  14. Power consumption analysis of operating systems for wireless sensor networks.

    Science.gov (United States)

    Lajara, Rafael; Pelegrí-Sebastiá, José; Perez Solano, Juan J

    2010-01-01

    In this paper four wireless sensor network operating systems are compared in terms of power consumption. The analysis takes into account the most common operating systems--TinyOS v1.0, TinyOS v2.0, Mantis and Contiki--running on Tmote Sky and MICAz devices. With the objective of ensuring a fair evaluation, a benchmark composed of four applications has been developed, covering the most typical tasks that a Wireless Sensor Network performs. The results show the instant and average current consumption of the devices during the execution of these applications. The experimental measurements provide a good insight into the power mode in which the device components are running at every moment, and they can be used to compare the performance of different operating systems executing the same tasks.

  15. Power Consumption Analysis of Operating Systems for Wireless Sensor Networks

    Directory of Open Access Journals (Sweden)

    Rafael Lajara

    2010-06-01

    Full Text Available In this paper four wireless sensor network operating systems are compared in terms of power consumption. The analysis takes into account the most common operating systems—TinyOS v1.0, TinyOS v2.0, Mantis and Contiki—running on Tmote Sky and MICAz devices. With the objective of ensuring a fair evaluation, a benchmark composed of four applications has been developed, covering the most typical tasks that a Wireless Sensor Network performs. The results show the instant and average current consumption of the devices during the execution of these applications. The experimental measurements provide a good insight into the power mode in which the device components are running at every moment, and they can be used to compare the performance of different operating systems executing the same tasks.

  16. Marketingová komunikace fair trade

    OpenAIRE

    Nídlová, Michaela

    2013-01-01

    This thesis focuses on how fair trade and its brand are communicated on the market. The theoretical part describes the basic concepts of marketing, marketing communication and marketing research. The practical part describes the general meaning of fair trade and its main principles and goals. The following section is devoted to the analysis of recent marketing activities. The main research investigates the level of knowledge of fair trade among Czech consumers. The conclusion summarizes the r...

  17. Fair value accounting – pros and cons

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Temjanovski, Riste; Koleva, Blagica

    2016-01-01

    Fair value accounting continues to be a topic of significant interest and debate among the preparers and users of financial information. Fair value continues to be an important measurement basis in financial reporting. It provides information about what an entity might realize if it sold an asset or might pay to transfer a liability. In recent years, the use of fair value as a measurement basis for financial reporting has been expanded, even as the debate over its usefulness to stakeholders c...

  18. Opinions and Controversy regarding Fair Value

    OpenAIRE

    Istudor Ileana Iulia; Mocanu Florina; Predescu Lorena

    2011-01-01

    The concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms improvement, regarding financial instruments evaluation based on their liquidities and of holding time horizon, debates having as central pillar the fair value and accounting at fair value.

  19. Matching theory for wireless networks

    CERN Document Server

    Han, Zhu; Saad, Walid

    2017-01-01

    This book provides the fundamental knowledge of the classical matching theory problems. It builds up the bridge between the matching theory and the 5G wireless communication resource allocation problems. The potentials and challenges of implementing the semi-distributive matching theory framework into the wireless resource allocations are analyzed both theoretically and through implementation examples. Academics, researchers, engineers, and so on, who are interested in efficient distributive wireless resource allocation solutions, will find this book to be an exceptional resource. .

  20. Carbon taxes and India

    International Nuclear Information System (INIS)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

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

  1. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

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

    1994-07-01

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

  2. Symmetric tax competition under formula apportionment

    OpenAIRE

    Eggert, Wolfgang; Schjelderup, Guttorm

    2003-01-01

    This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital tax with a property tax (source tax on capital) the tax equilibrium is efficient. In contrast, the use of a 2-factor FA scheme based on sales and capital combined with a residence-based capital tax leads to an inefficient outcome.

  3. An Analysis of Tax Buoyancy Rates

    Directory of Open Access Journals (Sweden)

    Farooq Rasheed

    2006-10-01

    Full Text Available By using econometric techniques for estimating tax elasticities, this paper findssignificant but low tax buoyancy rates for GDP, M0 and volume of trade. Surprisingly,the theoretically important factor of tax evasion (SFTR was found to be ineffective. Thisindicates that SFTR is not an adequate measure of tax evasion. There is no significantassociation between tax revenue growth and investment, credit, public debt and inflation.This illustrates the weakness of the tax regime in Pakistan.

  4. Constructing invariant fairness measures for surfaces

    DEFF Research Database (Denmark)

    Gravesen, Jens; Ungstrup, Michael

    2002-01-01

    The paper proposes a rational method to derive fairness measures for surfaces. It works in cases where isophotes, reflection lines, planar intersection curves, or other curves are used to judge the fairness of the surface. The surface fairness measure is derived by demanding that all the given cu...... of curves. Six basic third order invariants by which the fairing measures can be expressed are defined. Furthermore, the geometry of a plane intersection curve is studied, and the variation of the total, the normal, and the geodesic curvature and the geodesic torsion is determined....

  5. FAIR PLAY I N TURKISH SOCIAL LIFE

    Directory of Open Access Journals (Sweden)

    Mikail TEL

    2014-07-01

    Full Text Available We can say that we start hearing term of fair play since last 30 years in our country. While it is a sportive term it also represents respectfulness toward all mutual rights, symbol of being just and honest also we can determine it as basic moral values wh ich needs to be practise. Expression and teaching of Fair play fact starts with family and it needs to be thought as a life discipline which should appear in society. Term of Fair play isn‟t only an organizing term for sportive interrelations it also ne eds to be taken as a cultural fact. It is a way of life. Term of Fair play is a way of thinking and acting so it is is above all of sport branches. It is behaviors and emotions which are accepted as conditions of being a perfect human being by Turkish society. Purpose of this study is to investigate perspective of Turkish society toward Fair play and find lived / real fair play events to set as sample. Term of Fair play, cultural values among Turkish society and real Fair play events had been studied carefully within the theorical scope. This research is a theorical study. Screening the resources used as method for this study. Tried to investigate works, articles and researches had been done about this field and interpret the facts which can be acc epted as sample for Fair play.

  6. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

  7. Tax rates as strategic substitutes

    NARCIS (Netherlands)

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

    2016-01-01

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

  8. Local Tax Reform in Pennsylvania.

    Science.gov (United States)

    Hartman, William T.

    This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

  9. Fund Raising After Tax Reform.

    Science.gov (United States)

    McNamee, Mike

    1987-01-01

    Major implications for fund raising in higher education due to the Tax Reform Act of 1986 are discussed. A list of fund- raising resolutions includes: going back to basics and working harder; consequences of last year's donation rush; and answering questions on the new alternative minimum tax. (MLW)

  10. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

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

  11. An Assessment of Emerging Wireless Broadband Technologies

    National Research Council Canada - National Science Library

    Fountanas, Leonidas

    2001-01-01

    ... technologies in providing broadband services today, emerging wireless broadband technologies are expected to significantly increase their market share over the next years, Deploying a wireless network...

  12. Wireless Sensor Portal Technology Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Recognizing the needs and challenges facing NASA Earth Science for data input, manipulation and distribution, Mobitrum is proposing a ? Wireless Sensor Portal...

  13. Adaptive Wireless Transceiver, Phase I

    Data.gov (United States)

    National Aeronautics and Space Administration — Wireless technologies are an increasingly attractive means for spatial data, input, manipulation, and distribution. Mobitrum is proposing an innovative Adaptive...

  14. Smart Home Wireless Sensor Nodes

    DEFF Research Database (Denmark)

    Lynggaard, Per

    Smart homes are further development of intelligent buildings and home automation, where context awareness and autonomous behaviour are added. They are based on a combination of the Internet and emerging technologies like wireless sensor nodes. These wireless sensor nodes are challenging because....... This paper introduces an approach that considerably lowers the wireless sensor node power consumption and the amount of transmitted sensor events. It uses smart objects that include artificial intelligence to efficiently process the sensor event on location and thereby saves the costly wireless...

  15. Some Challenges in Wireless Security

    National Research Council Canada - National Science Library

    Banerjee, Suman

    2007-01-01

    Wireless communication technologies provide users with significant flexibility and portability and hence is being widely adopted as a preferred mode of communication in many military and civilian applications...

  16. Smart Home Wireless Sensor Nodes

    DEFF Research Database (Denmark)

    Lynggaard, Per

    . This paper introduces an approach that considerably lowers the wireless sensor node power consumption and the amount of transmitted sensor events. It uses smart objects that include artificial intelligence to efficiently process the sensor event on location and thereby saves the costly wireless......Smart homes are further development of intelligent buildings and home automation, where context awareness and autonomous behaviour are added. They are based on a combination of the Internet and emerging technologies like wireless sensor nodes. These wireless sensor nodes are challenging because...

  17. 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...

  18. Cognitive wireless networks

    CERN Document Server

    Feng, Zhiyong; Zhang, Ping

    2015-01-01

    This brief examines the current research in cognitive wireless networks (CWNs). Along with a review of challenges in CWNs, this brief presents novel theoretical studies and architecture models for CWNs, advances in the cognitive information awareness and delivery, and intelligent resource management technologies. The brief presents the motivations and concepts of CWNs, including theoretical studies of temporal and geographic distribution entropy as well as cognitive information metrics. A new architecture model of CWNs is proposed with theoretical, functional and deployment architectures suppo

  19. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

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

  20. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    2016-01-01

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

  1. 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

  2. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

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

  3. Fuel performance analysis code 'FAIR'

    International Nuclear Information System (INIS)

    Swami Prasad, P.; Dutta, B.K.; Kushwaha, H.S.; Mahajan, S.C.; Kakodkar, A.

    1994-01-01

    For modelling nuclear reactor fuel rod behaviour of water cooled reactors under severe power maneuvering and high burnups, a mechanistic fuel performance analysis code FAIR has been developed. The code incorporates finite element based thermomechanical module, physically based fission gas release module and relevant models for modelling fuel related phenomena, such as, pellet cracking, densification and swelling, radial flux redistribution across the pellet due to the build up of plutonium near the pellet surface, pellet clad mechanical interaction/stress corrosion cracking (PCMI/SSC) failure of sheath etc. The code follows the established principles of fuel rod analysis programmes, such as coupling of thermal and mechanical solutions along with the fission gas release calculations, analysing different axial segments of fuel rod simultaneously, providing means for performing local analysis such as clad ridging analysis etc. The modular nature of the code offers flexibility in affecting modifications easily to the code for modelling MOX fuels and thorium based fuels. For performing analysis of fuel rods subjected to very long power histories within a reasonable amount of time, the code has been parallelised and is commissioned on the ANUPAM parallel processing system developed at Bhabha Atomic Research Centre (BARC). (author). 37 refs

  4. The PANDA detector at FAIR

    International Nuclear Information System (INIS)

    Bersani, Andrea

    2012-01-01

    The PANDA detector will be installed at FAIR to enterprise a long-term, wide-spectrum physics program in the strong interaction framework. The detector will be installed at the HESR accumulation ring, which will provide an anti-proton beam of unprecedented luminosity and momentum definition. The beam will interact with an internal target. The detector has been designed to allow a 4π coverage around the interaction region. Due to the relatively high energy of the beam, up to 15 GeV, PANDA will feature two magnetic spectrometers: the target spectrometer (TS), with a superconducting solenoid and covering the interaction region, and a forward spectrometer (FS), with a normal-conducting dipole and covering the small angles region. Since the physics program is wide and the requirements on the various subsystems are different, the detector has been designed to be as flexible as possible. The complete detector will be described in detail, both from the viewpoint of the proposed techniques and from the viewpoint of the expected performances. An overview of the status of various components of the detector will be presented, too.

  5. The PANDA detector at FAIR

    Science.gov (United States)

    Bersani, Andrea

    2012-10-01

    The PANDA detector will be installed at FAIR to enterprise a long-term, wide-spectrum physics program in the strong interaction framework. The detector will be installed at the HESR accumulation ring, which will provide an anti-proton beam of unprecedented luminosity and momentum definition. The beam will interact with an internal target. The detector has been designed to allow a 4π coverage around the interaction region. Due to the relatively high energy of the beam, up to 15 GeV, PANDA will feature two magnetic spectrometers: the target spectrometer (TS), with a superconducting solenoid and covering the interaction region, and a forward spectrometer (FS), with a normal-conducting dipole and covering the small angles region. Since the physics program is wide and the requirements on the various subsystems are different, the detector has been designed to be as flexible as possible. The complete detector will be described in detail, both from the viewpoint of the proposed techniques and from the viewpoint of the expected performances. An overview of the status of various components of the detector will be presented, too.

  6. Too little oil, too much coal: Optimal carbon tax and when to phase in oil, coal and renewables

    OpenAIRE

    van der Ploeg, Frederick; Withagen, Cees A.

    2011-01-01

    Our main message is that it is optimal to use less coal and more oil once one takes account of coal being a backstop which emits much more CO2 than oil. The way of achieving this is to have a steeply rising carbon tax during the initial oil-only phase, a less-steeply rising carbon tax during the intermediate phase where oil and coal are used alongside each other and the following coal-only phase, and a flat carbon tax during the final renewables-only phase. The "laissez-faire" outcome uses co...

  7. 26 CFR 20.0-2 - General description of tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Introduction § 20.0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... 26 Internal Revenue 14 2010-04-01 2010-04-01 false General description of tax. 20.0-2 Section 20.0...

  8. 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.)

  9. FIGHTING AGAINST EVASION AND FRAUD IN THE FIELD OF ASSESSMENTS, TAXES AND CONTRIBUTIONS BY PROMOTING A GOOD FISCAL GOVERNANCE

    Directory of Open Access Journals (Sweden)

    SĂLCEANU ALEXANDRU

    2014-05-01

    Full Text Available Nobody doubts anymore about the indispensable role of assessments, taxes and contributions in providing the necessary resources for financing public interest activities, that represent at the same time, through tax policies, an important lever used to mitigate circumstancial fluctuations on the market, in order to achieve macroeconomic objectives. Given this context, tax evasion and fraud represent major threats that hinder the completion of the state’s functions in good conditions, as well as the achievement of some performance criteria imposed by the quality of Romania as an European Union member. That is why, in order to counteract such negative phenomena, decisive actions are necessary towards a good tax governance that can help us to protect the fairness of our tax system, to promote competitiveness, ensuring thus Romania's progress.

  10. THE VAT SPLIT-PAYMENT MECHANISM, MEASURE FOR COMBATING TAX EVASION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    IONUT - GHEORGHE CARAUS

    2017-12-01

    Full Text Available The need to improve the methods of collecting and detecting value-added tax amounts is an increasingly difficult process for tax authorities. In this respect, a rigorous analysis of the ways in which the state manages to prevent or combat VAT evasion, in the context in which VAT fraud accounts for about 60% of Romania's total tax evasion, is required. Therefore, the new provisions concerning the VAT split payments, applicable from January 1, 2018 for all categories of taxpayers, can contribute significantly to the efficiency of collection, of the amounts derived from the VAT, as well as to reduce tax evasion in the field of value added tax and providing a fair competitive environment, by eliminating benefits for economic operators with incorrect tax behavior who do not pay VAT to the State budget. Also, through these measures taken by the state, the main motivation for the introduction of the value added tax splitpayments mechanism, contributes to the increase of the voluntary compliance degree by providing the financial resources for the payment of VAT due to the State budget.

  11. From early wireless to Everest.

    Science.gov (United States)

    Allen, A

    1998-01-01

    Medical information has been transmitted using wireless technologies for almost 80 years. A "wired wireless" electronic stethoscope was developed by the U.S. Army Signal Corps in the early 1920's, for potential use in ship-to-shore transmission of cardiac sounds. [Winters SR. Diagnosis by wireless. Scientific American June 11, 1921, p. 465] Today, wireless is used in a wide range of medical applications and at sites from transoceanic air flights to offshore oil platforms to Mt. Everest. 'Wireless LANs' are often used in medical environments. Typically, nurses and physicians in a hospital or clinic use hand-held "wireless thin client" pen computers that exchange patient information and images with the hospital server. Numerous companies, such as Fujitsu (article below) and Cruise Technologies (www.cruisetech.com) manufacture handheld pen-entry computers. One company, LXE, integrates radio-frequency (RF) enhanced hand-held computers specifically designed for production use within a wireless LAN (www.lxe.com). Other companies (Proxim, Symbol, and others) supply the wireless RF LAN infrastructure for the enterprise. Unfortunately, there have been problems with widespread deployment of wireless LANs. Perhaps the biggest impediment has been the lack of standards. Although an international standard (IEEE 802.11) was adopted in 1997, most wireless LAN products still are not compatible with the equipment of competing companies. A problem with the current standard for LAN adapters is that throughput is limited to 3 Mbps--compared to at least 10 Mbps, and often 100 Mbps, in a hard-wired Ethernet LAN. An II Mbps standard is due out in the next year or so, but it will be at least 2 years before standards-compliant products are available. This story profiles some of the ways that wireless is being used to overcome gaps in terrestrial and within-enterprise communication.

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

    OpenAIRE

    Kohlhase, Saskia

    2016-01-01

    Using 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 differences. Only firms with positive pre-tax book income and negative taxable income (double-picture firms) drive the positive association between TLCFs and temporary book-tax differences. Conversely, the positive asso...

  13. 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...

  14. Pengaruh Price Fairness dan Service Fairness terhadap Customer Satisfaction pada Go-jek

    OpenAIRE

    Herawaty, Tetty; Tresna, Pratami Wulan; Wisudastuti, Fildy Eka

    2016-01-01

    EFFECT OF PRICE AND`SERVICE FAIRNESS ON CUSTOMER SATISFACTION IN GO-JEK Tetty Herawaty, Pratami Wulan Tresna, Fildy Eka WisudastutiDepartement of Business Administrative ScienceFaculty of Social and Political Sciences University of PadjadjaranEmail: , , ABSTRACT This research aims to study and determine the condition of price fairness, fairness service, and customer satisfaction, as well as the effect of price fairness and...

  15. Fairness through Transparency: The Influence of Price Transparency on Consumer Perceptions of Price Fairness

    OpenAIRE

    Sandra Rothenberger

    2015-01-01

    This study proposes that price transparency is a significant factor affecting customer judgments of the fairness of sellers’ prices. Cognitive judgments of fairness require a certain amount of information processing; therefore, the level of transparency and the amount of price information affect fairness judgments. The more clear information consumers possess concerning seller prices, the more positive the judgment will be. Customer price fairness judgment is an effective measurement for the ...

  16. Theory of Mind Enhances Preference for Fairness

    Science.gov (United States)

    Takagishi, Haruto; Kameshima, Shinya; Schug, Joanna; Koizumi, Michiko; Yamagishi, Toshio

    2010-01-01

    The purpose of the current study was to examine the role of theory of mind in fairness-related behavior in preschoolers and to introduce a tool for examining fairness-related behavior in children. A total of 68 preschoolers played the Ultimatum Game in a face-to-face setting. Acquisition of theory of mind was defined as the understanding of false…

  17. What Do We Mean by FAIR?

    Science.gov (United States)

    Lawrence, Liz

    2011-01-01

    "Fair" is a word people are hearing a lot at the moment if they listen to political discussion. There is much debate about how it means different things to politicians of different hues and can be used to justify seemly contradictory courses of action. In science, "fair" is also a word that is used by children and teachers in different ways.…

  18. Promoting Fair Food-to-Consumer Communication

    DEFF Research Database (Denmark)

    Barratt, Daniel; Hviid Madsen, Mai; Smith, Viktor

    2012-01-01

    with authoritative definitions (adding experts’ final judgments). The research is part of the cross-disciplinary research project “Spin or fair speak – when foods talk” which aims at providing new knowledge, tools, and experimental evidence for promoting fairness in food naming and labelling practices....

  19. Formal Analysis of a Fair Payment Protocol

    NARCIS (Netherlands)

    Cederquist, J.G.; Dashti, Muhammad Torabi; Dimitrakos, Theo; Martinelli, Fabio

    We formally specify a payment protocol described by Vogt et al. This protocol is intended for fair exchange of time-sensitive data. Here the mCRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free mu-calculus. These properties are then

  20. 78 FR 43709 - Affirmatively Furthering Fair Housing

    Science.gov (United States)

    2013-07-19

    ... to facilitate the measurements of trends and changes over time; b. Improving fair housing assessment... jurisdiction take appropriate actions to overcome the effects of any impediments, and keep records on such... impediments to fair housing choice within those programs, address those impediments in a reasonable fashion in...

  1. Fair value accounting and managerial discretion

    NARCIS (Netherlands)

    Byrne, A.; Clacher, I.; Hillier, D.; Hodgson, A.

    2008-01-01

    We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to

  2. Fair Optimization and Networks: A Survey

    Directory of Open Access Journals (Sweden)

    Wlodzimierz Ogryczak

    2014-01-01

    Full Text Available Optimization models related to designing and operating complex systems are mainly focused on some efficiency metrics such as response time, queue length, throughput, and cost. However, in systems which serve many entities there is also a need for respecting fairness: each system entity ought to be provided with an adequate share of the system’s services. Still, due to system operations-dependant constraints, fair treatment of the entities does not directly imply that each of them is assigned equal amount of the services. That leads to concepts of fair optimization expressed by the equitable models that represent inequality averse optimization rather than strict inequality minimization; a particular widely applied example of that concept is the so-called lexicographic maximin optimization (max-min fairness. The fair optimization methodology delivers a variety of techniques to generate fair and efficient solutions. This paper reviews fair optimization models and methods applied to systems that are based on some kind of network of connections and dependencies, especially, fair optimization methods for the location problems and for the resource allocation problems in communication networks.

  3. Experiencing Fairness at School: An International Study

    Science.gov (United States)

    Gorard, Stephen

    2012-01-01

    This paper uses survey responses from around 13,000 grade 9 pupils in French-speaking Belgium, the Czech Republic, England, France and Italy to examine their experiences of fairness in schools. Can differences between countries, types of schools or interactions with teachers, influence what pupils regard as fair, either at school or more widely?…

  4. The Entrepreneur Fair: Fifth Grade Student Businesses

    Science.gov (United States)

    Moore, Teresa

    2010-01-01

    In twenty years of teaching, the author has never been involved in a project that sparked as much enthusiasm from students, parents, the administration, and other teachers as the Entrepreneur Fair. In an effort to challenge students to become entrepreneurs, the author developed a one-day market called the Entrepreneur Fair at Stonewall Elementary…

  5. 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.

  6. Measuring and Controlling Fairness of Triangulations

    KAUST Repository

    Jiang, Caigui

    2016-09-30

    The fairness of meshes that represent geometric shapes is a topic that has been studied extensively and thoroughly. However, the focus in such considerations often is not on the mesh itself, but rather on the smooth surface approximated by it, and fairness essentially expresses a mesh’s suitability for purposes such as visualization or simulation. This paper focusses on meshes in the architectural context, where vertices, edges, and faces of meshes are often highly visible, and any notion of fairness must take new aspects into account. We use concepts from discrete differential geometry (star-shaped Gauss images) to express fairness, and we also demonstrate how fairness can be incorporated into interactive geometric design of triangulated freeform skins.

  7. FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Ciprian-Dan COSTEA

    2014-12-01

    Full Text Available Fair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting information is more reliable in this framework. Following recent regulations, Romanian entities activating on capital market as investors in capital market instruments, or whose shares are traded on a regulated market, must prepare their individual financial statements in accordance with the International Financial Reporting Standards. The study provides some conclusions that could enlarge the utility of fair value related to entities that activate on Romanian capital market.

  8. VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAS

    2013-12-01

    Full Text Available Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to almost all fair value estimates. When measuring fair value of fixed assets, intangible assets, specified financial assets or liabilities, different valuation techniques may be used: the market approach, the cost approach and the income approach. This article reviews these techniques and points out that different valuation practices may provide different results depending on the item being fair valued and on the inputs used. Also it emphasizes that, in particular circumstances, there is the possibility that a certain technique may be more appropriate than other.

  9. 78 FR 36011 - Region VII Regulatory Fairness Board; Federal Regulatory Enforcement Fairness Hearing

    Science.gov (United States)

    2013-06-14

    ... SMALL BUSINESS ADMINISTRATION Region VII Regulatory Fairness Board; Federal Regulatory Enforcement... Regional (Region VII) Small Business Regulatory Fairness Board. SUMMARY: The (SBA) Office of the National... the Region VII Regulatory Fairness Board must contact Jeanna Trenkamp by June 17, 2013 in writing, by...

  10. Toward understanding why fairness matters : The influence of mortality salience on reactions to procedural fairness

    NARCIS (Netherlands)

    Bos, K. van den; Miedema, J.

    2000-01-01

    This article focuses on the question of why fairness matters to people. On the basis of fairness heuristic theory, the authors argue that people especially need fairness when they are uncertain about things that are important to them. Following terror management theory, the authors focus on a basic

  11. Pollution taxes and international competitiveness

    International Nuclear Information System (INIS)

    Birch Soerensen, P.

    1994-01-01

    Throughout the industrialized world policy makers are becoming increasingly aware of the potential gains in economic efficiency and environmental quality to be reaped in certain areas of pollution control by switching from direct regulation to market-oriented policy instruments such as pollution taxes. However, concern about the impact on the international competitiveness of domestic producers seems to make governments in many countries hesitant to introduce pollution taxes. As a result, several observers have called for international agreements on harmonized pollution taxes among larger groups of countries such as the member states of the European Community. This paper argues that policy makers should be less concerned about the effects of pollution taxes on international competitiveness and more conscious about their effects on economic efficiency and equity. If pollution taxes improve the allocation of resources, it would be possible to compensate those citizens who might lose from their introduction and still leave the rest of society better off. The openness of the economy only means that a given improvement of environmental quality can be achieved through a lower level of pollution tax rates than would be necessary in a closed economy, because a given pollution tax rate will cause a greater contraction of output in polluting industries, the more these industries are exposed to foreign competition. (EG)

  12. Fairness analysis of throughput and delay in WLAN environments with channel diversities

    Directory of Open Access Journals (Sweden)

    Fang Shih-Hau

    2011-01-01

    Full Text Available Abstract The article investigates fairness in terms of throughput and packet delays among users with diverse channel conditions due to the mobility and fading effects in IEEE 802.11 WLAN (wireless local area networks environments. From our analytical results, it is shown that 802.11 CSMA/CA can present fairness among hosts with identical link qualities regardless of equal or different data rates applied. Our analytical results further demonstrate that the presence of diverse channel conditions can pose significant unfairness on both throughput and packet delays even with a link adaptation mechanism since the MCSs (modulation and coding schemes available are limited. The simulation results validate the accuracy of our analytical model.

  13. Taxing Meat: Taking Responsibility for One’s Contribution to Antibiotic Resistance

    Science.gov (United States)

    Giubilini, Alberto; Birkl, Patrick; Douglas, Thomas; Savulescu, Julian; Maslen, Hannah

    2018-01-01

    Antibiotic use in animal farming is one of the main drivers of antibiotic resistance both in animals and in humans. In this paper we propose that one feasible and fair way to address this problem is to tax animal products obtained with the use of antibiotics. We argue that such tax is supported both by (a) deontological arguments, which are based on the duty individuals have to compensate society for the antibiotic resistance to which they are contributing through consumption of animal products obtained with the use of antibiotics; and (b) a cost-benefit analysis of taxing such animal products and of using revenue from the tax to fund alternatives to use of antibiotics in animal farming. Finally, we argue that such a tax would be fair because individuals who consume animal products obtained with the use of antibiotics can be held morally responsible, i.e. blameworthy, for their contribution to antibiotic resistance, in spite of the fact that each individual contribution is imperceptible. PMID:29515330

  14. Wireless Networks: a brief introduction

    Indian Academy of Sciences (India)

    First page Back Continue Last page Overview Graphics. Wireless Networks: a brief introduction. Wireless communication: What? Why? How many types? What is cell? Is it different from fixed landline structure? 1G systems: FDMA/FDD and Analog FM [voice comm]. (Introduced in 1983 in Chicago by AMPS). 2G systems: 3 ...

  15. An Analysis Of Wireless Security

    OpenAIRE

    Salendra Prasad

    2017-01-01

    The WLAN security includes Wired Equivalent Primary WEP and WI-FI protected Access WPA. Today WEP is regarded as very poor security standard. WEP was regarded as very old security standard and has many security issues which users need to be addressed. In this Paper we will discuss Wireless Security and ways to improve on wireless security.

  16. Indian participation in FAIR accelerator facility

    International Nuclear Information System (INIS)

    Sur, Amitava

    2015-01-01

    India is a founder member of the FAIR-GmbH, the upcoming International Accelerator Facility at Darmstadt, Germany. Indian participation at FAIR is being funded jointly by the Department of Science and Technology (DST) and the Department of Atomic Energy (DAE). Indo- FAIR Coordination Centre at Bose Institute (BI-IFCC) is coordinating the Indian efforts of both in-kind contribution as well as experimental programmes at FAIR. FAIR aims for beams of stable and unstable nuclei as well as antiprotons in a wide range of intensities and energies. A superconducting double-synchrotron SIS100/300 with a circumference of 1,100 meters and with magnetic rigidities of 100 and 300 Tm, respectively, is at the heart of the FAIR accelerator facility. The existing GSI accelerators UNILAC and SIS18 will serve as an injector. Adjacent to the large double- synchrotron is a complex system of storage- cooler rings and experiment stations, including a superconducting nuclear fragment separator (Super-FRS) and an antiproton production target. FAIR will supply rare isotope beams (RIBs) and antiproton beams. In FAIR accelerator facility up to four research programs can be run in a parallel mode. The multidisciplinary research program covers the fields of QCD studies with cooled beams of antiprotons, nucleus nucleus collisions at highest baryon density, nuclear structure and nuclear astrophysics investigations with nuclei far off stability, high density plasma physics, atomic and material science studies, radio-biological and other application-oriented studies will contribute in providing in-kind items both for the accelerator and the experiments. As per current plans Indian in kind contributions include: Power Converters, Superconducting Magnets, Beam Stopper, Vacuum Chamber. A short sample from an Indian Industry has been tested successfully at FAIR. Indian participation in building the accelerator components for FAIR is presented

  17. 78 FR 72451 - Net Investment Income Tax

    Science.gov (United States)

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... the amount of tax has been reported and calculated correctly. The likely respondents are owners of... administration of any internal revenue law. Generally, tax returns and tax return information are confidential...

  18. Montana fuel tax refunds : draft final report.

    Science.gov (United States)

    2011-11-01

    "The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

  19. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

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

  20. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

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

  1. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

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

  2. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

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

    2016-01-01

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

  3. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

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

  4. 17 CFR 256.409 - Income taxes.

    Science.gov (United States)

    2010-04-01

    ... income statement to meet the actual liability for such taxes. As the exact amount of taxes become known... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the...

  5. Tax depreciation versus accounting depreciation in Romania after joining the European Union

    Directory of Open Access Journals (Sweden)

    Trifan, A.

    2010-12-01

    Full Text Available In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regime of the expenditure with tax depreciation of the fixed assets is an example of separating accounting from taxation.

  6. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Science.gov (United States)

    2010-04-01

    ... or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Assessable Penalties § 70.96 Failure to file tax return or to pay tax. (a) Addition to the tax—(1) Failure to...) of this section. (2) Failure to pay tax shown on return. In case of failure to pay the amount shown...

  7. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

  8. 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...

  9. 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

  10. Some thoughts on a Fair Allocation of Corporate Tax in a Globalizing Economy

    NARCIS (Netherlands)

    M.F. de Wilde (Maarten)

    2010-01-01

    textabstractToday we live in a globalizing economy: national open markets are steadily developing towards a global market. Within the European Union (EU), the internal market without internal frontiers has been established. However, the fiscal sovereignty of nation states (hereinafter: ‘states’)

  11. Wireless Headset Communication System

    Science.gov (United States)

    Lau, Wilfred K.; Swanson, Richard; Christensen, Kurt K.

    1995-01-01

    System combines features of pagers, walkie-talkies, and cordless telephones. Wireless headset communication system uses digital modulation on spread spectrum to avoid interference among units. Consists of base station, 4 radio/antenna modules, and as many as 16 remote units with headsets. Base station serves as network controller, audio-mixing network, and interface to such outside services as computers, telephone networks, and other base stations. Developed for use at Kennedy Space Center, system also useful in industrial maintenance, emergency operations, construction, and airport operations. Also, digital capabilities exploited; by adding bar-code readers for use in taking inventories.

  12. Investigating wireless power transfer

    Science.gov (United States)

    St John, Stuart A.

    2017-09-01

    Understanding Physics is a great end in itself, but is also crucial to keep pace with developments in modern technology. Wireless power transfer, known to many only as a means to charge electric toothbrushes, will soon be commonplace in charging phones, electric cars and implanted medical devices. This article outlines how to produce and use a simple set of equipment to both demonstrate and investigate this phenomenon. It presents some initial findings and aims to encourage Physics educators and their students to conduct further research, pushing the bounds of their understanding.

  13. Dynamic wireless sensor networks

    CERN Document Server

    Oteafy, Sharief M A

    2014-01-01

    In this title, the authors leap into a novel paradigm of scalability and cost-effectiveness, on the basis of resource reuse. In a world with much abundance of wirelessly accessible devices, WSN deployments should capitalize on the resources already available in the region of deployment, and only augment it with the components required to meet new application requirements. However, if the required resources already exist in that region, WSN deployment converges to an assignment and scheduling scheme to accommodate for the new application given the existing resources. Such resources are polled

  14. Wired or Wireless Internet?

    DEFF Research Database (Denmark)

    Gimpel, Gregory

    2010-01-01

    This paper finds that network externalities play a minimal role in the choice of internet access technology. Potential adopters of mobile laptop internet view broadband technology as a black box, the technological details of which donot matter. The study uses qualitative techniques to explore how...... the speed of technological obsolescence, market share dominance, and the black boxing of technology influence consumer intention to adopt WiMax and 3G wireless internet for their laptop computers. The results, implications for industry, and areas for further research are discussed....

  15. Wireless installation standard

    International Nuclear Information System (INIS)

    Lim, Hwang Bin

    2007-12-01

    This is divided six parts which are radio regulation law on securing of radio resource, use of radio resource, protection of radio resource, radio regulation enforcement ordinance with securing, distribution and assignment of radio regulation, radio regulation enforcement regulation on utility of radio resource and technical qualification examination, a wireless installation regulation of technique standard and safety facility standard, radio regulation such as certification regulation of information communicative machines and regulation of radio station on compliance of signal security, radio equipment in radio station, standard frequency station and emergency communication.

  16. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

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

  17. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    Directory of Open Access Journals (Sweden)

    V.V. Svitselska

    2015-03-01

    Full Text Available The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous, it clarifies the subject matter, subjects of transactions, as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted, uncertainty is essential among them in which fair value should be applied.

  18. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines...... 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...... 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...

  19. Phantom taxes: The big payback

    International Nuclear Information System (INIS)

    Wise, D.M.

    1996-01-01

    This article is a discussion of Accumulated Deferred Federal Income Taxes (AFDITs) associated with the stranded investments in nuclear facilities. The amounts are in the tens of billions of dollars and may rival the sum of recoverable stranded costs. The example is given of LILCO's Shoreham Nuclear Power Plant. Prior to cancellation, LILCO had capitalized the cost of the project for rate purposes and had generated income for rate purposes. For tax purposes, however, their accounting system produced a substantial loss, resulting in the collection of more than $1B in federal tax-expense reimbursements over and above actual tax expenses. These additional monies were retained by LILCO. The author argues that these monies should be used to offset standed recoverable costs

  20. Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues

    OpenAIRE

    Bernardi, Luigi; Fumagalli, Laura; Gandullia, Luca

    2005-01-01

    The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and Thailand

  1. Nuclear fuel tax in court

    International Nuclear Information System (INIS)

    Leidinger, Tobias

    2014-01-01

    Besides the 'Nuclear Energy Moratorium' (temporary shutdown of eight nuclear power plants after the Fukushima incident) and the legally decreed 'Nuclear Energy Phase-Out' (by the 13th AtG-amendment), also the legality of the nuclear fuel tax is being challenged in court. After receiving urgent legal proposals from 5 nuclear power plant operators, the Hamburg fiscal court (4V 154/13) temporarily obliged on 14 April 2014 respective main customs offices through 27 decisions to reimburse 2.2 b. Euro nuclear fuel tax to the operating companies. In all respects a remarkable process. It is not in favour of cleverness to impose a political target even accepting immense constitutional and union law risks. Taxation 'at any price' is neither a statement of state sovereignty nor one for a sound fiscal policy. Early and serious warnings of constitutional experts and specialists in the field of tax law with regard to the nuclear fuel tax were not lacking. (orig.)

  2. Tax Policy Formulation in Australia

    OpenAIRE

    Rob Heferen; Nicole Mitchell; Ian Amalo

    2013-01-01

    This article discusses the tax policy making process in Australia. It outlines the role of key agencies in this process and highlights some of the key developments in governance and consultation arrangements that have occurred over the past decade.

  3. Green tax reforms and habits

    Energy Technology Data Exchange (ETDEWEB)

    Miguel, Carlos de; Manzano, Baltasar [Universidad de Vigo and Rede, Lagoas-Marcosende, s/n, 36200 Vigo (Spain)

    2011-01-15

    Using a dynamic general equilibrium model, we explore the role of habit formation when analyzing green tax reforms under the double dividend hypothesis. We assume increases in energy taxes and adjust capital taxation in a revenue-neutral framework to evaluate the effects on welfare. Since the existence of an environmental dividend is uncontroversial, we mainly focus on the efficiency dividend. Our findings show that, when taxes on household energy consumption increase, habits and transitional dynamics alter household decisions, and change the efficiency dividend. However, when the tax increase is on energy used as an input, reform always induces a welfare cost in terms of efficiency. In this case, habits play a less important role. (author)

  4. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

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

  5. Tax_Units_2011_Final

    Data.gov (United States)

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

  6. EQUITY AND INCOME TAX REDISTRIBUTION

    OpenAIRE

    PALTINEAN LUMINITA; SCHIAU LAURA LIANA; MOGA AURA CARMEN; TULAI CONSTANTIN

    2010-01-01

    Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.

  7. The School Property Tax Reconsidered.

    Science.gov (United States)

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  8. Towards a Fair and Efficient Packet Scheduling Scheme in Inter-Flow Network Coding

    Directory of Open Access Journals (Sweden)

    Jin Wang

    2014-11-01

    Full Text Available Network coding techniques are usually applied upon network-layer protocols to improve throughput in wireless networks. In scenarios with multiple unicast sessions, fairness is also an important factor. Therefore, a network coding-aware packet-scheduling algorithm is required. A packet-scheduling algorithm determines which packet to send next from a node’s packet backlog. Existing protocols mostly employ a basic round-robin scheduling algorithm to give “equal” opportunities to different packet flows. In fact, this “equal”-opportunity scheduling is neither fair, nor efficient. This paper intends to accentuate the importance of a coding-aware scheduling scheme. With a good scheduling scheme, we can gain more control over the per-flow throughput and fairness. Specifically, we first formulate a static scheduling problem and propose an algorithm to find the optimal scheduling scheme. We then extend the technique to a dynamic setting and, later, to practical routing protocols. Results show that the algorithm is comparatively scalable, and it can improve the throughput gain when the network is not severely saturated. The fairness among flows is drastically improved as a result of this scheduling scheme.

  9. FAIR VALUE MEASUREMENT UNDER IFRS 13

    Directory of Open Access Journals (Sweden)

    COZMA IGHIAN DIANA

    2015-07-01

    Full Text Available The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

  10. Socially-Efficient Tax Reforms

    OpenAIRE

    Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin

    2002-01-01

    We propose graphical methods to determine whether commodity-tax changes are "socially efficient", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey data. The ...

  11. Tax Exportability in Tourism Market

    OpenAIRE

    Mohammad Mohebi; Khalid A. Rahim; Lee Chin; Khairil W. Awang

    2011-01-01

    Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve peoples lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economi...

  12. Health Insurance and Tax Policy

    OpenAIRE

    Karsten Jeske; Sagiri Kitao

    2006-01-01

    The U.S. tax policy on health insurance favors only those offered group insurance through their employers, and is highly regressive since the subsidy takes the form of deductions from the progressive income tax system. The paper investigates alternatives to the current policy. We find that a complete removal of the subsidy results in a significant reduction in the insurance coverage and serious welfare deterioration. There is, however, room for improving welfare and raising the coverage, by e...

  13. MOTOR FUEL TAXES AND THE ENVIRONMENTAL PROTECTION

    OpenAIRE

    Michal Ptak

    2011-01-01

    Motor fuel taxes are primarily revenue-raising taxes. However, due to high fuel consumption these taxes can be quite an efficient source of general budget revenue in many countries. It seems that the taxes on motor fuels may also be useful instruments for environmental policy or climate change policy. Environmental objectives can be achieved through change of behavior of drivers. The paper presents theoretical basis for taxes levied on motor fuels. Attention is paid to the problem of external...

  14. Mental Accounting Effects of Income Tax Shifting

    OpenAIRE

    Naomi E. Feldman

    2010-01-01

    This paper analyzes a 1992 decrease in U.S. federal income tax withholding that shifted the timing of income tax payments while leaving ultimate tax burdens unchanged. Consequently income typically received as a lump-sum refund on filing a tax return was shifted into the previous year's monthly income. This paper considers the impact of the withholding change in the context of mental accounting and finds a decrease in the probability that households contributed to a tax-preferred retirement a...

  15. Evidence of Violations of Taxpayers Rights in Tax Investigation in View of Judicial Decisions

    Directory of Open Access Journals (Sweden)

    Burak PINAR

    2016-07-01

    Full Text Available The aims of tax audit are checking up the accuracy of the tax that must be paid, fixing and supplying them. With tax analysis, exactitude of taxpayer’s declaration is investigated, determined and obtained. In fact, this situation arises out of its being a process, preparing basis for the imposition transaction that tax department will lay. Eventually, there is not a possibility to file an annulment action against a report to be compiled as a result of tax analysis. Analyses, in principle, will be made at taxpayer’s working place, but if specific conditions occur, it will be made at the investigator’s department. Analyses will be realized by investigators designated in Tax Procedure Law. Investigator will inquire into the real character of the event that brings forth the tax. The burden of determining of real property on taxation procedures belongs to tax administration This situation is, in reality, a result of economical approach principle. Analyses done will be performed on especially on ledgers and documents; apart from that, it will be required to put forth tax assessments and assessment discrepancies found distinctly through evidences that will be obtained from the business firm and outside the business firm. So ıt has been being considered within the rigt of fair trial Protection of taxpayer is a basic requirement for the democratic state of law. Administrative services must obey all the rules of setting an administrative act. The lawmaker and government have to give a lot of importance to protective laws and regulations so as to provide justice and equity in taxation.

  16. Wireless network security theories and applications

    CERN Document Server

    Chen, Lei; Zhang, Zihong

    2013-01-01

    Wireless Network Security Theories and Applications discusses the relevant security technologies, vulnerabilities, and potential threats, and introduces the corresponding security standards and protocols, as well as provides solutions to security concerns. Authors of each chapter in this book, mostly top researchers in relevant research fields in the U.S. and China, presented their research findings and results about the security of the following types of wireless networks: Wireless Cellular Networks, Wireless Local Area Networks (WLANs), Wireless Metropolitan Area Networks (WMANs), Bluetooth

  17. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

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

  18. Income Tax in France

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  19. Income Tax in France

    CERN Document Server

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  20. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...