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1

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

2

Structuring group medical practices: tax planning aspects.  

PubMed

This article is the first in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, a general background in federal tax planning is provided, including strategies for minimization of income tax payment and the potential problems that may be encountered when a group practice is not carefully structured. PMID:10119378

Gassman, A S; Conetta, T F

1992-01-01

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

U.S. Tax ReformAn Overview of the Current Debate and Policy Options  

Microsoft Academic Search

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex,

Thomas Dalsgaard

2005-01-01

5

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

Code of Federal Regulations, 2013 CFR

...2013-01-01 false Objective Classification-Income Taxes for Current...ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS...CARRIERS Profit and Loss Classification Section 15 Objective ClassificationâIncome Taxes for...

2013-01-01

6

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2012 CFR

...reclassified from long-term or noncurrent status to current, the appropriate deferred income tax shall be reclassified from Account 4340, Net Noncurrent Deferred Operating Income Taxes, to this account. (c) This account shall be debited or credited with...

2012-10-01

7

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2011 CFR

...reclassified from long-term or noncurrent status to current, the appropriate deferred income tax shall be reclassified from Account 4340, Net Noncurrent Deferred Operating Income Taxes, to this account. (c) This account shall be debited or credited with...

2011-10-01

8

Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans  

Microsoft Academic Search

The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax. Using an anonymous sample of tax return data from the Brookings-Urban Institute Tax Policy Center and the Center’s simulations of 2009 tax law and the two proposals, we compare the vertical and horizontal equity of the

Marcus Berliant; Robert P. Strauss

2008-01-01

9

Optimal Taxes and the Structure of Preferences  

Microsoft Academic Search

IN THE FINAL ANALYSIS, optimal tax theory should be the basis for actual calculation of tax rates. Although recently there have been great advances in theoretical results and in our understanding of their meaning, we are still some way from a working knowledge of whether uniform commodity taxes are in practice optimal or, if not, which commodities should be discriminated

Angus Deaton

1981-01-01

10

26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.  

Code of Federal Regulations, 2010 CFR

...Imposition of excise tax on structured settlement factoring transactions. 157.5891-1 Section... EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Tax on Structured Settlement Factoring Transactions § 157.5891-1...

2010-04-01

11

26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.  

Code of Federal Regulations, 2010 CFR

...Imposition of excise tax on structured settlement factoring transactions. 157.5891-1 Section... EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Tax on Structured Settlement Factoring Transactions § 157.5891-1...

2009-04-01

12

Tax Policy for Post-Liberal Society: A Flat-Tax-Inspired Redefinition of the Purpose and Ideal Structure of a Progressive Income Tax  

Microsoft Academic Search

A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base. The fact that Congress is seriously considering such radical changes makes it appropriate for tax

Charles R. T. OKelley

1985-01-01

13

Tax Structure and Female Labour Market Participation: Evidence from Ireland  

Microsoft Academic Search

How great an effect does the structure of income taxes have on women's labour market participation? This issue is investigated using a discrete choice static labour supply model for married couples in Ireland. The model incorporates fixed costs of working and simultaneously explains participation decisions and preferred hours of work. Details of the tax system are fully incorporated, and key

Tim Callan; Whitaker Square; John Rogerson; Quay Dublin

14

Distribution centre location modelling for differential sales tax structure  

Microsoft Academic Search

The central sales tax (CST) in India results in a differential sales tax structure. This contributes significantly to distribution network decisions that build logistics inefficiencies in firms operating in India. In this paper, we develop a model for determining distribution centres (DCs) locations considering the impact of CST. A non-linear mixed integer-programming problem that is formulated initially is approximated to

Balram Avittathur; Janat Shah; Omprakash K. Gupta

2005-01-01

15

Corporate income tax rate, ownership and optimization of debt structure  

Microsoft Academic Search

This paper investigates the effects of corporate tax on debt structure of China listed companies, and its differences between state-owned companies and non-state-owned companies. We find that the proportion of interest-bearing debt to total liabilities is positive related to corporate income tax rate in state- owned companies, but not in non-state-owned companies; the maturity of interest-bearing debt is positive related

Binyuan Luo

2011-01-01

16

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

17

Revenue-productive Income Tax Structures and Tax Reforms in Emerging Market Economies: Evidence from Bulgaria  

Microsoft Academic Search

Any consideration of alternative tax systems must consider underlying levels and distributions of income. But broader, simpler tax bases would facilitate administration, increase revenues, and reduce opportunities and incentives for tax evasion.Using a household budget survey for 1992, Hassan shows the poor revenue performance and distributional impact of Bulgaria?s personal income tax system. He explores the implications for revenue and

Fareed M. A. Hassan

1998-01-01

18

Convergence Analysis of the Structure of Tax Revenue and Tax Burden in EU  

Microsoft Academic Search

Tax burden has a notable influence on economic development. In an open economy, tax policy of one country may affect economic activity and public revenue in other countries. This observation has led to calls for international tax coordination in the wake of deepening economic integration. The EU has harmonised standards and regulations in number of areas; however, there has been

Tiia Püss; Mare Viies; Reet Maldre

2007-01-01

19

Market structure, opportunity costs, and tax avoidance  

Microsoft Academic Search

There have been several studies examining the relationship between an industry's market structure and its ability to affect political outcomes. These studies have assumed that political outcomes are likely to be influenced by a variety of traditional market structure characteristics, but these studies have ignored the impact of differences in the opportunity cost of lobbying that undoubtedly exist across industries.

Jeffrey P. Baldani; Don E. Waldman

1990-01-01

20

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

21

The interaction between corporate tax structure and disclosure policy  

Microsoft Academic Search

When socially desirable behaviors are deemed difficult to legislate, tax code is often called upon to indirectly achieve the\\u000a desired ends. Adjustments to tax policy have been employed to spark investment, encourage charitable donations, and discourage\\u000a tobacco consumption, to name a few examples. This paper demonstrates that tax policy may also be an effective means of encouraging\\u000a welfare enhancing disclosures

Anil Arya; Brian Mittendorf

2011-01-01

22

Tax Structure in Latin America: Its Impact on the Real Economy and Compliance  

Microsoft Academic Search

In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy-- economic growth, macro-economic stability, income redistribution and foreign direct investment--, and on the extent of informality –the size of the shadow economy—and ‘tax morale.’

Jorge Martinez-Vazquez; VIoleta Vulovic

2011-01-01

23

Heliospheric current sheet structure  

NASA Astrophysics Data System (ADS)

Corona expansion and heliospheric current sheet creation have been investigated by numerical solution of 3D MHD equations, using the Peresvet code. Plasma compression, dissipation, thermal conductivity, and gravitation are taken into account. The dipole magnetic field corresponding to the solar activity minimum, and typical corona parameters are used as initial conditions. It is shown, that some critical value of the coronal plasma pressure should be achieved for stationary solar wind creation. At radial expansion of the solar corona polarization does not appear. As a result, E=0 in the sheet, and the current density becomes as j = B/c. The normal magnetic field component is an important feature of the heliospheric current sheet. The sheet can not be a neutral one. Current generation is similar to action of a short closed MHD generator. The solar wind temperature is determined by plasma cooling because of plasma expansion and heat conduction from the Sun. In the process of expansion the solar wind is accelerated and achieves the supersonic velocity at a distance of about 3 solar radii. The stationary plasma flow is very sensible to corona parameters. The current sheet is surrounding by a thick plasma sheet, but plasma velocity is drops inside the sheet. The plasma velocity inside the sheet prevents magnetic reconnection. Calculation without gravitation is also carried out for comparison our results with data obtained by other authors.

Podgorny, I. M.; Podgorny, A. I.

24

Heliospheric current sheet structure  

Microsoft Academic Search

Corona expansion and heliospheric current sheet creation have been investigated by numerical solution of 3D MHD equations, using the Peresvet code. Plasma compression, dissipation, thermal conductivity, and gravitation are taken into account. The dipole magnetic field corresponding to the solar activity minimum, and typical corona parameters are used as initial conditions. It is shown, that some critical value of the

I. M. Podgorny; A. I. Podgorny

2004-01-01

25

SOME ASPECTS REGARDING THE STRUCTURE OF TAXATION SYSTEMS IN THE EUROPEAN UNION COUNTRIES  

Microsoft Academic Search

Taxation has, and will retain, a central place in economic policy. This paper sheds some light on current EU trends, regarding tax structures by type of tax (direct taxes, indirect taxes and social contributions), the level of personal income tax rates which differ very substantially, ranging from 16% to 59% and the level of corporate income tax rates which continue

Vanina Boglea

26

Employee Benefits and Tax Reform  

Microsoft Academic Search

The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans represent an addition to wealth that would be taxed at the time they are made. The interest earned on

Stephen A. Woodbury

1996-01-01

27

Determining the Current Rates of Motor Fuel Tax Evasion for the State of Montana.  

National Technical Information Service (NTIS)

The report uses data collected through interviews with neighboring states and provincial tax administrators as well as audit, enforcement and collections data provided by the Montana Department of Transportation (MDT) to determine the extent and underlyin...

P. Balducci M. Weimar S. Whitmore E. Fathelrahman L. Scovell

2006-01-01

28

The Effect of Tax on Capital Structure under Uncertainty: Model and Empirical Evidence Based on Prospect Theory  

Microsoft Academic Search

Based on Prospect Theory, a model about statutory tax rate and capital structure is developed and proves to be proper by regression analysis with data from 307 Chinese listed companies from 2001 to 2005. The results show that there is a significantly positive relation between tax rate and the amount of debt if the firm is in a certain circumstances

Zhang Bo-tao; Li Yan-xi; Wang Yang; Zheng Chun-yan

2007-01-01

29

Tax Game  

NSDL National Science Digital Library

The link between a set of taxes and income distribution is an important, but difficult, concept taught in economics principles courses. The Tax Game simulation requires a student to set tax rates for an income tax, a property tax, a wealth tax, a payroll tax, a corporate income tax, a sales tax,and an excise tax. The student can choose any rates he or she wishes, but must achieve a given revenue target.

Blecha, Betty J.

30

Structural models of corporate bond pricing with personal taxes  

Microsoft Academic Search

The structural approach offers an integrated framework to deal with yield spreads and default probability simultaneously. However, structural models perform poorly in predicting corporate bond spreads. It is unclear whether this poor performance is caused by characteristics of individual models, missing factors, or different calibration procedures. This study evaluates the performance of four structural models by incorporating two important factors,

Howard Qi; Sheen Liu; Chunchi Wu

2010-01-01

31

Property, sales, income taxes, and urban spatial structure  

Microsoft Academic Search

A hybrid approach combining theoretical and numerical strategies is utilized in determining the effect that government activity has upon urban land values and structure. A theoretical model of the interaction of households and a local government is used to structure the salient relationships. A numerical analysis is subsequently performed on the analytic system to qualitatively evaluate both the implications and

G I Thrall

1980-01-01

32

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

33

Community benefit in exchange for non-profit hospital tax exemption: current trends and future outlook.  

PubMed

Assessing the adequacy of the community benefits that not-for-profit hospitals provide in exchange for tax exemption remains a challenge. While recent changes to Internal Revenue Service (IRS) reporting requirements have improved transparency, the lack of clearly defined charitable expectations has resulted in critical scrutiny of not-for-profit hospitals' community benefits and numerous challenges to their tax exempt status. Using data from the revised IRS Form 990 Schedule H for 2009, this article documents the wide range of community benefit activities that not-for-profit hospitals in California engage in and compares them to a set of minimum spending thresholds. The findings show that when community benefit was defined narrowly in terms of charity care, very few hospitals would have met any of the minimum spending thresholds. When community benefit was defined as in the revised IRS Form 990 Schedule H, however, a majority of hospitals in California would have been considered charitable. Whether focusing on expenditures is the most appropriate way to assess the adequacy of a hospital's community benefits remains an open question. To that end, this article concludes by outlining a more comprehensive evaluation approach that builds on recent changes to non-profit hospital tax exemption implemented by the Affordable Care Act. PMID:23614265

Singh, Simone Rauscher

2013-01-01

34

Multinationals, Minority Ownership and Tax-Efficient Financing Structures  

Microsoft Academic Search

This paper presents a theory model that simultaneously accounts for the financing decisions and ownership structure in affiliates of multinational firms. We find that affiliates of multinationals have higher internal and overall debt ratios and lower rental rates of physical capital than comparable domestic firms. We also show that affiliates with minority owners have less debt than wholly owned affiliates

Dirk Schindler; Guttorm Schjelderup

2010-01-01

35

Tax Justice Country Report Series  

Microsoft Academic Search

This report is the first report in an initiative to create a comprehensive, and globally representative series of country reports that touch on diverse tax justice issues. The intent is to analyse the national tax systems, the distribution of the tax burden, the incentive structure and explore emerging national or regional themes including existing and proposed tax related advocacy issues

Steve Manteaw

36

Corporate taxes and defined benefit pension plans  

Microsoft Academic Search

The Tepper-Black arguments for tax-arbitrage opportunities from overfunding pension plans are critically examined and modifications proposed. Tax status, a function of current marginal tax rates and expected future taxable income, is predicted to determine funding policy. Tests of this modified tax benefits view suggest that 1) tax status declines are associated with pension contribution reductions, 2) reductions in contributions are

Jacob K. Thomas

1988-01-01

37

Economic integration and the optimal corporate tax structure with heterogeneous firms  

Microsoft Academic Search

We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with heterogeneous firms. We show that it is optimal for the small country's government to effectively subsidize capital inputs by granting a tax allowance in excess of the true costs of capital. Economic integration reduces the optimal capital subsidy and

Christian Bauer; Ronald B Davies; Andreas Haufler

2011-01-01

38

Economic integration and the optimal corporate tax structure with heterogeneous firms  

Microsoft Academic Search

We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with heterogeneous firms. We show that it is optimal for the small country's government to e®ectively subsidize capital inputs by granting a tax allowance in excess of the true costs of capital. Economic integration reduces the optimal capital subsidy and

Christian Bauer; Ronald B. Davies; Andreas Haufler

2011-01-01

39

Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms  

Microsoft Academic Search

We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with heterogeneous firms. We show that it is optimal for the small country’s government to effectively subsidize capital inputs by granting a tax allowance in excess of the true costs of capital. Economic integration reduces the optimal capital subsidy and

Christian Josef Bauer; Ronald B. Davies; Andreas Haufler

2011-01-01

40

After-tax term structures of real interest rates: Inferences from the UK linked and non-linked gilt markets  

Microsoft Academic Search

This study estimates the after-tax term structure of real interest rates using the prices of UK linked and non-linked gilts over the period from 25 January 1986 until 25 October 1993. The impact of differential taxation and the existence of “noise” in observed market prices is found to produce a significant impact on the parameter estimation of term structure models

Andrew R. Aziz; Eliezer Z. Prisman

2000-01-01

41

Understanding Tax Evasion Dynamics  

Microsoft Academic Search

Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being audited is an increasing function of current evasion. Under these circumstances, a rational taxpayer's current evasion is a decreasing function of

Eduardo M. R. A. Engel; James R. Hines Jr.

1999-01-01

42

Tax Policy and Administration  

NSDL National Science Digital Library

World Bank's new Tax Policy and Administration Website is the seventh site in a series offering in-depth bibliographies of aspects of the public sector. Tax Policy and Administration is divided into five main topics. Each of the five topics provides a collection of readings, papers, and reports. The key reading in the first topic, Institutional Framework of Tax Policy, deals with a comparative analysis of the Korean, US, and Japanese electoral tax cycles. Designing Tax Structure looks at tax design, including theory, practice, and analytic methods. The third section, The Institutional Framework of Tax Administration, examines cultural, social, economic, and legal institutions and their effects on tax administration, such as corruption, incentives, and economic development and reform. Tax administration itself is covered in the fourth topic, and the final theme, Evaluating Tax Policy and Administration, offers a collection of readings providing analysis of tax administration framework. This site's compilation is obviously carefully thought out and researched. While each reading is abstracted, only a handful of them are available in their entirety online.

2007-08-05

43

Excise Tax Avoidance: The Case of State Cigarette Taxes  

Microsoft Academic Search

In this paper we contribute new empirical results about consumers’ decisions to avoid cigarette excise taxes, and a new applied welfare economic analysis of optimal excise taxation with tax avoidance. We examine direct measures of consumer excise tax avoidance in novel individual-level data from the 2003 and 2006 - 2007 Tobacco Use Supplements to the U.S. Current Population Survey. We

Philip DeCicca; Donald S. Kenkel; Feng Liu

2010-01-01

44

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.

45

Indirect Taxes on International Aviation  

Microsoft Academic Search

This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue—not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities

Michael Keen; Jon Strand

2006-01-01

46

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

47

Capital Structure, Solvency Regulation, and Federal Income Taxes for Property-Casualty Insurance Companies  

Microsoft Academic Search

The tax shields from debt financing reduce the cost of op- erations for firms with low cost of bankruptcy. State regu- lation prevents insurers from using long-term debt as statu- tory surplus, to ensure sufficient equity capital to meet policyholder obligations. Constraints on regulatory capi- tal force policyholders to fund high tax costs on insurers and reduce the market forces

Sholom Feldblum

48

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

49

Current halo structures in high-current plasma experiments: ?-pinch  

NASA Astrophysics Data System (ADS)

Experimental data elucidating mechanisms for halo formation in ?-pinch discharges are presented and discussed. The experiments were performed with different gases (H2, D2, He, and Ar) in a theta-pinch device with a porcelain vacuum chamber and an excitation coil 15 cm in diameter and 30 cm in length. The stored energy, the current in the excitation coil, and the current half-period were W = 10 kJ, I = 400 kA, and T/2 = 14 ?s, respectively. It is found that the plasma rings (halos) surrounding the pinch core arise as a result of coaxial pinch stratification due to both the excitation of closed currents (inductons) inside the pinch and the radial convergence of the plasma current sheaths produced after the explosion of T-layers formed near the wall in the initial stage of the discharge. It is concluded that halo structures observed in pinches, tokamaks, and other high-current devices used in controlled fusion research have the same nature.

Matveev, Yu. V.

2007-03-01

50

Ocean currents help explain population genetic structure  

Microsoft Academic Search

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 popu- lation genetic structuring as compared with conventional spatial genetic

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

2010-01-01

51

Factors affecting property tax reliance: Additional evidence  

Microsoft Academic Search

This paper contributes to the understanding of the variation in property tax reliance. Factors thought to underlie the relative use of property taxes in financing local public services are examined. Because of the importance of external debt and tax limits in determining both tax policies and local government organization, particular attention is paid to local government structure and the impact

David L. Chicoine; Norman Walzer

1986-01-01

52

State Tax Policy and Entrepreneurial Activity.  

National Technical Information Service (NTIS)

Engaging in entrepreneurship and starting a small business can be made more or less difficult by the structure of income taxes. While federal income taxes are the single largest tax on small business, state and local taxes can also impact small firms. Rec...

D. Bruce J. Deskins

2006-01-01

53

Tax Reforms in China and Russia  

Microsoft Academic Search

This paper compares tax reforms and current tax systems in China and Russia. In both countries, earlier tax reforms aimed at providing incentives to state-owned enterprises (SOEs) to improve productivity. In the 1990s, China and Russia established market-oriented tax systems, and both experienced a decline in tax revenues. Entering the new century, China adopted an increased-spending fiscal policy, while Russia

Shuanglin Lin

2009-01-01

54

The U.S. Consumption Tax: Evolution, Not Revolution  

Microsoft Academic Search

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income

Daniel S. Goldberg

2004-01-01

55

The U.S. Consumption Tax: Evolution, Not Revolution  

Microsoft Academic Search

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1) consumed income, (2) yield exemption, and (3) point-of-sale taxation. Under the consumed income

Daniel S. Goldberg

2003-01-01

56

Evaluating the Costs and Benefits of Taxing Internet Commerce.  

National Technical Information Service (NTIS)

Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generated considerable policy debate. In this paper we analyze the costs and benefits of enforcing such taxes including revenue losses, competition with retail, ex...

A. Goolsbee J. Zittrain

1999-01-01

57

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

EIA Publications

The AEO2008 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

58

Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms  

Microsoft Academic Search

The Social Security Disability Insurance (SSDI) Program has long been criticized by economists for its apparent work disincentives stemming from the imposition of 100-percent tax rates on earnings. However, the program has been modified in recent years to allow recipients to keep some of their earnings for fixed periods of time. Moreover, additional proposals have been made for lowering the

Hilary Williamson Hoynes; Robert Moffitt

1997-01-01

59

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

60

Tax evasion and the optimum general income tax  

Microsoft Academic Search

This paper incorporates tax evasion into an optimum general income tax problem with endogenous labor supply. It posits a two-group model with high- and low-wage individuals to investigate the properties of optimal audit and tax structures. The following main results are obtained. First, high-wage persons are never audited while low-wage persons are audited with a probability strictly less than one.

Helmuth Cremer; Firouz Gahvari

1996-01-01

61

Can Soft Drink Taxes Reduce Population Weight?  

PubMed Central

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

Fletcher, Jason M.; Frisvold, David

2009-01-01

62

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

63

Tax Evasion, Tax Amnesties and the Psychological Tax Contract  

Microsoft Academic Search

Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes. Tax morale is, however, also endogenous and depends on an interaction

Lars P. Feld; Bruno S. Frey

2007-01-01

64

Tax Evasion and Tax Compliance  

Microsoft Academic Search

This chapter offers an overview of the theoretical and empirical research on tax evasion, delineating the variety of factors affecting noncompliance and examining possible remedies. Particular emphasis is placed on the institutional and procedural rules governing the tax enforcement policy. JEL classification: K34

Luigi Alberto Franzoni

1998-01-01

65

Taxes and income distribution in Chile: some unpleasant redistributive arithmetic  

Microsoft Academic Search

This paper quantifies the direct impact of taxes on income distribution at the household level in Chile and estimates the distributional effect of several changes in the tax structure. We find that income distributions before and after taxes are very similar (Gini coefficients of 0.488 and 0.496, respectively). Moreover, radical modifications of the tax structure, such as raising the value

Eduardo M. R. A. Engel; Alexander Galetovic; Claudio E. Raddatz

1999-01-01

66

Chapter 22 Tax avoidance, evasion, and administration  

Microsoft Academic Search

Tax avoidance and evasion are pervasive in all countries, and tax structures are undoubtedly skewed by this reality. Standard models of taxation and their conclusions must reflect these realities.This paper first presents theoretical models that integrate avoidance and evasion into the overall decision problem faced by individuals. Early models of this area focused on tax evasion, modeled as a gamble

Shlomo Yitzhaki

2002-01-01

67

Corporate Tax Avoidance and High Powered Incentives  

Microsoft Academic Search

This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in determining how high-powered incentives influence tax sheltering decisions. The model generates the testable hypothesis that firm governance characteristics

Mihir A. Desai; Dhammika Dharmapala

2004-01-01

68

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

69

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

70

Corporate taxes, strategic default, and the cost of debt  

Microsoft Academic Search

The current US tax code’s loss carry provisions provide implicit tax subsidies to financially troubled firms. Since shareholders ultimately decide when to announce bankruptcy, such tax subsidies can incentivize them to strategically postpone default. Therefore, corporate taxation can influence corporate cost of debt. Using a large panel of corporate bonds, we find supporting evidence: credit spreads become smaller as tax

Ali Nejadmalayeri; Manohar Singh

71

Investigations of the disorder in the TaxN thin films: On the first order Raman spectrum of the rock salt crystal structure  

NASA Astrophysics Data System (ADS)

First order Raman absorption in materials with the rock salt crystal structure is forbidden. Its appearance in real crystals results from the presence of vacancies and other defects. For TaxN polycrystalline thin films, we found that imperfections that reduce the coherence length contribute to the appearance of the first order Raman spectrum. This investigation enables us to better understand the anomalous concentration dependence of the resistivity of TaxN polycrystalline thin films fabricated using reactive sputtering at 450 °C and 4.9 mTorr nitrogen pressures on amorphous substrates.

O?ko, M.; Žonja, S.; Salamon, K.; Ivanda, M.; Yu, L.; Newman, N.

2013-07-01

72

Refundable Tax Credits.  

National Technical Information Service (NTIS)

The U.S. tax code contains many preferences that lower or eliminate the amount of taxes owed. Those preferences include deductions, exclusions, and tax credits, which can be either refundable or nonrefundable. Refundable tax credits differ from other pref...

2013-01-01

73

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.

74

26 CFR 157.6161-1 - Extension of time for paying tax.  

Code of Federal Regulations, 2010 CFR

...TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6161-1...amount of any tax imposed by chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code and...

2009-04-01

75

26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.  

Code of Federal Regulations, 2010 CFR

...TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6151-1...returns. The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any...

2010-04-01

76

Energy plantations as an investment alternative: tax and legal aspects  

Microsoft Academic Search

This report focuses on the tax aspects of investments in energy plantation business enterprises. Alternative tax treatments and associated tax issues are discussed in detail. This is followed by a discussion of investment structures appropriate for a range of investor types. The concluding section attempts to assess the impact of these tax considerations on the potential for energy plantations over

Hoover

1984-01-01

77

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

78

Tax rates, tax administration and income tax evasion in Switzerland  

Microsoft Academic Search

This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The

Werner W. Pommerehne; Hannelore Weck-Hannemann

1996-01-01

79

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

80

Energy Taxes and Optimal Tax Theory  

Microsoft Academic Search

The authors begin with a brief discussion of existing and proposed energy taxes in the US. The major energy tax devices used at the general level are considered, together with previous estimates of the effective tax rate on the energy sector relative to other sectors of the economy. Next, the principles of optimal tax theory are reviewed. The nature of

Michael J. Boskin; Marc S. Robinson

1985-01-01

81

Pure spin current in graphene NS structures  

Microsoft Academic Search

We demonstrate theoretically the possibility to produce a pure spin current\\u000ain graphene by filtering the charge from a spin-polarized electric current. To\\u000aachieve this effect, which is based on the recently predicted property of\\u000aspecular Andreev reflection in graphene, we propose two possible device\\u000astructures containing normal-superconductor (NS) junctions.

D. Greenbaum; S. Das; G. Schwiete; P. G. Silvestrov

2006-01-01

82

Income Tax, Commodity Tax and Environmental Policy  

Microsoft Academic Search

Using the self-selection approach to tax analysis, thepaper analyses the impact of environmental externalities on Pareto-efficientnon-linear income tax, proportional commodity taxes and publicexpenditure. Consideration of externalities within this frameworkreveals intuitive insights into environmental tax policy, suggestingthat some earlier conclusions drawn in the relevant literaturemight be misleading. The results indicate that, while the externality‘sdirect harmful impact raises marginal tax rates, the

Jukka Pirttilä; Matti Tuomala

1997-01-01

83

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

84

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

85

Should Income Taxes Replace State General Sales Taxes? A Welfare Analysis of a Taxing Dilemma  

Microsoft Academic Search

State sales taxes are levied primarily on tangible goods. Substitution of untaxed services for taxed goods has eroded the sales tax base. States have responded by increasing sales tax rates; however, higher rates encourage base erosion and increase tax distortions. A possible solution to the problem would replace sales taxes with income taxes. Since the income tax distorts saving and

Benjamin Russo; Eric Taylor

86

EvoLuTIoN OF FEDERAL INCOME TAx WITHHOLDING: THE MACHINERY OF INSTITUTIONAL CHANGE  

Microsoft Academic Search

Taxes are the backbone of any politico-economic regime. Con- straints on a government's power to tax are constraints on its power to act. Focusing on the legalization of mandatory federal income tax withholdingthroughtheCurrent TaxPayment Actof1943, thisarticle examinesforcesthathaveerodedconstraintsontheU.S. government's power to tax. The central questions thisarticle seeksto answerare how, why, and to what effect—despite preponderant public opposition to universal income tax

Charlotte Twight

87

Current-confinement structure and extremely high current density in organic light-emitting transistors.  

PubMed

Extremely high current densities are realized in single-crystal ambipolar light-emitting transistors using an electron-injection buffer layer and a current-confinement structure via laser etching. Moreover, a linear increase in the luminance was observed at current densities of up to 1 kA cm(-2) , which is an efficiency-preservation improvement of three orders of magnitude over conventional organic light-emitting diodes (OLEDs) at high current densities. PMID:22961877

Sawabe, Kosuke; Imakawa, Masaki; Nakano, Masaki; Yamao, Takeshi; Hotta, Shu; Iwasa, Yoshihiro; Takenobu, Taishi

2012-09-10

88

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

89

Multinational Firm Tax Avoidance and Tax Policy  

Microsoft Academic Search

This paper considers the tax policy consequences of both real and fi nancial types of international tax avoidance, focusing on U.S. multinational fi rms over the period 1982-2004. First, income shifting is examined by estimating the relationship between U.S. affi liate profi t rates and foreign country tax rates. Second, the effects of taxes on multinational fi rms' real operations

Kimberly A. Clausing

2009-01-01

90

Automatic installation of underwater elastic structures under unknown currents  

Microsoft Academic Search

This paper deals with the new technique of installation and construction of underwater flexible structures by using learning tracking controller (LTC). The LTC has such potentials on the installation or construction of underwater structures, in deep water under unknown currents, that the structure can be installed precisely on the desired point on seabed. By this method automated construction of very

Hideyuki Suzuki; Qi Tao; Koichiro Yoshida

1998-01-01

91

Tax evasion and the optimal inflation tax  

Microsoft Academic Search

We developed a simple monetary model to study the effects of tax evasion on the optimal inflation tax. The model is constructed so that inflation might be an indirect way of taxing the underground sector of the economy. We show that while there are theoretical reasons for positive optimal inflation rates, the effects are quantitatively small, even in countries with

Juan Pablo Nicolini

1998-01-01

92

Illegal Tax Protesters Threaten Tax System.  

National Technical Information Service (NTIS)

The number of illegal tax protestors-persons who, according to IRS, advocate and/or use schemes to evade paying taxes- has increased significantly in recent years. Since they represent a threat to our Nation's voluntary tax system, IRS has taken some impo...

1981-01-01

93

Seeing Like the OECD on Tax  

Microsoft Academic Search

Scott's account of state-making is premised on the ‘legibility’ of society, facilitating administration by replacing idiosyncratic and particularistic local arrangements with a uniform bureaucratic grid. Along with conscription, extracting tax was the primary motivation behind this transformation. With the growth in cross-border economic relations, the current challenge for tax collectors is to make finance and banking legible at the global

J. C. Sharman

2012-01-01

94

Seeing Like the OECD on Tax  

Microsoft Academic Search

Scott's account of state-making is premised on the ‘legibility’ of society, facilitating administration by replacing idiosyncratic and particularistic local arrangements with a uniform bureaucratic grid. Along with conscription, extracting tax was the primary motivation behind this transformation. With the growth in cross-border economic relations, the current challenge for tax collectors is to make finance and banking legible at the global

J. C. Sharman

2011-01-01

95

Energy Prices, Taxes and Carbon Dioxide Emissions  

Microsoft Academic Search

Taxes levied on the carbon content of fuels (carbon taxes) are being considered in many OECD countries as a possible policy instrument to reduce carbon dioxide emissions. This paper first reviews the policy response in Member countries to the threat of global warming. It then discusses the link between carbon emission intensities and current energy prices, touching also on the

Peter Hoeller; Markku Wallin

1991-01-01

96

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

97

Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability  

Microsoft Academic Search

Fiscal sustainability and economic growth are key concerns at the current juncture. The focus of tax policy has now shifted away from stimulus measures towards a much needed consolidation of public finances, made even more necessary in light of the difficulties currently faced by some Member States in refinancing their sovereign debt. At the same time, tax policies may play

2011-01-01

98

Subject was Taxes.  

National Technical Information Service (NTIS)

Uses a class project, organized by two high school seniors, to illustrate the history of taxes. They learn, by their work, that taxes are required to provide goods and services; that ancient taxes consisted of farm animals and other such goods; that taxes...

1994-01-01

99

Dynamics of the structure of electric currents and electrodynamic forces in current sheets  

SciTech Connect

Specific features of the spatial distributions of the electric current and electrodynamic forces in current sheets are examined by studying the magnetic fields in them. It is shown that the j Multiplication-Sign B forces should lead to a gradual increase in the kinetic energy of the plasma accelerated along the current sheet surface. Excitation of currents directed oppositely to the main current in the central part of the sheet is observed for the first time, and the time evolution of the forward and reverse currents is investigated. Generation of reversed currents is a manifestation of the dynamic effects caused by the motion of plasma flows in the magnetic field and leading to a change in the magnetic structure of the current sheet.

Frank, A. G.; Satunin, S. N. [Russian Academy of Sciences, Prokhorov General Physics Institute (Russian Federation)

2011-10-15

100

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

101

The Efficiency Gains from Social Security Benefit - Tax Linkage  

Microsoft Academic Search

This paper examines the efficiency gains from linking marginal Social Security benefits to marginal Social Security payroll taxes. In the U.S. the current combined employer-employee OASI payroll tax rate is 10.4 percent. Recent estimates suggest that the average marginal income tax rate is roughly 27 percent (Barro and Sahaskul (1983)). If marginal OASI payroll taxes provided no marginal Social Security

Alan J. Auerbach; Laurence J. Kotlikoff

1985-01-01

102

Design and Structure of an Extended Life High Current Sparkgap  

Microsoft Academic Search

The failure modes of a high-current 100-kA 0.6-C sparkgap were studied. The results of the study were used to design and build a high reliability, high-current sparkgap (130-kA 0.7-C). The structure of the sparkgap and the results of the testing are described.

D. Affinito; E. Bar-Avraham; A. Fisher

1979-01-01

103

Pure spin current in graphene normal-superconductor structures  

Microsoft Academic Search

We demonstrate theoretically the possibility of producing a pure spin current in graphene by filtering the charge from a spin-polarized electric current. To achieve this effect, which is based on the recently predicted property of specular Andreev reflection in graphene, we propose two possible device structures containing normal-superconductor junctions.

D. Greenbaum; S. Das; G. Schwiete; P. G. Silvestrov

2007-01-01

104

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

105

A State Income Tax: Historically, Constitutionally, and Economically Wrong  

Microsoft Academic Search

Politicians and interest groups alike are touting an individual income tax as a perfect repair mechanism for our school finance structure, especially in terms of property tax relief and ending recapture. Senator Eliot Shapleigh, Representative Eddie Rodriguez, and the Center for Public Policy Priorities have all pushed hard for a state income tax, and they all point to the many

Brent Connett

106

Sales tax exemptions and credits: Time to reevaluate  

Microsoft Academic Search

The state sales tax is an inherently regressive source of revenue. This has given rise to attempts to counter the regressivity through adjustments to the basic sales tax structure through credits and exemptions. Two new alternatives appear to have both theoretical and practical advantages over simple credits and exemptions: the use of a debit card for delivering sales tax credits

Frederick W. Derrick; Charles E. Scott

1995-01-01

107

Current sensorless integral variable structure controller of synchronous reluctance motor  

Microsoft Academic Search

A synchronous reluctance motor driven by an integral variable structure controller for current sensorless is presented. The mathematical model for the synchronous reluctance motor includes core loss. We develop a maximum torque control strategy. The integral variable structure controller is used to reject the uncertain bounded disturbances and parameter variations. The voltage reference equation generates the require voltage from the

Huann-Keng Chiang; Chien-An Chen; Bor-Ren Lin; Kai-Sheng Hsu

2006-01-01

108

Ownership structure and corporate governance in China: some current issues  

Microsoft Academic Search

Purpose – This paper seeks to investigate some current issues of ownership structure and corporate governance in China. Design\\/methodology\\/approach – The methodology is a review, analysing issues of ownership structure and reviewing problems in corporate governance, followed by some suggestions for improvement. Findings – It is found that the heavily concentrated equity ownership in the hands of large state-owned shareholders

Gang Wei; Mingzhai Geng

2008-01-01

109

Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime  

Microsoft Academic Search

We study the structure of taxation in a sample of 100 democratic and nondemocratic regimes over three time periods. The results\\u000a provide strong support for several regularities in the world as a whole, specifically (1) scale effect: utilization of each tax source increases as the government expands, (2) base effect: tax systems rely more heavily on relatively larger tax bases,

Lawrence W. Kenny; Stanley L. Winer

2006-01-01

110

Tax barriers to solar central receiver generation technology  

SciTech Connect

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 codes. The same measure is used to devise a tax strategy which produces the following two types of equitable taxation: (1) the two plants carry nearly equal tax loads, and (2) local, state and federal governments receive the same distribution of revenues from the solar plant as from the gas-fired plant `Me results show that central receivers (and likely other capital-intensive technologies) carry higher tax loads compared to competing gasfired generation, that tax loads are highly correlated with competitiveness, and that equitable taxation is feasible within the boundaries of the study.

Jenkins, A.F. [California Energy Commission, Sacramento, CA (United States); Reilly, H.E. [Sandia National Labs., Albuquerque, NM (United States)

1994-12-31

111

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

112

Restricting preferential tax regimes to avoid harmful tax competition  

Microsoft Academic Search

Governments fear that tax competition erodes national revenues. Preferential tax regimes, which levy different taxes on distinguishable tax bases, are particularly criticized for accelerating a race to the bottom. According to both the EU and the OECD, countries should refrain from this kind of tax discrimination. This viewpoint was recently queried by [Keen, M., 2001. Preferential regimes can make tax

Alexander Haupt; Wolfgang Peters

2005-01-01

113

Current structure and volume transport of the Soya Warm Current in summer  

Microsoft Academic Search

ADCP, CTD and XBT observations were conducted to investigate the current structure and temperature, salinity and density distributions\\u000a in the Soya Warm Current (SWC) in August, 1998 and July, 2000. The ADCP observations clearly revealed the SWC along the Hokkaido\\u000a coast, with a width of 30–35 km and an axis of maximum speed of 1.0 to 1.3 ms?1, located at

Masaji Matsuyama; Makiko Wadaka; Taizo Abe; Masaaki Aota; Yoshio Koike

2006-01-01

114

TAX EVASION MONOPOLY AND NONNEUTRAL PROFIT TAXES  

Microsoft Academic Search

Abstract -It is known in the literature that tax evasion does not influence the monopolist’s output decision, and hence, profit taxes are neutral, even in the presence,of tax evasion. This result is based,on the assumption,that the audit probability and,the penalty rate are fixed or depend,on the understatement or overstatementof relevant economic indicators. However, under alternative and,perhaps,more,reasonable,formula- tions of the audit

Kangoh Lee

115

Cathodic protection current testing for large plant structures  

SciTech Connect

Design of cathodic protection (CP) for underground facilities in large plants is a problem. A method is described for performing data interpretation of field cathodic current requirement tests on large plant structures. It is possible to perform meaningful tests with small temporary current sources and arrive at a design where final requirements are many times larger. Examples of its use at a power plant and an air separation plant are given.

Maynard, R.J. [Aurora Corrosion Control, Calgary, Alberta (Canada)

1996-07-01

116

Current transport in metal\\/hafnium oxide\\/silicon structure  

Microsoft Academic Search

Based on the experimental results of the temperature dependence of gate leakage current and Fowler-Nordheim tunneling characteristics at 77 K, we have extracted the energy band diagrams and current transport mechanisms for metal\\/HfO2\\/Si structures. In particular, we have obtained the following quantities that will be useful for modeling and simulation: i) HfO2\\/Si conduction band offset (or barrier height): 1.13 ±

W. J. Zhu; Tso-Ping Ma; Takashi Tamagawa; J. Kim; Y. di

2002-01-01

117

Spin current related phenomena in metallic nano-structures  

NASA Astrophysics Data System (ADS)

The transport properties of diffusive spin currents have been investigated in lateral ferromagnetic/nonmagnetic metal hybrid structures. The spin diffusion processes were found strongly dependent on the magnitude of the spin resistances of connected materials. The efficient spin injection and detection are accomplished by optimizing the junction structures on the basis of the spin resistance circuitry. The magnetization switching of a nano-scale ferromagnetic particle and also room temperature spin Hall effect measurements were demonstrated by using an efficient pure-spin-current injection.

Otani, Yoshichika; Kimura, Takashi

2011-01-01

118

Cigarette tax avoidance and evasion  

Microsoft Academic Search

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from

Mark Stehr

2005-01-01

119

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

120

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

121

Dark Current Simulation for Linear Collider Accelerator Structures  

SciTech Connect

The dynamics of field-emitted electrons in the traveling wave fields of a constant gradient (tapered) disk-loaded waveguide is followed numerically. Previous simulations have been limited to constant impedance (uniform) structures for sake of simplicity since only the fields in a unit cell is needed. Using a finite element field solver on a parallel computer, the fields in the tapered structure can now be readily generated. We will obtain the characteristics of the dark current emitted from both structure types and compare the two results with and without the effect of secondary electrons. The NLC and JLC detuned structures are considered to study if dark current may pose a problem for high gradient acceleration in the next generation of Linear Colliders.

Ng, C.K.; Li, Z.; Zhan, X.; Srinivas, V.; Wang, J.; Ko, K.; /SLAC

2011-08-25

122

Tax Avoidance, Evasion, and Administration  

Microsoft Academic Search

When tax structure changes, people may alter their consumption basket, but they also may call and give new instructions to their accountant, change their reports to the IRS, change the timing of transactions, and undertake a range of other actions that do not directly involve a change in their consumption basket. This survey argues that acknowledging the variety of behavioral

Joel Slemrod; Shlomo Yitzhaki

2000-01-01

123

Structures of plasma and current in dynamic Z pinches  

SciTech Connect

The dynamics of plasma layers and the structure of the current in a Z-pinch device is experimentally investigated. It is found that the formation of the principal current sheath ends with a disruptive expansion of the sheath, and the pinch breaks up after compression into separate current filaments. It is also shown that the filling of the region outside the pinch with plasma and with currents that alternate in direction is the result of the interaction of current loops (inductons) produced in the magnetic piston after it is compressed by the reflected shock wave. The observed phenomena take place when overheat instability develops and can be realized, e.g., in theta pinches, plasma foci, and tokamaks.

Butov, I.Y.; Matveev, Y.V.

1981-08-01

124

Current and future problems in structural acoustic fatigue  

Microsoft Academic Search

Acoustic fatigue failures can be caused by the dynamic response of aircraft structures to unsteady pressure loading from aerodynamic and engine acoustic sources. The life of structures is often difficult to assess accurately and may be greatly affected by steady thermal, in-plane and out-of-plane loads. Furthermore, currently available methods do not enable fatigue life assessment of the substructure to be

P. D. Green

1994-01-01

125

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

126

Three-Dimensional Structure of Storm-Generated Currents  

Microsoft Academic Search

The destruction caused by wind-generated storm surges in coastal regions has made the importance of their study recognized for many years. More recently, the advent of offshore oil production platforms, superports, and other permanent structures in coastal waters has made an understanding of the currents associated with the storm surge increasingly important. Although the wind-driven waves produce the dominant forces

George Z. Forristall

1974-01-01

127

Interactions, Currents and the Structure of Few-Nucleon Systems.  

National Technical Information Service (NTIS)

The current understanding of the structure of nuclei with up to A=8, including energy spectra, electromagnetic form factors, and weak transitions, is reviewed within the context of a realistic approach to nuclear dynamics based on two- and three-nucleon i...

R. Schiavilla

2000-01-01

128

Galvanic current induced by heterogeneous structures on stainless steel wire  

Microsoft Academic Search

Galvanic corrosion could be initialized between the heterogeneous structures of an implant and the resulting corrosion products could act as a trigger for thrombosis and inflammation leading to restenosis after deployment of implant inside the artery. Experimental evidence showed that there were significant differences in the electrochemical behaviors among the different grain sizes of an implant. Galvanic current was detected

Chun-Che Shih; Chun-Ming Shih; Yea-Yang Su; Shing-Jong Lin

2005-01-01

129

Tax Evasion, Tax Avoidance and Development Finance  

Microsoft Academic Search

Domestic revenue mobilisation is key to sustainable development finance - only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies' expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of government finances. This paper estimates the

Alex Cobham

130

Tax Evasion and Trust  

Microsoft Academic Search

Tax evasion has been a huge problem in Russia. Since the breakup of the Soviet Union there has been a steady decline in the share of Gross Domestic Product collected in revenue by the State at all levels, although in the last couple of years the problem has improved somewhat. The standard view of tax compliance in tax theory is

Ronald Wintrobe

2001-01-01

131

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.

132

Identifying Current-Sheet-like Structures in the Solar Wind  

NASA Astrophysics Data System (ADS)

In past years, measurements of the solar wind plasma have advanced our understanding of MHD turbulence tremendously. At small scales, the solar wind is believed to be ve`xry multifractal with nonlinear interactions causing an intermittent energy dissipation, leading to possible current-sheet structures. In this Letter, we propose a systematic data analysis procedure to examine the existence of current sheets in the solar wind. We show that by studying the integrated distribution function F(?, ?) of the angle between two unit magnetic fields b?(t) and b?(t+?), as well as its ?-dependence, one can unambiguously identify the existence of current-sheet-like structures in the solar wind. Using this procedure, we analyze magnetic field data from the VHM/FGM instrument on board the spacecraft Ulysses for two periods, one in solar maximum and the other in solar minimum. In both cases, current sheets are clearly inferred. Furthermore, we also outline a procedure that allows the identification of the actual locations of these current sheets. Results from our analysis and the implications of the existence of current sheets in the solar wind are discussed.

Li, G.

2008-01-01

133

State cigarette excise taxes - United States, 2010-2011.  

PubMed

Increasing the price of cigarettes reduces the demand for cigarettes, thereby reducing youth smoking initiation and cigarette consumption and decreasing the prevalence of cigarette use in the United States overall, particularly among youths and young adults. The most common way governments have increased the price of cigarettes is by increasing cigarette excise taxes, which currently are imposed by all states and the District of Columbia. To update data on state cigarette excise taxes in 2009, CDC conducted a survey of changes in state cigarette excise taxes during 2010-2011. During that period, eight states increased their cigarette excise taxes, and one state decreased its tax; as a result, the mean state tax increased from $1.34 in 2009 to $1.46 in 2011. Previous evidence indicates that further increases in cigarette excise taxes would be expected to result in further reductions in demand for cigarettes, decreasing smoking and associated morbidity and mortality. PMID:22456118

2012-03-30

134

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

135

After-tax money income estimates of households: 1984.  

PubMed

This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12280649

Nelson, C T

1986-07-01

136

Estimating the Wind Driven Velocity Structure of the California Current  

NASA Astrophysics Data System (ADS)

We investigate the wind driven velocity structure of the California Current (CC) using a 12-year time series of ageostrophic velocities, ocean surface winds, and two regression models of the system. The ageostrophic current is estimated by removing geostrophic velocities, which are determined by the combination of CTD (conductivity, temperature, depth) and altimetry data from total flow velocity observations. Total current (i.e. ageostrophic and geostrophic) observations are derived from satellite-tracked drifting buoys, the maximum cross-correlation (MCC) technique applied to satellite thermal imagery, and shipboard acoustic Doppler current profiler (ADCP) data. Residual ageostrophic observations demonstrate magnitude and phase decay, with increasing depth, which is consistent with Ekman theory. Regression models, driven by wind velocities from scatterometry and ageostrophic current estimates, are used to characterize the response of the ocean to wind forcing. The first model is run on each ageostrophic data set independently (MCC, drifters, ADCP at different depths) to characterize the vertical wind-driven response of the ocean current. Strong linear magnitude decay with depth is found. The second model run takes into account the depth of ageostrophic observations and is used to characterize the horizontal response of the ocean to wind forcing. Parameters estimated show parallel, jet-like regions of increased response to wind forcing offshore of coastal promontories. These jet-like features are ~200 km wide and are tilted at an angle of 20° to the parallel.

Matthews, D. K.; Emery, W.

2008-12-01

137

Should Carbon Taxes Be Additional to Other Transport Fuel Taxes?  

Microsoft Academic Search

If transport fuel is taxed as a method of charging for road use and congestion, then, as a first approximation, carbon taxes should be superimposed on the existing taxes and the final price of transport fuel should rise by somewhat more than the carbon tax. If transport fuels are already taxed, the cost of meeting the emissions target will depend

David M Newbery

1992-01-01

138

Restricting tax preferentials to avoid harmful tax competition  

Microsoft Academic Search

Abstract Tax competition is a race to the bottom which erodes national tax revenues. As tax preferentials o¤er a lower tax rate on FDI than on domestic investments, they have a reputation for being an instrument to exaggerate tax competition. Following the EU or OECD, a code of conduct is needed which recommends to refrain from preferentials. It was Keen

Alexander Haupt; Wolfgang Peters

139

On the structure of supercritical western boundary currents  

Microsoft Academic Search

The structure of supercritical western boundary currents is investigated using a quasi-geostrophic numerical model. The basic flow is of meridional Munk balance, and the input boundary is perturbed by the most unstable wave solution obtained from linear spatial instability calculations. Self-preserving (or equilibrium) solutions are obtained for the model runs at Re=30, 60, 90, and 120, and their energy and

Sang-Ki Lee

2001-01-01

140

The Structure of Mark’s Gospel: Current Proposals  

Microsoft Academic Search

For many decades now Markan scholarship has struggled to uncover the structure of Mark’s gospel. With the advent of literary\\/narrative criticism the struggle has intensified to understand how the gospel unfolds in order to tell its story of Jesus. This article surveys recent and current proposals that have been advanced for Mark’s gospel. Some scholars have judged that there is

Kevin W. Larsen

2004-01-01

141

26 CFR 301.6111-2 - Confidential corporate tax shelters.  

Code of Federal Regulations, 2013 CFR

...significant purpose of the structure of which is the avoidance...significant purpose of the structure of a transaction if...affecting the amount, timing, character, or source of any item of...the tax treatment and tax structure of such transactions...

2013-04-01

142

Personal Taxes, Endogenous Default, and Corporate Bond Yield Spreads  

Microsoft Academic Search

Term structure models have often been criticized for failing to explain satisfactorily the yield spread between corporate and Treasury bonds. A potential problem is that the personal tax effect is ignored in these models. In this paper, we employ a structural model to investigate the role of personal taxes on both debt and equity returns in capital structure decisions and

Sheen X. Liu; Howard Qi; Chunchi Wu

2006-01-01

143

AFTER-TAX ECONOMIC REPLACEMENT ANALYSIS  

Microsoft Academic Search

This paper examines after-tax serial replacement analysis under current United States tax law. The law explicitly defines the difference between an asset disposal (retirement) and a like-for-like exchange (replacement). A gain or loss is only realized when an asset is retired while a replacement leads to the transfer of any residual book value balance to the acquired asset. This transferal

JOSEPH C. HARTMAN; RAYMOND V. HARTMAN

2001-01-01

144

Current halo structures in high-current plasma experiments: {theta}-pinch  

SciTech Connect

Experimental data elucidating mechanisms for halo formation in {theta}-pinch discharges are presented and discussed. The experiments were performed with different gases (H{sub 2}, D{sub 2}, He, and Ar) in a theta-pinch device with a porcelain vacuum chamber and an excitation coil 15 cm in diameter and 30 cm in length. The stored energy, the current in the excitation coil, and the current half-period were W = 10 kJ, I = 400 kA, and T/2 = 14 {mu}s, respectively. It is found that the plasma rings (halos) surrounding the pinch core arise as a result of coaxial pinch stratification due to both the excitation of closed currents (inductons) inside the pinch and the radial convergence of the plasma current sheaths produced after the explosion of T-layers formed near the wall in the initial stage of the discharge. It is concluded that halo structures observed in pinches, tokamaks, and other high-current devices used in controlled fusion research have the same nature.

Matveev, Yu. V. [Sukhumi Physicotechnical Institute, Abkhazia (Georgia)

2007-03-15

145

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

146

State Government Tax Collections: 1998  

NSDL National Science Digital Library

The annual Census Bureau report State Government Tax Collections Data by State presents statistics on tax collections for the 50 US state governments in HTML table, ASCII text file, and spreadsheet file formats. According to the 1998 data, individual income taxes and general sales taxes continued to be the mainstay of most state government tax systems last year.

1999-01-01

147

Filamentary current structures in the postnoon sector: Observations from UARS  

SciTech Connect

During an intense geomagnetic storm (Kp 7+) that began at {approximately} 1830 UT on October 1, 1991, the 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 {mu}A/m{sup 2}) 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 {open_quotes}cusp{close_quotes} dispersions. These features more likely result from dayside boundary wave phenomena. 34 refs., 9 figs.

Bythrow, P.F.; Anderson, B.J.; Potemra, T.A. [Johns Hopkins Univ., Laurel, MD (United States)] [and others

1994-08-01

148

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings  

Microsoft Academic Search

We analyze a sample of firms accused of fraudulently overstating their earnings and examine the extent, if any, to which they paid additional income taxes on the allegedly fraudulent earnings. Based on restatements of current tax expense adjusted for the tax benefits of stock options, the evidence indicates that many firms included the overstated financial accounting income on their tax

Merle Erickson; Michelle Hanlon; Edward L. Maydew

2002-01-01

149

Allocating Payroll Tax Revenue to Personal Retirement Accounts to Maintain Social Security Benefits and the Payroll Tax Rate  

Microsoft Academic Search

In an earlier paper we analyzed a method of combining traditional tax financed pay-as-you-go Social Security benefits with annuities financed by Personal Retirement Accounts. We showed that such a combination could maintain the level of retirement income projected in current Social Security law while avoiding a future increase in the payroll tax rate. The current paper extends the earlier analysis

Martin Feldstein; Andrew Samwick

2000-01-01

150

How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and \\  

Microsoft Academic Search

Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax (IIT) and payroll taxes. For the IIT, attempts are often made to reduce the compliance and administrative costs of the tax (among other reasons) by using “presumptive” or “simplified” methods in which the tax liability is determined indirectly

James Alm; Pablo Saavedra

2006-01-01

151

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

152

Sales Taxes and the Decision to Purchase Online  

Microsoft Academic Search

Current tax treatment of online business-to-consumer transactions may be one of the factors behind rapidly growing e-commerce. In this article, the authors examine the impact of state sales taxes on the consumer decision to conduct shopping online, using comprehensive data representative of the U.S. population. The estimation results demonstrate that there exists a direct relationship between the state sales tax

James Alm; Mikhail I. Melnik

2005-01-01

153

Tax planning strategies for physicians.  

PubMed

The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients. PMID:12135713

Pope, Thomas R; Schwartz, Richard W

2002-07-01

154

Structured Cable for High-Current Coils of Tokamaks  

NASA Astrophysics Data System (ADS)

The 45 kA superconducting cable for the ITER central solenoid coil has yielded questionable results in two recent tests. In both cases the cable Tc increased after cycling only a fraction of the design life, indicating degradation due to fatigue and fracture among the superconducting strands. The Accelerator Research Lab at Texas A&M University is developing a design for a Nb3Sn structured cable suitable for such tokamak coils. The superconductor is configured in 6 sub-cables, and each subcable is supported within a channel of a central support structure within a high-strength armor sheath. The structured cable addresses two issues that are thought to compromise opposition at high current. The strands are supported without cross-overs (which produce stress concentration); and armor sheath and core structure bypass stress through the coil and among subcables so that the stress within each subcable is only what is produced directly upon it. Details of the design and plans for development will be presented.

Benson, Christopher; McIntyre, Peter; Sattarov, Akhdiyor; Mann, Thomas

2011-10-01

155

The ethics of sin taxes.  

PubMed

ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional. PMID:21198817

Green, Rebecca

2010-10-06

156

Weakened Redistributive Impacts of Personal Income Tax in Urban China: Evaluation of the Personal Income Tax Reform Implemented in September 2011  

Microsoft Academic Search

A new personal income tax reform implemented in China on September 1, 2011. The main content of this amendment is as follows: The first is to raise the pre-tax salary deduction standard from RMB2000\\/month to 3500\\/month; the second is to adjust the tax rate structure of salary, reducing from the former 9-grade extra progressive tax rate to 7 grades and

Ximing Yue; Jing Xu; Qian Liu

2012-01-01

157

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

158

Tax Havens: International Tax Avoidance and Evasion (July 9, 2009).  

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

2009-01-01

159

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

160

TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES  

Microsoft Academic Search

* Abstract - This paper examines the impact of marginal tax rates, which incorporate the earned income tax credit (EITC) as it existed in 1988, on the reporting of income by low-income taxpayers. We generally find that misreported income is not affected by tax rates, except for proprietors. Negative marginal tax rates, which occur in the phase-in range of the

DAVID JOULFAIAN; MARK RIDER

1996-01-01

161

Transportation fuel taxes around the world: More, more taxes  

SciTech Connect

Taxes on transportation fuels, and also therefore consumer prices, are rising in many countries around the world. The official reasons include environmental protection costs; shifting to free market fuel pricing; and financing of government budgets. This issue taps the ongoing international database of fuel prices and taxes to feature how countries' taxes compare, and how several countries are increasing taxes.

Not Available

1993-10-30

162

The Required Tax Rate in a National Retail Sales Tax  

Microsoft Academic Search

This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent tax- inclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, or

William G. Gale

163

Tax Avoidance and the Deadweight Loss of the Income Tax  

Microsoft Academic Search

The traditional method of analyzing the distorting effects of the income tax greatly underestimates its total deadweight loss as well as the incremental deadweight loss of an increase in income tax rates. Deadweight losses are substantially greater than these conventional estimates because the traditional framework ignores the effect of higher income tax rates on tax avoidance through changes in the

Martin Feldstein

1995-01-01

164

Sales Tax on the Internet: When and How to Tax?  

Microsoft Academic Search

As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet. However, applying these laws to border-spanning electronic commerce proved very inefficient and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging the growth of electronic commerce, we believe that use and sales taxes in gen eral are

Özlem Uzuner; Lee W. Mcknight

2001-01-01

165

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

166

CORPORATE TAX AVOIDANCE AND THE EFFECTIVENESS OF INVESTMENT TAX INCENTIVES  

Microsoft Academic Search

Clarifying the relationship between corporate tax avoidance activity and the incentive to invest is particularly important because, by most accounts, corporate tax avoidance has grown in recent years and may have contributed to the prevalence of companies in tax- loss situations. Although most analyses of corporate tax avoidance and the impact of taxation on investment have proceeded on separate tracks,

Joel Slemrod; Estelle Dauchy; Claudia Martinez

2005-01-01

167

Personally Tax Aggressive Managers and Firm Level Tax Avoidance  

Microsoft Academic Search

This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive (suspect) managers and determine whether tax avoidance activities increase in their presence. The results of my study indicate

James A. Chyz

168

Voting over tax schedules in the presence of tax avoidance  

Microsoft Academic Search

This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on the joint decisions of labor supply and tax avoidance investments. The ordering of earned- and taxable income are shown to be

Jesper Roine

2003-01-01

169

Taxing sugar-sweetened beverages: the fight against obesity.  

PubMed

Increased consumption of sugar-sweetened beverages has been identified as a key contributor in the obesity epidemic. Taxing these beverages is currently a hot topic for healthcare providers, manufacturers, and legislators. Whether a tax will help trim American waist lines remains questionable. PMID:23598553

Conkle, James; Carter, Melondie

2013-05-10

170

INCOME TAX EFFECTS ON BEEF COW REPLACEMENT STRATEGY  

Microsoft Academic Search

Little work has been done on the effect of should be considered when deciding whether to buy income taxes on the firm-level decisions made by or raise replacement heifers and what the replacement farmers and ranchers. Krause and Shapiro (4) identi- interval should be. fied this gap in agricultural economic research, noting Under the current (1976) tax regulations, owners that

Ronald D. Kay; M. Edward Rister

1977-01-01

171

Estimating Native American Contributions To Washington State Tax Revenue  

Microsoft Academic Search

In this study we estimate how much tax revenue Native Americans in Washington contribute to the state and local governments. We analyze current economic data provided by tribal, state, and federal government sources in order to measure tax revenue resulting from the tribal presence. We collected data based on 1) wages earned by tribal members employed by tribal owned enterprises,

Ethel Steinmetz; Thomas O. Skjervold

172

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

173

Design and Realization of the Levy on Contract Tax System Based on .Net Technology  

Microsoft Academic Search

The levy on contract tax system is designed in this paper, which is based on the analysis for current status of the levy on contract tax and the application of asp .net technology and a great number of database technologies. According to the procedure of the levy on contract tax, the design of system function module is realized. Index Terms—Levy

Shumin Zhou; Jianghui Fu; Xiaolu Liu

174

The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis  

Microsoft Academic Search

This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. Our results suggest that carbon taxes are more regressive when annual income is used as a measure of economic welfare than when proxies for lifetime income are used. Further, the direct component of the tax, in

Kevin A. Hassett; Aparna Mathur; Gilbert E. Metcalf

2007-01-01

175

An Analysis of the Feasibility of Implementing a Single Rate Sales Tax  

Microsoft Academic Search

The National Tax Association's project on the taxation of telecommunications and electronic commerce recommended that each state employing a sales and use tax consider adopting a single statewide rate rather than continue with the number of rates cur- rently in use. This recommendation was made in response to the criticism that current state sales and use tax schemes are too

Gary C. Cornia; Kelly D. Edmiston; Steven M. Sheffrin

2000-01-01

176

Cigarette Tax Increase to Finance SCHIP (State Children's Health Insurance Program), June 19, 2007.  

National Technical Information Service (NTIS)

The Senate Budget Resolution, S.Con.Res. 21, 110th Congress, permits an increase in the cigarette tax to pay for the State Childrens Health Insurance Program (SCHIP). Current federal taxes are 39 cents per pack, and taxes imposed at all levels of governme...

J. G. Gravelle

2007-01-01

177

E Tax: The Flat Tax as an Electronic Credit VAT  

Microsoft Academic Search

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however, allows a deduction for wages as if they were purchases of materials by the

Daniel S. Goldberg

2005-01-01

178

A future for carbon taxes  

Microsoft Academic Search

Carbon taxes have been frequently advocated as a cost-effective instrument for reducing emissions. However, in the practice of environmental policies, only six countries have implemented taxes based on the carbon content of the energy products. In this paper, we evaluate carbon taxes with regard to their competitiveness, distributional and environmental impacts. The evidence shows that carbon taxes may be an

Andrea Baranzini; José Goldemberg; Stefan Speck

2000-01-01

179

Cigarette tax avoidance and evasion.  

PubMed

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

Stehr, Mark

2004-12-19

180

Empirical tax research in accounting  

Microsoft Academic Search

This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years. The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) the taxation of multijurisdictional (international and interstate) commerce. Methodological concerns of particular interest to this

Douglas A. Shackelford; Terry Shevlinb

2001-01-01

181

The Degree of Integrating Corporate and Capital Gains Tax into Income Tax and its Impact on Investment Decisions  

Microsoft Academic Search

We investigate the influence of different systems of current income and capital gains taxation on investors’ decisions to either invest in corporate shares or to invest funds on the capital market. We analyze three basic tax systems. We show that even under certainty, we cannot derive general analytical solutions to the investment problem for different categories of tax regimes. Using

Caren Sureth; Dirk Langeleh

2007-01-01

182

Energy plantations as an investment alternative: tax and legal aspects  

SciTech Connect

This report focuses on the tax aspects of investments in energy plantation business enterprises. Alternative tax treatments and associated tax issues are discussed in detail. This is followed by a discussion of investment structures appropriate for a range of investor types. The concluding section attempts to assess the impact of these tax considerations on the potential for energy plantations over the next twenty years. Findings indicate that energy plantation offer the potential to provide wood with a location utility second only to that of wood-processing plant residue. Energy plantations will become feasible as the location utility of available supplies of existing timber decreases. The availability of tax incentives should speed up the adoption of this technology. Unless it can be shown that the tax incentives available to producers of nonrenewable energy sources exceed those available to the producers of renewable energy sources, the application of the tax treatment afforded timber producers to energy plantation investors should be sufficient. The analysis reported herein concludes that trees grown for harvest as an energy source will qualify as ''timber'', and not as an agricultural crop under the Internal Revenue Code. It is expected that detailed investment analyses of alternative tax treatments and investment structures would confirm that treatment as timber would provide more favorable after-tax returns than treatment as a crop. An exception might be where substantial initial investments in land improvements are required. Treatment as a farm corp would, under certain circumstances, allow the deduction of these expenditures. 61 refs., 3 tabs.

Hoover, W.L.

1984-10-01

183

The International Ramifications of Tax Reforms: Supply-Side Economics in a Global Economy  

Microsoft Academic Search

This paper studies tax reforms in a dynamic model of a global economy calibrated to current U.S. and European tax policies. World capital markets add consumption-smoothing and income-redistribution effects that alter closed-economy predictions. In the absence of taxes on foreign interest, welfare gains of eliminating U.S. income taxes are enlarged by up to 34 percent at the expense of European

Enrique G Mendoza; Linda L Tesar

1998-01-01

184

After-tax money income estimates of households: 1983.  

PubMed

This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12314091

Nelson, C T

1985-06-01

185

The Jamaican Individual Income Tax  

Microsoft Academic Search

Jamaica’s individual income tax is an important revenue source for the Government. In 2003-04, the PAYE portion of the tax generated $27 billion, about 22 percent of Government tax revenue and equivalent to about 6.5 percent of GDP. The self-employed pay less than $2 billion in income tax, or 7 percent of PAYE. Jamaica uses the individual income tax more

Sally Wallace; James Alm

2004-01-01

186

Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?  

Microsoft Academic Search

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

Erich Kirchler; Boris Maciejovsky; Friedrich Schneider

2003-01-01

187

The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters  

Microsoft Academic Search

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when analyzing how tax reform affects labor supply, tax revenue and the welfare cost of taxation.

Jonas Agell; Mats Persson; Hans Sacklén

2004-01-01

188

Capital tax reform, corporate finance, and economic growth and welfare  

Microsoft Academic Search

Recent empirical studies have revealed a strong impact of tax changes on corporate finance. Yet, models of economic growth usually neglect financial structure of the representative firm. In order to investigate whether the consideration of firm finance modifies the estimated outcome of capital tax reforms, a corporate sector is introduced in three popular models of economic growth. The paper explores

Holger Strulik

2003-01-01

189

Capital Tax Reform, Corporate Finance, and Economic Growth and Welfare  

Microsoft Academic Search

Recent empirical studies have revealed a strong impact of tax changes on corporate finance. Yet, models of economic growth usually neglect financial structure of the representative firm. In order to investigate whether the consideration of firm finance modifies the estimated outcome of capital tax reforms, a corporate sector is introduced in three popular popular models of economic growth. The paper

Holger Strulik

1999-01-01

190

Tax incentives in fiscal federalism: an integrated perspective  

Microsoft Academic Search

Abstract.?Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We

Christian Kelders; Marko Koethenbuerger

2010-01-01

191

Taxes and the Efficiency Costs of Capital Distortions  

Microsoft Academic Search

Tax neutrality towards alternative financing instruments for corporate investment is a ubiquitous demand in the political debate. At the same time, the literature is surprisingly silent about the magnitude of possible efficiency costs of a departure from tax neutrality. Againstthis background, the present paper discusses the theory of capital structure and provides backof-the-envelope calculations of the possible efficiency cost of

Alfons J. Weichenrieder; Tina Klautke

2008-01-01

192

Electron beam induced current analysis of metal oxide silicon structures  

NASA Astrophysics Data System (ADS)

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 merging of EBIC imaging techniques and the analytical work on irradiated MOS capacitors to create the field of MOS/EBIC diagnostic imaging. Also included is a review of circuit and electromagnetic field theory as it relates to materials systems. Specific new results and contributions of this research are also described. Although previous researchers have provided rather exhaustive lists of electrical inhomogeneities which might give rise to contrast in EBIC images of MOS capacitors, they did not provide a detailed methodology for separating the various contrast mechanisms. The conventions and techniques described herein, however, present a clear framework from which to decide the origin of MOS/EBIC contrast under accumulation, depletion/inversion and transition biasing conditions. The bias-dependent contrast behavior of breakdown sites are also described. In addition,novel applications for using MOS/EBIC to analyze and delineate defects in semiconductor silicon are presented herein. The major finding on as-grown wafers is that B-mode failures in MOS capacitors were primarily attributed to vacancy clusters or voids of 0.1 to 0.3 mum in size. It is also shown that shallow substrate and Si/SiOsb2 interfacial defects not. detectable by conventional EBIC could be detected by MOS/EBIC, using transition bias contrast. This contrast analysis technique is described in some detail in chapters five and six. In particular, damage associated with implantation in SIMOX wafers as well as that associated with the reactive-ion-etching of pre-oxidized Si substrates is analyzed, using transmission bias techniques.

Kirk, Harry Robert

1998-11-01

193

An Examination of Leasing Policy, Tax Rates, and Financial Stability in the Restaurant Industry  

Microsoft Academic Search

Prior research has examined the relationship between debt financing and marginal tax rates to help explain the capital structure choice of firms. However, this type of measure is subject to an endogeneity problem, whereby an examination of postfinancing tax rates and debt financing produces a spurious negative relationship. Therefore, a before-financing tax rate may be a more accurate indicator of

Arun Upneja; Michael C. Dalbor

1999-01-01

194

Some economic implications of the 1986 tax reform for the United States economy  

Microsoft Academic Search

The 1986 tax reform represented a major revamping of the United States tax code. It reflected years of ideological and technical debate; and was considered to offer the most efficient tax structure feasible, given the political constraints facing the legislature at that time. However, even before its implementation (which is still under way), it became clear that the changes introduced

Oded Izraeli; Mitchell Kellman

1990-01-01

195

The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line  

Microsoft Academic Search

TAX REVENUES ARE THE LIFEBLOOD OF DEMOCRATIC GOVERNMENT AND THE SOCIAL CONTRACT, BUT THE MAJORITY OF MULTINATIONAL BUSINESSES HAVE BEEN STRUCTURED SO AS TO ENABLE TAX AVOIDANCE IN EVERY JURISDICTION IN WHICH THEY OPERATE. JOHN CHRISTENSEN AND RICHARD MURPHY OF THE TAX JUSTICE NETWORK ARGUE THAT POLICY MEASURES ARE REQUIRED TO REDRESS THE DISTORTIONS THAT HAVE ARISEN AS GLOBALIZED COMPANIES

John Christensen; Richard Murphy

2004-01-01

196

Inequality reduction by income taxes: Just how much? An investigation for the Netherlands, 1914–1973  

Microsoft Academic Search

Data on the income distribution in the Netherlands since the introduction of the income tax in 1914 are used to calculate the extent of income redistribution through the progressive rate structure. Seven indexes of income equality are used, and their values after-tax are divided by the value before-tax. The extent of inequality reduction differs substantially between inequality indexes. Pearson and

Joop Hartog

1983-01-01

197

Statistical survey on the magnetic structure in magnetotail current sheets  

NASA Astrophysics Data System (ADS)

On the basis of the multipoint magnetic observations of Cluster in the region 15-19 RE downtail, the magnetic field structure in magnetotail current sheet (CS) center is statistically surveyed. It is found that the By component (in GSM coordinates) is distributed mainly within ?By? < 5nT, while the Bz component is mostly positive and distributes mainly within 1˜10 nT. The plane of the magnetic field lines (MFLs) is mostly vertical to the equatorial plane, with the radius of curvature (Rc) of the MFLs being directed earthward and the binormal (perpendicular to the curvature and magnetic field direction) being directed azimuthally westward. The curvature radius of MFLs reaches a minimum, Rc,min, at the CS center and is larger than the corresponding local half thickness of the neutral sheet, h. Statistically, it is found that the overall surface of the CS, with the normal pointing basically along the south-north direction, can be approximated to be a plane parallel to equatorial plane, although the local CS may be flapping and is frequently tilted to the equatorial plane. The tilted CS (normal inclined to the equatorial plane) is apt to be observed near both flanks and is mainly associated with the slippage of magnetic flux tubes. It is statistically verified that the minimum curvature radius, Rc,min, half thickness of neutral sheet, h, and the slipping angle of MFLs, ?, in the CS satisfies h = Rc,min cos?. The current density, with a mean strength of 4-8 nA/m2, basically flows azimuthally and tangentially to the surface of the CS, from dawn side to the dusk side. There is an obvious dawn-dusk asymmetry of CS, however. For magnetic local times (MLT) ˜21:00-˜01:00, the CS is relatively thinner; the minimum curvature radius of MFLs, Rc,min (0.6-1 RE) and the half-thickness of neutral sheet, h (0.2-0.4 RE), are relatively smaller, and Bz (3-5 nT) and the minimum magnetic field, Bmin (5-7 nT), are weaker. It is also found that negative Bz has a higher probability of occurrence and the cross-tail current density jY is dominant (2-4 nA/m2) in comparison to those values near both flanks. This implies that magnetic activity, e.g., magnetic reconnection and current disruption, could be triggered more frequently in CS with ˜21:00-˜01:00 MLT. Accordingly, if mapped to the region in the auroral ionosphere, it is expected that substorm onset would be optically observed with higher probability for ˜21:00-˜01:00 MLT, which is well in agreement with statistical observations of auroral substorm onset.

Rong, Z. J.; Wan, W. X.; Shen, C.; Li, X.; Dunlop, M. W.; Petrukovich, A. A.; Zhang, T. L.; Lucek, E.

2011-09-01

198

Understanding multidimensional tax systems  

Microsoft Academic Search

Income tax systems are multidimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical\\u000a estimation of the impact of taxation on economic outcomes. We analyze 10 non-rate tax system aspects, codified based on recent\\u000a reports published by the Organisation for Co-operation and Development. We find that a single factor (which we call Dispersed Responsibility), related to the role

Leslie Robinson; Joel Slemrod

2012-01-01

199

Tax Exempt Status of Private Schools.  

ERIC Educational Resources Information Center

Recounts actions of the Internal Revenue Service and the federal government from 1965 to 1982 involving tax exempt status and racially discriminatory schools. Traces federal court decisions on the issue since 1970, including "Green v. Connally" and current Supreme Court cases involving Bob Jones University (South Carolina) and Goldsboro (North…

Manville, Phyllis

1982-01-01

200

Current limiting characteristics of transformer type HTS superconducting fault current limiter with rewound structure  

Microsoft Academic Search

A transformer type SCFCL of HTS wire with rewound structure has a primary coil of BSCCO wire connected to a power system and has a secondary coil of also BSCCO wire short-circuited. Both HTS coils were wound co-axially with rewound structure to get longer wire, that is, larger resistance at the normal state. The rewound structure offers greater flexibility in

Y. Shirai; T. Nii; S. Oda; M. Shiotsu

2010-01-01

201

State Tax Incentive Programs for Informal Caregivers and the Elderly.  

National Technical Information Service (NTIS)

The project studied selected State (Arizona, Idaho, Iowa, and Oregon) tax incentive programs that were believed to stimulate the informal caregiver system and reduce either current or anticipated demands on the formal long-term care system. The study coll...

M. C. Hendrickson A. Jewett S. Emerson E. T. Seck

1988-01-01

202

Planning for Retirement with a Tax-Sheltered Mutual Fund.  

ERIC Educational Resources Information Center

Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

Schnee, Edward J.; And Others

1983-01-01

203

Non-Debt Tax Shield and the Financial Structure in Different Institutional Settings: Saudi Arabia and Jordan  

Microsoft Academic Search

The issue of the capital structure choice of companies has managed to keep its prominent status in the finance literature. This is not a surprising observation given the fact that the mix of funds (leverage ratio) affects the cost and availability of capital. Moreover, a growing part of the empirical research has been applied on companies listed on emerging stock

Ghassan Omet; Amman Jordan

204

Public opinion regarding earmarked cigarette tax in Taiwan  

PubMed Central

Background Cigarette taxation has been perceived by academics and policy-makers as one of the most effective ways of reducing the use of cigarettes. On January 1 2002, the Taiwan government imposed a New Taiwan (NT) $5 per pack tax earmarked for the purpose of tobacco control. This study uses a survey collected prior to taxation to assess public attitudes toward cigarette taxation, public beliefs about the effectiveness of cigarette taxation at reducing cigarette use and public opinions about the allocation of this tax revenue. Methods Data were drawn from a national face-to-face interview on cigarette consumption in 2000. A total of 3,279 adults were aged 18 to 64 years; 49.9% of whom were male and 50.1% female, and with a smoking prevalence of 49.1% and 4.1%, respectively. The attitudes toward cigarette tax were analysed using multi-logit regressions. We analysed by logistic regression the potential changes in smoking behaviour that smokers might make in response to the five NT (New Taiwan) dollar earmarked tax on cigarettes per pack. We summarized public opinions about the allocation of earmarked tax revenue using descriptive statistics. Results Current smokers (OR = 0.34) and former smokers (OR = 0.68) were less likely to support the cigarette tax than non-smokers. A favourable attitude toward the tax was positively associated with personal monthly income, especially among females. Among male smokers, the possibility of reducing/quitting smoking in response to the five-NT-dollar tax was negatively associated with the monthly expense for smoking. The two most frequently-suggested areas to receive money from the revenue collected from the earmarked tax were health education and cancer subsidy. Conclusions Smoking status and economic factors determine the attitude and potential responses of people toward the cigarette tax. Taiwan's five NT-dollar earmarked tax for cigarettes may have only a limited effect upon the reduction in cigarette use.

Tsai, Yi-Wen; Yen, Lee-Lan; Yang, Chung-Lin; Chen, Pei-Fen

2003-01-01

205

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

206

Direct observations of the current structure east of the Bahamas  

Microsoft Academic Search

Quasisynoptic absolute velocity sections were obtained in the western North Atlantic to the east of the Bahamas on five cruises from 1992 to 1994, showing complex spatial and temporal variability of the currents throughout the water column. Lowered acoustic Doppler current profilers were used on all cruises; for comparison, an acoustically-tracked free-fall profiler was used on the August 1992 and

Peter Hacker; Eric Firing; W. Douglas Wilson; Robert Molinari

1996-01-01

207

Voting over taxes: the case of tax evasion  

Microsoft Academic Search

This paper studies majority voting on taxes when tax evasion is possible. We characterize the voting equilibrium where the\\u000a agent with median taxed income is pivotal. Since the ranking of true incomes does not necessarily correspond to the ranking of taxed incomes, the\\u000a decisive voter can differ from the median income receiver. In this case, we find unconventional patterns of

Christian Traxler

2009-01-01

208

Fundamental Tax Reform and Corporate Financial Policy  

Microsoft Academic Search

How tax reform affects corporate financial decisions helps determine whether reform will increase capital formation and simplify the tax system. This paper describes the effects of fundamental tax reform on corporate tax planning and summarizes economists' knowledge of the magnitude of these effects. We analyze income tax reform, consisting of integrating corporate and personal income taxes, and moving to a

William M. Gentry; R. Glenn Hubbard

1998-01-01

209

Reforms of Tax Systems in Transition Countries  

Microsoft Academic Search

In the 15 years since the beginning of their transformation reforms, nearly all 27 post-socialist countries have adopted the three main taxes typical for a market economy, namely, personal income tax, corporate income tax, and value-added tax. However, there is great diversity in the detailed solutions, rates, deductions, allowances, and tax bases applied to taxes in these countries. Nevertheless, the

Maciej H. Grabowski

2005-01-01

210

Structure and variability of the Western Maine Coastal Current  

NASA Astrophysics Data System (ADS)

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.

Churchill, James H.; Pettigrew, Neal R.; Signell, Richard P.

2005-09-01

211

Precautionary Saving and the Timing of Taxes  

Microsoft Academic Search

This paper analyzes the effects of government debt and income taxes on consumption and saving in a world of infinitely-lived households having uncertain and heterogeneous incomes. The special structure of the model allows exact aggregation across households despite incomplete markets. The effects of government debt are shown to be substantial, roughly comparable to those resulting from finite horizons, and crucially

Miles S. Kimball; N. Gregory Mankiw

1989-01-01

212

Are consumption taxes really better than income taxes?  

Microsoft Academic Search

We use political-equilibrium theory and the neoclassical growth model to compare consumption and income tax systems. If government outlays are used for redistribution through transfers, then steady-state equilibria in societies that use income taxes are not necessarily worse in welfare terms, and may even be better. Income taxes are attractive precisely because they are more distortionary, since this implies low

Per Krusell; Vincenzo Quadrini; José-Víctor Ríos-Rull

1996-01-01

213

Tax Avoidance and Tax Evasion as a Joint Portfolio Choice  

Microsoft Academic Search

This paper analyzes the individual's decisions when illegal tax evasion and legal tax avoidance are simultaneously available and when both yield uncertain returns. His decisions are assumed to depend upon the means, variances, and covariances of the returns. One conclusion is that a decrease in the return to risky incomes, or an increase in its variance, increases the income tax

James Alm; Nancy J McCallin

1990-01-01

214

Nonprofit Hospitals and Tax Arbitrage.  

National Technical Information Service (NTIS)

The federal government exempts nonprofit hospitals from federal income taxation and allows them to issue tax-exempt debt. To qualify for those tax advantages, the hospitals must provide community benefits, which the Internal Revenue Service (IRS) defines ...

2006-01-01

215

Current Foundation Engineering Practice for Structures in Karst Areas.  

National Technical Information Service (NTIS)

Table of Contents: Introduction; The Formation of Karst; Features of Karst Terrains; Foundation Investigations in Karst Areas; Foundation Approaches for Karst Conditions; Geology of Karst Areas in Pennsylvania; Survey of Current Engineering and Constructi...

D. L. Knott F. B. Newman L. F. Rojas-Gonzalez

1993-01-01

216

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

217

SALES TAX AS PROPERTY TAX RELIEF? THE SHIFTING ONUS OF LOCAL REVENUE GENERATION  

Microsoft Academic Search

Local governments are under pressure to develop alternative revenue sources to their already strapped property tax bases. Throughout the 1970s, municipal governments nationwide restructured their local taxes by substituing sales tax for property tax revenue. A tax accounting model identified two sources of sales-for-property tax substitution: changes in the tax rates and normal economic growth and decline. Most of the

Andrew J. Krmenec

1991-01-01

218

Review of current status of smart structures and integrated systems  

Microsoft Academic Search

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

Inderjit Chopra

1996-01-01

219

Minnesota Rankings, Comparison of Taxes and Expenditures, 1977.  

National Technical Information Service (NTIS)

The report ranks Minnesota's taxes and expenditures with the remaining states. Types of taxes compared are state individual income tax, property tax, state general sales tax and corporation income tax. Expenditures for education, highways, Welfare, Health...

1978-01-01

220

Short communication Background current affects the internal wave structure of the northern South China Sea  

Microsoft Academic Search

The internal wave modal equations are solved with the consideration of background currents. Analytical and numerical solutions of some specific examples, including observations in the northern South China Sea (SCS), are obtained to investigate the effect of back- ground current on internal wave vertical structure. The effects of current shear and curvature on internal wave vertical structure are eval- uated

Shuqun Cai; Xiaomin Long; Danpeng Dong; Shengan Wang

221

Electromagnetic response of buried cylindrical structures for line current excitation  

NASA Astrophysics Data System (ADS)

The Cylindrical-Wave Approach (CWA) rigorously solves, in the spectral domain, the electromagnetic forward scattering by a finite set of buried two-dimensional perfectly-conducting or dielectric objects [1]-[2]. In this technique, the field scattered by underground objects is represented in terms of a superposition of cylindrical waves. Use is made of the plane-wave spectrum [1] to take into account the interaction of such waves with the planar interface between air and soil, and between different layers eventually present in the ground [3]. Obstacles of general shape can be simulated through the CWA with good results, by using a suitable set of small circular-section cylinders [4]. Recently, we improved the CWA by facing the fundamental problem of losses in the ground [5]: this is of significant importance in remote-sensing applications, since real soils often have complex permittivity and conductivity, and sometimes also a complex permeability. While in previous works concerning the CWA a monochromatic or pulsed plane-wave incident field was considered, in the present work a different source of scattering is present: a cylindrical wave radiated by a line source. Such a source is more suitable to model the practical illumination field used in GPR surveys. The electric field radiated by the line current is expressed by means of a first-kind Hankel function of 0-th order. The theoretical solution to the scattering problem is developed for both dielectric and perfectly-conducting cylinders buried in a dielectric half-space. The approach is implemented in a Fortran code; an accurate numerical evaluation of the involved spectral integrals is performed, the highly-oscillating behavior of the homogeneous waves is correctly followed and evanescent contributions are taken into account. The electromagnetic field scattered in both air and ground can be obtained, in near- and far-field regions, for arbitrary radii and permittivity of the buried cylinders, as well as for arbitrary arrangements of cylinders in the soil. As future work, the presented analysis, carried out in the spectral domain, will be extended to a time-domain solution following an approach analogous to the one developed in [6] for pulsed plane-wave excitation. [1] M. Di Vico, F. Frezza, L. Pajewski, and G. Schettini, "Scattering by a Finite Set of Perfectly Conducting Cylinders Buried in a Dielectric Half-Space: a Spectral-Domain Solution," IEEE Transactions Antennas and Propagation, vol. 53(2), 719-727, 2005. [2] M. Di Vico, F. Frezza, L. Pajewski, and G. Schettini, "Scattering by Buried Dielectric Cylindrical Structures," Radio Science, vol. 40(6), RS6S18, 2005. [3] F. Frezza, L. Pajewski, C. Ponti, and G. Schettini, "Scattering by Perfectly-Conducting Cylinders Buried in a Dielectric Slab through the Cylindrical Wave Approach," IEEE Transactions Antennas and Propagation, vol. 57(4), 1208-1217, 2009. [4] F. Frezza, L. Pajewski, C. Ponti, and G. Schettini, "Accurate Wire-Grid Modeling of Buried Conducting Cylindrical Scatterers," Nondestructive Testing and Evaluation (Special Issue on "Civil Engineering Applications of Ground Penetrating Radar"), vol. 27(3), pp. 199-207, 2012. [5] F. Frezza, L. Pajewski, C. Ponti, G. Schettini, and N. Tedeschi, "Electromagnetic Scattering by a Metallic Cylinder Buried in a Lossy Medium with the Cylindrical Wave Approach," IEEE Geoscience and Remote Sensing Letters, vol. 10(1), pp. 179-183, 2013. [6] F. Frezza, P. Martinelli, L. Pajewski, and G. Schettini, "Short-Pulse Electromagnetic Scattering from Buried Perfectly-Conducting Cylinders," IEEE Geoscience and Remote Sensing Letters, vol. 4(4), pp. 611-615, 2007.

Pajewski, Lara; Ponti, Cristina

2013-04-01

222

The Equity Tax and Shelter  

Microsoft Academic Search

Taxes have major costs beyond the collected revenue: deadweight from distorted incentives, compliance and enforcement costs, etc. A simple market mechanism, the Equity Tax, avoids these problems for the trickiest cases: corporate, dividend, and capital gains taxes. It exploits the ability of the share prices to reflect the expected true annual return (as perceived by investors, not as defined by

Leonid A. Levin

2000-01-01

223

Tax Policy Toward Art Museums  

Microsoft Academic Search

Although art museums do not pay any substantial taxes, they are greatly affected by various U.S. tax rules. The individual receives a deduction for donations of art to museums, the estate gets a deduction for bequests, and the corporation gets a deduction for charitable gifts. Art museums also are not taxed on investment income or on some \\

Don Fullerton

1990-01-01

224

Income taxes as reciprocal tariffs  

Microsoft Academic Search

This article shows the equivalence between tariffs on international trade and income taxation. Traditionally, income taxes have been seen as lowering society's output through the household's labor-leisure trade-off. Income taxes also reduce the degree to which individuals specialize in market activity, which is similar to the way countries respond to tariffs in international trade. Income taxes discourage individuals from specializing

W. Michael Cox; David M. Gould; Roy J. Ruffin

1998-01-01

225

FLORIDA'S SALES TAX ON SERVICES  

Microsoft Academic Search

other aspects of the tax, the levy trig- During its 1987 session, the Florida leg- gered an enormous storm of protest, with islature enacted a sales and use tax on a opponents attacking it as unfair, unwise, broad range of services consumed in the and unconstitutional. In December 1987, state. Because the tax systematically sought less than six months after

WALTER HELLERSTEIN

226

Budgeting, Tax Trims in Conflict  

ERIC Educational Resources Information Center

|Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy,…

McNeil, Michele

2008-01-01

227

Tax avoidance - a natural experiment  

Microsoft Academic Search

The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004. These children of deceased had the opportunity to avoid inheritance

Henry Ohlsson

2007-01-01

228

Tax-exempt bank loans still an option for providers.  

PubMed

In evaluating the potential for tax-exempt bank financing, healthcare organizations should carefully consider: Pricing. Loan structure. Security requirements (such as financial covenants and default remedies). PMID:21789946

Ostlund, Grant; Cheney, John E

2011-07-01

229

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

230

76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media  

Federal Register 2010, 2011, 2012, 2013

...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...specified tax return preparers'' to file individual income tax returns using magnetic...specified tax return preparers who prepare and file individual income tax returns....

2011-03-30

231

Current induced light emission from nanocrystalline silicon structures  

Microsoft Academic Search

The photoluminescence and electroluminescence of light emitting porous silicon (LEPOS) are described. The porous silicon is made by anodic dissolution of silicon in HF with an applied electrical current and illumination with visible light. Photoluminescence is observed using ultraviolet light, and visible electroluminescence is achieved by applying a voltage to a solid-state contact on top of the porous layer. The

W. Lang; A. Richter; P. Steiner; F. Kozlowski; H. Sandmaier; I. Ruge

1992-01-01

232

State Variable Modelling for the Audiosusceptibility Evaluations of Current Controlled Zero Ripple Structures.  

National Technical Information Service (NTIS)

Development of a state variable model for the dynamic analysis of current controlled power structures is described. Validation of the model is demonstrated on a specific case. The model is compared with the disturbed inductor current model. The applicatio...

A. Capel J. C. Marpinard

1989-01-01

233

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

234

Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activismi  

Microsoft Academic Search

Background Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage in a

John Christensen; Pete Coleman; Sony Kapoor

235

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

236

Structure and transport of the East African Coastal Current  

Microsoft Academic Search

The East African Coastal Current (EACC) runs northward throughout the year between latitudes 11°S and 3°S, with surface speeds exceeding 1 m s-1 in northern summer. Mean transport from five sections near 4°-5°S is 19.9 Sv (1 Sv?106 m3 s-1) northward in the upper 500 dbar, out to 120 km offshore. Below that, between 500 and 1000 dbar, there appears

John C. Swallow; Friedrich Schott; Michèle Fieux

1991-01-01

237

Current concepts of basement-membrane structure and function  

Microsoft Academic Search

Conclusion In this brief review we have attempted to describe the known components of basement membranes in relation to the morphology and function of these matrices. Further details of the molecular structures and biosynthesis of these components may be found in original papers and in various reviews (Kefalides, 1973; Spiro, 1976; Kefalides et al., 1979; Heathcote & Grant, 1981).

Michael E. Grant; J. Godfrey Heathcote; Roslyn W. ORKINw

1981-01-01

238

FROM THE CURRENT LITERATURE: Energetic processes in macroscopic fractal structures  

NASA Astrophysics Data System (ADS)

Macroscopic fractal systems, aerogel and fractal fiber, have a high specific surface energy. Mechanisms of the process of structure densification which leads to the transformation of the surface energy into thermal energy are considered. Transport processes inside macroscopic fractal systems are investigated. Conditions of the thermal explosion and the character of propagation of the thermal wave inside these systems are analyzed.

Smirnov, Boris M.

1991-06-01

239

Capital Controls: Tobin Tax  

NSDL National Science Digital Library

The Halifax Initiative, a coalition of social groups advocating financial institution reform worldwide, provides this clearinghouse on the debate and passage of the Tobin tax, named after Nobel prize-winning economist James Tobin. Canada adopted the taxation on all transactions in international financial markets on March 23, 1999. Press clips, factsheets, and background information on this important topic are available on-site.

1999-01-01

240

Tax Limitations in Massachusetts.  

ERIC Educational Resources Information Center

|A statewide telephone survey of over 1,500 household heads in 58 Massachusetts cities and towns, conducted soon after the passage of Proposition 2 1/2 in November 1980, sought to discover why voters favored the law and what public services they wanted. Proposition 2 1/2 not only restricted Massachusetts property taxes but also reduced automobile…

Ladd, Helen F.; Wilson, Julie Boatright

241

Carbon taxes and India  

Microsoft Academic Search

Using the Indian module of the Second Generation Model (SGM), we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1X case), (2) two times the 1990 levels (the 2X case), and

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

1997-01-01

242

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

243

Cigarette taxes. The straw to break the camel's back.  

PubMed Central

Teenage cigarette smoking is sensitive to the price of cigarettes. The most recent research suggests that a 10% increase in price would reduce the number of teenagers who smoke by 7%. If the proposed 43-cent hike in the Federal excise tax rate on cigarettes contained in the Hatch-Kennedy Bill were enacted, the number of teenage smokers would fall by approximately 16%. This translates into more than 2.6 million fewer smokers and more than 850,000 fewer smoking-related premature deaths in the current cohort of 0 to 17-year-olds. Adjusted for inflation, the current 24-cent-a-pack tax costs the buyer about half of the original cigarette tax of 8 cents imposed in 1951. A substantial tax hike would curb youth smoking; this strategy should move to the forefront of the antismoking campaign. Images p290-a p293-a p294-a

Grossman, M; Chaloupka, F J

1997-01-01

244

Fishes of Indiana streams: current and historic assemblage structure  

Microsoft Academic Search

We examined Indiana fish assemblages using taxonomy and ecological categories to assess temporal shifts in community structure\\u000a and recent environmental relationships. Historic (1945) and recent (1996–2007) presence\\/absence data were compiled by subbasin\\u000a and analyzed with Nonmetric Multidimensional Scaling (NMS) ordination and by species richness. Canonical Correspondence Analysis\\u000a (CCA) was used to test taxonomic identity and ecological category abundance data for

Stephen J. Jacquemin; Mark Pyron

2011-01-01

245

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

246

Changing the Federal Tax Philosophy: A National Value-Added Tax or Retail Sales Tax&quest  

Microsoft Academic Search

Moving the federal government from its heavy reliance on taxes on income and profits to taxes on general consumption has been proposed as a way to improve equity, economic efficiency, and transparency of the tax system. The value-added tax and the retail sales tax offer economically equivalent approaches to general consumption taxation, differing only in how they are administered. A

John L. Mikesell

1998-01-01

247

Tax Expenditure Budget Before and After the Tax Reform Act of 1986,  

National Technical Information Service (NTIS)

The Tax Reform Act of 1986 broadened the income tax base and drastically reduced tax rates. While these changes were designed to be revenue neutral, they led to significant reductions in government subsidies provided through tax expenditures. The findings...

T. S. Neubig D. Joulfaian

1988-01-01

248

Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States  

Microsoft Academic Search

This paper describes the current estate and gift tax rules that apply to intergenerational transfers in the United States. It summarizes the incentives for inter vivos giving as a strategy for reducing estate tax liability. It shows that the current level of intergenerational transfers is much lower than the level that would be implied by simple models of dynastic utility

James Poterba

1998-01-01

249

Letter: Effects of tobacco excise taxes on the use of smokeless tobacco products in the USA  

Microsoft Academic Search

Data from the September 1985 Current Population Survey are used to estimate the effects of tobacco excise taxes and state laws restricting smoking in public places on the likelihood of current use of cigarettes or smokeless tobacco (ST) products (moist snuff or chewing tobacco) among males in the USA. The results indicate that higher ST excise tax rates are associated

Robert L. Ohsfeldt; Raymond G. Boyle; Eli Capilouto

1997-01-01

250

Social Security Rules and Marginal Tax Rates  

Microsoft Academic Search

The social security payroll tax has become the largest tax paid by the majority of American households. Although, the statutory marginal social security tax rate is the same for all those with wage and salary income up to the maximum level, the complex rules linking social security taxes and subsequent benefits imply that the net marginal social security tax on

Martin S. Feldstein; Andrew Samwick

1992-01-01

251

Tax Evasion and Voting: An Experimental Analysis  

Microsoft Academic Search

The puzzle of tax compliance is why people pay taxes instead of evading them: given the low expected fines, rational taxpayers should decide to underreport taxable income. However, most taxpayers truthfully declare their income to the tax authorities, a behaviour that is usually explained by tax morale. In this paper, we study in an experimental setting which factors shape tax

Lars P; Jean-Robert Tyran

2002-01-01

252

Capital tax competition: bane or boon  

Microsoft Academic Search

This paper reviews potential advantages and disadvantages of capital tax competition. Tax competition may introduce, mitigate, or exacerbate inefficiencies in both the private sector and the public sector. In different models, tax competition may either limit or increase public expenditures and taxes on mobile factors, with differing welfare consequences. We also discuss the implications of tax competition for redistributive policies

John Douglas Wilson; David E. Wildasin

253

Sales tax equity: Who bears the burden?  

Microsoft Academic Search

The sales tax is assumed to be regressive as those with higher incomes spend a smaller portion of their incomes. This conclusion is based on the presumption that the sales tax is a broad based consumer tax and that consumers bear the burden of the tax. In practice, the tax is neither broad based nor the burden limited to consumers.

Frederick W. Derrick; Charles E. Scott

1998-01-01

254

SALES TAX COMPLIANCE AND AUDIT SELECTION  

Microsoft Academic Search

Literature on tax compliance has experienced explosive growth in the past 20 years. Yet the vast majority of this work has focused on individuals and compliance with the personal income tax, rather than company compliance and compliance with other taxes. This paper explores the subject of sales tax audit selection and firm under- reporting of statutory sales tax liabilities. The

MATTHEW N. MURRAY

1995-01-01

255

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.

256

On the timeliness of tax reform  

Microsoft Academic Search

This paper analyzes efficient government reactions to unanticipated tax avoidance. Quickly reforming tax laws to reduce the effectiveness of new tax avoidance techniques prevents widespread adoption, but indirectly encourages the rapid development of new avoidance methods if prior users are permitted to retain their tax benefits. Tax reforms that immediately prevent new avoidance mean that innovators need not fear imitation

James R. Hines Jr

2004-01-01

257

Corporate Tax Avoidance and Firm Value  

Microsoft Academic Search

Do corporate tax avoidance activities advance shareholder interests? This paper tests alternative theories of corporate tax avoidance using unexplained differences between income reported to capital markets and to tax authorities. OLS estimates indicate that the effect of tax avoidance on firm value is a function of firm governance, as predicted by an agency perspective on corporate tax avoidance. Instrumental variables

Mihir A Desai; Dhammika Dharmapala

2009-01-01

258

Real Effective Corporate Tax Rates in Canada and the United States. After Tax Reform  

Microsoft Academic Search

Both Canada and the United States have recently undertaken comprehensive reforms of their tax systems. In the case of the corporate tax, the main thrust of the reforms has been to lower tax rates,broaden the tax base, and curtail or eliminate incentives such as investment tax credits. This article examines the significance for Canada of the corporate tax reforms in

Patrick Grady

1989-01-01

259

48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.  

Code of Federal Regulations, 2011 CFR

...other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. âExcepted taxâ does not include gross income taxes levied on or...

2011-10-01

260

A precise method to determine the stress current to be applied to electromigration test structures  

Microsoft Academic Search

The density of the stress current flowing through metal stripes for electromigration (EM) median time to failure (MTF) tests should vary as little as possible among all the structures under test. This paper proposes an alternative method to the procedure described in ASTM F 1260, to determine the stress currents for these tests, resulting in smaller stress current density differences

Patrick Verdonck

1996-01-01

261

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

Code of Federal Regulations, 2010 CFR

...must complete the Federal Tax Deposit (FTD) coupon in a manner which designates...pertaining to deposits by Federal tax deposit (FTD) coupon, in making deposits other than...instructions. (3) Federal Tax Deposit (FTD) coupon. Each deposit required to...

2010-04-01

262

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

Code of Federal Regulations, 2010 CFR

...must complete the Federal Tax Deposit (FTD) coupon in a manner which designates...pertaining to deposits by Federal tax deposit (FTD) coupon, in making deposits other than...instructions. (3) Federal Tax Deposit (FTD) coupon. Each deposit required to...

2009-04-01

263

On the structure of field-aligned currents in the mid-altitude cusp  

NASA Astrophysics Data System (ADS)

We analyse two crossings of the polar cusp at mid-altitudes (?4 RE) by Cluster in order to study the structure of field-aligned currents associated with the injection of magnetosheath plasma. The current density is deduced independently from magnetic field and from particle flux measurements. In both cases the data are carefully tested. Magnetic fluctuations are analysed by discriminating between those compatible with the plane current sheet hypothesis under which the current density can be calculated safely, and those resulting from filamentary current structures. At medium transverse scales (80 km), the structure of the currents is more often tube-like than sheet-like, and current sheets are not systematically elongated in the east-west direction. The total particle current is calculated from the electron and ion measurements. For electrons, the full energy range is taken into account, from above the photoelectron threshold up to 32 keV. Magnetosheath plasma injections are well correlated with pairs of field-aligned currents. In both cases, the parallel current is mainly carried by electrons while ions contribute for about 20%. In the plane current sheets, the ratio between magnetic and particle currents shows large variations between 0.4 and 1.1. These fluctuations can be explained by the convective motion of the current sheets.

Marchaudon, A.; Cerisier, J.-C.; Bosqued, J.-M.; Owen, C. J.; Fazakerley, A. N.; Lahiff, A. D.

2006-12-01

264

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

265

The Equity Tax and Shelter  

Microsoft Academic Search

Taxes have major costs beyond the collected revenue: deadweight from\\u000adistorted incentives, compliance and enforcement costs, etc. A simple market\\u000amechanism, the Equity Tax, avoids these problems for the trickiest cases:\\u000acorporate, dividend, and capital gains taxes.\\u000a It exploits the ability of the share prices to reflect the expected true\\u000aannual return (as perceived by investors, not as defined by

Leonid A. Levin

2000-01-01

266

Estimating cigarette-tax revenue  

Microsoft Academic Search

This paper presents a cigarette-tax revenue model which predicts potential tax revenues. The model is unique in that revenues\\u000a are estimated in a two-stage process which is invariant to the type of state sales\\/excise tax regime. The model also controls\\u000a for cross-state spillover effects. The empirical model was estimated using data from Alabama and surrounding states from 1955\\u000a to 1990.

Ted W. Chiles; David L. Sollars

1993-01-01

267

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

268

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

269

26 CFR 1.164-1 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

...real property taxes. (2) State and local personal property taxes. (3) State and local, and foreign...excess profits taxes. (4) State and local general sales taxes. (5) State and local taxes on the sale of gasoline, diesel...

2013-04-01

270

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

NASA Astrophysics Data System (ADS)

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

Brandly, Mark L.

271

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.

272

Toward State Tax Reform: Lessons from State Tax Studies.  

ERIC Educational Resources Information Center

|This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

McGuire, Therese J.; Rio, Jessica E.

273

The application of impressed current cathodic protection to historic listed reinforced concrete and steel framed structures  

Microsoft Academic Search

This paper describes some case studies of historic buildings and other structures treated with impressed current cathodic protection to provide long term corrosion control that is consistent with the requirements of conservation of listed buildings and monuments.

J. P. Broomfield

274

Observation of dark-current signals from the S-band structures of the SLAC linac  

SciTech Connect

It is well known that the electro-magnetic fields in high-gradient RF structures can cause electron emission from the metallic structure walls. If the emitted electrons are captured and accelerated by the accelerating fields so-called dark-current is induced. Dark-currents have been measured and studied for various RF-structures. In this paper the authors present measurements of RF induced signals for the SLC S-band structures. For nominal gradients of 17 MV/m it is shown that the dark-current can be strong enough to significantly reduce the signal-to-noise ratio of the SLC beam wire scanners. They also show results from RF measurements in the dipole band. The measurements are compared to more direct observations of dark-current and it is tried to connect the results to possible effects on the accelerated particle beam.

Assmann, R.; Decker, F.J.; Seidel, M.; Siemann, R.H.; Whittum, D.

1997-07-01

275

Tax Concessions and Investment Behaviour  

Microsoft Academic Search

The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances

Qazi Masood Ahmed; S. Moquet Ahsan

1997-01-01

276

Tax Incentives in Cultural Policy  

Microsoft Academic Search

Cultural policy discussions are increasingly concerned with the creation and restructuring of tax incentives; thus, cultural policy and tax policy are becoming more and more intertwined. With the widely held perception that there has been a general decrease in the availability of direct public resources for culture, a search has begun for other sources of support and for ways to

J. Mark Schuster

277

A general neutral profits tax  

Microsoft Academic Search

It is widely agreed that, in the absence of specific corrective aims, the corporate tax system should aim for neutrality. A fully neutral tax would not affect the scale of a company's activities, nor the allocation of investment spending between different assets, nor the method by which this investment is financed. Moreover these properties should also hold under changing economic

Michael P. Devereux; Harold Freeman

1991-01-01

278

Tax Responses in Platform Industries  

Microsoft Academic Search

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

Hans Jarle Kind; Marko Koethenbuerger; Guttorm Schjelderup

2010-01-01

279

Tax arbitrage and labor supply  

Microsoft Academic Search

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We show that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have striking implications for empirical research.

Jonas Agell; Mats Persson

2000-01-01

280

Fast Auroral Snapshot observations of perpendicular DC electric field structures in downward current regions: Implications  

NASA Astrophysics Data System (ADS)

FAST electric field data and ion drift moments are combined to allow full DC E? (electric field perpendicular to the geomagnetic field) studies of auroral return current regions. Statistical comparison of 71 return current potential structures showed several differences between sheetlike structured perpendicular E? field events, where the ratio of the two E? components remains constant during the spacecraft crossing, and curved structures where the ratio varies. Sheetlike structures can be interpreted as straight arcs, but curved structures require gradients in another dimension. We define a parameter ?, which is a proxy for the ratio of the potential at the spacecraft and the upgoing electron characteristic energy. Thus ? is a measure of the extent to which the potential contours are closed below the spacecraft. Statistical comparison shows that U-shaped closed-potential models are mostly consistent with curved events and ionospheric effects are dominant in sheetlike structures. This result implies that the spatial structure of the events, as indicated by the ratio of the E? components, allows us to distinguish ionospheric fields and U-shaped potentials. Statistical studies of scale sizes, magnitudes of electric fields and magnetic perturbations, and downward current density, sorted by the parameter ?, reveal various interesting features. We attempt to explain these properties on the basis of different potential closure models for sheetlike and curved structures, which have important implications for models of the formation and evolution of potential structures for downward current regions.

Hwang, K.-J.; Lynch, K. A.; Carlson, C. W.; Bonnell, J. W.; Peria, W. J.

2006-09-01

281

Fast Auroral Snapshot observations of perpendicular DC electric field structures in downward auroral current regions: Morphology  

NASA Astrophysics Data System (ADS)

We present an analysis of Fast Auroral Snapshot perpendicular electric field observations using both ion distributions and electric field measurements in auroral downward current regions to study the full DC E? (electric field perpendicular to the geomagnetic field) and potential structures. We use the electric field data from the field instrument for the spin-plane component of E?, and the ion drift measurements for the axial DC E?. Examining 71 return current region crossings, a significant fraction (more than half) show E? signatures during strong field events indicative of curved potential structures rather than idealized straight arcs. We define sheetlike structured events as those for which the ratio of the two E? components remains constant during the spacecraft crossing, and curved structures as those where the ratio varies. Sheetlike structures can be interpreted as straight arcs, but curved structures require gradients in another dimension. A statistical comparison shows parametric differences between sheetlike and curved structures; however, the distinction between sheetlike and curved events cannot be sorted clearly using j?, E?, or scale length. Using the full DC electric field vector, we can investigate the morphology of auroral return current potential structures and inconsistencies with idealized static return current models. In this paper we present the observed spatial structures; in a companion paper we explore the implications of these observations.

Hwang, K.-J.; Lynch, K. A.; Carlson, C. W.; Bonnell, J. W.; Peria, W. J.

2006-09-01

282

Full-waveform measuring system for lightning current caused by lightning strikes to tall structures  

Microsoft Academic Search

In order to protect electronic devices against the effects of lightning strikes to tall structures, detailed information about the lightning currents are necessary. For this purpose, a full-waveform measuring system was set up on the north towers of Jiangyin Highway Bridge. In this paper, the calibration to this system is introduced and the results of simulating lightning currents are given

Gao Cheng; Shi Lihua; Chen Bin; Zhang Gongcheng; Zhou Bihua; Chen Ziming

2000-01-01

283

The large-scale horizontal structure of the Antarctic circumpolar current from FGGE drifters  

Microsoft Academic Search

The last decade of research in the Southern Ocean has shown that the Antarctic Circumpolar Current (ACC) is a complex system composed of narrow, high-speed currents separated by broad, quiescent zones. The circumpolar nature of this structure was examined using position and velocity data obtained from approximately 300 surface-drifting buoys deployed in the Southern Ocean during the First GARP Global

Eileen E. Hofmann

1985-01-01

284

The structure of the head of an inertial gravity current determined by particle-tracking velocimetry  

Microsoft Academic Search

Digital particle-tracking velocimetry is used to obtain the two-dimensional structure of the head of inertial gravity currents propagating along a no-slip boundary. The early stage of development of lock-release gravity current experiments is recorded in the laboratory frame of reference and subsequently transformed by software to a frame moving with the current head. Time averages of these statistically stationary flows

L. P. Thomas; S. B. Dalziel; B. M. Marino

2003-01-01

285

FAST observations of perpendicular DC electric field structures in downward current regions : Implications  

NASA Astrophysics Data System (ADS)

FAST electric field data and ion drift moments are combined to allow full DC E field studies of auroral return current regions. Statistical comparison of 71 return current potential structures showed several differences between linearly structured perpendicular E field events, where the ratio of the two E field components remains constant during the spacecraft crossing, and curved structures where the ratio varies. Linear structures can be interpreted as straight arcs, but curved structures require gradients in another dimension. We define a parameter eta, which is a comparison of the potential at the spacecraft and the upgoing electron characteristic energy. eta implies how much ionospheric fields which map up from the lower ionosphere are overlapped on typical U-shaped potentials. The influence of ionospheric fields on return current potential structures has been seen in previous numerical predictions. From our parameter study, it is found that ionospheric effects are dominant in linear structures and U-shaped potential models are mostly consistent with curved events. This result implies that the divergent electric fields of the downward current region seen by FAST are caused by both ionospheric fields and by U-shaped potentials. The spatial structure of the events, as indicated by the ratio of the E field components, allows us to distinguish them. Statistical studies of scale sizes, magnitudes of electric fields and magnetic perturbations and downward current density, sorted by the parameter eta, reveal various interesting features. We attempt to explain these properties on the basis of different potential models for linear and curved structures, which have important implications for models of the formation and evolution of potential structures for downward current regions.

Hwang, K.; Lynch, K. A.; Carlson, C. W.; Bonnell, J. W.; Peria, W. J.

2005-12-01

286

Union Women, the Tobacco Industry, and Excise Taxes  

PubMed Central

Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry’s example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry–CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW’s opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry.

Balbach, Edith D.; Campbell, Richard B.

2009-01-01

287

Potential and current structures of auroral-like plasma terminating on neutral gas  

NASA Astrophysics Data System (ADS)

The 3-D potential and current structures of a quiescent (?n/n <5%), magnetized 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. The 30 m plasma is not terminated by an electrode so there are no net currents in it. There are, however, complicated auroral-like closed-current structures. Hot electrons carry a field aligned currents and ions carry a cross field current to closure currents in the low density plasma halo around the plasma. Probes are used to measure the plasma's electric fields, currents, and basic plasma properties. A strong field-aligned neutral collision dominated double layer (??/kTe ˜ 1) terminates the auroral structure where the plasma pressure matches the neutral pressure. In this region, electric fields and neutral-collision dominated conductivities create comparable cross field and field aligned currents, closing the current loop. 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 (td˜20 ms, Bt˜250 G, and Bv<6G, Rplasma=10cm, ne<10^13cm^3, Te<10eV, and Ti˜Te).

Cooper, Christopher; Gekelman, Walter

2011-11-01

288

An Ideal E-Commerce Consumption Tax in A Global Economy  

Microsoft Academic Search

Consumption taxation of e-commerce in a global economy is especially difficult because most jurisdictions currently use the destination model. Under the destination model of consumption taxation, the jurisdiction in which the purchaser resides imposes the consumption tax. Because virtually all consumption taxes are collected and paid by sellers, a destination jurisdiction faces both legal and practical problems in forcing a

Scott A. Taylor

2005-01-01

289

Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK  

Microsoft Academic Search

In this paper we examine the effects of a carbon tax, one of the possible instruments for reducing carbon dioxide (CO2) emissions. Such taxes are currently being proposed as a means of reducing CO2 emissions, motivated by concerns about the global greenhouse effect and its potential impact on global climate and sea levels (Cline, 1991) and on global economies (Nordhaus,

Elizabeth Symons; John Proops; Philip Gay

1994-01-01

290

HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE  

Microsoft Academic Search

Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem, as transnational companies are operating more and more across Europe.Debates argue pro and con on

2011-01-01

291

Computational methods in eddy current crack detection at fastener sites in multi-layer structures  

Microsoft Academic Search

Reliable detection of both surface and subsurface cracks around fastener sites continues to be a need for maintaining ageing aircraft structures. In this work, a comprehensive overview of both experimental and modelling work addressing eddy current crack detection around fastener holes in multi-layer structures is presented. This overview consists of a strategy for the application of computational methods along with

Jeremy S. Knopp; John C. Aldrin; Kumar V. Jata

2009-01-01

292

Thermal spray anodes for impressed current cathodic protection of reinforced concrete structures  

SciTech Connect

Differences between thermal spray Zn and catalyzed thermal spray Ti, used for impressed current cathodic protection of reinforced concrete structures, are reviewed. Considerations include spray parameters, atomizing gases, spray rate, and costs, as well as physical properties, composition, and structure. Comparisons of the effect of electrochemical aging on voltage requirements, bond strength, coating resistivity, water permeability, and anode-concrete interfacial chemistry are included.

Covino, B.S. Jr.; Cramer, S.D.; Bullard, S.J.; Holcomb, G.R.; Collins, W.K. (Dept. of Energy, Albany, OR (United States). Albany Research Center); McGill, G.E. (Oregon Dept. of Transportation, OR (United States))

1999-01-01

293

Thermal spray anodes for impressed current cathodic protection of reinforced concrete structures  

Microsoft Academic Search

Differences between thermal spray Zn and catalyzed thermal spray Ti, used for impressed current cathodic protection of reinforced concrete structures, are reviewed. Considerations include spray parameters, atomizing gases, spray rate, and costs, as well as physical properties, composition, and structure. Comparisons of the effect of electrochemical aging on voltage requirements, bond strength, coating resistivity, water permeability, and anode-concrete interfacial chemistry

B. S. Jr. Covino; S. D. Cramer; S. J. Bullard; G. R. Holcomb; W. K. Collins; G. E. McGill

1999-01-01

294

Using EMTP for evaluation of surge current distribution in metallic gridlike structures  

Microsoft Academic Search

This paper presents a study on the utilization of EMTP (EMTP used for this paper is GNU ATP\\/Mingw32 running in WINNT OS) in calculating the lightning current distribution in the metallic structure of a building. The structure is modeled as a network of ?-circuits and represented by three parameter matrices, [R], [L], and [C]. With the modifications in EMTP, EMTP

Qi-Bin Zhou; Y. Du

2005-01-01

295

Effects of electrical stress on the leakage current characteristics of multilayer capacitor structures  

Microsoft Academic Search

The degradation of a high-k dielectric multilayer was investigated by measuring the time dependent leakage current under a constant voltage stress in metal-insulator-metal capacitor structures. When comparing the two multilayer structures of Al2O3\\/HfO2\\/Al2O3 and HfO2\\/Al2O3\\/HfO2, the former was characterized by a large fluctuation of the leakage current and the latter had an increased leakage current at the initial stage. These

Soon-Wook Kim; Sung Kyun Lee; Young Do Kim; Sibum Kim

2010-01-01

296

The Btu tax is dead, long live the Btu tax  

SciTech Connect

The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

Burkhart, L.A.

1993-07-15

297

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

298

Tax reform options: promoting retirement security.  

PubMed

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings. PMID:22329131

VanDerhei, Jack

2011-11-01

299

Ethical issues facing tax professionals : A comparative survey of tax agents and practitioners in Australia  

Microsoft Academic Search

Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant differences in the ethical perceptions of tax agents and Big 4 practitioners. Design\\/methodology\\/approach – A mail

Rex Marshall; Malcolm Smith; Robert Armstrong

2010-01-01

300

Not My Taxes! Explaining tax resistance and its implications for Australia's welfare state1  

Microsoft Academic Search

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a 'burden' and that 'the link between taxation and citizenship has been broken.' This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe

Shaun Wilson

2006-01-01

301

Are your firm’s taxes set in Warsaw ? Spatial tax competition in Europe  

Microsoft Academic Search

Tax competition within the EU is fiercer than in the rest of the OECD with tax rates falling rapidly. This paper analyzes tax responses of EU-15 countries to corporate tax changes in the EU-10 new member states as a function of their proximity to these new member states. The average corporate tax rate in the new member states has always

CRABBE Karen; VANDENBUSSCHE Hylke

2008-01-01

302

Are your firm’s taxes set in Warsaw? Spatial tax competition in Europe  

Microsoft Academic Search

Tax competition within the EU is ?ercer than in the rest of the OECD with tax rates falling rapidly. This paper analyzes tax responses of EU-15 countries to corporate tax changes in the EU-10 new member states as a function of their proximity to these new member states. The average corporate tax rate in the new member states has always

Karen Crabbé; Hylke VANDENBUSSCHE

2008-01-01

303

On the Costs of Excise Taxes and Income Taxes in the UK  

Microsoft Academic Search

This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB

Ian W. H. Parry

2003-01-01

304

A Future for the Flat Tax? How the Proposed Tax Changes Could Affect Education.  

ERIC Educational Resources Information Center

|"Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)|

Nixon, Nan

1983-01-01

305

An Optimal Shape of Income Tax: Evidence from Zero Income Tax Countries - Paraguay & Uruguay  

Microsoft Academic Search

Most of the existing literature on the optimal shape of income tax has a common result - decreasing marginal tax rates. This result stands in sharp contrast with real world income tax systems that are characterized by increasing marginal tax rates. Diamond (1998) made explicit the factors that affect the optimal shape of income tax rates. A special attention was

Arie Beresteanu; Momi Dahan

2003-01-01

306

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Certain retail sales taxes and gasoline taxes. 1.164-5... § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable...amount representing a State or local sales tax paid by a consumer of services...

2010-04-01

307

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

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Certain retail sales taxes and gasoline taxes. 1.164-5... § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable...amount representing a State or local sales tax paid by a consumer of services...

2009-04-01

308

Federal tax policy and geothermal energy development  

Microsoft Academic Search

The development of geothermal resources in the U. S. is impeded by the ; Federal tax policies that exist. The present state of tax rules governing ; utilization of geothermal energy, certain proposed changes in tax laws which ; would, if enacted, inhibit utilization of geothermal energy, and changes in ; present tax rules that would encourage utilization of geothermal

Finn; D. F. X

1973-01-01

309

Motor Fuel Tax Evasion Issue in Kentucky.  

National Technical Information Service (NTIS)

Tax evasion is an elusive and burgeoning problem. Methods of tax evasion are continually changing and adapting to new methods of tax enforcement. However, there are strategies that can reduce the potential loss due to fuel tax evasion. This study of fuel ...

D. Denison M. Hackbart

1996-01-01

310

Corruption, Tax Evasion and the Laffer Curve  

Microsoft Academic Search

In a corrupt tax administration a rise in tax ratesets off complicated strategic moves by both taxpayersand administrators. It is shown that in somecircumstances, this may bring about Laffer likebehavior of overall tax revenue, i.e. a higher taxrate results in smaller net revenue for thegovernment. Further, a more intense tax effort byincreasing the number of returns audited may alsoreduce net

Amal Sanyal; Ira N. Gang; Omkar Goswami

2000-01-01

311

Tax evasion, fiscal competition and economic integration  

Microsoft Academic Search

This paper examines the implications of tax evasion for fiscal competition and tax harmonization policies in an economic union. First, for symmetric countries, it proves that the equilibrium values of the tax and audit rates are less than optimal. Tax harmonization alone will also lead to a less than optimal audit rate. Second, for asymmetric countries, the paper shows that

Helmuth Cremer; Firouz Gahvari

2000-01-01

312

Corporate Income Tax Evasion and Managerial Preferences  

Microsoft Academic Search

This paper investigates the role of managerial preferences in shaping corporate income tax evasion. Using noncompliance with the personal income tax as a measure of taste for evasion, the empirical results from a sample of corporate income tax returns show that managerial preferences play an important role in determining noncompliance with the corporate income tax. Basic sample tabulations show that,

David Joulfaian

2000-01-01

313

President's Framework for Business Tax Reform.  

National Technical Information Service (NTIS)

America's system of business taxation is in need of reform. The United States has a relatively narrow corporate tax base compared to other countries-a tax base reduced by loopholes, tax expenditures, and tax planning. This is combined with a statutory cor...

2012-01-01

314

Labor Supply Prediction when Tax Avoidance Matters  

Microsoft Academic Search

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply tax revenue, and the welfare cost of

Jonas Agell; Hans Sacklén

1999-01-01

315

Labor Supply When Tax Avoidance Matters  

Microsoft Academic Search

We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead to huge errors when predicting how tax reform affects labor supply, tax revenue, and the welfare cost of

Jonas Agell; Mats Persson; Hans Sacklén

1999-01-01

316

Tax avoidance and intra-family transfers  

Microsoft Academic Search

We study how taxes on intra-family transfers (bequests and gifts) affect parents' transfers to their children. Our focus is on the incentives for tax avoidance. These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. Using a theoretical model, we show how altruistic parents avoid taxes by

Katarina Nordblom; Henry Ohlsson

2006-01-01

317

Dynamics of the structure of the plasma current sheath in a plasma focus discharge  

SciTech Connect

The study is aimed at investigating the fine structure of the plasma current sheath (PCS) in the PF-3 plasma focus facility. The PCS dynamics in a deuterium discharge was studied. The PCS parameters were measured using absolutely calibrated magnetic probes installed at different positions with respect to the facility axis and the anode surface. A magneto-optical probe recording both the magnetic signal and the PCS optical luminosity was first applied to analyze the PCS structure. This made it possible to spatially resolve the current and shock-wave regions. It is demonstrated that the current distribution is different in different discharge stages. It is shown that the neutron yield is determined by the value of the current compressed toward the axis, rather then the amplitude of the total discharge current.

Krauz, V. I. [National Research Centre Kurchatov Institute (Russian Federation); Mitrofanov, K. N. [Troitsk Institute for Innovation and Fusion Research (Russian Federation); Myalton, V. V.; Vinogradov, V. P.; Vinogradova, Yu. V. [National Research Centre Kurchatov Institute (Russian Federation); Grabovski, E. V. [Troitsk Institute for Innovation and Fusion Research (Russian Federation); Koidan, V. S. [National Research Centre Kurchatov Institute (Russian Federation)

2011-09-15

318

Dynamics of the structure of the plasma current sheath in a plasma focus discharge  

NASA Astrophysics Data System (ADS)

The study is aimed at investigating the fine structure of the plasma current sheath (PCS) in the PF-3 plasma focus facility. The PCS dynamics in a deuterium discharge was studied. The PCS parameters were measured using absolutely calibrated magnetic probes installed at different positions with respect to the facility axis and the anode surface. A magneto-optical probe recording both the magnetic signal and the PCS optical luminosity was first applied to analyze the PCS structure. This made it possible to spatially resolve the current and shock-wave regions. It is demonstrated that the current distribution is different in different discharge stages. It is shown that the neutron yield is determined by the value of the current compressed toward the axis, rather then the amplitude of the total discharge current.

Krauz, V. I.; Mitrofanov, K. N.; Myalton, V. V.; Vinogradov, V. P.; Vinogradova, Yu. V.; Grabovski, E. V.; Koidan, V. S.

2011-09-01

319

Tax evasion in a model of endogenous growth  

Microsoft Academic Search

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

Been-Lon Chen

2003-01-01

320

Nonlinear equilibrium structure of thin currents sheets: influence of electron pressure anisotropy  

NASA Astrophysics Data System (ADS)

Thin current sheets represent important and puzzling sites of magnetic energy storage and subsequent fast release. Such structures are observed in planetary magnetospheres, solar atmosphere and are expected to be widespread in nature. The thin current sheet structure resembles a collapsing MHD solution with a plane singularity. Being potential sites of effective energy accumulation, these structures have received a good deal of attention during the last decade, especially after the launch of the multiprobe CLUSTER mission which is capable of resolving their 3D features. Many theoretical models of thin current sheet dynamics, including the well-known current sheet bifurcation, have been developed recently. A self-consistent 1D analytical model of thin current sheets in which the tension of the magnetic field lines is balanced by the ion inertia rather than by the plasma pressure gradients was developed earlier. The influence of the anisotropic electron population and of the corresponding electrostatic field that acts to restore quasi-neutrality of the plasma is taken into account. It is assumed that the electron motion is fluid-like in the direction perpendicular to the magnetic field and fast enough to support quasi-equilibrium Boltzmann distribution along the field lines. Electrostatic effects lead to an interesting feature of the current density profile inside the current sheet, i.e. a narrow sharp peak of electron current in the very center of the sheet due to fast curvature drift of the particles in this region. The corresponding magnetic field profile becomes much steeper near the neutral plane although the total cross-tail current is in all cases dominated by the ion contribution. The dependence of electrostatic effects on the ion to electron temperature ratio, the curvature of the magnetic field lines, and the average electron magnetic moment is also analyzed. The implications of these effects on the fine structure of thin current sheets and their potential impact on substorm dynamics are presented.

Zelenyi, L. M.; Malova, H. V.; Popov, V. Yu.; Delcourt, D.; Sharma, A. S.

2004-11-01

321

Of Head Taxes, Income Taxes, and Distributive Justice in American Health Care  

Microsoft Academic Search

This response to Clark Havighurst’s and Barak Richman’s powerful indictment of the distributional effects of the American health care financing system addresses two respects in which they have somewhat overstated their claims.\\u000aFirst, they argue that the current system imposes an implicit head tax on all persons with employer-provided health insurance, the proceeds of which are usedlargely to provide health

Lawrence A. Zelenak

2006-01-01

322

Structure of the Antarctic Circumpolar Current in Drake Passage From Direct Velocity Observations  

NASA Astrophysics Data System (ADS)

The structure of the Antarctic Circumpolar Current (ACC) in the upper 1000~m of Drake Passage is examined using nearly three years of shipboard Acoustic Doppler Current Profiler (SADCP) velocity data from a 38~kHz Ocean Surveyor mounted in the hull of the Antarctic supply vessel ARSV Laurence M. Gould. The principal fronts of the ACC are clearly visible, with the Subantarctic Front (SAF) and Polar Front (PF) jets having widths of about 100~km and 150~km, respectively. Depth-mean current speeds in the SAF and PF jets are ~40~cm~s-1, while the eddy kinetic energy (EKE) has a maximum of ~700~cm2s-2 between the PF and the SAF. Horizontal-wavenumber velocity spectra peak at ~350~km. These numbers are similar to surface-layer values found by Lenn et al. (J. Mar. Res., 2007). The transport estimated from the mean section between the surface and 1030~m is ~100~Sv, or about 70% of the canonical total transport. The extended depth range available from the 38~kHz instrument allows us to investigate the depth structure of the current. The mean current is largely barotropic, while EKE and shear variance exhibit strong depth dependence. In cross-sectional averages current shear is small and nearly constant to 600~m, below which depth the current speed drops off more quickly; mean jet speeds are around 50~cm~s-1 at 46~m (the first depth bin) and 20~cm~s-1 at 1030~m. Various possibilities for a vertical structure function are explored. EKE is intensified above 600~m between the SAF and PF. Shear variance is strongest in the surface layer. Vertical-wavenumber spectra of currents and current shear reveal negligible rotation. Through-passage currents have more energy at the lowest vertical wavenumbers (wavelengths of ~1000~m), while at scales smaller than ~100~m, energy in across-passage currents is greater.

Firing, Y. L.; Chereskin, T. K.

2008-12-01

323

26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.  

Code of Federal Regulations, 2010 CFR

...made, other than under the applicable procedures of section 7611, for the purpose of determining the overall financial structure of the church, merely because such structure was relevant to the church's qualification as a tax-exempt...

2009-04-01

324

Tax Deductions, Environmental Policy, and the \\  

Microsoft Academic Search

Abstract Recent studies find that environmental,tax swaps typically exacerbate the costs of the tax system and therefore do not produce,a “double dividend”. We extend previous models,by incorporating tax- favored consumption goods (e.g. housing, medical care). In this setting, the efficiency gains from recycling environmental,tax revenues are larger because,pre-existing taxes distort the consumption bundle, besides distorting factor markets. We find that

Ian W. H. Parry; Antonio M. Bento

2000-01-01

325

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

326

A GRADUAL REDUCTION OF THE SALES TAX ON FOOD IN VIRGINIA  

Microsoft Academic Search

The authors found that food retailers would incur sizeable incremental costs depending on the mix of labor and capital utilized if a dual tax structure was imposed. Thus, the tax savings to consumers then would be offset not only by the recoupment of the lost revenue by government, but also by the incremental costs incurred by the food retailers.

Oral Capps Jr.; Donald L. Long

1982-01-01

327

How much of the corporate bond spread is due to personal taxes?  

Microsoft Academic Search

Existing term structure models of defaultable bonds have often underestimated corporate bond spreads. A potential problem is that investors’ taxes are ignored in these models. We propose a pricing model that accounts for stochastic default probability and differential tax treatments for discount and premium bonds. By estimating parameters directly from bond data, we obtain significantly positive estimates for the income

Sheen Liu; Jian Shi; Junbo Wang; Chunchi Wu

2007-01-01

328

The role of accountancy firms in tax avoidance: Some evidence and issues  

Microsoft Academic Search

As entrepreneurial businesses, accountancy firms have supplemented their traditional trade of selling accounting and auditing services by diversifying into a variety of other products and services. They have developed organisational structures and strategies to sell tax avoidance schemes to corporations and wealthy individuals. The sale of such services shifts tax burdens to less mobile capital and less well-off citizens. It

Prem Sikka; Mark P. Hampton

2005-01-01

329

SALES TAXES, INVESTMENT, AND THE TAX REFORM ACT OF 1986  

Microsoft Academic Search

ment and thus addedto the existing dis- Contraryto the conventionalview on tortionat the present consumption-future consumptiontaxes, state and local sales consumption margin (seeAuerbach,1987; taxesextendto the acquisitionof capital Gravelle, 1989; Fullerton, 1987; Fuller- ton, Henderson,and Mackie, 1987).Us- assets and are especiallyburdensomeon ing a comprehensivecomputablegeneral equipment.Thesetaxespartiallyoffsetal- equilibriummodelofthe U.S. economyto locationaldistortionscausedby tax pro- evaluate the TRA'soverall effecton wel- visionspresentpriorto theTaxReformAct fare, somehave arguedthat

DAVID JOULFAIAN; JAMES MACKIE

330

The “flat tax(es)”: principles and experience  

Microsoft Academic Search

This paper reviews experience with the ‘flat taxes’ that have been adopted in many countries in recent years. It stresses\\u000a that they differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization,\\u000a but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax\\u000a cut elements of these

Michael Keen; Yitae Kim; Ricardo Varsano

2008-01-01

331

The need for strategic tax planning among nonprofit hospitals.  

PubMed

Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations. PMID:18973000

Smith, Pamela C

2005-01-01

332

Current-conserving description of nonlinear transport in NS and NSN structures  

Microsoft Academic Search

Nonlinear transport in NS and NSN structures is studied by means of a self-consistent microscopic description. Current conservation\\u000a requires the superfluid velocity to be nonzero, causing the various quasiparticle channels within the superconductor to open\\u000a at different voltages. This effect is responsible for major changes in the current-voltage characteristics. At low temperatures\\u000a superconductivity, some times in a peculiar gapless form,

J. Sánchez-Cañizares; F. Sols

1996-01-01

333

Detection of terahertz radiation in gated two-dimensional structures governed by dc current  

Microsoft Academic Search

We present theoretical and experimental studies of the direct current effect on the detection of subterahertz and terahertz radiation in gated two-dimensional structures. We developed a theory of the current-driven detection both for resonant case, when the fundamental frequency of plasma oscillation is large compared to inverse scattering time, omega0tau≫1 , and for the nonresonant case, omega0tau≪1 , when the

D. Veksler; F. Teppe; A. P. Dmitriev; V. Yu. Kachorovskii; W. Knap; M. S. Shur

2006-01-01

334

Taxing the Untaxed Business Sector.  

National Technical Information Service (NTIS)

In the United States, most goods and services are produced by private firms and paid for through private transactions, and most of the income from those transactions is subject to federal corporate or individual income taxes. Some institutions, however, a...

2005-01-01

335

The Evolution of Tax Avoidance  

Microsoft Academic Search

Once a legal, acceptable practice, tax avoidance evolved into being illegal and unacceptable. This article discusses the alterations to legislation and the changing attitudes of taxpayers, their advisers and the judiciary that facilitated this evolution.

Jo Cleary

1995-01-01

336

Current Economic Issues in Employee Benefits. Background Paper No. 39.  

ERIC Educational Resources Information Center

A multitude of public policy issues currently surround the tax treatment of employee benefits, particularly since the tax-favored status of employer contributions to pensions and health insurance has been blamed for a shrinking tax base that has exacerbated the federal budget deficit, an inefficient and bloated health-care sector, overinsurance by…

Woodbury, Stephen A.

337

Antisunward structure of thin current sheets in the Earth's magnetotail: Implications of quasi-adiabatic theory  

NASA Astrophysics Data System (ADS)

developed a self-consistent kinetic model of thin current sheets (TCS), taking into account the inhomogeneity of TCS parameters in the antisunward direction. We show that the charged particle dynamics depending on the magnetic field distribution in the downtail direction completely determines the magnetotail equilibrium structure. We demonstrate that transient ions as well as electrons are the main current carriers in this system, but the first ones support mostly the background (1-D) structure of the current sheet. The influence of electrons and quasi-trapped ions is found to vary depending upon downtail distance along the sheet. Assuming the conservation of the so-called quasi-adiabatic invariant, we show that quasi-trapped particles are distributed along the current sheet in such a way that they concentrate in the region with large values of normal magnetic field component. As a result quasi-trapped ions can dominate near the earthward edge of TCS. In contrast, the electron current becomes stronger in the TCS tailward region where the normal magnetic field component becomes weaker, and field line curvature drifts are enhanced. Our quasi-adiabatic model predicts that thin current sheets in the Earth's magnetotail should have weakly 2-D configuration which, similar to its 1-D analog considered earlier, conserves the multiscale "matreshka" structure with multiple embedded layers.

Malova, H. V.; Popov, V. Yu.; Delcourt, D. C.; Petrukovich, A. A.; Zelenyi, L. M.

2013-07-01

338

Empirical Measures of Carbon Taxes  

Microsoft Academic Search

In this paper we compute the rates of taxes that would need to be imposed on carbon-based fuels to achieve the U.K. Government's targets for CO2 emission reductions, based on models of energy demand for the manufacturing, transport and domestic sectors. We explore the sensitivity of these tax rates to assumptions about rates of growth of output and prices, target

Alan Ingham; James Maw; Alistair Ulph

1991-01-01

339

Vertical structure of tidal current in a typically coastal raft-culture area  

NASA Astrophysics Data System (ADS)

In this paper vertical structure of tidal current in a typically coastal raft-culture area is discussed by field measurement and a numerical model. The observations show that the vertical structure changed dramatically. A tidal surface boundary layer (SBL) is well formed due to the frictional effects induced by extensive, high-density suspended culture as surface obstruction. Both the aquaculture drag and the bottom friction are much higher than those in non-raft-culture areas, and show an obvious variation with tidal flow. The significant earlier ebbing and earlier flooding appear in the upper water column instead of the seabed. And the maximal phase lag is about 1 h within one tide cycle. A 1D hydrodynamic model was modified to include the SBL and parameterized with the field data. It replicated the observed velocity profile and was then used to investigate the impacts of varying culture density and bottom friction on the vertical tidal-current structure. Modeling results indicate that the surface current velocity was largely damped because culture activities enhanced the frictional effects on flow intensively. The magnitude and vertical structure of tidal current are determined together with aquaculture drag and bottom friction. In addition, the vertical velocity structure has a nonlinear trend along with culture density and bottom friction. This study is a theoretical foundation for optimizing aquaculture configuration through regulating culture density and species distribution.

Fan, X.; Wei, H.; Yuan, Y.; Zhao, L.

2009-11-01

340

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

341

Spin Current in Generic Hybrid Structures due to Interfacial Spin-Orbit Scattering  

NASA Astrophysics Data System (ADS)

We demonstrate a general principle that hybrid structures of any sort inevitably will give rise to a pure spin current flowing parallel to the interface region when a charge current is injected. This stems from the broken mirror symmetry near the interface which gives rise to spin-orbit coupling that deflects incoming electrons in a spin-discriminating fashion. We establish a general analytical condition for the appearance of this effect, and calculate the transverse spin current explicitly using two different models. In addition, we investigate how the process of Andreev reflection influences this phenomenon in the scenario where one of the materials is superconducting.

Linder, Jacob; Yokoyama, Takehito

2011-06-01

342

Possibility of comb-type rf shield structure for high-current accelerators  

Microsoft Academic Search

A novel rf shield structure for bellows chambers or gate valves in high-current accelerators is proposed. The rf shield has no thin fingers, but nested comb teeth instead at the inner surface of the beam duct. The comb-type rf shield has a higher thermal strength structurally than the conventional finger-type one. A simulation also indicates its lower impedance. Especially, the

Y. Suetsugu; M. Shirai; K. Shibata

2003-01-01

343

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

344

The velocity and vorticity structure of the Agulhas Current at 32°S  

NASA Astrophysics Data System (ADS)

The full depth velocity field of the Agulhas Current, the Western Boundary Current of the southwest Indian Ocean, has been directly measured using a lowered acoustic Doppler current profiler (LADCP). Fifteen combined conductivity-temperature-depth (CTD) and LADCP stations were occupied across the current at 32°S off the east coast of South Africa in February-March 1995, as part of the World Ocean Circulation Experiment Indian Ocean program. The deep velocity structure of the Agulhas Current was found to be very different than previously described using geostrophic estimates. In particular, LADCP results reveal a V-shaped pattern for the level of no motion across the Agulhas Current and an Agulhas Undercurrent is observed flowing equatorward below 800 m depth, directly beneath the surface core of the poleward flowing Agulhas Current. Comparisons of direct and geostrophic velocities suggest that the velocity structure of the Agulhas Current is essentially geostrophic below about 200 m depth, where differences are generally less than estimated errors. Above these depths the LADCP-measured shears and geostrophic shears exhibit differences and velocities can diverge. Shipboard ADCP data support LADCP results near the surface, indicating that both instruments are measuring real signals. The geostrophic and LADCP-measured shears are well matched away from the surface, and a depth-averaged fit (below 200 m) between them exhibits small standard deviations. The geostrophic volume transport of the Agulhas Current, as referenced to LADCP, is 73 Sv, and is just 3% different from the direct LADCP transport estimate. The most recent full depth estimate of Agulhas Current transport in the literature is given by Toole and Warren [1993], who estimate a geostrophic volume transport of 85 Sv. The baroclinic velocity structures from their section and from this work are similar, indicating that the difference in the transport estimates is due to the choice of geostrophic reference level and ultimately to the presence of the previously unobserved Agulhas Undercurrent. Combined CTD/LADCP data are very useful for potential vorticity analysis, since velocity and density measurements are simultaneous and coincident. The vorticity structure of the Agulhas Current suggests the presence of a "mixing boundary" at middepths, similar to features observed in the Gulf Stream. The feature appears to be associated with a sharp upturn in isopycnals, coincident with the foot of the continental slope. The boundary inhibits cross-stream mixing of intermediate water masses and may help explain the appearance of a discrete filament of Red Sea Water inshore of Antarctic Intermediate Waters in the same density layer, despite intense cross-stream shears.

Beal, Lisa M.; Bryden, Harry L.

1999-03-01

345

Redistributing the energy tax burden in the Philippines  

Microsoft Academic Search

This paper uses an aggregate modelling approach to assess the impacts of a redistribution of the taxes and duties that currently exist on crude oil and refined petroleum products on the Philippine economy. The approach used in the analysis consists of a general equilibrium model composed of fourteen producing sectors, fifteen consuming sectors, three household categories classified by income and

Noel D. Uri; Roy Boyd

1994-01-01

346

18 CFR 367.2360 - Account 236, Taxes accrued.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Account 236, Taxes accrued. 367.2360 ...AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities...

2013-04-01

347

Options for Changing the Tax Treatment of Charitable Giving.  

National Technical Information Service (NTIS)

Under current law, taxpayers who itemize deductions may deduct the amount they donate to charities from their adjusted gross income (AGI) when determining how much they owe in federal income taxes. That deduction gives people who itemize an incentive to c...

A. Muthitacharoen S. Biertz

2011-01-01

348

Tax and Expenditure Limitation in Retrospect and in Prospect.  

ERIC Educational Resources Information Center

|The message of Proposition 13 appears to be a demand for smaller residential property tax burdens but not for a reduction in current service levels for most public sector activities. Available from Stanley J. Bowers, Executive Director, NTA-TIA, 21 East State Street, Columbus, OH 43215; sc $5.00. (Author/IRT)|

Shapiro, Perry; And Others

1979-01-01

349

Non-adiabatic simulations of current-related structural transformations in metallic nanodevices  

NASA Astrophysics Data System (ADS)

One of the less explored aspects of molecular electronics is the effect of current on the mechanical stability of the conducting molecule: charge flow can alter both the geometry and electronic properties of the device, modifying the conductance and giving rise to nonlinear conduction characteristics or conductance switching. We performed a fundamental study on the correlation between the geometry and evolving electronic structure of small Au clusters that were embedded in finite Au wires and subjected to periodic transient currents. Both the current-carrying electronic states and the local electronic structure of the model system were described away from the ground state within a time-dependent Ehrenfest formalism. Non-adiabatic molecular dynamics simulations revealed that clusters undergo structural transformations between several representative geometries that coincide with patterns in cluster charging. The shape changes were enabled by the fluctuations in cluster band filling associated with the current and assisted by current-related forces. Metastable configurations of stable clusters were linked to events of charge trapping on the cluster.

Todorovi?, M.; Bowler, D. R.

2011-08-01

350

Method of preparing electrodes with porous current collector structures and solid reactants for secondary electrochemical cells  

DOEpatents

Particulate electrode reactants, for instance transition metal sulfides for the positive electrodes and lithium alloys for the negative electrodes, are vibratorily compacted into porous, electrically conductive structures. Structures of high porosity support sufficient reactant material to provide high cell capacity per unit weight while serving as an electrical current collector to improve the utilization of reactant materials. Pore sizes of the structure and particle sizes of the reactant material are selected to permit uniform vibratory loading of the substrate without settling of the reactant material during cycling.

Gay, Eddie C. (Park Forest, IL); Martino, Fredric J. (Riverdale, IL)

1976-01-01

351

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false State and local tax exemptions. 29.305 Section 29.305 ...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

2010-10-01

352

48 CFR 29.305 - State and local tax exemptions.  

Code of Federal Regulations, 2010 CFR

...2009-10-01 2009-10-01 false State and local tax exemptions. 29.305 Section 29.305 ...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

2009-10-01

353

29 CFR 531.38 - Amounts deducted for taxes.  

Code of Federal Regulations, 2013 CFR

...531.38 Amounts deducted for taxes. Taxes which are assessed against the employee...social security and State unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments. No deduction...

2013-07-01

354

27 CFR 46.221 - Floor stocks tax rates.  

Code of Federal Regulations, 2013 CFR

...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND...Tax on Certain Tobacco Products, Cigarette Papers...on April 1, 2009 Tax Liability Calculation § 46.221...Floor stocks tax rates. Product Floor stocks tax...

2013-04-01

355

27 CFR 25.158 - Tax computation for bottled beer.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.158 Tax...

2013-04-01

356

27 CFR 44.242 - Responsibility for tax on cigars.  

Code of Federal Regulations, 2013 CFR

... false Responsibility for tax on cigars. 44.242 Section...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX...

2013-04-01

357

27 CFR 44.67 - Payment of tax.  

Code of Federal Regulations, 2013 CFR

...EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes on tobacco products, and cigarette papers and tubes with...

2013-04-01

358

27 CFR 46.108 - Interest on unpaid tax.  

Code of Federal Regulations, 2013 CFR

...false Interest on unpaid tax. 46.108 Section 46...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax...

2013-04-01

359

27 CFR 44.221 - Application of drawback of tax.  

Code of Federal Regulations, 2013 CFR

...OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX...Allowance of drawback of tax shall apply only to tobacco products, and cigarette papers and tubes, on which tax has been paid,...

2013-04-01

360

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

361

Longitudinal flow evolution and turbulence structure of dynamically similar, sustained, saline density and turbidity currents  

Microsoft Academic Search

Experimental results are presented concerning flow evolution and turbulence structure of sustained saline and turbidity flows generated on 0°, 3°, 6°, and 9° sloping ramps that terminate abruptly onto a horizontal floor. Two-component velocity and current density were measured with an ultrasonic Doppler velocity profiler and siphon sampler on the slope, just beyond the slope break and downstream on the

T. E. Gray; Jan Alexander; Mike R. Leeder

2006-01-01

362

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

363

Structural optimization of 2-D array probe for alternating current field measurement  

Microsoft Academic Search

A double U-shaped orthogonal inducer for the alternating current field measurement (ACFM) is presented, which could extend the limitation of the direction of tested cracks and decrease the loss of magnetic flux compared to the single rectangular inducer. The structure of the testing probe was optimized to meet the expectations of the pointwise magnetic field measurement and to decrease every

Chen Guo-ming; Li Wei; Wang Ze-xin

2007-01-01

364

Eddy Current Imager for the Detection of Buried Flaws in Large Metallic Structures  

Microsoft Academic Search

The authors present a prototype of an eddy current imager dedicated to the high speed inspection of aeronautic riveted lap joints. The system provides high resolution images of the complex magnetic field distribution at the surface of the inspected structure, and allows thorough defect characterization to be achieved. The system was implemented for the detection of buried notches placed next

Pierre-Yves JOUBERT; Yohan LE DIRAISON; Jean PINASSAUD

365

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

366

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

367

Effects of a longitudinal magnetic field on current pulses and fast ionization-wave structure  

Microsoft Academic Search

A longitudinal magnetic field affects the fast ionization-wave structure in a discharge tube surrounded by a metal screen. The field does not alter the wave speed, but the current amplitude is increased. This is explained from a theory for fast-wave propagation in a cylindrical guide containing an axial field. Numerical solutions have been obtained for the stationary nonlinear waves, which

E. I. Asinovskii; A. N. Lagarkov; V. V. Markovets; I. M. Rutkevich; A. M. Ulyanov; I. V. Filyugin

1988-01-01

368

Co-current combustion of oil shale – Part 2: Structure of the combustion front  

Microsoft Academic Search

Timahdit oil shale was used as a porous medium to characterize the structure of a combustion front propagating with co-current downward air supply. A new 1D experimental device was first calibrated using a model porous medium. With the model porous medium, the front propagates as a plane and horizontal surface while using oil shale the front propagates as an inclined

M. F. Martins; S. Salvador; J.-F. Thovert; G. Debenest

2010-01-01

369

Co-current combustion of oil shale - Part 2: Structure of the combustion front  

Microsoft Academic Search

Timahdit oil shale was used as a porous medium to characterize the structure of a combustion front prop- agating with co-current downward air supply. A new 1D experimental device was first calibrated using a model porous medium. With the model porous medium, the front propagates as a plane and horizontal surface while using oil shale the front propagates as an

M. F. Martins; S. Salvador; J.-F. Thovert; G. Debenest

2010-01-01

370

The calculation of structure inhomogeneity influence on eddy currents value in armor composite material  

Microsoft Academic Search

By a different approximation of the integral of Bessel's functions product the accuracy of known method of an eddy cnrrents density calculation has increased. Besides the conditions have created for the representation of an eddy currents decrement, that is caused by structure inhomogeneity with the help of elementary functions only. The linearization of an obtained approximating dependence supplies the engineering

V. Kchandetskyy; V. Paschenko; N. Matveeva

2004-01-01

371

Effect of coronal mass ejections on the structure of the heliospheric current sheet  

Microsoft Academic Search

The existence of a relatively stable large-scale heliospheric current sheet (HCS) structure near sunspot maximum has recently been questioned [Hundhausen, 1992]. We consider this question here by determining the effect of coronal mass ejections (CMEs) on the spiral characteristics of the interplanetary magnetic field (IMF) and on the HCS. In general, CMEs do not have long-term effects on the location

Xuepu Zhao; J. Todd Hoeksema

1996-01-01

372

Tax Base Elasticities: A MultiState Analysis of Long-Run and Short-Run Dynamics  

Microsoft Academic Search

We examine the relative dynamic responses of state personal tax revenues and sales tax bases to changes in state personal income. Our econometric analysis, which includes separate analyses of long-run and short-run dynamics for each state, permits the estimation of asymmetric short-run responses depending upon the relationship between current and expected tax base growth. Results indicate that the average long-run

Donald Bruce; William F. Fox; M. H. Tuttle

2006-01-01

373

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

374

Study of the current stressing in nanomanipulated three-dimensional carbon nanotube structures  

NASA Astrophysics Data System (ADS)

We report the fabrication of free-standing carbon nanotube structures. The welding of individual carbon nanotubes to other nanotubes and metal substrates has been performed, on a selective basis, to produce joints of both good electrical conductivity and mechanical integrity, without the need for a joining material. As a result of this unique process, we study the damage to the microstructure of the nanotube as a function of current. When the current densities are in excess of 2×106 A/cm2, particular care must be taken with regard to the quality of the nanotube and the heat dissipation. This is crucial for the use and application of nanotubes in any future device structure for it gives the upper limits to the ``average'' current density calculations. This process now allows for the fabrication of bespoke carbon nanotube devices for the prototyping of device performance.

Cox, D. C.; Forrest, R. D.; Smith, P. R.; Stolojan, V.; Silva, S. R. P.

2005-07-01

375

The taxes of sin. Do smokers and drinkers pay their way?  

PubMed

We estimate the lifetime, discounted costs that smokers and drinkers impose on others through collectively financed health insurance, pensions, disability insurance, group life insurance, fires, motor-vehicle accidents, and the criminal justice system. Although nonsmokers subsidize smokers' medical care and group life insurance, smokers subsidize nonsmokers' pensions and nursing home payments. On balance, smokers probably pay their way at the current level of excise taxes on cigarettes; but one may, nonetheless, wish to raise those taxes to reduce the number of adolescent smokers. In contrast, drinkers do not pay their way: current excise taxes on alcohol cover only about half the costs imposed on others. PMID:2918654

Manning, W G; Keeler, E B; Newhouse, J P; Sloss, E M; Wasserman, J

1989-03-17

376

75 FR 59172 - Electronic Funds Transfer of Depository Taxes; Hearing Cancellation  

Federal Register 2010, 2011, 2012, 2013

...tax deposits (FTDs) by Electronic Funds Transfer (EFT). The proposed regulations affect all taxpayers that currently use FTD coupons. DATES: The public hearing, originally scheduled for September 27, 2010 at 10 a.m. is cancelled. FOR...

2010-09-27

377

Multilevel current stress technique for investigation thin oxide layers of MOS structures  

NASA Astrophysics Data System (ADS)

In this study, a new technique of multilevel current stress for investigation thin oxide layers of MOS structures is proposed. This technique allows to investigate the generation and relaxation of positive and negative charges, accumulating in, nano-thickness gate dielectric of MOS structures under many stressing situations. The parameters characterizing the change of charge state in the thin oxide layers of MOS structures during the stress have been monitored by means of time dependence of voltage shift applied to a sample during the injection. The method takes into account the process of the MOS capacitance charging by the constant current pulse. In comparison with the conventional techniques our method is nondestructive and enables to reduce the high-field stress time while measuring the injection current-voltage characteristics of the MOS-structure. We consider this method to provide higher accuracy and to decrease the probability of dielectric breakdown. The application of present technique was carr mied out during the investigation of charge generation and relaxation, during and after high-field tunnel injection of electrons in thin thermal film of SiO2. The thin oxide layers of MOS structures after plasma and irradiation treatments also are investigated.

Andreev, V. V.; Bondarenko, G. G.; Maslovsky, V. M.; Stolyarov, A. A.

2012-12-01

378

A 3D Model for Eddy Current Inspection in Aeronautics: Application to Riveted Structures  

NASA Astrophysics Data System (ADS)

Eddy current technique is currently an operational tool used for fastener inspection which is an important issue for the maintenance of aircraft structures. The industry calls for faster, more sensitive and reliable NDT techniques for the detection and characterization of potential flaws nearby rivet. In order to reduce the development time and to optimize the design and the performances assessment of an inspection procedure, the CEA and EADS have started a collaborative work aiming at extending the modeling features of the CIVA non destructive simulation plat-form in order to handle the configuration of a layered planar structure with a rivet and an embedded flaw nearby. Therefore, an approach based on the Volume Integral Method using the Green dyadic formalism which greatly increases computation efficiency has been developed. The first step, modeling the rivet without flaw as a hole in a multi-stratified structure, has been reached and validated in several configurations with experimental data.

Paillard, S.; Pichenot, G.; Lambert, M.; Voillaume, H.; Dominguez, N.

2007-03-01

379

75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media  

Federal Register 2010, 2011, 2012, 2013

...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns using...

2010-12-03

380

Interregional energy tax exportation: an interpretative survey  

SciTech Connect

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 total $137 billion in state tax collections. Although these figures include only state taxes, consideration of local government production-type levies on natural resources would probably not alter severance taxes' share of state and local tax revenues. A related question is why attention has focused on coal severance taxes in particular. The vast majority of severance tax revenues is derived from levies on crude oil and natural gas. Yet coal taxes receive the most attention from politicians, legal experts, and students of public policy. This paper addresses these questions and evaluates the energy tax focus. After a review of some general principles of tax exportation, the major literature is surveyed. Conclusions are drawn in a final section. 39 references, 1 figure.

Morgan, W.E.; Mutti, W.E.

1985-01-01

381

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

382

Tax burden, government expenditures and income distribution in Brazil  

Microsoft Academic Search

This article attempts to explain the seeming paradox of a country with a high tax burden and a continually concentrated distribution of income. By means of a structural quantile regression model we analyze the distributional impact of government expenditures on the Gini index, and it is shown that Brazil's redistribution expenditures has a relatively smaller impact for low quantiles of

Werner Baer; Antonio Fialho Galvão Jr.

2008-01-01

383

Structure and dynamics of the fast reconnection mechanism in an initially force-free current sheet  

NASA Astrophysics Data System (ADS)

The present paper studies the three-dimensional structure and dynamics of the fast reconnection mechanism in an initially force-free current sheet. A large-scale plasmoid (current sheet bulge) is formed ahead of the Alfvenic fast reconnection jet (ux~VA) generated in a narrow wedgelike region between a pair of slow shocks. The plasmoid structure is divided into the plasmoid reconnection region P and the plasmoid core region C. In the region P, the strongly sheared reconnected field lines are accumulated and the initial (low-beta) plasma pressure is remarkably enhanced to become comparable to the ambient magnetic pressure since the sheared field lines initially embedded in the current sheet are completely swept away by the reconnection jet. On the other hand, in the region C, the magnetized (low-beta) plasma with the sheared (Bz) field lines, initially embedded in the current sheet, is accumulated without reconnection, and the magnitude of the accumulated sheared field becomes much larger than the ambient magnetic field strength. It is demonstrated that the fast reconnection mechanism in an initially force-free current sheet is so powerful to overcome the magnetic tension forces, which result from the large x-directional bent of the sheared field lines, and vitally proceed by effectively extending the fast reconnection jet region in the sheared field (z) direction.

Ugai, M.

2011-03-01

384

Are your firm's taxes set in Warsaw? Spatial tax competition in Europe  

Microsoft Academic Search

Corporate tax rates in Europe have been falling rapidly; as a consequence tax competition within the EU is fiercer than in the rest of the OECD. This paper analyzes heterogeneity in corporate tax rate changes between EU-15 countries as a function of the proximity to the EU-10 new member states. The average corporate tax rate in the new member states

Hylke Vandenbussche

2008-01-01

385

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Certain retail sales taxes and gasoline taxes. 1...Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. ...both the sale at wholesale and the sale at retail. [T.D. 6780, 29 FR...

2013-04-01

386

Bridging the Tax-Expenditure Gap: Green Taxes and the Marginal Cost of Funds  

Microsoft Academic Search

The marginal cost of public funds is usually seen as a number greater than one, reflecting the efficiency cost of distortionary taxes. But economic intuition suggests that since green taxes are efficiency-enhancing the MCF with such taxes will be less than one. The paper demonstrates that this intuition is not necessarily true, even when a green tax is the sole

Agnar Sandmo

2001-01-01

387

Taxes and Entrepreneurial Activity: An Empirical Investigation Using Longitudinal Tax Return Data.  

National Technical Information Service (NTIS)

The decision to start a business or engage in entrepreneurship depends in part on tax incentives. The U.S. income tax is a graduated tax, designed so that people pay an increasing percentage rate as their income rises through various tax brackets. The rat...

D. Bruce T. Gurley

2005-01-01

388

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,…

Yaniv, Gideon

2009-01-01

389

Current and historical drivers of landscape genetic structure differ in core and peripheral salamander populations.  

PubMed

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. PMID:22590604

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

2012-05-10

390

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

391

Taxes That Work: A Simple American Plan  

Microsoft Academic Search

In November 2005, the President's Advisory Panel on Tax Reform, appointed by President Bush to suggest options for reforming and simplifying the federal tax code, unanimously recommended two alternative plans: a \\

Michael J. Graetz

2006-01-01

392

[VOCs tax policy on China's economy development].  

PubMed

In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

2011-12-01

393

27 CFR 41.112 - Tax return.  

Code of Federal Regulations, 2013 CFR

...Brought Into the United States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. ...a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on...

2013-04-01

394

Room temperature spectroscopy of deep levels in junction structures using barrier capacitance charging current transients  

NASA Astrophysics Data System (ADS)

A technique is presented for room temperature spectroscopy of deep levels in semiconductor devices based on measurements of current transients due to barrier capacitance charging. Spectroscopic measurements are obtained from a set of the barrier capacitance charging current transients modified by illumination pulses with wavelength between 1.5 and 10 ?m. Deep levels with activation energy in the range between 0.24 and 0.56 eV have been revealed in thyristor and neutron irradiated particle detector structures by using this technique.

Gaubas, E.; Ceponis, T.; Uleckas, A.; Grigonis, R.

2012-01-01

395

Development of radiation hard edgeless detectors with current terminating structure on p-type silicon  

NASA Astrophysics Data System (ADS)

The development of edgeless Si detectors was stimulated by the tasks of the total pp cross-section study in the TOTEM experiment at the Large Hadron Collider at CERN. For this, the dead region at the detector diced side should be reduced below 50 ?m. This requirement is successfully realized in edgeless Si detectors with current terminating structure (CTS), which are now operating at LHC. The development of the experiment and future LHC upgrade need the elaboration of radiation hard version of edgeless Si detectors. The current investigation represents an extension in understanding on edgeless detectors operation and development of a new issue - edgeless detectors with CTS on p-type Si.

Verbitskaya, E.; Eremin, V.; Ruggiero, G.

2011-12-01

396

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

NASA Astrophysics Data System (ADS)

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.

1985-04-01

397

Tax evasion in an open economy  

Microsoft Academic Search

Ignoring tax evasion possibilities, a value-added and a cash-flow income tax have similar behavioral and distributional consequences. Yet the available means of tax evasion under each can be very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an income tax it can occur through shifting taxable income abroad. Given evasion, we show that a country would make

Roger H. Gordon; Soren Bo Nielsen

1997-01-01

398

Review of current research activities in optimization of smart structures and actuators  

NASA Astrophysics Data System (ADS)

Much of the recent and past work in the area of smart materials and structures has focused on analysis of actuators and actively controlled systems. Although many sophisticated analysis models have been developed, they are often coupled with ad-hoc design methods or informal optimization procedures. A subset of the work done by the smart structures community has focused on development of formal design methodologies and optimization methods specifically for smart actuators and structures. The objective of this paper is to review the current work in development of design methodologies and application of formal optimization methods to the design of smart structures and actuators. In a related paper, optimization strategies for sensor and actuator placement were reviewed by a researcher at NASA Langley in 1999. The current paper reviews the recent work done in this area since 1999, in addition to optimization strategies for topology design of actuators, actively controlled structures, and drive electronics design. The main focus is on piezoelectric ceramic actuators, but relevant work in shape memory alloys and magnetostrictive actuation are included as well. Future directions for research in optimization are also recommended.

Frecker, Mary I.

2002-07-01

399

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

SciTech Connect

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. [Institute of Fluid Science, Tohoku University, Katahira 2-1-1, Aoba-ku, Sendai (Japan); Nishimizu, A.; Koike, M.; Matsui, T. [Power and Industrial Systems, R and D Laboratory, Hitachi, Ltd., Hitachi, Ibaraki (Japan)

2004-02-26

400

Analytical Model of Human Body Model Electrostatic Discharge Current Distribution and Novel Electrostatic Discharge Protection Structure  

NASA Astrophysics Data System (ADS)

Conventionally, the n-p-n bipolar transistor with a substrate resistor operated in the snapback region has been the basic model used to explain the discharge behavior of a lightly doped drain (LDD) N-channel metal-oxide semiconductor (NMOS) transistor under a positive human-body model (HBM) electrostatic discharge (ESD) zapping event. However, this simple model ignores the geometry effect by the P-well pick-up position and does not explain the current-crowding effect. In this paper, a new transmission-line equivalent-circuit model with the equal-potential-region (EPR) formation is proposed to study the ESD zapping current distribution. The simulation result shows that maximum current density is in the region near the P-well pick-up, which corresponds to the damage sites determined by failure analysis. Based on this new model, a novel protection structure with P+ diffusion in each source region is proposed to improve current uniformity, which is verified to have an excellent ESD failure threshold. In addition, from the measurement of real-time current voltage (I V) characteristics during ESD zapping, a phenomenon called the self-biasing Effect is observed. When the effective substrate resistance decreases, the device's snapback voltage will inherently increase to generate more impact ionization current so as to sustain a sufficient substrate potential to keep the bipolar turned on. However, this Vsp increase will not necessarily lead to a lower ESD failure threshold.

Shih, Jiaw-Ren; Lee, Jian-Hsing; Hwang, Huey-Liang; Liew, Boon-Khim; Chiang, Shang-Yi

1999-08-01

401

Effects of alcohol taxes on alcohol-related disease mortality in New York State from 1969 to 2006  

PubMed Central

Objective The relationship of increased alcohol taxes to reductions in alcohol-related harm is well established. Few studies, however, have examined the effects of sudden decreases in alcohol tax rates or effects of narrow tax changes limited to specific beverage types. In the current study, we: (1) examine whether tax increases on spirits have similar effects in reducing alcohol-related disease mortality as increasing taxes on all types of alcoholic beverages simultaneously, and (2) evaluate effects of beer-specific tax decreases in New York State on mortality. Method We used a time-series, quasi-experimental research design, including non-alcohol deaths within New York State and other states’ rates of alcohol-related disease mortality for comparison. The dataset included 456 monthly observations of mortality in New York State over a 38-year period (1969–2006). We used a random-effects approach and included several other important covariates. Results Alcohol-related disease mortality declined by 7.0% after a 1990 tax increase for spirits and beer. A spirits-only tax increase (in 1972) was not significantly associated with mortality but a data anomaly increased error in this effect estimate. Small tax decreases on beer between 1996 and 2006 had no measurable effect on mortality. Doubling the beer tax from $0.11 to $0.22 per gallon, a return to New York State’s 1990 levels, would decrease deaths by an estimated 250 deaths per year. Conclusions Excise tax increases on beer and spirits were associated with reductions in alcohol-related disease mortality. Modifying tax rates on a single beverage type does not appear to be as effective as doing so on multiple alcoholic beverages simultaneously. In New York, small decreases in beer taxes were not significantly associated with alcohol-related disease mortality.

Delcher, Chris; Maldonado-Molina, Mildred M.; Wagenaar, Alexander C.

2013-01-01

402

International Capital Mobility and Tax Evasion  

Microsoft Academic Search

This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic and foreign, introduces distortions in intertemporal consumption allocation, but leaves domestic production

Alberto Giovannini

1988-01-01

403

International Capital Mobility and Tax Evasion  

Microsoft Academic Search

This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a regime where residents pay taxes on all investment income, domestic and foreign, introduces distortions in intertemporal consumption allocation, but leaves domestic production

Alberto Giovannini

1987-01-01

404

The UK tax system and the environment  

Microsoft Academic Search

This report takes a broad overview of the UK environmental tax system as it exists in 2006. It aims to bring together evidence and data from a range of sources to provide a central source of information about the existing environmental tax system, alongside discussion of the key principles of the debate around using taxes and other economic instruments for

A. Leicester

2006-01-01

405

The implicit taxes from college financial aid  

Microsoft Academic Search

Families who earn more or who heed the “experts'” advice and save for college typically receive less financial aid. The financial aid system therefore implicitly taxes both income and assets. We use NPSAS aid award data to estimate these implicit taxes, and find that at average-priced colleges the marginal income tax ranges from 2 to 16% and the marginal asset

Andrew W. Dick; Aaron S. Edlin

1997-01-01

406

The Design of a Carbon Tax  

Microsoft Academic Search

We consider the design of a tax on greenhouse gas emissions for a developed country such as the United States. We consider three sets of issues: the optimal tax base, issues relating to the rate (including the use of the revenues and rate changes over time) and trade. We show that a well-designed carbon tax can capture about 80% of

Gilbert Metcalf; David Weisbach

2009-01-01

407

Tax Reforms and Evidence of Transfer Pricing  

Microsoft Academic Search

The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm's worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many

Deborah L. Swenson

408

Income tax policy and charitable giving  

Microsoft Academic Search

Many studies over the past 20 years have looked at the response of charitable donations to tax incentives-the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity across six nonprofit subsectors, finding

Arthur C. Brooks

2007-01-01

409

Influencing the prospects of tax evasion  

Microsoft Academic Search

Two proposals to enhance tax compliance are discussed within the context of the Dutch income tax. Both proposals use prospect theory and are supported by empirical data. First, it is argued that deliberate overwithholding of income taxes will further the tendency to comply. Secondly, it is demonstrated that offering the taxpayer a choice between full itemised deduction or a considerable

Henk Elffers; Dick J. Hessing

1997-01-01

410

Corporate tax evasion with agency costs  

Microsoft Academic Search

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax evasion. Using a costly state falsification framework, we characterize formally the optimal incentive compensation contract for

Keith J. Crocker; Joel Slemrod

2005-01-01

411

Corporate Tax Evasion with Agency Costs  

Microsoft Academic Search

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax evasion. Using a costly state falsification framework, we characterize formally the optimal incentive compensation contract for

Keith J. Crocker; Joel Slemrod

2004-01-01

412

Health effects and optimal environmental taxes  

Microsoft Academic Search

The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that interactions with these distortions tend to raise the cost of an environmental tax, and thus that the optimal environmental tax is less than marginal environmental damages. A recent paper by Schwartz and Repetto (2000) challenges this finding, arguing that the health benefits from reduced pollution

Roberton C. Williams III

2003-01-01

413

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

414

Arming Yourself for the Annual Tax Battle.  

ERIC Educational Resources Information Center

Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

Pearlman, Dara

1984-01-01

415

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

416

LESSONS FROM THE BRITISH POLL TAX DISASTER  

Microsoft Academic Search

persuaded the central government to im- As a means of financing British local plement reforms. Nevertheless, the local property tax government, the attempt to replace the res- continued to be a source of discontent idential property tax with a community within the Conservative Party. A combi- charge, or poll tax, has proved disastrous. nation of events in 1985 gave added

PETER SMITH

417

Income Tax Policy and Charitable Giving  

ERIC Educational Resources Information Center

|Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price…

Brooks, Arthur C.

2007-01-01

418

Interpreting Fluctuations in the Book-Tax Income Gap as Tax Sheltering: Alternative Explanations  

Microsoft Academic Search

Many view the book-tax income gap as a measure of tax sheltering. Economists and legislators almost exclusively interpret changes in the book-tax income gap as due to changes in tax sheltering behavior. This paper studies alternative factors which influence the book-tax income gap. I find that changes to the calculation of book income, general business conditions, and earnings management explain

Jeri K. Seidman

419

A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility  

Microsoft Academic Search

Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue. This paper studies the interaction of these externalities in a dynamic, general equilibrium environment and its effects on quantitative outcomes of tax competition in one-shot games over capital income taxes between two governments that set time-invariant taxes and issue debt.

Enrique G. Mendoza; Linda L. Tesar

2003-01-01

420

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

421

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

Microsoft Academic Search

The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study\\u000a was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current\\u000a symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory of mind scores. Participants\\u000a included

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

2009-01-01

422

Sensitivity of Volume-regulated Anion Current to Cholesterol Structural Analogues  

Microsoft Academic Search

Depletion of membrane cholesterol and substitution of endogenous cholesterol with its structural analogues was used to analyze the mechanism by which cholesterol regulates volume-regulated anion current (VRAC) in endothelial cells. Depletion of membrane cholesterol enhanced the development of VRAC activated in a swelling-independent way by dialyzing the cells either with GTPS or with low ionic strength solution. Using MCD-sterol complexes,

Victor G. Romanenko; George H. Rothblat; Irena Levitan

2003-01-01

423

Recommended NDT Practice and its Model-based Investigation for Eddy Current Inspection of Aerospace Structures  

Microsoft Academic Search

This paper describes a model-based investigation of inspection standards being developed as a recommended practice for eddy current (EC) NDT of aerospace structures for surface cracks. Compared to experimental investigations that can be laborious and expensive, model-based approach provides cost-effective and quantitative verifications of the recommended practice that covers wide ranges of materials, probes, instruments, frequencies, and test conditions. Probe

B. P. C. Rao; N. Nakagawa

2006-01-01

424

The effect of solar-wind structures on the magnetosphere: Current sheets and sudden wind shears  

NASA Astrophysics Data System (ADS)

The solar wind is full of strong current sheets and sudden velocity shears. Often the two types of structures are co-located, so 10 or 20 times per day the Earth simultaneously experiences a sudden change in the magnetic-field direction and a sudden change in the solar-wind flow vector. Using data analysis and simulations, the reaction of the Earth's magnetosphere to these sudden changes is explored.

Borovsky, J. E.; Welling, D. T.; Morley, S.; Birn, J.

2011-12-01

425

Appearance of structures with slow variations in large-size reaction-diffusion and current systems  

NASA Astrophysics Data System (ADS)

The appearance of structures with slow variations in space and time in reaction-diffusion-type systems of large sizes is considered in the framework of the model based on the Fisher equation. Analyzing the stability of the stationary regimes, particular attention is paid to systems with a feedback. The application to the current constriction process is discussed. Permanent address: Institute for High Temperatures of the Russian Academy of Sciences, Izhorskaya 13/19, Moscow 127412, Russian Federation.

Benilov, M. S.

1992-09-01

426

7.RP Tax and Tip  

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: After eating at your favorite restaurant, you know that the bill before tax is $52.60 and that the sales tax rate is 8%. You decide to leave a 20% tip ...

427

Modeling of tunneling current in ultrathin MOS structure with interface trap charge and fixed oxide charge  

NASA Astrophysics Data System (ADS)

A model based on analysis of the self-consistent Poisson—Schrodinger equation is proposed to investigate the tunneling current of electrons in the inversion layer of a p-type metal-oxide-semiconductor (MOS) structure. In this model, the influences of interface trap charge (ITC) at the Si—SiO2 interface and fixed oxide charge (FOC) in the oxide region are taken into account, and one-band effective mass approximation is used. The tunneling probability is obtained by employing the transfer matrix method. Further, the effects of in-plane momentum on the quantization in the electron motion perpendicular to the Si—SiO2 interface of a MOS device are investigated. Theoretical simulation results indicate that both ITC and FOC have great influence on the tunneling current through a MOS structure when their densities are larger than 1012 cm-2, which results from the great change of bound electrons near the Si—SiO2 interface and the oxide region. Therefore, for real ultrathin MOS structures with ITC and FOC, this model can give a more accurate description for the tunneling current in the inversion layer.

Hu, Bo; Huang, Shi-Hua; Wu, Feng-Min

2013-01-01

428

Vertical structure of extreme currents in the Faroe-Bank Channel  

NASA Astrophysics Data System (ADS)

Extreme currents are studied with the aim of understanding their vertical and spatial structures in the Faroe-Bank Channel. Acoustic Doppler Current Profiler time series recorded in 3 deployments in this channel were investigated. To understand the main features of extreme events, the measurements were separated into their components through filtering and tidal analysis before applying the extreme value theory to the surge component. The Generalized Extreme Value (GEV) distribution and the Generalized Pareto Distribution (GPD) were used to study the variation of surge extremes from near-surface to deep waters. It was found that this component alone is not able to explain the extremes measured in total currents, particularly below 500 m. Here the mean residual flow enhanced by tidal rectification was found to be the component feature dominating extremes. Therefore, it must be taken into consideration when applying the extreme value theory, not to underestimate the return level for total currents. Return value speeds up to 250 cm s 1 for 50/250 years return period were found for deep waters, where the flow is constrained by the topography at bearings near 300/330° It is also found that the UK Meteorological Office FOAM model is unable to reproduce either the magnitude or the form for the extremes, perhaps due to its coarse vertical and horizontal resolution, and is thus not suitable to model extremes on a regional scale. Keywords. Oceanography: Physical (Currents; General circulation; General or miscellaneous)

Carollo, C.; Astin, I.; Graff, J.

2005-09-01

429

The influence of current stressing on the structure of Ag contacts to GaAs  

NASA Astrophysics Data System (ADS)

The stability of Ag Schottky contacts on GaAs after voltage and current stressing has been investigated. The barrier height and its stability against voltage and current stressing were found to depend on the diode fabrication method (metal deposition onto either air-exposed or ultra-high vacuum cleaved (UHV) substrates). The barrier height of Ag diodes formed on air-exposed surfaces is 0.96 eV, and a significant decrease of 70 MeV was found upon exposure to voltage and current stressing. In contrast, the barrier height of Ag diode formed on UHV cleaved samples is 0.89 eV, and no significant change was found upon exposure to stressing. The structure of the contacts was studied by transmission electron microscopy. Ag deposited on UHV cleaved substrates shows an epitaxial relationship to GaAs and atomically flat interfaces. Exposure to air before the metal deposition led to nonuniform reactions and compound formation at the interface as compared to UHV samples. After current stressing, void formation and electromigration of Ag were observed in the air-exposed contacts. Ag contacts formed on UHV-cleaved GaAs (110) were stable during current stressing.

Liliental-Weber, Z.; Miret-Goutier, A.; Newman, N.; Jou, C.; Spicer, W. E.; Washburn, J.; Weber, E. R.

1987-12-01

430

Dividend and Taxes, Redux, … Again  

Microsoft Academic Search

In this paper we study the effect of The Job Growth and Taxpayer Relief Reconciliation Act of 2003 on dividend payouts of two types of firms. Using a sample of traditional (predisposed to paying dividends) and growth-oriented (paying dividends only to satisfy stockholders' demands) firms, we show that dividend payouts increased before the tax law changed and continued to rise,

George M. Frankfurter; Arman Kosedag; Bob G. Wood Jr; Haksoon Kim

2008-01-01

431

Federal Tax Policy Towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109- 58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives

Gilbert E. Metcalf

2006-01-01

432

Federal Tax Policy Towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives that

Gilbert E. Metcalf

2006-01-01

433

Federal Tax Policy towards Energy  

Microsoft Academic Search

On Aug. 8, 2005, President Bush signed the Energy Policy Act of 2005 (PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five years of Congressional efforts to pass energy legislation. Among other things, the law contains tax incentives worth over $14 billion between 2005 and 2015. These incentives represent both pre-existing initiatives that

Gilbert E. Metcalf

2007-01-01

434

A Treatise of Taxes & Contributions  

Microsoft Academic Search

A Treatise of Taxes & Contributions, shewing the Nature and Measures of Crown Lands, Assessments, Customs, Poll-Money, Lotteries, Benevolence, Penalties, Monopolies, Offices, Tythes, Raising of Coins, Harth-Money, Excize, etc. With several intersperst Discourses and Digressions concerning Warres, The Church, Universities, Rents & Purchases, Usury & Exchange, Banks & Lombards, Registries for Conveyances, Beggars, Ensurance, Exportation of Money & Wool, Free-ports,

William Petty

435

Current and Future Experimental Strategies for Structural Analysis of Trichothecene Mycotoxins-A Prospectus  

PubMed Central

Fungal toxins, such as those produced by members of the order Hypocreales, have widespread effects on cereal crops, resulting in yield losses and the potential for severe disease and mortality in humans and livestock. Among the most toxic are the trichothecenes. Trichothecenes have various detrimental effects on eukaryotic cells including an interference with protein production and the disruption of nucleic acid synthesis. However, these toxins can have a wide range of toxicity depending on the system. Major differences in the phytotoxicity and cytotoxicity of these mycotoxins are observed for individual members of the class, and variations in toxicity are observed among different species for each individual compound. Furthermore, while diverse toxicological effects are observed throughout the whole cellular system upon trichothecene exposure, the mechanism of toxicity is not well understood. In order to comprehend how these toxins interact with the cell, we must first have an advanced understanding of their structure and dynamics. The structural analysis of trichothecenes was a subject of major interest in the 1980s, and primarily focused on crystallographic and solution-state Nuclear Magnetic Resonance (NMR) spectroscopic studies. Recent advances in structural determination through solution- and solid-state NMR, as well as computation based molecular modeling is leading to a resurgent interest in the structure of these and other mycotoxins, with the focus shifting in the direction of structural dynamics. The purpose of this work is to first provide a brief overview of the structural data available on trichothecenes and a characterization of the methods commonly employed to obtain such information. A summary of the current understanding of the relationship between structure and known function of these compounds is also presented. Finally, a prospectus on the application of new emerging structural methods on these and other related systems is discussed.

Shank, Roxanne A.; Foroud, Nora A.; Hazendonk, Paul; Eudes, Francois; Blackwell, Barbara A.

2011-01-01

436

Longitudinal flow evolution and turbulence structure of dynamically similar, sustained, saline density and turbidity currents  

NASA Astrophysics Data System (ADS)

Experimental results are presented concerning flow evolution and turbulence structure of sustained saline and turbidity flows generated on 0°, 3°, 6°, and 9° sloping ramps that terminate abruptly onto a horizontal floor. Two-component velocity and current density were measured with an ultrasonic Doppler velocity profiler and siphon sampler on the slope, just beyond the slope break and downstream on the horizontal floor. Three main factors influence longitudinal flow evolution and turbulence structure: sediment transport and sedimentation, slope angle, and the presence of a slope break. These controls interact differently depending on flow type. Sediment transport is accompanied by an inertial fluid reaction that enhances Reynolds stresses in turbidity flows. Thus turbidity flows mix more vigorously than equivalent saline density flows. For saline flows, turbulent kinetic energy is dependent on slope, and rapid deceleration occurs on the horizontal floor. For turbidity flows, normalized turbulent kinetic energy increases downstream, and mean streamwise deceleration is reduced compared with saline flows. The slope break causes mean bed-normal velocity of turbidity flows to become negative and have a gentler gradient compared with other locations. A reduction of peak Reynolds normal stress in the bed-normal direction is accompanied by an increase in turbulent accelerations across the rest of the flow thickness. Thus the presence of particles acts to increase Reynolds normal stresses independently of gradients of mean velocity, and sediment transport increases across the break in slope. The experiments illustrate that saline density currents may not be good dynamic analogues for natural turbidity currents.

Gray, T. E.; Alexander, Jan; Leeder, Mike R.

2006-08-01

437

Low-dark current structures for long-wavelength Type-II strained layer superlattice photodiodes  

NASA Astrophysics Data System (ADS)

This paper describes our efforts on the development of low dark current long-wave infrared (LWIR) photodetectors based on type-II InAs/GaSb strained superlattices. By adopting a so-called pBiBn structure, a hybrid between the conventional PIN structure and unipolar barrier concepts, suppressed dark current and near-zero-bias operation are obtained, respectively. The LWIR photodetector has a dark current density as low as 1.42×10-5 A/cm2 at -60 mV, and R0A of 5365 ?cm2 at 76 K. The measured peak detectivity at 10.2 µm of 8.7×1010 cmHz1/2W-1 is obtained at -60 mV at 76 K. To further improve the device performances, a newer design with longer cut-off wavelength targeted for near zero-bias was also realized. This 2-µm-thick device exhibits a quantum efficiency of 20% at 10 µm under zero-bias.

Tian, Zhaobing; DeCuir, Eric A.; Wijewarnasuriya, Priyalal S.; Pattison, James W.; Gautam, Nutan; Krishna, Sanjay; Dhar, Nibir; Welser, Roger E.; Sood, Ashok K.

2013-06-01

438

Effect of coronal mass ejections on the structure of the heliospheric current sheet  

NASA Astrophysics Data System (ADS)

The existence of a relatively stable large-scale heliospheric current sheet (HCS) structure near sunspot maximum has recently been questioned [Hundhausen, 1992]. We consider this question here by determining the effect of coronal mass ejections (CMEs) on the spiral characteristics of the interplanetary magnetic field (IMF) and on the HCS. In general, CMEs do not have long-term effects on the location of the HCS. The evidence shows that (1) the coronal streamer belt locally disrupted or blown out by CMEs reforms in a time interval shorter than the lifetime of the HCS structure; (2) the internal structure of IMF sector boundaries is temporarily changed during the passage of the interplanetary counterpart of CMEs; (3) even in the Carrington rotation just 1 month after the sunspot maximum of solar cycle 21 the IMF spiral characteristics are maintained, and the calculated sector pattern agrees very well with that observed at 1 AU; and (4) the fact that the calculated closed field regions correspond to the helmet streamers observed in the February 16, 1980, solar eclipse confirms the validity of the three-dimensional model even at high activity, giving additional confidence in the predicted HCS location. The rapid reformation of disrupted helmet structures may explain the existence of a structured HCS during intervals when CMEs occur frequently and several coronal helmet streamers along the base of the HCS are disrupted or blown out. Ulysses observations at the next sunspot maximum may finally answer the question.

Zhao, Xuepu; Hoeksema, J. Todd

1996-03-01

439

Current-driven domain wall motion in artificial magnetic domain structures  

NASA Astrophysics Data System (ADS)

We report progress towards optimisation of artificial magnetic domain structures for efficient spin transfer torque domain wall (DW) motion. Co/Pt multilayer samples have been sputtered on (100) Si/SiO2 substrates and perpendicular magnetic anisotropy confirmed using polar magneto-optical Kerr effect (MOKE) measurements. The influence of the thickness of Co and Pt layers on the coercivity and switching behaviour was systematically investigated and the conditions established for realising well-suited structures with medium coercivity (˜100 Oe) and sharp switching fields. Optimised Co/Pt multilayer films have been lithographically patterned into nanowire devices for time-resolved extraordinary Hall effect (EHE) measurements. Our devices are based on 50 ? coplanar waveguides incorporating single and double Hall cross structures. The coercivity of the region surrounding the Co/Pt Hall crosses was reduced by local focussed ion beam (FIB) irradiation allowing the controlled nucleation of domain walls at the edges of these regions by application of an appropriate field sequence. We describe polar MOKE experiments that show how DC currents lead to asymmetric switching of these artificial domains due to current-assisted DW motion across them.

Hari, M.; Wang, K.; Bending, S. J.; Arac, E.; Atkinson, D.; Lepadatu, S.; Claydon, J. S.; Marrows, C. H.

2013-05-01

440

Bipartisan Commission on Entitlement and Tax Reform  

NSDL National Science Digital Library

The Bipartisan Commission on Entitlement and Tax Reform was established by President Clinton in November of 1993 to recommend long-term changes to America's entitlement programs and tax structure. The Commission is comprised of 32 Members -- including 22 Members of Congress and 10 distinguished private citizens and State and local leaders -- and is chaired by Senator Bob Kerrey (D-NE) and Senator Jack Danforth (R-MO). To date, the Commission has approved an Interim Report to the President outlining the nature and scope of America's long-term fiscal dilemma. The Commission has also produced a document describing potential reforms to America's entitlement programs and an interactive computer program using the reform options. The Commission is due to make final recommendations to the President by the end of the year. Also: Try your hand at entitlement reform. Download Budget Shadows: a challenging, fun, interactive program that puts you in the driver's seat [...as seen on recent news programs... -- Scout]. See what effect different policy decisions would have on entitlement programs, the U.S. budget, and U.S. citizens. Decide for yourself what choices and trade-offs you think the federal government should make to address our fiscal challenges. NOTE: You must have Lotus for Windows to run the program.

441

Distribution of charge-carrier concentration derived from the current of an electrochemical reaction in GaAs-based structures  

SciTech Connect

This paper describes a technique for measuring the distribution of carrier concentration in thin epitaxial GaAs structures from the current of the electrochemical reaction across the semiconductor-electrolyte interface at zero bending of energy bands, this is verified by measuring the current induced by strongly absorbed light. Structure layers are etched off either photoelectrochemically or chemically.

Kolbasov, G.Ya.; Vas`ko, A.T.; Taranets, T.A.; Kolmakova, T.P. [Sapphire Scientific Research Institute, Moscow (Russian Federation)

1995-08-01

442

Testimony Partially Supporting and Partially Opposing Senate Bill 1116, An Act Concerning the State Personal Income Tax and Other Revenues  

Microsoft Academic Search

We support the Governor's proposal to increase the revenues of the state by an increase in the personal income tax, but would prefer a more progressive rate structure than she proposes. We support the proposed increase in the cigarette tax but urge that it be coupled with enactment of a state EITC to offset its regressive character. We support Connecticut's

443

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

444

Cigarette taxes and smoking participation: evidence from recent tax increases in Canada.  

PubMed

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. PMID:21655139

Azagba, Sunday; Sharaf, Mesbah

2011-05-16

445

Profit-maximizing R&D in response to a random carbon tax  

Microsoft Academic Search

This paper determines a firm’s profit-maximizing R&D response to an uncertain carbon tax, for two different R&D programs: cost reduction of low carbon energy technologies and emissions reductions of currently economic technologies. We find that optimal R&D does not increase monotonically in a carbon tax. R&D into alternative technologies increases only if the firm is flexible enough; R&D into conventional

Erin Baker; Ekundayo Shittu

2006-01-01

446

Tax Subsidy Estimates for Employment-Related Insurance: Estimates for 2010  

Microsoft Academic Search

Employment-related health coverage is the predominant form of health insurance in the nonelderly, US population covering 67.3% of adults and 56.2% of children in 2006. Current tax law provides strong subsidies to this coverage as employer premium contributions and an increasing share of employee contributions are exempt from income and payroll taxes. Proposals to modify this subsidy are a perennial

Edward Miller; Thomas Selden; Jessica Banthin

2010-01-01

447

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

448

Electrochemical impregnation of sintered nickel structures with cadmium using constant current step and alternating-current pulse techniques  

Microsoft Academic Search

Cadmium electrodes, made by impregnation of sintered nickel plaques with cadmium hydroxide by three electrochemical techniques followed by formation to cadmium, can be used as efficient electrodes in nickel-cadmium secondary cells yielding capacities as high as 9.8 A-hr\\/cu in. for aerospace secondary power. In flooded, negative limited cells electrodes made with a constant current step technique retained 80% of the

D. F. Pickett; V. Puglisi

1975-01-01

449

Could targeted food taxes improve health?  

PubMed Central

Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta?analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross?elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-01-01

450

Estimating the Effects of Tax Reform on Farm Sole Proprietorships,  

National Technical Information Service (NTIS)

The effects of the Tax Reform Act of 1986 on farm sole proprietorships are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax liability for sole proprietorships is estimated to decline by 4.5 percent under tax reform. All f...

C. V. Rossi

1988-01-01

451

Tax Evasion and the Marginal Cost of Public Funds  

Microsoft Academic Search

Tax evasion is analogous to deadweight loss in its effect upon the rules for cost-benefit analysis of public sector projects. Deadweight loss and tax evasion both cause the marginal cost of public funds to increase as tax payers attempt to reduce the tax base in response to increases in tax rates. In one case, the social cost is from the

Dan Usher

1986-01-01

452

Tax rights in transition economies: a tragedy of the commons?  

Microsoft Academic Search

This paper develops the concept of tax rights to analyze the impact of fiscal institutions on economic development in transition economies. A government’s tax rights are poorly defined when it and other governments and agencies can unilaterally levy taxes on the same tax base. Existing evidence suggests that Chinese local governments have gained more clearly defined tax rights than their

Daniel Berkowitz; Wei Li

2000-01-01

453

Does a Simpler Income Tax Yield More Equity and Efficiency?  

Microsoft Academic Search

This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the abolition of a set of deductions from the income tax base. We find

Clemens Fuest; Andreas Peichl; Thilo Schaefer

2008-01-01

454

Tax Collection with Agency Costs: Private Contracting or Government Bureaucrats?  

Microsoft Academic Search

Historically, governments contracted with private agents known as tax farmers to collect taxes. This paper develops a theoretical framework for determining when a welfare-maximizing government should choose tax farmers over bureaucratic tax collectors. While bureaucratic collectors have an incentive to shirk and raise collection costs above least costs, profit-maximizing private collectors tend to reduce tax evasion below the optimal level.

Eugenia Froedge Toma; Mark Toma

1992-01-01

455

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

... 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2010-04-01

456

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2013 CFR

... 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2013-04-01

457

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

... 2 2009-04-01 2009-04-01 false Cigarette tax rates. 41.32 Section 41.32 Alcohol...PAPERS AND TUBES Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

2009-04-01

458

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

459

Mean transport structure of the deep western boundary current east of Abaco: Model results and observations  

NASA Astrophysics Data System (ADS)

To evaluate the model performance on simulating the Meridional Overturning Circulation in the Atlantic Ocean (AMOC), transport structure of the Deep Western Boundary Current (DWBC) determined from a climatologically-forced, basin-scale simulation is compared to observational database east of Abaco Island, Bahamas. Blow 1000 m, the model results yield a narrow southward boundary current of about 31 Sv within about 150 km east of coast, and a broad northward recirculation of about 10 Sv, about 600 km further to the east. Vertically, more transport takes place in a depth range of 1000-3000 m than in 3000-5000 m, for both boundary current and recirculation. The model-determined mean transport for DWBC, cumulative from coast to 72°W (about 500 km wide), is 23 Sv, 14.5 and 8.5 Sv above and below 3000 m, respectively. These results overall compare well with observations. A smaller transport below 3000 m is in part due to the lack of northward transport of Antarctic Bottom Water (AABW), which is not presented in simulation. As a result, the model-based AMOC across the basin (about 17 Sv), is also about 3 Sv less than the value observed.

Xu, X.; Hurlburt, H. E.

2010-12-01

460

CORE DISCUSSION PAPER nr 2008=81 Are your flrm's taxes set in Warsaw? Spatial tax competition in Europe  

Microsoft Academic Search

Tax competition within the EU is flercer than in the rest of the OECD with tax rates falling rapidly. This paper analyzes tax responses of EU-15 countries to corporate tax changes in the EU-10 new member states as a function of their proximity to these new member states. The average corporate tax rate in the new member states has always

K. Crabbe; H. Vandenbussche

461

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2010-04-01

462

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2013-04-01

463

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

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Evasion of or failure to pay tax; failure to file a tax...Beer Failure to Pay Tax § 25.177 Evasion of or failure to pay tax...provide penalties for evasion or failure to pay tax on beer or for...

2009-04-01

464

The Economic Effects of Replacing the Property Tax with a Sales or Income Tax:A Computable General Equilibrium Approach  

Microsoft Academic Search

With the most recent wave of property tax restructuring in the U.S., policy makers have considered the possibility of replacing the property tax. In this analysis we use data for Indiana and a short-run computable general equilibrium model to examine the effects of replacing the property tax with a sales or income tax. We find that replacing the property tax

Dagney Faulk; Nalitra Thaiprasert; Michael Hicks

2010-01-01

465

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

Code of Federal Regulations, 2011 CFR

...and 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...

2011-04-01

466

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

467

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

468

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

Code of Federal Regulations, 2013 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,...

2013-04-01

469

Tax evasion and social interactions  

Microsoft Academic Search

The paper extends the standard tax evasion model by allowing for social interactions. In Manski's [Manski, C.F. (1993). Identification of Endogenous Social Effects: The Reflection Problem. Review of Economic Studies 60(3), 531–542.] nomenclature, our model takes into account endogenous interactions, i.e., social conformity effects, exogenous interactions, i.e., fairness effects, and correlated effects. Our model is tested using experimental data. Participants

Bernard Fortin; Guy Lacroix; Marie-Claire Villeval

2007-01-01

470

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

471

Can carbon tax eat OPEC's rents?  

Microsoft Academic Search

We consider the optimal emission tax for a stock pollutant when the pollutant flow is also regulated by a resource-exporting cartel. We consolidate, clarify, and generalize a set of previous results to obtain clear isolation of the Pigouvian and trade-policy components of the tax. Because of the trade-policy component, the tax can shift more rents from the cartel than the

Matti Liski; Olli Tahvonen

2004-01-01

472

The political economics of not paying taxes  

Microsoft Academic Search

This paper considers redistributive as well as political consequences of tax avoidance. When tax avoidance is possible, the\\u000a official tax rate does not necessarily correspond to what individuals actually pay. This affects both redistributive outcomes\\u000a as well as political attitudes towards taxation. Depending on the avoidance technology different political equilibria emerge.\\u000a When the avoidance possibilities are limited, the classical conflict

Jesper Roine

2006-01-01

473

The political economy of not paying taxes  

Microsoft Academic Search

Abstract This paper considers redistributive as well as political consequences,of tax avoidance. When tax avoidance is possible, the o¢ cial tax rate does not nec- essarily correspond,to what,individuals actually pay. This a¤ects both redis- tributive outcomes,as well as political attitudes towards,taxation. Depending on the avoidance,technology,di¤erent political equilibria emerge. When,the avoidance possibilities are limited, the classical con‡ict between rich and poor

Jesper Roine

1975-01-01

474

The U.S. Federal Tax Consequences of Athletic Scholarships: Is the Recipient an Employee?—Effect on Gross Income and Dependency Status  

Microsoft Academic Search

The purpose of this paper is to discuss the current tax treatment of athletic scholarships for U.S. federal income tax purposes from the perspectives of the scholarship-recipient, the college or university, and the parents\\/guardians. The paper also prescribes an approach that could effectively eliminate tax liability to the scholarship recipient and the institution. In general, only the portion of the

Gregory P. Cermignano; Joseph M. Hargadon

2000-01-01

475

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

476

27 CFR 40.284 - Remission of tax liability.  

Code of Federal Regulations, 2013 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...

2013-04-01

477

27 CFR 44.66 - Relief from liability for tax.  

Code of Federal Regulations, 2013 CFR

... Relief from liability for tax. 44...Alcohol, Tobacco Products and Firearms... Relief from liability for tax. A...manufacturer of tobacco products or cigarette...relieved of the liability for tax on tobacco products, or...

2013-04-01

478

27 CFR 40.31 - Liability for special tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Liability for special tax...Alcohol, Tobacco Products and Firearms... § 40.31 Liability for special tax...Manufacturer of tobacco products. Every manufacturer...manufacturer of tobacco products incurs special tax liability at...

2013-04-01

479

27 CFR 41.41 - Determination and payment of tax.  

Code of Federal Regulations, 2013 CFR

...41.41 Alcohol, Tobacco Products and Firearms ALCOHOL AND...TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES...PROCESSED TOBACCO Taxes Liability for and Payment of Taxes...payment of tax. Tobacco products and cigarette papers...

2013-04-01

480

27 CFR 27.46 - Computation of tax.  

Code of Federal Regulations, 2013 CFR

...BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on...

2013-04-01

481

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2011 CFR

...and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax...

2011-04-01

482

47 CFR 32.4080 - Other taxes-accrued.  

Code of Federal Regulations, 2011 CFR

...Among the taxes includable in this account are property, gross receipts, franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in which they are chargeable to income shall be included in the...

2011-10-01

483

27 CFR 479.82 - Rate of tax.  

Code of Federal Regulations, 2013 CFR

...Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Transfer Tax § 479.82 Rate of tax. The transfer tax imposed...

2013-04-01

484

48 CFR 52.229-1 - State and Local Taxes.  

Code of Federal Regulations, 2012 CFR

...Federal, State, and Local Taxes clause, the contract price excludes all State and local taxes levied on or measured by the contract or sales price of the services or completed...state separately on its invoices taxes excluded from the...

2012-10-01

485

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

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Tax Exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

2010-10-01

486

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

Code of Federal Regulations, 2010 CFR

...2009-10-01 false Tax exemptions (Italy). 252.229-7003 Section 252...Clauses 252.229-7003 Tax exemptions (Italy). As prescribed in 229.402-70...the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The...

2009-10-01

487

Forest Landowners' Guide to the Federal Income Tax, February 2013.  

National Technical Information Service (NTIS)

This guide updates and supersedes Agriculture Handbook No. 718, Forest Landowners Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012. It introduces tax plann...

J. L. Greene M. Koontz W. C. Siegel W. L. Hoover

2013-01-01

488

Argentina: Tax Policy for Stabilization and Economic Recovery.  

National Technical Information Service (NTIS)

The study analyzes the Argentine tax system to provide an overview and diagnosis of its problems, both from a macroeconomic and efficiency standpoint, as well as to outline key reforms. The reform measures in tax legislation, tax expenditures, and adminis...

L. Barbone J. Vazquez-Caro J. Macon J. M. Gonzalez-Paramo M. A. Lasheras

1990-01-01

489

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

Code of Federal Regulations, 2012 CFR

...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 (Customs...

2012-10-01

490

27 CFR 40.26 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

... false Persons liable for tax. 40.26 Section 40...Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.26 Persons...

2013-04-01

491

27 CFR 40.353 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

...PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.353 Persons liable for tax. The manufacturer of cigarette papers and tubes shall be...relieved of liability for the tax. When cigarette papers and tubes are...

2013-04-01

492

The use of consumption taxes to re-launch green tax reforms  

Microsoft Academic Search

Between 1995 and 2001, the share of green tax revenues in the EU-15 GDP slightly declined. This is a surprising evolution but there are, however, strong economic efficiency arguments to set environmental taxes at low levels, and hence below the Pigovian or marginal pollution damage level. This paper presents an alternative to re-launch the debate on green tax reform in

Johan Albrecht

2006-01-01

493

Green tax reforms for industrial transformation: overcoming institutional inertia with consumption taxes  

Microsoft Academic Search

Economic incentives such as environmental taxes can create attractive markets for environmentally sound products and process technologies. Many European countries have a long tradition with environmental taxes but recent figures indicate that the share of green tax revenues in the EU-15 GDP is slightly declining. This is surprising since several governments had declared they would gradually shift the fiscal burden

Johan Albrecht

2006-01-01

494

26 CFR 509.118 - Credit against United States tax for Swiss tax.  

Code of Federal Regulations, 2013 CFR

... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

2013-04-01

495

26 CFR 509.118 - Credit against United States tax for Swiss tax.  

Code of Federal Regulations, 2010 CFR

... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

2010-04-01

496

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

497

Determinants of tax innovation: The case of environmental taxes in Flemish municipalities  

Microsoft Academic Search

The setting of new taxes is a notably visible act that has potential political costs. This paper explores the setting of new environmental taxes across the 308 Flemish municipalities over the period 1991–1999. We find that first adoptions of a green tax are much less likely to occur during election years but are more likely if ones' peers\\/neighbours (defined both

John Ashworth; Benny Geys; Bruno Heyndels

2006-01-01

498

Average Marginal Tax Rates from Social Security and the Individual Income Tax  

Microsoft Academic Search

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The next effect of

Robert J. Barro; Chaipat Sahasakul

1986-01-01

499

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

500

Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe  

Microsoft Academic Search

This paper uses a game-theoretic approach to analyze the taxation of interest income in Europe in the presence of tax evasion. The model allows the authors to assess the success of various reform proposals. They argue that the tax treatment of nonresidents' interest income plays a crucial role. When decisions on discrimination and on withholding tax rates are made noncooperatively,

Eckhard Janeba; Wolfgang Peters

1999-01-01