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1

Tax Structure and Growth: Are Some Taxes Better Than Others?  

Microsoft Academic Search

Using pooled cross-sectional data from 23 OECD countries, between1965 and 1990, I find evidence that the tax structure affectseconomic growth. Specifically, the proportion of tax revenueraised by taxing personal income has a negative correlation witheconomic growth. This result is robust to a rigorous sensitivityanalysis, where I control for other plausible growth determinantsin a systematic manner. Also, there is some empirical

Frida Widmalm

2001-01-01

2

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

3

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2010 CFR

...liabilities which generated the deferred income tax are reclassified from long-term...to current, the appropriate deferred income tax shall be reclassified from...d) The classification of deferred income taxes as current or noncurrent...

2010-10-01

4

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2011 CFR

...liabilities which generated the deferred income tax are reclassified from long-term...to current, the appropriate deferred income tax shall be reclassified from...d) The classification of deferred income taxes as current or noncurrent...

2011-10-01

5

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2011 CFR

...liabilities which generated the deferred income tax are reclassified from long-term...to current, the appropriate deferred income tax shall be reclassified from...extraordinary item which generated the deferred income tax becomes current, the...

2011-10-01

6

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2010 CFR

...liabilities which generated the deferred income tax are reclassified from long-term...to current, the appropriate deferred income tax shall be reclassified from...extraordinary item which generated the deferred income tax becomes current, the...

2010-10-01

7

The design of tax structure: Direct versus indirect taxation  

Microsoft Academic Search

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

A. B. Atkinson; J. E. Stiglitz

1976-01-01

8

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

Code of Federal Regulations, 2011 CFR

...subdivided as follows by all air carrier groups: 92.1Current Provisions for Deferred Taxes. 92.2Application of Taxes Deferred. 92.3Adjustments of Deferred Taxes. [ER-948, 41 FR 12296, Mar. 25, 1976] 93Investment Tax...

2011-01-01

9

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

Code of Federal Regulations, 2010 CFR

...subdivided as follows by all air carrier groups: 92.1Current Provisions for Deferred Taxes. 92.2Application of Taxes Deferred. 92.3Adjustments of Deferred Taxes. [ER-948, 41 FR 12296, Mar. 25, 1976] 93Investment Tax...

2010-01-01

10

Tax Implication of Structuring and Financing Mergers and Acquisitions  

Microsoft Academic Search

The structuring and financing of mergers and acquisitions has substantial tax consequences. The decision to acquire the assets or the shares of the target company should take into consideration, on one hand, the capital gains taxation at the transaction time and, on the other hand, the tax planning opportunities for the future. The tax burden can also be minimized by

Cristian Ianca

2008-01-01

11

Taxation and presidential approval: separate effects from tax burden and tax structure turbulence?  

Microsoft Academic Search

Previous research has established that taxation may impose significant electoral costs on politicians. This literature, however,\\u000a focuses exclusively on the effect of the tax burden. In this paper, we test the hypothesis that both the level of the tax burden and the change in the tax structure affect the US president’s approval ratings (over the 1959–2006 period). Our results support

Benny Geys; Jan Vermeir

2008-01-01

12

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

Code of Federal Regulations, 2011 CFR

...2011-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506... § 36.506 Net current deferred operating income taxes—Account 4100, Net...

2011-10-01

13

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

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506... § 36.506 Net current deferred operating income taxes—Account 4100, Net...

2010-10-01

14

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

15

Taxes and the Financial Structure of German Inward FDI  

Microsoft Academic Search

The paper analyses the financial structure of German inward FDI. Intra-company loans granted by the parent should be all the\\u000a more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate.\\u000a We find that the corporate tax rate of the foreign parent has no significant impact on the

Fred Ramb; Alfons J. Weichenrieder

2005-01-01

16

Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries  

Microsoft Academic Search

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are accounted for. The results of the analysis suggest that income taxes are generally associated with lower economic growth than taxes

Jens Arnold

2008-01-01

17

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2013 CFR

...CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the...

2013-10-01

18

47 CFR 32.4110 - Net current deferred nonoperating income taxes.  

Code of Federal Regulations, 2012 CFR

...CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the...

2012-10-01

19

47 CFR 32.4100 - Net current deferred operating income taxes.  

Code of Federal Regulations, 2013 CFR

...CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

2013-10-01

20

Highlights on distinctive structural and functional properties of HTLV Tax proteins.  

PubMed

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. PMID:24058363

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

2013-01-01

21

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. PMID:24058363

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

2013-01-01

22

General tax structures and the Levy insurance risk model  

E-print Network

In the spirit of previous of Albrecher, Hipp, Renaud and Zhou we consider a L\\'evy insurance risk model with tax payments of a more general structure than in the aforementioned papers that was also considered in \\cite{ABBR}. In terms of scale functions, we establish three fundamental identities of interest which have stimulated a large volume of actuarial research in recent years. That is to say, the two sided exit problem, the net present value of tax paid until ruin as well as a generalized version of the Gerber-Shiu function. The method we appeal to differs from former works in that we appeal predominantly to excursion theory.

Kyprianou, Andreas E

2009-01-01

23

Tax Asymmetries and Corporate Income Tax Reform  

Microsoft Academic Search

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

Saman Majd; Stewart C. Myers

1986-01-01

24

Tax policy  

SciTech Connect

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

Not Available

1990-07-01

25

Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty  

Microsoft Academic Search

In this study we examine the connection between the varied experiences of the transition countries in attracting FDI and their diverse experiences in transforming their tax structures to be consistent with a market economy. In particular, we study whether complexity and uncertainty in their tax laws have deterred foreign direct investment by increasing transaction costs, the compliance burden and the

Kelly Edmiston; Shannon Mudd; Neven Valev

2005-01-01

26

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

PubMed Central

Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand switching when the tax structure departs from a uniform specific tax. PMID:23792324

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

2013-01-01

27

Thomson Tax On - Line  

NSDL National Science Digital Library

Thomson Tax On-Line is provided by the Thomson Corporation, a major publishing group, to provide information on the latest developments in United Kingdom taxation. The Tax Alert section provides up-to-date UK tax news including government and professional bodies press releases, and tax case decisions. Tax news for the past three months is archived in the Tax Archive section. The Tax Facts section provides tax tables, the current indexation allowance, the current retail price index (RPI), and Inland Revenue Interest Factor Tables.

28

Oligopoly structure and the incidence of cigarette excise taxes  

Microsoft Academic Search

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

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

1995-01-01

29

The Tax Structure and Trade Liberalization of the Middle East and North Africa Region  

Microsoft Academic Search

There has been an unprecedented trade liberalization which started in the mid- 1980s in a wide spectrum of developing countries. In the same period, there have also been considerable changes in the tax structures of countries. This paper uses panel data on 65 countries, including 16 Middle East and North Africa (MENA) countries, for the period 1980–1997 to examine how

Mehmet Serkan Tosun

2005-01-01

30

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

Microsoft Academic Search

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

Christopher A. Pissarides

1998-01-01

31

Tax Rates, Progressivity and de facto Fiscal Indexation in Ten European Countries  

Microsoft Academic Search

Difficulties in European fiscal harmonization will mainly depend on present inter-country differences in effective rather than scheduled tax rates and tax structures. This paper therefore tries to evaluate the historical and current heterogeneities and similarities which characterize not only de lege, but also de facto, the tax systems regarding the workers of ten European countries (eight belonging to the EC

Fiorella Kostoris Padoa Schioppa

1991-01-01

32

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.

Betty J. Blecha

33

Taxing Consumption  

E-print Network

this report would need to be divided into separate components representing compensation for the services performed by the two different offices. In principle, this division does not affect the total tax base, as long as the component that does not bear an import tax is included in the receipts of the New York office for U.S. tax purposes. Additional difficulties with respect to financial services provided by financial intermediaries are discussed below. Consumers would also have the incentive to use foreign services, such as credit-card processing. Cross-border shopping could be an issue as well. International mail order for merchandise would not seem to create a new prob- lem as long as customs duties are imposed on packages, as under the current system

In Global Economy; Harry Grubert; T. Scott Newlon; Sheena Mcconnell; R. Glenn Hubbard V

34

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

35

47 CFR 32.7400 - Nonoperating taxes.  

Code of Federal Regulations, 2010 CFR

...to amortization of previously deferred investment tax credits of other property...32.22: 4110 Net Current Deferred Nonoperating Income Taxes, 4350 Net Noncurrent Deferred Nonoperating Income Taxes. (j) Subsidiary...

2010-10-01

36

The human T-cell leukemia virus type 1 transactivator protein Tax colocalizes in unique nuclear structures with NF-kappaB proteins.  

PubMed Central

The Tax protein of human T-cell leukemia virus type 1 (HTLV-1) is a potent activator of viral transcription. Tax also activates the expression of specific cellular genes involved in the control of T-lymphocyte growth via effects on cellular transcription factors, including members of the NF-kappaB/cRel family. Immunocytochemistry and electron microscopy were used to characterize the intracellular localization of Tax and identify cellular factors which are the potential targets for its transcriptional activity. These studies indicated that Tax localizes in discrete nuclear foci in T lymphocytes transformed by HTLV-1 and in cells transduced with Tax expression vectors. The Tax-containing foci are complex nuclear structures comprising a central core in which Tax colocalizes with splicing factor Sm. In addition to splicing factors Sm and SC-35, the Tax-containing nuclear structures also contain transcriptional components, including the largest subunit of RNA polymerase II and cyclin-dependent kinase CDK8. The inclusion of the two subunits of NF-kappaB, p50 and RelA, and the presence of the mRNA from a gene specifically activated by Tax through NF-kappaB binding sites suggest that these unique nuclear structures participate in Tax-mediated activation of gene expression via the NF-kappaB pathway. PMID:9094620

Bex, F; McDowall, A; Burny, A; Gaynor, R

1997-01-01

37

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

38

Excise Tax Avoidance: The Case of State Cigarette Taxes  

PubMed Central

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

39

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.

40

Current structures associated with dipolarization fronts  

NASA Astrophysics Data System (ADS)

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

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

2013-11-01

41

Controlling tax evasion fluctuations  

E-print Network

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

Westerhoff, Frank; Zaklan, Georg

2008-01-01

42

Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate  

Microsoft Academic Search

The Economic Recovery Tax Act of 1981 mandated a series of tax rate reductions for the period 1982-1984. They represented the most significant changes in the tax rate structure in nearly two decades. This paper considers the response of taxpayers to these cuts and extends these results to estimate the revenue maximizing top tax rate for the personal income tax

Lawrence B. Lindsey

1986-01-01

43

Structure of the Magnetotail Current Sheet  

NASA Technical Reports Server (NTRS)

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

Larson, Douglas J.; Kaufmann, Richard L.

1996-01-01

44

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

45

Tax rates, progressivity and de facto fiscal indexation in ten European countries  

Microsoft Academic Search

\\u000a It is a common opinion that the possible and perhaps desirable harmonization of European fiscal systems will meet with serious\\u000a problems, particularly as far as direct taxes are concerned. Difficulties in fiscal harmonization will mainly depend on present\\u000a intercountry differences concerning effective rather than scheduled tax rates or tax structures. Hence, this chapter tries\\u000a to evaluate the historical and current

Fiorella Padoa Schioppa Kostoris

46

The Tax Treatment of Married Couples and the 1981 Tax Law  

Microsoft Academic Search

Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars).

Daniel R. Feenberg

1983-01-01

47

Zones Reported Lead Taxing Units  

E-print Network

History/Relevant Background Information Tax increment financing is a tool that local governments can use to publicly finance needed structural improvements and enhanced infrastructure within a defined area. These improvements are usually undertaken to promote both the viability of existing businesses and to attract new commercial enterprises to such an area, which is referred to as a Tax Increment Reinvestment Zone (TIRZ). The statutes governing tax increment financing are located in the Texas Tax Code, Chapter 311.

unknown authors

2007-01-01

48

TAX EVASION IN INTERRELATED TAXES  

E-print Network

ABSTRACT: In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a single tax administration, or if they are administered by different tax administrations, the level of collaboration between them has to be sufficiently high. If so, tax evasion in interrelated taxes might be considered as an alternative explanation for the gap between the levels of tax evasion that can be guessed in practice and the much higher levels predicted by the classical tax evasion theory (Allingham and Sandmo, 1972; Yitzhaki, 1974). Otherwise, the result anticipated by Shoup may even be reversed. Moreover, as long as collaboration is imperfect, the classical results of the comparative statics might change, since in some cases, although global tax compliance increases when faced with a variation in a tax parameter, it can decrease in a single tax.

Alejandro Esteller-moré A

49

Variable energy constant current accelerator structure  

DOEpatents

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

Anderson, O.A.

1988-07-13

50

Variable energy constant current accelerator structure  

DOEpatents

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

Anderson, Oscar A. (Berkeley, CA)

1990-01-01

51

THE EFFECT OF CHANGES IN PERSONAL INCOME TAX SYSTEM ON TAX BURDEN  

E-print Network

Abstract—Nature and amount of taxes and other charges, the structure of the tax system may significantly affect the competitiveness of national economies. Countries with higher tax rates may get into in a less favourable competitive situation compared to countries with lower tax rates. However, the maintaining the budgetary discipline and avoiding an excessive government deficit may restrictively affect the endeavour to decrease tax burden. The nature and extent of taxes on labour income and para-fiscal contributions have changed in Hungary over the examined period (between 2002 and 2011). The progressive taxation on labour income was replaced by the flat income tax rate (16%) in 2011. The study examines the impact of changed personal income tax system on the tax burden of labour income. Keywords—educational level, flat tax rate, implicit tax rate, tax burden. T I.

Judit T. Kiss

52

West Virginia Property Tax Briefing Paper Amy Higginbotham  

E-print Network

West Virginia Property Tax Briefing Paper By Amy Higginbotham Arzu Sen Dr. Tami Gurley ...........................................................................................................................1 History of the West Virginia Property Tax ...........................................................................2-4 Current State of the West Virginia Property Tax

Mohaghegh, Shahab

53

ROOM TEMPERATURE STRUCTURE DEVELOPMENT FOR HIGH-CURRENT APPLICATIONS  

E-print Network

Abstract Many new high-current accelerators use both room- temperature and superconducting structures room-temperature structure and superconducting (SC) possibilities. CONSTRAINTS ON CW HIGH POWER DESIGNSROOM TEMPERATURE STRUCTURE DEVELOPMENT FOR HIGH-CURRENT APPLICATIONS R. Ferdinand, GANIL, France

Boyer, Edmond

54

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

EIA Publications

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

2008-01-01

55

Ocean currents help explain population genetic structure  

PubMed Central

Management and conservation can be greatly informed by considering explicitly how environmental factors influence population genetic structure. Using simulated larval dispersal estimates based on ocean current observations, we demonstrate how explicit consideration of frequency of exchange of larvae among sites via ocean advection can fundamentally change the interpretation of empirical population genetic structuring as compared with conventional spatial genetic analyses. Both frequency of larval exchange and empirical genetic difference were uncorrelated with Euclidean distance between sites. When transformed into relative oceanographic distances and integrated into a genetic isolation-by-distance framework, however, the frequency of larval exchange explained nearly 50 per cent of the variance in empirical genetic differences among sites over scales of tens of kilometres. Explanatory power was strongest when we considered effects of multiple generations of larval dispersal via intermediary locations on the long-term probability of exchange between sites. Our results uncover meaningful spatial patterning to population genetic structuring that corresponds with ocean circulation. This study advances our ability to interpret population structure from complex genetic data characteristic of high gene flow species, validates recent advances in oceanographic approaches for assessing larval dispersal and represents a novel approach to characterize population connectivity at small spatial scales germane to conservation and fisheries management. PMID:20133354

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

2010-01-01

56

26 CFR 157.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.7701-1 Tax return preparer. (a) In general . For the...

2010-04-01

57

78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...  

Federal Register 2010, 2011, 2012, 2013, 2014

...Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure...Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure...appropriate relationship regarding the payment of taxes and treatment of tax refunds. The...

2013-12-19

58

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

PubMed Central

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Kirchler, Erich; Wahl, Ingrid

2010-01-01

59

Tax Forms  

NSDL National Science Digital Library

As thoughts in the US turn to taxes (April 15 is just around the corner), Mary Jane Ledvina of the Louisiana State University regional government depository library has provided a simple, effective pointers page to downloadable tax forms. Included are federal tax forms and those for 43 states. Of course, available forms vary by state. Most forms are in Adobe Acrobat (.pdf) format. This is a simple, crisply designed page that should save time, although probably not headaches.

Ledvina, Mary Jane.

60

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

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

61

Bilateral Tax Treaty Formation with Tax Sparing  

E-print Network

Tax sparing occurs when home government allows spared foreign taxes of its resident company to be used as tax credit. Regardless of tax revenue losses, empirical evidences shows countries willingly engage in tax sparing negotiation. This paper attempts to theoretically explains how and why countries agree on tax sparing. We nd that equilibrium tax sparing with host country's tax rate reduction can exist when two countries engage in treaty negotiation and the home country limits how much foreign tax credit its resident company can claim against tax liability at home. Moreover, the higher the home country's bargaining power, the lower the equilibrium tax sparing. 1

Sirikamon Udompol

2007-01-01

62

The New Kansas Estate Tax  

E-print Network

The New Kansas Estate Tax by Martin Dickinson and Nancv Schmidt Roush Introduction Kansas has a new estate tax. Senate Bill 365,' sil Gov. Kathleen Sebelius on May 22, 2006, replt,,, ..., current estate tax as to decedents dying on or after... Jan. 1,2007. The new law will continue in effect throughout 2007, 2008, and 2009, but is repealed as to decedents dying on and after Jan. 1, 2010. At that point Kansas will no longer have a death tax. The exemption for Kansas purposes will stay...

Dickinson, Martin B. Jr.; Schmidt Roush, Nancy

2006-09-01

63

The Structure and Stability of an HLA-A*0201/Octameric Tax Peptide Complex with an Empty Conserved  

E-print Network

that the Tax8 complex is much less stable, Tm 16°C, than the Tax9 complex, but both can sensitize target cells affinity measurements and cytotoxic T cell assays indicate that the Tax8/HLA-A2 complex does

Harrison, Stephen C.

64

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

65

Tax and super unfinished business Hazel Bateman  

E-print Network

Tax and super ­ unfinished business Hazel Bateman University of New South Wales h taxes the government's main response to the Henry review has been to lift the compulsory contribution account, one taxed under the current arrangements (or those proposed in the Henry review

Blennerhassett, Peter

66

Seattle University TAX I ACCT 536  

E-print Network

1 SYLLABUS Seattle University TAX I ­ ACCT 536 Fall 2013 Stephen McDonald Ryan, Swanson & Cleveland student to a broad range of tax concepts and types of taxpayers. By the end of the course students should: i) Understand the development and rationale of the current Federal income tax system; ii) Comprehend

Carter, John

67

47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.  

Code of Federal Regulations, 2010 CFR

...liabilities which generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account to...

2010-10-01

68

47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.  

Code of Federal Regulations, 2011 CFR

...liabilities which generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account to...

2011-10-01

69

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

70

Motor Vehicle Sales Tax Mortgage Registry Tax Local Property Taxes Corporate Franchise Tax Highway Fuels Excise Tax Deed Transfer Tax Airflight Property Tax Estate Tax Alcoholic Beverage Taxes Lawful Gambling Taxes Motor Vehicle Registration Tax General S  

E-print Network

defines tax expenditure as statutory provisions which reduce the amount of revenue that would otherwise be generated including exemptions, deductions, credits and lower tax rates. The Tax Expenditure Budget is based on the statutory definition of a tax expenditure (270C.11, subd. 1) as a tax provision which provides a gross income definition, exemption, credit or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue. The tax expenditures reported by DOR include these tax types:

unknown authors

71

Current perspectives on RNA secondary structure probing  

PubMed Central

The range of roles played by structured RNAs in biological systems is vast. At the same time as we are learning more about the importance of RNA structure, recent advances in reagents, methods and technology mean that RNA secondary structural probing has become faster and more accurate. As a result, the capabilities of laboratories that already perform this type of structural analysis have increased greatly, and it has also become more widely accessible. The present review summarizes established and recently developed techniques. The information we can derive from secondary structural analysis is assessed, together with the areas in which we are likely to see exciting developments in the near future. PMID:25110033

Kenyon, Julia; Prestwood, Liam; Lever, Andrew

2014-01-01

72

Taxes and Corporate Finance: A Review  

Microsoft Academic Search

This article reviews tax research related to domestic and multinational capital structure, payout policy, compensation policy, risk management, and organizational form. For each topic, the theoretical arguments explaining how taxes can affect corporate decision making and firm value are reviewed, followed by a summary of the related empirical evidence and a discussion of unresolved issues. Tax research generally supports the

John R. Graham

2003-01-01

73

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

74

Financing Higher Education: Federal Income-Tax Consequences.  

ERIC Educational Resources Information Center

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

Kelly, Marci

1991-01-01

75

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

SciTech Connect

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

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

1995-11-20

76

Addressing Tax Risks Involving Bank Losses  

E-print Network

ax risk bank loss risk bank loss tax risk bank loss tax bank loss tax risk bank loss tax risk tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss bank loss risk tax bank loss risk tax risk tax bank loss risk tax bank loss risk tax bank loss tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk oss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax isk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax isk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax ank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss ax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank ax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk ba ank loss risk tax bank loss risk tax bank loss risk tax ?? risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax b

unknown authors

77

Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms  

E-print Network

The trends in executive pay and labor income tax rates since the 1940s suggest a high elasticity of taxable income with respect to tax policy. By contrast, the level and structure of executive compensation have been largely ...

Frydman, Carola

78

Focus on the Tax ‘Avoidance ’ Gap  

E-print Network

President Obama’s tax reform task force has been asked to propose ways to close the $300 billion per-year tax gap by simplifying the tax code, reducing evasion, closing loopholes, and reducing corporate tax breaks. That $300 billion figure is an IRS estimate of the ‘‘net tax gap’ ’ for tax year 2001. The IRS defines the net tax gap as the difference between the amount taxpayers owe for a given tax year and the amount they pay on time, less what the IRS expects to recover in the future from voluntary late payments and enforcement activities. The apparent focus on the IRS-defined tax gap is the wrong agenda for a tax reform panel. The United States faces two tax gaps: the IRS measure of tax evasion and a second gap that may be called the legal avoidance gap. This second gap — the difference between taxes under an income tax without special preferences and taxes under current law — is much larger than the evasion gap, and there are ways to reduce it substantially, if the political will exists. Comparing the Two Tax Gaps Government agencies estimate both the ‘‘evasion’ ’ and ‘‘avoidance’’ gaps. There are major technical and conceptual problems in measuring both gaps, but the evasion gap is much harder to estimate. Reducing the evasion gap requires better monitoring of the behavior of individual and corporate taxpayers, but the perpetrators of the avoidance gap are legislators, not taxpayers. Both evasion and avoidance impose costs on the rest of us (higher tax rates to raise the same revenue, larger deficits, and less funding of public services). But measures to reduce them also have economic costs. Reducing evasion requires measures that increase the IRS budget and impose costs on audited

Eric Toder

79

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

80

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...

2010-04-01

81

A Consumption Tax versus a Federal Income Tax in the United States  

Microsoft Academic Search

This thesis makes a comparison between a consumption tax and the current Federal Income Tax in order to establish which would be fairer, simpler, more efficient and feasible for the United States. Issues such as which of the two tax systems would be easier to apply, and which would yield enough revenue for the fiscal budget are addressed. The thesis

Shelly-Ann R. Tomlinson

2007-01-01

82

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.

83

Development and structure of a gravity current head  

Microsoft Academic Search

Axisymmetric laboratory gravity currents are used to study the structure and dynamics of gravity current heads during the inertia-buoyancy phase of the flow. The currents are produced by releasing a fixed volume of heavy fluid behind a gate into less dense ambient fluid. Using particle image velocimetry, vertical and horizontal velocity fields are obtained at different times during the evolution

A. A. Alahyari; E. K. Longmire

1996-01-01

84

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

85

?-Electron ring-currents and bond-currents in some conjugated altan-structures.  

PubMed

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

Dickens, Timothy K; Mallion, Roger B

2014-05-22

86

18 CFR 367.17 - Comprehensive inter-period income tax allocation.  

Code of Federal Regulations, 2011 CFR

...differences reverse using the deferred tax method. In general, comprehensive...Commission approval. (c) Tax effects deferred currently will be recorded as...in accounts 190, Accumulated deferred income taxes (§ 367.1900), 282,...

2011-04-01

87

47 CFR 32.4340 - Net noncurrent deferred operating income taxes.  

Code of Federal Regulations, 2011 CFR

...liabilities which generated the prepaid income tax or deferred income tax are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to...

2011-10-01

88

18 CFR 367.17 - Comprehensive inter-period income tax allocation.  

Code of Federal Regulations, 2010 CFR

...differences reverse using the deferred tax method. In general, comprehensive...Commission approval. (c) Tax effects deferred currently will be recorded as...in accounts 190, Accumulated deferred income taxes (§ 367.1900), 282,...

2010-04-01

89

47 CFR 32.4340 - Net noncurrent deferred operating income taxes.  

Code of Federal Regulations, 2010 CFR

...liabilities which generated the prepaid income tax or deferred income tax are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to...

2010-10-01

90

Target selection and current status of structural genomics for the  

E-print Network

33 Target selection and current status of structural genomics for the completed microbial genomes 3.2 Structural status of completed microbial genomes in the PDB................ 3.3 Metabolic pathways as targets for structural genomics.......................... 3.3.1 Glycolytic pathway

Babu, M. Madan

91

Low dark current N structure superlattice MWIR photodetectors  

NASA Astrophysics Data System (ADS)

Commercially available read out integrated circuits (ROICs) require the FPA to have high dynamic resistance area product at zero bias (R0A) which is directly related to dark current of the detector. Dark current arises from bulk and surface contributions. Recent band structure engineering studies significantly suppressed the bulk contribution of the type-II superlattice infrared photodetectors (N structure, M structure, W structure). In this letter, we will present improved dark current results for unipolar barrier complex supercell superlattice system which is called as "N structure". The unique electronic band structure of the N structure increases electron-hole overlap under bias, significantly. N structure aims to improve absorption by manipulating electron and hole wavefunctions that are spatially separated in T2SLs, increasing the absorption while decreasing the dark current. In order to engineer the wavefunctions, we introduce a thin AlSb layer between InAs and GaSb layers in the growth direction which also acts as a unipolar electron barrier. Despite the difficulty of perfect lattice matching of InAs and AlSb, such a design is expected to reduce dark current. Experiments were carried out on Single pixel with mesa sizes of 100 × 100 - 700 × 700 ?m photodiodes. Temperature dependent dark current with corresponding R0A resistance values are reported.

Salihoglu, Omer; Muti, Abdullah; Turan, Rasit; Ergun, Yuksel; Aydinli, Atilla

2014-06-01

92

Commodity tax competition with Constrained Taxes  

E-print Network

Commodity tax competition with Constrained Taxes Pascal Belan St´ephane Gauthier 6th August 2008 that there can be only two rates of tax on the different commodities, a positive rate and the zero-rate. The main by countries, i.e., the level of the positive rate and the set of taxed commodities. Under the origin principle

Paris-Sud XI, Université de

93

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

94

HIGHER EDUCATION TAX 42013 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42013 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

Reif, John H.

95

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

96

26 CFR 157.6060-1 - Reporting requirements for tax return preparers.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6060-1 Reporting requirements for tax return preparers....

2010-04-01

97

26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6694-1 Section 6694 penalties applicable to tax return...

2010-04-01

98

26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6165-1 Bonds where time to pay tax has been extended. If...

2010-04-01

99

26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers....

2010-04-01

100

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

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

2007-01-01

101

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

102

Structural Learning Theory: Current Status and New Perspectives.  

ERIC Educational Resources Information Center

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

Scandura, Joseph M.

2001-01-01

103

Three-dimensional structure of dilute pyroclastic density currents  

NASA Astrophysics Data System (ADS)

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

Andrews, B. J.

2013-12-01

104

EZ-Tax: Tax Salience and Tax Rates  

E-print Network

This paper examines whether the salience of a tax system affects equilibrium tax rates. I analyze how tolls change after toll facilities adopt electronic toll collection (ETC); drivers are substantially less aware of tolls ...

Finkelstein, Amy

105

Optimizing Tax Careers and Corporate Tax DepartmentsOptimizing Tax Careers and Corporate Tax Departments EducationalEducational  

E-print Network

Optimizing Tax Careers and Corporate Tax DepartmentsOptimizing Tax Careers and Corporate Tax Departments 20132013 EducationalEducational Survey SeriesSurvey Series The Best MS Tax Programs According toThe Best MS Tax Programs According to Tax Hiring AuthoritiesTax Hiring Authorities #12;2013 Educational

Huang, Haiying

106

Tax effects upon oil field development in Venezuela  

E-print Network

Important reforms have been made to the oil sector tax code in Venezuela. Given its diversity of oil resources, there was a concern that some resources were not being exploited because of the structure of the tax code. ...

Manzano, Osmel

2000-01-01

107

EXPERIMENTAL OBSERVATIONS OF THE FLOW STRUCTURES AT GRAVITY CURRENT FRONTS  

Microsoft Academic Search

Fully developed saline gravity currents with specific gravity of 1.003 intruding a fresh water body are generated with the lock-exchange scheme in a 9.0 m long, 65 cm wide and 60 cm deep tank for investigations. The laser-induced fluorescence (LIF) flow visualization technique is utilized to observe the detailed flow structures with special emphasis on the current head. Continuous fluid

K. M. MOK; K. K. IEONG; Harry YEH

108

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

109

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

110

Giant Magnetoimpedance Current Sensor With Array-Structure Double Probes  

Microsoft Academic Search

We have designed a novel giant magnetoimpedance (GMI) noncontact current sensor with array structure double probes. Unlike previously reported sensors, our sensor's probes consist of many pieces of commercial amorphous ribbons, which are parallel to each other, equidistant, and connected in series, and a permanent magnet provides a bias magnetic field. The double-probe output shows the best sensitivity and linearity

Bing Han; Tao Zhang; Ke Zhang; Bin Yao; Xinglong Yue; Dongyan Huang; Huan Ren; Xinyan Tang

2008-01-01

111

Giant Magnetoimpedance Current Sensor With Spiral Structure Double-Probe  

Microsoft Academic Search

A novel giant magnetoimpedance (GMI) noncontact current sensor with spiral structure double-probe is designed. Differing from the formerly reported sensors, the probes of this sensor consist of annealed commercial amorphous ribbons which are curled to spiral tubes. Two couples of permanent magnets are applied to provide bias magnetic field. The distance between the probes and the permanent magnets is fixed

Bing Han; Tao Zhang; Dongyan Huang; Xinglong Yue; Yu Zhou; Mingshu Bi

2009-01-01

112

Tax Bases, Tax Rates and the Elasticity of Reported Income  

Microsoft Academic Search

Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity

Wojciech Kopczuk

2003-01-01

113

effectively tax treaty?  

E-print Network

Is income effectively connected to US trade/ business? Is this exempt under the tax treaty? Does- employee comp? Is income "effectively connected"? Is payment subject to a lower tax rate? Is payment for rent or royalty? Individual completes IRS form 1001. Payment will not be taxed. (Code "N") Taxes

Krovi, Venkat

114

The detailed spatial structure of field-aligned currents comprising the substorm current wedge  

NASA Astrophysics Data System (ADS)

We present a comprehensive two-dimensional view of the field-aligned currents (FACs) during the late growth and expansion phases for three isolated substorms utilizing in situ observations from the Active Magnetosphere and Planetary Electrodynamics Response Experiment and from ground-based magnetometer and optical instrumentation from the Canadian Array for Realtime Investigations of Magnetic Activity and Time History of Events and Macroscale Interactions during Substorms ground-based arrays. We demonstrate that the structure of FACs formed during the expansion phase and associated with the substorm current wedge is significantly more complex than a simple equivalent line current model comprising a downward FAC in the east and upward FAC in the west. This two-dimensional view demonstrates that azimuthal bands of upward and downward FACs with periodic structuring in latitude form across midnight and can span up to 8 h of magnetic local time. However, when averaged over latitude, the overall longitudinal structure of the net FACs resembles the simpler equivalent line current description of the substorm current wedge (SCW). In addition, we demonstrate that the upward FAC elements of the structured SCW are spatially very well correlated with discrete aurora during the substorm expansion phase and that discrete changes in the FAC topology are observed in the late growth phase prior to auroral substorm expansion phase onset. These observations have important implications for determining how the magnetosphere and ionosphere couple during the late growth phase and expansion phase, as well as providing important constraints on the magnetospheric generator of the FACs comprising the SCW.

Murphy, Kyle R.; Mann, Ian R.; Rae, I. Jonathan; Waters, Colin L.; Frey, Harald U.; Kale, Andy; Singer, Howard J.; Anderson, Brian J.; Korth, Haje

2013-12-01

115

Tax Policy Center: TaxVox  

NSDL National Science Digital Library

The Brookings Institution offers comment on topics such as financial restructuring, international relations, and metropolitan policy. Its Tax Policy Center is one of its thematic centers that provides access to white papers, commentaries, data sets and other resources related to this complex subject. This in-house blog, TaxVox, offers up thoughtful musings on the wide world of taxes that will be of note to policy makers and journalists, as well as the general public. Visitors can scan through these posts at their leisure, which include "Taxing Bitcoin" and "Time to Park the Commuter Tax Subsidy." Additionally, the site contains a search engine and a list of Recent Entries.

2014-01-21

116

Tax History Museum  

NSDL National Science Digital Library

The 2000 tax deadline has passed, and users with taxes on their minds may be interested in the Tax History Museum. Created and maintained by Tax Analysts, this online museum covers American tax history from 1660 to the present. Divided into chronological periods, each exhibit contains a narrative history of American taxes, complete with images of documents, portraits of some of the key figures, and illustrations. Still under construction, the 20th-century exhibit will also contain sound clips of some of the most famous tax-related speeches of the last 100 years.

117

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

118

Responding to VAT: Concurrent Tax and Social Security Reforms  

E-print Network

Alan D. Viard is a resident scholar at the American Enterprise Institute. He thanks Alex Brill for helpful comments. The views expressed are solely his own. Most proposals for a VAT in the United States call for part, or all, of the resulting revenue to be used to reduce other taxes. In this essay, I discuss the possibilities of using a VAT to finance reductions in the corporate income tax, payroll and selfemployment taxes, and the individual income tax. I also describe changes to the Social Security system that would need to accompany the adoption of a VAT. If a VAT is adopted, it should be used to eliminate the corporate income tax and its assortment of economic inefficiencies. It should also be used to eliminate the Medicare component of the payroll and self-employment taxes. Replacement of the Social Security component of those taxes should be avoided, however, because it would be difficult to reconcile with the current design of the Social Security system. A variety of individual income tax reductions could be added to the corporate tax and Medicare tax reductions to achieve the desired mix of efficiency and distributional goals. Repeal the Corporate Income Tax Several recent VAT proposals have called for repeal or reduction of the corporate income tax. The Treasury Department (2007) analyzed three reform options, one of which would replace the corporate income tax with a VAT. The Roadmap for America’s Future proposal introduced by Rep. Paul Ryan, R-Wis., would also replace the corporate income tax with a VAT. Prof. Michael Graetz’s (2008) VAT proposal calls for a reduction in the corporate income tax rate to 15 or 20 percent. On efficiency grounds, the corporate income tax is a prime candidate for full or partial replacement. Like any other tax on capital income, and unlike the VAT, the corporate income tax

D. Viard

119

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

NASA Technical Reports Server (NTRS)

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

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

2011-01-01

120

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

NASA Technical Reports Server (NTRS)

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

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

2012-01-01

121

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

PubMed Central

All-carbon sp-sp2 hybrid structures comprised of a zigzag-edged trigonal graphene (ZTG)and carbon chains are proposed and constructed as nanojunctions. It has been found that such simple hybrid structures possess very intriguing propertiesapp:addword:intriguing. The high-performance rectifying behaviors similar to macroscopic p-n junction diodes, such as a nearly linear positive-bias I-V curve (metallic behavior), a very small leakage current under negative bias (insulating behavior), a rather low threshold voltage, and a large bias region contributed to a rectification, can be predicted. And also, a transistor can be built by such a hybrid structure, which can show an extremely high current amplification. This is because a sp-hybrid carbon chain has a special electronic structure which can limit the electronic resonant tunneling of the ZTG to a unique and favorable situation. These results suggest that these hybrid structures might promise importantly potential applications for developing nano-scale integrated circuits. PMID:23999318

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

2013-01-01

122

TaxWeb  

NSDL National Science Digital Library

TaxWeb is a comprehensive resource center of tax information at the federal, state, and local levels. Highlights include a twelve-month tax calendar with specific dates for those paying excise taxes, employers, and the general public; a list of tax publishers (software included), complete with links to company homepages; and information on where to file by mail, Internet, fax, or other medium.

123

The Tax History Project  

NSDL National Science Digital Library

Established in 1995 by Tax Analysts, the Tax History Project helps scholars, policymakers, students, and citizens easily access primary historical documents relating to American tax history. This rich resource archives US Treasury, White House, and Congressional documents from the early national, Depression, and World War II eras. Cartoon and poster image galleries supplement the text archives. Other features include statistical data on American taxation, Presidential Tax Returns, books reviews, and links to tax policy discussion groups.

124

26 CFR 157.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6109-1 Tax return preparers furnishing identifying numbers for...

2010-04-01

125

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

126

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

ERIC Educational Resources Information Center

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

127

Correlation of crystal structure and microwave dielectric properties of Nd1.02(Nb1-xTax)0.988O4 ceramic.  

PubMed

The phase structures of Nd1.02(Nb1-xTax)0.988O4 ceramics were analyzed via multiphase structure refinement. The X-ray diffraction patterns of Nd1.02(Nb1-xTax)0.988O4 showed that the monoclinic fergusonite structure of NdNbO4 and a second phase NdTa7O19 were obtained. The oxygen octahedron distortion was investigated according to the supercell of the NdNbO4 ceramic. The correlations between packing fractions, bond valences and microwave dielectric properties were discussed. For the main phase NdNbO4, as the polarizabilities increased, the ? increased. The Q × f value was mainly attributed to the packing fraction. With the increase of bond valence of the B-site and the oxygen octahedron distortion, the ?f value decreased. The substitution of Ta(5+) for Nb(5+) effectively influenced the microstructure and the microwave dielectric properties of NdNbO4 ceramics. Optimal microwave dielectric properties can be obtained for Nd1.02(Nb0.94Ta0.06)0.988O4 ceramics at x = 0.06. PMID:25698378

Zhang, Ping; Zhao, Yonggui; Liu, Jian; Song, Zhenkun; Xiao, Mi; Wang, Xiuyu

2015-03-01

128

Structure and function of nucleotide sugar transporters: Current progress  

PubMed Central

The proteomes of eukaryotes, bacteria and archaea are highly diverse due, in part, to the complex post-translational modification of protein glycosylation. The diversity of glycosylation in eukaryotes is reliant on nucleotide sugar transporters to translocate specific nucleotide sugars that are synthesised in the cytosol and nucleus, into the endoplasmic reticulum and Golgi apparatus where glycosylation reactions occur. Thirty years of research utilising multidisciplinary approaches has contributed to our current understanding of NST function and structure. In this review, the structure and function, with reference to various disease states, of several NSTs including the UDP-galactose, UDP-N-acetylglucosamine, UDP-N-acetylgalactosamine, GDP-fucose, UDP-N-acetylglucosamine/UDP-glucose/GDP-mannose and CMP-sialic acid transporters will be described. Little is known regarding the exact structure of NSTs due to difficulties associated with crystallising membrane proteins. To date, no three-dimensional structure of any NST has been elucidated. What is known is based on computer predictions, mutagenesis experiments, epitope-tagging studies, in-vitro assays and phylogenetic analysis. In this regard the best-characterised NST to date is the CMP-sialic acid transporter (CST). Therefore in this review we will provide the current state-of-play with respect to the structure–function relationship of the (CST). In particular we have summarised work performed by a number groups detailing the affect of various mutations on CST transport activity, efficiency, and substrate specificity. PMID:25210595

Hadley, Barbara; Maggioni, Andrea; Ashikov, Angel; Day, Christopher J.; Haselhorst, Thomas; Tiralongo, Joe

2014-01-01

129

Structure and function of nucleotide sugar transporters: Current progress.  

PubMed

The proteomes of eukaryotes, bacteria and archaea are highly diverse due, in part, to the complex post-translational modification of protein glycosylation. The diversity of glycosylation in eukaryotes is reliant on nucleotide sugar transporters to translocate specific nucleotide sugars that are synthesised in the cytosol and nucleus, into the endoplasmic reticulum and Golgi apparatus where glycosylation reactions occur. Thirty years of research utilising multidisciplinary approaches has contributed to our current understanding of NST function and structure. In this review, the structure and function, with reference to various disease states, of several NSTs including the UDP-galactose, UDP-N-acetylglucosamine, UDP-N-acetylgalactosamine, GDP-fucose, UDP-N-acetylglucosamine/UDP-glucose/GDP-mannose and CMP-sialic acid transporters will be described. Little is known regarding the exact structure of NSTs due to difficulties associated with crystallising membrane proteins. To date, no three-dimensional structure of any NST has been elucidated. What is known is based on computer predictions, mutagenesis experiments, epitope-tagging studies, in-vitro assays and phylogenetic analysis. In this regard the best-characterised NST to date is the CMP-sialic acid transporter (CST). Therefore in this review we will provide the current state-of-play with respect to the structure-function relationship of the (CST). In particular we have summarised work performed by a number groups detailing the affect of various mutations on CST transport activity, efficiency, and substrate specificity. PMID:25210595

Hadley, Barbara; Maggioni, Andrea; Ashikov, Angel; Day, Christopher J; Haselhorst, Thomas; Tiralongo, Joe

2014-06-01

130

The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms  

Microsoft Academic Search

This paper analyses the influence of taxes and the 2000 tax reform-induced tax changes on the financing and investment decisions of a sample of German listed companies over the years from 1996 to 2005. In contrast to the perception of the German government, our results do not support the notion that companies deliberately adjust their financial structures in order to

Ludwig F. M. Reinhard; Steven Li

2011-01-01

131

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

132

Three-dimensional structure of the heliospheric current sheet  

NASA Technical Reports Server (NTRS)

Using a modification of the kinematic method of Hakamada and Akasofu (1982), those solar wind streams which originate near the magnetic neutral line on the source surface are followed to map the three-dimensional structure of the heliospheric current sheet (HCS) out to 5 AU for several Carrington rotations. The Stanford potential analysis magnetic field information of Hoeksema et al. (1983) is used to specify the source surface field.

Fry, C. D.; Akasofu, S.-I.

1986-01-01

133

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

134

Cost segregation of assets offers tax benefits.  

PubMed

A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis. PMID:11300005

Grant, D A

2001-04-01

135

National Tax Journal  

E-print Network

Abstract- 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 taxinclusive 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 political erosion of the tax base in an NRST. Correcting for these assumptions indicates that the required tax-inclusive rate would be over 50 percent and the required tax-exclusive rate would be over 100 percent.

William G. Gale

136

Agriculture Taxes in Texas  

E-print Network

farmers, ranchers and agribusiness firms, including: a73 Exemption from state and local sales and use taxes on purchased farm inputs and products. a73 The provision for local property tax pro- ductivity valuation for open space land. a73 Exemption from... sales and excise taxes on fuel used on farms and ranches. a73 Certain exemptions from state franchise taxes. Of these, by far the most significant tax savers for farmers, ranchers and agribusinesses are the exemption from sales and use taxes at the state...

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

137

University of Utah Tax Services Supplemental Utah Tax Withholding Form  

E-print Network

University of Utah Tax Services Supplemental Utah Tax Withholding Form WITHHOLDING TAX, I authorize the University of Utah to make the following Utah withholding tax deduction each: The above Utah state tax withholding deduction will remain in force until Tax Services is notified to change

Tipple, Brett

138

A Complete Example of an Optimal Two-Bracket Income Tax  

E-print Network

A Complete Example of an Optimal Two-Bracket Income Tax Jean-François Wen Department of Economics tidy expressions for the Pareto e¢ cient tax structures and the optimal two- backet marginal tax rates in designing the personal income tax schedule. It forms a cornerstone of modern public ...nance and garnered

Habib, Ayman

139

2001 State Government Tax Collections  

NSDL National Science Digital Library

The Census Bureau has released the 2001 State Government Tax Collections (STC) report, which lists data for 25 taxes imposed and collected by each of the 50 states. These items range from property taxes, to motor fuel and public utilities taxes, to alcoholic beverages and tobacco taxes, to income taxes. Users can view the summary table for individual states, or the ranking table where states are ranked according to total tax collected and by total tax per capita amounts.

2002-01-01

140

Spatial structure of very low frequency modulated ionospheric currents  

NASA Astrophysics Data System (ADS)

The High Frequency Active Auroral Research Project (HAARP) heater has been used to generate Extremely Low Frequency and Very Low Frequency (ELF/VLF) electromagnetic radiation in the lower ionosphere since March 1999. The HAARP beam modulates the conductivity of the ionospheric plasma in a region where a small ambient electric field exists. This produces a modulated distribution of currents that primarily radiate at the modulation frequency. In an attempt to image the structure of these currents, a set of nine interferometric instruments was built and deployed around the HAARP facility. Data was collected and an attempt was made to directly invert the measurements into a spatial current map. While providing some interesting comparison of inversion methods, the direct approach was unable to resolve the system to a scientifically useful accuracy and a second approach was needed. Using a ray tracing algorithm that models the interaction of the HAARP HF beam with the ionospheric plasma, a set of three-dimensional conductivity maps are generated for a range of ionospheric profiles. These conductivity maps are transformed into a primary current map and then input into a Finite Difference Time Domain (FDTD) code which models the interaction of these primary source currents with the plasma. The output of the FDTD simulation shows the formation of an upwardly directed whistler wave that propagates along the magnetic field. The simulations also show that a simple distributed current source coupled with a free space propagation model reasonably approximates the FDTD predicted ground-based electromagnetic fields. This simple model is compared with data collected at multiple recording sites during the imaging campaign. The model predictions and the data are shown to be in substantial agreement.

Payne, Joseph Allen, Jr.

141

Development and structure of a gravity current head  

NASA Astrophysics Data System (ADS)

Axisymmetric laboratory gravity currents are used to study the structure and dynamics of gravity current heads during the inertia-buoyancy phase of the flow. The currents are produced by releasing a fixed volume of heavy fluid behind a gate into less dense ambient fluid. Using particle image velocimetry, vertical and horizontal velocity fields are obtained at different times during the evolution of the flow. During the early stages of the inertial phase, vertical velocity fields reveal a cyclic process of vortex formation. One cycle consists of three parts: formation of a vortex due to baroclinic vorticity at the leading edge of the head, formation of a vortex of opposite circulation along the bottom surface, and convection of heavy fluid forward by the vortex pair. The ‘new’ heavy fluid at the leading edge initiates a new cycle. Mixing is due not only to small-scale shear instabilities at the interface but also to large-scale entrainment of ambient fluid into the gravity current head as it develops. In horizontal velocity fields, significant azimuthal nonuniformities are observed between the radially expanding vortices and the bottom surface.

Alahyari, A. A.; Longmire, E. K.

1996-04-01

142

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

143

Taxes and Pensions  

E-print Network

Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of ...

Diamond, Peter A.

144

New Markets Tax Credits  

E-print Network

funding pages from the National Trust Community Investment Corporation www.ntcicfunds.com – provide information about equity investments in projects that combine historic rehabilitation tax credits with New Markets tax credits and other credit enhancements.

unknown authors

145

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

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

Harrison, Ellen K.

2001-01-01

146

Effects of wave-current and fluid-structure interactions on fatigue damages of offshore structures  

SciTech Connect

This paper investigates effects of wave-current and fluid-structure interactions on fatigue damages of offshore structures. Some basic formulations of the spectral analysis under a uniform current condition is presented prior to the calculation of the fatigue damages. In these formulations, a linearized Morison`s equation is used with a linearization constant which contains effects of wave-current and fluid-structure coupling. In the calculation of fatigue damages, a multi-linear S-N fatigue model is used with a non-narrow banded stress process. The probability distribution of stress ranges in a sea state is given in terms of some parameters which are determined on the basis of a rainflow cycle counting. The damage is then calculated probabilistically from contributions of the segments of the S-N model. Finally, a demonstration is presented by an example jacket structure.

Karadeniz, H. [Delft Univ. of Technology (Netherlands)

1995-12-31

147

Tax Systems in Transition  

Microsoft Academic Search

How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? Mitra and Stern find that: (1) the ratio of tax revenue-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income

Pradeep Mitra; Nicholas Stern

2003-01-01

148

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 Hee.

149

Debt and Taxes  

Microsoft Academic Search

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

John S Flemming

1988-01-01

150

Nonresident Tax Information Session  

E-print Network

Nonresident Tax Information Session Thursday, March 6, 2014 5 to 6 PM McConomy Auditorium, University Center #12;What we will cover.... 1. Federal tax issues 2. Forms you receive and fill out 3. Determination of resident vs. nonresident for tax purposes 4. Answer general questions What we will not cover

151

Tax competition and Leviathan  

Microsoft Academic Search

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

Jeremy Edwards; Michael Keen

1996-01-01

152

Annual Income Tax Guide.  

ERIC Educational Resources Information Center

The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

Exceptional Parent, 1988

1988-01-01

153

Filamentary current structures in the Madison Symmetric Torus  

NASA Astrophysics Data System (ADS)

Filamentary structures are observed during edge relaxation events associated with spontaneous enhanced confinement periods in the Madison Symmetric Torus reversed-field pinch (Dexter R.N., Kerst D.W., Lovell T.W., Prager S.C. and Sprott J.C. 1991 Fusion Technol. 19 131). The spatiotemporal shape of these structures is measured through extended toroidal and poloidal arrays of high-frequency magnetic probes at the plasma boundary. A simple model is used to interpret these structures as field-aligned current filaments, which are born at the reversal surface and propagate in the toroidal direction. The results found in MST share interesting commonalities with recent observations of filaments made during edge-localized modes in tokamaks and spherical tokamaks, as far as typical time scales, spatial localization and particle transport are concerned. Moreover, the dynamo effect produced by these events is estimated and compared with that produced during sawteeth. Though a single event has a small impact, the cumulative contribution of many of them produces a significant dynamo effect.

Piovesan, P.; Almagri, A.; Chapman, B. E.; Craig, D.; Marrelli, L.; Martin, P.; Prager, S. C.; Sarff, J. S.

2008-09-01

154

Ferroelectric Properties of Bismuth Layer-Structured Compound SrxBi4-xTi3-xTaxO12 (0?x?2)  

NASA Astrophysics Data System (ADS)

The ferroelectric and fatigue properties of bismuth layer-structured ferroelectrics (BLSF), SrxBi4-xTi3-xTaxO12 (x=0 2) [SBTT-x] with m=3, are studied for the purpose of obtaining large remanent polarization, Pr, and fatigue-free properties. From the measurement of D-E hysteresis loops using a standard Sawyer-Tower circuit, the value of 2Pr for SBTT-0.3 ceramic was found to be the largest (2Pr=24.6 µC/cm2) in the SBTT-x system. As a result of examining fatigue properties, SBTT-0.3 ceramic displays fatigue-free behavior up to about 1010 cycles. It is assumed that these results are caused by the substitiution of Ta and Sr ions.

Nagata, Hajime; Chikushi, Naohito; Takenaka, Tadashi

1999-09-01

155

Tax History Project  

NSDL National Science Digital Library

The Tax Analysts group, a non-profit organization that has been providing tax news and analysis for over 40 years, has dedicated part of their website to the "Tax History Project", which includes a "Tax History Museum", archives of "Presidential Tax Returns", and a "1040 Archive" that covers the years 1913 to 2006. The Project was established in 1995 to "provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation". Visitors will find the full text of nine of the Federalist Papers, which discuss federal revenue and taxing powers, in the "Taxing Federalism" link. There is also an excellent explanation of what the authors of the Federalist Papers (Alexander Hamilton, James Madison and John Jay) meant to accomplish by publishing the series of 85 essays. Those persons interested in political cartoons and posters about taxes and war bonds from World War II will surely enjoy the "Images in Tax History" link. Finally, visitors who want to keep abreast of tax history items can subscribe to the free Tax History Bulletin via the "Free Newsletter" link.

156

Current Structure Variations Detected by High-Frequency Radar and Vector-Measuring Current Meters  

Microsoft Academic Search

Ocean surface current measurements from high-frequency (HF) radar are assessed by comparing these data to near-surface current observations from 1 to 30 October 1994 at two moored subsurface current meter arrays (20 and 25 m) instrumented with vector-measuring current meters (VMCMs) and Seacat sensors during the Duck94 experiment. A dual-station ocean surface current radar (OSCR) mapped the current fields at

Lynn K. Shay; Steven J. Lentz; Hans C. Graber; Brian K. Haus

1998-01-01

157

Fine-scale structure of the Jovian magnetotail current sheet  

NASA Technical Reports Server (NTRS)

During the outbound leg of its passage through the Jovian magnetosphere in the Voyager 2 spacecraft observed 50 traversals of the magnetotail current sheet during a 10 day period at distances between 30 and 130 R sub j. Analysis of these observations shown that the Jovian tail sheet tends to lie approximately parallel to the ecliptic plane and to oscillate about the tail axis with the 10 hour planetary rotation period. The magnetic structure near and within the current sheet was variable with time and distance from Jupiter, but generally corresponded to one of the following: (1) simple rotation of field across the sheet, with an approximately southward direction in the sheet (generally northward beyond a distance from Jupiter of approximately 84 R sub j; (2) field having a southward component in a broad region near the sheet, but northward in a restricted region at the sheet itself; or (3) a clear bipolar variation of the sheet normal field component as the sheet was crossed (i.e., the field became northward and then southward, or vice versa, in crossing the sheet).

Behannon, K. W.

1983-01-01

158

TAX AND THE USE OF HISTORIC RETURNS IN ESTIMATING THE EQUITY RISK PREMIUM  

Microsoft Academic Search

Abstract The paper analyses the use of a ,historic risk premium ,as a ,proxy for the current premium,allowing current tax rates to differ from historic rates. If tax rates are assumed constant, adjustments to the CAPM for an imputation system,make ,the CAPM and cash flows to be ,discounted consistent with respect to tax, but do not model any effect of

SETH ARMITAGE

159

Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of  

E-print Network

Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of James E. Hansen 4273 Durham Road, Kintnersville, PA to Committee on Ways and Means United States House of Representatives 25 February 2009 *`Tax competing ways to achieve that price: One is Tax & 100% Dividend ­ tax carbon emissions, but give all

Hansen, James E.

160

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

1 Gender, Tax Policies and Tax Reform in Comparative Perspective Fran Bennett Department of Social;2 Gender, Tax Policies and Tax Reform in Comparative Perspective Paper presented at The Levy Economics Institute of Bard College 17-18 May 2006 Gender Issues in Tax Reform ­ the example of the UK 1. Introduction

de Gispert, Adrià

161

The employee is always free to take the position on his or her individual income tax return (Form 1040) that the tuition assistance does not constitute taxable income. Please consult your tax advisor or IRS Publication 508.  

E-print Network

INFORMATION Under federal tax law, non-job-related graduate level tuition assistance in excess of $5,250 per and dependent children is provided on a tax-free basis under current federal tax law. However, undergraduate tax laws. Any misrepresentation and/or false statements by the employee or manager may result

Subramanian, Venkat

162

26 CFR 157.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6107-1 Tax return preparer must furnish copy of return or...

2010-04-01

163

ON THE ANOMALOUS STRUCTURES OF THE VECTOR LEPTONIC CURRENTS  

E-print Network

Each of existing types of the electric charges come forwards in the system as the source of a kind of the dipole moment. Therefore, to investigate these regularities we have established the compound structures of Dirac and Pauli form factors. They state that the electron possesses as well as the anomalous electric charge. 1 Owing to the vector nature of virtual photon, the elastic scattering of electrons by spinless nuclei depends on the Dirac F1e(q 2) and Pauli F2e(q 2) form factors of light leptons [1]. They are of course the functions of the square of four- dimentional momentum transfer. However, in spite of large number of works dedicated to the interaction between the electron and field of emission, thus far remains many uncertainties both in the structures and in the behavior of these currents. Usually it is accepted that F2e(0) is equal to the electron anomalous magnetic moment [2], and its full magnetic moment is defined by the combination [3] of form factors [4] µ full

Rasulkhozha S. Sharafiddinov

2003-01-01

164

Spatial current-density instabilities in multilayered semiconductor structures  

NASA Astrophysics Data System (ADS)

Semiconductor p+-p--n-p+-n++ structures are considered as (1×2)-dimensional active media. Such systems may exhibit several carrier injection modes associated with different nonequilibrium plasma/field patterns along the cathode-to-anode direction and numerous self-organized current-density patterns in the transversal plane. We study a peculiar field punch-through (FPT) mode by regarding the structure to be composed of two transistor subsystems coupled by a field domain. The suggested model allows one to analyze the stability properties of the uniform FPT mode with respect to transversal harmonic perturbations of the distributed variables. An analysis of the dispersion relations ?(k) shows that depending on the material and design parameters three different types of instability may occur. The first one is of Ridley type, in which ? first becomes positive for the lowest wave number k-->0. The second case corresponds to an analog of Turing's instability where the uniform state is destabilized by a fluctuation with a wave number k>0 and being different from the lowest possible k value. Third, at certain conditions both types of instability may appear simultaneously, so that a new diversity of spatiotemporal patterns can be expected due to the competition between fluctuations with different wave numbers.

Gorbatyuk, A. V.; Niedernostheide, F.-J.

2002-06-01

165

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2010-01-28

166

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2012-04-04

167

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2013-02-14

168

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2011-02-03

169

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2012-05-25

170

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

171

Tax laws on timber transactions are very specialized knowledge that are not commonly known. Yet they are important to timber  

E-print Network

Tax laws on timber transactions are very specialized knowledge that are not commonly known. Yet and compliance to the tax law. This bulletin reviews the major federal income tax laws to help forest owners in filing their 2014 income tax returns. The information presented here is current as of September 30, 2014

Duchowski, Andrew T.

172

Tax Benefits and Higher Education  

E-print Network

Tax Benefits and Higher Education #12;Making Tax Benefits Work for You While"tax"and"benefit"seem like contradictory terms,the fact is that there are a number of tax incentives to help taxpayers offset the cost of higher education. You may be eligible for certain tax benefits if you,your spouse or your

Gelfond, Michael

173

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

174

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

175

The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.  

ERIC Educational Resources Information Center

Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current

Council for Advancement and Support of Education, Washington, DC.

176

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

Federal Register 2010, 2011, 2012, 2013, 2014

...9553] RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury...regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes...

2011-10-26

177

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

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

2009-01-01

178

HTLV-2B Tax oncoprotein is modified by ubiquitination and sumoylation and displays intracellular localization similar to its homologue HTLV-1 Tax  

SciTech Connect

HTLV-1 is more pathogenic than HTLV-2B. The difference is generally attributed to the properties of their individual transactivating Tax proteins. By using internal Flag-6His tagged Tax-1 and Tax-2B, which display transcriptional activities comparable to the untagged proteins and can be recognized by a single anti-Flag antibody, we demonstrate that Tax-2B is modified by ubiquitination and sumoylation. In addition, Tax2B is distributed in punctuate nuclear structures that include the RelA subunit of NF-{kappa}B, as has been previously demonstrated for Tax-1.

Turci, Marco [Department of Mother and Child, Biology and Genetics, Section of Biology and Genetics, University of Verona, Strada Le Grazie 8, I-37134 Verona (Italy); Lodewick, Julie [Institute for Microbiological Research J.-M. Wiame and Laboratory of Microbiology, Universite Libre de Bruxelles, 1 Avenue E. Gryson, B-1070 Brussels (Belgium); Righi, Paola [Department of Mother and Child, Biology and Genetics, Section of Biology and Genetics, University of Verona, Strada Le Grazie 8, I-37134 Verona (Italy); Polania, Angela [Institute for Microbiological Research J.-M. Wiame and Laboratory of Microbiology, Universite Libre de Bruxelles, 1 Avenue E. Gryson, B-1070 Brussels (Belgium); Romanelli, Maria Grazia [Department of Mother and Child, Biology and Genetics, Section of Biology and Genetics, University of Verona, Strada Le Grazie 8, I-37134 Verona (Italy); Bex, Francoise [Institute for Microbiological Research J.-M. Wiame and Laboratory of Microbiology, Universite Libre de Bruxelles, 1 Avenue E. Gryson, B-1070 Brussels (Belgium); Bertazzoni, Umberto [Department of Mother and Child, Biology and Genetics, Section of Biology and Genetics, University of Verona, Strada Le Grazie 8, I-37134 Verona (Italy)], E-mail: umberto.bertazzoni@univr.it

2009-03-30

179

Fine Structure of Flare Ribbons and Evolution of Electric Currents  

NASA Astrophysics Data System (ADS)

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

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

2014-06-01

180

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

181

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

182

In-situ measurements of velocity structure within turbidity currents  

Microsoft Academic Search

Turbidity currents are thought to be the main mechanism to move ?500,000 m3 of sediments annually from the head of the Monterey Submarine Canyon to the deep-sea fan. Indirect evidence has shown frequent occurrences of such turbidity currents in the canyon, but the dynamic properties of the turbidity currents such as maximum speed, duration, and dimensions are still unknown. Here

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

2004-01-01

183

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

184

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

185

Tax Administration Reform and Taxpayer Compliance in India  

Microsoft Academic Search

This paper evaluates effects on tax compliance of simple reforms in personnel policy in the Indian income tax administration. Taxpayers voluntarily disclosing higher incomes are currently assigned to special assessment units. To avoid this, high income taxpayers have an added incentive to understate their incomes. Empirical evidence consistent with this hypothesis is found. It explains spillover effects of enforcement efforts

Arindam Das-Gupta; Shanto Ghosh; Dilip Mookherjee

2004-01-01

186

6 Universities Give Congress New Plan for Taxing Campus Businesses.  

ERIC Educational Resources Information Center

A new lobbying strategy by six universities, designed to show Congress that higher education may be willing to give up some tax advantages under current law, is also criticized as a tactical error when Congress is just beginning to consider changes in the tax law affecting nonprofit groups. (MSE)

Jaschik, Scott

1988-01-01

187

Income Tax Tips  

ERIC Educational Resources Information Center

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

Brown, Darryl Lee

2006-01-01

188

Property Tax Reform.  

ERIC Educational Resources Information Center

Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

Peterson, George E., Ed.

189

Volunteer Day Tax Forms  

E-print Network

comfortable clothes, closed-toed shoes, and a bandana or hat for your hair! Help build houses for families! IRS Tax Forms All international students are required to file a tax form in the United States. You it at: http://www.irs.gov/pub/irs- pdf/f8843.pdf You can also find many answers to you questions

Pilyugin, Sergei S.

190

Tax Reform & University Development.  

ERIC Educational Resources Information Center

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

Myers, John Holt

191

A Primer on Taxes  

ERIC Educational Resources Information Center

Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

AGB Reports, 1978

1978-01-01

192

Annual Income Tax Guide.  

ERIC Educational Resources Information Center

Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

Exceptional Parent, 1990

1990-01-01

193

In-situ measurements of velocity structure within turbidity currents  

USGS Publications Warehouse

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

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

2004-01-01

194

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

Microsoft Academic Search

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

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

1988-01-01

195

Tobacco Tax Equity Act of 2015 (S.450; 114th Congress)  

Cancer.gov

S.450 would require changes to the tax code to establish tax parity across tobacco products, setting the tax rate on all tobacco products at the same per unit level as cigarettes (currently products including pipe tobacco, cigars, and smokeless tobacco

196

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

ERIC Educational Resources Information Center

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

Southern Education Foundation, 2011

2011-01-01

197

2011 Tax Year Student Non-Tax Filer's Statement  

E-print Network

2011 Tax Year Student Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2011 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

198

2012 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

2012 Tax Year Parent Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2012 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

199

2012 Tax Year Student Non-Tax Filer's Statement  

E-print Network

2012 Tax Year Student Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2012 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

200

2011 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

2011 Tax Year Parent Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2011 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

201

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

202

Structure and variability of the Western Maine Coastal Current  

USGS Publications Warehouse

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

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

2005-01-01

203

Full Current Statistics in Diffusive Normal-Superconductor Structures  

SciTech Connect

We study the current statistics in normal diffusive conductors in contact with a superconductor. Using an extension of the Keldysh Green's function method we are able to find the full distribution of charge transfers for all temperatures and voltages. For the non-Gaussian regime, we show that the equilibrium current fluctuations are enhanced by the presence of the superconductor. We predict an enhancement of the nonequilibrium current noise for temperatures below and voltages of the order of the Thouless energy E{sub Th}=D/L{sup 2} . Our calculation fully accounts for the proximity effect in the normal metal and agrees with experimental data.

Belzig, W.; Nazarov, Yu. V.

2001-08-06

204

IMPORTANT TAX INFORMATION The Federal Tax Relief Act of 1997 may provide an opportunity for tax savings  

E-print Network

IMPORTANT TAX INFORMATION The Federal Tax Relief Act of 1997 may provide an opportunity for tax savings through the Hope Tax Credit and Lifetime Learning Tax Credit. The Hope Tax Credit has a maximum tax credit which is available for students in either the first or second year of post

Tennessee, University of

205

The protein structure prediction problem could be solved using the current PDB library  

E-print Network

The protein structure prediction problem could be solved using the current PDB library Yang Zhang of the structures in the current Protein Data Bank (PDB) library for use in full-length model construction-size proteins that cover the PDB at the level of 35% sequence identity and identify templates by structure

Zhang, Yang

206

Current research in composite structures at NASA's Langley Research Center  

NASA Technical Reports Server (NTRS)

Research on the mechanics of composite structures at NASA's Langley Research Center is discussed. The advantages and limitations of special purpose and general purpose analysis tools used in research are reviewed. Future directions in computational structural mechanics are described to address analysis short-comings. Research results on the buckling and postbuckling of unstiffened and stiffened composite structures are presented. Recent investigations of the mechanics of failure in compression and shear are reviewed. Preliminary studies of the dynamic response of composite structures due to impacts encountered during crash-landings are presented. Needs for future research are discussed.

Card, Michael F.; Starnes, James H., Jr.

1988-01-01

207

Basic Tax Rules for Distributions  

NSDL National Science Digital Library

The legal and financial publisher Nolo Press provides this chapter entitled "Basic Tax Rules from Distributions" from their new retirement planning book IRAs, 401(k)s & Other Retirement Plans: Taking Your Money Out. The chapter covers the fundamental tax rules applicable to retirement plans, with specific attention to planning, special income tax rules, and tax rules for IRAs.

208

Energy taxes -- Some critical remarks  

Microsoft Academic Search

The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes,

Wirl

2009-01-01

209

The structure of the heliospheric current sheet, 1978 - 1982  

NASA Technical Reports Server (NTRS)

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

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

1983-01-01

210

Structure of the heliospheric current sheet, 1978-1982  

Microsoft Academic Search

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

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

1983-01-01

211

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

212

Magnetic field and electric current structure in the chromosphere  

Microsoft Academic Search

Three dimensional vector magnetic field structure throughout the chromosphere above an active region is deduced by combining high resolution Ha filtergrams with a simultaneous digital magnetogram. An analog model of the field is made with 400 metal wires representing fieldlines which are assumed to outline the Ha structure. The height extent of the field is determined from vertical field gradient

Dainis Dravins

1974-01-01

213

SAC Tax Help Prepared Feb. 2010  

E-print Network

1 SAC Tax Help Prepared Feb. 2010 Disclaimer: We are not tax experts, and cannot be held responsible for your tax forms. (neither can DBBS, WashU, etc...) 1 Taxes for international students Go to http://oisshome.wustl.edu/taxes/FilingTaxes.html for tax information from the Office for International

Doering, Tamara

214

Debt and the marginal tax rate  

Microsoft Academic Search

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

John R. Graham

1996-01-01

215

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

216

Tax Policy and Carbon Emissions in South Africa1  

Microsoft Academic Search

Summary Noting that South Africa may be one of the few African countries that could contribute to mitigating climate change, we explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a disaggregate general-equilibrium model of the South African economy, we capture the structural characteristics of the energy sector, linking a supply mix that

Shantayanan Devarajan; Delfin S. Go; Sherman Robinson; Karen Thierfelder

217

Tax policy to reduce carbon emissions in south Africa  

Microsoft Academic Search

Noting that South Africa may be one of the few African countries that could contribute to mitigating climate change, the authors explore the impact of a carbon tax relative to alternative energy taxes on economic welfare. Using a disaggregate general-equilibrium model of the South African economy, they capture the structural characteristics of the energy sector, linking a supply mix that

Shantayanan Devarajan; Delfin S. Go; Sherman Robinson; Karen Thierfelder

2009-01-01

218

State Gasoline Taxes  

E-print Network

BULLETIN OF THE UNIVERSITY OF KANSAS HUMANISTIC STUDIES Vol. III March 15, 192S No. 4 State Gasoline Taxes BY KDMUNI) IV LKAENKI), A. B., A, M. Instructor in Economics and Commerce The Unlvmity of Kansas PUBLISHED BY THE UNIVERSITY l... vast sums of money, Oregon was the first state to adopt a tax on gasoline to provide revenue for building and maintaining roads. Since this adoption in 1919, many states have passed laws provid ing for gasoline taxes until now forty-four states...

Learned, Edmund Philip

1925-03-15

219

Progressive taxation and tax morale  

Microsoft Academic Search

Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale\\u000a could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual\\u000a tax morale using a cross-country approach—a research question that has not been investigated in the existing literature. Our\\u000a theoretical analysis

Philipp Doerrenberg; Andreas Peichl

2010-01-01

220

Can a Firm’s Expected Marginal Tax Rate Exceed 100 Percent?  

Microsoft Academic Search

The effects of a progressive marginal tax rate structure are examined when the base of the tax is a firm’s realized profit, which depends on the realization of a random variable and the firm’s choice of an output level. Even though the firm is risk neutral and the marginal tax rate on any realized outcome is in strictly less than

Gene E. Mumy

2005-01-01

221

An Empirical Characterization Of The Dynamic Effects Of Changes In Government Spending And Taxes On Output  

Microsoft Academic Search

This paper characterizes the dynamic effects of shocks in government spending and taxes on U. S. activity in the postwar period. It does so by using a mixed structural VAR\\/event study approach. Identification is achieved by using institutional information about the tax and transfer systems to identify the automatic response of taxes and spending to activity, and, by implication, to

Olivier Blanchard; Roberto Perotti

2002-01-01

222

An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output  

Microsoft Academic Search

This paper characterizes the dynamic effects of shocks in government spending and taxes on economic activity in the United States in the post-war period. It does so by using a mixed structural VAR\\/event study approach. Identification is achieved by using institutional information about the tax and transfer systems and the timing of tax collections to identify the automatic response of

Olivier Blanchard; Roberto Perotti

1999-01-01

223

Current-induced magnetization switching at low current densities in current-perpendicular-to-plane structural Fe3Si/FeSi2 artificial lattices  

NASA Astrophysics Data System (ADS)

Current-perpendicular-to-plane (CPP) junctions of Fe3Si/FeSi2 were fabricated from Fe3Si/FeSi2 artificial lattice films, which were prepared by facing-target direct-current sputtering, by employing a focused ion beam (FIB) technique. CPP structurization was confirmed by scanning electron microscopy. The CPP junctions, in which antiferromagnetic interlayer coupling is induced between the Fe3Si layers, exhibited a clear hysteresis loop in the electrical resistance for current injection, which is probably due to current-induced magnetization switching. The critical current density for it is approximately 3.3 × 101 A/cm2, which is at least four orders smaller than the values that have ever been reported.

Sakai, Ken-ichiro; Noda, Y?ta; Daio, Takeshi; Tsumagari, Daiki; Tominaga, Aki; Takeda, Kaoru; Yoshitake, Tsuyoshi

2014-02-01

224

INCOME TAX MANAGEMENT FOR FARMERS IN 2008  

E-print Network

#12;INCOME TAX MANAGEMENT FOR FARMERS IN 2008 Table of Contents RECENT LAW CHANGES AFFECTING .................................................................. 2 Child Tax Credit ...................................................................................................... 3 Kiddie Tax

225

Nuclear Structure and Decay Data: Current Status and Future Perspectives  

SciTech Connect

The nuclear structure databases provide physicists around the world with a useful collection of reliable and well documented datasets. The Evaluated Nuclear Structure Data File (ENSDF) database, produced by the International Nuclear Structure and Decay Data Network (NSDD) under the auspices of the International Atomic Energy Agency (IAEA), contains evaluated experimental information for all known nuclei. The bibliographical database Nuclear Science References (NSR) provides references to published data in the field of Nuclear Physics. The Experimental Unevaluated Nuclear Data List (XUNDL) provides a method for rapid access to formatted (compiled) data from recently published articles. Detailed information regarding these databases, as well as other products and services, can be found at the National Nuclear Data Center (NNDC) and IAEA web portals.

Kondev, Filip G. [Nuclear Engineering Division, Argonne National Laboratory, Argonne, IL 60439 (United States); Tuli, Jagdish K. [National Nuclear Data Center, Brookhaven National Laboratory, Upton, NY 11973 (United States)

2006-03-13

226

Radiation loss in dielectric waveguide structures by the volume current method  

Microsoft Academic Search

The volume current method (VCM) is used to evaluate the radiation loss of dielectric waveguide structures. This perturbation technique is applicable to practically any waveguide structure. The radiation loss of two- and three-waveguide coupled wave structures is calculated. The theory leads to design criteria for the minimization of the radiation loss of these structures. The problem of radiation loss in

M. Kuznetsov; H. A. Haus

1983-01-01

227

Public Service? Tax Credits?  

ERIC Educational Resources Information Center

Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

Shanker, Albert

1982-01-01

228

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

NSDL National Science Digital Library

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

1997-01-01

229

Modeling of current distribution on smooth and columnar platinum structures.  

PubMed

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

Zinola, Carlos F

2011-01-17

230

Regularizing the divergent structure of light-front currents  

SciTech Connect

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

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

2001-04-01

231

Morphology and Density Structure of Post-CME Current Sheets  

NASA Technical Reports Server (NTRS)

Eruption of a coronal mass ejection (CME) is believed to drag and open the coronal magnetic field, presumably leading to the formation of a large-scale current sheet and field relaxation by magnetic reconnection. This paper analyzes the physical characteristics of ray-like coronal features formed in the aftermath of CMEs, to confirm whether interpreting such phenomena in terms of a reconnecting current sheet is consistent with observations. Methods: The study focuses on UVCS/SOHO and LASCO/SOHO measurements of the ray width, density excess, and coronal velocity field as a function of the radial distance. The morphology of the rays implies that they are produced by Petschek-like reconnection in the large-scale current sheet formed in the wake of CME. The hypothesis is supported by the flow pattern, often showing outflows along the ray, and sometimes also inflows into the ray. The inferred inflow velocities range from 3 to 30 km/s, and are consistent with the narrow opening-angle of rays, which add up to a few degrees. The density of rays is an order of magnitude higher than in the ambient corona. The model results are consistent with the observations, revealing that the main cause of the density excess in rays is a transport of the dense plasma from lower to higher heights by the reconnection outflow.

Vrsnak, B.; Poletto, G.; Vujic, E.; Vourlidas, A.

2009-01-01

232

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

233

On the interactions of an eddy current sensor and a multilayered structure  

E-print Network

On the interactions of an eddy current sensor and a multilayered structure T.L. Cung, P.Y. Joubert, E. Vourch and P. Larzabal In this letter, the interactions between a cup-core eddy current sensor and a metallic layered structure is studied. An affine relationship between the sensor normalized impedance

Paris-Sud XI, Université de

234

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

235

On the Anomalous Structures of the Vector Leptonic Currents  

Microsoft Academic Search

Each of the existing types of the electric charges come forwards in the\\u000asystem as the source of a kind of the dipole moment. Therefore, to investigate\\u000athese regularities, we have established the compound structures of Dirac and\\u000aPauli form factors. They state that the electron possesses as well as the\\u000aanomalous electric charge.

Rasulkhozha S. Sharafiddinov

2003-01-01

236

Unusual nonlinear current-voltage characteristics of a metal-intrinsic semiconductor-metal barrierless structure  

NASA Astrophysics Data System (ADS)

A nonlinear model for the electric current in a metal-intrinsic semiconductor-metal structure without potential barriers in contacts is considered using a drift diffusion approach. An analytical solution of the continuity equations and the current-voltage characteristic for various recombination rates in the contacts are obtained. It is shown that the current-voltage characteristics of such a structure exhibit not only linear behavior, corresponding to Ohm's law, but may also possess properties of current-voltage characteristics of the rectifier diode. It is also possible current-voltage characteristics with saturation in both forward and backward directions. Physical model that explains the obtained results is proposed.

Meriuts, A. V.; Gurevich, Yu. G.

2015-03-01

237

Periodic magnetic structures generated by spin–polarized currents in nanostripes  

SciTech Connect

The influence of a transverse spin–polarized current on long ferromagnetic nanostripes is studied numerically. The magnetization behavior is analyzed for all range of the applied currents, up to the saturation. It is shown that the saturation current is a nonmonotonic function of the stripe width. A number of stable periodic magnetization structures are observed below the saturation. Type of the periodical structure depends on the stripe width. Besides the one–dimensional domain structure, typical for narrow wires, and the two–dimensional vortex–antivortex lattice, typical for wide films, a number of intermediate structures are observed, e.g., cross–tie and diamond state.

Volkov, Oleksii M., E-mail: alexey@volkov.ca; Sheka, Denis D. [Taras Shevchenko National University of Kiev, 01601 Kiev (Ukraine)] [Taras Shevchenko National University of Kiev, 01601 Kiev (Ukraine); Kravchuk, Volodymyr P.; Gaididei, Yuri [Bogolyubov Institute for Theoretical Physics, 03680 Kiev (Ukraine)] [Bogolyubov Institute for Theoretical Physics, 03680 Kiev (Ukraine); Mertens, Franz G. [Physics Institute, University of Bayreuth, 95440 Bayreuth (Germany)] [Physics Institute, University of Bayreuth, 95440 Bayreuth (Germany)

2013-11-25

238

A calculation model for cathodic protection of underground extensive structures using impressed current cable anodes  

Microsoft Academic Search

Proper design of cathodic protection by use of impressed current cable anodes requires the knowledge of current and potential\\u000a distribution along the anode and the structure to be protected. The conductive coupling between these earth-return circuits\\u000a results in different current and potential distributions along both structures when comparing with the case of separate anode.\\u000a In the paper calculation models –

W. Machczyñski

2002-01-01

239

Current structure on the Long Island inner shelf  

SciTech Connect

Current velocity records from a deployment of 17 current meters across a ridge and swale topography with a 5 m amplitude, 6.5 km off the coast of Long Island, were analyzed to determine the interaction between the flow field and the topography which might maintain these special bottom features. No first-order interactions were found; the flow field was generally paralled everywhere. Correlation, coherence, and empirical orthogonal modal (EOM) analysis showed no significant differences between meters as a function of alongshore or cross-shore separation. EOM analysis showed that 79% of the variance was in the first barotropic mode with a strong vertical shear that was probably related to friction. Tide and wind response models can replicate about 64% of the variance in the alongshore velocity, of which about 30--40% is tidal. The residual record, uncorrelated to wind or tide, shows the effect of alongshore variations in the pressure field following a storm event by reversing the flow opposite to the diminishing wind stress. By regression of the averaged alongshore bottom velocities to wind stress, a linear bottom friction coefficient of 0.14 cm s/sup -1/ is found, which is in agreement with previous estimates, and a time average along shore pressure gradient of 0.3 x 10/sup -7/ is found which is an order of magnitude smaller than previous estimates. By scaling the results of the wind response model, the linear bottom friction coefficient is also found to be 0.14 cm s/sup -1/.

Han, G.C.; Mayer, D.A.

1981-05-20

240

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

241

Utilities, marketers identify with tax issures in Supreme Court case  

SciTech Connect

A recent US Supreme Court decision effectively highlights the continuing disparity that exists in the taxation of regulated vs. nonregulated energy companies that engage in similar activities. While the federal case (General Motors Corp., vs. Tracy) and its decision involved natural gas utilities and natural gas marketers and how they are taxed locally, some noted electric utility industry professionals said the ruling has the potential of impacting the electric utility industry as it deregulates and works through the tax inequities that exist between it and independent unregulated power marketers. According to the Washington, DC-based law firm Chadbourne & Park LLP, under the Supreme Court ruling, which was handed down in late February and favored gas utilities, {open_quotes}a state can discriminate in favor of regulated utilities by exempting natural gas purchased from local distribution companies from sales taxes while collecting taxes on so-called selfhelp gas bought from gas producers at the wellhead or from independent marketers.{close_quotes} The US Supreme Court ruling appears to be important for the electric utility industry and independent power marketers in that there currently exists similar disparities with respect to taxation. The case involved Ohio and a tax it levies on natural gas. Ohio collects a 5 percent sales or use tax on gas purchased for consumption. According to Chadbourne & Park, in Ohio this tax can be as much as 7 percent when local taxes are tacked on to the state`s 5 percent tax. However, local distribution companies (LDC) are exempt from this tax. LDCs are essentially the local natural gas company or companies that many states, such as Ohio, have. In Ohio, these natural gas companies, which have generally been interpreted as those companies that produce, transport and deliver natural gas to Ohio consumers, are fully exempt from sales and use taxes.

Warkentin, D. [ed.

1997-04-01

242

Effect of tax laws on mineral exploration in Canada  

USGS Publications Warehouse

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

DeYoung, J.H., Jr.

1977-01-01

243

Contactless measurement of alternating current conductance in quantum Hall structures  

SciTech Connect

We report a procedure to determine the frequency-dependent conductance of quantum Hall structures in a broad frequency domain. The procedure is based on the combination of two known probeless methods—acoustic spectroscopy and microwave spectroscopy. By using the acoustic spectroscopy, we study the low-frequency attenuation and phase shift of a surface acoustic wave in a piezoelectric crystal in the vicinity of the electron (hole) layer. The electronic contribution is resolved using its dependence on a transverse magnetic field. At high frequencies, we study the attenuation of an electromagnetic wave in a coplanar waveguide. To quantitatively calibrate these data, we use the fact that in the quantum-Hall-effect regime the conductance at the maxima of its magnetic field dependence is determined by extended states. Therefore, it should be frequency independent in a broad frequency domain. The procedure is verified by studies of a well-characterized p-SiGe/Ge/SiGe heterostructure.

Drichko, I. L.; Diakonov, A. M.; Malysh, V. A.; Smirnov, I. Yu.; Ilyinskaya, N. D.; Usikova, A. A. [A. F. Ioffe Physical-Technical Institute of the Russian Academy of Sciences, 194021 St. Petersburg (Russian Federation); Galperin, Y. M. [Department of Physics, University of Oslo, P.O. Box 1048 Blindern, 0316 Oslo (Norway); A. F. Ioffe Physical-Technical Institute of the Russian Academy of Sciences, 194021 St. Petersburg (Russian Federation); Kummer, M.; Känel, H. von [Laboratorium für Festkörperphysik ETH Zürich, CH-8093 Zürich (Switzerland)

2014-10-21

244

[Taxonomic structure of Orthomyxoviridae: current views and immediate prospects].  

PubMed

Analysis of taxonomic structure of Orthomyxoviridae was undertaken in view of its anticipated evolution. Four concepts of circulation of influenza A viruses in the biosphere are discussed, viz. anthrponose, zooanthroponose, metastrongilose, and protozoan. All of them may be considered in the framework of the general zooantroponose concept. Influenza B and C viruses can not be regarded as strictly anthroponose. Comparative molecular-genetic analysis of the genus Thogotovirus provides a basis for the designation of Thogoto and Batken-Dhori as independent geni. It is speculated that t he proof of transmission of Isaviruses by copepods Caligus elongates and Lepeophtheirus salmonis (Crustacea: Copepoda) may open up a new line of developments in arborvirology since crustacean vectors of viruses have never been described before. PMID:21786592

Shchelkanov, M Iu; Fediakina, I T; Proshina, E S; L'vov, D N; Ponomarenko, R A; Chumakov, V M; Burtseva, E I; Galkina, I V; L'vov, D K

2011-01-01

245

Simulating the Structure of Currents in the Middle Jovian Magnetosphere  

NASA Astrophysics Data System (ADS)

We have developed a new global magnetohydrodynamic (MHD) simulation of the interaction between the solar wind and the magnetosphere of a rapidly rotating planet and applied it to Jupiter. The main source of plasma in the Jovian magnetosphere is thought to be the Io plasma torus. At Jupiter the Alfven velocity approaches the speed of light at 1RJ. Since the time step necessary to advance the MHD equations goes as the inverse of the Alfven velocity in explicit simulations, it is impractical to include the Io torus in the simulation domain. Therefore in previous simulations the Io torus source has been modeled by setting the inner boundary condition [c.f. Walker et al., Planet Space Sci., 49, 237, 2001]. In this calculation we have used a semi-implicit approach in which we add inertia to the highest frequency modes. With this approach the time step is proportional to the inverse of the convection velocity. Therefore we can include the torus source self-consistently. We are using the simulation to study the configuration of the middle (r<60RJ) Jovian magnetosphere with emphasis on the field aligned currents that couple the magnetosphere to the ionosphere. We will compare the configuration from the new model with that from the existing code.

Linker, J. A.; Lionello, R.; Ogino, T.

2001-12-01

246

Analyses on the Geometrical Structure of Magnetic Field in the Current Sheet Based on Cluster Measurements  

E-print Network

1 Analyses on the Geometrical Structure of Magnetic Field in the Current Sheet Based on Cluster, United Kingdom Abstract: The geometrical structure of the magnetic field is a critical character measurements open a window for visioning the three-dimensional static and dynamic magnetic field structure

Li, Xinlin

247

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

E-print Network

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 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 rope, 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.

G. J. D. Petrie

2007-02-06

248

Quasistatic electric field structures and field-aligned currents in the polar cusp region  

NASA Astrophysics Data System (ADS)

Cluster data have been examined for quasi-stationary electric field structures and field-aligned currents (FACs) in the vicinity of the dayside cusp region. We have related the measurements to the Region 1/Region 2 (R1/R2) current system and the cusp current system. It has been theoretically proposed that the dayside R1 current may be located on open field lines, and experimental evidence has been shown for R1 currents partially on open field lines. We document that R1 currents may flow entirely on open field lines. The electric field structures are found to occur at plasma density gradients in the cusp. They are associated with strong FACs with current directions that are consistent with the cusp currents. This indicates that the electric field structures are closely coupled to the cusp current system. The electric equipotential structures linking the perpendicular electric fields seen at Cluster altitudes to field-aligned electric fields at lower altitudes fall into one of two categories: S shape or U shape. Both types are found at both the equatorward edge of the cusp ion dispersion and at the equatorward edge of injection events within the cusp. Previous studies in the nightside auroral region attributed the S-shaped potential structures to the boundary transition between the low-density polar cap and the high-density plasma sheet, concluding that the shape of the electric potential structure depends on whether the plasma populations on each side of the structure can support intense currents. This explanation is not applicable for the S-shaped structures observed in the dayside cusp region.

Jacobsen, K. S.; Moen, J. I.; Pedersen, A.

2010-10-01

249

Ambulatory surgery center joint ventures involving tax-exempt entities.  

PubMed

This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to. PMID:10353089

Becker, S; Pristave, R J; McConnell, W

1999-01-01

250

Tax Considerations for Graduate Students  

E-print Network

Tax Considerations for Graduate Students Disclaimer | The information contained herein is accurate as a substitute for professional tax advice. Contact Marvin Hackert, Associate Dean, for further information) class day for the summer. Taken from the "2008 Graduate Student Tax Seminar" presentation by Leslie

Ben-Yakar, Adela

251

Tax Commission I. Internal Scan  

E-print Network

Tax Commission I. Internal Scan A. How will the changing demographic as a result of an aging with literally every citizen of the state through administration of the state's tax and motor vehicle and for payments of taxes and fees in order to make compliance easier. · The management of the agency will likely

Tipple, Brett

252

1997 State Government Tax Collections  

NSDL National Science Digital Library

The Census Bureau has released the statistics on tax collections by the 50 state governments. The largest source of revenue for the state governments is the sales tax, which accounts for one-third of total tax revenue. The statistics may be downloaded as a text or Excel file.

1997-01-01

253

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

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

Richard E. Baldwin; Paul Krugman

2000-01-01

254

Which countries become tax havens?  

Microsoft Academic Search

This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% of countries are tax havens; as has been widely observed, these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-governed countries are much more likely than others to become tax havens. Controlling for other relevant factors, governance quality has a statistically

Dhammika Dharmapala; James R. Hines Jr.

2009-01-01

255

Tax and Accounting Sites Directory  

NSDL National Science Digital Library

Dennis Schmidt designed this comprehensive index as a "starting point" for most tax and accounting subject searches. In addition to government, academic, association, and publishing locations on tax and accounting topics, the Tax and Accounting Sites Directory also lists related resources on employment, investment, and law.

256

International Tax as International Law  

Microsoft Academic Search

The purpose of this article is to introduce to the international lawyer the somewhat different set of categories (e.g., residence and source rather than nationality and territoriality) employed by international tax lawyers, and explain the reasons for some of the differences. At the same time, it attempts to persuade practicing international tax lawyers and international tax academics that their field

Reuven S. Avi-Yonah

2004-01-01

257

Ferroelectric Properties of Bismuth Layer-Structured Compound SrxBi4-xTi3-xTaxO12 (0≦x≦2)  

Microsoft Academic Search

The ferroelectric and fatigue properties of bismuth layer-structured ferroelectrics (BLSF), SrxBi4-xTi3-xTaxO12 (x=0 2) [SBTT-x] with m=3, are studied for the purpose of obtaining large remanent polarization, Pr, and fatigue-free properties. From the measurement of D-E hysteresis loops using a standard Sawyer-Tower circuit, the value of 2Pr for SBTT-0.3 ceramic was found to be the largest (2Pr=24.6 µC\\/cm2) in the SBTT-x

Hajime Nagata; Naohito Chikushi; Tadashi Takenaka

1999-01-01

258

26 CFR 301.6323(j)-1 - Withdrawal of notice of federal tax lien in certain circumstances.  

Code of Federal Regulations, 2010 CFR

...liability. A currently is paying the tax liability by an installment agreement...A's inventory if the notice of federal tax lien is withdrawn. A asks the Internal Revenue Service to withdraw the notice of federal tax lien. The Commissioner determines that...lien because the withdrawal is in the best interest of the taxpayer and the...

2010-04-01

259

Tobacco taxes and regressivity.  

PubMed

Recent literature on tobacco taxation suggests that optimal tax rates should be very high. But such high taxes raise concerns over regressivity. Most econometric estimates of elasticities by income group use historic price data that are low, and the usefulness of such estimates is therefore questionable on account of the serious 'out of sample' prediction problem. To address that problem, this paper estimates price elasticities for different socioeconomic groups using recent Canadian survey data for a period during which prices rose to a level of about $7 per pack. The results provide little reason to overturn the traditional concerns about regressivity. PMID:19091432

Gospodinov, Nikolay; Irvine, Ian

2009-03-01

260

Rates and Taxes  

NSDL National Science Digital Library

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

Esty, Warren W.

261

TAXING GOVERNMENT IN A NATIONAL RETAIL SALES TAX  

E-print Network

Technical papers in this series are preliminary and are circulated to stimulate discussion and critical comment. The analysis and conclusions expressed in these papers are those of the authors and do not necessarily represent the position of the Congressional Budget Office. References in publications should be cleared with the authors. Papers in this series can be obtained by sending an email to techpapers@cbo.gov. In recent months, proposals to replace all or most of the existing federal tax system with a national retail sales tax have received increased attention. The most prominent proposals include those by Reps. Dan Schaefer, R-Colo., and Billy Tauzin, R-La., and by a group called Americans for Fair Taxation (AFT). Schaefer-Tauzin (S-T) would replace existing personal and corporate income taxes, the estate tax, and some excise taxes with what they term a 15 percent sales tax. 1 AFT would replace taxes on personal and corporate income, estates, and payrolls with what they term a 23 percent sales tax. 2 These proposals raise a number of interesting issues. 3 One of the more controversial and interesting features of these proposals is that all consumption and investment purchases made by federal, state, and local governments would be subject to the sales tax. These provisions increase the statutory sales tax base by more than 40 percent. The proposals would also tax all private consumption of goods and services sold by the government to

William G. Gale; Evan F. Koenig; Diane Lim Rogers; John Sabelhaus

1998-01-01

262

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

ERIC Educational Resources Information Center

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Maag, Elaine

2009-01-01

263

Comparative Investigation on Different Topologies of Integrated Magnetic Structures for Current-doubler Rectifier  

Microsoft Academic Search

The advancement of technology requires that power supplies have high efficiency and high power density. The current doubler rectifier has been presented as a solution to decrease the transformer secondary power loss and increase the power efficiency. In this paper, the unified equivalent coupled inductor circuit models are constructed for different current doubler rectifier integrated magnetic structures. Based on the

Hua Zhou; Thomas X. Wu; Issa Batarseh; Khai D. T. Ngo

2007-01-01

264

Calculating and Comparing Tax Rates  

NSDL National Science Digital Library

This example focuses on six letters to the editor. All six letters attempt to describe and compare the amount of taxes paid on two different incomes: $30,000 and $200,000. Tax rates are expressed in absolute dollars, tax per $1,000 of income, $1 of tax per income amount, and as percents of annual income. Students need to be able to organize the relevant information and convert each stated tax rate to a standard form to help make comparisons. Additionally, students need to be aware that letter writers may make their own mistakes!

Stuart Boersma

265

Leakage current characteristics of offset-gate-structure polycrystalline-Silicon MOSFET's  

Microsoft Academic Search

Leakage current characteristics of offset-gate-structure polycrystalline-silicon (poly-Si) MOSFET's are studied as a function of dopant concentration Noffin offset-gate regions. Leakage current markedly decreases from 1 × 10-9to 2 × 10-11A at VD= 10 V as Noffis varied from 1 × 1018to 1 × 1017cm-3. A maximum ON\\/OFF current ratio of 108is obtained at 1 × 1017cm-3. Calculations based on a

S. Seki; O. Kogure; B. Tsujiyama

1987-01-01

266

Effect of Schmidt number on the structure and propagation of density currents  

Microsoft Academic Search

The results of a numerical study of two- and three-dimensional Boussinesq density currents are described. They are aimed at\\u000a exploring the role of the Schmidt number on the structure and dynamics of density driven currents. Two complementary approaches\\u000a are used, namely a spectral method and a finite-volume interface capturing method. They allow for the first time to describe\\u000a density currents

Thomas Bonometti; S. Balachandar

2008-01-01

267

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.

268

Teacher Tax Tips.  

ERIC Educational Resources Information Center

Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

Freeman, Paul

1979-01-01

269

Recent Tax Law Changes.  

ERIC Educational Resources Information Center

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

Lukaszewski, Thomas

1998-01-01

270

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

271

Tax and the Use of Historic Returns in Estimating the Equity Risk Premium   

E-print Network

The paper analyses the use of a historic risk premium as a proxy for the current premium allowing current tax rates to differ from historic rates. If tax rates are assumed constant, adjustments to the CAPM for an imputation system make the CAPM...

Armitage, Seth

1998-01-01

272

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

NASA Technical Reports Server (NTRS)

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

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

1992-01-01

273

Current Topics Structure and Function of Malic Enzymes, A New Class of Oxidative  

E-print Network

Current Topics Structure and Function of Malic Enzymes, A New Class of Oxidative Decarboxylases Gu ABSTRACT: Malic enzyme is a tetrameric protein with double dimer structure in which the dimer interface is more intimately contacted than the tetramer interface. Each monomeric unit of the enzyme is composed

Tong, Liang

274

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

275

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

276

Nanoconstricted structure for current-confined path in current-perpendicular-to-plane spin valves with high magnetoresistance  

NASA Astrophysics Data System (ADS)

We have successfully observed a nanoconstricted structure for current-confined-path (CCP) effect in current-perpendicular-to-plane-giant-magnetoresistance (CPP-GMR) spin valves. By inserting an AlCu nano-oxide layer (NOL) formed by ion-assisted oxidation (IAO) between a pinned layer and a free layer, the MR ratio was increased while maintaining a small area resistance product (RA). The cross-sectional high-resolution transmission electron microscopy image of the sample with RA =380m??m2, ?RA =16m??m2, and MR ratio=4.3% showed that an amorphous oxide layer is a main part of the NOL that blocks the electron conduction perpendicular to plane. Some parts of the NOL are punched through crystalline, metallic channels having a diameter of a few nanometers, which are thought to work as nanoconstricted electron conduction paths between the pinned layer and the free layer. Nano-energy-dispersive-x-ray-spectrum analysis also showed that Cu is enriched in the metallic channels, whereas Al is enriched in the amorphous oxide region, indicating that the metallic channel is made of Cu and the oxide is made of Al2O3. The nanoconstricted structure with good segregation between the metallic channel and the oxide layer enables us to realize a large MR ratio in CCP-CPP spin valves.

Fukuzawa, H.; Yuasa, H.; Koi, K.; Iwasaki, H.; Tanaka, Y.; Takahashi, Y. K.; Hono, K.

2005-05-01

277

Current Sheets in the Earth Magnetotail: Plasma and Magnetic Field Structure with Cluster Project Observations  

NASA Astrophysics Data System (ADS)

Thin current sheets having kinetic scales are an important plasma structure, where the magnetic energy dissipation and charged particle acceleration are the most effective. It is believed that such current sheets are self-consistently formed by the specific nonadiabatic dynamics of charged particles and play a critical role in many space plasma and astrophysical objects. Current sheets in the near-Earth plasma environment, e.g., the magnetotail current sheet, are readily available for in-situ investigations. The dedicated multi-spacecraft Cluster mission have revealed basic properties of this current sheet, which are presented in this review: typical spatial profiles of magnetic field and current density, distributions of plasma temperature and density, role of heavy ions and electron currents, etc. Being important for the Earth magnetosphere physics, the new knowledge also could provide the basis for advancement in general plasma physics as well as in plasma astrophysics.

Petrukovich, Anatoli; Artemyev, Anton; Vasko, Ivan; Nakamura, Rumi; Zelenyi, Lev

2015-02-01

278

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

SciTech Connect

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

Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

2002-09-01

279

Subthreshold current in undoped AlGaAs/GaAs MODFET structures  

NASA Astrophysics Data System (ADS)

The subthreshold current in undoped AlGaAs/GaAs MODFET structures can have a negative gradient with respect to the gate voltage, whereas in doped structures it has normally either a positive gradient or is constant. A two-dimensional finite-difference analysis is used to clarify this difference. It is shown that the behavior of the threshold current in an undoped structure is due to the effect of gate bias on the leakage between the drain and the gate. This leakage occurs near the top surface of the AlGaAs layer, and is strongly affected by the lateral straggle of the n+ implants and by the surface states in AlGaAs. The charge-control model, which is conventionally applied to the doped case, does not describe the behavior of the subthreshold current in the undoped case because it neglects leakage currents.

Li, Zhan-Ming; McAlister, Sean P.; Hurd, Colin M.; Day, Derek J.

1991-02-01

280

76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013, 2014

...9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-07-18

281

Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?  

E-print Network

This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax...

McDonald, Janet L.

2011-10-21

282

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

283

Structural analysis of dopamine- and amphetamine-induced depolarization currents in the human dopamine transporter.  

PubMed

Amphetamine (AMPH) induces depolarizing currents through the human dopamine transporter (hDAT). Recently we discovered that the S(+) enantiomer of AMPH induces a current through hDAT that persists long after its removal from the external milieu. The persistent current is less prominent for R(-)AMPH and essentially absent for dopamine (DA)-induced currents. Related agents such as methamphetamine also exhibit persistent currents, which are present in both frog oocyte and mammalian HEK expression systems. Here, we study hDAT-expressing Xenopus laevis oocytes voltage-clamped and exposed from outside to DA, S(+)AMPH, R(-)AMPH, and related synthesized compounds, including stereoisomers. The goal of the study was to determine how structural transitioning from dopamine to amphetamine influences hDAT potency and action. At saturating concentrations, S(+)AMPH or R(-)AMPH induce a sharply rising depolarizing current from -60 mV that is comparable in amplitude to DA-induced currents. The magnitude and duration of the currents and the presence or absence of persistent currents depend on the concentration, duration of exposure, and chemical structure and enantiomeric versions of the agents. PMID:25594379

Tang, Qiong-Yao; Kolanos, Renata; De Felice, Louis J; Glennon, Richard A

2015-04-15

284

TAX AND THE USE OF HISTORIC RETURNS IN ESTIMATING THE EQUITY  

E-print Network

The paper analyses the use of a historic risk premium as a proxy for the current premium allowing current tax rates to differ from historic rates. If tax rates are assumed constant, adjustments to the CAPM for an imputation system make the CAPM and cash flows to be discounted consistent with respect to tax, but do not model any effect of tax on the cost of equity. If tax rates are allowed to vary, and a historic premium is used, the cost of equity is affected by the level of tax at which investors are assumed to set their required premium. This is illustrated by considering the impact on the cost of equity of the change in the UK imputation system in July 1997. 1.

Seth Armitage; Risk Premium

1998-01-01

285

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

286

Requesting a Tax Return Transcript A tax return transcript is the formatted record of a tax return filed with the IRS. The IRS makes tax return transcripts  

E-print Network

Requesting a Tax Return Transcript A tax return transcript is the formatted record of a tax return filed with the IRS. The IRS makes tax return transcripts available to individuals that request it free applications to confirm information provided. A school may request a student's or parents' Tax Return

Kostic, Milivoje M.

287

Sales/Use Tax Discussion Spring 2013  

E-print Network

Sales/Use Tax Discussion Spring 2013 Last Updated 2/28/2013 #12;Clemson University is NOT tax exempt You are responsible in determining tax applicability. Some specific items/commodities are tax exempt. View list: Tax Exemptions Please ensure that your requisitions are marked accordingly 2 #12;Sales

Duchowski, Andrew T.

288

Ordering Tax Transcripts A. Online Request  

E-print Network

Ordering Tax Transcripts A. Online Request Go to: www.irs.gov In the "Online Services" section, select "Order a Tax Return or Account Transcript". Click "Order a Transcript" Provide tax filer's SSN "Return Transcript" and the appropriate year in "Tax Year" field. If successfully linked, tax filers can

Wagner, Diane

289

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

290

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.

291

Do personal taxes affect corporate financing decisions?  

Microsoft Academic Search

The traditional view is that interest deductibility encourages firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. This paper investigates the degree to which personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year

John R. Graham

1999-01-01

292

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

293

The Decline of Fuel Taxes and New Transportation Funding Options  

E-print Network

. For example, a sales tax supporting a slew of new and aesthetically pleasing roadways would be more likely to pass a referendum than one promising the maintenance of existing roadways through pavement repair and overlays. While transportation professionals... Petroleum Institute, 2012). Why Fuel Taxes Are in Decline Although this funding structure has been self-sufficient for over 50 years, multiple forces have started to dismantle its effectiveness for funding the maintenance and improvement of roads. Fuel...

Manning, Kevin M.

2012-12-14

294

Corporate income tax reforms and international tax competition  

Microsoft Academic Search

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

Michael P. Devereux; Rachel Griffith; Alexander Klemm

2002-01-01

295

Alcohol Taxes and Birth Outcomes  

PubMed Central

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is ?2.5 for beer and wine taxes and ?9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

Zhang, Ning

2010-01-01

296

Levitation forces control by current vector orientation for a bearingless motor with hybrid rotor structure  

Microsoft Academic Search

Because levitation forces in x-and y-direction for a bearingless motor with hybrid rotor structure are coupled, the decoupling method is needed to independently control the forces. This paper presents levitation forces control strategy through current vector orientation. By using transformation of two sets of winding phase currents in x-y frame to new variables in a d-q rotating reference frame, the

Baoguo Wang; Zheng Wang; Fengxiang Wang

2003-01-01

297

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

PubMed Central

Objectives To compare the new tobacco tax structure effective May 2009 with the tax structure before May 2009 and to analyze its potential impact. Methods Published government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health. Results The new adjustment increased the tax rate by 11.7 percentage points at the producer price level. Converting this 11.7 percentage point increase to the retail price level would mean an increase of 3.4 percentage points in the retail price tax rate. Thus, China’s new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. Conclusions The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and 2 million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death. What this paper adds This paper provides an up-to-date policy analysis of the new Chinese tobacco tax rate adjustment. PMID:19850552

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

2014-01-01

298

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

2013-04-01

299

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

2011-04-01

300

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

2010-04-01

301

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

2012-04-01

302

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General —(1) Description of...

2014-04-01

303

2013 UGA COOPERATIVE EXTENSION INCOME TAX SCHOOLS  

E-print Network

2013 UGA COOPERATIVE EXTENSION INCOME TAX SCHOOLS Gainesville - November 19 & 20 Brenau Downtown University Tax Education Foundation For Additional Information Please Contact: Department of Agricultural or handicap status AN EQUAL OPPORTUNITY / AFFIRMATIVE ACTION ORGANIZATION #12;DEAR TAX PRACTITIONER: Make your

Arnold, Jonathan

304

18 CFR 154.305 - Tax normalization.  

Code of Federal Regulations, 2011 CFR

...a deficiency or excess in the deferred tax accounts (see paragraph (d...or additions must be limited to deferred taxes related to rate base, construction...rate applicant has not provided deferred taxes in the same amount that...

2011-04-01

305

18 CFR 154.305 - Tax normalization.  

Code of Federal Regulations, 2010 CFR

...a deficiency or excess in the deferred tax accounts (see paragraph (d...or additions must be limited to deferred taxes related to rate base, construction...rate applicant has not provided deferred taxes in the same amount that...

2010-04-01

306

PERSON OF THE YEAR Tax Policy Center  

E-print Network

-Brookings Tax Policy Center (TPC) released a report examin- ing the tax policy proposals of Republican presiden liberal studies calling for more tax hikes and more government spending.'' Romney said of the TPC several

Rock, Chris

307

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. PMID:20161617

Shan, Hui

2009-01-01

308

WorldWideWeb Tax  

NSDL National Science Digital Library

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

309

26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6695-1 Other assessable penalties with respect to the...

2010-04-01

310

The protein structure prediction problem could be solved using the current PDB library  

Microsoft Academic Search

For single-domain proteins, we examine the completeness of the structures in the current Protein Data Bank (PDB) library for use in full-length model construction of unknown sequences. To address this issue, we employ a comprehensive benchmark set of 1,489 medium-size proteins that cover the PDB at the level of 35% sequence identity and identify templates by structure alignment. With homologous

Yang Zhang; Jeffrey Skolnick

2005-01-01

311

HTLV Tax gene expression in patients with lymphoproliferative disorders.  

PubMed Central

AIMS: To study the expression of the human T lymphotropic virus (HTLV) Tax gene in peripheral blood mononuclear cells. METHODS: Blood was collected from 72 patients with lymphoproliferative disorders. Serum from all patients was assayed for antibodies directed against HTLV-I structural proteins by ELISA and western blotting. RNA was purified from fresh blood cells and amplified by reverse transcription polymerase chain reaction (RT-PCR). After Southern blotting, the PCR products were hybridised with a 32P end-labelled probe specific for the Tax gene. RESULTS: All samples were seronegative. A specific band for the Tax gene was found in five samples. Each of the patients positive for Tax gene expression had a different type of lymphoproliferative disorder. CONCLUSIONS: Infection by HTLV-I cannot be assessed solely by immunological assays, particularly when only disrupted virions are used. Sensitive molecular biology assays are essential for detecting viral gene expression in fresh blood cells. Images PMID:8944616

Cardoso, E A; Miranda, N; Gameiro, P; Frade, M J; Figueiredo, M; Parreira, A

1996-01-01

312

Tax Avoidance And The Deadweight Loss Of The Income Tax  

Microsoft Academic Search

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

Martin Feldstein

1999-01-01

313

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

SciTech Connect

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

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

1995-11-01

314

A comparative study of current and magnetic structures of Weibel and filamentation instabilities  

NASA Astrophysics Data System (ADS)

A comparative study of the Weibel instability (WI) driven by anisotropic temperature and the Filamentation instability (FI) by counterstreaming plasmas are made by using a 2D Particle-in-cell code. Under the comparable initial conditions, the linear growth rates of the WI and the FI are almost the same as the theory predicts, but in the nonlinear phase, the maximum and nonlinearly saturated magnetic fields generated by the WI are always smaller than those generated by the FI. It is noted that in the initial linear growth phase, the WI and the FI both have center-filled currents, but in the nonlinear phase, the WI and the FI develop different types of current structures such that the WI maintains a center-filled current structure, whereas the FI develops a hollow current structure. Significant particle acceleration around the drift velocity is observed for the FI, whereas it is almost absent in the WI, which indicates that the enhanced velocity of the electron by particle acceleration is related to the hollow current production in the FI.

Huynh, Cong Tuan; Ryu, Chang-Mo

2014-09-01

315

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

316

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

317

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

SciTech Connect

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.

Tzonev, I.V.; DeMora, J.M.; Miley, G.H. [Univ. of Illinois, Urbana, IL (United States)

1995-12-31

318

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

319

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

Microsoft Academic Search

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

Y. Wang; C.-C. Wu

2004-01-01

320

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

ERIC Educational Resources Information Center

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

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

2009-01-01

321

A new LIGBT structure to suppress substrate currents in a junction isolated technology  

NASA Astrophysics Data System (ADS)

In this paper, a new lateral insulated gate bipolar transistor (LIGBT) structure is proposed to suppress substrate currents in a junction isolated technology by using two buried layers on top of each other. This structure not only allows to reduce the substrate to anode current ratio to less than 10 -7, it also yields a device with a large safe operating area and a fast turn-off. Because of the two buried layers, the proposed LIGBT can be used as a floating (above substrate potential) device. Furthermore, the LIGBT is introduced in an existing 80 V smart power technology without the costly need of defining new layers. It has also been shown that the proposed LIGBT can compete with vertical DMOS (VDMOS) devices when used as a large driver. Together with an equivalent circuit, two dimensional simulation has been used to explain the observed device's substrate current behaviour.

Bakeroot, B.; Doutreloigne, J.; Moens, P.

2005-03-01

322

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

NASA Technical Reports Server (NTRS)

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

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

2011-01-01

323

Capitalizing on Tax Benefits for Parents of Children with Special Needs  

ERIC Educational Resources Information Center

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

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

2006-01-01

324

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

325

Bilayer graphene formed by passage of current through graphite: evidence for a three-dimensional structure.  

PubMed

The passage of an electric current through graphite or few-layer graphene can result in a striking structural transformation, but there is disagreement about the precise nature of this process. Some workers have interpreted the phenomenon in terms of the sublimation and edge reconstruction of essentially flat graphitic structures. An alternative explanation is that the transformation actually involves a change from a flat to a three-dimensional structure. Here we describe detailed studies of carbon produced by the passage of a current through graphite which provide strong evidence that the transformed carbon is indeed three-dimensional. The evidence comes primarily from images obtained in the scanning transmission electron microscope using the technique of high-angle annular dark-field imaging, and from a detailed analysis of electron energy loss spectra. We discuss the possible mechanism of the transformation, and consider potential applications of 'three-dimensional bilayer graphene'. PMID:25354780

Harris, Peter J F; Slater, Thomas J A; Haigh, Sarah J; Hage, Fredrik S; Kepaptsoglou, Despoina M; Ramasse, Quentin M; Brydson, Rik

2014-11-21

326

Mergers, Taxes, and Historical Materialism  

Microsoft Academic Search

In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the latest merger movement, scholars and commentators have used the earlier rise in merger activity to reevaluate the preferential tax treatment granted to those mergers and acquisitions that fall under the U.S. tax law's definition of a corporate \\

Ajay K. Mehrotra

2008-01-01

327

Tax Changes, Retirement, and Pensions.  

ERIC Educational Resources Information Center

The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

Sumberg, Alfred D.

1989-01-01

328

Tax Reform and Higher Education.  

ERIC Educational Resources Information Center

As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

Franck, Gail; And Others

1987-01-01

329

Why fat taxes won't make us thin.  

PubMed

Increasing prevalence of overweight and obesity has led policy-makers to consider health-related taxes to limit the consumption of unhealthy foods and beverages. Such taxes are currently already in place in countries in Europe (e.g. Hungary, France and Finland) and in various states in the USA. Although these taxes are possibly efficient in reducing by a small amount the consumption of targeted products if the tax is fully transmitted to the consumer, there is too little available evidence on what will be consumed instead and whether these food substitutions undermine the hoped-for health benefits of the tax. We also know very little on how the food supply side will respond and what overall impact this will have. Without a proper appreciation of the potential indirect impacts we do not know the overall impact of taxes foods on unhealthy foods and beverages and further that there is a very real possibility that they may not be beneficial for health after all. PMID:24854986

Cornelsen, Laura; Green, Rosemary; Dangour, Alan; Smith, Richard

2015-03-01

330

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

NASA Astrophysics Data System (ADS)

We report on the dynamical variation of the current sheet structure in the magnetotail using magnetic field and plasma data obtained by the Cluster multi-satellites. It is found that in some cases the thickness of the cross-tail current sheet shows temporal variations repeatedly. This sausage-mode-like variation is associated with substorm onsets or occurrence of fast plasma flows, with the time scale of several minutes before substorm onsets or fast flows and of a half to one minute afterwards. It frequently coexists with kink-mode-like wave or flapping motion. Such sausage-mode-like variation is mainly observed in the central part of the plasma sheet, and forms transient bifurcated currents or the intense current in the center.

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

2005-12-01

331

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

PubMed

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

Cebi, Merve; Woodbury, Stephen A

2014-05-01

332

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

333

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

NASA Astrophysics Data System (ADS)

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

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

2014-05-01

334

Carbon taxes and India  

SciTech Connect

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

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

1994-07-01

335

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. PMID:22590604

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

2012-01-01

336

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

NASA Technical Reports Server (NTRS)

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

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

2014-01-01

337

A Patterned 3D Silicon Anode Fabricated by Electrodeposition on a Virus-Structured Current Collector  

SciTech Connect

Electrochemical methods were developed for the deposition of nanosilicon onto a 3D virus-structured nickel current collector. This nickel current collector is composed of self-assembled nanowire-like rods of genetically modified tobacco mosaic virus (TMV1cys), chemically coated in nickel to create a complex high surface area conductive substrate. The electrochemically depo­sited 3D silicon anodes demonstrate outstanding rate performance, cycling stability, and rate capability. Electrodeposition thus provides a unique means of fabricating silicon anode materials on complex substrates at low cost.

Chen, X L; Gerasopoulos, K; Guo, J C; Brown, A; Wang, Chunsheng; Ghodssi, Reza; Culver, J N

2011-01-01

338

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.

339

Covering complete proteomes with X-ray structures: a current snapshot.  

PubMed

Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined. PMID:25372670

Mizianty, Marcin J; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

2014-11-01

340

Tax year 2012 Earned Income Tax Credits, Education Credits, & Unemployment Income  

E-print Network

Tax year 2012 ­ Earned Income Tax Credits, Education Credits, & Unemployment Income This article reviews some tax areas that may be of interest to low-income families, and highlights changes for the 2012 tax year. Expanded Earned Income Tax Credit benefits Many low-income families depend on the Earned

Stephens, Graeme L.

341

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

Microsoft Academic Search

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

Lawrence H. Goulder

1995-01-01

342

February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden  

E-print Network

February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden Larry Karp Abstract If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions

Karp, Larry S.

343

Social Security Tax Subject: Summary of Tax Related Withholding Requirements for 2013  

E-print Network

Social Security Tax Subject: Summary of Tax Related Withholding Requirements for 2013 in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. Effective, January 1, 2013 the tax rate for employees is 6.2%. The maximum social security tax employees and employers

Qiu, Weigang

344

How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return  

E-print Network

How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return #12;Before beginning your tax; If you have received a form 1042-2, please have it with you. You can claim the tax treaty benefit claimed the treaty through your employer, you must have the 1042-S. #12;Tax Preparation Complete your

Weber, Rodney

345

Student Federal Tax Information Federal regulations require Student Financial Services to only accept tax return information  

E-print Network

Student Federal Tax Information Federal regulations require Student Financial Services to only accept tax return information directly from the Internal Revenue Service in one of two ways. We CANNOT accept individual taxpayer copies of Federal Tax Returns or that of a paid tax preparer. 1. Tax data may

Rutledge, Steven

346

Policy 10-2 SALES TAX 10.2.1 Payment of Sales Tax  

E-print Network

Policy 10-2 SALES TAX 10.2.1 Payment of Sales Tax As a public institution of higher education of the State of Colorado, the School is generally exempt from paying most federal taxes and from all Colorado State and local government sales tax. For this tax exemption to qualify both of the following conditions

347

Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A  

E-print Network

Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A What is FICA tax? (Federal Insurance workers and their dependents. What is Medicare tax? Government service that helps provide healthcare for senior citizens and disabled U.S. citizens. Who has to pay FICA/Medicare tax? All employees except

Dyer, Bill

348

Parent Federal Tax Information Federal regulations require Student Financial Services to only accept tax return information  

E-print Network

Parent Federal Tax Information Federal regulations require Student Financial Services to only accept tax return information directly from the Internal Revenue Service in one of two ways. We CANNOT accept individual taxpayer copies of Federal Tax Returns or that of a paid tax preparer. 1. Tax data may

Rutledge, Steven

349

The Effect of Dividends Tax and Tax Integration on Stock Ownership and Expected Returns: Evidence from  

E-print Network

The Effect of Dividends Tax and Tax Integration on Stock Ownership and Expected Returns: Evidence responsibilities. February 6, 2011 #12;1 The Effect of Dividends Tax and Tax Integration on Stock Ownership are to explore (1) whether dividend tax paid by investors is irrelevant to firm value as argued by Miller

Lin, Xiaodong

350

Social Security and Medicare Tax Liability An exemption from social security and Medicare taxes applies  

E-print Network

. Such persons are exempt from social security and Medicare taxes as long as they remain nonresident aliens for tax purposes. Those who become resident aliens must start paying social security and Medicare taxes resident aliens. If so, they must pay social security and Medicare taxes. Federal tax regulations state

Chen, Tsuhan

351

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

352

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

Microsoft Academic Search

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

Don Fullerton; Sarah E. West

2002-01-01

353

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

NASA Technical Reports Server (NTRS)

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

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

1985-01-01

354

California's Future Tax System Alan J. Auerbach  

E-print Network

California's Future Tax System Alan J. Auerbach University of California, Berkeley August 5, 2010 beyond the design of its tax system, but its tax system has certainly contributed to these problems. The nature of this contribution, though, is subject to dispute. Some fault the tax system for relying too

Sadoulet, Elisabeth

355

Tax Seminar for Nonprofit and Exempt  

E-print Network

Tax Seminar for Nonprofit and Exempt Organizations Monday July 14, 2014 9:00 a.m. 4:00 p.boe.ca.gov/nps or by calling 18888479652 #12;Topics: · Sales and Use Tax for Nonprofits · Compliance for Exempt Organizations · Employment Taxes and Nonprofits · Property Tax Exemptions for Nonprofits · Regulation of Charities Invited

de Lijser, Peter

356

Canadian Income Tax Issues Brad Groeneweg, CGA  

E-print Network

Canadian Income Tax Issues Brad Groeneweg, CGA bgroeneweg@famme.ca Hugh Morton, CPA, CA hmorton your tax credits and deductions? Non-resident tax reporting Closing 2 #12;History Budget 2006 introduced a full tax exemption for post- secondary scholarships, fellowships and bursaries. Must be enrolled

Lennard, William N.

357

The Tax Unit and Household Production  

Microsoft Academic Search

This paper challenges the conventional wisdom that, on efficiency grounds, taxing individuals is always preferred to taxing households in a progressive income tax. The reason is that tax design affects the input of family members' time not only into market production and consumption of leisure but into household production as well. A simple numerical example is used to illustrate this

John Piggott; John Whalley

1996-01-01

358

Do Taxes Affect Corporate Financing Decisions?  

Microsoft Academic Search

This paper provides clear evidence of substantial tax effects on the choice between issuing debt or equity; most studies fail to find significant effects. The relationship between tax shields and debt policy is clarified. Other papers miss the fact that most tax shields have a negligible effect on the marginal tax rate for most firms. New predictions are strongly supported

Jeffrey K MacKie-Mason

1990-01-01

359

Interregional Energy Tax Exportation: An Interpretative Survey  

Microsoft Academic Search

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

William E. Morgan

1985-01-01

360

Energy Taxes—Some Critical Remarks  

Microsoft Academic Search

The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes,

FRANZ WIRL

1994-01-01

361

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

SciTech Connect

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

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

1981-01-01

362

Tax Exempt Financing of Health Care Facilities as a Component of the Market Approach to Health Care Cost Containment  

Microsoft Academic Search

This Comment will discuss the current health delivery system in the context of a Market Approach to health care cost containment. Political and financial issues in health care as well as current judicial and tax policies affecting Market Approach theory will be examined. The Comment concludes that targeted tax exempt financing must play a major role in establishing competitive forces

George A. King

1983-01-01

363

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

NASA Astrophysics Data System (ADS)

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

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

2014-05-01

364

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

365

Invariance in current dipole moment density across brain structures and species: Physiological constraint for neuroimaging.  

PubMed

Although anatomical constraints have been shown to be effective for MEG and EEG inverse solutions, there are still no effective physiological constraints. Strength of the current generator is normally described by the moment of an equivalent current dipole Q. This value is quite variable since it depends on size of active tissue. In contrast, the current dipole moment density q, defined as Q per surface area of active cortex, is independent of size of active tissue. Here we studied whether the value of q has a maximum in physiological conditions across brain structures and species. We determined the value due to the primary neuronal current (qprimary) alone, correcting for distortions due to measurement conditions and secondary current sources at boundaries separating regions of differing electrical conductivities. The values were in the same range for turtle cerebellum (0.56-1.48nAm/mm(2)), guinea pig hippocampus (0.30-1.34nAm/mm(2)), and swine neocortex (0.18-1.63nAm/mm(2)), rat neocortex (~2.2nAm/mm(2)), monkey neocortex (~0.40nAm/mm(2)) and human neocortex (0.16-0.77nAm/mm(2)). Thus, there appears to be a maximum value across the brain structures and species (1-2nAm/mm(2)). The empirical values closely matched the theoretical values obtained with our independently validated neural network model (1.6-2.8nAm/mm(2) for initial spike and 0.7-3.1nAm/mm(2) for burst), indicating that the apparent invariance is not coincidental. Our model study shows that a single maximum value may exist across a wide range of brain structures and species, varying in neuron density, due to fundamental electrical properties of neurons. The maximum value of qprimary may serve as an effective physiological constraint for MEG/EEG inverse solutions. PMID:25680520

Murakami, Shingo; Okada, Yoshio

2015-05-01

366

Detailed structure of currents and hydrography on the northern side of Georges Bank  

NASA Astrophysics Data System (ADS)

A suite of observations from July 2-3, 1988, is used to describe the spatial structure and temporal evolution over the tidal period of currents and hydrography across the northern side of Georges Bank in summer under light winds. The data set includes moored current and hydrographic observations at four cross-bank positions, fast response thermistor chain observations at two of the sites, a conductivity-temperature-depth section, 10 repeated sections over the tidal period using a towed Batfish and ship-mounted acoustic Doppler current profiler, and two surface drifter trajectories. The observations provide a detailed description of previously identified features such as the strong semidiurnal tidal currents, an internal tide, a tidal front, and a residual current jet and also reveal a hierarchy of energetic smaller-scale structures. These include an internal hydraulic jump during off-bank tidal flow and subsequent internal waves propagating onto the bank and also a surface convergence in the frontal zone. The physical oceanographic regime on the northern side of Georges Bank during spring-fall can be conceptualized as a hybrid of a stratified shelf break with strong tidal advection and a tidal(mixing) front. Key factors to the regime are the strong tidal currents and abrupt topographic variation over the bank's side. The result is a nonlinear and baroclinic tide-topography interaction at the bank edge and a frontal zone with strong variability over the tidal period associated with tidal advection and large-amplitude internal waves. The along-bank transport in the residual jet is estimated to be 0.91 Sv, indicating that it may be the largest summertime transport feature on the northwestern Atlantic shelf between Cape Hatteras and the Grand Bank.

Loder, John W.; Brickman, David; Horne, Edward P. W.

1992-09-01

367

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

368

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

SciTech Connect

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

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

2011-08-10

369

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

Microsoft Academic Search

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

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

2012-01-01

370

An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing the Value of Renewable Energy Tax Incentives  

SciTech Connect

This report compares the relative costs, benefits, and implications of capturing the value of renewable energy tax benefits in these three different ways – applying them against outside income , carrying them forward in time until they can be fully absorbed internally, or monetizing them through third-party tax equity investors – to see which method is most competitive under various scenarios. It finds that under current law and late-2013 market conditions, monetization makes sense for all but the most tax-efficient project sponsors. In other words, for most project sponsors, bringing in third-party tax equity currently provides net benefits to a project.

Bolinger, Mark

2014-04-09

371

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

Code of Federal Regulations, 2011 CFR

...Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2011-04-01

372

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

Code of Federal Regulations, 2014 CFR

...Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2014-04-01

373

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2010-08-04

374

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

Code of Federal Regulations, 2012 CFR

...Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2012-04-01

375

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

Code of Federal Regulations, 2013 CFR

...Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2013-04-01

376

Taxes as practices of mutual recognition : towards a general theory of tax law   

E-print Network

The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the ...

Saffie, Francisco

2014-07-02

377

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

NASA Astrophysics Data System (ADS)

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

Miller, S. L.; Fleetwood, D. M.; McWhorter, P. J.; Reber, R. A., Jr.; Murray, J. R.

1993-10-01

378

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

NASA Astrophysics Data System (ADS)

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

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

2014-05-01

379

Fine-jet structure of the Antarctic Circumpolar Current south of Africa  

NASA Astrophysics Data System (ADS)

The fine structure of the Antarctic Circumpolar Current (ACC) jets south of Africa is investigated by means of the statistical analysis of weekly satellite altimetry data provided by the French CLS agency (DT-Global-MADT-Upd product, http://aviso.oceanobs.com ) and the data of the SR02 hydro-physical section executed onboard the R/V Akademik Ioffe in December 2009. Twelve jets of the ACC were revealed in this region. Six jets of the Subantarctic Current, four jets of the South Polar Current, and two jets of the South Antarctic Current are among them. In addition, a jet of the Weddell Current was also revealed. The range of the absolute dynamic topography (ADT) heights corresponding to each jet was about 10-15 cm. It is shown that the jet axes maintain approximately the same ADT values during time intervals of up to half a year, including the dates of the SR02 section. Good agreement was observed between the locations of the jet axes along the section revealed earlier by the authors from direct hydrophysical measurements and the data in this paper based on the altimetry data.

Tarakanov, R. Yu.; Gritsenko, A. M.

2014-11-01

380

Self-ordered, controlled structure nanoporous membranes using constant current anodization.  

PubMed

We report a constant current (CC) based anodization technique to fabricate and control structure of mechanically stable anodic aluminum oxide (AAO) membranes with a long-range ordered hexagonal nanopore pattern. For the first time we show that interpore distance (Dint) of a self-ordered nanopore feature can be continuously tuned over a broad range with CC anodization and is uniquely defined by the conductivity of sulfuric acid as electrolyte. We further demonstrate that this technique can offer new degrees of freedom for engineering planar nanopore structures by fine tailoring the CC based anodization process. Our results not only facilitate further understanding of self-ordering mechanism of alumina membranes but also provide a fast, simple (without requirement of prepatterning or preoxide layer), and flexible methodology for controlling complex nanoporous structures, thus offering promising practical applications in nanotechnology. PMID:19367888

Lee, Kwan; Tang, Yun; Ouyang, Min

2008-12-01

381

Structure and dynamics of a new class of thin current sheets  

NASA Astrophysics Data System (ADS)

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

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

2006-08-01

382

Is the gasoline tax regressive?  

E-print Network

Claims of the regressivity of gasoline taxes typically rely on annual surveys of consumer income and expenditures which show that gasoline expenditures are a larger fraction of income for very low income households than ...

Poterba, James M.

1990-01-01

383

New Federalism, Taxes, and Cities.  

ERIC Educational Resources Information Center

Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

Kaplan, Marshall

1982-01-01

384

Liquidity constraints and tax policy in small open economies  

Microsoft Academic Search

State-contingent tax policy can generate stabilization gains if an economy is subject to occasionally binding financial constraints. The aim of this paper is to assess whether that claim can be supported in a small open economy real business cycle model with liquidity constraints on the consumer side. In the model, the domestic current account deficit is limited by domestic output

Markus Kirchner

2009-01-01

385

Study of the Variations of Probe Parameters by Finite Element Modeling of Transient Eddy Currents in Multilayer Aluminum Structures  

Microsoft Academic Search

Transient eddy current inspection is being developed for detection of flaws located at depth in airplane wing structures. The input transient signal induces eddy currents, which interact with the flaws in a conducting structure to produce an output signal that provides information about the flaw. The output signal may depend strongly on a number of probe design parameters in addition

V. K. Babbar; T. W. Krause

386

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

Federal Register 2010, 2011, 2012, 2013, 2014

...document cancels a public hearing on proposed regulation relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The proposed regulations affect all taxpayers that currently use FTD coupons. DATES: The public hearing, originally...

2010-09-27

387

A laboratory study of the velocity structure in an intrusive gravity current  

NASA Astrophysics Data System (ADS)

Laboratory experiments were performed in which an intrusive gravity current was observed using shadowgraph and particle tracking methods. The intrusion was generated in a two-layer fluid with a sharp interface by mixing the fluid behind a vertical lock gate and then suddenly withdrawing the gate from the tank. The purpose of the experiments was to determine the structure of the velocity field inside the intrusion and the stability characteristics of the interface. Soon after the removal of the lock gate, the front of the intrusive gravity current travelled at a constant speed close to the value predicted by theory for an energy-conserving gravity current. The observed structure of the flow inside the intrusion can be divided into three regions. At the front of the intrusion there is an energy-conserving head region in which the fluid velocity is nearly uniform with speed equal to the front speed. This is followed by a dissipative wake region in which large billows are present with their associated mixing and in which the fluid velocity is observed to be non-uniform and have a maximum speed approximately 50% greater than the front speed. Behind the wake region is a tail region in which there is very little mixing and the velocity field is nearly uniform with a speed slightly faster than the front speed.

Lowe, Ryan J.; Linden, P. F.; Rottman, James W.

2002-04-01

388

The Time for a Carbon Tax is Now  

E-print Network

The Time for  A Carbon Tax  Is Now     JAMES M. GRIFFIN AND KISHORE GAWANDE Mosbacher Ins?tute, The Bush School VOLUME 1 | ISSUE 2 | 2010  2010 The case for a carbon tax is a compelling one, given our current macroeconomic quandary..., natural gas could easily replace coal as our dominant fuel for electricity generation, and at the same time vastly cut CO2 emissions. James M. Griffin is Director of the Mosbacher Ins?tute. He is the author of A Smart Energy  Policy...

Griffin, James M.; Gawande, Kishore

389

Greenspan Backs Bush's Tax Cuts  

NSDL National Science Digital Library

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

Missner, Emily D.

390

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. PMID:22424251

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

2013-01-01

391

Comparison of Ring Current and Radiation Belt Responses during Transient Solar Wind Structures  

NASA Astrophysics Data System (ADS)

The analysis of radiation belt dynamics provides insight into the physical mechanisms of trapping, energization, and loss of energetic particles in the magnetosphere. It is well known that the storm-time ring current response to solar wind drivers changes the magnetic field in the inner magnetosphere, which modifies radiation belt particle trajectories as well as the magnetopause and geomagnetic cutoff locations. What is not well known is the detailed space-time structure of solar wind transient features that drive the dynamics of the ring-current and radiation belt response. We compare observed responses of the ring current and radiation belts during two geomagnetic storms of similar intensity on 15 November 2012 and 29 June 2013. Using the self-consistent ring current model RCM-Equilibrium (RCM-E), which ensures a force-balanced ring-current response at each time step, we generate a simulated ring current in response to the changing conditions as the storm evolves on a timescale of hours. Observations of the plasma sheet particles, fields, and solar wind parameters are used to specify the dynamic boundary conditions as the storm evolves. This allows more realistic magnetospheric field and plasma dynamics during solar wind transients than can be obtained from existing empirical models. Using a spatial mapping algorithm developed by Mulligan et al., (2012) we create two-dimensional contour maps of the solar wind bulk plasma parameters using ACE, Wind, Geotail, and THEMIS data to quantitatively follow upstream spatial variations in the radial and azimuthal dimensions driving the storm. We perform a comparison of how the structure and impact angle of the solar wind transients affect the intensity and duration of energization of the ring current and radiation belt at various energies. We also investigate how the varying geomagnetic conditions determined by the solar wind affect dominant loss mechanisms such as magnetopause shadowing. Comparison of energetic particle adiabatic and non-adiabatic responses, their radial gradients, and locations during the two storms using observations from the Van Allen probes and GOES will help uncover how subtle variations in the different solar wind drivers during the storms affect the location of the magnetopause boundary and affect geomagnetic cutoff regions.

Mulligan, T. L.; Roeder, J. L.; Lemon, C.; Fennell, J. F.

2013-12-01

392

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

NASA Technical Reports Server (NTRS)

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

Zhao, Xuepu; Hoeksema, J. Todd

1994-01-01

393

The structure and dissipation of forced current sheets in the solar atmosphere  

NASA Astrophysics Data System (ADS)

The equilibrium structure and magnetic-reconnection (MR) processes in current sheets produced by global MHD forces are investigated theoretically, considering the case (complementary to that studied by Parker, 1979 and 1983) where the magnetic field near the sheet lies on good flux surfaces, with substantial accumulation of magnetic stress. The derivation and application of the model, based on the approximate MHD equations developed by Strauss (1976) for tokamak plasmas, are presented in detail. Three main stages of MR are characterized: a linear sheet-tearing mode which grows more rapidly than the magnetic-tearing mode for diffuse profiles, acceleration of MR by small shear-flow-driven MHD fluctuations acting as an anomalous resistivity, and rapid MR in a broad turbulent layer. This mechanism is shown to provide the rapid current dissipation required by some models of solar flares and coronal heating.

Chiueh, Tzihong; Zweibel, Ellen G.

1987-06-01

394

Current and emerging opportunities for molecular simulations in structure-based drug design  

PubMed Central

An overview of the current capabilities and limitations of molecular simulation of biomolecular complexes in the context of computer-aided drug design is provided. Steady improvements in computer hardware coupled with more refined representations of energetics are leading to a new appreciation of the driving forces of molecular recognition. Molecular simulations are poised to more frequently guide the interpretation of biophysical measurements of biomolecular complexes. Ligand design strategies emerge from detailed analyses of computed structural ensembles. The feasibility of routine applications to ligand optimization problems hinges upon successful extensive large scale validation studies and the development of protocols to intelligently automate computations. PMID:24469595

Michel, Julien

2014-01-01

395

Forces due to waves in the presence of currents on a submerged model structure  

E-print Network

like to thank my wife, Chris, and children, Randy and Heather, for their support while I attended graduate school. Chris is especially thanked for the typing assistance she provided during the preparation of this thesis. I am grateful to the Ocean... for the case when the waves are in the presence of current. To investigate this case will further ass1st in ref1ning the ability to determine hydrodynamic loads for these structures. II. LITERATURE REVIEW Rao and Garrison (39) present a mathematical model...

Shields, David Ray

1985-01-01

396

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Cigarette tax rates. 41.32 Section...IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED... Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are...

2013-04-01

397

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2011-04-01 true Cigarette tax rates. 41.32 Section...IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED... Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are...

2012-04-01

398

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Cigarette tax rates. 41.32 Section...IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED... Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are...

2010-04-01

399

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Cigarette tax rates. 41.32 Section...IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED... Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are...

2014-04-01

400

27 CFR 41.32 - Cigarette tax rates.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Cigarette tax rates. 41.32 Section...IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED... Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are...

2011-04-01

401

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

402

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

403

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

404

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

405

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

406

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2011-04-01

407

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2011-04-01

408

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

409

26 CFR 52.4682-4 - Floor stocks tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Floor stocks tax. 52.4682-4 Section 52.4682-4 Internal...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-4 Floor stocks tax....

2011-04-01

410

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

411

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

412

26 CFR 52.4682-4 - Floor stocks tax.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Floor stocks tax. 52.4682-4 Section 52.4682-4 Internal...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-4 Floor stocks tax....

2014-04-01

413

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

414

26 CFR 52.4682-4 - Floor stocks tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Floor stocks tax. 52.4682-4 Section 52.4682-4 Internal...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-4 Floor stocks tax....

2010-04-01

415

75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer  

Federal Register 2010, 2011, 2012, 2013, 2014

...1545-BI28 Furnishing Identifying Number of Tax Return Preparer AGENCY: Internal Revenue...Revenue Code (Code) that provide guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax...

2010-03-26

416

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2011-04-01

417

26 CFR 52.4682-4 - Floor stocks tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Floor stocks tax. 52.4682-4 Section 52.4682-4 Internal...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-4 Floor stocks tax....

2013-04-01

418

26 CFR 52.4682-4 - Floor stocks tax.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Floor stocks tax. 52.4682-4 Section 52.4682-4 Internal...THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-4 Floor stocks tax....

2012-04-01

419

17 CFR 256.241 - Tax collections payable.  

Code of Federal Regulations, 2011 CFR

...256.241 Tax collections payable. This account shall include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of such taxes to the proper taxing...

2011-04-01

420

18 CFR 367.2410 - Account 241, Tax collections payable.  

Code of Federal Regulations, 2010 CFR

...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

2010-04-01

421

18 CFR 367.2410 - Account 241, Tax collections payable.  

Code of Federal Regulations, 2011 CFR

...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

2011-04-01

422

18 CFR 367.2410 - Account 241, Tax collections payable.  

Code of Federal Regulations, 2012 CFR

...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

2012-04-01

423

18 CFR 367.2410 - Account 241, Tax collections payable.  

Code of Federal Regulations, 2014 CFR

...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

2014-04-01

424

48 CFR 2929.101 - Resolving tax problems.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 2011-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal... TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions must be referred by the...

2011-10-01

425

48 CFR 2929.101 - Resolving tax problems.  

Code of Federal Regulations, 2014 CFR

...2014-10-01 2014-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal... TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions must be referred by the...

2014-10-01

426

48 CFR 2929.101 - Resolving tax problems.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 2012-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal... TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions must be referred by the...

2012-10-01

427

48 CFR 2929.101 - Resolving tax problems.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal... TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions must be referred by the...

2010-10-01

428

26 CFR 26.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return preparer. (a)...

2010-04-01

429

27 CFR 31.234 - Liability for special (occupational) tax.  

Code of Federal Regulations, 2012 CFR

...tax. The special (occupational) tax on alcohol beverage dealers was suspended...payment of the special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax return to be used for payment of any...

2012-04-01

430

27 CFR 31.234 - Liability for special (occupational) tax.  

Code of Federal Regulations, 2014 CFR

...tax. The special (occupational) tax on alcohol beverage dealers was suspended...payment of the special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax return to be used for payment of any...

2014-04-01

431

27 CFR 31.234 - Liability for special (occupational) tax.  

Code of Federal Regulations, 2011 CFR

...tax. The special (occupational) tax on alcohol beverage dealers was suspended...payment of the special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax return to be used for payment of any...

2011-04-01

432

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2012 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

2012-04-01

433

27 CFR 31.234 - Liability for special (occupational) tax.  

Code of Federal Regulations, 2013 CFR

...tax. The special (occupational) tax on alcohol beverage dealers was suspended...payment of the special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax return to be used for payment of any...

2013-04-01

434

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2011 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

2011-04-01

435

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2014 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

2014-04-01

436

27 CFR 31.234 - Liability for special (occupational) tax.  

Code of Federal Regulations, 2010 CFR

...tax. The special (occupational) tax on alcohol beverage dealers was suspended...payment of the special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax return to be used for payment of any...

2010-04-01

437

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2010 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

2010-04-01

438

27 CFR 25.153 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be...

2013-04-01

439

Enhanced sensitivity due to current redistribution in the Hall effect of semiconductor-metal hybrid structures  

NASA Astrophysics Data System (ADS)

Experimental and theoretical studies have shown that nonmagnetic semiconductor-metal hybrid structures can exhibit a very large magnetoresistance effect, the so-called extraordinary magnetoresistance (EMR) effect. The EMR can be useful in magnetic-field sensors and read heads. We show that the sensitivity of a linear hybrid structure can be further enlarged by using an optimized configuration of current leads and voltage probes. Strikingly, we find that the EMR and the Hall effect cooperate and thereby improve the performance. Our findings also explain the origin of the recently reported sensitivity increase in a nanostructured EMR device obtained via interchanging one lead and one probe [J. Moussa et al., J. Appl. Phys. 94, 1110 (2003)].

Holz, Matthias; Kronenwerth, Oliver; Grundler, Dirk

2005-02-01

440

Non-linear effects of soda taxes on consumption and weight outcomes.  

PubMed

The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects. Copyright © 2014 John Wiley & Sons, Ltd. PMID:24615758

Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

2015-05-01

441

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

NASA Astrophysics Data System (ADS)

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

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

2013-12-01

442

Results of many-year subsatellite measurements of current fine structure in northeastern Black Sea  

NASA Astrophysics Data System (ADS)

Results of subsatellite measurements of coastal currents in the shelf zone of northeastern Black Sea are presented. The measurements have been performed every year since 2006 in June and September-October months near the Gelendzhik Bay. The main instruments used are Acoustic Doppler Current Profilers (ADCP) and CTD probes. Ground and ship measurements were conducted simultaneously with satellite imaging in microwave (ASAR Envisat, ERS-2, RADARSAT-2, TerraSAR-X), visible and infrared (OLI Landsat-8, ETM+ Landsat-7, TM Landsat-5, MODIS Terra/Aqua, AVHRR NOAA) ranges. The investigations performed revealed spatial, depth and temporal variability of current direction and velocity in the shelf zone. Multiple instances of counter-currents opposing to the Ring Current were registered. In our view, they are associated with a passage of small-scale anticyclonic eddies across the region of interest. The 3D structure of the eddies in the upper quasi-uniform layer was analyzed based on ADCP data. The use of high resolution (3 m) SAR data in combination with ADCP measurements at the resolution of 0.5 m allowed us to detect a number of internal wave trains. Form ADCP and thermistors records, their amplitudes were estimated to reach 5-8 m. Joint analysis of satellite SAR and subsatellite data gave an assessment of their typical wavelength at 90-100 m. Generation mechanisms of these internal waves are suggested. Another phenomenon of interest observed in the region of the measurements is surface manifestations of ring waves near localized natural and anthropogenic generation sources. Such ring waves are most frequently found in the anchor area for ships, whose oscillations can be the source of their generation. The work was in part supported by the Russian Foundation for Basic Research (projects #14-05-00520-?, and 13-07-12017-ofi_m). SAR data from RADARSAT-2 and TerraSAR-X were obtained under SOAR RADARSAT-2/TerraSAR-X Project #5074.

Lavrova, Olga; Krayushkin, Evgeny; Kalashnikova, Nina

443

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

SciTech Connect

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

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

2011-10-01

444

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

445

Taxing Colonial Africa: The Political Economy of British Imperialism  

Microsoft Academic Search

How much did the British Empire cost, and how did Britain pay for it? Taxing Colonial Africa explores a source of funds much neglected in research on the financial structure of the Empire, namely revenue raised in the colonies themselves. Requiring colonies to be financially self-sufficient was one of a range of strategies the British government used to lower the

Leigh A. Gardner

446

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2013-04-01

447

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2012-04-01

448

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2011-04-01

449

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations §...

2010-04-01

450

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2013-04-01 true Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2014-04-01

451

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction  

Federal Register 2010, 2011, 2012, 2013, 2014

...9535] RIN 1545-BK25 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal Revenue...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-08-30

452

26 CFR 31.6302-4 - Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made...  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after...DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

2010-04-01

453

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

454

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

NASA Technical Reports Server (NTRS)

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

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

2011-01-01

455

Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection1  

Microsoft Academic Search

Despite a record growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection using a large panel data set

Hamid R. Davoodi; David A. Grigorian

456

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

NASA Technical Reports Server (NTRS)

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) was 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

2005-01-01

457

The Kuroshio current influences genetic diversity and population genetic structure of a tropical seagrass, Enhalus acoroides.  

PubMed

Information on genetic diversity and differentiation of seagrass populations is essential for the conservation of coastal ecosystems. However, little is known about the seagrasses in the Indo-West Pacific Ocean, where the world's highest diversity of seagrasses occurs. The influence of sea currents on these populations is also unknown. We estimated the genetic diversity and population genetic structure and identified reproductive features in Enhalus acoroides populations from the Yaeyama Islands, Hainan Island and the Philippines. The Philippines are situated at the centre of the E. acoroides range, Yaeyama and Hainan are peripheral populations, and the Yaeyama population is at the northern limit of the species range. The powerful Kuroshio Current flows from the Philippines to Yaeyama. Genetic analyses using nine microsatellite markers indicated that reproduction of E. acoroides is mostly sexual. Clonal diversity does not decrease in northern populations, although genetic diversity does. However, the genetic diversity of the Yaeyama populations is greater than that of the Hainan populations. Significant genetic differentiation among most populations was evident; however, the Yaeyama and north-east Philippines populations were genetically similar, despite being separated by ~1100 km. An assignment test suggested that recruitment occurs from the north-east Philippines to Yaeyama. The strong current in this region is probably responsible for the extant genetic diversity and recruitment patterns. PMID:25384848

Nakajima, Yuichi; Matsuki, Yu; Lian, Chunlan; Fortes, Miguel D; Uy, Wilfredo H; Campos, Wilfredo L; Nakaoka, Masahiro; Nadaoka, Kazuo

2014-12-01

458

About tax if you are resident abroad and work  

E-print Network

About tax ­ if you are resident abroad and work in Denmark MAY 2011 #12;3 Contents SKAT welcomes you to Denmark 4 Tax in Denmark 5 Preliminary income assessment and tax card 6 Changes membership 9 Calculation of tax 10 Before you return home 10 Tax assessment notice 10 Result of tax

459

On the Timeliness of Tax Reform James R. Hines Jr.  

E-print Network

of the benefits of tax avoidance activity. 1 For example, the United States introduced 17 separate corporate tax the impact of tax reform policies on tax avoidance and tax arbitrage, particularly as practiced through the effectiveness of tax avoidance techniques as soon as they are able to identify methods used by taxpayers

Sadoulet, Elisabeth

460

For free, non-itemized tax return preparation, visit our  

E-print Network

PREP GET + Taxes are prepared by IRS-Certified Law Students + We check the EITC Credit, Child TaxFor free, non-itemized tax return preparation, visit our Rutgers-Camden VITA Tax Site! FREE TAX, a copy of your 2012 Federal and/or New Jersey Tax Return. RUTGERS PRO BONO PROGRAM 856-225-6406 #12;

Kiledjian, Mike

461

Tax Risk as the Likelihood of an Unfavorable Settlement with Tax Authorities  

E-print Network

that appear to poorly manage the financial reporting of tax risk, yet only when they subsequently reveal of directors have begun to recognize tax risk management as a separate component of enterprise risk management management, cash effective tax rates, tax settlement * Corresponding author: Andrew M. Bauer, Department

Tipple, Brett

462

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2011-07-18

463

Income Tax Information for International Students and It is income tax season again!!  

E-print Network

Income Tax Information for International Students and Staff It is income tax season again!! Everyone who earned income in the year 2010 must file a tax return. If you received a scholarship with these documents. If you do not have a Social Insurance Number you need to apply for an Individual Tax Number (ITN

Garousi, Vahid

464

Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers  

E-print Network

Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers Canada to employee's dependents. Effective for the 2007 and later tax years, if a post-secondary education/tx/bsnss/tpcs/pyrll/bnfts/dctn/ttn-eng.html CRA has advised employers to amend the T4 slips for any employees who were taxed for dependent tuition

465

Revised 2-06-09 YEAR-END TAX STATEMENTS TAX FILING  

E-print Network

Revised 2-06-09 YEAR-END TAX STATEMENTS ­ TAX FILING Form What is Reported Issued By Comments W-2 Wage and Tax Statement Statement of compensation or wages earned for the previous calendar year to Withholding Statement of taxable scholarship/ fellowship funds, employment compensation exempt by tax treaty

Dyer, Bill

466

What's Virginia's Tax Preference? Joint Legislative Audit and Review Commission Tax Assessment Study  

E-print Network

What's Virginia's Tax Preference? Joint Legislative Audit and Review Commission Tax Assessment Study Eric Aldrich, Steven Hanson, and Meagan Nunley #12;What's Virginia's Tax Preference? Introduction. The recession has caused a7 significant reorganization of Virginia's state budget, changes in Virginia's tax

Lewis, Robert Michael

467

Tax Evasion, Tax Policies and the Role Played by Financial Markets.  

E-print Network

Tax Evasion, Tax Policies and the Role Played by Financial Markets. Shalini Mitra University and heterogeneous firms I show that both tax policies and domestic financial market development (FD) can lead to lower informality. Tax policies are more effective in reducing informality since they directly increase

Bandyopadhyay, Antar

468

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false The special tax stamp, receipt for special (occupational...Taxes § 479.36 The special tax stamp, receipt for special (occupational...the taxpayer will be issued a special tax stamp as evidence of payment of the...

2010-04-01

469

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

Microsoft Academic Search

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

Jon Bakija; Joel Slemrod

2004-01-01

470

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

ERIC Educational Resources Information Center

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

Yaniv, Gideon

2009-01-01

471

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

Code of Federal Regulations, 2013 CFR

...income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally...activities, such as the operation of a hotel, is subject to the...

2013-04-01

472

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

Code of Federal Regulations, 2012 CFR

...income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally...activities, such as the operation of a hotel, is subject to the...

2012-04-01

473

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

Code of Federal Regulations, 2014 CFR

...income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally...activities, such as the operation of a hotel, is subject to the...

2014-04-01

474

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

Code of Federal Regulations, 2010 CFR

...income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally...activities, such as the operation of a hotel, is subject to the...

2010-04-01

475

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

Code of Federal Regulations, 2011 CFR

...income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally...activities, such as the operation of a hotel, is subject to the...

2011-04-01

476

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

ERIC Educational Resources Information Center

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

Flowerdew, John; Wan, Alina

2006-01-01

477

The Economic Recovery Tax Act of 1981.  

E-print Network

......................................................... 6 Elimination of "Gifts in Contemplation of Death" .............................................. 6 Other Changes... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Tax Basis of Property Received within One Year of Death ................................... 7 New Disclaimer Rules ..................................................................... 7 Filing Gift Tax Returns...

Pena, Jose G.; Lovell, Ashley C.; Kensing, Robert H.

1983-01-01

478

State Action Analysis of Tax Expenditures  

ERIC Educational Resources Information Center

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

Brown, Robert Clarke

1977-01-01

479

Stop Playing Favorites with the Tax Code  

E-print Network

particularly harmful form of playing favorites with the tax code by encouraging vertical integration and discouraging reliance upon outside small businesses. Eliminating sales tax exemptions and exclusions would go a long way toward solving budget problems...

Taylor, Lori L.

480

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. PMID:20346389

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

2009-01-01

481

Chemically defined structured lipids: current status and future directions in gastrointestinal diseases.  

PubMed

Over the past two decades various concepts for the supply of lipids in parenteral and enteral nutrition have been developed. Traditionally, the nutritional dietary management typically includes physical mixtures of medium chain and long-chain triglycerides. Recently, chemically defined structured lipids have been developed that combine the advantages of conventional fats with those of special purposes. The first structured lipids were produced by mixing pure medium-chain triglycerides and long-chain triglycerides, allowing hydrolysis to free fatty acids, followed by random transesterification of the fatty acids into mixed triglyceride molecules. This results in a triglyceride containing combinations of short-, medium-, and long-chain fatty acids on a single glycerol backbone. These have unique chemical, physical, and/or physiological properties which differ from simply blending mixtures from the starting fats. By use of 1,3-specific or 2-specific lipases it is now possible to synthesize 1,3-specific or 2-specific triglycerides containing short- and/or medium-chain acids. For instance, incorporation of linoleic, arachidonic, or eicosapentaenoic acid at the sn-2 position is being evaluated for the specific objective of modulating membrane fatty acid composition and essential fatty acid absorption in models of cancer, burns, and immune dysfunction. This contribution reviews the current status of experimental and clinical studies of chemically defined structured lipid-based fat emulsions, with emphasis on their therapeutic potential for nutritional support in hospitalized patients. PMID:10367252

Stein, J

1999-04-01

482

Structure and function of the myelin proteins: current status and perspectives in relation to multiple sclerosis.  

PubMed

Multiple sclerosis (MS) is a chronic inflammatory disease of the central nervous system (CNS) characterized by demyelination and loss of neurological function, local macrophage infiltrate and neuroantigen-specific CD4(+)T cells. MS arises from complex interactions between genetic, immunological, infective and biochemical mechanisms. Although the circumstances of MS etiology remain hypothetical, one persistent theme involves immune system recognition of myelin-specific antigens derived from myelin basic protein, the most abundant extrinsic myelin membrane protein, and/or another equally suitable myelin protein or lipid. Knowledge of the biochemical and physico-chemical properties of myelin proteins and lipids, particularly their composition, organization, structure and accessibility with respect to the compacted myelin multilayers, becomes central to understanding how and why myelin-specific antigens become selected during the development of MS. This review focuses on the current understanding of the molecular basis of MS with emphasis: (i) on the physical-chemical properties, organization, morphology, and accessibility of the proteins and lipids within the myelin multilayers; (ii) on the structure-function relationships and characterization of the myelin proteins relevant to the manifestation and evolution of MS; (iii) on conformational relationships between myelin epitopes which might become selected during the development of MS; (iv) on the structure of MHC/HLA in complex with MBP peptides as well as with TCR, which is crucial to the understanding of the pathogenesis of MS with the ultimate goal of designed antigen-specific treatments. PMID:15974988

Tzakos, Andreas G; Troganis, Anastassios; Theodorou, Vassiliki; Tselios, Theodore; Svarnas, Christos; Matsoukas, John; Apostolopoulos, Vasso; Gerothanassis, Ioannis P

2005-01-01

483

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. PMID:22436591

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

2013-01-01

484

TAX FILING INFORMATION FOR NONRESIDENT ALIENS  

E-print Network

TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being://www.irs.gov/pub/irspdf/p513.pdf o Pub 519 US Tax Guide for Aliens § http://www.irs.gov/pub/irspdf/p519.pdf o Pub 901 US;· IRS FEDERAL FORMS AND INSTRUCTIONS o Form 1040NREZ US Nonresident Alien Tax Return for Certain Non

Saldin, Dilano

485

Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth  

ERIC Educational Resources Information Center

Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…

Forster, Greg

2006-01-01

486

POLICY REGARDING PROVIDING YOUR INCOME TAX RETURN  

E-print Network

POLICY REGARDING PROVIDING YOUR INCOME TAX RETURN WHEN YOU HAVE FILED FOR AN EXTENSION WITH THE IRS on your financial aid application be confirmed or corrected based on signed copies of 2013 U.S. Income Tax and W-2 forms) and students. The deadline to receive signed 2013 federal tax returns for you and your

Spence, Harlan Ernest

487

Oregon Tax Revenue Scope and Timeline  

E-print Network

Oregon Tax Revenue Scope and Timeline Presented to Scott Dawson Business Advisory Council Prepared to collectively as the "Client") to perform an extensive analysis of how Oregon collects its tax revenues, as well. The challenges laid forth are to ascertain the necessary research to both estimate and compare the tax impact

488

1) Pre-Tax Insurance Premium Payments  

E-print Network

- 46 - 1) Pre-Tax Insurance Premium Payments [eligible premiums include employer- sponsored Medical some of your insurance premiums and other eligible family expenses with pre-tax dollars. This Plan, up to your maximum elected amount. NOTE: Once selected, the pre-tax election for insurance premium

489

Property Tax on Privatized Roads Jason Junge  

E-print Network

Property Tax on Privatized Roads Jason Junge David Levinson Minnesota Department of Transportation@umn.edu http://nexus.umn.edu 1 Published as Junge, Jason and David Levinson (2013) Property Tax on Privatized is exempt from the local property tax. Transferring roads from public to private ownership would not only

Levinson, David M.

490

Tax Information for Graduate Students Fellowship Holders  

E-print Network

Tax Information for Graduate Students Fellowship Holders: All income that doesn't go directly to tuition, fees and benefits is subject to taxation and must be reported on Federal and Michigan State tax. You may need to file estimated taxes quarterly. Please see this form for more information about

Michigan, University of

491

POLICY REGARDING PROVIDING YOUR INCOME TAX RETURN  

E-print Network

POLICY REGARDING PROVIDING YOUR INCOME TAX RETURN WHEN YOU HAVE FILED FOR AN EXTENSION WITH THE IRS financial aid application be confirmed or corrected based on signed copies of 2010 U.S. Income Tax Returns forms) and students. Until tax returns are received and reviewed, your financial aid offer will remain

Spence, Harlan Ernest

492

Estimating Labor Supply Responses Using Tax Reforms  

Microsoft Academic Search

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

Richard Blundell; Alan Duncan; Costas Meghir

1998-01-01

493

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 elasticity…

Brooks, Arthur C.

2007-01-01

494

Unrelated Business Income Tax (UBIT) Policy  

E-print Network

Unrelated Business Income Tax (UBIT) Policy Responsible Administrative Unit: Finance with all income tax regulations of the United States and State of Colorado. As a public institution of higher education in of the State of Colorado, Mines is considered "tax-exempt" from federal and state

495

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

496

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

497

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2010 CFR

...CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500...

2010-04-01

498

Texas Taxes...A Fact Book  

E-print Network

. This principle does not include vertical equity. In order to evaluate the fairness of any individual tax or fee using this principle, the revenue from the tax must be tied to the provi- sion of a related good or service. Because most tax dollars paid to Texas...

Jones, Lonnie L.; Stallmann, Judith I.; Tanyeri-Abur, Aysen

1998-04-23

499

Non U.S. Resident Taxes (NRA)  

E-print Network

Alien · under special conditions, you may elect to file income tax as a resident alien · See publication Scholarship or Fellowship Grants #12;6 6 1. Prizes, awards and stipends given to non- resident alien students Tax Form ·Nonresident Alien students do not qualify for American Opportunity or Lifetime Learning tax

Hochberg, Michael

500

19 CFR 351.509 - Direct taxes.  

Code of Federal Regulations, 2011 CFR

...Normally, a deferral of direct taxes will be treated as a government-provided loan in the amount of the tax deferred, according to the methodology...received on the date on which the deferred tax becomes due. In the case...

2011-04-01