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1

Differential Effects of the Current Structure of Payroll Taxes on Small and Large Business.  

National Technical Information Service (NTIS)

In place of estimating incidence by business size class, the differential effects of payroll taxes were simulated under a variety of conditions. In one group of simulations, the effects on unit labor costs and on margins of changing tax rates were examine...

1984-01-01

2

End-Use Taxes: Current EIA Practices  

EIA Publications

Addresses the Energy Information Administration's (EIA) current practices in treating taxes in the calculation of end use prices in the State Energy Price and Expenditure Report 1990 (SEPER), and other EIA data publications.

Information Center

1994-08-01

3

End-use taxes: Current EIA practices  

SciTech Connect

There are inconsistencies in the EIA published end-use price data with respect to Federal, state, and local government sales and excise taxes; some publications include end-use taxes and others do not. The reason for including these taxes in end-use energy prices is to provide consistent and accurate information on the total cost of energy purchased by the final consumer. Preliminary estimates are made of the effect on prices (bias) reported in SEPER (State Energy Price and Expenditure Report) resulting from the inconsistent treatment of taxes. EIA has undertaken several actions to enhance the reporting of end-use energy prices.

Not Available

1994-08-17

4

COMMODITY TAX STRUCTURE AND INFORMAL ACTIVITY  

Microsoft Academic Search

ABSTRACTCommodity tax structure affects the firm's choice between formality and informality. An increase in the specific tax rate, relative to an equivalent increase in ad valorem taxation, makes informality attractive to more firms. Formality becomes attractive at lower levels of profits under ad valorem taxation. For both the maximization of welfare subject to a revenue constraint and the unconstrained maximization

Sophia Delipalla

2009-01-01

5

Subcounty Tax Shifting Induced by Current-Use Property Tax Assessment in East Texas.  

National Technical Information Service (NTIS)

The principal objective of the study was to estimate, for the east Texas pineywoods region, the sub-county tax shifting effects of the State's current-use assessment program and to compare these effects with those reported by Hickman and Crowther (1991). ...

C. A. Hickman T. Dunbar

1991-01-01

6

The design of tax structure: Direct versus indirect taxation  

Microsoft Academic Search

The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically) the trade-offs between the various objectives of tax policy. This literature has examined the optimal structure for particular types of taxation taken in isolation, such as

A. B. Atkinson; J. E. Stiglitz

1976-01-01

7

Tuition Tax Credits: A Review of Current Proposals and Their Potential Impacts.  

ERIC Educational Resources Information Center

The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax

Picus, Larry

8

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Net current deferred operating income taxes...for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes...shall be reclassified from Account 4340, Net Noncurrent Deferred Operating Income...

2013-10-01

9

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes...for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes...shall be reclassified from Account 4350, Net Noncurrent Deferred Nonoperating...

2013-10-01

10

47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...  

Code of Federal Regulations, 2013 CFR

... 2013-10-01 2013-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account...1 Reserves and Deferrals § 36.506 Net current deferred operating income...

2013-10-01

11

Highlights on distinctive structural and functional properties of HTLV Tax proteins  

PubMed Central

Human T cell leukemia viruses (HTLVs) are complex human retroviruses of the Deltaretrovirus genus. Four types have been identified thus far, with HTLV-1 and HTLV-2 much more prevalent than HTLV-3 or HTLV-4. HTLV-1 and HTLV-2 possess strictly related genomic structures, but differ significantly in pathogenicity, as HTLV-1 is the causative agent of adult T cell leukemia and of HTLV-associated myelopathy/tropical spastic paraparesis, whereas HTLV-2 is not associated with neoplasia. HTLVs code for a protein named Tax that is responsible for enhancing viral expression and drives cell transformation. Much effort has been invested to dissect the impact of Tax on signal transduction pathways and to identify functional differences between the HTLV Tax proteins that may explain the distinct oncogenic potential of HTLV-1 and HTLV-2. This review summarizes our current knowledge of Tax-1 and Tax-2 with emphasis on their structure, role in activation of the NF-?B (nuclear factor kappa-B) pathway, and interactions with host factors.

Romanelli, Maria Grazia; Diani, Erica; Bergamo, Elisa; Casoli, Claudio; Ciminale, Vincenzo; Bex, Francoise; Bertazzoni, Umberto

2013-01-01

12

Optimal Trading and Tax Option Value of Defaultable Bonds with Asymmetric Capital Gain Taxes  

Microsoft Academic Search

Abstract Current U.S. tax laws provide investors an incentive to time the sales of their bonds to minimize,tax liability. T his gives rise to a tax timing option that affects bond value. I n reality, corporate bond investors’ tax-timing strategy is complicated by risk of default. E xisting term structure models have ignored the effect of the,tax-timing option and how,much,corporate

Peter Huaiyu Chen; Sheen X. Liu; Chunchi Wu

13

Real Options, Capital Structure, and Taxes  

Microsoft Academic Search

This paper presents a valuation approach for real options when the capital structure of the underlying project\\/firm is levered, assuming that the goal is the maximization of total firm\\/project value (i.e., under a first-best investment policy). We analyze also the eect of dierent financing schemes on the value of the real option and on the exercise policy. The main finding

Carmen Aranda Leon; Andrea Gamba; Gordon A. Sick

14

Political Fragmentation and the Evolution of National Tax Structures in the OECD  

Microsoft Academic Search

This paper considers how tax structures in OECD countries change over time and how these changes are related to political fragmentation. Tax structures amongst OECD countries have become more uniform in the recent past (1965–1995) but it is less clear that this convergence satisfies time-series requirements. Evidence on stochastic convergence tends to suggest that there is evidence of persistence of

John Ashworth; Bruno Heyndels

2001-01-01

15

The interaction of corporate dividend policy and capital structure decisions under differential tax regimes  

Microsoft Academic Search

We develop a valuation model that integrates corporate capital structure and dividend payout policies. The resulting “extended”\\u000a Miller (J Financ 32:261–297, 1977) model explicitly incorporates the different tax rates on corporate income, personal interest, dividends, and capital gains.\\u000a We apply the model to ten different U.S. tax regimes since 1979 and generate several testable predictions. When the dividend\\u000a tax rate

Ufuk Ince; James E. Owers

2012-01-01

16

The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project  

PubMed Central

Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand switching when the tax structure departs from a uniform specific tax.

Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

2013-01-01

17

Studies in Income Distribution. Estimation of Social Security Taxes on the March Current Population Survey. No. 4.  

ERIC Educational Resources Information Center

The impact of the tax-transfer system on the distribution of income among economic units is the subject of a number of studies by the Office of Research and Statistics of the Social Security Administration. One of the most important data sources for the work is the Census Bureau's March Current Population Survey (CPS). To conduct such studies, the…

Bridges, Benjamin, Jr.; Johnston, Mary P.

18

Oligopoly structure and the incidence of cigarette excise taxes  

Microsoft Academic Search

A model of oligopoly price behavior and tax incidence for the U.S. cigarette industry for the period 1955–1990 is presented. A cost function is estimated, and shows manufacture to be subject to increasing returns to scale. The mean price elasticity of demand is ?0.71. The model indicates that competition among manufacturers has been decreasing since 1980. A simulation shows that

Paul G. Barnett; Theodore E. Keeler; Teh-wei Hu

1995-01-01

19

Current developments in structural technology  

NASA Astrophysics Data System (ADS)

Current developments in materials, structural techniques, manufacturing methods, and construction procedures are described. Developments in both metallic and fiber composite materials and structures are addressed along with high-temperature materials. An introduction is given to the new thematic in multifunctional materials and modes of construction. Finally, multidisciplinary optimization and requirements for its application are addressed.

Arendts, F. J.

1992-08-01

20

The impact of employment tax cuts on unemployment and wages; The role of unemployment benefits and tax structure  

Microsoft Academic Search

I model and simulate the effects of employment tax cuts on unemployment and wages in four equilibrium models: competitive, union bargaining, search and efficiency wages. I find that if the ratio of unemployment compensation to wages is fixed, the effect of the tax cut is mainly on wages. But if income out of work is fixed in real terms, there

Christopher A. Pissarides

1998-01-01

21

14 CFR Section 15 - Objective Classification-Income Taxes for Current Period  

...AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Profit and Loss Classification...taxes shall be allocated among the transport entities of the air carrier, its nontransport divisions...determined on a consolidated basis by an air carrier and other members of...

2014-01-01

22

Controlling tax evasion ?uctuations  

Microsoft Academic Search

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss difierent network structures in which tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal enforcement levels

Frank Westerhofix; F. W. S. Lima; Georg Zaklan

23

Death and taxes: Child health and the state tax freedom race  

Microsoft Academic Search

Each year the Tax Foundation releases rankings of U.S. states on time to Tax Freedom, or the day that the average taxpayer has met their tax burden. The current analysis sought to contextualize the tax freedom day rankings, by examining the association between state tax burden and key indicators of child wellbeing. The 2009 measure of days to tax freedom

Michael J. MacKenzie; David J. Tucker

2010-01-01

24

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

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

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

2008-10-01

25

Tax evasion and avoidance typologies  

Microsoft Academic Search

Purpose – The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Design\\/methodology\\/approach – American, Canadian and UK cases of tax avoidance and tax evasion are studied. Findings – Structuring transactions to avoid or minimize taxes is highly

Jeffrey Simser

2008-01-01

26

The Optimal Gas Tax for California1  

Microsoft Academic Search

This paper calculates the optimal gasoline tax for the state of California. According to our analysis, the optimal gasoline tax in California is $1.37\\/gallon, which is over 3 times the current California tax when excluding sales taxes. The Pigovian tax is the largest part of this tax, comprising $0.85\\/gallon. Of this, the congestion externality is taxed the most heavily, at

Y. Cynthia Lin; Lea Prince

2009-01-01

27

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

28

Eddy Current Damping in Structures  

Microsoft Academic Search

When a conductive material is subjected to a time-varying magnetic flux, eddy currents are generated in the conductor. These eddy currents circulate inside the con- ductor generating a magnetic field of opposite polarity as the applied magnetic field. The interaction of the two magnetic fields causes a force that resists the change in magnetic flux. However, due to the internal

Henry A. Sodano; Jae-Sung Bae

2004-01-01

29

Tax Policy: How Tax Incentives Encourage Soil and Water Conservation Investments.  

National Technical Information Service (NTIS)

The report provides information on tax provisions affecting agriculture. Reviewed are soil and water conservation tax incentives because of congressional concerns that existing erosion rates are excessive and that current tax incentives for farmers to mak...

1986-01-01

30

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

PubMed Central

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.

Kirchler, Erich; Wahl, Ingrid

2010-01-01

31

Effect of tax, financing, and operating-cost incentives on retiree homeowners' current and potential decisions to purchase energy-saving improvements  

SciTech Connect

This study focused on retiree homeowners to determine their level of participation, causes of non-participation and the effect of selected incentive modifications on investment decisions. A descriptive-elemental approach was taken to explore three research questions. Fifty semi-structured interviews selected through restricted probability were conducted in Sun City, California. Findings were keyed to sex, age, education and income and statistically analyzed using the chi-square test. Retiree homeowners had coped with rising utility costs through modified usage practice rather than through energy-saving investments. Concerns over access to funding, required initial payout, return on investment, future prices of energy and risk were highest among those of least education or income. A desire to retain an existing life style was important to those of higher education and income. Level of awareness of incentive features was also a major decision factor. The analysis indicated that energy-saving investments will increase if retiree homeowners are offered shared-cost obligation by the individual, government, and utility; exemption from sales tax for all energy-saving-item sales and service; state tax exemption for federal tax credits; exemption of energy-saving improvements from property tax; continued federal tax credit; investment loans sufficiently available to meet demand; energy-producing equipment available for rent or lease at reasonable rates.

Long, A.W. Jr.

1983-01-01

32

Tax Compliances in Korea and Japan: Why are they different?  

Microsoft Academic Search

We analyze the determinants of tax compliance, and illustrate why they have different levels of tax compliance between Korea and Japan. Japan has much higher level of policies in both tax audit and penalty structures than those of Korea. The disclosure policy of tax information is also different, such that an amount of tax evasion and the information about tax

Jin Kwon Hyun

33

Does Participating in a 401(k) Raise Your Lifetime Taxes?  

Microsoft Academic Search

Contributing to 401(k)s and similar tax-deferred retirement accounts certainly lowers current taxes. But does it lower your lifetime taxes? If average and marginal tax rates were independent of income and didn't change through time, the answer would be an unambiguous yes. The reduction in current taxes would exceed the increase in future taxes when measured in present value. But tax

Jagadeesh Gokhale; Laurence J. Kotlikoff; Todd Neumann

2001-01-01

34

Income Tax Reform and Agriculture: A Symposium.  

ERIC Educational Resources Information Center

Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system…

Economic Research Service (USDA), Washington, DC.

35

Structure of thin tail current sheets  

Microsoft Academic Search

We know from Cluster observations in 2001, with inter-satellite distances ˜ 2000 km, that the thickness of Current Sheets (CS) is typically ˜ 500-2000 km, during active periods, when fast ion flows are observed. The 2001 observations also suggest that field aligned current structures are superimposed upon the Jy current, but the distance between the spacecraft is generally too large

A. Roux; O. Le Contel; P. Robert; D. Fontaine; J.-A. Sauvaud; A. Fazakerley; C. Owen; H. Reme

2004-01-01

36

Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting  

Microsoft Academic Search

This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

37

Simulating Dark Current in NLC Structures  

SciTech Connect

Dark current generation and capture are of great importance in high gradient accelerating structure R&D especially for the NLC which aims to operate at 65 MV/m with specific limits on dark current and RF breakdown rates. Although considerable effort has been devoted to building and testing various types of structures to meet these requirements, few theoretical studies have been done to understand these effects in actual structures. This paper focuses on the simulation of dark current in a NLC test structure for which experimental data are available. The parallel time-domain field solver Tau3P and the parallel particle tracking code Track3P are used together to simulate, for the first time, a dark current pulse to compare with the data measured downstream. Results from SLAC X-band 30-cell constant impedance structure for RF drive pulses with different rise times are presented and discussed.

Ng, C.K.; Folwell, N.; Guetz, A.; Ivanov, V.; Lee, L.Q.; Li, Z.H.; Schussman, G.; Ko, K.; /SLAC

2007-10-11

38

CAN SOFT DRINK TAXES REDUCE POPULATION WEIGHT?  

Microsoft Academic Search

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the United States. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exceptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper,

JASON M. FLETCHER; DAVID FRISVOLD; NATHAN TEFFT

2010-01-01

39

Current structures associated with dipolarization fronts  

NASA Astrophysics Data System (ADS)

observational results on currents around the dipolarization fronts (DFs) of earthward flow bursts have attracted much research attention. These currents are found to have close association with substorm intensifications. This paper devotes to further study of the current system ahead and within the DFs with high-resolution magnetic field measurements from Cluster constellation in 2003. The separation of four spacecraft is much smaller than the scales of spatial structures ahead and within the DF layer so that the currents can be reliably obtained. Based on features of the magnetic field variations prior to the fronts, we categorized the DFs into two types: DFs with magnetic dips immediate ahead of the fronts (type I) and DFs without magnetic dips (type II). For type I DFs, it is found that dawnward currents along the DFs exist in the dip region; duskward currents exist within the fronts. Furthermore, the dawnward currents in the dip region are found to be mainly parallel to the local magnetic field with a spatial scale of ~1000 km, whereas the duskward currents within the fronts have both significant parallel and perpendicular components. On the other hand, for type II DFs, only significant duskward and mainly perpendicular currents show up within the fronts; no dawnward currents exist ahead of DFs. The dawnward and mainly parallel current in the type I DFs is important in the current coupling process between magnetosphere and ionosphere and may lead to local current disruptions for substorm initiations.

Yao, Zhonghua; Sun, W. J.; Fu, S. Y.; Pu, Z. Y.; Liu, Jiang; Angelopoulos, V.; Zhang, X.-J.; Chu, X. N.; Shi, Q. Q.; Guo, R. L.; Zong, Q.-G.

2013-11-01

40

The Flat Tax: Implications for Financing Public Schools.  

ERIC Educational Resources Information Center

The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

Rossmiller, Richard A.

41

Taxing Situations.  

ERIC Educational Resources Information Center

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

Sabo, Sandra R.

1995-01-01

42

Federal Fuels Taxes and Tax Credits (Update) (released in AEO2008)  

EIA Publications

The Annual Energy Outlook 2008 (AEO) reference case incorporates current regulations that pertain to the energy industry. This section describes the handling of federal taxes and tax credits in AEO2008, focusing primarily on areas where regulations have changed or the handling of taxes or tax credits has been updated.

Information Center

2008-06-26

43

The structure of the Venusian current sheet  

NASA Astrophysics Data System (ADS)

We investigate the current sheet (CS) of the Venusian magnetotail using the data collected by the Venus Express mission in 2006-2010. We have found that the observed profiles of the main magnetic field component Bx have single-scale or double-scale structures. For single-scale CSs the Bx profile is well approximated by the Harris model, B0 tanh(t/T0) (T0 is the characteristic temporal scale, B0 is the magnetic field at the CS boundary). For double-scale CSs the Bx profile is better described by the double-scale model, B1 tanh(t/T1)+B2 tanh(t/T2) with B2>0.3B0 and T2>2T1. The magnetic field component perpendicular to the CS plane and the shear component are on average uniform across CSs and ten times smaller than the amplitude of Bx. The observed Bx profiles can be described by the quasiadiabatic CS model. According to our interpretation the electric current in single-scale CSs is generally carried by protons on transient orbits. In double-scale CSs the current density is provided by transient protons and oxygen ions. In this case, the inner CS scale is supported by the proton population, while the outer scale is supported by the oxygen population. We suggest that the Venusian CS thickness is likely several ion thermal gyroradii. The Venusian current sheet has single-scale or double-scale structure. The current sheet structure can be explained by the quasi-adiabatic model. The current density in single-scale current sheets is provided by protons. Double-scale current sheets are formed due to the presence of oxygen ions. The current sheet thickness is likely several ion thermal gyroradii.

Vasko, I. Y.; Zelenyi, L. M.; Artemyev, A. V.; Petrukovich, A. A.; Malova, H. V.; Zhang, T. L.; Fedorov, A. O.; Popov, V. Y.; Barabash, S.; Nakamura, R.

2014-06-01

44

Structure of the Magnetotail Current Sheet  

NASA Technical Reports Server (NTRS)

An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in which ion orbits were traced. The region -20 R(sub E) less than x less than - 14 R(sub E) in geocentric solar magnetospheric coordinates was studied. Emphasis was placed on identifying the categories of ion orbits which contribute most to the cross-tail current and on gaining physical insight into the manner by which the ions carry the observed current distribution. Ions that were trapped near z = 0, ions that magnetically mirrored throughout the current sheet, and ions that mirrored near the Earth all were needed. The current sheet structure was determined primarily by ion magnetization currents. Electrons of the observed energies carried relatively little cross-tail current in these quiet time current sheets. Distribution functions were generated and integrated to evaluate fluid parameters. An earlier model in which B depended only on z produced a consistent current sheet, but it did not provide a realistic representation of the Earth's middle magnetotail. In the present study, B changed substantially in the x and z directions but only weakly in the y direction within our region of interest. Plasmas with three characteristic particle energies were used with each of the magnetic field models. A plasma was found for each model in which the density, average energy, cross-tail current, and bulk flow velocity agreed well with satellite observations.

Larson, Douglas J.; Kaufmann, Richard L.

1996-01-01

45

Structure of the Magnetotail Current Sheet  

NASA Technical Reports Server (NTRS)

An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in which ion orbits were traced. The region -20 R(E) less than x less than -14 R(E) in geocentric solar magnetospheric coordinates was studied. Emphasis was placed on identifying the categories of ion orbits which contribute most to the cross-tail current and on gaining physical insight into the manner by which the ions carry the observed current distribution. Ions that were trapped near z = 0, ions that magnetically mirrored throughout the current sheet, and ions that mirrored near the Earth all were needed. The current sheet structure was determined primarily by ion magnetization currents. Electrons of the observed energies carried relatively little cross-tail current in these quiet time current sheets. Distribution functions were generated and integrated to evaluate fluid parameters. An earlier model in which B depended only on z produced a consistent current sheet, but it did not provide a realistic representation of the Earth's middle magnetotail. In the present study, B changed substantially in the x and z directions but only weakly in the y direction within our region of interest. Plasmas with three characteristic particle energies were used with each of the magnetic field models. A plasma was found for each model in which the density, average energy, cross-tail current, and bulk flow velocity agreed well with satellite observations.

Larson, Douglas J.; Kaufmann, Richard L.

1996-01-01

46

Tax Information and Tax Audit  

Microsoft Academic Search

The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about

marin ciumag

2005-01-01

47

Tax evasion, information reporting, and the regressive bias prediction  

Microsoft Academic Search

A robust, but untested, prediction from the tax evasion literature is that optimal auditing induces a regressive bias in eective average tax rates compared to statutory rates, reducing the degree of redistribution in the tax system. Using Danish administrative data, we show that a calibrated structural model of rational tax evasion and tax enforcement can convincingly replicate the moments and

Jori Veng Pinje; Simon Halphen Boserup

2011-01-01

48

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

PubMed

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

Kirchler, Erich; Wahl, Ingrid

2010-06-01

49

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). Now, for help with filling them in, H&R Block is standing by. The H&R Block page is highlighted by tips in eleven subject areas from business and professional to single parent to farmer. The tips, while thinly veiled ads for H&R Block, are concise checklists and reminders. The page also offers a tax refund calculator and "Ask Henry," where users can ask Block tax research experts a question. Selected questions are answered.

50

Variable energy constant current accelerator structure  

DOEpatents

A variable energy, constant current ion beam accelerator structure is disclosed comprising an ion source capable of providing the desired ions, a pre-accelerator for establishing an initial energy level, a matching/pumping module having means for focusing means for maintaining the beam current, and at least one main accelerator module for continuing beam focus, with means capable of variably imparting acceleration to the beam so that a constant beam output current is maintained independent of the variable output energy. In a preferred embodiment, quadrupole electrodes are provided in both the matching/pumping module and the one or more accelerator modules, and are formed using four opposing cylinder electrodes which extend parallel to the beam axis and are spaced around the beam at 90/degree/ intervals with opposing electrodes maintained at the same potential. 12 figs., 3 tabs.

Anderson, O.A.

1988-07-13

51

Variable energy constant current accelerator structure  

DOEpatents

A variable energy, constant current ion beam accelerator structure is disclosed comprising an ion source capable of providing the desired ions, a pre-accelerator for establishing an initial energy level, a matching/pumping module having means for focusing means for maintaining the beam current, and at least one main accelerator module for continuing beam focus, with means capable of variably imparting acceleration to the beam so that a constant beam output current is maintained independent of the variable output energy. In a preferred embodiment, quadrupole electrodes are provided in both the matching/pumping module and the one or more accelerator modules, and are formed using four opposing cylinder electrodes which extend parallel to the beam axis and are spaced around the beam at 90.degree. intervals with opposing electrodes maintained at the same potential. Adjacent cylinder electrodes of the quadrupole structure are maintained at different potentials to thereby reshape the cross section of the charged particle beam to an ellipse in cross section at the mid point along each quadrupole electrode unit in the accelerator modules. The beam is maintained in focus by alternating the major axis of the ellipse along the x and y axis respectively at adjacent quadrupoles. In another embodiment, electrostatic ring electrodes may be utilized instead of the quadrupole electrodes.

Anderson, Oscar A. (Berkeley, CA)

1990-01-01

52

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

In early 2001, President Bush released a summary of his agenda for tax relief. He claims to offer a "bold and fair tax relief plan that will reduce the inequities of the current tax code and help ensure that America remains prosperous." Highlights of Bush's proposal include doubling the child care credit to $1,000 per child, reinstating the ten percent deduction for two-earner couples, thus reducing the "marriage penalty," and eliminating inheritance taxes. The rather celebratory summary provides a short explanation of each element of the new tax plan, along with several charts on topics including consumer debt, tax rates for Americans on the edge of poverty, and the tax reduction for the poorest families. Finally, the report offers an easy-to-understand, side-by-side comparison of the current tax code and the Bush plan.

2001-01-01

53

Ocean currents help explain population genetic structure  

PubMed Central

Management and conservation can be greatly informed by considering explicitly how environmental factors influence population genetic structure. Using simulated larval dispersal estimates based on ocean current observations, we demonstrate how explicit consideration of frequency of exchange of larvae among sites via ocean advection can fundamentally change the interpretation of empirical population genetic structuring as compared with conventional spatial genetic analyses. Both frequency of larval exchange and empirical genetic difference were uncorrelated with Euclidean distance between sites. When transformed into relative oceanographic distances and integrated into a genetic isolation-by-distance framework, however, the frequency of larval exchange explained nearly 50 per cent of the variance in empirical genetic differences among sites over scales of tens of kilometres. Explanatory power was strongest when we considered effects of multiple generations of larval dispersal via intermediary locations on the long-term probability of exchange between sites. Our results uncover meaningful spatial patterning to population genetic structuring that corresponds with ocean circulation. This study advances our ability to interpret population structure from complex genetic data characteristic of high gene flow species, validates recent advances in oceanographic approaches for assessing larval dispersal and represents a novel approach to characterize population connectivity at small spatial scales germane to conservation and fisheries management.

White, Crow; Selkoe, Kimberly A.; Watson, James; Siegel, David A.; Zacherl, Danielle C.; Toonen, Robert J.

2010-01-01

54

Harmonizing tax policies in Central America  

Microsoft Academic Search

This report proposes an action plan for the rationalization of tax structures for Central America. To harmonize tax policies among Central American nations, the report recommends the following: (a) continuing trade liberalization, by reducing thelevel and dispersion of effective trade protection; (b) shifting the tax system from reliance on trade to reliance on domestic transactions and income; (c) making the

Yalcin M. Baran

1989-01-01

55

Corporation Income Tax Structure in Developing Countries (Structure de l'impôt sur le revenu des sociétés dans les pays on développement) (La estructura del impuesto de sociedades en los países en desarrollo)  

Microsoft Academic Search

This paper considers not only the modalities of the corporation income tax and the tax treatment of dividend income but also tax rate structure, discrimination between different forms of business organization, and discrimination between foreign and domestic shareholders. Differences in economic and social conditions in developing countries call for separate appraisal by each country of the comparative merits of various

George E. Lent

1977-01-01

56

Consumption Taxes and the Level and Composition of Saving.  

National Technical Information Service (NTIS)

Many proposals for tax reform would shift the base of taxation from income to consumption. Two arguments for a consumption tax are frequently made. One, a consumption tax is argued to encourage saving, at least more so than the current income tax. And two...

S. Maguire

2001-01-01

57

Tax barriers to solar central receiver generation technology.  

National Technical Information Service (NTIS)

Tax loads and required revenues are estimated for current and future solar central receiver and gas-fired plants competing in the same market. An economic measure of tax equity is used to evaluate the equity of the tax loads under past and present tax cod...

A. F. Jenkins, H. E. Reilly

1994-01-01

58

Financing Higher Education: Federal Income-Tax Consequences.  

ERIC Educational Resources Information Center

The current income tax law's effects on common elements of education financing are discussed, including scholarships, loans, employment, and related issues. In light of recent tax changes that increase the after-tax cost of education, information for maximizing remaining tax advantages is offered. (MSE)

Kelly, Marci

1991-01-01

59

Economic Instruments in Practice 1: Carbon Tax in Sweden  

Microsoft Academic Search

1) Abstract-In 1991 a carbon tax was introduced in Sweden as a complement to the existing system of energy taxes, which simultaneously were reduced by 50%. Since then the system has changed several times but a common feature is lower taxes for industry and electricity production than for other sectors. Currently, industrial consumers pay no energy tax and only 50%

Bengt Johansson

60

CPA Attested Tax Returns and Tax Evasion  

Microsoft Academic Search

For a considerable number of years, business income tax returns attested by a certified public accountant (CPA) have enjoyed special tax incentives. There has, however, been no documentary evidence to justify the existing tax incentive policy. This study, which uses a Tobit model to undertake an analysis of business income tax return data, empirically demonstrates that CPA attested tax returns

Suming Lin

2001-01-01

61

The human TAX1 gene encoding the axon-associated cell adhesion molecule TAG-1/axonin-1: Genomic structure and basic promoter  

SciTech Connect

The human TAX-1 gene (HGMW-approved symbol TAX1) is located on chromosome 1 (1q32.1) and encodes the neuronal cell adhesion molecule TAG-1/axonin-1. The gene product, termed TAG-1 in the rat and axonin-1 in the chicken, is composed of six immunoglobulin (Ig)-like and four fibronectin type III (FNIII)-like domains. It is found predominantly on the axons of particular nerve fiber tracts during neural development, and it has been demonstrated to function as a potent substratum for neurite outgrowth in vitro. Here we report the cloning and structural characterization of the TAX-1 gene. The transcribed region of the TAX-1 gene extends over about 40 kb. Like its chicken homologue, the human TAX-1 gene consists of 23 exons. Two GT/CA microsatellites were localized in the first intron; a polymorphism was found for one of them. Reporter gene analysis with serially truncated fragments of the 5{prime}-flanking region indicated that a 164-bp fragment located immediately upstream of the putative transcription initiation site was sufficient to function as a basal promoter. 45 refs., 3 figs., 2 tabs.

Kozlov, S.V.; Giger, R.J.; Hasler, T.; Sonderegger, P. [Univ. of Zurich (Switzerland)] [Univ. of Zurich (Switzerland); Korvatska, E.; Schorderet, D.F. [CHUV, Lausanne (Switzerland)] [CHUV, Lausanne (Switzerland)

1995-11-20

62

Structure of the magnetotail current sheet  

Microsoft Academic Search

An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in

Douglas J. Larson; Richard L. Kaufmann

1996-01-01

63

Structure of the magnetotail current sheet  

Microsoft Academic Search

An orbit tracing technique was used to generate current sheets for three magne- totail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B

Douglas J. Larson; Richard L. Kaufmann

1996-01-01

64

TaxIssue.com  

NSDL National Science Digital Library

Created by Athmatic Media, TaxIssue.com provides a plentitude of free tax information. The Resources section includes filing information, tax statistics, and both federal and state tax forms. Several utilities allow users to search tax codes, tax cases, and revenue procedures as well as estimate their tax refunds and view interest rate data. Interested users may also subscribe to the TaxIssue.com newsletter.

65

Earned income tax credit recipients: income, marginal tax rates, wealth, and credit constraints  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) has evolved into the largest anti-poverty program in the United States by providing tax credits for low and moderate income working families. In this paper, we describe the characteristics of EITC recipients at various ages using Current Population Survey data. In addition, we discuss the relevance of the EITC in affecting marginal income tax

Kartik Athreya; Devin Reilly; Nicole B. Simpson

2010-01-01

66

Structure of the Magnetotail Current Sheet.  

National Technical Information Service (NTIS)

An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in w...

D. J. Larson R. L. Kaufmann

1996-01-01

67

Report to the Congress on Evasion of the Federal Gasoline Excise Tax,  

National Technical Information Service (NTIS)

The report finds that the federal government is currently losing excise tax revenue of about $250 million a year from noncompliance with the federal excise tax on gasoline, of which $100 million is attributable to willful, organized evasion. Ordinary tax ...

A. H. Lerman S. Conly M. Schuldinger

1987-01-01

68

Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification  

ERIC Educational Resources Information Center

This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the…

Heim, Bradley T.

2009-01-01

69

Structural and electrical properties of layered transition metal selenides VxTi1-xSe2 and TaxTi1-xSe2  

Microsoft Academic Search

The structural and electrical properties of single crystals of the systems TaxTi1-xSe2 and VxTi1-xSe2 have been investigated. Single crystals have been grown by chemical transport reactions over the whole concentration range. Their crystallographic structures can be described on the basis of the 1T polytypic form. The electrical properties of the mixed crystals are interpreted in comparison with the stoichiometric samples.

F. Levy; Y. Froidevaux

1979-01-01

70

General equilibrium effects of increasing carbon taxes in Sweden.  

National Technical Information Service (NTIS)

Sweden was one of the first countries to introduce carbon taxes, and is currently evaluating further carbon taxes. The authors were asked to advise a government commission charged with undertaking the official Swedish evaluation. We did so by constructing...

G. W. Harrison B. Kristroem

1997-01-01

71

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

The Annual Energy Outlook 2007 (AEO) reference case and alternative cases generally assume compliance with current laws and regulations affecting the energy sector. Some provisions of the U.S. Tax Code are scheduled to expire, or may be subject to adjustment, before the end of the projection period. In general, scheduled expirations and adjustments provided in legislation or regulations are assumed to occur, unless there is significant historical evidence to support an alternative assumption. This section examines the AEO2007 treatment of three provisions that could have significant impacts on U.S. energy markets: the gasoline excise tax, biofuel (ethanol and biodiesel) tax credits, and the production tax credit for electricity generation from certain renewable resources.

Information Center

2007-02-22

72

Current structural vibration problems associated with noise  

NASA Technical Reports Server (NTRS)

As the performance of aerospace vehicles has increased, the noise generated by the propulsion system and by the passage of the vehicle through the air has also increased. Further increases in performance are now underway for space vehicles such as the space shuttle vehicle and for short distance takeoff and landing (STOL) aircraft, and are being planned for supersonic aircraft. The flight profiles and design features of these high-performance vehicles are reviewed and an estimate made of selected noise-induced structural vibration problems. Considerations for the prevention of acoustic fatigue, noise transmission, and electronic instrument malfunction are discussed.

Mixson, J. S.

1974-01-01

73

NRP/Optineurin Cooperates with TAX1BP1 to Potentiate the Activation of NF-?B by Human T-Lymphotropic Virus Type 1 Tax Protein  

PubMed Central

Nuclear factor (NF)-?B is a major survival pathway engaged by the Human T-Lymphotropic Virus type 1 (HTLV-1) Tax protein. Tax1 activation of NF-?B occurs predominantly in the cytoplasm, where Tax1 binds NF-?B Essential Modulator (NEMO/IKK?) and triggers the activation of I?B kinases. Several independent studies have shown that Tax1-mediated NF-?B activation is dependent on Tax1 ubiquitination. Here, we identify by co-immunoprecipitation assays NEMO-Related Protein (NRP/Optineurin) as a binding partner for Tax1 in HTLV-1 infected and Tax1/NRP co-expressing cells. Immunofluorescence studies reveal that Tax1, NRP and NEMO colocalize in Golgi-associated structures. The interaction between Tax1 and NRP requires the ubiquitin-binding activity of NRP and the ubiquitination sites of Tax1. In addition, we observe that NRP increases the ubiquitination of Tax1 along with Tax1-dependent NF-?B signaling. Surprisingly, we find that in addition to Tax1, NRP interacts cooperatively with the Tax1 binding protein TAX1BP1, and that NRP and TAX1BP1 cooperate to modulate Tax1 ubiquitination and NF-?B activation. Our data strongly suggest for the first time that NRP is a critical adaptor that regulates the assembly of TAX1BP1 and post-translationally modified forms of Tax1, leading to sustained NF-?B activation.

About, Fredegonde; Chevalier, Sebastien A.; Afonso, Philippe V.; Brady, John N.; Flynn, David; Tangy, Frederic; Israel, Alain; Vidalain, Pierre-Olivier; Mahieux, Renaud; Weil, Robert

2009-01-01

74

State Clean Energy Policies Analysis (SCEPA): State Tax Incentives.  

National Technical Information Service (NTIS)

As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This ...

E. Doris E. Lantz

2009-01-01

75

Numerical electromagnetic field analysis of lightning current in tall structures  

Microsoft Academic Search

The Numerical Electromagnetic Code (NEC-2) is applied to the electromagnetic analysis of tall structures hit by lightning. The advantage of the analysis using NEC-2 is that it can accurately compute the current distribution along a conductor system by the method of moments. The waveforms of the lightning currents measured on freestanding tall structures are well reproduced, and the computed waveforms

Yoshihiro Baba; Masaru Ishii

2001-01-01

76

Eddy Current Effects in the Laminated Containment Structure of Railguns  

Microsoft Academic Search

The propulsive force in a railgun is reduced by eddy currents induced in the conductive containment structure. Here, we examine how a simple railgun's inductance gradient, which is directly proportional to the propulsive force, depends on containment structure geometry and armature motion. Numerical simulations were used for the sensitivity study as well as to understand eddy-current distribution and consequent effects

Dwight Landen; Sikhanda Satapathy

2007-01-01

77

Tax Policy: Choosing among Consumption Taxes.  

National Technical Information Service (NTIS)

The study to provide the layman with a general overview of consumption taxes and related issues. The study is intended to acquaint the general public, the Congress, and other interested parties with the principal features of various consumption taxes, the...

1986-01-01

78

?-Electron Ring-Currents and Bond-Currents in Some Conjugated Altan-Structures.  

PubMed

Ring-currents and bond-currents calculated using the Hückel-London-Pople-McWeeny (HLPM) method are reported for a series of altan-structures recently explored by Monaco et al. and to which these authors have applied the ab initio ipso-centric formalism in order to calculate the structures' ?-electron current-density maps. Two aspects of the conclusions of their ab initio study are confirmed by means of the much more simplistic HLPM formalism adopted here: namely (a) that the inner core in these altan-structures generally displays similar current patterns to those previously reported for the parent fragments, and (b) that the unexpected diamagnetic circulation in the outer [4n]-perimeter of altan-kekulene reported by Monaco et al. is not an artifact of their method but appears to be confirmed. Attention is drawn to the conceptual advantages of discussing bond currents rather than just (equivalent) ring currents. PMID:24754680

Dickens, Timothy K; Mallion, Roger B

2014-05-22

79

Measures to Curtail State Fuel Tax Evasion.  

National Technical Information Service (NTIS)

Information is presented on the types of schemes that are being used to evade paying fuel taxes and on practices that have been successful in eliminating those schemes and increasing fuel tax revenues. With shortages of funds to meet current and future hi...

A. T. Reno

1990-01-01

80

Controlling tax evasion fluctuations  

Microsoft Academic Search

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

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

2008-01-01

81

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns  

ERIC Educational Resources Information Center

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

Heim, Bradley T.

2009-01-01

82

Leakage current modeling of test structures for characterization of dark current in CMOS image sensors  

Microsoft Academic Search

In this paper, we present an extensive study of leakage current mechanisms in diodes to model the dark current of various pixel architectures for active pixel CMOS image sensors. Dedicated test structures made in 0.35-?m CMOS have been investigated to determine the various contributions to the leakage current. Three pixel variants with different photodiodes-n+\\/pwell, n+\\/nwell\\/p-substrate and p+\\/nwell\\/p-substrate-are described. We found

Natalia V. Loukianova; Hein Otto Folkerts; Joris P. V. Maas; Daniël W. E. Verbugt; Adri J. Mierop; Willem Hoekstra; Edwin Roks; Albert J. P. Theuwissen

2003-01-01

83

Design of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the main content and operation flow of the tax management information system as well as main functions of its subsystems. Then we describe the general structure and technical implementation strategy of the application system. The tax management information system can improve the taxation service, reduce the taxation cost, and provide reliable reference for macro-economic

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

84

Social security constraints on tax reform  

Microsoft Academic Search

The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985

D Dixon; C Foster

1988-01-01

85

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

ERIC Educational Resources Information Center

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…

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

86

Determination of the nucleon structure using the weak neutral current  

SciTech Connect

An experimental determination of the neutral current structure functions of the nucleon is obtained by measuring the ratio of the neutral current x distribution to the charged current x distribution. The analysis is based on deep inelastic neutrino nucleon scattering data gathered in a massive fine-grained neutrino detector exposed to a narrow band neutrino beam at Fermilab. 12 refs., 2 figs., 2 tabs.

Bogert, D.; Burnstein, R.; Fisk, R.; Fuess, S.; Morfin, J.G.; Ohska, T.; Stutte, L.; Walker, J.K.; Bofill, J.; Busza, W.

1985-07-01

87

Modernization of tax information system for improved e-government services  

Microsoft Academic Search

In this case study, we summarize current e-government initiatives in Mongolia and highlight the needs for modernizing tax information system of Mongolia, initiatives contributing to modernization of tax information system such as data-sharing protocol between government agencies and the role of the World Bank project. The paper describes the positive impact of improved Tax Information system in the tax system

Uyanga Sambuu; Zolbayar Chuluunbat

2010-01-01

88

Structural Learning Theory: Current Status and New Perspectives.  

ERIC Educational Resources Information Center

Presents the current status and new perspectives on the Structured Learning Theory (SLT), with special consideration given to how SLT has been influenced by recent research in software engineering. Topics include theoretical constructs; content domains; structural analysis; cognition; assessing behavior potential; and teaching and learning issues,…

Scandura, Joseph M.

2001-01-01

89

Kinetic Structure of Current Sheets in the Earth Magnetotail  

NASA Astrophysics Data System (ADS)

In this paper we present a short review of kinetic models of the thin current sheet and corresponding Cluster observations in the Earth magnetotail. We concentrate mainly on manifestations of non-fluid ion kinetic effects. We discuss the different approaches to model description of the proton component and show that current sheets observed by Cluster contain population of particles with transient trajectories, which, in fact, are main carriers of the transverse current in the Earth magnetotail. We describe the influence of the electron temperature anisotropy on the current sheet structure. We demonstrate that the decoupling of proton and electron motions in thin current sheets results in appearance of the earthward electrostatic field, which redistributes currents due to the cross-field drift. This effect can describe small or negative proton currents often observed by Cluster.

Artemyev, Anton; Zelenyi, Lev

2013-10-01

90

Kinetic Structure of Current Sheets in the Earth Magnetotail  

NASA Astrophysics Data System (ADS)

In this paper we present a short review of kinetic models of the thin current sheet and corresponding Cluster observations in the Earth magnetotail. We concentrate mainly on manifestations of non-fluid ion kinetic effects. We discuss the different approaches to model description of the proton component and show that current sheets observed by Cluster contain population of particles with transient trajectories, which, in fact, are main carriers of the transverse current in the Earth magnetotail. We describe the influence of the electron temperature anisotropy on the current sheet structure. We demonstrate that the decoupling of proton and electron motions in thin current sheets results in appearance of the earthward electrostatic field, which redistributes currents due to the cross-field drift. This effect can describe small or negative proton currents often observed by Cluster.

Artemyev, Anton; Zelenyi, Lev

91

Three-dimensional structure of dilute pyroclastic density currents  

NASA Astrophysics Data System (ADS)

Unconfined experimental density currents dynamically similar to pyroclastic density currents (PDCs) suggest that cross-stream motions of the currents and air entrainment through currents' lateral margins strongly affects PDC behavior. Experiments are conducted within an air-filled tank 8.5 m long by 6.1 m wide by 2.6 m tall. Currents are generated by feeding heated powders down a chute into the tank at controlled rates to form dilute, particle-laden, turbulent gravity currents that are fed for 30 to 600 seconds. Powders include 5 ?m aluminum oxide, 25 ?m talc, 27 ?m walnut, 76 ?m glass beads and mixtures thereof. Experiments are scaled such that Froude, densimetric and thermal Richardson, particle Stokes and Settling numbers, and thermal to kinetic energy densities are all in agreement with dilute PDCs; experiments have lower Reynolds numbers that natural currents, but the experiments are fully turbulent, thus the large scale structures should be similar. The experiments are illuminated with 3 orthogonal laser sheets (650, 532, and 450 nm wavelengths) and recorded with an array of HD video cameras and a high speed camera (up to 3000 fps); this system provides synchronous observation of a vertical streamwise and cross-stream planes, and a horizontal plane. Ambient temperature currents tend to spread out radially from the source and have long run out distances, whereas warmer currents tend to focus along narrow sectors and have shorter run outs. In addition, when warm currents lift off to form buoyant plumes, lateral spreading ceases. The behavior of short duration currents are dominated by the current head; as eruption duration increases, current transport direction tends to oscillate back and forth (this is particularly true for ambient temperature currents). Turbulent structures in the horizontal plane show air entrainment and advection downstream. Eddies illuminated by the vertical cross-stream laser sheet often show vigorous mixing along the current margins, particularly after the current head has passed. In some currents, the head can persist as a large, vertically oriented vortex long after the bulk of the current has lifted off to form a coignimbrite plume. These unconfined experiments show that three-dimensional structures can affect PDC behavior and suggest that our typical cross-sectional or 'cartoon' understanding of PDCs misses what may be very important parts of PDC dynamics.

Andrews, B. J.

2013-12-01

92

Tax reform and air conditioners  

SciTech Connect

The impact of the Tax Reform Act on the consumption of electric power may be a larger concern than its impact on capital investment. Utilities which overbuilt on the basis of increasing demand projections from econometric models of the 1960s and 1970s will not be inclined to build new plants on the basis of current projections. Engineering (end-use) models would be more useful than econometric models because they predict short-term capacity requirements. As personal tax rates drop, more individuals may invest in inexpensive air conditioning units. This could create seasonal spikes in demand that utility capacity may not be able to serve.

Spiewak, S.

1986-09-01

93

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

Discussions of environmental policy and the tax system have emphasized the value of pollution tax revenues, which can be used to reduce other tax distortions in the economy. However by raising private marginal production costs, environmental taxes also tend to reduce GDP and exacerbate the welfare costs of conventional taxes. For environmental taxes in consumption goods industries, the net welfare

Ian W. H. Parry

1995-01-01

94

Structure of the magnetopause current layer at the subsolar point  

SciTech Connect

A one-dimensional electromagnetic particle simulation model developed for the magnetopause current layer between the shocked solar wind and the dipole magnetic field at the subsolar point has been extended to include the interplanetary magnetic field (IMF) in the solar wind. Interaction of the solar wind with the vacuum dipole field as well as the dipole field filled with a low-density magnetospheric plasma are studied. It is found that the width and the structure of the magnetopause current layer differ markedly depending on the direction of the IMF. When the IMF is pointing southward, the current layer between the solar wind and the dipole field is narrow, and the magnetic field has a single ramp structure caused by the reflection of the solar wind at that point. The current layer becomes several times wider and the magnetic field develops a multiple ramp structure when the IMF is northward. This broadening of the current layer is caused by the multiple reflection of the solar wind by the magnetic field. For the northward IMF the magnetic field does not change its sign across the current layer, so that the E {times} B drift of the solar wind electrons remains the same direction, while for the southward IMF is reverses the sign. This results in a single reflection of the solar wind for the southward IMF and multiple reflections for the northward IMF. When a low-density magnetospheric plasma is present in the dipole magnetic field beyond the reflection point of the solar wind electrons. The width of the ion current layer is of the order of the solar wind ion gyroradius; however, the current associated with the ions remains much smaller than the electron current so long as the density of the magnetospheric plasma is much smaller than the density of the solar wind.

Okuda, H. (Princeton Univ., NJ (United States))

1992-02-01

95

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

Harrison, Ellen K.

2001-01-01

96

Tax Information Series.  

National Technical Information Service (NTIS)

This publication consists of a series of tax information handouts in camera-ready format for use in legal assistance offices.... Income tax, IRAs, Interest, Moving expenses, Rental, Points, Divorce, Deductions, Bonds, Child and dependent care credit.

1993-01-01

97

Electron beam induced current analysis of metal oxide silicon structures  

Microsoft Academic Search

This thesis presents the history and the development of the scanning electron microscopy (SEM) of Metal-Oxide-Silicon structures by the Electron-Beam-Induced-Current technique (MOS\\/EBIC) through the year 1997. General experimental results are described which reveal the behavior of MOS capacitor structures under the influence of electron beam irradiation as well as the developments which led in a very natural way to a

Harry Robert Kirk

1998-01-01

98

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

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…

Boskin, Michael J.

1985-01-01

99

Taxes in Europe Database  

Microsoft Academic Search

The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The \\

2009-01-01

100

Tuition Tax Credit Issue  

ERIC Educational Resources Information Center

President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

Carter, Jimmy; Moynihan, Daniel Patrick

1978-01-01

101

Tax competition and Leviathan  

Microsoft Academic Search

Attitudes towards downward pressure on tax rates from international tax competition depend on attitudes towards government. This paper synthesises the two extremes which, as in other areas of public finance, have dominated the debate, typically being presented as stark alternatives: the view of government as a Leviathan (from which tax competition emerges as a useful constraint on policy-makers) and the

Jeremy Edwards; Michael Keen

1996-01-01

102

Debt and Taxes  

Microsoft Academic Search

It is argued that, in the absence of poll taxes, it is the tax rate, rather than the debt\\/income ratio, that should be (ex ante) stabilized. In a two-state world with constant transition probabilities, optimally, periods of deficit (surplus) are associated with high (low) and rising (falling) taxes whether shocks are to preferences or technology. Consumption has distinctive advantages over

John S Flemming

1988-01-01

103

Preparing Your Taxes  

NSDL National Science Digital Library

This week's In the News looks at the resources available for people preparing their taxes. The eight resources discussed provide information and additional resources to taxpayers who are preparing their return. With the tax filing deadline of April 15 approaching, tax return preparation is in full swing.

Ng, Thiam H.

104

Advanced Standing Revisited: Current Status, Structure, and Issues  

ERIC Educational Resources Information Center

A 2004 national survey of CSWE-accredited MSW programs addresses three major questions. (1) Do advanced standing students perform as well as (or better than) traditional social work graduate students? (2) What should be the educational continuum between undergraduate and graduate programs? (3) What is the current status and structure of advanced…

Bremner, Judith; Zastrow, Charles

2008-01-01

105

The Association between Current Intergenerational Family Relationships and Sibling Structure.  

ERIC Educational Resources Information Center

The authors examined the relationship between sibling structure variables (i.e., gender, number of sisters, number of brothers, sibling spacing, number of siblings, and birth order, all men, and all women siblings) and current relationships with parents and spouse/partners. Participants included 519 adults between the ages of 19 and 59 years. Two…

Lawson, David M.; Brossart, Daniel F.

2004-01-01

106

A Hybrid Technique for SGEMP Structural Replacement Current Calculations  

Microsoft Academic Search

In this paper, several methods for calculating the structural replacement currents generated by SGEMP are discussed. A hybrid method, combining a finite difference, particle-following approach in space with a circuit equivalent model for the spacecraft, is then developed, with emphasis on how the two techniques can be properly linked together. Some sample results using this technique are then given and

Daniel F. Higgins

1975-01-01

107

Broadband choke suppresses spurious currents in antenna structure  

NASA Technical Reports Server (NTRS)

Quarter-wavelength chokes are mounted on the coaxial line of an antenna structure to prevent induced spurious currents from affecting the antenna radiation frequency pattern. The choke-absorbent combination approximately doubled the usable frequency range for the antenna system studied.

Bishop, O. L.; Bolt, C. A., Jr.

1968-01-01

108

All-carbon sp-sp2 hybrid structures: geometrical properties, current rectification, and current amplification.  

PubMed

All-carbon sp-sp(2) hybrid structures comprised of a zigzag-edged trigonal graphene (ZTG)and carbon chains are proposed and constructed as nanojunctions. It has been found that such simple hybrid structures possess very intriguing propertiesapp:addword:intriguing. The high-performance rectifying behaviors similar to macroscopic p-n junction diodes, such as a nearly linear positive-bias I-V curve (metallic behavior), a very small leakage current under negative bias (insulating behavior), a rather low threshold voltage, and a large bias region contributed to a rectification, can be predicted. And also, a transistor can be built by such a hybrid structure, which can show an extremely high current amplification. This is because a sp-hybrid carbon chain has a special electronic structure which can limit the electronic resonant tunneling of the ZTG to a unique and favorable situation. These results suggest that these hybrid structures might promise importantly potential applications for developing nano-scale integrated circuits. PMID:23999318

Zhang, Zhenhua; Zhang, Junjun; Kwong, Gordon; Li, Ji; Fan, Zhiqiang; Deng, Xiaoqing; Tang, Guiping

2013-01-01

109

All-carbon sp-sp2 hybrid structures: Geometrical properties, current rectification, and current amplification  

PubMed Central

All-carbon sp-sp2 hybrid structures comprised of a zigzag-edged trigonal graphene (ZTG)and carbon chains are proposed and constructed as nanojunctions. It has been found that such simple hybrid structures possess very intriguing propertiesapp:addword:intriguing. The high-performance rectifying behaviors similar to macroscopic p-n junction diodes, such as a nearly linear positive-bias I-V curve (metallic behavior), a very small leakage current under negative bias (insulating behavior), a rather low threshold voltage, and a large bias region contributed to a rectification, can be predicted. And also, a transistor can be built by such a hybrid structure, which can show an extremely high current amplification. This is because a sp-hybrid carbon chain has a special electronic structure which can limit the electronic resonant tunneling of the ZTG to a unique and favorable situation. These results suggest that these hybrid structures might promise importantly potential applications for developing nano-scale integrated circuits.

Zhang, Zhenhua; Zhang, Junjun; Kwong, Gordon; Li, Ji; Fan, Zhiqiang; Deng, Xiaoqing; Tang, Guiping

2013-01-01

110

Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission  

NASA Technical Reports Server (NTRS)

The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine if it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland D. E.; Jones, S.; Heinselman, C. J.

2012-01-01

111

Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission  

NASA Technical Reports Server (NTRS)

The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland, D. E.; Jones, S.; Heinselman, C. J.

2011-01-01

112

Computational structures technology at Grumman: Current practice/future needs  

NASA Technical Reports Server (NTRS)

The current practice for the design analysis of new airframe structural systems is to construct a master finite element model of the vehicle in order to develop internal load distributions. The inputs to this model include the geometry which is taken directly from CADAM and CATIA structural layout and aerodynamic loads and mass distribution computer models. This master model is sufficiently detailed to define major load paths and for the computation of dynamic mode shapes and structural frequencies, but not detailed enough to define local stress gradients and notch stresses. This master model is then used to perform structural optimization studies that will provide minimum weights for major structural members. The post-processed output from the master model, load, stress, and strain analysis is then used by structural analysts to perform detailed stress analysis of local regions in order to design local structure with all its required details. This local analysis consists of hand stress analysis and life prediction analysis with the assistance of manuals, design charts, computer stress and structural life analysis and sometimes finite element or boundary element analysis. The resulting design is verified by fatigue tests.

Pifko, Allan B.; Eidinoff, Harvey

1992-01-01

113

Nonquasineutral current equilibria as elementary structures of plasma dynamics  

SciTech Connect

A study is made of the fundamental features of current filaments with a nonzero electron vorticity {Omega}{sub e} {identical_to} B - (c/e) {nabla} x p{sub ee} {ne} 0 and the corresponding Lagrangian invariant I{sub e}. Such current structures can exist on spatial scales of up to {omega}{sub pi}{sup -1}. It is shown that the dissipative stage of the plasma evolution and the violation of Thomson's theorem on vorticity conservation in an electron fluid are of fundamental importance for the onset of electron current structures. A key role of the screening of electric and magnetic fields at distances on the order of the magnetic Debye radius r{sub B} = B/(4{pi}en{sub e})-the main property of such current structures in a Hall medium with {sigma}B/(en{sub e}c) >> 1-is stressed. Since the minimum size of a vortex structure is the London length c/{omega}{sub pe}, the structures under consideration correspond to the condition r{sub B} > c/{omega}{sub pe} or B{sup 2} > 4{pi}n{sub e}m{sub e}c{sup 2}, which leads to strong charge separation in the filament and relativistic electron drift. It is demonstrated that the specific energy content in current structures is high at a filament current of 10-15 kA: from 100 J/cm{sup 3} at a plasma density of 10{sup 14} cm{sup -3} (the parameters of a lightning leader) to 10{sup 7}J/cm{sup 3} for a fully ionized atmospheric-pressure air. Estimates are presented showing that the Earth's ionosphere, circumsolar space, and interstellar space are all Hall media in which current vortex structures can occur. A localized cylindrical equilibrium with a magnetic field reversal is constructed-an equilibrium that correlates with the magnetic structures observed in intergalactic space. It is shown that a magnetized plasma can be studied by using evolutionary equations for the electron and ion Lagrangian invariants I{sub e} and I{sub i}. An investigation is carried out of the evolution of a current-carrying plasma in a cylinder with a strong external magnetic field and with a longitudinal electron current turned on in the initial stage-an object that can serve as the simplest electrodynamic model of a tokamak. In this case, it is assumed that the plasma conductivity is low in the initial stage and then increases substantially with time. Based on the conservation of the integral momentum of the charged particles and electromagnetic field in a plasma cylinder within a perfectly conducting wall impenetrable by particles, arguments are presented in support of the generation of a radial electric field in a plasma cylinder and the production of drift ion fluxes along the cylinder axis. A hypothesis is proposed that the ionized intergalactic gas expands under the action of electromagnetic forces.

Gordeev, A. V. [Russian Research Centre Kurchatov Institute (Russian Federation)

2010-01-15

114

Structure of the magnetopause current layer at the subsolar point  

SciTech Connect

A one-dimensional electromagnetic particle simulation model developed for the magnetopause current layer between the shocked solar wind and the dipole magnetic field at the subsolar point has been extended to include the interplanetary magnetic field (IMF) in the solar wind. Interaction of the solar wind with the vacuum dipole field as well as the dipole field filled with a low density magnetospheric plasma are studied. It is found that the width and the structure of the magnetopause current layer differ markedly depending on the direction of the IMF. When the IMF is pointing southward, the current layer between the solar wind and the dipole field is narrow and the magnetic field has a single ramp structure caused by the reflection of the solar wind at that point. The current layer becomes several times wider and the magnetic field developes a multiple ramp structure when the IMF is northward. This broadening of the current layer is caused by the multiple reflection of the solar wind by the magnetic field. For the northward IMF, the magnetic field does not change its sign across the current layer so that the E {times} B drift of the solar wind electrons remains the same direction while for the southward IMF, it reverses the sign. This results in a single reflection of the solar wind for the southward IMF and multiple reflections for the northward IMF. When a low density mangetospheric plasma is present in the dipole magnetic field, a small fraction of the solar wind ions are found to penetrate into the dipole magnetic field beyond the reflection point of the solar wind electrons. The width of the ion current layer is of the order of the solar wind ion gyroradius, however, the current associated with the ions remains much smaller than the electron current so long as the density of the magnetospheric plasma is much smaller than the density of the solar wind. Comparisons of our simulation results with the magnetopause crossing near the subsolar point are provided.

Okuda, H.

1991-12-01

115

Watch out for increasing state severance taxes  

SciTech Connect

Taxation of the oil and gas industry is nothing new. However, the American Petroleum Institute currently reports that 25 states are considering, or have recently considered, some form of severance tax increase on oil and gas. This article illustrates how such proposed changes, on top of existing federal taxes on oil and gas, could affect industry's cash flow on a state-by-state basis.

Lackey, D.W.

1983-06-01

116

Block-structured grids for complex aerodynamic configurations: Current status  

NASA Technical Reports Server (NTRS)

The status of CFD methods based on the use of block-structured grids for analyzing viscous flows over complex configurations is examined. The objective of the present study is to make a realistic assessment of the usability of such grids for routine computations typically encountered in the aerospace industry. It is recognized at the very outset that the total turnaround time, from the moment the configuration is identified until the computational results have been obtained and postprocessed, is more important than just the computational time. Pertinent examples will be cited to demonstrate the feasibility of solving flow over practical configurations of current interest on block-structured grids.

Vatsa, Veer N.; Sanetrik, Mark D.; Parlette, Edward B.

1995-01-01

117

Current progress on esterases: from molecular structure to function.  

PubMed

This article reports on a symposium sponsored by the American Society for Pharmacology and Experimental Therapeutics and held at the April 2001 Experimental Biology meeting. Current developments in molecular-based studies into the structure and function of cholinesterases, carboxylesterases, and paraoxonases are described. This article covers mechanisms of regulation of gene expression of the various esterases by developmental factors and xenobiotics, as well as the interplay between physiological and chemical regulation of enzyme activity. PMID:11950776

Satoh, Tetsuo; Taylor, Palmer; Bosron, William F; Sanghani, Sonal P; Hosokawa, Masakiyo; La Du, Bert N

2002-05-01

118

Turbulent structures and vortex dynamics on gravity currents  

Microsoft Academic Search

Highly resolved three-dimensional simulations are presented for planar and cylindrical gravity currents. The Navier-Stoke equations are solved for Reynolds numbers Re=15000 and Re=8950 with 131 and 1340 millions grid-point resolution for the planar and cylindrical cases, respectively. The work is oriented to visualize and describe the turbulence structures present in the flow. The near-front region is composed of a boundary

Mariano Cantero; S. Balachandar; Gary Parker; Marcelo Garcia

2007-01-01

119

Multifrequency Eddy Current Evaluation of Heat Exchangers Structures  

NASA Astrophysics Data System (ADS)

In this paper a method of flaw detection in heat exchangers is presented. The aim of this work was to evaluate the eddy current testing algorithm which will be effective in case of complex structures evaluation. The final target is to propose the modified version of the transducer for tube heat exchangers. For tubes with irregular construction of exchanging surface, different configurations of transducer excitation was used to reduce influence of radiator elements.

Chady, T.; Kowalczyk, J.

2009-03-01

120

Electric fields and current sheet structure in magnetospheric plasmas  

NASA Astrophysics Data System (ADS)

The electric currents of the central plasma sheet play a pivotal role in the dynamics of the Earth's magnetosphere. I describe new instrumentation developed for measuring its properties, and analyze data from existing instruments. The analysis shows the structure and physical current-carrying mechanisms of the quiescent central plasma sheet in new detail. Electric field observations are critical for this work. I discuss two aspects of space-based double-probe electric field experiments: the probe design and the signal processing. I develop a numerical model that self-consistently solves for the interaction between the probes and the nearby plasma environment, including the effects of the spacecraft and its attendant photoelectrons. I also describe the signal processing hardware developed for the 5-satellite THEMIS mission, known as the Digital Fields Boards (DFB). THEMIS was launched in February 2007, and all 5 DFBs are working as intended. Since THEMIS is only recently launched, I analyze data from the 4-satellite Cluster mission, which has similar instrumentation. With Cluster data, the position of the current sheet relative to the satellite can be determined, allowing direct comparisons between observations and models. To encompass the wide variety of possible current-carrying mechanisms, I develop a kinetic model based on the quasi-isotropic formalism of Schindler and Birn [2002]. The model fits many of the observed sheets well. The observations reveal a wide variety of current-carrying mechanisms. Some of the thinnest currents consist entirely of a pair of electron Hall currents which together form a bifurcated current sheet driven by strong inward-pointing electric fields.

Cully, C. M.

121

The possibility of a British earned income tax credit  

Microsoft Academic Search

The possibility of an earned income tax credit, based on the US model, is currently high up the British political agenda. This paper examines the strengths and weaknesses of the current British system of in-work benefits, before reviewing the effectiveness of the US Earned Income Tax Credit (EITC) scheme. The British and US systems are then directly compared in terms

Robert Walker; Michael Wiseman

1997-01-01

122

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes. The paper shows that equalizing transfers may internalize fiscal externalities. In particular, in a small open economy tax base equalization yields efficient

Marko Köthenbürger

2002-01-01

123

78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)  

Federal Register 2010, 2011, 2012, 2013

...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

2013-02-14

124

75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)  

Federal Register 2010, 2011, 2012, 2013

...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

2010-01-28

125

77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)  

Federal Register 2010, 2011, 2012, 2013

...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

2012-04-04

126

77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)  

Federal Register 2010, 2011, 2012, 2013

...the preferred and most convenient method of filing tax and information returns. The ETAAC members convey the public's perceptions of the IRS electronic tax administration activities, offer constructive observations about current or proposed...

2012-05-25

127

76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)  

Federal Register 2010, 2011, 2012, 2013

...should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies,...

2011-02-03

128

47 CFR 32.4320 - Unamortized operating investment tax credits-net.  

Code of Federal Regulations, 2010 CFR

(a) This account shall be credited and Account 7210, Operating Investment Tax CreditsâNet, should be debited with investment tax credits generated from qualified expenditures related to regulated operations which the company defers rather than recognizes currently in...

2010-10-01

129

Filamentary current structures in the postnoon sector: Observations from UARS  

NASA Technical Reports Server (NTRS)

During an intense geomagentic storm (Kp 7+) that began at approximately 1830 UT on October 1, 1991, the Upper Atmosphere Research Satellite (UARS) satellite encountered the dayside postnoon auroral oval. On two consecutive crossings of the northern hemisphere between 2040 and 2240 UT, the vector magnetometer detected region 1 and 2 Birkeland and ionospheric currents in the postnoon sector. Low-energy electron events were observed near 1400 MLT within a narrow portion of the region 1 current system. Simultaneous magnetic field measurements revealed the presence of intense (approximately 20 microA/sq m) bipolar filament current structures embedded in the auroral oval. The upward-directed currents were associated with the more concentrated region of precipitating electrons. Ions associated with the more intense flux of low-energy electrons exhibited a dispersion signature typical of an ion velocity filter. The dispersion, aligned along the orbit, exhibited higher-energy ions at lower latitudes and earlier local times. The colocation of filament currents and ion dispersion signatures at such late postnoon local times is not consistent with typical E x B 'cusp' dispersions. These features more likely result from dayside boundary wave phenomena.

Bythrow, P. F.; Anderson, B. J.; Potemra, T. A.; Zanetti, L. J.; Winningham, J. D.; Chenette, D. L.

1994-01-01

130

Probing water structures in nanopores using tunneling currents.  

PubMed

We study the effect of volumetric constraints on the structure and electronic transport properties of distilled water in a nanopore with embedded electrodes. Combining classical molecular dynamics simulations with quantum scattering theory, we show that the structural motifs water exhibits inside the pore can be probed directly by tunneling. In particular, we show that the current does not follow a simple exponential curve at a critical pore diameter of about 8 Å, rather it is larger than the one expected from simple tunneling through a barrier. This is due to a structural transition from bulklike to "nanodroplet" water domains. Our results can be tested with present experimental capabilities to develop our understanding of water as a complex medium at nanometer length scales. PMID:24313513

Boynton, P; Di Ventra, M

2013-11-22

131

Tax Administration: The Federal/State Tax Information Exchange Program.  

National Technical Information Service (NTIS)

The report discusses the results of the review of the Federal/State Tax Information Exchange Program. Under the program, the Internal Revenue Service (IRS) and the states exchange tax information for purposes such as increasing tax revenues, reducing dupl...

1985-01-01

132

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

Provides a review and update of the handling of federal fuels taxes and tax credits, focusing primarily on areas for which regulations have changed or the handling of taxes or credits has been updated in Annual Energy Outlook 2009.

Information Center

2009-03-31

133

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

Federal Register 2010, 2011, 2012, 2013

...9553] RIN 1545-BH90 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...

2011-10-26

134

Correlation of phonon characteristics and crystal structures of Ba[Zn1/3(Nb1-xTax)2/3]O3 solid solutions  

NASA Astrophysics Data System (ADS)

The Ba[Zn1/3(Nb1-xTax)2/3]O3 (BZNT, x = 0.0, 0.2, 0.4, 0.6, 0.8, 1.0) solid solutions were synthesized by conventional solid-state sintering technique. Vibration spectra (Raman spectroscopy) and x-ray diffraction (XRD) were employed to evaluate the correlation between crystal structures and vibration modes of these solid solutions as a function of Nb5+ ions replaced by Ta5+ ions. Spectroscopic and structural data show sensitivity to sample structural evolution with Ta5+ concentration. It is verified that these ceramics present a phase transition with increasing Ta5+ content, from cubic (x = 0 and x = 0.2) to hexagonal (x = 0.8 and x = 1). Raman results show that the samples of x = 0.4 and 0.6, which have a pseudocubic structure, are of the transition phases, and the 1:2 ordering degree increases and the BZNT ceramics decrease in the crystal symmetry with Ta5+ concentration. Tilting of oxygen octahedra is the main reason for phase transition. The phonon modes of the vibration spectra were assigned, the position and width were determined, and the correlation of phonon vibrations with the crystal structures for the different atoms substituted in B''-site was found.

Shi, Feng; Dong, Helei

2012-01-01

135

Tax Coordination and Unemployment  

Microsoft Academic Search

This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies.\\u000a Unemployment is modeled as resulting from wage bargaining. The analysis focuses on the effect of labour and capital tax coordination\\u000a on welfare. We show that, while coordinated capital and labour tax increases unambiguously raise welfare if labour markets\\u000a are competitive, different results emerge

Clemens Fuest; Bernd Huber

1999-01-01

136

Plasma Instabilities in Quantum Well Structures at Low Current Densities.  

NASA Astrophysics Data System (ADS)

We have shown that the basic criterion for plasma instabilities is the resonant interaction of a plasmon emission mode with a plasmon absorption mode [1]. This leads to a prediction of strong plasma instabilities in the high current density regime in appropriately designed quantum well structures (QWS). Here we explore the possibility of a plasma instability at lower current densities by showing that an absorptive mode in a deep pocket region of a complex QWS can be matched by an emissive transition from the injected beam energy band into the continuum below. This leads to a locked-in plasma instability mode, relatively insensitive to bias. Scenarios for experimental verification will be discussed. This could lead to novel THz radiation sources. [1] P. Bakshi and K. Kempa, Condensed Matter Theories 12, 399 (1997). *Work supported by US ARO.

Bakshi, P.; Kempa, K.; Du, C.

2004-03-01

137

Self-structured, current aperture approach for bubble memory  

NASA Technical Reports Server (NTRS)

An approach to magnetic bubble memory which incorporates dual conductor current access drive with a self-structured (strongly interacting) bubble lattice is described. This is expected to provide higher operating speeds, defect tolerance, and higher bit density for a given bubble size as compared to present field access bubble devices. Bubble spacings of 2.5 bubble diameters are projected for a prototype device. Experimental work on device components including detectors, major/minor loops, and gates is described. Defect tolerance has also been demonstrated.

Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Tolman, C. H.

1985-01-01

138

The U.S. Research and Experimentation Tax Credit in the 1990s  

NSF Publications Database

... examines R&E tax credit data from the Statistics of Income (SOI) program of the U.S. Internal ... recipients. The latter set of funding statistics is used here. R&E Tax Credit History and Structure ...

139

State Clean Energy Policies Analysis (SCEPA): State Tax Incentives  

SciTech Connect

As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited state tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.

Lantz, E.; Doris, E.

2009-10-01

140

Fronts and Thermohaline Structure of the Brazil Current Confluence System  

NASA Astrophysics Data System (ADS)

and Thermohaline Structure of the Brazil Current Confluence System (BCCS) are stud-ied from climatic data, "Marathon Exp. Leg.8, 1984"data, and two Sea surface temperature (SST) data bases: "Meteor satellite"(1989-1994) and "ds277-Reynolds" (1981-2000).The South Atlantic Central Water (SACW) is divided in two main types: tropical (TW) and subtropical water (ST). Water masses, fronts, inter-frontal and frontal zones are analysed and classified: a) the water masses: Tropical Low-Salinity Water, Tropical Surface Water, Tropical Tropospheric Water, Subtropical Low-Salinity Water, Subtropical Surface Water, Subtropical Tropospheric Water. T,S characteristics of intermediate, deep and bottom water defined by different authors are confirmed and completed; b) the Inter-frontal Zones: Tropical/Brazil Current Zone, Sub-tropical Zone and Subantarctic Zone; c) the Frontal Zones: Subtropical, Subantarctic and Polar, and d) the Fronts: Subtropical Front of the Brazil Current, Principal Subtropical Front, North Subtropical Front, Subtropical Surface Front, South Subtropical Front, Subantarctic Surface Front, Subantarctic Front and Polar Front. Several stable T-S relationships are found below the friction layer and at the Fronts. The maximum gradient of the oceanographic characteris-tics occurs at the Brazil Current Front, which can be any of the subtropical fronts, depending on season. Minimum mean depth of the pycnocline coincides with the fronts of the BCCS, indicating the paths of low-salinity shelf waters into the open ocean. D. N. Severov (a) , V. Pshennikov (b) and A.V. Remeslo (c) a -Sección Oceanologé Facultad de Ciencia, Universidad de la Republica, Igué 4225, 11400 ?a, a Montevideo, Uruguay. Tel. (598-2) 525-8618, Fax (598-2) 525-8617, mail: dima@fcien.edu.uy b -Instituto de Física, Facultad de Ciencias, Universidad de la Republica, Igué 4225, 11400 Mon-a tevideo, Uruguay, mail: seva@fisica.edu.uy c -Atlantic Research Inst. For Fisheries Oceanology (Atlant/NIRO), Kaliningrad, Russia

Severov, Dimitri

141

A Graduate Tax Revisited.  

ERIC Educational Resources Information Center

In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

Glennerster, Howard; Merrett, Stephen; Wilson, Gail

2003-01-01

142

Tax Competition and Tax Coordination in the European Union  

Microsoft Academic Search

This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition model, which derives conditions under which underprovision of public services occurs and tax harmonization unambiguously improves welfare for all states in the union. The paper then turns to

George R. Zodrow

2003-01-01

143

Tax Havens: International Tax Avoidance and Evasion (September 3, 2010).  

National Technical Information Service (NTIS)

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate...

J. G. Gravelle

2010-01-01

144

The German property tax as a local business tax  

Microsoft Academic Search

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the

R-D Postlep

1987-01-01

145

Assessments and Tax Rates. Delaware Public Schools, 1976-77.  

ERIC Educational Resources Information Center

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

Spartz, James L.

146

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools  

ERIC Educational Resources Information Center

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes

Southern Education Foundation, 2011

2011-01-01

147

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary  

ERIC Educational Resources Information Center

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

Southern Education Foundation, 2011

2011-01-01

148

The Impact of a Mineral Oil Tax Increase on the Sale of Fuel  

Microsoft Academic Search

Fuel for motor vehicles is currently more expensive in Austria than in most neighboring countries. Apart from taxation (mineral oil tax and VAT), the price net of tax is also comparatively high. As from May 1, 1995, when the mineral oil tax on petrol and diesel will be raised, petrol will be more expensive in Germany only and diesel in

Wilfried Puwein

1995-01-01

149

Surface current structure of the Tsushima Warm Current region in the Japan Sea derived by satellite-tracked surface drifters  

Microsoft Academic Search

We examined the surface current structure in the Tsushima Warm Current (TWC) region of the Japan Sea based on a dataset from\\u000a satellite-tracked surface drifters, including our new deployments during 2004–2008. The gridded mean current velocity and\\u000a mean kinetic energy (KE) fields calculated from all available drifter data revealed the structure and seasonality of the three\\u000a branches of the TWC.

Tatsuro Watanabe; Daisuke Simizu; Kou Nishiuchi; Toru Hasegawa; Osamu Katoh

2009-01-01

150

Frontal structures in the West Spitsbergen Current margins  

NASA Astrophysics Data System (ADS)

The structures of the hydrographic fronts separating the Atlantic-origin waters from ambient waters in the northern Nordic Seas are discussed. Flows of the western and eastern branches of the West Spitsbergen Current create the Atlantic domain borders and maintain these fronts. This work is based on previous research and on investigations carried out in the project DAMOCLES (Developing Arctic Modelling and Observational Capabilities for Long-term Environmental Studies). Most of the observational data were collected during the R/V Oceania cruises. The main focus of the paper is the western border of the Atlantic domain - the Arctic Front, alongfrontal and transfrontal transports, and the front instability and variability. The alongfrontal baroclinic jet streams were described as a significant source of the Atlantic Water and heat in the Nordic Seas. The baroclinic instability and advection of baroclinic eddies which occurs due to this instability were found to be the main transfrontal transport processes. Most of the Atlantic Water transported by the western branch recirculates west and southward. The eastern branch of the West Spitsbergen Current provides most of the Atlantic Water entering the Arctic Ocean. Both processes are very important for the Arctic and global thermohaline circulation.

Walczowski, W.

2013-11-01

151

Frontal structures in the West Spitsbergen Current margins  

NASA Astrophysics Data System (ADS)

The structures of the hydrographic fronts separating the Atlantic origin waters from ambient waters in the northern Nordic Seas are discussed. Flows of the western and eastern branches of the West Spitsbergen Current create the Atlantic domain borders and maintain these fronts. The work is based on previous research and on investigations in the project DAMOCLES (Developing Arctic Modeling and Observational Capabilities for Long-term Environmental Studies). Most of the observational data were collected during the R/V Oceania cruises. The main focus of the paper is put on the western border of the Atlantic domain - the Arctic Front, along- and transfrontal transports, the front instability and variability. The baroclinic instability and advection of baroclinic eddies which occurs due to this instability were found as the main transfrontal transport processes. Most of the Atlantic Water transported by the western branch recirculates west and southward. The eastern branch of the West Spitsbergen Current provides most of the Atlantic Water entering the Arctic Ocean. Both processes are very important for the Arctic and global Thermohaline Circulation.

Walczowski, W.

2013-07-01

152

Superconducting current in hybrid structures with an antiferromagnetic interlayer  

SciTech Connect

It is shown experimentally that the superconducting current density in Nb/Au/Ca{sub 1-x}Sr{sub x}CuO{sub 2}/YBa{sub 2}Cu{sub 3}O{sub 7-{delta}} hybrid superconducting heterostructures with a Ca{sub 1-x}Sr{sub x}CuO{sub 2} anti-ferromagnetic (AF) cuprate interlayer is anomalously high for interlayer thicknesses d{sub M} = 10-50 nm and the characteristic damping length for superconducting correlations is on the order of 10 nm. The experimental results are explained on the basis of theoretical analysis of a junction of two superconductors (S' and S) connected by a magnetic multilayer with the AF ordering of magnetization in the layers. It is shown that with such a magnetization ordering, anomalous proximity effect determined by the singlet component of the condensate wavefunction may take place. As a result, the critical currents in S'/I/AF/S and S'/I/N/S structures (I denotes an insulator, and N, the normal metal) may coincide in order of magnitude even when the thickness of the AF interlayer considerably exceeds the decay length of the condensate wavefunction in ferromagnetic layers.

Zaitsev, A. V., E-mail: zaitsev@hitech.cplire.ru; Ovsyannikov, G. A.; Constantinian, K. Y., E-mail: karen@hitech.cplire.ru; Kislinskii, Yu. V.; Shadrin, A. V.; Borisenko, I. V.; Komissinskiy, P. V. [Russian Academy of Sciences, Kotel'nikov Institute of Radio Engineering and Electronics (Russian Federation)

2010-02-15

153

Tax evasion, informants, and optimal auditing policy  

Microsoft Academic Search

We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax

Nir Dagan; Yossi Tobol

2005-01-01

154

Debt and the marginal tax rate  

Microsoft Academic Search

Do taxes affect corporate debt policy? This paper tests whether the incremental use of debt is positively related to simulated firm-specific marginal tax rates that account for net operating losses, investment tax credits, and the alternative minimum tax. The simulated marginal tax rates exhibit substantial variation due to the dynamics of the tax code, tax regime shifts, business cycle effects,

John R. Graham

1996-01-01

155

Review of Tax Policy and Reform Issues.  

ERIC Educational Resources Information Center

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

MacPhail-Wilcox, Bettye

1982-01-01

156

Microwave-induced DC currents in mesoscopic structures  

NASA Astrophysics Data System (ADS)

We report the power ( P) dependence of microwave (MW)-induced current ( Iph) of a 1-?m sized mesoscopic structure fabricated from two-dimensional electron gas in the GaAs/AlGaAs heterostructure at temperature of 1.4 K. MW signals were fed onto the sample through a loop antenna nearby and Iph is measured from a pair of ohmic contacts. We found that Iph is proportional to P at low- P limit; this dependence has been predicted for diffusion-limited electron transport in mesoscopic systems. By contrast, for large P, the dependence is extremely non-monotonous and complicated; even though its physical origin is still not clear so far, our data suggest it is related to the scattering processes from boundaries and impurities in the mesoscopic structure. We also investigated the symmetry properties against reversal of magnetic field ( B) and found that the field-symmetric part of Iph(B) is consistent with the variation of magnetoresistance; there exists also an anti-symmetric part, which should be related to time-reversal-symmetry-breaking scattering mechanisms in the channel.

Li, L. C.; Sung, Y. T.; Chang, C. W.; Suen, Y. W.; Chen, K. Y.; Liang, C. T.; Chen, Y. F.; Lee, B. C.; Lee, C. P.

2010-02-01

157

EMPLOYMENT, HOURS OF WORK AND THE OPTIMAL DESIGN OF EARNED INCOME TAX CREDITS  

Microsoft Academic Search

Abstract This paper examines the optimal schedule of marginal tax rates and the de- sign of earned income tax credits. The analysis is based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work and the detailed non-convexities of the tax and transfer system. An analytical framework is developed that allows explicitly for an extensive margin

Richard Blundell; Andrew Shephard

158

The Human TAX1 Gene Encoding the Axon-Associated Cell Adhesion Molecule TAG1\\/Axonin-1: Genomic Structure and Basic Promoter  

Microsoft Academic Search

The human TAX-1 gene (HGMW-approved symbol TAX1) is located on chromosome 1 (1q32.1) and encodes the neuronal cell adhesion molecule TAG-1\\/axonin-1. The gene product, termed TAG-1 in the rat and axonin-1 in the chicken, is composed of six immunoglobulin (Ig)-like and four fibronectin type III (FNIII)-like domains. It is found predominantly on the axons of particular nerve fiber tracts during

Serguei V. Kozlov; Roman J. Giger; Thomas Hasler; Elena Korvatska; Daniel F. Schorderet; Peter Sonderegger

1995-01-01

159

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section...53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level...that are parties to prohibited tax shelter transactions. (i) Prohibited...

2013-04-01

160

Presidential Tax Returns: A Publication of the Tax History Project at Tax Analysts  

NSDL National Science Digital Library

With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). While taxes can be painful, at least they are private. Some former US Presidents have chosen to make theirs public. Tax Analysts' Tax History Project has made selected returns (1040 form only at this time) for six presidents available. Although the images are large and their quality varies, the site provides a fascinating look into these presidents' financial lives.

1997-01-01

161

Fine Structure of Flare Ribbons and Evolution of Electric Currents  

NASA Astrophysics Data System (ADS)

Emission of solar flares across the electromagnetic spectrum is often observed in the form of two expanding ribbons. The standard flare model explains flare ribbons as footpoints of magnetic arcades, emitting due to interaction of energetic particles with the chromospheric plasma. However, the physics of this interaction and properties of the accelerated particles are still unknown. We present results of multiwavelength observations of the C2.1 flare of 2013 August 15, observed with the New Solar Telescope of the Big Bear Solar Observatory, and the Solar Dynamics Observatory, GOES, and Fermi spacecraft. The observations reveal previously unresolved sub-arcsecond structure of flare ribbons in regions of strong magnetic field consisting from numerous small-scale bright knots. We observe a red-blue asymmetry of H? flare ribbons with a width as small as ~100 km. We discuss the relationship between the ribbons and vertical electric currents estimated from vector magnetograms, and show that Joule heating can be responsible for energization of H? knots in the ribbons.

Sharykin, I. N.; Kosovichev, A. G.

2014-06-01

162

Radiation from Large Space Structures in Low Earth Orbit with Induced Alternating Currents,  

National Technical Information Service (NTIS)

Large conducting space structures in low Earth orbit will have a nonnegligible induced potential across their structures. The induced current flow through the body and the ionosphere causes the radiation of Alfven and lower hybrid waves. This current flow...

D. E. Hastings A. Barnett S. Olbert

1988-01-01

163

Current Computational Challenges for CMC Processes, Properties, and Structures  

NASA Technical Reports Server (NTRS)

In comparison to current state-of-the-art metallic alloys, ceramic matrix composites (CMC) offer a variety of performance advantages, such as higher temperature capability (greater than the approx.2100 F capability for best metallic alloys), lower density (approx.30-50% metal density), and lower thermal expansion. In comparison to other competing high-temperature materials, CMC are also capable of providing significantly better static and dynamic toughness than un-reinforced monolithic ceramics and significantly better environmental resistance than carbon-fiber reinforced composites. Because of these advantages, NASA, the Air Force, and other U.S. government agencies and industries are currently seeking to implement these advanced materials into hot-section components of gas turbine engines for both propulsion and power generation. For applications such as these, CMC are expected to result in many important performance benefits, such as reduced component cooling air requirements, simpler component design, reduced weight, improved fuel efficiency, reduced emissions, higher blade frequencies, reduced blade clearances, and higher thrust. Although much progress has been made recently in the development of CMC constituent materials and fabrication processes, major challenges still remain for implementation of these advanced composite materials into viable engine components. The objective of this presentation is to briefly review some of those challenges that are generally related to the need to develop physics-based computational approaches to allow CMC fabricators and designers to model (1) CMC processes for fiber architecture formation and matrix infiltration, (2) CMC properties of high technical interest such as multidirectional creep, thermal conductivity, matrix cracking stress, damage accumulation, and degradation effects in aggressive environments, and (3) CMC component life times when all of these effects are interacting in a complex stress and service environment. To put these computational issues in perspective, the various modeling needs within these three areas are briefly discussed in terms of their technical importance and their key controlling mechanistic factors as we know them today. Emphasis is placed primarily on the SiC/SiC ceramic composite system because of its higher temperature capability and enhanced development within the CMC industry. A brief summary is then presented concerning on-going property studies aimed at addressing these CMC modeling needs within NASA in terms of their computational approaches and recent important results. Finally an overview perspective is presented on those key areas where further CMC computational studies are needed today to enhance the viability of CMC structural components for high-temperature applications.

DiCarlo, James

2008-01-01

164

The New Federalism and State Tax Policies toward the Working Poor. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies. Occasional Paper.  

ERIC Educational Resources Information Center

This paper discusses some of the ways in which state tax systems affect low-income families. The focus is on the working poor. Why state tax policy matters for these families is explained, describing some general trends in state tax structure among the 50 states. Attention is then paid to details on personal income and sales taxes in a subset of…

Maag, Elaine; Rogers, Diane Lim

165

No broad-based energy taxes in 1991 budget  

SciTech Connect

This article discusses energy taxes in 1991 budget. On September 30, less than 12 hours before automatic across-the-board budget cuts were to go into effect at the start of a new fiscal year, President Bush announced that congressional negotiators had agreed upon a budget package for FY 1991. At press time, Congress had not voted on the measure, but was expected to do so soon. Utility industry groups were happy that the much-talked-about broad-based energy tax - on Btu's or carbon emissions - was missing. The gasoline tax, however, currently nine cents a gallon, is due for two five-cent increases, on December 1 and July 1. Petroleum-based products - excluding home heating oil, but including gasoline - would be taxed an additional two cents on January 1. Expected revenues from the two taxes: $56.8 billion in five years.

Rodgers, L.M.

1990-10-25

166

Effect of tax laws on mineral exploration in Canada  

USGS Publications Warehouse

Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

DeYoung, Jr. , J. H.

1977-01-01

167

Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status  

Microsoft Academic Search

We provide evidence that corporate tax status is endogenous to financing decisions, which induces a spurious relation between measures of financial policy and many commonly used tax proxies. Using a forward-looking estimate of \\

John R. Graham; Michael L. Lemmon; James S. Schallheim

1998-01-01

168

Flat tax reform and informal production  

Microsoft Academic Search

In a progressive tax system, earnings inequality implies differences in marginal tax rates; and hence differences in the marginal incentive of each agent to evade those taxes. Although individual differences in tax evasion incentives can be eliminated by a simple flat tax regime, little is known about the potential effect of such a policy on the tax-evading sector. This paper

Stephen Eli Ahiabu

169

In-situ measurements of velocity structure within turbidity currents  

USGS Publications Warehouse

Turbidity currents are thought to be the main mechanism to move ???500,000 m3 of sediments annually from the head of the Monterey Submarine Canyon to the deep-sea fan. Indirect evidence has shown frequent occurrences of such turbidity currents in the canyon, but the dynamic properties of the turbidity currents such as maximum speed, duration, and dimensions are still unknown. Here we present the first-ever in-situ measurements of velocity profiles of four turbidity currents whose maximum along-canyon velocity reached 190 cm/s. Two turbidity currents coincided with storms that produced the highest swells and the biggest stream flows during the year-long deployment. Copyright 2004 by the American Geophysical Union.

Xu, J. P.; Noble, M. A.; Rosenfeld, L. K.

2004-01-01

170

Taxes and dividend policy under alternative tax regimes  

Microsoft Academic Search

This paper examines changes in corporate dividend policy around the introduction of a dividend imputation tax system. This represented a significant change to the Australian tax framework and allows us to test the effect of differential taxation on corporate dividend policy. Consistent with the tax preference for the distribution of dividends, we find dividend initiations, all dividend payout measures and

Kerry Pattenden; Garry Twite

2008-01-01

171

Redistribution and Tax Expenditures: The Earned Income Tax Credit  

Microsoft Academic Search

This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and family size, and examine the impacts of hypothetical reforms (expansions and

Nada Eissa; Hilary Hoynes

2008-01-01

172

Structure and variability of the Western Maine Coastal Current  

USGS Publications Warehouse

Analyses of CTD and moored current meter data from 1998 and 2000 reveal a number of mechanisms influencing the flow along the western coast of Maine. On occasions, the Eastern Maine Coastal Current extends into the western Gulf of Maine where it takes the form of a deep (order 100 m deep) and broad (order 20 km wide) southwestward flow with geostrophic velocities exceeding 20 cm s -1. This is not a coastally trapped flow, however. In fields of geostrophic velocity, computed from shipboard-CTD data, the core of this current is roughly centered at the 100 m isobath and its onshore edge is no closer than 10 km from the coast. Geostrophic velocity fields also reveal a relatively shallow (order 10 m deep) baroclinic flow adjacent to the coast. This flow is also directed to the southwest and appears to be principally comprised of local river discharge. Analyses of moored current meter data reveal wind-driven modulations of the coastal flow that are consistent with expectations from simple theoretical models. However, a large fraction of the near-shore current variance does not appear to be directly related to wind forcing. Sea-surface temperature imagery, combined with analysis of the moored current meter data, suggests that eddies and meanders within the coastal flow may at times dominate the near-shore current variance. ?? 2005 Elsevier Ltd. All rights reserved.

Churchill, J. H.; Pettigrew, N. R.; Signell, R. P.

2005-01-01

173

Tax Policy in Developing Countries: A World Bank Symposium.  

National Technical Information Service (NTIS)

Contents: Tax Reform in Colombia: Process and Results; Tax Reform in Malawi; Tax Administration and Tax Reform: Reflections on Experience; Lessons from Tax Reform: An Overview; Design of the Value Added Tax: Lessons from Experience; The Coordinated Reform...

J. Khalilzadeh-Shirazi A. Shah

1991-01-01

174

Electron-Beam-Induced Currents in Simple Device Structures.  

National Technical Information Service (NTIS)

Electron-beam-induced current (EBIC) in semiconductor devices produced by the electron beam of a scanning electron microscope (SEM) can be used to image subsurface device features and to measure certain material parameters. This paper presents a simple me...

K. F. Galloway K. O. Leedy W. J. Keery

1976-01-01

175

Structure of the magnetopause current layer at the subsolar point.  

National Technical Information Service (NTIS)

A one-dimensional electromagnetic particle simulation model developed for the magnetopause current layer between the shocked solar wind and the dipole magnetic field at the subsolar point has been extended to include the interplanetary magnetic field (IMF...

H. Okuda

1991-01-01

176

Current Computational Challenges for CMC Processes, Properties, and Structures.  

National Technical Information Service (NTIS)

In comparison to current state-of-the-art metallic alloys, ceramic matrix composites (CMC) offer a variety of performance advantages, such as higher temperature capability (greater than the approx.2100 F capability for best metallic alloys), lower density...

J. DiCarlo

2008-01-01

177

The structure of the heliospheric current sheet, 1978 - 1982  

NASA Technical Reports Server (NTRS)

The structure of the heliospheric magnetic field changes substantially during the 11 year sunspot cycle. Its configuration for the period 1976 through 1982 using a potential field model was calculated. The structure during the rising phase, maximum, and early decline of sunspot cycle 21, from 1978 to 1982 is considered.

Hoeksema, J. T.; Wilcox, J. M.; Scherrer, P. H.

1983-01-01

178

Structure of the heliospheric current sheet, 1978-1982  

Microsoft Academic Search

The structure of the heliospheric magnetic field changes substantially during the 11 year sunspot cycle. Its configuration for the period 1976 through 1982 using a potential field model was calculated. The structure during the rising phase, maximum, and early decline of sunspot cycle 21, from 1978 to 1982 is considered.

J. Todd Hoeksema; John M. Wilcox; Philip H. Scherrer

1983-01-01

179

Tax-Exempt Leasing for Colleges and Universities.  

ERIC Educational Resources Information Center

Tax-exempt leasing is examined and compared to other financing mechanisms, and its applicability and the variety of structuring options available to public colleges and universities as lessees are explored. (MSE)

Eden, C. Gregory H.

1987-01-01

180

Agglomeration, integration and tax harmonisation  

Microsoft Academic Search

Consideration of agglomeration reverses standard theoretical propositions in international tax competition. We show greater economic integration may lead to a ‘race to the top’ rather than a race to the bottom. Also, ‘split the difference’ tax harmonisation may harm both nations, a result that may explain why real-world tax harmonisation is rare. The key is that industrial concentration creates ‘agglomeration

Richard E. Baldwin; Paul Krugman

2004-01-01

181

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

This Paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom. Advanced 'core' nations may act like limit-pricing

Richard E. Baldwin; Paul Krugman

2000-01-01

182

Radiation from large space structures in low earth orbit with induced alternating currents  

Microsoft Academic Search

Large conducting space structures in low Earth orbit will have a nonnegligible motionally induced potential across their structures. The induced current flow through the body and the ionosphere causes the radiation of Alfvén and lower hybrid waves. This current flow is taken to be ac, and the radiated power is studied as a function of the ac frequency. The current

D. E. Hastings; A. Barnett; S. Olbert

1988-01-01

183

Experimental Investigation on the Impulse-Current Distribution of Grounding Electrodes with Various Structures  

Microsoft Academic Search

When impulse currents are injected into grounding electrodes and dissipate in the earth, the axial current distribution of the grounding electrodes will change with different electrode structures. In order to analyze the distribution law, using Rogowski coil as a current sensor, impulse simulation experiment is designed and performed on the grounding electrodes with various structures. Basing on the principle of

Yuan Tao; Sima Wen-xia; Yang Cai-wei; Yang Qing

2008-01-01

184

Rates and Taxes  

NSDL National Science Digital Library

Created by Warren W. Esty for Illuminations: Resources for Teaching Mathematics, this activity allows students to become familiar with percents and taxes. Students will learn how to determine the amount of tax a family will pay based on a certain income. Students work with composition of functions, slopes, averages, and percents, and learn to derive equations from the information given. The site also offers insight into: learning objectives, materials needed, instructional plans, NCTM standards and expectations and external references. This is a great lesson plan for any course looking to delve into applied statistics.

Esty, Warren W.

2009-02-19

185

Structural Health Monitoring: Historical Development, Current Status, Research Needs.  

National Technical Information Service (NTIS)

The process of implementing a damage detection strategy for aerospace, civil and mechanical engineering infrastructure is referred to as structural health monitoring (SHM). Here damage is defined as changes to the material and/or geometric properties of t...

C. R. Farrar

2011-01-01

186

The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.  

ERIC Educational Resources Information Center

An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

FitzPatrick, Christina Smith; Campbell, Nancy Duff

187

The Current Structure of the Tsushima Warm Current along the Japanese Coast  

Microsoft Academic Search

The branching of the Tsushima Warm Current (TWC) along the Japanese coast is studied based upon intensive ADCP and CTD measurements\\u000a conducted off the Wakasa Bay in every early summer of 1995–1998, the analysis of the temperature distribution at 100 m depth\\u000a and the tracks of the surface drifters (Ishii and Michida, 1996; Lee et al., 1997). The first branch

Hideaki Hase; Jong-Hwan Yoon; Wataru Koterayama

1999-01-01

188

Structure of plasma sheet in magnetotail: Double-peaked electric current sheet  

Microsoft Academic Search

The structure of the plasma sheet in the distant magnetotail observed by the Geotail satellite is examined. We found that the observed structure of the plasma sheet is often different from the standard Harris-type plasma sheet [Harris, 1962]. The observed structure can be expressed as a double-peaked current sheet which has a pair of localized electric currents away from the

M. Hoshino; A. Nishida; T. Mukai; Y. Saito; T. Yamamoto; S. Kokubun

1996-01-01

189

Fine-Scale Structure of the Jovian Magnetotail Current Sheet.  

National Technical Information Service (NTIS)

During the outbound leg of its passage through the Jovian magnetosphere in the Voyager 2 spacecraft observed 50 traversals of the magnetotail current sheet during a 10 day period at distances between 30 and 130 R sub j. Analysis of these observations show...

K. W. Behannon

1983-01-01

190

Reinvention, Not Reforms: Current School Structures Are Obsolete  

ERIC Educational Resources Information Center

New England's reputation for world-class educational excellence is well-earned but tenuous, especially as a changing world demands increased levels of learning for a much broader population. People know the current K-12 system is not producing enough students with the knowledge necessary to succeed in college. Too few enter higher education. Too…

Donohue, Nicholas C.

2007-01-01

191

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

ERIC Educational Resources Information Center

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…

Brighton, Deb; Northup, Jim

192

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

ERIC Educational Resources Information Center

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…

Maag, Elaine

2009-01-01

193

Review of current status of smart structures and integrated systems  

NASA Astrophysics Data System (ADS)

A smart structure involves distributed actuators and sensors, and one or more microprocessors that analyze the responses from the sensors and use distributed-parameter control theory to command the actuators to apply localized strains to minimize system response. A smart structure has the capability to respond to a changing external environment (such as loads or shape change) as well as to a changing internal environment (such as damage or failure). It incorporates smart actuators that allow the alteration of system characteristics (such as stiffness or damping) as well as of system response (such as strain or shape) in a controlled manner. Many types of actuators and sensors are being considered, such as piezoelectric materials, shape memory alloys, electrostrictive materials, magnetostrictive materials, electro- rheological fluids and fiber optics. These can be integrated with main load-carrying structures by surface bonding or embedding without causing any significant changes in the mass or structural stiffness of the system. Numerous applications of smart structures technology to various physical systems are evolving to actively control vibration, noise, aeroelastic stability, damping, shape and stress distribution. Applications range from space systems, fixed-wing and rotary-wing aircraft, automotive, civil structures and machine tools. Much of the early development of smart structures methodology was driven by space applications such as vibration and shape control of large flexible space structures, but now wider applications are envisaged for aeronautical and other systems. Embedded or surface-bonded smart actuators on an airplane wing or helicopter blade will induce alteration of twist/camber of airfoil (shape change), that in turn will cause variation of lift distribution and may help to control static and dynamic aeroelastic problems. Applications of smart structures technology to aerospace and other systems are expanding rapidly. Major barriers are: actuator stroke, reliable data base of smart material characteristics, non-availability of robust distributed parameter control strategies, and non-existent mathematical modeling of smart systems. The objective of this paper is to review the state-of-the-art of smart actuators and sensors and integrated systems and point out the needs for future research.

Chopra, Inderjit

1996-05-01

194

Modeling of current distribution on smooth and columnar platinum structures.  

PubMed

Studying the growth and stability of anisotropic or isotropic disordered surfaces in electrodeposition is of importance in catalytic electrochemistry. In some cases, the metallic nature of the electrode defines the topography and roughness, which are also controlled by the experimental time and applied external potential. Because of the experimental restrictions in conventional electrochemical techniques and ex situ electron microscopies, a theoretical model of the surface geometry could aid in understanding the electrodeposition process and current distributions. In spite of applying a complex theory such as dynamic scaling method or perturbation theories, the resolution of mixed mass-/charge-transfer equations (tertiary distribution) for the electrodeposition process would give reliable information. One of the main problems with this type of distribution is the mathematics when solving the spatial n-dimensional differential equations. Use of a primary current distribution is proposed here to simplify the differential equations; however it limits wide application of the first assumption. Distributions of concentration profile, current density, and electrode potential are presented here as a function of the distance normal to the surface for the cases of smooth and rough platinum growth. In the particular case of columnar surfaces, cycloid curves are used to model the electrode, from which the concentration profile is presented in a parameterized form after solving a first-type curvilinear integral. The concentration contour results in a combination of a trigonometric inverse function and a linear distribution leading to a negative concavity curve. The calculation of the current density and electrode potential contours also show trigonometric shapes exhibiting forbidden imaginary values only at the minimal values of the trochoid curve. PMID:21226199

Zinola, Carlos F

2011-01-17

195

Electron-Beam-Induced Currents in Simple Device Structures  

Microsoft Academic Search

Electron-beam-induced current (EBIC) in semiconductor devices produced by the electron beam of a scanning electron microscope (SEM) can be used to image sub-surface device features and to measure certain material parameters, This paper presents a simple method of calculation for estimating the magnitude of EBIC signals. EBIC signals from silicon p-n junction diodes are compared with the results of the

KENNETH F. GALLOWAY; K. Leedy; W. Keery

1976-01-01

196

Regularizing the divergent structure of light-front currents  

SciTech Connect

The divergences appearing in the (3+1)-dimensional fermion-loop calculations are often regulated by smearing the vertices in a covariant manner. Performing a parallel light-front calculation, we corroborate the similarity between the vertex-smearing technique and the Pauli-Villars regularization. In the light-front calculation of the electromagnetic meson current, we find that the persistent end-point singularity that appears in the case of point vertices is removed even if the smeared vertex is taken to the limit of the point vertex. Recapitulating the current conservation, we substantiate the finiteness of both valence and nonvalence contributions in all components of the current with the regularized bound-state vertex. However, we stress that each contribution, valence or nonvalence, depends on the reference frame even though the sum is always frame independent. The numerical taxonomy of each contribution including the instantaneous contribution and the zero-mode contribution is presented in the {pi}, K, and D-meson form factors.

Bakker, Bernard L. G.; Choi, Ho-Meoyng; Ji, Chueng-Ryong

2001-04-01

197

Force Structure Proposal for the Current Interwar Period.  

National Technical Information Service (NTIS)

The purpose of this paper is to propose a conceptual force structure for the relatively low-threat environment that is likely to follow the Cold War by one or two decades. The present period is an opportunity for the American economy to regain its strengt...

P. Holmberg

1995-01-01

198

THINKING ABOUT TAX  

Microsoft Academic Search

This article reports the findings of several experiments about perceptions of various aspects of tax-law design. The authors find that people are vulnerable to a wide range of heuristics and biases in evaluating public finance systems, leading to inconsistent judgments and evaluations. These errors in judgment are specific instances of a more general isolation effect, whereby people respond quickly to

Edward J. McCaffery; Jonathan Baron

2006-01-01

199

Tax Information Series.  

National Technical Information Service (NTIS)

This publication consists of a series of tax information camera-ready handouts that may be lifted out and reproduced for a local Legal Assistance Preventive Law Program. Each has a cover sheet onto which the telephone number and location of the Legal Assi...

1992-01-01

200

Recent Tax Law Changes.  

ERIC Educational Resources Information Center

Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

Lukaszewski, Thomas

1998-01-01

201

Analyzing the interaction between state tax incentives and the federal production tax credit for wind power  

SciTech Connect

This study analyzes the potential impact of state tax incentives on the federal production tax credit (PTC) for large-scale wind power projects. While the federal PTC provides critical support to wind plants in the U.S., its so-called ''double-dipping'' provisions may also diminish the value of - or make ineffectual - certain types of state wind power incentives. In particular, if structured the wrong way, state assistance programs will undercut the value of the federal PTC to wind plant owners. It is therefore critical to determine which state incentives reduce the federal PTC, and the magnitude of this reduction. Such knowledge will help states determine which wind power incentives can be the most effective. This research concludes that certain kinds of state tax incentives are at risk of reducing the value of the federal PTC, but that federal tax law and IRS rulings are not sufficiently clear to specify exactly what kinds of incentives trigger this offset. State investment tax credits seem most likely to reduce federal PTC payments; the impact of state production tax credits as well as state property and sales tax incentives is more uncertain. Further IRS rulings will be necessary to gain clarity on these issues. State policymakers can seek such guidance from the IRS. While the IRS may not issue a definitive ''revenue ruling'' on requests from state policymakers, the IRS has in the past been willing to provide general information letters that can provide non-binding clarification on these matters. Private wind power developers, meanwhile, may seek guidance through ''private letter'' rulings.

Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

2002-09-01

202

AGE assessment of interactions between climate change policy instruments and pre-existing taxes: the case of Ireland  

Microsoft Academic Search

We introduce a computable general equilibrium model for Ireland to investigate the impact of climate policy on the Irish economy, taking special notice of interactions with the existing tax structure. To this end, we extend the model with a detailed representation of the tax system using separate tax data on all transactions, both intermediate and final demand. We simulate the

W. W. Wissema; R. B. Dellink

2010-01-01

203

Current Perspectives on the Spiral Structure of the Milky Way  

NASA Astrophysics Data System (ADS)

Completion of the first Galactic 21 cm surveys almost 60 years ago was accompanied by great optimism that a face-on map of our Galaxy’s spiral structure was at hand. We are still waiting. The only reliable “maps” of the atomic gas distribution that exist even today are those in the observed longitude-velocity diagram. Substantially more progress followed completion of the first CO surveys of the molecular gas some 30 years ago. Still, because distances to molecular clouds and other arm tracers are largely derived from their velocities, progress toward a face-on map has been slowed by both the kinematic distance ambiguity in the inner Galaxy and large errors on kinematic distances owing to noncircular motions. We are finally gaining traction on both of these problems. New interferometric 21 cm surveys are being used to resolve the distance ambiguity for hundreds of recently-discovered H II regions and their parent molecular clouds, and very long baseline interferometry is being used to measure direct parallax distances and proper motions for hundreds of maser sources throughout the Galaxy. The importance of these measurements for understanding the structure and kinematics of the Galaxy cannot be overemphasized. Some preliminary results based on the first 100 or so maser parallaxes will be presented. Even as our ability to sort out the Galaxy’s spiral structure has been increasing substantially, hints have emerged that the structure itself might be simpler than long thought. Near-infrared surveys have shown that the Galaxy contains a fairly strong bar and they suggest that two dominant spiral arms, Sct-Cen and Perseus, originate at opposite ends of this bar. More direct evidence of a two-fold symmetry in the Galaxy has been provided by the discovery of the so-called Far 3-kpc Arm, which displays remarkable kinematic and structural symmetry with its near-side counterpart. In addition, a spiral feature recently identified in the distant outer Galaxy appears to be a large extension of the dominant Sct-Cen Arm and a symmetric counterpart of the nearby Perseus Arm. With such recent developments, many on-going surveys, and the planned launch of Gaia later this year, some renewed optimism in this field is justified.

Dame, Thomas M.

2013-06-01

204

Persuasion stage in adoption theory: a cognitive response-cognitive structure assessment of source credibility and tax-incentive effects on consumer decision making for residential solar systems. [Suburbs of Baltimore  

SciTech Connect

The research objective was to learn more about the consumer's acceptance or rejection process toward a major residential energy innovation, a solar-generated water heating system. An experiment was conducted that evaluated one aspect of solar's commercialization, the persuasion stage in new-product-adoption decision making. A test of source credibility and monetary incentive effects on the consumer's decision-making processes was carried out. The experiment contained two message sources: the Department of Energy (a high credibility source) and a homebuilder (a moderate credibility source), and three levels of incentives, a tax credit equal to 40% of the solar unit purchase price, a 20% tax credit, and no tax credit. Subjects were randomly assigned to either a control group or one of six experimental treatments in a 2 x 3 fixed-effects factorial design. Subjects were 226 adult homeowners drawn from the suburbs of Baltimore, Maryland. The research postulated and tested a process of acceptance or rejection of innovations which was based on a cognitive-response/cognitive-structure paradigm of decision making. This process is called the persuasion stage by adoption theorists. Cognitive responses, beliefs, attitudes, and behavioral measures were the dependent variables. Consumers were shown to confront or debate incoming information by comparing it to their existing cognitive structure. This comparison process generated cognitive responses which led to changes in beliefs, attitudes, and behavior toward the innovation. The findings confirm that the federal government's intervention in the marketplace is having a favorable effect on the adoption decision process toward solar-generated water heating.

Batory, S.S.

1981-01-01

205

A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.  

ERIC Educational Resources Information Center

Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

Milliken, Christine Topping

206

Introducing the Microcomputer into Undergraduate Tax Courses.  

ERIC Educational Resources Information Center

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

Dillaway, Manson P.; Savage, Allan H.

207

What explains attitudes towards tax levels? A multi-tax comparison  

Microsoft Academic Search

We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least unpopular. We find a strong self interest effect in attitudes, and for corrective taxes information increases acceptance. We perform two

Henrik Hammar; Sverker C. Jagers; Katarina Nordblom

2006-01-01

208

Corporate income tax reforms and international tax competition  

Microsoft Academic Search

This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting and base-broadening reforms have had the effect that, on average across EU and G7 countries, effective tax rates on marginal investment have remained fairly stable, but those on more

Michael P. Devereux; Rachel Griffith; Alexander Klemm

2002-01-01

209

Structural optimization of contact electrodes in microbial fuel cells for current density enhancements  

Microsoft Academic Search

More than 200% current density enhancement in miniaturized microbial fuel cells (MFCs) has been successfully demonstrated by optimizing the contact electrode structure using micro and nano features. Two fundamental issues are addressed in this work: (1) a methodology to enhance current\\/power density of MFCs by changing micro and nano structural configurations of contact electrodes and (2) a study on the

Shogo Inoue; Erika A. Parra; Adrienne Higa; Yingqi Jiang; Pengbo Wang; Cullen R. Buie; John D. Coates; Liwei Lin

210

Spatiotemporal structure of the East India Coastal Current from satellite altimetry  

Microsoft Academic Search

We use a newly processed altimeter data set to present a hitherto unprecedented description of the spatiotemporal structure of the East India Coastal Current (EICC): the data set resolves timescales ranging from a few months to a few years, and the high along-track resolution yields the first description of the cross-shore structure of the current. The seasonal cycle dominates the

F. Durand; D. Shankar; F. Birol; S. S. C. Shenoi

2009-01-01

211

Tax-Effective Supply Chain Decisions Under China's Export-Oriented Tax Policies  

Microsoft Academic Search

In this paper, we study the impacts of a set of China's export-oriented tax and tariff rules on the optimal supply chain design and operations for a firm that produces its product in China and sells it in markets both inside and outside China. We develop an analytical framework to evaluate four major supply chain structures that we observed in

Vernon N. Hsu; Kaijie Zhu

2011-01-01

212

The perception of tax concessions in retirement savings decisions  

Microsoft Academic Search

Purpose – Research to date has reported ambiguous results on the influence of tax concessions on retirement savings decisions. The purpose of this paper is to investigate the influence of tax concessions on private retirement investment decisions by analyzing actual retirement decision processes and the rationales behind these decisions in-depth. Design\\/methodology\\/approach – Qualitative semi-structured interviews on actual retirement savings decisions

Silvia Jordan; Corinna Treisch

2010-01-01

213

Potential Magnetic Field around a Helical Flux Rope Current Structure in the Solar Corona  

Microsoft Academic Search

We consider the potential magnetic field associated with a helical electric line current flow, idealizing the near-potential coronal field within which a highly localized twisted current structure is embedded. It is found that this field has a significant axial component off the helical magnetic axis where there is no current flow, such that the flux winds around the axis. The

G. J. D. Petrie

2007-01-01

214

Alcohol Taxes and Birth Outcomes  

PubMed Central

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.

Zhang, Ning

2010-01-01

215

Foreign Direct Investment or Outsourcing: A Tax Integrated Supply Chain Decision Model  

Microsoft Academic Search

Multinational companies should look at tax information at a strategic level. Current literature on supply chain optimization\\u000a does not emphasize on tax, unfortunately, to make more realistic decisions about where to make, source, locate, move and store\\u000a products. Many developing economies, specifically, Asian countries, have included tax-holidays in their export-import (EXIM)\\u000a policy for companies operating in Free Trade Zones (FTZs).

N. Viswanadham; Kannan Balaji

216

Recent Tobacco Tax Rate Adjustment and Its Potential Impact on Tobacco Control in China  

PubMed Central

Objectives To compare the new tobacco tax structure effective May 2009 with the tax structure before May 2009 and to analyze its potential impact. Methods Published government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health. Results The new adjustment increased the tax rate by 11.7 percentage points at the producer price level. Converting this 11.7 percentage point increase to the retail price level would mean an increase of 3.4 percentage points in the retail price tax rate. Thus, China’s new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. Conclusions The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and 2 million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death. What this paper adds This paper provides an up-to-date policy analysis of the new Chinese tobacco tax rate adjustment.

Hu, Teh-wei; Mao, Zhengzhong Mao; Shi, Jian

2014-01-01

217

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...various classes of taxes are intended only...character. Specific information relative to the scope of each tax, the forms...accompanied by a Federal Tax Deposit form. Each...deposits are made information regarding such...

2013-04-01

218

Observation of Anomalous Current-Voltage Characteristics in Organic Multilayer-Structure Diode  

NASA Astrophysics Data System (ADS)

A multilayer-structure diode consisting of alternating layers of organic perylene derivative and aromatic diamine has been fabricated by organic molecular beam deposition. The diode with multilayer structure shows anomalous current-voltage characteristics compared with those of a monolayer-heterostructure diode. The diode also shows electroluminescent characteristics, emitting red light at 632 nm at room temperature. The diode characteristics have been discussed in terms of the tunneling current of the multilayer structure.

Ohmori, Yutaka; Morishima, Chikayoshi; Fujii, Akihiko; Yoshino, Katsumi

1994-01-01

219

WorldWideWeb Tax  

NSDL National Science Digital Library

This site aims to serve as the most comprehensive online source for a broad range of tax information. While the site does offer a for-fee e-file service, it also features a wealth of free information, including IRS forms, IRS instructions, IRS publications, IRS tables, IRS rate schedules, IRS charts, and IRS worksheets. Also included are FAQs, tips and strategies, state tax information, and a glossary of tax terms. This site certainly won't make filing your tax returns fun, but it could make it easier.

2007-07-01

220

Property Taxes and Elderly Mobility  

PubMed Central

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.

Shan, Hui

2009-01-01

221

Structure of the Tsushima warm current in the northeastern Japan Sea  

Microsoft Academic Search

By using Acoustic Doppler Current Profiler (ADCP) measurements with the four round-trips method to remove diurnal\\/semidiurnal\\u000a tidal currents, the detailed current structure and volume transport of the Tsushima Warm Current (TWC) along the northwestern\\u000a Japanese coast in the northeastern Japan Sea were examined in the period September–October 2000. The volume transport of the\\u000a First Branch of the TWC (FBTWC) east

Tatsuro Watanabe; Osamu Katoh; Haruya Yamada

2006-01-01

222

Potential Magnetic Field around a Helical Flux Rope Current Structure in the Solar Corona  

NASA Astrophysics Data System (ADS)

We consider the potential magnetic field associated with a helical electric line current flow, idealizing the near-potential coronal field within which a highly localized twisted current structure is embedded. It is found that this field has a significant axial component off the helical magnetic axis where there is no current flow, such that the flux winds around the axis. The helical line current field, in including the effects of flux rope writhe, is therefore more topologically complex than the straight line and ring current fields sometimes used in solar flux rope models. The axial flux in magnetic fields around confined current structures may be affected by the writhe of these current structures such that the field twists preferentially with the same handedness as the writhe. This property of fields around confined current structures with writhe may be relevant to classes of coronal magnetic flux ropes, including structures observed to have sigmoidal forms in soft X-rays and prominence magnetic fields. For example, ``bald patches'' and the associated heating by Parker current sheet dissipation seem likely. Thus, some measurements of flux rope magnetic helicities may derive from external, near-potential fields. The predicted hemispheric preference for positive and negative magnetic helicities is consistent with observational results for prominences and sigmoids and past theoretical results for flux rope internal fields.

Petrie, G. J. D.

2007-05-01

223

Effects of carbon taxes in an economy with prior tax distortions: An intertemporal general equilibrium analysis  

SciTech Connect

This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall costs reflect the carbon tax`s focus on intermediate inputs and its relatively narrow base in comparison with income taxes. We also examine the sensitivity of the carbon tax`s costs to the level of pre-existing taxes. For any given use of revenues, welfare costs rise significantly with pre-existing tax rates, indicating that models disregarding pre-existing taxes may substantially understate the costs of new environmental tax initiatives. 47 refs., 4 figs., 4 tabs.

Goulder, L.H. [Stanford Univ., CA (United States)] [Stanford Univ., CA (United States); [National Bureau of Economic Research, Cambridge, MA (United States)

1995-11-01

224

Tax Reform, Tax Incentives and Investment Returns on Rental Housing.  

National Technical Information Service (NTIS)

The effects of the 1976 Tax Reform Act (TRA) on investment returns in rental housing are analyzed, and the effects of additional tax reforms on future rental housing investment returns are considered. Using a base investment case, consisting of data avail...

W. B. Brueggeman

1977-01-01

225

Tax Avoidance And The Deadweight Loss Of The Income Tax  

Microsoft Academic Search

Traditional analyses of the income tax greatly underestimate deadweight losses by ignoring its effect on forms of compensation and patterns of consumption. The full deadweight loss is easily calculated using the compensated elasticity of taxable income to changes in tax rates because leisure, excludable income, and deductible consumption are a Hicksian composite good. Microeconomic estimates imply a deadweight loss of

Martin Feldstein

1999-01-01

226

Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.  

ERIC Educational Resources Information Center

The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal…

Internal Revenue Service (Dept. of Treasury), Washington, DC.

227

Observation of Current Modulation through Self-Assembled Monolayer Molecule in Transistor Structure  

NASA Astrophysics Data System (ADS)

The modulation of drain current by gate voltage in a self-assembled monolayer (SAM) of benzene-1,4-dithiol was confirmed on the basis of the transistor structure. A device was fabricated by the shadow mask technique with an air-bridge structure. By electron beam lithography, the top area of the Au/SAM/Au junction was fabricated to be 370 nm by 230 nm. The measured current-voltage characteristics showed an exponential increase in drain current when drain voltage was increased and a decrease in drain current when gate bias was increased. Because the modulated drain current was greater than the gate leakage current, modulation by the gate bias was confirmed. However, no bonding was expected in the upper SAM/Au junction because the magnitude of the drain current was less than 100 pA.

Sasao, Kazuki; Azuma, Yasuo; Kaneda, Naotaka; Hase, Eiji; Miyamoto, Yasuyuki; Majima, Yutaka

2004-03-01

228

Radiation from large space structures in low earth orbit with induced ac currents  

NASA Technical Reports Server (NTRS)

Large conducting space structures in low earth orbit will have a nonnegligible motionally induced potential across their structures. The induced current flow through the body and the ionosphere causes the radiation of Alfven and lower hybrid waves. This current flow is taken to be ac and the radiated power is studied as a function of the ac frequency. The current may be ac due either to inductive coupling from the power system on the structure or by active modulation. A Space Station-like structure and tether are studied. For the Space Station structure the radiation impedance is particularly high for frequencies in the tens of kilohertz range which suggests that the Space Station may be efficient source of lower hybrid waves. The tether is also shown to be a generator of VLF waves up to source ac frequencies in the megahertz range. The implications for these two structures are discussed.

Hastings, D. E.; Olbert, S.

1987-01-01

229

Effects of cigarette tax on cigarette consumption and the Chinese economy  

PubMed Central

Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider.

Hu, T; Mao, Z

2002-01-01

230

Future Tuition Tax Credit Legislation.  

ERIC Educational Resources Information Center

Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

Wood, R. Craig

1983-01-01

231

Income Tax - Discipline or Review?  

Microsoft Academic Search

A government needs money to be able to operate and usually raises a significant proportion of this finance by taxing those who live and earn income within its boundaries. This paper addresses aspects of the question why one government, the Australian government, should choose income tax as the major vehicle for raising revenue. Drawing on the work of the French

R. B. Williams

1992-01-01

232

Value Added Tax on Energy.  

National Technical Information Service (NTIS)

This report discusses the probable effects of replacing the Swedish excises on energy with a value added tax, the grounds for such a tax reform and certain efficiency aspects. In general, the effects seem to be positive, although some incentives to stimul...

1988-01-01

233

Tax Systems in Transition Economics  

Microsoft Academic Search

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent upon the ability of the emerging tax systems to efficiently enforce the tax system. As the transitional process continues, we

Jorge Martinez-Vazquez; Robert McNab

1997-01-01

234

Inversion of magnetovariation event to causative current. III. Test of channelled current model, SABC conductor inverted as chennelled currents and structure evaluation  

NASA Astrophysics Data System (ADS)

Algorithms developed in an earlier paper for the inversion of fields of channelled currents are tested with models. The deepening effect of the inverted model expected from the spreading of current is found to be slight. The same algorithms are then applied to 1983 magnetometer array data which appear to be dominated by current channelling. The model space is explored with different models and constraints on models, and with inversion from different data sets. Some features are consistent with all best-fitting 3-D line and sheet current models inverted. These are: (a) the conductor plunges east of the Canadian Rocky Mountains, and (b) it makes a sharp bend towards the east with the plunge. The inversion results are compatible with other geophysical data from the same area. The conductive structure is located crossing the Rocky Mountains in the depth range 30-120 km. It is either in the upper mantle or in the lower crust, and may be related to a seismic low-velocity zone.

Xi-Shuo, Wang

1988-12-01

235

Earned Income Tax Credit  

Microsoft Academic Search

In recent policy discussions in the Netherlands, the\\u000aEarned Income Tax Credit (EITC) has been put forward\\u000aas an effective instrument to reduce the unemployment\\u000arate among low-skilled workers. Using the MIMIC\\u000amodel, this article shows that a targeted EITC at low\\u000aincomes indeed seems effective in reducing unemployment.\\u000aHowever, the targeting concept features\\u000adecreasing returns. Furthermore, targeting typically\\u000aharms

Oers van F. M; Mooij de R. A

1998-01-01

236

V-shaped Potential Structure Formation due to Current-driven Electrostatic Ion-cyclotron Instability  

Microsoft Academic Search

Formation of dc potential structure in a magnetized plasma due to electrostatic current-driven ion-cyclotron instabilities has been investigated by means of a self-consistent open boundary two-and-a-half dimensional electrostatic particle in cell simulation model. It is found that a V-shaped potential structure is created due to current-driven electrostatic ion cyclotron instability for a bell-shaped electron stream along the magnetic field lines.

Seiji Ishiguro; Tetsuya Sato

2000-01-01

237

Regulating an Externality-Generating Utility Environmental Taxes Under Limited Information  

Microsoft Academic Search

Global warming is currently an important item on most nationalenvironmental agendas. In many countries, coal-fired electricity generatingstations represent an important source of greenhouse gases. We examinehow regulations to curb emissions affect public utility pricing regulationwhen regulators act non-cooperatively. We show that, when there is limitedinformation on fixed abatement costs, an environmental regulator prefersan emission tax over an output tax or

Henry van Egteren

2002-01-01

238

Capitalizing on Tax Benefits for Parents of Children with Special Needs  

ERIC Educational Resources Information Center

This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

Brinker, Thomas M., Jr.; Sherman, W. Richard

2006-01-01

239

Tax Policy, Acquisition Activities and Earnings Retention Behavior: An Exploratory Economic Framework.  

National Technical Information Service (NTIS)

The report develops an analytical framework to examine the role that various tax code provisions play in a business merger or acquisition. It includes a discussion of the concept of 'tax neutrality' in the light of current literature, economic theory, and...

1981-01-01

240

Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.  

PubMed

The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd. PMID:23813687

Cebi, Merve; Woodbury, Stephen A

2014-05-01

241

Electrical current distribution across a metal-insulator-metal structure during bistable switching  

Microsoft Academic Search

Combining scanning electron microscopy and electron-beam-induced current imaging with transport measurements, it is shown that the current flowing across a two-terminal oxide-based capacitor-like structure is preferentially confined in areas localized at defects. As the thin-film device switches between two different resistance states, the distribution and intensity of the current paths, appearing as bright spots, change. This implies that switching and

C. Rossel; G. I. Meijer; D. Brémaud; D. Widmer

2001-01-01

242

Potential Magnetic Field around a Helical Flux-rope Current Structure in the Solar Corona  

Microsoft Academic Search

We consider the potential magnetic field associated with a helical electric\\u000aline current flow, idealizing the near-potential coronal field within which a\\u000ahighly localized twisted current structure is embedded. It is found that this\\u000afield has a significant axial component off the helical magnetic axis where\\u000athere is no current flow, such that the flux winds around the axis. The

G. J. D. Petrie

2007-01-01

243

The mean structure and variability of the Mindanao Current at 8°N  

Microsoft Academic Search

On the basis of eight surveys along 8°N in the western Pacific Ocean taken between September 1987 and June 1990, the mean structure and transport of the Mindanao Current is presented. Direct acoustic Doppler current profiler (ADCP) velocity measurements show the Mindanao Current to be an intense 200-km-wide coastally trapped jet with a typical inshore velocity maximum of 1 ms-1.

Susan Wijffels; Eric Firing; John Toole

1995-01-01

244

Leakage current distribution in ultrathin oxide on silicon surface with step\\/terrace structures  

Microsoft Academic Search

Leakage current distribution in ultrathin SiO2 film formed on (111) Si surface with step\\/terrace structures was investigated using atomic force microscopy with a conductive cantilever. Regions with higher leakage current of 1.0-nm-thick SiO2 were observed in line along the atomic steps. In a case of 1.4-nm-thick SiO2, even if a relationship between the leakage current distribution and the atomic step

M. Murata; N Tokuda; D Hojo; K Yamabe

2002-01-01

245

Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?  

Microsoft Academic Search

An emissions tax is efficient, but measurement of every car's emissions would be inaccurate and expensive. With identical consumers, we demonstrate the same efficiency for: an emissions tax; a gas tax that depends on fuel type, engine size, and pollution control equipment (PCE); a vehicle tax that depends on mileage; or a combination of uniform tax rates on gasoline and

Don Fullerton; Sarah E. West

2002-01-01

246

Effects of Carbon Taxes in an Economy with Prior Tax Distortions: An Intertemporal General Equilibrium Analysis  

Microsoft Academic Search

This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall

Lawrence H. Goulder

1995-01-01

247

World Tax Index: Methodology and Data  

Microsoft Academic Search

The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI – World Tax Index, which is an overall multi-criteria index that was constructed by authors on the basis of hard as well as soft data. The soft data expresses Qualified Expert

Igor Kotlan; Zuzana Machova

2012-01-01

248

Fuel tax incidence and supply conditions  

Microsoft Academic Search

The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the literature testing the main predictions of the tax incidence model is sparse. In this paper, we examine the pass-through rate of state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors constraining the

Justin Marion; Erich Muehlegger

2011-01-01

249

Shooting Blanks: The War on Tax Havens  

Microsoft Academic Search

The United States Treasury conservatively estimates that tax havens cost the United States over $100 billion annually in lost tax revenue. In response to this epidemic, the United States and the Organization for Economic Cooperation and Development entered into Tax Information Exchange Agreements with states considered to be tax havens. These agreements received widespread recognition as a means of remedying

Timothy V. Addison

2009-01-01

250

Effective Marginal Tax Rates on Labor Income.  

National Technical Information Service (NTIS)

The system of marginal tax rates (the share of an additional dollar of income that will have to be paid in taxes) created by the tax code determines how taxes affect peoples economic behavior. This Congressional Budget Office (CBO) paperprepared at the re...

2005-01-01

251

A Pro-Family Income Tax.  

ERIC Educational Resources Information Center

Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

Carlson, Allan

1989-01-01

252

Interregional Energy Tax Exportation: An Interpretative Survey  

Microsoft Academic Search

In reviewing recent analysis of tax exportation, an initial question is why political, legal, and policy studies have focused on energy tax exportation, (as distinct from exportation of other types of taxes levied by state and local governments). State severance tax collections from all natural resources amounted to $4 billion in fiscal year 1980, or only about 3% of the

William E. Morgan

1985-01-01

253

A low-altitude mechanism for mesoscale dynamics, structure, and current filamentation in the discrete aurora  

NASA Astrophysics Data System (ADS)

The 2D nonlinear evolution of the ionization-driven adiabatic auroral arc instability is studied. We find: (1) the adiabatic auroral arc instability can fully develop on time scales of tens to hundreds of seconds and on spatial scales of tens to hundreds of kilometers; (2) the evolution of this instability leads to nonlinear 'hook-shaped' conductivity structures: (3) this instability can lead to parallel current filamentation over a wide range of scale sizes; and (4) the k-spectra of the density, electric field, and parallel current develop into inverse power laws in agreement with satellite observations. Comparison with mesoscale auroral phenomenology and current filamentation structures is made.

Keskinen, M. J.; Chaturvedi, P. K.; Ossakow, S. L.

1992-11-01

254

The 'structure-function' relationship in glaucoma - past thinking and current concepts  

PubMed Central

An understanding of the relationship between functional and structural measures in primary open angle glaucoma (POAG) is necessary for both grading the severity of disease and for understanding the natural history of the condition. This article outlines the current evidence for the nature of this relationship, and highlights the current mathematical models linking structure and function. Large clinical trials demonstrate that both structural and functional change are apparent in advanced stages of disease, while, at an individual level, detectable structural abnormality may precede functional abnormality in some patients whilst the converse in true in other patients. Although the exact nature of the ‘structure-function’ relationship in POAG is still the topic of scientific debate and the subject of continuing research, this article aims to provide the clinician with an understanding of the past concepts and contemporary thinking in relation to the structure-function relationship in POAG.

Malik, Rizwan; Swanson, William H.; Garway-Heath, David F

2013-01-01

255

How unconventional gas prospers without tax incentives  

SciTech Connect

It was widely believed that the development of unconventional natural gas (coalbed methane, gas shales, and tight gas) would die once US Sec. 29 credits stopped. Quieter voices countered, and hoped, that technology advances would keep these large but difficult to produce gas resources alive and maybe even healthy. Sec. 29 tax credits for new unconventional gas development stopped at the end of 1992. Now, nearly three years later, who was right and what has happened? There is no doubt that Sec. 29 tax credits stimulated the development of coalbed methane, gas shales, and tight gas. What is less known is that the tax credits helped spawn and push into use an entire new set of exploration, completion, and production technologies founded on improved understanding of unconventional gas reservoirs. As set forth below, while the incentives inherent in Sec. 29 provided the spark, it has been the base of science and technology that has maintained the vitality of these gas sources. The paper discusses the current status; resource development; technology; unusual production, proven reserves, and well completions if coalbed methane, gas shales, and tight gas; and international aspects.

Kuuskraa, V.A.; Stevens, S.H. [Advanced Resources International Inc., Arlington, VA (United States)

1995-12-11

256

Tax reform for low-wage workers.  

PubMed

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. PMID:10634087

Seipel, M M

2000-01-01

257

Two-dimensional mapping of fine structures in the Kuroshio Current using seismic reflection data  

NASA Astrophysics Data System (ADS)

Multi-channel seismic reflection data acquired in the Pacific Ocean off the Muroto peninsula of Shikoku Island, Japan reveal the two-dimensional distribution of fine structures in the Kuroshio Current. Eighty-one seismic sections, each extending 80 km perpendicular to the current and separated by 100 m, were acquired from 20 June to 15 August 1999 (57 days). The seismic data clearly show that fine structures extend over 40 km perpendicular to the current in almost all of the profiles. A simulation study using acoustic model from CTD data demonstrates that fine structure of temperature and salinity identified in CTD data acquired from the Kuroshio Current off the Ashizuri peninsula yield a synthetic seismic profile with characteristics similar to the Muroto transect profiles.

Tsuji, Takeshi; Noguchi, Takashi; Niino, Hiroshi; Matsuoka, Toshifumi; Nakamura, Yasuyuki; Tokuyama, Hidekazu; Kuramoto, Shin'ichi; Bangs, Nathan

2005-07-01

258

Evaluation of state taxes and tax incentives and their impact on the development of geothermal energy in western states  

SciTech Connect

The economic impact of existing and prospective state taxes and tax incentives on direct thermal applications of geothermal energy are evaluated. Study area is twelve western states which have existing and potential geothermal activities. Economic models representing the geothermal producer and business enterprise phases of four industrial/commercial uses of geothermal energy are synthesized and then placed in the existing tax structures of each state for evaluation. The four enterprises are a commercial greenhouse (low temperature process heat), apartment complex (low temperature space heat), food processor (moderate temperature process heat), and small scale energy system (electrical and direct thermal energy for a small industrial park). The effects of the state taxations on net profits and tax revenues are determined. Tax incentives to accelerate geothermal development are also examined. The magnitudes of total state and local tax collections vary considerably from state to state, which implies that geothermal producers and energy-using businesses may be selective in expanding or locating their geothermal operations.

Bronder, L.D.; Meyer, R.T.

1981-01-01

259

An Investigation of the Conceptual and Qualitative Impact of Employment Tax Credits.  

ERIC Educational Resources Information Center

The study reported here provides a theoretical and empirical framework for the analysis of employment tax credit policy (a government subsidy or business tax credit to firms who maintain or expand their use of labor). Various programs are examined from the standpoint of structure and implications. The programs are selective employment incentive;…

Fethke, Gary C.; And Others

260

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

Microsoft Academic Search

This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance

Mark L. Brandly

1998-01-01

261

Effective tax and subsidy rates on human capital in Canada - Taux effectifs de taxation et de subvention sur le capital humain au Canada.?  

Microsoft Academic Search

Abstract.? Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via post?secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not keep pace with

John B. Burbidge; Kirk A. Collins; James B. Davies; Lonnie Magee

2012-01-01

262

Tax Administration: Many Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks.  

National Technical Information Service (NTIS)

Individual taxpayers used commercial tax software to prepare over 39 million tax returns in 2007, making it critical to the tax administration system. The majority were then filed electronically, resulting in fewer errors and reduced processing costs comp...

2009-01-01

263

75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...  

Federal Register 2010, 2011, 2012, 2013

...CFR Parts 53 and 54 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and...

2010-08-04

264

MEASURING CORPORATE TAX RATES AND TAX INCENTIVES: A NEW APPROACH  

Microsoft Academic Search

Taxes play an important but underemphasized role in the valuation of a company and its projects. For example, the authors estimate that the expected tax benefits from interest deductions by all publicly traded U.S. corporations were responsible for almost $1.4 trillion of their total market value of $12.7 trillion in 1991. In the case of RJR's 1989 leveraged buyout alone,

John R. Graham; Michael L. Lemmon

1998-01-01

265

Tax-tariff reform with costs of tax administration  

Microsoft Academic Search

As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies\\u000a that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes\\u000a on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does\\u000a not hold

Knud J. Munk

2008-01-01

266

Truth about Frivolous Tax Arguments.  

National Technical Information Service (NTIS)

This document describes and responds to some of the more common frivolous arguments made by individuals and groups who oppose compliance with the federal tax laws. The first section groups these arguments under five general categories, with variations wit...

2012-01-01

267

Tax Information Series, January 2002.  

National Technical Information Service (NTIS)

This publication is one of a series prepared and distributed to assist legal assistance attorneys in the delivery of legal assistance in the local Tax Assistance Program. the series contains summaries of law, guidance, and sample documents for handling co...

2002-01-01

268

Dynamical Structure of the Cross-tail Current Sheet During Substorms Observed by Cluster  

Microsoft Academic Search

We report on the dynamical variation of the current sheet structure in the magnetotail using magnetic field and plasma data obtained by the Cluster multi-satellites. It is found that in some cases the thickness of the cross-tail current sheet shows temporal variations repeatedly. This sausage-mode-like variation is associated with substorm onsets or occurrence of fast plasma flows, with the time

Y. Asano; R. Nakamura; A. Runov; T. Takada; W. Baumjohann; A. Balogh; B. Klecker; H. Rème

2005-01-01

269

An Intrinsic Fiber-Optic Sensor for Structure Lightning Current Measurement  

NASA Technical Reports Server (NTRS)

An intrinsic optical-fiber sensor based on Faraday Effect is developed that is highly suitable for measuring lightning current on aircraft, towers and complex structures. Originally developed specifically for aircraft installations, it is light-weight, non-conducting, structure conforming, and is immune to electromagnetic interference, hysteresis and saturation. It can measure total current down to DC. When used on lightning towers, the sensor can help validate other sensors and lightning detection network measurements. Faraday Effect causes light polarization to rotate when the fiber is exposed to a magnetic field in the direction of light propagation. Thus, the magnetic field strength can be determined from the light polarization change. By forming closed fiber loops and applying Ampere's law, measuring the total light rotation yields the total current enclosed. A broadband, dual-detector, reflective polarimetric scheme allows measurement of both DC component and AC waveforms with a 60 dB dynamic range. Two systems were built that are similar in design but with slightly different sensitivities. The 1310nm laser system can measure 300 A - 300 kA, and has a 15m long sensing fiber. It was used in laboratory testing, including measuring current on an aluminum structure simulating an aircraft fuselage or a lightning tower. High current capabilities were demonstrated up to 200 kA at a lightning test facility. The 1550nm laser system can measure 400 A - 400 kA and has a 25m fiber length. Used in field measurements, excellent results were achieved in the summer of 2012 measuring rocket-triggered lightning at the International Center for Lightning Research and Testing (ICLRT), Camp Blanding, Florida. In both systems increased sensitivity can be achieved with multiple fiber loops. The fiber optic sensor provides many unique capabilities not currently possible with traditional sensors. It represents an important new tool for lightning current measurement where low weight, complex shapes, large structure dimension, large current, and low frequency capabilities are important considerations.

Nguyen, Truong X.; Ely, Jay J.; Szatkowski, George N.; Mata, Carlos T.; Mata, Angel. G.; Snyder, Gary P.

2014-01-01

270

Vertical structure of low-frequency currents in the southwestern East Sea (Sea of Japan)  

Microsoft Academic Search

The vertical structure of low-frequency flows in the central Ulleung Interplain Gap of the southwestern East Sea (Sea of Japan)\\u000a is analyzed based on full-depth current measurement during November 2002–April 2004. Record-length mean flows are directed\\u000a toward the Ulleung Basin (Tsushima Basin) throughout the entire water column. Upper current variability above the permanent\\u000a thermocline with a dominant period of about

Yun-Bae Kim; Kyung-Il Chang; Kuh Kim; Jae-Hun Park; Jae-Hak Lee

2009-01-01

271

Role of varying interface conditions on the eddy current response from cracks in multilayer structures  

NASA Astrophysics Data System (ADS)

There is a need to improve the understanding of the role of interface conditions on eddy current inspections for cracks in multilayer aircraft structures. This paper presents initial experimental and simulated results studying the influence of gaps and contact conditions between two plates with a notch in the second layer. Simulations show an amplification of the eddy current signal for a subsurface notch adjacent to an air gap as opposed to a submerged notch in a solid plate.

Cherry, Aaron; Knopp, Jeremy; Aldrin, John C.; Sabbagh, Harold A.; Boehnlein, Thomas; Mooers, Ryan

2013-01-01

272

Greenspan Backs Bush's Tax Cuts  

NSDL National Science Digital Library

This morning in an address before the US Senate's Committee on the Budget, Chairman of the Federal Reserve Bank Board of Governors Alan Greenspan announced that the rising estimates of US budget surpluses could allow space for tax reduction plans. Greenspan did not actually endorse President Bush's $1.6 trillion, ten-year tax cut plan, explaining that he did not think it would be appropriate for him to comment on "political decisions." Nonetheless, he was agreeable to some kind of tax reduction plan. Greenspan is a strong advocate of using budget surpluses to pay down national debt, but he said government estimates of the national surplus would allow for both debt relief as well as a tax cut for Americans. Greenspan, however, does not believe that tax cuts should be used as a weapon against the possibility of a recession. "I would not perceive of employing tax cuts to, in the sense, get in front of weakening forces which could eventually lead to a recession because history tells us it doesn't work"; instead monetary policy is a proven effective measure.

Missner, Emily D.

273

Instability of Alfvénic Structures due to Inhomogeneous Parallel Current and Transverse Electric Field  

NASA Astrophysics Data System (ADS)

Previous studies of the instability of Alfvénic structures are expanded to include the effect of a sheared E x B flow. Alfvén waves with transverse scale near the electron inertial length c/? p can be unstable due to the parallel current carried primarily by the electrons. In an equilibrium with inhomogeneous parallel current and no parallel or transverse flow, the modes are purely growing. With the addition of a sheared flow due to a structured transverse electric field, the character of the unstable modes are substantially changed. In particular, sheared flow can significantly increase the growth rate of the current driven interchange mode. Linear stability analysis and numerical eigenvalue calculations are shown. We will also present the results of three-dimensonal nonlinear simulations which show that the instability of Alfvénic structures can lead to current filaments and coherent short scale electric field structures. The instabilities presented here are possible mechanisms for producing the broadband extremely low-frequency (BBELF) waves often associated with Alfvénic structures and transverse ion acceleration.

Wu, K.; Seyler, C. E.

2001-05-01

274

Onset of thermally driven self-motion of a current filament in a bistable semiconductor structure  

NASA Astrophysics Data System (ADS)

We perform an analytical investigation of the bifurcation from static to traveling current density filaments in a bistable semiconductor structure with S-shaped current-voltage characteristic. Joule self-heating of a semiconductor structure and the effect of temperature on electron transport are consistently taken into account in the framework of a generic reaction-diffusion model with global coupling. It is shown that the self-heating is capable of inducing translation instability which leads to spontaneous onset of lateral self-motion of the filament along the structure. This may occur in a wide class of semiconductor structures whose bistability is caused by impact ionization due to the negative effect of temperature on the impact ionization rate. The increment of the translation mode and the instability threshold are determined analytically.

Rodin, Pavel

2005-02-01

275

Structure of the subsurface counter current beneath the Tsushima warm current simulated by an ocean general circulation model  

Microsoft Academic Search

The subsurface counter current beneath the Tsushima Warm Current is simulated using a three-dimensional circulation model.\\u000a The model well reproduces the counter current beneath the Tsushima Warm Current on the shelf break. The counter current appears\\u000a as nearshore parts of the subsurface clockwise circulations from spring to early winter. The clockwise circulations are separated\\u000a by developed shelves such as the

You-Ichiro Sasajima; Satoshi Nakada; Naoki Hirose; Jong-Hwan Yoon

2007-01-01

276

Do Invertebrate Activity and Current Velocity Affect Fungal Assemblage Structure in Leaves?  

NASA Astrophysics Data System (ADS)

In this study we assessed the effect of current velocity and shredder presence, manipulated in artificial channels, on the structure of the fungal assemblage colonizing alder (Alnus glutinosa (L.) Gaertner) leaves incubated in coarse and fine mesh bags. Fungal sporulation rates, cumulative conidial production and number of species of aquatic hyphomycetes were higher in leaves exposed to high rather than to low current velocity. The opposite was observed regarding Simpson's index (D) on the fungal assemblage. Some species of aquatic hyphomycetes were consistently stimulated in high current channels. No effect of shredders or of mesh type was observed.

Ferreira, Verónica; Graça, Manuel A. S.

2006-02-01

277

Non-contact imaging of carbon composite structures using electric potential (displacement current) sensors  

NASA Astrophysics Data System (ADS)

In this paper we describe an experimental technique for imaging defects in carbon composite structures non-invasively using ultra-high input impedance electric potential (displacement current) sensors. We suggest that with suitable two-dimensional arrays of these sensors it should prove practicable to image in real time, and in situ, large scale carbon composite structures such as aircraft wing and tail surfaces.

Gebrial, W.; Prance, R. J.; Harland, C. J.; Stiffell, P. B.; Prance, H.; Clark, T. D.

2006-06-01

278

Alternatives to Fuel Tax: a State Level Perspective  

Microsoft Academic Search

Under the current fuel-tax-based highway financing system, the funding gap between highway needs and revenue available is expected to grow as vehicle fuel economy improves and use of alternative fuels increases. Consequently, the highway financing mechanism needs to be restructured or a different financing strategy undertaken. Previous research provided examples of successful implementation of pricing schemes in terms of design

JungEun Oh; Kumares C. Sinha

2008-01-01

279

Requirements for Logical Models for Value-Added Tax Legislation  

Microsoft Academic Search

Enterprise resource planning (ERP) systems are ubiquitous in commercial enterprises of all sizes and invariably need to account for the notion of value-added tax (VAT). The legal and technical difficulties in handling VAT are exacerbated by spanning a broad and chaotic spectrum of intricate country-specific needs. Currently, these difficulties are handled in most major ERP systems by cus- tomising and

Morten Ib Nielsen; Jakob Grue Simonsen; Ken Friis Larsen

280

The Impact of a 25 Cent-Per-Drink Alcohol Tax Increase: Who Pays the Tab?  

PubMed Central

Background Excessive alcohol consumption causes 79,000 deaths annually in the U.S., shortening the lives of those who die by approximately 30 years. Although alcohol taxation is an effective measure to reduce excessive consumption and related harms, some argue that increasing alcohol taxes places an unfair economic burden on “responsible” drinkers and socially disadvantaged persons. Purpose To examine the impact of a hypothetical tax increase based on alcohol consumption and socio-demographic characteristics of current drinkers, individually and in aggregate. Methods Data from the 2008 Behavioral Risk Factor Surveillance System survey was analyzed from 2010–2011 to determine the net financial impact of a hypothetical 25 cent-per-drink tax increase on current drinkers in the U.S. Higher-risk drinkers were defined as those whose past-30 day consumption included binge drinking, heavy drinking, drinking in excess of the U.S. Dietary Guidelines, and alcohol-impaired driving. Results Of current drinkers in the U.S., 50.4% (or approximately 25% of the total U.S. population) were classified as higher-risk drinkers. The tax increase would result in a 9.2% reduction in alcohol consumption, including an 11.4% reduction in heavy drinking. Compared with lower-risk drinkers, higher-risk drinkers paid 4.7 times more in net increased annual per capita taxes, and paid 82.7% of net increased annual aggregate taxes. Lower-risk drinkers paid less than $30 in net increased taxes annually. In aggregate, groups who paid the most in net tax increases included those who were white, male, between the ages of 21 and 50, earning ?$50,000 per year, employed, and had a college degree. Conclusions A 25 cent-per-drink alcohol tax increase would reduce excessive drinking, and higher-risk drinkers would pay the substantial majority of the net tax increase.

Daley, James I.; Stahre, Mandy A.; Chaloupka, Frank J.; Naimi, Timothy S.

2013-01-01

281

How Big Are the Tax Benefits of Debt?  

Microsoft Academic Search

thispaper I primarily focus on calculating corporate tax benefits. I develop a new measure of the tax benefits of debtthat provides information about not just the marginal tax rate but the entire tax benefit function.

John R. Graham

1999-01-01

282

26 CFR 41.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2013 CFR

...CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a)...

2013-04-01

283

26 CFR 53.4944-1 - Initial taxes.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments... Initial taxes. (a) On the private foundation â(1) In general. If a private foundation (as defined in section 509)...

2013-04-01

284

48 CFR 252.229-7005 - Tax exemptions (Spain).  

Code of Federal Regulations, 2010 CFR

...Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its By-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax)....

2009-10-01

285

48 CFR 252.229-7005 - Tax exemptions (Spain).  

Code of Federal Regulations, 2010 CFR

...Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its By-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax)....

2010-10-01

286

26 CFR 53.4965-3 - Prohibited tax shelter transactions.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section...Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. ...section 4965(e), the term prohibited tax shelter transaction meansâ (1)...

2013-04-01

287

Effect of two-layer stratification on the internal structure of a sloping gravity current  

NASA Astrophysics Data System (ADS)

Gravity currents are created by a continuous release of dense fluid along a 6-degree inclined ramp. The surrounding fluid is composed of a two-layer stably stratified environment. Previous experiments involving chemically reacting dye (phenolphthalein) technique and Laser-Induced Fluorescence (LIF) were used to quantify entrainment rate. To further understand the entrainment process and to quantify the effect of the impingement on the internal structure of the gravity current, Particle Image Velocimetry (PIV) measurements are performed. The laser sheet is positioned at mid-span and extends in the streamwise direction. This allows for the measurements to be centered on the impact region between the gravity current and the stratified interface. Both instantaneous velocity and vorticity fields are quantified. Averages are computed over 0.2 seconds. The typical lobes and clefts structure is observed in the upper region of the gravity current. In the boundary layer region, strong regions of negative (clockwise) vorticity are observed. Vertical velocity and vorticity profiles are also computed at two different locations, on either side of the impingement region. The vortical structure of the gravity current is clearly affected by the presence of the stratified interface. The level of restructuring depends on the Richardson number. The Richardson number is based on the gravity current size and velocity, and the initial density difference. At low Ri, vorticity increases following the impingement. The current develops in a similar fashion to the unstratified case. At higher Ri, the vortical structure is significantly affected by the stratification, both in size and strength of eddies.

Samothrakis, Periandros; Cotel, Aline

2003-11-01

288

Measurements of the potential and current structures of auroral-like plasma terminating on neutral gas  

NASA Astrophysics Data System (ADS)

A unique new plasma source1 large enough so that electrons are not in direct contact with any wall enables, for the first time, a laboratory study of the auroral atmospheric boundary. The 3-D potential and current structures of the quiescent (? n/n <5%), magnetized (dia = 30 ? i) plasma terminating on a neutral gas have been measured and compared to theory. A thermally emissive LaB6 cathode biased <400 V ionizes a background helium gas to make a plasma (L<30 m). The plasma ending on the gas has has no net current, however, complicated auroral-like closed-current structures and drifts exist throughout the system. Hot electrons carry field aligned currents which close by ion cross field Pederson currents. Langmuir and emissive probes are used to measure the plasma electric fields and other basic plasma properties. The 3-D nature of the currents is verified by magnetic probes. A strong field-aligned neutral collision dominated double layer (? ? /kTe ˜ 1) terminates the auroral structure where the plasma pressure matches the neutral gas pressure. In this region, electric fields and neutral-collision dominated conductivities allow comparable cross field and field aligned currents, allowing closure of the current systems. The experiment was carried out at the ETPD at UCLA, a large toroidal device (major radius = 5 m, 2 m wide, 3 m tall) with a pulsed (1 Hz) DC plasma discharge (tdisch ˜20ms, Bt ˜250G, and Bv<6G, Rplasma=10cm, ne<1013cm3, Te<10eV, and Ti ˜ Te). Work funded by the Department of Energy and National Science Foundation and performed at the Basic Plasma Science Facility at UCLA.

Cooper, C. M.; Gekelman, W. N.

2011-12-01

289

Vertical structure of the semidiurnal tidal currents at Camarinal Sill, the strait of Gibraltar  

Microsoft Academic Search

The dynamical mode decomposition (DMD) technique is applied to the data of currentmeter and CTD measurements taken during the 1985–1986 Gibraltar Experiment and the 1989 survey so as to clarify features of the vertical structure of the M2 and S2 tidal currents at the Camarinal Sill. It is shown that in conformity with the inference made on the basis of

Miguel BRUNO; Rafael MAÑANES; José Juan ALONSO; Alfredo IZQUIERDO; Luis TEJEDOR; Boris A. KAGAN

2000-01-01

290

Simplified Control Structure for Current Control of Single Phase Rectifiers Using COT-ANN-PWM  

Microsoft Academic Search

This paper describes a single phase switched recti- fier for current control using Model Reference Adaptive Control (MRAC) with a Continually On-Line Trained Artificial Neural Network (COT-ANN). The results obtained with the proposed scheme are similar to the ones obtained in a previous work but using a simpler control structure. Simulations are used to test the validity of the proposed

Julio Viola; Jose Restrepo; Mary Diaz; Jose M. Aller; Ronald G. Harley; T. G. Habetler

2007-01-01

291

Counter-current operation of structured catalytically packed distillation columns: pressure drop, holdup and mixing  

Microsoft Academic Search

Structured packed columns, in which the catalyst particles are enclosed within wire gauze envelopes (“sandwiches”) are promising reactor configurations for reactive distillation and hydroconversions. By allowing preferential channels for the gas and liquid phases, counter-current operation is achieved even for millimeter sized catalyst particles without the problem of flooding. This paper reports the results of a comprehensive experimental study of

J. Ellenberger; R. Krishna

1999-01-01

292

Effect of large ion angular momentum spread and high current on inertial electrostatic confinement potential structures  

Microsoft Academic Search

Prior inertial electrostatic confinement (IEC) studies have assumed that very low angular momentum (zero in the ideal case) is necessary to achieve a potential well structure capable of trapping energetic ions in the center of a spherical device. However, the present study shows that high-current ion beams having large-angular-momentum spread can also form deep potential well traps

Ivon V. Tzonev; John M. DeMora; George H. Miley

1995-01-01

293

Dimensional Structure of the Autism Phenotype: Relations between Early Development and Current Presentation  

ERIC Educational Resources Information Center

The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory…

Kamp-Becker, Inge; Ghahreman, Mardjan; Smidt, Judith; Remschmidt, Helmut

2009-01-01

294

Abyssal hydrography, nephelometry, currents, and benthic boundary layer structure in the Vema channel  

Microsoft Academic Search

New data from closely spaced hydrocasts, thermograd profiles, vertical nephelometer profiles, and direct bottom current observations within the Vema Channel (near 30°13'S) allow an interpretation of the flow regime and the structure of the benthic boundary layer. A sharp gradient in potential temperature, light scattering, concentration of suspended particulates, and excess radon is present in the transition zone between northward

David A. Johnson; Scott E. McDowell; Lawrence G. Sullivan; Pierre E. Biscaye

1976-01-01

295

Current understanding of tropical cyclone structure and intensity changes – a review  

Microsoft Academic Search

Summary Current understanding of tropical cyclone (TC) structure and intensity changes has been reviewed in this article. Recent studies in this area tend to focus on two issues: (1) what factors determine the maximum potential intensity (MPI) that a TC can achieve given the thermodynamic state of the atmosphere and the ocean? and (2) what factors prevent the TCs from

Y. Wang; C.-C. Wu

2004-01-01

296

Current Trends Driving Aircraft and Automotive Systems Architectures and their impacts on CMMI® Organizational Structures  

Microsoft Academic Search

In this work we discuss current trends driving Aircraft and Automotive Systems Architectures and their impacts on CMMI® Organizational Structures. This includes trends as: 1) pos -globalization and regionalization; 2) the formation of knowledge oligopolies; 3) commonality, standardization and even synergy (of components, tools, development process, certification agents, standards); 4) reuse and scalability, 5) synergy of knowledge and tools convergence;

Gilberto da Cunha Trivelato

297

Vertical structure of the tidal currents on the continental shelf of the East China Sea  

NASA Astrophysics Data System (ADS)

The available data on tidal currents spanning periods greater than six months for the continental shelf of the East China Sea (26°30.052'N, 122°35.998'E) were analyzed using several methods. Tidal Current Harmonic Analysis results demonstrated that semi-diurnal tides dominated the current movement. The tidal currents of the principal diurnal and semidiurnal rotated clockwise with depth, with the deflection of the major semi-axes to the right in the upper layer and to the left in the lower layer. The vertical structures of two principal semi-diurnal constituents — M2 and S2 — were similar, which indicates that the tidal currents are mainly barotropic in this area. The main features of the variation of the four principal tidal constituents with depth demonstrate that the currents in this region are influenced by the upper and lower boundary layers. Therefore, the tidal constituents of the shallow water are similar. Different vertical modes were calculated based on the Empirical Orthogonal Function (EOF) analysis of the Eastern and Northern components of the tidal currents, with a variance contribution for the zero-order model of at least 90%. The variance contribution of the baroclinic model is minimal, which further reveals a strong barotropic character for the tidal currents of this region.

Li, Lei; Jiang, Weiwei; Li, Peiliang; Yang, Bo

2012-09-01

298

Auroral Current and Electrodynamics Structure (ACES) Observations of Ionospheric Feedback in the Alfven Resonator  

NASA Technical Reports Server (NTRS)

In 2009, the Auroral Current and Electrodynamics Structure (ACES) High and Low sounding rockets were launched from the Poker Flat Rocket Range (PFRR) in Alaska, with the science objective of gathering in-situ data to quantify current closure in a discrete auroral arc. As ACES High crossed through the return current of an arc (that was monitored using an all sky camera from the ground at Fort Yukon), its instruments recorded clear Alfv nic signatures both poleward and equatorward of the return current region, but not within the main region of the return current itself. These data provide an excellent opportunity to study ionospheric feedback and how it interacts with the Alfv n resonator. We compare the observations with predictions and new results from a model of ionospheric feedback in the ionospheric Alfv n resonator (IAR) and report the significance and impact of these new data for the Magnetosphere-Ionosphere Coupling in the Alfv n Resonator (MICA) rocket mission to launch from PFRR this winter. MICA s primary science objectives specifically focus on better understanding the small-scale structure that the model predicts should exist within the return current region.

Cohen, Ian J.; Lessard, Marc; Lund, Eric J.; Bounds, Scott R.; Kletzing, Craig; Kaeppler, Stephen R.; Sigsbee, Kristine M.; Streltsov, Anatoly V.; Labelle, James W.; Dombrowski, Micah P.; Pfaff, Robert F.; Rowland, Doug; Jones, Sarah; Anderson, Brian Jay; Heinselman, Craig J.; Gjerloev, Jesper W.; Dudok de Wit, Thierry

2011-01-01

299

Auroral Current and Electrodynamics Structure (ACES) observations of ionospheric feedback in the Alfvén resonator  

NASA Astrophysics Data System (ADS)

In 2009, the Auroral Current and Electrodynamics Structure (ACES) High and Low sounding rockets were launched from the Poker Flat Rocket Range (PFRR) in Alaska, with the science objective of gathering in-situ data to quantify current closure in a discrete auroral arc. As ACES High crossed through the return current of an arc (that was monitored using an allsky camera from the ground at Fort Yukon), its instruments recorded clear Alfvénic signatures both poleward and equatorward of the return current region, but not within the main region of the return current itself. These data provide an excellent opportunity to study ionospheric feedback and how it interacts with the Alfvén resonator. We compare the observations with predictions and new results from a model of ionospheric feedback in the ionospheric Alfvén resonator (IAR) and report the significance and impact of these new data for the Magnetosphere-Ionosphere Coupling in the Alfvén Resonator (MICA) rocket mission to launch from PFRR this winter. MICA's primary science objectives specifically focus on better understanding the small-scale structure that the model predicts should exist within the return current region.

Cohen, I. J.; Lessard, M.; Lund, E. J.; Bounds, S. R.; Kletzing, C.; Kaeppler, S. R.; Sigsbee, K. M.; Streltsov, A. V.; Labelle, J. W.; Dombrowski, M. P.; Pfaff, R. F.; Rowland, D.; Jones, S.; Anderson, B. J.; Heinselman, C. J.; Gjerloev, J. W.; Dudok de Wit, T.

2011-12-01

300

Measurement of Aviation-Related Tax Revenue in Kansas.  

National Technical Information Service (NTIS)

The objectives of this study were to identify the aviation-related taxes, measure the revenue generated, and analyze the trend in recent years in aviation-related tax rates and tax rates and tax revenue. Aviation-related taxes are defined as taxes paid to...

M. W. Babcock

1998-01-01

301

Tax Competition and Information Sharing in Europe: A Signaling Game  

Microsoft Academic Search

This paper provides a challenging view to the tax harmonization issue. The literature often proposes tax harmonization to avoid free-riding behaviors in free-trade areas, and more particularly in monetary unions. Countries may decrease their tax rates in order to develop tax competitive advantage and attract capital. Without tax harmonization, tax autonomy may lead to a “race to the bottom.” The

Thierry Warin; André Fourçans

2006-01-01

302

Behavioral dynamics of tax compliance under an information services initiative  

Microsoft Academic Search

Tax authorities utilize the audit process, imposing penalties on tax evaders, as their primary means of enforcement. In recent years, a “service” paradigm, whereby tax authorities provide information about correct tax reporting to taxpayers, has shown the potential to further “encourage” correct tax reporting. This research utilizes laboratory experiments to investigate the behavioral dynamics pertaining to information acquisition and tax

Michael McKee; Caleb Siladke; Christian A. Vossler

2011-01-01

303

26 CFR 53.4945-1 - Taxes on taxable expenditures.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes â(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

2013-04-01

304

Direct imaging of current-induced domain wall motion in CoFeB structures  

NASA Astrophysics Data System (ADS)

By direct x-ray photoemission electron microscopy imaging, we probe current-induced domain wall motion in 20 nm thick CoFeB wires. We observe transverse walls for all wire widths up to 1500 nm as a consequence of the small saturation magnetization of the material. High critical current densities above 1×1012 A/m2 for wall displacement due to the spin transfer torque effect are found. The critical current densities jc increase further with decreasing wire width indicating that jc is governed by extrinsic pinning due to edge defects. In addition to wall displacements, we observe wall transformations to energetically favorable wall types due to heating. Owing to the high Curie temperature though, the sample temperature stays below the Curie temperature even for the highest current densities where structural damage sets in.

Heyne, L.; Kläui, M.; Backes, D.; Möhrke, P.; Moore, T. A.; Kimling, J. G.; Boulle, O.; Rüdiger, U.; Heyderman, L. J.; Rodríguez, A. Fraile; Nolting, F.; Kirsch, K.; Mattheis, R.

2008-04-01

305

Study of eddy-current effects in the structure of the Westinghouse LCT coil  

SciTech Connect

This coil, designated WH, has a mechanical structure composed of a stack of aluminum plate segments held together with stainless throughbolts. When the magnetic flux through the coil is changed, voltage is induced in the structure, and to avoid excessive currents the design provided low-voltage insulation between plate segments. However, during construction it appeared that this anodizing layer may have been breached extensively. Electrical tests on delivery confirmed this, and supplemental instrumentation was added to the structure before the coil was installed in the test facility. The shorting raised concerns about increased refrigeration load, local overheating, and a change in dump characteristics. After installation, current ramps to 5 A showed magnetic diffusion time constants of 1.5 s at room temperature and 3.0 s at 20 K, an order of magnitude larger than for the other LCT coils. These latter coils have structural cases of stainless steel, which has an electrical resistivity 17 times that of the 2219-T87 aluminum used in the WH coil. In tests at operating currents, temporal values of voltage, current, temperature, and energy distribution during ramp and dump agree with those values calculated on the basis that the aluminum structure is solid, and are quite different from values calculated without considering shorting. On dump, the coil is partially self-protecting, but 23% of the initial stored energy is deposited in the structure at cryogenic temperature. The various effects of the shorting are apparently tolerable for testing in the International Fusion Superconducting Magnet Test Facility (IFSMTF).

Luton, J.N.; Shen, S.S.; McManamy, T.J.; Wilson, C.T.; Ellis, J.F.; Dresner, L.; Wintenberg, R.E.

1986-01-01

306

Impact of the proposed energy tax on nuclear electric generating technologies  

SciTech Connect

The President`s new economic initiatives include an energy tax that will affect the costs of power from most electric generating technologies. The tax on nuclear power could be applied in a number of different ways at several different points in the fuel cycle. These different approaches could have different effects on the generation costs and benefits of advanced reactors. The Office of Nuclear Energy has developed models for assessing the costs and benefits of advanced reactor cycles which must be updated to take into account the impacts of the proposed tax. This report has been prepared to assess the spectrum of impacts of the energy tax on nuclear power and can be used in updating the Office`s economic models. This study was conducted in the following steps. First, the most authoritative statement of the proposed tax available at this time was obtained. Then the impacts of the proposed tax on the costs of nuclear and fossil fueled generation were compared. Finally several other possible approaches to taxing nuclear energy were evaluated. The cost impact on several advanced nuclear technologies and a current light water technology were computed. Finally, the rationale for the energy tax as applied to various electric generating methods was examined.

Edmunds, T.A.; Lamont, A.D.; Pasternak, A.D.; Rousseau, W.F.; Walter, C.E.

1993-05-01

307

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.  

ERIC Educational Resources Information Center

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Internal Revenue Service (Dept. of Treasury), Washington, DC.

308

GIF: A Web-based System for Tax Management and Fiscal Intelligence in Municipal Tax Administration  

Microsoft Academic Search

This paper presents a system for tax management and fiscal intelligence, called GIF. The GIF system includes the modules NFSe (e-ST: electronic Services Tax) and DMSe (e-STI: electronic Services Tax Information), which consists of web applications oriented to the interaction of independent contractors with the municipal tax administration in order to release them from further fiscal obligations. The web applications

Francisco Assis M. Nascimento; Fernando Lehnen; Morecy V. Moré; Salomão A. Leizer

2009-01-01

309

Impact of Earned Income Tax Credit: A Simulation of Tax Year 1976.  

National Technical Information Service (NTIS)

According to this simulation analysis of the 1976 tax year, families residing in the South would receive over 43 percent of benefits from the earned income tax credit, a refundable tax credit enacted into law as part of the Tax Reduction Act of 1975. It w...

T. A. Carlin

1976-01-01

310

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

ERIC Educational Resources Information Center

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

Yaniv, Gideon

2009-01-01

311

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945.  

National Technical Information Service (NTIS)

Income tax rates have been at the center of recent policy debates over taxes. Some policymakers have argued that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. For e...

T. L. Hungerford

2012-01-01

312

76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-07-18

313

Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do  

ERIC Educational Resources Information Center

This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

Flowerdew, John; Wan, Alina

2006-01-01

314

26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.  

Code of Federal Regulations, 2013 CFR

...tax-exempt party to a prohibited tax shelter transaction. 53.4965-4 Section...tax-exempt party to a prohibited tax shelter transaction. (a) In general...tax-exempt entity is a party to a prohibited tax shelter transaction if the entityâ (1)...

2013-04-01

315

The Value Added Tax and Small Business.  

National Technical Information Service (NTIS)

This research brings together information on the impact of the value added tax by (1) researching the catalog of literature; (2) analyzing the implications of a value added tax on small business; (3) investigating empirically and indepth the hypothesis th...

C. F. Palmer

1982-01-01

316

Economic Impacts of Current-Use Assessment of Rural Land in the East Texas Pineywoods Region.  

National Technical Information Service (NTIS)

Texas established a program of current-use property tax assessment in 1966 when voters approved a constitutional amendment providing that selected agricultural land could be taxed on this basis. In 1978 the program was expanded to include certain timberla...

C. A. Hickman K. D. Crowther

1991-01-01

317

Individual Income Tax Returns, 2007. Publication 1304 (Rev. 07-2009).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2009-01-01

318

Individual Income Tax Returns, 2008. Publication 1304 (Rev. 07-2010).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2008-01-01

319

Critical current measurement of HTS tape relating with cable structure for a DC power cable  

NASA Astrophysics Data System (ADS)

In the 200 m high temperature superconducting (HTS) cable test facility at Chubu University, a coaxial power cable is used and composed of two BSCCO (Bi-2223) superconducting layers. The tapes are wound closely to reduce effects on the critical current of BSCCO at self-field. Accordingly, each superconducting layer has a different number of BSCCO tapes. Previously, we have investigated dependence of the critical current (Ic) on the gap in order to optimize the HTS DC cable design. We have been studying the effect on the performance of HTS tapes for the superconducting DC power cables by critical current measurements. In the present experiments several HTS tapes are used and set as a similar structure in the cable with a two-layer structure. The critical current of HTS tapes are measured against the gap between the tapes in the same layer. The experiments show the improvement of the critical current by optimizing the tape arrangements due to magnetic field interaction between the tapes. We will present the experimental results and discuss the design of the HTS DC cable.

Sun, Jian; Watanabe, Hirofumi; Hamabe, Makoto; Kawahara, Toshio; Yamaguchi, Satarou

2014-05-01

320

Laminate structure detectors for low dark current with photoconductors in digital X-ray imaging  

NASA Astrophysics Data System (ADS)

The Particle-In-Binder method is one of the excellent processes for a direct conversion X-ray detector. Although detectors coated by the particle-in-binder method provide high sensitivity in X-ray exposure, the dark current is quite high in medical devices. To decrease the dark current and improve the efficiency of detectors, we investigated the potential for a flat-panel X-ray detector with a laminate structure including a plurality of metal halide films. The dark current decreased by laminating the hexagonal lattice, matching the metal halide photoconductive layers and adjusting the Fermi level so it had a different band gap. Film samples of PbO on PbI 2 and BiI 3 on HgI 2, 3 cm×3 cm in area, were deposited by the particle-in-binder process onto glass substrates with conductive coatings, and indium-tin oxide (ITO) was deposited onto laminate layers as a top electrode by using the sputtering process. They were characterized by scanning electron microscopy (SEM) and X-ray diffraction (XRD) to observe structural and morphological properties. To also investigate electrical characteristics, dark current, and sensitivity to X-ray exposure in the energy range of chest radiography, diagnosis and signal lag were measured at the range of operating voltage. As a result, although the sensitivity of the film decreased, the efficiency of the film improved due to a decrease in dark current. It is proposed that a laminate structure of photoconductors to reduce dark current in flat-panel detector for image quality in digital radiography can be used.

Oh, Kyungmin; Yun, Min-Seok; Cho, Sung-ho; Kim, Min-woo; Kim, Yun-seok; Kim, Young-bin; Sin, Jung-Uk; Nam, Sanghee

2009-08-01

321

Current and Historical Drivers of Landscape Genetic Structure Differ in Core and Peripheral Salamander Populations  

PubMed Central

With predicted decreases in genetic diversity and greater genetic differentiation at range peripheries relative to their cores, it can be difficult to distinguish between the roles of current disturbance versus historic processes in shaping contemporary genetic patterns. To address this problem, we test for differences in historic demography and landscape genetic structure of coastal giant salamanders (Dicamptodon tenebrosus) in two core regions (Washington State, United States) versus the species' northern peripheral region (British Columbia, Canada) where the species is listed as threatened. Coalescent-based demographic simulations were consistent with a pattern of post-glacial range expansion, with both ancestral and current estimates of effective population size being much larger within the core region relative to the periphery. However, contrary to predictions of recent human-induced population decline in the less genetically diverse peripheral region, there was no genetic signature of population size change. Effects of current demographic processes on genetic structure were evident using a resistance-based landscape genetics approach. Among core populations, genetic structure was best explained by length of the growing season and isolation by resistance (i.e. a ‘flat’ landscape), but at the periphery, topography (slope and elevation) had the greatest influence on genetic structure. Although reduced genetic variation at the range periphery of D. tenebrosus appears to be largely the result of biogeographical history rather than recent impacts, our analyses suggest that inherent landscape features act to alter dispersal pathways uniquely in different parts of the species' geographic range, with implications for habitat management.

Dudaniec, Rachael Y.; Spear, Stephen F.; Richardson, John S.; Storfer, Andrew

2012-01-01

322

Reforming Tax Expenditure Programs in Poland  

Microsoft Academic Search

October 2000Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated?making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.Poland has recently begun reforming its tax program. In December 1999

Carlos B. Cavalcanti; Zhicheng Li

1999-01-01

323

Current and Future Research in Active Control of Lightweight, Flexible Structures Using the X-56 Aircraft  

NASA Technical Reports Server (NTRS)

The X-56 Multi-Utility Technology Testbed aircraft system is a versatile experimental research flight platform. The system was primarily designed to investigate active control of lightweight flexible structures, but is reconfigurable and capable of hosting a wide breadth of research. Current research includes flight experimentation of a Lockheed Martin designed active control flutter suppression system. Future research plans continue experimentation with alternative control systems, explore the use of novel sensor systems, and experiments with the use of novel control effectors. This paper describes the aircraft system, current research efforts designed around the system, and future planned research efforts that will be hosted on the aircraft system.

Ryan, John J.; Bosworth, John T.; Burken, John J.; Suh, Peter M.

2014-01-01

324

Feasibility of self-structured current accessed bubble devices in spacecraft recording systems  

NASA Technical Reports Server (NTRS)

The self-structured, current aperture approach to magnetic bubble memory is described. Key results include: (1) demonstration that self-structured bubbles (a lattice of strongly interacting bubbles) will slip by one another in a storage loop at spacings of 2.5 bubble diameters, (2) the ability of self-structured bubbles to move past international fabrication defects (missing apertures) in the propagation conductors (defeat tolerance), and (3) moving bubbles at mobility limited speeds. Milled barriers in the epitaxial garnet are discussed for containment of the bubble lattice. Experimental work on input/output tracks, storage loops, gates, generators, and magneto-resistive detectors for a prototype device are discussed. Potential final device architectures are described with modeling of power consumption, data rates, and access times. Appendices compare the self-structured bubble memory from the device and system perspectives with other non-volatile memory technologies.

Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Lo, D. S.; Amundsen, D. L.; Stein, G. A.

1985-01-01

325

Economic Costs of Complying with State Highway Use Taxes in the Motor Carrier Industry.  

National Technical Information Service (NTIS)

Motor carriers are subject to many types of state highway use taxes, e.g., vehicle registration, fuel, third structure (mostly weight-distance) and operating authority. This manifests itself in the dealing with multiple state agencies all requiring compli...

J. Ward W. B. Allen

1991-01-01

326

Estimates of Effective Corporate Income Tax Rates.  

National Technical Information Service (NTIS)

The report provides a comparison of effective corporate income tax rates. Effective tax rates have been prepared by simulating the law as it existed prior to the Tax Reform Act of 1986 (TRA), after enactment of the TRA, and after enactment of the Omnibus ...

1989-01-01

327

Company Tax Reform in the European Union  

Microsoft Academic Search

The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment. This paper argues that while the Commission's blueprints for company tax reform may reduce existing problems of transfer pricing, they will also create new distortions as long as existing tax rate

Peter Birch Sørensen

2004-01-01

328

Tax credit for tight-sands gas  

Microsoft Academic Search

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose

Schugart

1985-01-01

329

Value Added Taxes, Chain Effects and Informality  

Microsoft Academic Search

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes

Aureo de Paula; Jose A. Scheinkman

2009-01-01

330

Layer Framework of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the subsystems of the tax management information system. Then we establish the layer framework of tax management information system, including page framework, application framework and data framework. The tax management information system can improve the taxation service, reduce the taxation cost, and provide reliable reference for macro-economic decisions.

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

331

The Inclomplete Global Market for Tax Information  

Microsoft Academic Search

The United States funds itself facing a growing disparity between the tax information it collects domestically and the tax information it is able to acquire from abroad. At the same time, globalization and technology have made it easier for taxpayers to ignore national borders and have therefore made the ability to acquire useful extraterritorial tax information more important than ever.

Steven A Dean

2008-01-01

332

Revenge, Tax Informing, and the Optimal Bounty  

Microsoft Academic Search

A common belief is that the IRS pays tax informants 10% of whatever their tips produce in revenue. Actually, the bounty rate is even lower, averaging, in recent years, less than 2% of the amount of taxes and fines recovered. Why is it that the IRS is so tightfisted in rewarding informants who help recover taxes that otherwise would not

Gideon Yaniv

2001-01-01

333

The Hope & Lifetime Learning Education Tax Credits.  

ERIC Educational Resources Information Center

This pamphlet describes the Hope and Lifetime Learning Education Tax Credits program for students in college or vocational school. It briefly explains what a tax credit is; who is eligible to claim the credit; the difference between Hope credits and other education tax credits; what costs qualify for the credit; what the inflation-adjusted credit…

Department of Education, Washington, DC. Student Financial Assistance.

334

Federal Policy Options for Property Tax Relief.  

National Technical Information Service (NTIS)

Four policy alternatives could be used by the Federal Government for State and local property tax relief. Such relief has been sought to reduce the regressivity of the property tax, shield low - income households from large tax liabilities, enable the eld...

1977-01-01

335

Corporate Tax Avoidance and Firm Value  

Microsoft Academic Search

How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax avoidance on firm value should vary systematically with the strength of firm governance institutions. The empirical results indicate that the average effect

Mihir A. Desai; Dhammika Dharmapala

2005-01-01

336

Estimating Labor Supply Responses Using Tax Reforms  

Microsoft Academic Search

The 1980s tax reforms and the changing dispersion of wages offer one of the best opportunities yet to estimate labor supply effects. Nevertheless, changing sample composition, aggregate shocks, the changing composition of the tax paying population, and discontinuities in the tax system create serious identification and estimation problems. The authors develop grouping estimators that address these issues. Their results reveal

Richard Blundell; Alan Duncan; Costas Meghir

1998-01-01

337

Tax reform in Australia and New Zealand  

Microsoft Academic Search

During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This

P D Groenewegen

1988-01-01

338

Countercyclical taxes in a monopolistically competitive environment  

Microsoft Academic Search

In the context of a neoclassical growth model with monopolistic competition, this paper studies the stabilizing effects of countercyclical tax policy when the income tax rate has an additional role of financing government budget deficits. Consistent with the conventional wisdom, countercyclical taxes generally reduce aggregate volatility, unless the fiscal response to debt accumulation is weak. The presence of monopoly power

Ioana R. Moldovan

2010-01-01

339

Estimation of the ring current structure through data assimilation of global ENA data into a ring current model  

Microsoft Academic Search

We present a method to estimate distributions of ring current ions and electric potential in the inner magnetosphere by assimilating the series of the ENA data obtained by the HENA imager on board of IMAGE into a kinetic ring current model (CRCM) by Fok et al. (2001). The assimilation is performed by using the partice filter. We assume the magnetospheric

S. Nakano; G. Ueno; Y. Ebihara; M. Fok; S. Ohtani; P. C. Brandt; D. G. Mitchell; K. Keika; T. Higuchi

2006-01-01

340

Effect of electrochemical etching current on prepared perforated silicon structures for neutron detectors  

NASA Astrophysics Data System (ADS)

Neutron detector based on perforated silicon structures backfilled with neutron converting materials could be operated at a low voltage and improves the detection efficiency of thermal neutron. It is found that the intrinsic detection efficiency of thermal neutron is affected by a lot of factors such as the geometry, size, and depth of the perforation and so on. In this study, the perforated silicon was prepared by electrochemical etching. Effect of etching current on geometry, size, and depth of the perforated silicon structures for neutron detectors was also reported.

Fan, Xiao-Qiang; Jiang, Yong; Zhan, Chang-Yong; Zou, Yu; Wu, Jian-Chun; Huang, Ning-Kang

2013-03-01

341

Eddy Current Testing and Sizing of Deep Cracks in a Thick Structure  

NASA Astrophysics Data System (ADS)

Due to the skin effect of eddy current testing, target of ECT restricts to thin structure such as steam generator tubes with 1.27mm thickness. Detecting and sizing of a deep crack in a thick structure remains a problem. In this paper, an ECT probe is presented to solve this problem with the help of numerical analysis. The parameters such as frequency, coil size etc. are discussed. The inverse problem of crack sizing is solved by applying a fast simulator of ECT based on an edge based finite element method and steepest descent method, and reconstructed results of 5, 10 and 15mm depth cracks from experimental signals are shown.

Huang, H.; Endo, H.; Uchimoto, T.; Takagi, T.; Nishimizu, A.; Koike, M.; Matsui, T.

2004-02-01

342

Intra-tidal variability of the vertical current structure in the western Dutch Wadden Sea  

NASA Astrophysics Data System (ADS)

Long-term velocity measurements are presented which were collected during three different seasons at one single location in an estuarine basin of the western Dutch Wadden Sea. These data are used to investigate the processes that determine the variability of the vertical current structure in the western Dutch Wadden Sea, in combination with simplified model runs using the one-dimensional water column model GETM (http://www.getm.eu/). Jay and Musiak [1996] were the first to suggest that intra-tidal variations in the vertical current might be important in determining the residual circulation patterns. More research [e.g. Stacey et al., 2001; Burchard and Hetland, 2010] has supported this hypothesis. Recently, lateral processes have been shown to influence the vertical current structure of alongstream velocity and hence the residual circulation [e.g. Lerczak and Geyer, 2004; Burchard and Schuttelaars, 2012]. Therefore to better understand the tidal dynamics in the western Dutch Wadden Sea, it is crucial to understand the processes that determine the vertical current structure. The two main findings of this study are that the complex bathymetry at the study site seems to produce an intra-tidal asymmetry in near-bed velocities and secondly that cross-stream processes strongly modify the current structure during late flood. Near-bed velocity and the bed roughness are greater during ebb than during flood. The GETM simulations suggest that vertical mixing during ebb is sufficient to destroy vertical stratification generated by classical tidal straining. The cross-stream current during late flood generate vertical stratification and drive an early reversal of the flood current near the surface. Therefore, it is hypothesized that this processes might increase the residual estuarine circulation at the study site. References - Burchard, H., Hetland, R.D. (2010), Quantifying the contributions of tidal straining and gravitational circulation to residual circulation in periodically stratified tidal estuaries, Journal of Physical Oceanography, 40(6), 1243-1262 - Burchard, H., Schuttelaars, H.M. (2012), Analysis of tidal straining as driver for estuarine circulation in well-mixed estuaries, Journal of Physical Oceanography, 42(2), 261-271 - Jay, D.A., Musiak, J.D. (1996), Internal tidal asymmetry in channel flows' origins and consequences, Coastal and Estuarine Studies, 50, 211-249 - Stacey, M.T., Burau J.R., Monismith, S.G. (2001), Creation of residual flows in a partially stratified estuary, Journal of Physical Oceanography, 34, 1410-1428

de Vries, Jurre; Ridderinkhof, Herman; van Aken, Hendrik

2014-05-01

343

Eddy current measurement system evaluation for corrosion depth determination on cast aluminum aircraft structure  

NASA Astrophysics Data System (ADS)

An eddy current (EC) technique was developed to determine the corrosion depth on a bare flange face of a cast aluminum A356-T6 aircraft engine structure. The EC response and the corrosion depths determined through metallurgical cross sections were used to develop an empirical relation between EC response and depth. The EC technique and depth determination are used to inspect the engine structures during overhaul to determine if they are fit for continued service. An accurate and reliable Non-Destructive Inspection is required to ensure that structures returned to service are safe for continued operation. NDE system reliability demonstrations of the eddy current technique are traditionally reported in terms of Probability of Detection (POD) data using MIL-HDBK-1823A. However, the calculation of POD data is based on a simple linear predictive model that is valid only if certain criteria are met. These are: 1) NDE system response is measurable (i.e. continuous data), 2) Flaw size is known and measurable (i.e. continuous data), 3) relationship between the NDE system response and flaw size is linear (or linear on a log scale), 4) variation in measured responseresponse around a predicted response for a given flaw size is normally distributed, 5) the variation around the predicted response is constant (i.e. variation does not change with flaw size), and 6) inherent variability in the NDE system is known and fully understood. In this work, a Measurement System Evaluation (MSE) of the Eddy Current System was used to address some of these concerns. This work was completed on two aircraft structures having varying corrosion depths. The data were acquired in a random manner at fifty regions of interests (ROIs). Three operators participated in this study, and each operator measured Eddy Current response three times in each ROI. In total, there were four hundred and fifty data points collected. Following this, the two structures were sectioned for measuring corrosion depth. The obtained EC response and depth data were used for quantifying the EC System inherent variability by determining Analysis Of Variance (ANOVA), Gage R&R, control charts, Gage run charts, and regression curve. Initial results from this study show that the Eddy Current System is capable for determining corrosion depths on the structures as well as for discriminating good parts from bad.

Singh, Surendra; Greving, Dan; Kinney, Andy; Vensel, Fred; Ohm, Jim; Peeler, Mike

2013-01-01

344

HTS SQUID system with Joule-Thomson cryocooler for eddy current nondestructive evaluation of aircraft structures  

Microsoft Academic Search

For the detection of deep-lying flaws in aircraft structures, an eddy current system in conjunction with a planar SQUID gradiometer is being developed. The need for a mobile system imposes additional requirements on cooling regarding mobility, operation independent of spatial orientation, and handling. We present results on the operation of HTS SQUIDs with the commercial Joule-Thomson-cryocooler KC 100 (“cryotiger”) by

R. Hohmann; H.-J. Krause; H. Soltner; H. Zhang; C. A. Copetti; H. Bousack; A. I. Braginski; M. I. Faley

1997-01-01

345

Surface current and vertical thermal structure on the continental slope in Tosa Bay  

Microsoft Academic Search

In order to specify a vertical thermal structure related to surface current variation on the continental slope in Tosa Bay,\\u000a Japan, we analyzed monthly regular hydrographic measurements in the years 1991–2004. Subsurface temperature below 200 m on\\u000a the slope was found to vary synchronously with the vertical displacement of the main thermocline around 200 m. It is shown\\u000a that the

Hiroshi Kuroda; Manabu Shimizu; Yuuichi Hirota; Daisuke Ambe; Hideki Akiyama

2008-01-01

346

Electron beam induced current investigation of planar photodiode structures on InSb crystals  

Microsoft Academic Search

Multielement planar photodiode structures produced on InSb crystals using Be+ ion implantation to form a p\\u000a +-n junction and anodic oxidation to protect the surface are studied in the Electron Beam Induced Current (EBIC) mode. It is\\u000a found that the initial crystal doping level affects the EBIC distribution across the crystal surface outside the planar boundaries\\u000a of the p\\u000a +-n

V. P. Astakhov; M. V. Astakhov; V. V. Karpov; E. B. Yakimov

2007-01-01

347

Formation of nonquasineutral vortex plasma structures with a zero net current  

NASA Astrophysics Data System (ADS)

A nonquasineutral vortex structure with a zero net current is described that arises as a result of electron drift in crossed magnetic and electric fields, the latter being produced by charge separation on a spatial scale of about the magnetic Debye radius r B = |B|/(4?en e ). In such a structure with a radius of r ˜ r B , the magnetic field is maintained by a drift current on the order of the electron Alfvén current J Ae = m e c 3/(2e) and can become as strong as B ? m e c 2/(er). Estimates show that, in a plasma with a density of n e = 1021-1023 cm-3 and with nonzero electron vorticity driven by high-power laser radiation on a time scale on the order of ? pe -1 , magnetic fields with a strength of B ˜ 108-109 G are generated on micron and submicron scales. The system with closed current that is considered in the present paper can also serve as a model of hot spots in the channel of a Z-pinch.

Gordeev, A. V.

2006-11-01

348

V-shaped Potential Structure Formation due to Current-driven Electrostatic Ion-cyclotron Instability  

NASA Astrophysics Data System (ADS)

Formation of dc potential structure in a magnetized plasma due to electrostatic current-driven ion-cyclotron instabilities has been investigated by means of a self-consistent open boundary two-and-a-half dimensional electrostatic particle in cell simulation model. It is found that a V-shaped potential structure is created due to current-driven electrostatic ion cyclotron instability for a bell-shaped electron stream along the magnetic field lines. Potential difference along the magnetic field lines increases as ion cyclotron waves grow due to the instability. The potential difference along the magnetic field lines may be created by the anomalous resistivity caused by the ion-cyclotron instability, while the potential difference across the magnetic field lines may be generated by the ion transport from the high-current region to the low-current region. The attained potential difference along the magnetic field lines increases with an increase in the length of the simulation system. This result suggests that one can get several kV potential differences for several thousand kilometers anomalous resistivity region, which is consistent with the auroral electron acceleration.

Ishiguro, Seiji; Sato, Tetsuya

2000-10-01

349

NUMERICAL EXPERIMENTS ON FINE STRUCTURE WITHIN RECONNECTING CURRENT SHEETS IN SOLAR FLARES  

SciTech Connect

We perform resistive magnetohydrodynamic simulations to study the internal structure of current sheets that form during solar eruptions. The simulations start with a vertical current sheet in mechanical and thermal equilibrium that separates two regions of the magnetic field with opposite polarity which are line-tied at the lower boundary representing the photosphere. Reconnection commences gradually due to an initially imposed perturbation, but becomes faster when plasmoids form and produce small-scale structures inside the current sheet. These structures include magnetic islands or plasma blobs flowing in both directions along the sheet, and X-points between pairs of adjacent islands. Among these X-points, a principal one exists at which the reconnection rate reaches maximum. A fluid stagnation point (S-point) in the sheet appeared where the reconnection outflow bifurcates. The S-point and the principal X-point (PX-point) are not co-located in space though they are very close to one another. Their relative positions alternate as reconnection progresses and determine the direction of motion of individual magnetic islands. Newly formed islands move upward if the S-point is located above the PX-point, and downward if the S-point is below the PX-point. Merging of magnetic islands was observed occasionally between islands moving in the same direction. Reconnected plasma flow was observed to move faster than blobs nearby.

Shen Chengcai; Lin Jun [Yunnan Astronomical Observatory, Chinese Academy of Sciences, P.O. Box 110, Kunming, Yunnan 650011 (China); Murphy, Nicholas A. [Harvard-Smithsonian Center for Astrophysics, 60 Garden Street, Cambridge, MA 02138 (United States)

2011-08-10

350

Structural Relaxation of Water-in-Oil Emulsion under Direct Current Electric Field  

NASA Astrophysics Data System (ADS)

In this study, electrorheology of water-in-oil emulsion is explored in the presence of direct current (DC) electric fields. DC electrorheological (ER) experiments in dynamic mode are performed to study the structural evolution of emulsions from a random configuration to organized microstructures. Critical electric field (CEF), i.e. value of field at which the emulsion structure breakdown occurs, is measured. In this work, all the ER experiments are completed at electric field strength below CEF. Since ER emulsion behavior is controlled by electrical and hydrodynamic forces, structural relaxation of emulsions as a function of electric field strength, dynamic frequency and continuous phase viscosity is investigated. Time evolution of viscosity and electrical current are measured to reflect characteristics of the system microstructure. Also, hysteresis is measured at low electric fields to study the rheological properties restoration after the field has been turned off. The results on the relaxation process show that the electric field induces increase in viscosity as well as electrical current.

Moradi, Mehrnoosh; Alvarado, Vladimir

2010-11-01

351

Thermal efficiency and taxes: the residential energy conservation tax credit  

Microsoft Academic Search

National concern over the growing American dependence on foreign oil has sparked interest in efforts to increase residential energy conservation through government incentives. Many officials, including, most recently, President Carter in his energy address, have considered utilizing tax credits because they are viewed as a popular and effective means of stimulating private conservation decisions. It is argued that a residential

Hyatt

1977-01-01

352

What is known about tobacco industry efforts to influence tobacco tax? A systematic review of empirical studies  

PubMed Central

Objective To systematically review studies of tobacco industry efforts to influence tax policies. Data sources We conducted searches between 1st October 2009 and 31st March 2010 on 14 databases/websites, in relevant bibliographies and via experts. Study selection We included studies if they: focused on industry efforts to influence tobacco tax policies; drew on empirical evidence; were in English; concerned the period 1985–2010. 36 studies met these criteria. Data extraction Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Data synthesis We assessed evidence thematically to identify distinct tobacco industry aims, arguments and tactics. 34 studies examined industry efforts to influence tax levels. They suggest industry works hard to prevent significant increases and particularly dislikes taxes ‘earmarked’ for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing ‘front groups’; securing credible allies, direct lobbying; and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. Conclusions The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence: tax structures; excise policies beyond the US; recent policies.

Smith, K.E.; Savell, E.; Gilmore, A.B.

2013-01-01

353

On the concentration structure of high-concentration constant-volume fluid mud gravity currents  

NASA Astrophysics Data System (ADS)

An exhaustive laboratory experimental campaign was undertaken in order to elucidate the concentration structure of two-dimensional constant-volume non-Newtonian fluid mud gravity currents. Two sets of experiments were conducted in a lock-exchange tank. The first set of experiments involved measuring the vertical concentration profiles using a siphoning technique; the second set involved auxiliary visual observations. The first set of experiments consisted of 32 experimental runs for four different experimental conditions, with an array of siphoned samples being withdrawn throughout the head and body of the gravity current. From these samples, vertical concentration profiles occurring in constant-volume fluid mud gravity currents were classified and the underlying physical processes that led to the occurrence of observed profiles were discussed. Furthermore, the functional form of the vertical concentration profiles within the head of relatively low-initial-concentration gravity currents was proposed. The relatively high-initial-concentration gravity currents revealed the presence of a lutocline in the current head and body, the presence of which was observed for constant-flux release gravity currents. To our knowledge, this is the first measurement of a lutocline in constant-volume gravity currents. Abrupt transitions, a phenomenon in which the bulk of the suspended sediment in the propagating gravity current drops out, were observed through the concentration profiles and through 15 auxiliary visual experimental runs. It was found that abrupt transitions were caused by the presence of a lutocline. The entrainment of ambient water resulting in the dilution of the gravity current at different concentration contours has been quantified. In a previous work by the authors of this study, it was shown that the initial reduced gravity is directly proportional to the growth rate of the visual area of the two-dimensional current. The analysis of our experimental observations presented in this study, however, showed the initial reduced gravity to be inversely proportional to the growth rate of the area enclosed by concentration contours with higher values than that of the visual area. These seemingly opposing conclusions are rationalized and the considerable practical impacts are discussed.

Jacobson, M. R.; Testik, F. Y.

2013-01-01

354

The impact of voting on tax payments  

PubMed Central

This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments.

Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

2010-01-01

355

A general centroid determination methodology, with application to multilayer dielectric structures and thermally stimulated current measurements  

SciTech Connect

A general methodology is developed to experimentally characterize the spatial distribution of occupied traps in dielectric films on a semiconductor. The effects of parasitics such as leakage, charge transport through more than one interface, and interface trap charge are quantitatively addressed. Charge transport with contributions from multiple charge species is rigorously treated. The methodology is independent of the charge transport mechanism(s), and is directly applicable to multilayer dielectric structures. The centroid capacitance, rather than the centroid itself, is introduced as the fundamental quantity that permits the generic analysis of multilayer structures. In particular, the form of many equations describing stacked dielectric structures becomes independent of the number of layers comprising the stack if they are expressed in terms of the centroid capacitance and/or the flatband voltage. The experimental methodology is illustrated with an application using thermally stimulated current (TSC) measurements. The centroid of changes (via thermal emission) in the amount of trapped charge was determined for two different samples of a triple-layer dielectric structure. A direct consequence of the TSC analyses is the rigorous proof that changes in interface trap charge can contribute, though typically not significantly, to thermally stimulated current.

Miller, S.L.; Fleetwood, D.M.; McWhorter, P.J.; Reber, R.A. Jr.; Murray, J.R. (Sandia National Laboratories, Albuquerque, New Mexico 87185 (United States))

1993-10-15

356

Structuring metallic coatings to reduce eddy currents and thermal noise in super insulation  

NASA Astrophysics Data System (ADS)

The performance of multi-layered super insulation in cryogenic systems is highly dependent on the radiative properties of reflector foil surfaces. Aluminum coated polyester foils are utilized for their high reflectivity in the infrared spectrum. This coating is an electrical conductor and in applications with variable magnetic fields, eddy currents are induced in the coating. These eddy currents can have two effects. In high energy applications like for example superconducting fault current limiters, heat is dissipated in the super insulation, degrading its performance and potentially even damaging the super insulation. For high precision magnetic measurements using SQUIDs, switching ambient fields induce eddy currents in the super insulation which result in a transient response superposing the signal to be measured. This, in addition to a higher thermal noise background reduces the quality of the magnetic measurements. Our study developed Coolcat 2 NI with a 10×10 mm grid in the metallic coating. In this way the high reflectivity provided by the aluminum has been retained and the eddy currents were reduced to a level acceptable for different applications. Calorimetric and magnetic experiments are presented to show the merits of this structuring.

R-Mayrhofer; Stipsitz, J.; Koerber, R.; Stampfl, J.; Schoenhuber, P.

2014-05-01

357

Tax credit for tight-sands gas  

SciTech Connect

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose the tax credit or the incentive prices of the Natural Gas Policy Act. The decline in oil prices is significant enough to provide some producers an opportunity to take advantage of the tax credit. They should do some tax planning by calculating the estimated break-even point for NGPA incentive prices and the nonconventional gas production tax credit.

Schugart, G.L.

1985-06-01

358

Is the Gasoline Tax Regressive?  

Microsoft Academic Search

Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and expenditures which show that gasoline expenditures are a larger fraction of income for very low income households than for middle or high-income households. This paper argues that annual expenditure provides a more reliable indicator of household well-being than annual income. It uses data from

James M. Poterba

1991-01-01

359

Tax Reform and Higher Education.  

ERIC Educational Resources Information Center

The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

Franck, Gail

1987-01-01

360

A Property Tax Base Model  

Microsoft Academic Search

This model analyzes fiscal year changes and shifts in local government's real property tax base. The three variables quantified by this analysis are net new development, change in assessment-market price ratio and appreciation. The model's results provide useful analytical data to taxpayers and policy makers. These data can be used to help determine policy actions relative to (1) the amount

Ira Epstein

1979-01-01

361

The Earned Income Tax Credit  

Microsoft Academic Search

Since its inception in 1975, the Earned Income Tax Credit (EITC) has grown into the largest, Federally-funded means-tested cash assistance program in the United States. In this chapter, we review the political history of the EITC, its rules and goals and provide a broad set of program statistics on its growth and coverage. We summarize conceptual underpinnings of much of

V. Joseph Hotz; John Karl Scholz

2001-01-01

362

Tax Breaks for Law Students.  

ERIC Educational Resources Information Center

A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)

Button, Alan L.

1981-01-01

363

Structure and dynamics of a new class of thin current sheets  

NASA Astrophysics Data System (ADS)

New results on a steady state Vlasov theory of current sheets, which generalizes the Harris (1962) model by assuming anisotropic and nongyrotropic plasmas and using the invariant of particle motion in regions of strong gradients, are presented with the aim to explain multiprobe observations of thin current sheets in the geomagnetotail and laboratory experiments, including the effects of current sheet embedding and bifurcation. The dynamics of these sheets is explored using a full particle code with more realistic mass ratio and anisotropy parameters than those used in our earlier works. The results relevant to 2001 CLUSTER observations, with the sheet thickness appreciably exceeding the thermal ion gyroradius, include ion distributions and pressure tensor components, which reveal the important role of nongyrotropic effects on the structure of these sheets. Their flapping motions are distinguished by north-south asymmetry of current profiles, quasi-rectangular shape of the flapping waves, and their small propagation speed, suggesting an explanation of their propagation toward the flanks of the tail sheet. The main effect of the ion anisotropy on the sheets with thickness less than the thermal ion gyroradius, relevant to 2003 CLUSTER observations and laboratory experiments, is their charging, which may limit their minimum thickness, while their structure can be modified by electron anisotropy. Other distinctive features of these sheets are three-peaked current density profiles, found both in simulations and in the steady state theory, the north-south asymmetry of flapping sheets, and the shape of flapping waves, which is drastically different from the case of thicker sheets.

Sitnov, M. I.; Swisdak, M.; Guzdar, P. N.; Runov, A.

2006-08-01

364

26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...  

Code of Federal Regulations, 2011 CFR

...organizations. (a) Requirement. A corporation, any organization subject to the tax imposed by section 511, and any private foundation subject to the tax imposed by section 4940, shall deposit all payments of tax imposed by chapter 1 of the Internal...

2011-04-01

365

Reduction of backlobes and parasitic currents induced on nearby conducting structures by a conical horn antenna  

NASA Astrophysics Data System (ADS)

This paper presents the results of measurements of RF surface currents induced on the outside of a hollow, conducting tube by conical horn antenna located completely or partially inside the tube and radiating out of one end. The frequency range of the measurements was 0.8-1.6 GHz. We investigated several antenna modifications which were effective in reducing the surface over a narrow band of frequencies was a cylindrical cage of strips of microwave absorber foam material placed over the horn and extending one wavelength or more beyond the horn edge. The narrow, rectangular absorber strips are oriented parallel to the horn axis and are separated by gaps equal to the width of the strips. Reductions in tube surface currents of up to 30 dB over a bandwidth about 5% of the center frequency were observed with this structure with minimal impact upon the antenna gain. Variations on this structure using tapered absorbing strips overlapping tapered conducting strips reduced surface currents over a much broader bandwidth. Pattern measurements revealed a significant reduction in backlobe levels with the cage device. Qualitative explanations of the results are given.

Smith, D. Robert; Yang, F. C.; Torres, Bob; Baum, Carl E.; Prather, William; Tran, Tyrone

1995-09-01

366

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada  

PubMed Central

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking.

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

367

Temperature dependences of surface recombination DC current voltage characteristics in MOS structures  

NASA Astrophysics Data System (ADS)

Temperature dependences of recombination current at interface traps in MOS transistor structure are investigated using the Shockley-Read-Hall Recombination DC current-voltage (R-DCIV) characteristics. Results include the effects of energy distribution of the interface traps (discrete, constant and U-shaped energy distributions) on the temperature dependence of the base terminal current-vs-gate-voltage lineshape ( IB- VGB), the peak current and voltage ( IB-peak, VGB-peak) and their thermal activation energy EA, and the reciprocal slope n of the IB-peak vs base/drain (or base/source) p/n junction forward voltage VBD. Surface impurity concentration and oxide thickness are varied. Temperature dependence of EA, VGB-peak and n is small while IB-peak and R-DCIV linewidth, large. This small temperature dependence simplifies the experimental implementation and data analysis of R-DCIV methodology applied at room temperatures without using expensive temperature controlled wafer-probe station.

Chen, Zuhui; Jie, Bin B.; Sah, Chih-Tang

2006-09-01

368

Test of the electronic structure of Fe(100) by absorbed current spectroscopy  

SciTech Connect

The absorbed electron current for a clean Fe(100) surface as a function of energy rises step-like at the vacuum-energy cutoff with an absorption close to 1. The smooth decrease of absorbed current at higher electron energy due to secondary electron emission is superimposed by a considerable amount of fine structure, the amplitude of which decreases with increasing energy. These features are found in good agreement with the results of a calculation of the elastic part of the electron reflection coefficient. Further, they are compared with the ferromagnetic electronic bulk bandstructure calculated above the vacuum energy. From the comparison with the experimental data, the energy dependence of the real and imaginary parts of the inner potential is determined.

Kisker, E.; Kirby, R.E.; Garwin, E.L.; King, F.K.

1984-10-01

369

The effect of coronal mass ejections on the structure of the heliospheric current sheet  

NASA Technical Reports Server (NTRS)

The existence of a stable heliospheric current sheet (HCS) structure near solar cycle maximum was questioned since the recognition that coronal mass ejections (CME's) occur in coronal helmet streamers. Evidence is presented suggesting that pre-existing helmet streamers disrupted or blown out by CME's reform in a time interval much shorter than the life time of the HCS, and that the concept of the HCS has a meaning at any time of thesolar cycle. It appears that the HCS, the current layer that separates adjacent interplanetary magnetic field regions with opposite magnetic polarity, exists throughout the solar cycle, though not always as a thin disk-like sheet. The sheet may be thickened by embedded magnetic ropes formed by CME's, especially near sunspot maximum. The HCS may be used as timing mark in identifying or predicting CME's in the interplanetary medium.

Zhao, Xuepu; Hoeksema, J. Todd

1994-01-01

370

HTLV-1 Tax transgenic mice develop spontaneous osteolytic bone metastases prevented by osteoclast inhibition  

PubMed Central

One in 20 carriers of human T-cell leukemia virus type 1 (HTLV-1) will develop adult T-cell leukemia/lymphoma (ATL), a disease frequently associated with hypercalcemia, bone destruction, and a fatal course refractory to current therapies. Overexpression of the HTLV-1–encoded Tax oncoprotein under the human granzyme B promoter causes large granular lymphocytic leukemia/lymphomas in mice. We found that Tax+ mice spontaneously developed hypercalcemia, high-frequency osteolytic bone metastases, and enhanced osteoclast activity. We evaluated Tax tumors for the production of osteoclast-activating factors. Purification of Tax+ tumor cells and nonmalignant tumor-infiltrating lymphocytes demonstrated that each of these populations expressed transcripts for distinct osteoclast-activating factors. We then evaluated the effect of osteoclast inhibition on tumor formation. Mice doubly transgenic for Tax and the osteoclast inhibitory factor, osteoprotegerin, were protected from osteolytic bone disease and developed fewer soft-tissue tumors. Likewise, osteoclast inhibition with bone-targeted zoledronic acid protected Tax+ mice from bone and soft-tissue tumors and prolonged survival. Tax+ mice represent the first animal model of high-penetrance spontaneous osteolytic bone metastasis and underscore the critical role of nonmalignant host cells recruited by tumor cells in the process of cancer progression and metastasis.

Gao, Ling; Deng, Hongju; Zhao, Haibo; Hirbe, Angela; Harding, John; Ratner, Lee; Weilbaecher, Katherine

2005-01-01

371

Shielding current analysis by current-vector-potential method: Application to HTS film with multiply-connected structure  

NASA Astrophysics Data System (ADS)

The performance of the virtual voltage method is compared with that of the conventional method in which integral forms of Faraday’s law along crack surfaces are treated as natural boundary conditions. As a result, it is found that there is a significant difference between numerical solutions by the two methods. In this sense, not the conventional method but the virtual voltage method should be employed to the shielding current analysis in a high-temperature superconducting film with cracks. By means of the virtual voltage method, the influence of a crack on the inductive method is investigated numerically. The results of computations show that, if the threshold current changes remarkably from its ambient value, a part of a crack is contained in the projection of the field-generating coil onto the film surface. Furthermore, the applicability of the inductive method to the crack detection is investigated numerically.

Kamitani, A.; Takayama, T.; Ikuno, S.

2013-11-01

372

Current progress toward natural phenomena hazards mitigation for aging DOE structures, systems, and components  

SciTech Connect

This paper outlines a program under development to establish requirements, develop criteria and guidance for systematically evaluating the behavior of structures, systems, and components (SSC) in existing Department of Energy (DOE) facilities located across the United States when subjected to natural phenomena hazards (NPH). The requirements have been established in DOE Order 5480.28. Criteria are summarized in the implementing standards which accompany the order. An approach to implement the requirements for existing systems and components is currently being developed. 6 refs., 3 figs., 1 tab.

Murray, R.C. (Lawrence Livermore National Lab., CA (United States))

1993-05-01

373

Current DOT research on the effect of multiple site damage on structural integrity  

NASA Technical Reports Server (NTRS)

Multiple site damage (MSD) is a type of cracking that may be found in aging airplanes and which may adversely affect their continuing airworthiness. The Volpe National Transportation Systems Center has supported the Federal Aviation Administration Technical Center on structural integrity research for the past two and half years. The work has focused on understanding the behavior of MSD, detection of MSD during airframe inspection, and the avoidance of MSD in future designs. These three elements of the MSD problem are addressed and a summary of the completed work, the current status, and requirements for future research is provided.

Tong, P.; Arin, Kemal; Jeong, David Y.; Greif, R.; Brewer, John C.; Bobo, Stephan N.; Sampath, Sam N.

1992-01-01

374

Current DOT research on the effect of multiple site damage on structural integrity  

NASA Astrophysics Data System (ADS)

Multiple site damage (MSD) is a type of cracking that may be found in aging airplanes and which may adversely affect their continuing airworthiness. The Volpe National Transportation Systems Center has supported the Federal Aviation Administration Technical Center on structural integrity research for the past two and half years. The work has focused on understanding the behavior of MSD, detection of MSD during airframe inspection, and the avoidance of MSD in future designs. These three elements of the MSD problem are addressed and a summary of the completed work, the current status, and requirements for future research is provided.

Tong, P.; Arin, Kemal; Jeong, David Y.; Greif, R.; Brewer, John C.; Bobo, Stephan N.; Sampath, Sam N.

1992-07-01

375

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Application of optional tax. 1.3-1 Section 1.3-1 Internal Revenue INTERNAL REVENUE SERVICE...INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.3-1 Application of optional tax. (a)...

2009-04-01

376

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Application of optional tax. 1.3-1 Section 1.3-1 Internal Revenue INTERNAL REVENUE SERVICE...INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.3-1 Application of optional tax. (a)...

2010-04-01

377

With which countries do tax havens share information?  

Microsoft Academic Search

In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to sign at

2012-01-01

378

With Which Countries Do Tax Havens Share Information?  

Microsoft Academic Search

In recent years tax havens and o¤shore ?nancial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and e¤orts to crowd back tax evasion and avoidance. As a result many tax havens have signed tax information exchange agreements (TIEAs). In order to comply with OECD standards tax havens are obliged to sign at

Katarzyna Anna Bilicka; Clemens Fuest

2012-01-01

379

20 CFR 606.20 - Cap on tax credit reduction.  

... 2014-04-01 false Cap on tax credit reduction. 606.20 Section 606...ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT...SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.20 Cap on tax...

2014-04-01

380

Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition  

Microsoft Academic Search

This paper presents a theoretical and empirical investigation of tax competition when voters use the tax policy of neighboring jurisdictions as information to evaluate the performance of their incumbent politicians. We show that this has implications both for voter tolerance of high taxes and for the process of tax setting itself, Our empirical results, which use two different tax data

Timothy Besley; Anne Case

1992-01-01

381

Nonlinear current-driven ion-acoustic instability driven by phase-space structures  

NASA Astrophysics Data System (ADS)

The nonlinear stability of current-driven ion-acoustic waves in collisionless electron–ion plasmas is analyzed. Seminal simulations from the 1980s are revisited. Accurate numerical treatment shows that subcritical instabilities do not grow from an ensemble of waves, except very close to marginal stability and for large initial amplitudes. Further from marginal stability, one isolated phase-space structure can drive subcritical instabilities by stirring the phase-space in its wake. Phase-space turbulence, which includes many structures, is much more efficient than an ensemble of waves or an isolated hole for driving subcritically particle redistribution, turbulent heating and anomalous resistivity. Phase-space jets are observed in subcritical simulations.

Lesur, M.; Diamond, P. H.; Kosuga, Y.

2014-07-01

382

Some applications of nanometer scale structures for current and future X-ray space research.  

NASA Astrophysics Data System (ADS)

Nanometer scale structures such as multilayers, gratings and natural crystals are playing an increasing role in spectroscopic applications for X-ray astrophysics. A few examples are briefly described as an introduction to current and planned applications. These examples include: 1. the application of multilayered Si crystals for simultaneous spectroscopy in two energy bands one centred around the SK-emission near 2.45 keV and the other below the CK absorption edge at 0.284 keV; 2. the use of in-depth graded period multilayer structures for broad band spectroscopy in the energy range up to 100 keV; 3. the potential use of large perfect asymmetrically cut Si or Ge crystals combined with a short focal length multilayer telescope for ultra high energy resolution solar/stellar spectroscopy with E/?E > 104 and; 4. high throughput multilayer coated telescope for high resolution Fe K line spectroscopy with microcalorimeters.

Christensen, F. E.; Abdali, S.; Frederiksen, P. K.; Hornstrup, A.; Rasmussen, I.; Westergaard, N. J.; Schnopper, H. W.; Louis, E.; Voorma, H. J.; Koster, N.; Wiebicke, H.; Halm, I.; Geppert, U.; Silver, E.; Legros, M.; Borozdin, K.; Joensen, K. D.; Gorenstein, P.; Wood, J.; Gutman, G.

1994-09-01

383

Current-voltage characteristics of the semiconductor nanowires under the metal-semiconductor-metal structure  

NASA Astrophysics Data System (ADS)

We present a method to calculate the I-V characteristics of semiconductor nanowires under the metal-semiconductor-metal (MSM) structure. The carrier concentration as an important parameter is introduced into the expression of the current. The subband structure of the nanowire has been considered for associating it with the position of the Fermi level and circumventing the uncertainties of the contact areas in the contacts. The tunneling and thermionic emission currents in the two Schottky barriers at the two metal-semiconductor contacts are discussed. We find that the two barriers have different influences on the I-V characteristics of the MSM structure, one of which under the forward bias plays the role of threshold voltage if its barrier height is large and the applied voltage is small, and the other under the reverse bias controls the shapes of I-V curves. Our calculations show that the shapes of the I-V curves for the MSM structure are mainly determined by the barrier heights of the contacts and the carrier concentration. The nearly identical I-V characteristics can be obtained by using different values of the barrier heights and carrier concentration, which means that the contact type conversion can be ascribed not only to the changes of the barrier heights but also that of the carrier concentration. We also discuss the mechanisms of the ohmic-Schottky conversions and clarify the ambiguity in the literature. The possibility about the variation of the carrier concentration under the applied fields has been confirmed by experimental results.

Wen, Jing; Zhang, Xitian; Gao, Hong; Wang, Mingjiao

2013-12-01

384

Structural Design of a Horizontal-Axis Tidal Current Turbine Composite Blade  

SciTech Connect

This paper describes the structural design of a tidal composite blade. The structural design is preceded by two steps: hydrodynamic design and determination of extreme loads. The hydrodynamic design provides the chord and twist distributions along the blade length that result in optimal performance of the tidal turbine over its lifetime. The extreme loads, i.e. the extreme flap and edgewise loads that the blade would likely encounter over its lifetime, are associated with extreme tidal flow conditions and are obtained using a computational fluid dynamics (CFD) software. Given the blade external shape and the extreme loads, we use a laminate-theory-based structural design to determine the optimal layout of composite laminas such that the ultimate-strength and buckling-resistance criteria are satisfied at all points in the blade. The structural design approach allows for arbitrary specification of the chord, twist, and airfoil geometry along the blade and an arbitrary number of shear webs. In addition, certain fabrication criteria are imposed, for example, each composite laminate must be an integral multiple of its constituent ply thickness. In the present effort, the structural design uses only static extreme loads; dynamic-loads-based fatigue design will be addressed in the future. Following the blade design, we compute the distributed structural properties, i.e. flap stiffness, edgewise stiffness, torsion stiffness, mass, moments of inertia, elastic-axis offset, and center-of-mass offset along the blade. Such properties are required by hydro-elastic codes to model the tidal current turbine and to perform modal, stability, loads, and response analyses.

Bir, G. S.; Lawson, M. J.; Li, Y.

2011-10-01

385

Russian Law on Value Added Tax of 12/91 and Russian Law on Excise Tax of 12/91.  

National Technical Information Service (NTIS)

The document contains the value added tax law which contains provisions on payers of taxation; list of goods/services exempt from the tax; tax rates and procedure for assessment; tax payment time; and responsibility of payers and monitoring by tax organs....

1992-01-01

386

Auroral Current and Electrodynamics Structure Measured by Two SOunding Rockets in Flight Simultaneously  

NASA Technical Reports Server (NTRS)

On January 29, 2009, two identically instrumented sounding rockets were launched into a sub-storm auroral arc from Poker Flat Alaska. Labeled the Auroral Currents and Electrodynamics Structure (ACES) mission, the payloads were launched to different apogees (approx.350km and approx.120km) and staggered in time so as to optimize their magnetic conjunctions. The different altitudes provided simultaneous in-situ measurements of magnetospheric input and output to the ionosphere and the ionospheric response in the lower F and E region. Measurements included 3-axis magnetic field, 2-axis electric field nominally perpendicular to the magnetic field, energetic particles, electron and ion, up to 15keV, cold plasma temperature and density. In addition, PFISR was also operating in a special designed mode to measure electric field and density profiles in the plane defined by the rocket trajectories and laterally to either side of the trajectories. Observation of the measured currents and electrodynamics structure of the auroral form encountered are presented in the context of standard auroral models and the temporal/spatial limitations of mission designs.

Bounds, Scott R.; Kaeppler, Steve; Kletzing, Craig; Lessard, Marc; Cohen, Ian J.; Jones, Sarah; Pfaff, Robert F.; Rowland, Douglas E.; Anderson, Brian Jay; Gjerloev, Jesper W.; Labelle, James W.; Dombrowski, Micah P.; Dudok de Wit, Thierry; Heinselman, Craig J.

2011-01-01

387

Auroral Current and Electrodynamics Structure measured by two sounding rockets in flight simultaneously  

NASA Astrophysics Data System (ADS)

On January 29, 2009, two identically instrumented sounding rockets were launched into a sub-storm auroral arc from Poker Flat Alaska. Labeled the Auroral Currents and Electrodynamics Structure (ACES) mission, the payloads were launched to different apogees (~350km and ~120km) and staggered in time so as to optimize their magnetic conjunctions. The different altitudes provided simultaneous in-situ measurements of magnetospheric input and output to the ionosphere and the ionospheric response in the lower F and E region. Measurements included 3-axis magnetic field, 2-axis electric field nominally perpendicular to the magnetic field, energetic particles, electron and ion, up to 15keV, cold plasma temperature and density. In addition, PFISR was also operating in a special designed mode to measure electric field and density profiles in the plane defined by the rocket trajectories and laterally to either side of the trajectories. Observation of the measured currents and electrodynamics structure of the auroral form encountered are presented in the context of standard auroral models and the temporal/spatial limitations of mission designs.

Bounds, S. R.; Kaeppler, S.; Kletzing, C.; Lessard, M.; Cohen, I. J.; Jones, S.; Pfaff, R. F.; Rowland, D. E.; Anderson, B. J.; Gjerloev, J. W.; Labelle, J. W.; Dombrowski, M. P.; Dudok de Wit, T.; Heinselman, C. J.

2011-12-01

388

Impressed current cathodic protection of a caisson structure for arctic conditions  

SciTech Connect

The search for new commercial oil production has led to exploration for the first offshore fields within the arctic circle. The cathodic protection of structures capable of withstanding sea ice floes of 4-m (12-ft) thick presents the corrosion engineer with a new challenge. The design consideration for an external corrosion prevention system on a permanent caisson structure (Molikpaq) deployed for a 20-year service life are reviewed both in terms of the cathodic protection requirement and the mechanical considerations. This article describes a practical system adopted as a solution to these challenges. the rationale is also detailed for selecting the maximum current output for the system, materials for anodes, dielectric shields and reference electrodes, along with the methods used in installation. Data obtained during the commissioning of the system is included, as well as values of output current and potential from the fixed control electrodes during the systems's initial month of operation at an offshore drilling unit. The system not only achieved protection of the external immersed surfaces, but also full cathodic protection in the central core area filled with aggregate.

Willis, A.D. (Wilson Walton International (U.K.) Ltd., Bowesfield Lane, Stockton on Tees, Cleveland TS18 3HQ (GB)); Lingnau, D.G. (Gulf Canada Resources Ltd., 401 Ninth Ave., Calgary, Alberta T2P 2H7 (CA))

1988-11-01

389

Tax Constraint and Fiscal Policy: After the Property Tax. Volume 3: Technical Reports and Background Papers.  

National Technical Information Service (NTIS)

This final volume of the 3 - part report contains the background papers and technical reports assembled in connection with a tax policy analysis and planning project undertaken in Boston. It includes eight ''monitor reports'' by the tax study project moni...

1983-01-01

390

Tax Constraint and Fiscal Policy: After the Property Tax. Volume 2: Analytic Tools and Techniques.  

National Technical Information Service (NTIS)

This volume documents the data and details the methods employed in a study of tax constraint and fiscal policy based on data from Boston. It presents the operational, analytic, and organizational aspects of fiscal policy analysis and tax base management. ...

J. Avault

1983-01-01

391

Tax Compliance: Federal Grant and Direct Assistance Recipients Who Abuse the Federal Tax System.  

National Technical Information Service (NTIS)

Since February 2004, GAO has reported that weaknesses in the federal programs and controls that allowed thousands of federal contractors, tax exempt entities, and Medicare providers to receive government money while owing taxes. GAO was asked to determine...

2007-01-01

392

27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.  

Code of Federal Regulations, 2011 CFR

...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp,...

2011-04-01

393

76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...  

Federal Register 2010, 2011, 2012, 2013

...Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS), Treasury...prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal...

2011-04-22

394

75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...  

Federal Register 2010, 2011, 2012, 2013

...REG-100194-10] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking...

2010-12-10

395

Application of Eddy Current Techniques for Orbiter Reinforced Carbon-Carbon Structural Health Monitoring  

NASA Astrophysics Data System (ADS)

The development and application of advanced nondestructive evaluation techniques for the Reinforced Carbon-Carbon (RCC) components of the Space Shuttle Orbiter Leading Edge Structural Subsystem (LESS) were identified as a crucial step toward returning the shuttle fleet to service. In order to help meet this requirement, eddy current techniques have been developed for application to RCC components. Eddy current technology has been found to be particularly useful for measuring the protective coating thickness over the reinforced carbon-carbon and for the identification of near surface cracking and voids in the RCC matrix. Testing has been performed on as manufactured and flown RCC components with both actual and fabricated defects representing impact and oxidation damage. Encouraging initial results have led to the development of two separate eddy current systems for in-situ RCC inspections in the orbiter processing facility. Each of these systems has undergone blind validation testing on a full scale leading edge panel, and recently transitioned to Kennedy Space Center to be applied as a part of a comprehensive RCC inspection strategy to be performed in the orbiter processing facility after each shuttle flight.

Wincheski, Buzz; Simpson, John

2006-03-01

396

Dormann: Carbon tax too costly  

SciTech Connect

Hoechst chairman and European Chemical Industry Council (Cefic) president Juergen Dormann says he is {open_quotes}highly dismayed{close_quotes} by the European Commission`s recent decision to introduce an energy tax. Speaking at the recent Forum on Chemical Industry Competitiveness in Brussels-delegates to which included European industry commissioner Martin Bangemann - Dormann said electricity and gas prices in Europe are already 51% and 33% more expensive, respectively, than those in the U.S. {open_quotes}I feel the commission does not take Cefic`s voluntary energy efficiency program seriously,{close_quotes} say Dormann. Under the program, Cefic`s members have pledged to increase energy efficiency by 20% between 1990 and 2005. Hoechst has calculated that the proposed energy tax would increase its costs by about Ecu10 million in 1998, which will increase by Ecu34 million ($27 million)/year until 2002, Dormann adds.

NONE

1997-04-30

397

27 CFR 26.101 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...Beer § 26.101 Subject to tax. (a) Beer of Puerto Rican...United States and withdrawn for consumption or sale is subject to a tax equal to the internal...

2010-04-01

398

27 CFR 26.92 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...Wine § 26.92 Subject to tax. (a) Wine of Puerto Rican...United States and withdrawn for consumption or sale is subject to a tax equal to the internal...

2010-04-01

399

27 CFR 70.431 - Imposition of taxes; regulations.  

Code of Federal Regulations, 2010 CFR

...United States. Occupational taxes are imposed by manufacturers...Internal Revenue Code imposes a tax (equal to the internal revenue tax imposed in the United States...United States and withdrawn for consumption or sale. (b)...

2010-04-01

400

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2010 CFR

...Persons liable for tax. The tax imposed by law on beer...brewery where produced. The tax on beer transferred to a...which the beer is removed for consumption or sale. (Sec. 201...5414)) Determination of...

2010-04-01

401

19 CFR 10.3 - Drawback; internal-revenue tax.  

Code of Federal Regulations, 2010 CFR

...or, if such tax is being imposed...of entry for consumption or withdrawal from warehouse for consumption, the port director...internal-revenue tax on production...internal-revenue tax imposed at the time of entry for consumption or...

2010-04-01

402

48 CFR 252.229-7003 - Tax Exemptions (Italy).  

Code of Federal Regulations, 2010 CFR

...United States Forces in Italy are exempt from the following taxes: (1) Imposta di Fabbricazione (Production Tax for Petroleum Products). (2) Imposta di Consumo (Consumption Tax for Electrical Power). (3) Dazi Doganali...

2010-10-01

403

26 CFR 20.6321 - Statutory provisions; lien for taxes.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6321 Statutory provisions; lien for taxes. Sec....

2013-04-01

404

26 CFR 44.4901-1 - Payment of special tax.  

Code of Federal Regulations, 2013 CFR

...remittance of the full amount of tax due, the district director will issue a special tax stamp as evidence of payment of the special tax. (2) District directors will distinctly write or print on...

2013-04-01

405

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2010 CFR

...false Remission of tax liability. 40.284 Section...284 Alcohol, Tobacco Products and Firearms ALCOHOL...284 Remission of tax liability. Remission of the tax liability on tobacco products may be extended to...

2010-04-01

406

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2010 CFR

...false Remission of tax liability. 40.284 Section...284 Alcohol, Tobacco Products and Firearms ALCOHOL...284 Remission of tax liability. Remission of the tax liability on tobacco products may be extended to...

2009-04-01

407

GAO (General Accounting Office) Audits: Access to Tax Information.  

National Technical Information Service (NTIS)

To conduct some audits, such as those involving IRS' international tax activities, GAO needs access to information provided by foreign governments to IRS under the exchange-of-information provisions of tax treaties. All tax treaties ratified since 1981 by...

1986-01-01

408

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2013-04-01

409

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2010 CFR

...2009-01-01 2002-04-01 true Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2009-01-01

410

48 CFR 29.101 - Resolving tax problems.  

Code of Federal Regulations, 2013 CFR

...exemption from, or refund of, a tax. (c) When the constitutional...fixed-price contract containing a tax escalation clause. (d) Before...agency-designated counsel (1) for information on foreign tax treaties and agreements in...

2013-10-01

411

26 CFR 1.58-1 - Minimum tax exemption.  

Code of Federal Regulations, 2013 CFR

...has attached such information to its income tax return, amended...statement containing the information which is required...31 to the income tax return, amended...has attached such information to its income tax return,...

2013-04-01

412

26 CFR 601.523 - Tax information authorization.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Tax information authorization. 601.523...Firearms Activities § 601.523 Tax information authorization. Where any...representative has not been filed, a tax information authorization, or...

2010-04-01

413

76 FR 78816 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-12-20

414

76 FR 62689 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-10-11

415

Alleviation of Fuel Tax Evasion in Kentucky (Interim Report).  

National Technical Information Service (NTIS)

Motor fuel tax evasion is a problem of major significance nationwide. In Kentucky, evasion of motor fuel taxes could mean an annual loss of approximately $25 million. The study was initiated to provide Kentucky officials involved with fuel tax collection ...

M. S. Irby J. D. Crabtree

1994-01-01

416

76 FR 709 - Electronic Funds Transfer of Depository Taxes; Correction  

Federal Register 2010, 2011, 2012, 2013

...Electronic Funds Transfer of Depository Taxes; Correction AGENCY: Internal Revenue...providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer...List of Subjects 26 CFR Part 40 Excise taxes, Reporting and recordkeeping...

2011-01-06

417

75 FR 9359 - Drawback of Internal Revenue Excise Taxes  

Federal Register 2010, 2011, 2012, 2013

...DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 28 and 44 [Docket...1513-AB77 Drawback of Internal Revenue Excise Taxes AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION:...

2010-03-02

418

27 CFR 19.424 - Authorized withdrawals free of tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Authorized withdrawals free of tax. 19.424 Section 19.424 Alcohol...Receipts, and Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw...

2013-04-01

419

The current status of research on the structure of evaluative space  

PubMed Central

The structure of evaluative space shapes emotional life. Although behavior may be constrained to a single bipolar dimension, for example as defined by the opposing movements of approach and withdrawal, the mechanisms underlying the affect system must be capable of an astonishing range of emotional experience and expression. The model of evaluative space (ESM; J. T. Cacioppo, W. L. Gardner, & G. G. Berntson, 1997, 1999) proposes that behavioral predispositions are the ultimate output of the affect system, which is defined by operating characteristics that differ both for positivity and negativity, as well as across levels of the nervous system. In this article, we outline the current status of theory and research on the structure of evaluative space. First, we summarize the basic tenets of the model, as well as recent research supporting these ideas and counterarguments that have been raised by other theorists. To address these counterarguments, we discuss the postulates of affective oscillation and calibration, two mechanistic features of the affect system proposed to underlie the durability and adaptability of affect. We summarize empirical support for the functional consequences of the principles of affective oscillation and calibration, with a focus on how oscillation and the “stickiness” of affect can lead to the emergence of ambivalence, whereas affective calibration and the flexibility of the affect system produce asymmetries in affective processing (e.g., the negativity bias). Finally, we consider the clinical implications of disorder in the structure of evaluative space for the comprehension and treatment of depression and anxiety.

Norris, Catherine J.; Gollan, Jackie; Berntson, Gary G.; Cacioppo, John T.

2009-01-01

420

Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education  

ERIC Educational Resources Information Center

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

Daberkow, Kevin S.; Lin, Wei

2012-01-01

421

Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals  

Microsoft Academic Search

An open question in the literature on the taxation of multinational corporations is whether repatriation taxes influence whether the profits of foreign subsidiaries are repatriated or reinvested abroad. Theoretical models suggest that dividend remittances should not be influenced by repatriation taxes. The results of recent empirical work indicate that dividend remittances are sensitive to repatriation taxes. This paper investigates whether

Rosanne Altshuler; T. Scott Newlon; William Randolph

1996-01-01

422

76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...materially less income or a materially...of foreign tax credits than would...may claim a credit for...amount of any income, war profits...excess profits taxes paid or accrued...million premium income and claim a direct foreign tax credit for...

2011-07-18

423

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

Microsoft Academic Search

Economists widely agree that in concept, pollution taxes are the most cost-effective means of reducing pollution. With the advent of monitoring and enforcement technologies, the case for pollution taxation is generally getting stronger on the merits. Despite widespread agreement among economists, however, pollution taxes remain unpopular, especially in North America. Some oppose pollution taxes because of a suspicion that government

Shi-Ling Hsu; Joshua Walters; Anthony Purgas

2008-01-01

424

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.  

ERIC Educational Resources Information Center

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong Kong. Our…

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

425

British and German local business taxes under criteria for a 'good' local tax  

Microsoft Academic Search

In this paper, local government taxes on business in Britain and Germany are examined from the point of view of criteria for a 'good' local tax. The following criteria are evaluated: ability to pay; support for national economic objectives (intranational allocation, international competition); distribution and stabilization; collection and compliance costs; local authority requirements of revenues, tax rates, stability, and response

H Zimmermann

1987-01-01

426

Taxing junk food to counter obesity.  

PubMed

We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity. PMID:24028245

Franck, Caroline; Grandi, Sonia M; Eisenberg, Mark J

2013-11-01

427

26 CFR 53.4940-1 - Excise tax on net investment income.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...this section) of a tax-exempt private foundation (as defined in section 509...tax will be reported on the form the foundation is required to file under...

2013-04-01

428

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

Federal Register 2010, 2011, 2012, 2013

...and the Indoor Tanning Services Excise Tax; Correction AGENCY: Internal Revenue...and the indoor tanning services excise tax. DATES: This correction is effective...Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift...

2012-07-24

429

Incidence of tax incentives within the petroleum industry  

SciTech Connect

Several important tax provisions affecting the petroleum industry are described and effective rates compared. The income-tax burdens of firms within the industry vary because tax incentives apply differently to various activities. Firms with the largest effective tax rates are those heavily involved in foreign operations. Firms with the lowest effective tax rates are capital-intensive crude producers. Effective tax rates of the other firms are related to the degree of financial leverage and level of profitability. 1 figure, 9 tables.

Stickney, C.P.; Roderick, J.M.

1981-09-01

430

Interaction between spin-wave excitations and pure spin currents in magnetic structures  

NASA Astrophysics Data System (ADS)

The generation of pure spin current (PSC) in magnetic structures has attracted much attention not only for its fundamental importance in spintronics, but also because it opens up potential applications. One of the most exciting aspects of this area is the interplay between spin-waves (SW) and PSC. Here we report experimental results in which the PSC, generated by both spin pumping (SPE) [1] and spin Seebeck (SSE) [2] effects, can exert a spin-transfer torque sufficient to compensate the SW relaxation in yttrium iron garnet (YIG)/non-magnetic structures. By measuring the propagation of SW packets in single-crystal YIG films we were able to observe the amplification of volume and magnetostatic modes (MSW) by both SSE and SHE [3,4]. The excitation and detection of the SW packets is carried out by using a MSW delay line device. In both cases the amplification is attributed to the spin-transfer torque due to PSC generated by SSE as well as SHE. It will also be presented new results in which PSC are simultaneously excited by SSE and SPE effects in YIG films. While the spin current generated by SPE is obtained by exciting the ferromagnetic resonance (FMR) of the YIG film, the spin current due to SSE is created by applying a temperature gradient along the film plane. The effect of the superposition of both spin currents is characterized by measuring the spin Hall voltage (VH) along thin strips of Pt deposited on top of the YIG films. Whereas VH corresponding to the uniform FMR is amplified due the SSE the voltages corresponding to the other magnetostatic spin-wave modes are attenuated [5]. [4pt] [1] Y. Tserkovnyak, et al., Rev. Mod. Phys. 77, 1375 (2005).[0pt] [2] K. Uchida, et al., Nature 455, 778 (2008).[0pt] [3] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Phys. Rev. Letts., 107, 197203 (2011).[0pt] [4] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Appl. Phys. Letts., 99 (2011) in press.[0pt] [5] G.L. da Silva, L.H. Vilela-Leão, S. M. Rezende and A. Azevedo, (in preparation).

Azevedo, Antonio

2012-02-01

431

EY/Passport: Our Library of Tax Publications  

NSDL National Science Digital Library

World Tax is Ernst & Young's site for international business, tax and accounting. To help executives keep up to date with the latest tax developments around the world, the site features Tax News International, a "quarterly digest of tax information in more than 50 countries." The site features the 1997 Worldwide Corporate Tax Guide and the 1997 Worldwide Executive Tax Guide, which provides a summary of the corporate and personal tax systems in more than 130 countries. An executive's guide to immigration is available. Visitors to the site can consult a series of country profiles tailored to help executives do business in specific countries.

432

Nonvolatile reconfigurable current divider based on spin extraction in lateral ferromagnet/nonmagnet transport structures  

NASA Astrophysics Data System (ADS)

We demonstrate a device concept for a lateral spin-transport structure consisting of ferromagnetic (Co2FeSi) stripes on a nonmagnetic (n-GaAs) transport channel. The basic building block of the device consists of a local spin valve which utilizes spin extraction instead of injection at the ferromagnetic contact stripes for its fundamental operation principle. An extended device comprises an array of such spin valves in which the spin polarization in the transport channel results from a cascade of spin extraction events. The achieved functionality can be described in terms of a nonvolatile reconfigurable current divider. We show that for m ferromagnetic contacts, 2m-1 electrical output levels can occur, where each output level corresponds to a particular magnetization configuration of the entire stripe array.

Manzke, Yori; Farshchi, Rouin; Bruski, Pawel; Herfort, Jens; Ramsteiner, Manfred

2013-04-01

433

Enhancement of the short circuit current in organic photovoltaic devices with microcavity structures  

NASA Astrophysics Data System (ADS)

We demonstrate that the use of a microcavity structure can overcome the trade-off between exciton diffusion and optical absorption in planar heterojunction organic photovoltaic cells. Optical simulation based on the copper phthalocyanine (CuPc)-fullerene donor-acceptor system showed that the microcavity device with the spacer layer confines a large electric field inside the cavity so that high external quantum efficiency can be achieved even with a 10-nm-thick CuPc layer, which is comparable to the exciton diffusion length of the layer. The optimized microcavity device leads to an enhancement of the short circuit current of up to 51.6% compared with the conventional device.

Lee, Jane; Kim, Sei-Yong; Kim, Changsoon; Kim, Jang-Joo

2010-08-01

434

Modulation of dendritic cell maturation and function by the Tax protein of human T cell leukemia virus type 1  

PubMed Central

Human T cell leukemia virus type 1-associated myelopathy/tropical spastic paraparesis (HAM/TSP) is characterized by the generation of an intense CTL cell response directed against the viral transactivator protein Tax. In addition, patients diagnosed with HAM/TSP exhibit rapid activation and maturation of dendritic cells (DC), likely contributing to the robust, Tax-specific CTL response. In this study, extracellular Tax has been shown to induce maturation and functional alterations in human monocyte-derived DC, critical observations being confirmed in freshly isolated myeloid DC. Tax was shown to promote the production of proinflammatory cytokines and chemokines involved in the DC activation process in a dose- and time-dependent manner. Furthermore, Tax induced the expression of DC activation (CD40, CD80, and CD86) and maturation (CD83) markers and enhanced the T cell proliferation capability of DC. Heat inactivation of Tax resulted in abrogation of these effects, indicating a requirement for the native structure of Tax, which was found to bind efficiently to the DC membrane and was internalized within a few hours, suggesting that extracellular Tax may possess an intracellular mechanism of action subsequent to entry. Finally, inhibitors of cellular signaling pathways, NF-?B, protein kinase, tyrosine kinase, and phospholipase C, were shown to inhibit Tax-mediated DC activation. This is the first study reporting the immunomodulatory effects of extracellular Tax in the DC compartment. These results suggest that DC, once exposed to Tax by uptake from the extracellular environment, can undergo activation, providing constant antigen presentation and costimulation to T cells, leading to the intense T cell proliferation and inflammatory responses underlying HAM/TSP.

Jain, Pooja; Ahuja, Jaya; Khan, Zafar K.; Shimizu, Saori; Meucci, Olimpia; Jennings, Stephen R.; Wigdahl, Brian

2009-01-01

435

Midline brain structures in patients with current and remitted major depression.  

PubMed

Brain morphologic changes of limbic-cortical regions have been reported in major depressive disorder (MDD). However, it remains largely unknown whether MDD is associated with abnormalities in midline brain structures, which play a critical role in limbic-cortical connectivity, and whether such changes reflect state or trait markers of the disorder. We used magnetic resonance imaging to investigate the length of the adhesio interthalamica (AI) and cavum septum pellucidum (CSP) in 29 currently depressed patients, 27 remitted depressed patients, and 33 age- and gender-matched healthy control subjects. The currently depressed patients had a significantly shorter AI compared with controls, but there was no difference in the AI length between the remitted patients and controls. The AI length in the overall patient group was negatively correlated with the severity of symptoms of "loss of interest" at the time of scanning. Furthermore, the patients with co-morbid anxiety disorders tended to have a shorter AI compared with those without. The CSP length and prevalence of a large CSP (>or=6 mm) did not differ between the groups. Although a comprehensive investigation of medication effects was not possible due to incomplete medication data, these findings suggest that a shorter length of the AI may be associated with state-related brain changes in major depression rather than a stable marker of illness vulnerability. Whether the AI length exhibits ongoing changes across the course of the illness remains to be determined in longitudinal studies. PMID:19505522

Takahashi, Tsutomu; Yücel, Murat; Lorenzetti, Valentina; Nakamura, Kazue; Whittle, Sarah; Walterfang, Mark; Suzuki, Michio; Pantelis, Christos; Allen, Nicholas B

2009-08-31

436

Oceanographic and faunistic structures across an Angola Current intrusion into northern Namibian waters  

NASA Astrophysics Data System (ADS)

It is thought that the penetration of Angolan waters through the Angola-Benguela Frontal Zone (ABFZ) into the much cooler Benguela regime may come about by a poleward slope undercurrent as well as by cross-frontal filaments. To test this hypothesis, two zonal transects off the northern Namibian coast were surveyed by CTD casts, current measurements and ichthyoplankton samples during April 1999. Simultaneous sea-surface temperature (SST), chlorophyll-a concentration, and wind data were obtained from satellite. The multidisciplinary results are described. An intense intrusion of the Angola Current into northern Namibian waters occurred with distinct signals of high temperatures and salinities, low chlorophyll-a concentration, and Angolan fish larvae of both the neritic and oceanic communities. This intrusion was temporarily displaced offshore by strong southeasterly winds, which also caused coastal upwelling and enhanced productivity. The expected slope undercurrent was not found. The Benguela Upwelling Front coincided with a sharp boundary between equatorward flow inshore, and generally southward flow offshore, whilst the offshore component of the Angola-Benguela Frontal Zone was located much farther south than anticipated, and showed only weak temperature gradients. Inshore of the Benguela Upwelling Front temperate Benguela fauna had characteristics of anomalously warm conditions. Tropical fish larvae offshore were clearly related to advection in Angola Current water, but not to recent spawning of their parents in it. Inconsistencies were observed in some cross slope boundaries between oceanic versus neritic fish larvae that can only partly be explained by Ekman drift of the surface layer, indicating that both the hydrographic and faunistic structures resulted from opposing meridional flows over time scales as different as 6 days to 4 weeks, intense mixing in the friction zone between them, and the westward displacement of a mesoscale gyre contributing its own anticyclonic flowfield. A conceptual transport model is presented.

John, H.-Ch.; Mohrholz, V.; Lutjeharms, J. R. E.; Weeks, S.; Cloete, R.; Kreiner, A.; da Silva Neto, D.

2004-05-01

437

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries  

Microsoft Academic Search

The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this

Peter Birch Soerensen

1994-01-01

438

2009 Presidential Address - Optimal Tax Theory: The Journey from the Negative Income Tax to the Earned Income Tax Credit  

Microsoft Academic Search

What lessons do we learn from optimal tax theory for the design of income redistribution programs? I modify a standard model of optimal nonlinear income taxation with discrete types to consider differences in both earning ability and the disutility of effort. This gives a role for ‘‘workfare’’ in the optimal tax policy. The existence of screening mechanisms can play a

Jonathan H. Hamilton

2010-01-01

439

How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".  

PubMed

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

Bonnet, Céline

2013-09-01

440

Enhanced optical second-harmonic generation from the current-biased graphene/SiO2/Si(001) structure.  

PubMed

We find that optical second-harmonic generation (SHG) in reflection from a chemical-vapor-deposition graphene monolayer transferred onto a SiO2/Si(001) substrate is enhanced about 3 times by the flow of direct current electric current in graphene. Measurements of rotational-anisotropy SHG revealed that the current-induced SHG from the current-biased graphene/SiO2/Si(001) structure undergoes a phase inversion as the measurement location on graphene is shifted laterally along the current flow direction. The enhancement is due to current-associated charge trapping at the graphene/SiO2 interface, which introduces a vertical electric field across the SiO2/Si interface that produces electric field-induced SHG. The phase inversion is due to the positive-to-negative polarity switch in the current direction of the trapped charges at the current-biased graphene/SiO2 interface. PMID:23581964

An, Yong Q; Nelson, Florence; Lee, Ji Ung; Diebold, Alain C

2013-05-01

441

A test structure for statistical evaluation of pn junction leakage current based on CMOS image sensor technology  

Microsoft Academic Search

We propose a test structure to enable us to evaluate statistical distributions of small pn junction leakage currents of numerous samples in a very short time (0.1 - 10 fA, 28,672 n+\\/p diodes in 0.77s). This test structure is based on a CMOS active pixel image sensor, which contains a current-to-voltage conversion function by a capacitor and amplifiers of voltage

Kenichi Abe; Takafumi Fujisawa; Hiroyoshi Suzuki; Shunichi Watabe; Rihito Kuroda; Shigetoshi Sugawa; Akinobu Teramoto; Tadahiro Ohmi

2010-01-01

442

Carrier injection in semiconductors with position-dependent band structure: Electron-beam-induced current at heterojunctions  

Microsoft Academic Search

We present simulations of external carrier injection in semiconductors with position-dependent band structure by numerical solution of the current transport equations across the device. As a model case, we examine electron-beam-induced current at heterojunctions. Our treatment is applicable to an arbitrary position-dependent band structure, and any form of external generation, and allows for an external bias applied to the device.

S. Munnix; D. Bimberg

1988-01-01

443

Recruitment collapse and population structure of the European eel shaped by local ocean current dynamics.  

PubMed

Worldwide, exploited marine fish stocks are under threat of collapse [1]. Although the drivers behind such collapses are diverse, it is becoming evident that failure to consider evolutionary processes in fisheries management can have drastic consequences on a species' long-term viability [2]. The European eel (Anguilla anguilla; Linnaeus, 1758) is no exception: not only does the steep decline in recruitment observed in the 1980s [3, 4] remain largely unexplained, the punctual detection of genetic structure also raises questions regarding the existence of a single panmictic population [5-7]. With its extended Transatlantic dispersal, pinpointing the role of ocean dynamics is crucial to understand both the population structure and the widespread decline of this species. Hence, we combined dispersal simulations using a half century of high-resolution ocean model data with population genetics tools. We show that regional atmospherically driven ocean current variations in the Sargasso Sea were the major driver of the onset of the sharp decline in eel recruitment in the beginning of the 1980s. The simulations combined with genotyping of natural coastal eel populations furthermore suggest that unexpected evidence of coastal genetic differentiation is consistent with cryptic female philopatric behavior within the Sargasso Sea. Such results demonstrate the key constraint of the variable oceanic environment on the European eel population. PMID:24374306

Baltazar-Soares, Miguel; Biastoch, Arne; Harrod, Chris; Hanel, Reinhold; Marohn, Lasse; Prigge, Enno; Evans, Derek; Bodles, Kenneth; Behrens, Erik; Böning, Claus W; Eizaguirre, Christophe

2014-01-01

444

Observations of synaptic structures: origins of the neuron doctrine and its current status  

PubMed Central

The neuron doctrine represents nerve cells as polarized structures that contact each other at specialized (synaptic) junctions and form the developmental, functional, structural and trophic units of nervous systems. The doctrine provided a powerful analytical tool in the past, but is now seldom used in educating neuroscientists. Early observations of, and speculations about, sites of neuronal communication, which were made in the early 1860s, almost 30 years before the neuron doctrine was developed, are presented in relation to later accounts, particularly those made in support of, or opposition to, the neuron doctrine. These markedly differing accounts are considered in relation to limitations imposed by preparative and microscopical methods, and are discussed briefly as representing a post-Darwinian, reductionist view, on the one hand, opposed to a holistic view of mankind as a special part of creation, on the other. The widely misunderstood relationship of the neuron doctrine to the cell theory is discussed, as is the degree to which the neuron doctrine is still strictly applicable to an analysis of nervous systems. Current research represents a ‘post-neuronist’ era. The neuron doctrine provided a strong analytical approach in the past, but can no longer be seen as central to contemporary advances in neuroscience.

Guillery, R.W

2004-01-01

445

[The current structure of rheumatology in German universities. The Rhesus and RISA-II studies].  

PubMed

The teaching of rheumatology requires competent rheumatological structures in German university hospitals. In 2002, the nationwide 'RISA' survey on the extent and quality of rheumatological training in Germany brought a variety of deficits to light. In the same year, a new law regulating the licensing process to practise medicine came into force. Since this law aimed at a more practise-based training of medical students, hopes were high that the conditions for the rheumatological education of students would improve over time. Therefore, our survey was repeated four years later, supplemented by a questionnaire covering scientific activities in rheumatology at university hospitals. In addition, another survey, known as the Rhesus study, was started in 2007 to analyse the size and capacity of rheumatological departments and units at German medical faculties. The results show that rheumatology represents one of the smallest subjects of internal medicine in Germany. Several German university hospitals do not include a rheumatological department at all. Since 2002, no significant progress has been made with regard to the extent of training for medical students in rheumatology, and the new licensing law has not yet shown beneficial effects in this respect. The current data represent only a snap-shot. The development of rheumatology requires cautious observation to prevent this important area of medicine from being sacrificed to economic interests or structural changes. PMID:18633627

Keyszer, G; Burmester, G-R

2008-11-01

446

Current progress in Structure-Based Rational Drug Design marks a new mindset in drug discovery  

PubMed Central

The past decade has witnessed a paradigm shift in preclinical drug discovery with structure-based drug design (SBDD) making a comeback while high-throughput screening (HTS) methods have continued to generate disappointing results. There is a deficit of information between identified hits and the many criteria that must be fulfilled in parallel to convert them into preclinical candidates that have a real chance to become a drug. This gap can be bridged by investigating the interactions between the ligands and their receptors. Accurate calculations of the free energy of binding are still elusive; however progresses were made with respect to how one may deal with the versatile role of water. A corpus of knowledge combining X-ray structures, bioinformatics and molecular modeling techniques now allows drug designers to routinely produce receptor homology models of increasing quality. These models serve as a basis to establish and validate efficient rationales used to tailor and/or screen virtual libraries with enhanced chances of obtaining hits. Many case reports of successful SBDD show how synergy can be gained from the combined use of several techniques. The role of SBDD with respect to two different classes of widely investigated pharmaceutical targets: (a) protein kinases (PK) and (b) G-protein coupled receptors (GPCR) is discussed. Throughout these examples prototypical situations covering the current possibilities and limitations of SBDD are presented.

Lounnas, Valere; Ritschel, Tina; Kelder, Jan; McGuire, Ross; Bywater, Robert P.; Foloppe, Nicolas

2013-01-01

447

Thermal properties of the stationary current in mesoporous Pt/TiO2 structures in an oxyhydrogen atmosphere.  

PubMed

We report on the effect of temperature on the electric current induced in the mesoporous Pt/TiO2 structure by the room temperature surface chemical reaction of hydrogen and oxygen,13,14 which helps to unveil the physical origin of this current and the related electromotive force (chemi-EMF). We found that the temperature dependence of this reaction current has a clear multipeak structure, suggesting that at least two distinct processes contribute to the current generation. We suggest that the output current represents the interplay of both chemical and electrical processes, evidenced by the metastability of the room temperature reaction and by matching one of the current peaks with a water desorption peak for TiO2. PMID:24256205

Hashemian, M A; Palacios, E; Nedrygailov, I I; Diesing, D; Karpov, E G

2013-12-11

448

Corrosion protection of Arctic offshore structures: Final report. [Effects of temperature and salinity on required cathodic protection current  

SciTech Connect

Results are presented for a research program on corrosion prevention for Arctic offshore structures which are in contact with sea ice for a significant portion of the year. The electrical method most adaptable for structure protection involves the injection of impressed current from several remote anodes buried just beneath the sea floor. The electrical resistivity of annual sea ice as a function of temperature and salinity is presented. Details of the interface layers formed between sea ice and steel in the presence of current injection are shown. A computer program was developed to enable the calculation of protective current density into the structure, in the presence of ice rubble and ridges around the structure. The program and the results of an example calculation are given for a caisson- retained island structure. 81 refs., 103 figs., 3 tabs.

Sackinger, W.M.; Rogers, J.C.; Feyk, C.; Theuveny, B.

1985-10-01

449

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

PubMed

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic. PMID:20955126

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

2010-10-18

450

The Study of Tax Collection on Online Games’ Virtual Properties  

NASA Astrophysics Data System (ADS)

with the development and popularization of online games, virtual network world becomes an inseparable part of people's life, and the network virtual property also forms immediately. Our country's online game industry develops rapidly, and it involves a great amount of virtual property. Our country's tax law today has not established a sound tax collection system aiming at virtual property; academic circle does not pay enough attention to it, either; judicial practice calls for filling the gap in tax law field as soon as possible and taking virtual property into tax collection scope. This article mainly explores how to make tax collection on online games’ virtual property more rational, legitimate and feasible; how to determine tax collection on virtual property: subject of tax payment, tax category, choosing of tax item, calculation on tax payable, and so on whereby this article proposes advice on perfecting processing problem of tax collection on virtual property.

Zhaohui, Liu; Xiaomeng, Sun

451

Adam Smith, Religion, and Tuition Tax Credits.  

ERIC Educational Resources Information Center

Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

Alexander, Kern

1983-01-01

452

Evaluating Tax Policy for Location Decisions  

Microsoft Academic Search

We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choices depend on an effective average tax rate. We propose a precise measure of this rate, which is shown to be equal to a weighted average of an effective marginal tax

Michael P. Devereux; Rachel Griffith

2003-01-01

453

How Should Financial Intermediation Services be Taxed?  

Microsoft Academic Search

This paper considers the optimal taxation of savings intermediation and payment services in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to final consumption, and the cost of intermediation services is …xed and the same across …rms, the optimal taxes are generally indeterminate. But, when

Ben Lockwood

2011-01-01

454

Financial intermediation and the optimal tax system  

Microsoft Academic Search

In this paper a stylized general equilibrium model is constructed to analyze the relative efficiency of taxing financial intermediaries. A crucial feature of the model is that tax collection costs are endogenous, i.e. they result from primitive assumptions about information and transaction costs, instead of being assumed ad hoc. The model provides useful insights into the welfare costs and incidence

Ramon Caminal

1997-01-01

455

How Should Financial Intermediation Services be Taxed?  

Microsoft Academic Search

This paper considers the optimal taxation of savings intermediation and payment services in a dynamic general equilibrium setting, when the government can also use consumption and income taxes. When payment services are used in strict proportion to final consumption, and the cost of intermediation services is fixed and the same across firms, the optimal taxes are generally indeterminate. But, when

Benjamin Lockwood

2010-01-01

456

Tuition Tax Credits: Historical and Hopeful Perspective.  

ERIC Educational Resources Information Center

Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

Walch, Timothy

1984-01-01

457

Fuel Tax Incidence and Supply Conditions  

Microsoft Academic Search

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, and refinery and inventory constraints. In addition, we estimate the response of tax incidence to gasoline content regulations, which complicate the supply chain

Justin Marion; Erich Muehlegger

2010-01-01

458

Security of Tax Management Information System  

Microsoft Academic Search

In this paper, firstly we introduces the main content of the tax management information system. Then we design the security system, which includes decision level, security guarantee system and security platform. The security is very important to tax management information system.

Bo Yan; Yiyun Chen; Guangwen Huang

2009-01-01

459

Experimental Evidence for Tax Policy Design  

Microsoft Academic Search

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed differences, not related to enforcement effort, in the levels of compliance across countries and cultures. To fully understand

Jorge Martinez-Vazquez; Mark Rider; Lucy F. Ackert; Ann Gillette

2005-01-01

460

Two Views of a Tax Cut  

NSDL National Science Digital Library

This assignment is based on two graphs that appeared in the New York Times on April 7, 1995. The graphs provide "Republican" and "Democratic" views of a proposed tax cut. The graphs each measure the percent of "something" and in the assignment, students will compare the two graphs and determine whether both graphs are valid representations of the proposed tax cut.

Diefenderfer, Caren; Madison, Bernard

461

State Government Tax Collections Data by State  

NSDL National Science Digital Library

The Census Bureau has released new datasets. State Tax Collection data contains "information on tax revenues of the 50 States and District of Columbia" for the period 1992 to 1996. Datasets can be downloaded in either ASCII or spreadsheet (.wk1) format. Technical information about the datasets is also available online. Note that data coverage may vary by format.

462

Growth Effects of Flat-Rate Taxes  

Microsoft Academic Search

Recent estimates of the potential growth effects of tax reform vary wildly, ranging from zero to eight percentage points. Using an endogenous growth model, the authors assess which model features and parameter values are important for determining the quantitative impact of tax reform. The quantitative estimates in several recent papers are compared with each other and with some of the

Nancy L. Stokey; Sergio Rebelo

1995-01-01

463

Tax Aspects of University Patent Policy  

ERIC Educational Resources Information Center

Problems of the university which conducts a patent management program are considered: the application of the tax on unrelated business income to patent-related activities; the effect of patent-related activities on tax-exempt status, and the treatment of payments received from patent activities. Guidelines for patent programs and licensing are…

Sugarman, Norman A.; Mancino, Douglas M.

1975-01-01

464

Accounting: Suggested Content for Postsecondary Tax Course  

ERIC Educational Resources Information Center

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

King, Patricia H.; Morgan, Samuel D.

1978-01-01

465

Taxing Polygamy: Married Filing Jointly (and Severally?)  

Microsoft Academic Search

The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a unified taxpayer, with rates that are different than those that apply to unmarried taxpayers. This different treatment of married persons has elicited criticism over the years. Some of the more salient criticisms include that married persons

Samuel D. Brunson

2012-01-01

466

Tax shelters and corporate debt policy  

Microsoft Academic Search

We gather a unique sample of 44 tax shelter cases to investigate the magnitude of tax shelter activity and whether participating in a shelter is related to corporate debt policy. The average annual deduction produced by the shelters in our sample is very large, equaling approximately nine percent of asset value. These deductions are more than three times as large

John R. Graham; Alan L. Tucker

2006-01-01

467

Small Business Tax Workshop Workbook (April 2000).  

National Technical Information Service (NTIS)

The Small Business Tax Workshop contains general information about different types of business organizations, recordkeeping requirements and business tax returns. It you need more information, see Lesson 1 pages 1-30-1-32 for a list of free Internal Reven...

2000-01-01

468

Reform of the business tax in Germany  

Microsoft Academic Search

In this paper the fiscal problems of local authorities in Germany are outlined with particular reference to recent reforms of the business tax and with special emphasis on the larger cities. The decline of tax revenue from autonomous sources is shown to undermine severely the freedom of actions of local authorities. Criteria for a good finance system, from a local

H Karrenberg

1987-01-01

469

EC's carbon tax seen yielding little effect  

SciTech Connect

This paper reports on a proposed carbon tax that may reduce European Community demand for petroleum products by only 0.2%/year to 2000. To help European countries stabilize carbon dioxide emissions at the 1990 level by the end of the century, the commission of the EC proposed a tax equal to No. 3/bbl of oil equivalent (BOE) starting in 1993.

Not Available

1991-12-23

470

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

Inflation and increased fuel economy have reduced the buying power of the revenues collected from state and federal motor fuel taxes. Because fuel taxes are almost always collected on a per-gallon basis, in most states they must be raised by specific acts of the legislature and it is becoming increasingly difficult to find the political support necessary to raise them.

Jeffrey Ang-Olson; Martin Wachs; Brian D. Taylor

1999-01-01

471

Variable-Rate State Gasoline Taxes  

Microsoft Academic Search

Inflation and increased fuel economy have reduced the buying power of the revenues collected from state and federal motor fuel taxes. Because fuel taxes are almost always collected on a per-gallon basis, m most states they must be raised by specific acts of the legislature and it is becoming increasingly difficult to find the political support necessary to raise them.

Jeffrey Ang-Olson; Martin Wachs; Brian D. Taylor

2000-01-01

472

Earned Income Tax Credit Eligibility and Participation.  

National Technical Information Service (NTIS)

The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort to assist the working poor. The EIC is intended to offset the burden of the Social Security payroll tax on...

J. R. White

2001-01-01

473

Undeclared Work, Employer Tax Compliance, and Audits  

Microsoft Academic Search

This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data describe the universe of artisan firms in Piedmont (Italy)

Edoardo Di Porto

2011-01-01

474

States' Budgets Reflect Rising Tax Collections  

ERIC Educational Resources Information Center

Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

Hoff, David J.

2005-01-01

475

Novel current-blocking structures in semiconductor lasers using directly bonded InP-SiO2-InP  

NASA Astrophysics Data System (ADS)

We propose a novel laser structure that uses a SiO2 insulator sandwiched with InP as a current blocking layer. The structure has been successfully fabricated using a direct bonding technique. A 1.3 micron InGaAsP laser with a bulk active layer and a 300 micron cavity achieved a threshold current density of 1.9 kA/sq cm and a maximum output power of 60 mW, which implies that the leakage current is negligible. The parasitic capacitance has been measured to be 30 pF even for a laser with an area of 300 micron x 300 micron.

Wada, Hiroshi; Ogawa, Yoh; Kamijoh, Takeshi

1994-12-01

476

Calculation of impulse current distributions and magnetic fields in lightning protection structures-a computer program and its laboratory validation  

Microsoft Academic Search

A circuit model and an ad hoc computer program were set up to evaluate electromagnetic interference in the vicinity of protective structures struck by lightning. This program permits the evaluation of the impulsive magnetic fields by calculating the impulse current distribution in different parts of such structures. It also allows the evaluation of the electromagnetic interference induced on susceptible victim

R. Cortina; A. Porrino

1992-01-01

477

Analysis of Eddy Current Capabilities for the Detection of Outer Diameter Cracking in Small Bore Metallic Structures  

Microsoft Academic Search

The use of eddy current techniques for the detection of outer diameter damage in tubing and many complex aerospace structures often requires the use of an inner diameter probe due to a lack of access to the outside of the part. In small bore structures the probe size and orientation are constrained by the inner diameter of the part, complicating

Buzz Wincheski; Phillip Williams; John Simpson

2008-01-01

478

Height and latitude structure of electric fields and currents due to local east-west winds in the equatorial electrojet  

Microsoft Academic Search

Using the equivalent electrical circuit method for the theoretical treatment of the local wind effects on the equatorial electrojet, the height structures of electric fields and currents that are generated by heightvarying east-west winds in the electrojet region have been calculated for theoretical model wind sturctures and for a variety of experimentally observed wind structures. The results bring out clearly

C. A. Reddy; C. V. Devasia

1981-01-01

479

6.RP Kendall's Vase - Tax  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: Kendall bought a vase that was priced at \\$450. In addition, she had to pay 3% sales tax. How much did she pay for the vase?...

480

Internal structure of a contourite drift generated by the Antarctic Circumpolar Current  

NASA Astrophysics Data System (ADS)

We describe the internal structure and stratigraphy of a well-imaged contourite drift from the Southern Ocean. This drift, which we have named the South Falkland Slope Drift, lies on the northern flank of the Falkland Trough due south of the Falkland Islands. Drifts which occur directly in the path of the Antarctic Circumpolar Current (ACC), downstream of the Drake Passage gateway, are of considerable paleoceanographic significance since their detailed stratigraphic record will help to constrain the history of the ACC. We have reprocessed a grid of seismic reflection profiles generously provided by WesternGeco Ltd. in order to enhance imaging of the South Falkland Slope Drift and of drift deposits within the trough. The resultant high-quality images enable us to map the internal architecture of these drifts in unprecedented detail. By combining seismic stratigraphic mapping with measured sedimentation rates from nearby boreholes, we have inferred ages of the principal mappable horizons. With minor adjustments to sedimentation rates through time, we can show that these ages correspond to significant Southern Ocean events. We propose that the South Falkland Slope Drift initiated at 24.5-20.5 Ma, in accordance with some, but not all, published estimates of ACC establishment. A highly reflective horizon with an estimated age of 14.5 Ma corresponds to growth of the East Antarctic Ice Sheet, which led to a period of significant global cooling. A similarly bright reflective horizon with an estimated age of 9 Ma is thought to be related to a reorganization of bottom current flow which just predated establishment of grounded ice sheets on the Antarctic Peninsular shelf. Finally, a prominent early Pliocene unconformity at 4.5 Ma may be linked with the onset of major Northern Hemisphere glaciation or with Antarctic ice sheet expansion. We conclude that this well-imaged drift is an important, and largely continuous, stratigraphic record of ACC activity and suggest that it would be an excellent drilling target.

Koenitz, Dorit; White, Nicky; McCave, I. Nick; Hobbs, Richard

2008-06-01

481

Higher Tobacco Prices and Taxes in South East Asia: An Effective Tool to Reduce Tobacco Use, Save Lives and Generate Revenue  

Microsoft Academic Search

This report summarises the health consequences and costs associated with tobacco use. It review price trends in government tobacco tax revenues and how tobacco products are currently taxed in these countries. The third section examines the demand for tobacco products in south-east Asian countries. A literature review on the demand for tobacco products in developing countries is sollowed by new

G. Emmanuel Guindon; Anne-Marie Perucic; David Boisclair

2004-01-01

482

The Absence of Minority Concentration Assessments in the Low Income Housing Tax Credit: An Empirical Data Case Study of Durham, North Carolina  

Microsoft Academic Search

The Low Income Housing Tax Credit has financed more than 1.8 million housing units targeted to families earning less than 60 percent of an area's median income. Although not currently required to do so, the U.S. Treasury and state housing finance agencies have the capacity to ensure racial equality among the beneficiaries of the Low Income Housing Tax Credit by

Diane M. Standaert

483

Development of GMR eddy current sensors for high-temperature applications and imaging of corrosion in thick multilayer structures  

NASA Astrophysics Data System (ADS)

Detection and quantification of corrosion damage in aircraft structures is essential for condition based maintenance strategies and for the extension of the life of the aircraft. The eddy current technique was found to be one of the most favorable methods for the determination of thickness loss due to corrosion because this technique is capable of detecting corrosion in several layers of a multi-layer structure. A limitation for the eddy current technique is the eddy current penetration depth. Decreasing the analyzing frequency can increase the eddy current penetration depth. Giant Magneto Resistive sensors are highly sensitive magnetic field sensors, they have better signal to noise ratio for very low frequencies than conventional coils systems. Moreover these sensors are very efficient over a broad frequency range. Hence they allow the use of the multi-frequency concept for multi-layer structures of higher thickness. Images of corrosion damage can be generated separately for different layers of a multi-layer structure by using deep penetrating GMR based eddy current probes and data acquired from the multi-frequency eddy current testing. This paper describes the design of deep penetrating GMR based eddy current probes and their application for generating images of corrosion in different layers with the help of a MAUS scanner.

Bajjuri, Sandeep; Hoffmann, Jochen P.; Siddoju, Ajay B.; Meyendorf, Norbert

2004-07-01

484

Structure of current sheets in magnetic holes at 1 AU. [regions of low magnetic field intensity in the solar wind  

NASA Technical Reports Server (NTRS)

Current density profiles in several types of interplanetary magnetic holes were calculated assuming that the currents flow in planar sheets and that the magnetic field varies only in the direction normal to the sheet. The planarity was verified in four holes which were observed by two suitably spaced spacecraft. The structure of the current sheets ranges from very simple in some holes to very complex in others. The observed structures are found to be qualitatively consistent with models based on self-consistent solutions of Vlasov's equation and Maxwell's equations. Examples of complex, irregular magnetic holes are also presented, and they are shown to contain multiple, current sheets in which currents flow parallel to one another.

Fitzenreiter, R. J.; Burlaga, L. F.

1978-01-01

485

Influence of the surface drag coefficient (young waves) on the current structure of the Berre lagoon  

NASA Astrophysics Data System (ADS)

Due to the shallowness, currents and hydrodynamics of Berre lagoon (South of France) are closely conditioned by the bottom topography, and wind affects the entire water column, as for many other Mediterranean lagoons (Perez-Ruzafa, 2011). Wind stress, which is caused by moving atmospheric disturbance, is known to have a major influence in lagoon water circulation. According to the numerical simulation for the main directions of the wind: N-NW, S-SE and W (wind speed of 80 km/h) it is observed that the current is maximal alongshore in the wind direction; the bottom nearshore current being larger in shallower area. This fact is coherent with fundamental principle of wind-driven flows in closed or partially closed basins which states that in shallow water the dominant force balance is between surface wind stress and bottom friction, yielding a current in the direction of the wind (Mathieu et al, 2002, Hunter and Hearn, 1987; Hearn and Hunter,1990). A uniform wind stress applied at the surface of a basin of variable depth sets up a circulation pattern characterized by relatively strong barotropic coastal currents in the direction of the wind, with return flow occurring over the deeper regions (Csanady, 1967; Csanady, 1971). One of the key parameters characterizing the wind stress formulation is a surface drag coefficient (Cds). Thus, an effect of a surface drag coefficient, in the range 0.0016 - 0.0032, will be analyzed in this work. The value of surface drag coefficient Cds = 0.0016 used in our previous studies (Alekseenko et al., 2012), would correspond to mature waves (open sea). But, in the case of semi-closed lagoonal ecosystem, it would be more appropriate to consider "young waves" mechanism. A dependency of this coefficient in terms of the wind speed is given by Young (1999) in both cases of mature waves and young waves. For "young waves" generated at a wind speed of 80 km/h, Cds = 0.0032. So, the influence of Cds on the vertical profile of the velocity in the water column is analyzed in the range 0.0016 - 0.0032. For the three main wind directions considered in this work, for a wind speed of 80 km/h, the complex current structure of the Berre lagoon is analysed. In the nearshore zones, strong alongshore downwind currents are generated, reaching values of the order of 1m/s (up to 1.5 m/s) at the free surface, and 0.5 - 0.6 m/s at the bottom. References Alekseenko E., B. Roux, A. Sukhinov, R. Kotarba, D. Fougere. Coastal hydrodynamics in a windy lagoon; submitted to Computers and Fluids, oct. 2012 Csanady G. T.: Large-scale motion in the Great Lakes, Journal of Geophysical Research, 72(16), 4151-4161, 1967. Csanady G. T. : Baroclinic boundary currents and long edge-waves in basins with sloping shores. J. Physical Oceanography 1(2):92-104, 1971. Hunter, J.R. and Hearn, C.J.: Lateral and vertical variations in the wind-driven circulations in long, shallow lakes, Journal of Geophysical Research, 92 (C12), 1987. Hearn, C.J. and Hunter, J.R.: A note on the equivalence of some two- and three-dimensional models of wind-driven barotropic flow in shallow seas, Applied Mathematical Modelling, 14, 553-556, 1990. Mathieu P.P., Deleersnijder E., Cushman-Roisin B., Beckers J.M. and Bolding K.: The role of topography in small well-mixed bays, with application to the lagoon of Mururoa. Continental Shelf research, 22(9), 1379-1395, 2002. A. Pérez-Ruzafa, C. Marcos, I.M. Pérez-Ruzafa (2011). Mediterranean coastal lagoons in an ecosystem and aquatic resources management context//Physics and Chemistry of the Earth, Parts A/B/C, Volume 36, Issues 5-6, 2011, Pages 160-166 Young I.R., Wind generated ocean waves. Ocean Engineering Series Editors. Elsevier, 1999, ISBN: 0-08-043317-0.

Alekseenko, Elena; Roux, Bernard; Kharif, Christian; Sukhinov, Alexander; Kotarba, Richard; Fougere, Dominique; Chen, Paul Gang

2013-04-01

486

Is Targeted Tax Competition Less Harmful than its Remedies?  

Microsoft Academic Search

Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for multiple tax bases and establish conditions for a restriction on preferential regimes to increase or decrease

Eckhard Janeba; Michael Smart

2003-01-01

487

Environmental Taxes and Pre-Existing Distortions: The Normalization Trap  

Microsoft Academic Search

The double-dividend hypothesisclaims that green taxes will both improve the environment andreduce the distortions of existing taxes. According to the earlierliterature on the double dividend the tax rate for pollutinggoods should be higher than the Pigovian tax which fully internalizesthe marginal social damage from pollution, in order to obtaina ’second dividend‘. On the contrary, Bovenberg and de Mooij(1994) argue that

Ronnie Schöb

1997-01-01

488

27 CFR 19.26 - Tax on wine.  

Code of Federal Regulations, 2010 CFR

...a) Imposition of tax. A tax is imposed by 26 U...may become liable for wine taxes under 26 U.S.C. 5362...distilled spirits plant for consumption or sale as wine. (b) Liability for tax. Except as otherwise...

2010-04-01

489

27 CFR 26.77 - Subject to tax.  

Code of Federal Regulations, 2010 CFR

...26.77 Subject to tax. (a) Distilled...States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed...79a. The effective tax rate established will...distilled spirits for consumption or sale within...

2010-04-01

490

27 CFR 25.151 - Rate of tax.  

Code of Federal Regulations, 2010 CFR

...THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051, for every barrel...

2010-04-01

491

The Time Has Come for a Consumption Tax.  

ERIC Educational Resources Information Center

The present tax system impedes investment and is unfairly distributed. A consumption tax is the best way to reduce future deficits without curbing growth. Describes the various forms that a consumption tax could take. Such a tax can be as progressive or regressive as policymakers want it to be. (Author/CS)

Byrom, Fletcher L.

1984-01-01

492

27 CFR 479.61 - Rate of tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61... Tax on Making Firearms § 479.61 Rate of tax. Except as provided in this...upon the making of a firearm a tax at the rate of $200 for each firearm made....

2011-04-01

493

Federal tax incentives affecting coal and nuclear power economics  

Microsoft Academic Search

This paper analyzes the effect of federal corporate income tax incentives on coal and nuclear power developments. It estimates (1) the magnitudes of tax incentives in relationship to utility costs, (2) the relative magnitude of benefits going to coal and nuclear facilities, and (3) the influence which the time paths of tax payments and after-tax net income have upon possible

1982-01-01

494

Personal Taxes, Inflation and Valuation Under Earnings Retention Reinvestment  

Microsoft Academic Search

Modigliani and Miller demonstrated the impact of corporate taxes on valuation. Miller, Jaffe and Modigliani among others further studied the impact of personal taxes on valuation. Amoako-Adu attempted to analyse the impact of dividend taxes on valuation. Hochman and Palmon studied the impact of inflation on the aggregate debt-asset ratio by incorporating the tax considerations of investors firms explicitly. Rashid

Ragunathan V

495

Double Taxation, Tax Credits and the Information Exchange Puzzle  

Microsoft Academic Search

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the decentralized equilibrium is efficient. However, we also identify situations with adverse welfare properties in which information

Wolfgang Eggert

2003-01-01

496

Tax competition and information sharing in Europe: a signalling game  

Microsoft Academic Search

This paper provides a challenging view to the tax harmonisation issue. The literature often proposes tax harmonisation to avoid free-riding behaviours in free-trade areas and more particularly in monetary unions. Without tax harmonisation, tax autonomy may lead to a \\

Andre Fourcans; Thierry Warin

2010-01-01

497

Regulatory fit effects on perceived fiscal exchange and tax compliance  

Microsoft Academic Search

Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance

Susanne Leder; Lucia Mannetti; Erik Hölzl; Erich Kirchler

2010-01-01

498

A Model To Avoid: Arizona's Tuition Tax Credit Law.  

ERIC Educational Resources Information Center

In 1997, Arizona enacted a tuition tax credit law. Supporters consider this law a model for improving public education. Opponents believe it is a model for seriously undermining public education, particularly public schools serving poor children. The two types of tax credits Arizona offers are a private tuition tax credit and tax credit for public…

Pathak, Arohi; Holmes, Dwight; Mincberg, Elliot; Neas, Ralph G.

499

Federal Income Tax Cuts and Low-Income Families.  

ERIC Educational Resources Information Center

This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

Sammartino, Frank J.